Free Essays on POT

For many years, the United States government has prohibited drugs such as marijuana from sale in the marketplace. Yet, with prohibition, marijuana use has decreased only minimally. Because of prohibition, the media has publicized only the bad aspects of marijuana use. What many people do not realize are the many positive aspects of marijuana legalization, including new medical cures, cleaner and more efficient industry, and reduced marijuana usage. Marijuana, as most people commonly know it, is really a plant called hemp, or 'cannabis sativa'. There are other plants called hemp, but cannabis hemp is the most useful of these plants. 'Hemp' is any durable plant used since prehistory for many purposes. Cannabis is the most durable of the hemp plants, and it produces the toughest cloth, named 'canvass'. The cannabis plant also produces three other very important products that other plants do not (in usable form): seed, pulp, and medicine. To understand why hemp is illegal, it is necessar y that we take a look at the law prohibiting hemp today. The law that prohibits hemp is called the "Comprehensive Drug Abuse and Control Act of 1970". The Comprehensive Drug Abuse and Control Act of 1970 (Public Law 91-513) overhauled the nation's drug regulation apparatus. Title II of the law, known as the Controlled Substances Act, established criteria for determining which drugs should be controlled, mechanisms for reducing the availability of controlled drugs, and a structure of penalties for illegal distribution and possession of controlled drugs. Marijuana, hashish, and THC are listed in Schedule I, the most restrictive classification. We also have to understand the reasons why marijuana, the drug, became illegal. In fact, it helps to go back to the beginning of the century and talk about two other drugs, opium (the grandfather of heroin) and cocaine. Opium, a very addictive drug (but relatively harmless by today's standards) was once widely used b... Free Essays on POT Free Essays on POT For many years, the United States government has prohibited drugs such as marijuana from sale in the marketplace. Yet, with prohibition, marijuana use has decreased only minimally. Because of prohibition, the media has publicized only the bad aspects of marijuana use. What many people do not realize are the many positive aspects of marijuana legalization, including new medical cures, cleaner and more efficient industry, and reduced marijuana usage. Marijuana, as most people commonly know it, is really a plant called hemp, or 'cannabis sativa'. There are other plants called hemp, but cannabis hemp is the most useful of these plants. 'Hemp' is any durable plant used since prehistory for many purposes. Cannabis is the most durable of the hemp plants, and it produces the toughest cloth, named 'canvass'. The cannabis plant also produces three other very important products that other plants do not (in usable form): seed, pulp, and medicine. To understand why hemp is illegal, it is necessar y that we take a look at the law prohibiting hemp today. The law that prohibits hemp is called the "Comprehensive Drug Abuse and Control Act of 1970". The Comprehensive Drug Abuse and Control Act of 1970 (Public Law 91-513) overhauled the nation's drug regulation apparatus. Title II of the law, known as the Controlled Substances Act, established criteria for determining which drugs should be controlled, mechanisms for reducing the availability of controlled drugs, and a structure of penalties for illegal distribution and possession of controlled drugs. Marijuana, hashish, and THC are listed in Schedule I, the most restrictive classification. We also have to understand the reasons why marijuana, the drug, became illegal. In fact, it helps to go back to the beginning of the century and talk about two other drugs, opium (the grandfather of heroin) and cocaine. Opium, a very addictive drug (but relatively harmless by today's standards) was once widely used b...

How To Get Help In Windows essays

How To Get Help In Windows essays Almost all computers now have some version of Windows installed on them. When you have a question about how to do something, usually you can find the answer in Windows help. Windows help contains complete walk-through procedures, definitions of terms, and search capabilities. The first step to getting help is clicking the start button the taskbar. This is the first button on the taskbar. It is labeled start. Then you can click help. A dialog box opens with the contents tab in the front. From here you can select different topics that are in book format. Each book has several pages that are labeled with different topics. Most topics have a small button in the left corner labeled related topics. This provides links to other topics in the database. When you are finished, click close to close the book. The second tab in Windows help is labeled index. This allows you to search for a topic based on an index provided by the application being helped, in this case, Windows. You type the first letters of the word you are looking for, and you get an index list. You click on the topic that best matches what you typed. Click display to open the topic in a new Window. When you are finished, you can click the X in the upper right-hand corner to close help. The third tab is labeled find. It works almost the same as index. Find allows you to construct word and phrase queries to locate to locate help topics. The find setup wizard will build the database. Usually the minimized database size works well. The find page is displayed after you build the word list. You type in the words youre looking for, and then click on a topic that fits what youre looking for. Again click display on the bottom left of the window. This will open your help topic. When finished, close the help window. If you run into problems when using Windows help, there are a couple of things that you can do. If the computer locks up, pre...

Introduction Of Restorative Justice In The Superior Courts Essay

Introduction Of Restorative Justice In The Superior Courts - Essay Example The current paradigm of the justice system is under immense pressure to showcase its effectiveness as it has been plagued by dilemmas and controversies that could derail public trust, a critical prerequisite for justice systems. A new philosophy/approach to justice issues is being muted as a solution based on a perspective that views crime as a symptom hence seeks to address the underlying causes in a more participative and inclusive direction in regards to all relevant stakeholders. This philosophy termed restorative Justice (RJ) recognizes that crime is injurious to individuals and communities and seeks to involve these two parties in the repair of this injury. The increasing importance of RJ is the justification for this study to inform the Attorney General on the philosophy and practicability in the judicial system. The concept and processes involved will be discussed, followed by establishing the admissibility of various cases to it and finally the legal basis as to why it shoul d be introduced. The Concept of Restorative Justice Restorative Justice has been described as a concept that offers both a philosophy for conflict resolution and a model for criminal justice and can be termed to be a model for resolution of conflict and repairing of harm. The basic tenets of RJ are based on criminology and victimology wherein respective fashion those responsible for harm are encouraged to acknowledge the impact of their actions and are given an opportunity to make amends for their actions while the victims are given the opportunity to have their harm or loss acknowledged beside amends being made. In essence, RJ has the ultimate goal of restoring the well-being of all the parties involved i.e. the victims, offenders and the community with an aim to reduce the impacts of crime and prevent similar occurrences in future (Strang, 2001). Barton (2003) is of the view that RJ is more of an empowerment model of justice where circumscribed/bounded empowerment is availed throu gh restorative processes that are consistent with shared societal norms and standards and the law itself. For a restorative justice definition to be operational it should consist of three elements. To begin with, crime is a conflict between individuals that result to injuries to the victims, offenders, and the community at large hence it is a primary violation to these parties and only a secondary violation to the state. The second idea that informs criminal justice is that the essential aim of the justice system in any nation should be to repair the damage caused by crime and bring peace to the community through reconciling all parties involved. The previous two elements are philosophical in nature while the third one is based on how RJ should be undertaken. It should involve the participation of the victims, offenders and the community actively and not victimise any individual but to find solutions to the initial conflict that brought the crime.

Defining Hot Spots As a Crime Analyst Coursework

Defining Hot Spots As a Crime Analyst - Coursework Example Chainey and Ratcliffe (2006, p. 10) explains that are identified areas on a map that are characterized by a high intensity of crime. These areas are developed so that analysts and researchers can examine the identified geographic areas, in relation to crime. The crime hotspot is a geographical analysis. It is developed basing on the crime pin maps of a reported criminal events, over a given period of time. Chainey and Ratcliffe (2006, p. 13) maintains that crime hotspots can vary. It can either be a small building, within a certain location, or even a certain locality within a community. However, the occurrence of crime must be persistent, for at least one year. Theorists and researchers normally examine the development of crime hotspots, and the reasons as to why crime is prevalent in these hotspots. Chainey and Ratcliffe (2006, p. 9) explains that coming up with a map that identifies certain hotspot is an influential and critical tool of policing. This is because they provide an understanding and knowledge of different areas within a town, and on how best to secure these areas. Chainey and Ratcliffe (2006, p. 22) believes that by identifying small areas where crime is prone, their would be a reduction of crime rates within the country. This is because the police would concentrate in these tiny areas leading to a reduction in the overall rates of crime. There exist three major types of crime hot spots, namely, crime generators, crime attractors, and crime enablers. Crime generators are physical places whereby large numbers of people gather for purposes that are not related to crime (Chainey and Ratcliffe, 2006, p.10). These areas provide an opportunity for criminals and offenders to engage in a crime or a disorder. Examples of crime generators include transportation hubs, shopping malls, sporting events, and festivals. Examples of criminal activities that these places are

Stakeholders and Organizations Essay Example for Free

Stakeholders and Organizations Essay Stakeholders are persons or groups that affect or are affected by an organization. They fulfill many roles within organizations. What is the most significant role stakeholders play in an organization? Why? How do stakeholders acting in this role influence the organizations mission, vision, and strategy? The answer to this question depends to a large degree who the stakeholder is and whether it is a market or nonmarket stakeholder (Lawrence Weber, 2011). However, in general, it seems that power and influence go hand-in-hand in terms of the most significant role(s) a stakeholder may potentially play in an organization. These two dynamics form the basis for the level of interest a stakeholder has when seeking to affect the organization. Based on the power, influence, and interest of a stakeholder, Boutelle (2004) went so far as to state that, â€Å"Projects will succeed or fail primarily based on the actions of people who care enough to defend or oppose them† (para. 19). This statement centers on this theme of power, influence, and interest. Thus, if there is enough generated interest in organizational issues which can exert a strong fervor of power and influence amongst diverse stakeholders, the organizational leaders will take notice and respond accordingly. This is known as the salience of a stakeholder and is a critical component of how they are viewed and defined by an organization (Mitchell, Agle, Wood). A stakeholder who is able to effectively parlay their power and influence can have a profound impact in how that particular organization conducts business on many levels which, in turn, may create some rethinking and reposturing of the mission, vision, and strategy of an organization. It is certainly in the best interest of the organization to build strong relationships with their many stakeholders so as to add value to their overall brand and image (Lawrence Weber, 2011). References Boutelle, J. (2004). Understanding stakeholders for design success. Boxes and Arrows. Retrieved from http://boxesandarrows.com/understanding-organizational-stakeholders-for-design-success/ Lawrence, A. T., Weber, J. (2011). Business and society:

JP Morgan Essay -- essays papers

JP Morgan John Pierpont Morgan is considered one of the founding fathers of the modern United States economy. He was an industrial genius that is accredited with the founding of many companies including General Electric and AT&T. However, Pierpont is looked upon as a saint and demon the same. He received a honorary degree from Harvard university that read: "Public citizen, patron of literature and art, prince among merchants, who by his skill, wisdom and courage, has twice in times of stress repelled a national danger of financial panic." But Robert LaFollette, the Wisconsin progressive, saw him as "a beefy, red-faced thick-necked financial bully, drunk with wealth and power." Despite conflicting opinion on his persona, his influence and character shaped the business world more so than any other person at the turn of the century. Morgan was a banker, railroad czar, industrialist, financier, philanthropist, yachtsman, and ladies' man. He was king to a handful of millionaire barons who contro lled the country's wealth in an era of little government regulation. The wealth of the Morgan family did not begin with Pierpont but with his grandfather Joseph Morgan. Joseph prospered as a hotelkeeper in Hartford, Connecticut. He helped to organize a canal company, steamboat lines and the new railroad that connected Hartford with Springfield. Finally he became one of the founders of the Aetna Fire Insurance Company. Joseph's first son was Junius Spencer Morgan, also destined for the life of a businessman. He spent a number of years as a dry-goods merchant before moving to Boston and into the foreign trade business. Junius was invited to join the firm of George Peabody & Co. in 1854. In 1864 Junius took over the Peabody Company and changed the name to J.S. Morgan & Co. John Pierpont Morgan was born on April 17, 1837 in Hartford, Connecticut. He was nicknamed "Pip" by his childhood friends. The family prospered in Hartford until Junius moved the family to Boston where Pip began Boston English High. He did well in the prestigious high school and then in his second high school in Vevey, Switzerland. The family moved to London and John transferred to the University of Gottingen in Germany. John continued to excel in his studies and majored in mathematics. He began to become interested in business affairs as he started and investing club amongst his friends and... ...l Company, the National Tube Company and the American Bridge Company. One of Morgan's most famous business deals was the formation of the United States Steel Corporation in 1901. Morgan collaborated with Elbert Gary and John Gates to consolidate different steel companies to form a "supercombination." The U.S Steel Corporation was Bibliography: Allen, Frederick Lewis. The Great Pierpont Morgan. New York: Harper & Brothers, 1949. Grant, Peter. "The Giant J.P. Morgan and The Panic of 1907." The New York Daily News 20 Mar. 1998: 49 "J. P. Morgan". Dictionary of American Biography. New York: Charles Scribners and Sons, 1934. Vol. 7 "J. P. Morgan". International Directory of Company Histories. Chicago: St. James's Publishing, 1990. Vol. 2 Mooney, Richard. "Banker of America." The Boston Globe 4 Apr. 1999: L1 "Powerful house of Morgan Changes with the Times." The San Diego Union-Tribune 24 Feb. 1986: 18 Sinclair, Andrew. Corsair: The Life of J. Pierpont Morgan. Toronto: Little, Brown and Company, 1981. Strouse, Jean. Morgan: American Financier. New York: Random House, 1999. Winkler, John. Morgan the Magnificent. New York: Garden City Publishing, 1930. www.jpmorgan.com

Parental Pressure

By: Kristin Brenner Parental Pressure = Late nights, Health risks, Confusion Why this may be occurring and strategies for elimination†¦ Some Parents Expectations: ? Adolescents should spend all or most of their time studying, instead of being able to socialize with their friends ? Adolescents should start producing good grades even at an early age of nine (Murphy, 2005) ? Adolescents should begin building Harvard-quality resumes Risks ? Mental Risks: ? Suicide The constant pressure to succeed leads to the contemplation of committing suicide o A study from Penn State University shows that out of 421 students, (227 females and 194 males) 19. 4%, contemplated committing suicide due to the enormous pressure from their parents to produce exceptional grades o Females are four times more likely to attempt suicide or a form of self-harm (Nutrition Heath Review, 1999). However, males are more likely to follow through with the act ? Identity & Self-esteem o When parents exert too much pre ssure the adolescent has limited time to explore possible furture options.Exploration is necessary to develop a healthy identity o If adolescents select their college major or future career based on parental pressure, the adolescent can develop a foreclosed identity. Foreclosure can lead to dissatisfaction during adulthood o Parental pressure can lead to lowered self-esteem, a lowered sense of assertiveness and less competence in school skills (Adams, 2001) ? Physical Risks: ? Sleep Deprivation o Parental pressure leads to physical exhaustion due to late night studying to produce good grades (Hung, 1999) ? Cheating o Parents apply a significant amount of pressure for good grades, ot knowledge, which can lead to cheating o In a survey done by Donald McCabe of over 2,100 students on over 21 campuses, one-third of adolescents attempted serious cheating on tests with half of the adolescents cheating on written assignments o Causes: Forced course load and a mentality of the need to succe ed that is instilled by some parents o Why: It is easier to cheat than continuously bear the pressure of handling the course load Where Parental Pressure Stems From: ? Parents anxiety, competitiveness, and cultural pressures (Murphy, 2005) ?Households where control is a central focus (Adams, 2001) ? Parental pressure increases as an adolescent gets older (Adams, 2001) Who Parental Pressure Affects: ? American children, parents are giving more directed academic guidance, support, and have higher educational aspirations and expectations for their children (Vernal, Campbell, & Beasley) ? Parents of higher socioeconomic status are more likely to expect their children to attain a higher education and higher level jobs than parents of lower socioeconomic status (Social System Influences) ?Affects children as early as age nine, with a greater number of parental pressure placed on males than females, but females are more likely to respond to the pressure (Vernal, Campbell, & Beasley) Strate gies For Adolescents To Eliminate Parental Pressure: (Price) ? Get conversation started by asking parents how their day was ? Make eye contact to show respect and make a serious impression ? Stay calm and do not overreact or interrupt, but stay open and objective ? Do not appear defensive ? Let your parents know that you feel that you can start to make some of your own decisions about your future endeavors ?Say â€Å"Thank you† no matter how the conversation ends. You need to remember that you and your parent are unique individuals and you may not always see eye to eye, so it may take numerous conversations for your point to be heard Adams, G. (2001, March 28). Pushing kids to excel often backfires, study fines. University Guelph on the web. Retrieved from http://www. uoguelph. ca/mediarel/archives/001135. html Hung, J. (1999). Surviving a year of sleepless nights. Newsweek, 134(12), 1. Moseman, J. (1999). My parents expect too much. Campus life, 58(3), 22-29. Price, S. , (n. d). How to talk to parents.Retrieved February 25, 2005, from http://www. channelone. com/news/exchange/news/2004/02/26/se_parental/ Social Systems Influences. Retrieved March 23, 2006, from http://faculty. tamucommerce. edu/crrobinson/512/socsys. htm Verna, M. A. , Campbell, J. R. , Beasley, M. (1997). Family processes, SES, and family structure differentially affect academic self-concepts and achievement of gifted high school students. American Educational Research Association Convention. (2003). Parental Pressures and Suicidal Thoughts. Nutrition Health Review: The Consumer's Medical Journa,l (85), 18.

Toothpaste and Colgate- Palmolive

1. 0 Introduction Colgate- Palmolive is one of the leading consumer product organizations that have been dealing its products in worldwide. Colgate- Palmolive is an America based company and has many branches all over the world. One of the branches is located in Malaysia. Colgate- Palmolive (M) Sdn Bhd focusing their product segment on toothpaste and toothbrush. Both products are very competitive presently in Malaysia market. At the present, Colgate is implementing Activity-Based Costing (ABC) method.ABC is a system had been practices in many organizations for being a tool to measures the cost and performance of the activities and the cost objects. Hence, the management should look into ABC system which uses to provide more accurate information for decision making in determining costs by cost object such as product, customer, and location and the cost pool of the company. 2. 0 Keys Areas for Improvement According to Reuben Mark (2003), Colgate Palmolive has highlighted its strategy o f developing and launching innovative new products globally continues to strengthen the company’s market leadership positions around the world.Hence, it does apply to Colgate Palmolive Malaysia. Indeed the implementation of activity based costing by Colgate Palmolive (M) provide information for achieving its plans since the ABC is costing technology that traces cost to products according to activities perform on them. Accurate cost information is produced as to such purposes; focusing company strategy, designing products to increase customer value, and continuously improving activities on the operation throughout the company (Peter, 1989).In general, the ABC system cover such following area of activities including product design and processes, storage of raw materials, set up of machinery to ensure a smooth flow in the production line, machine operating time as well as cleaning of machine after each production. Product design is crucially for Colgate Palmolive (M) to survive in the market and leading the position. Innovation allows the company to continue doing business and thus create the competitive advantage as to product differentiation. The research and development indeed plays role for this rocess such example where Colgate Palmolive worked on improving soap packaging through quality engineering (Boehmer, 2008). Meanwhile, storage of raw materials ensures the effectiveness of the company on handling its inventory. Chilshom (2000) stated that the potential areas for optimization in production is through shortening of product lead times in which leads the Colgate Palmolive (M) to an increase in machine capacity, a reduction of inventories, shorter, and a higher customer satisfaction thus also leads to increased revenues in a demand driven-market.Besides, by improving unit costs where a reduction of the units costs can be achieved by a high degree of machine capacity utilization. Having accurate cost data will allow Colgate Palmolive to identify acti vities which are not efficient and important, eliminate waste and reduce costs while improving the quality of the products. 3. 0 Steps for Each Activity There are arguments stated that traditional costing (TC) method can misrepresent a cost of the product where it might have deceive the management doing the resolution relating products (Briers, M. , Luckett, P. and Chee, C. 1997). According to Mansur, N. N. , Tayles, M. and Pike, R. (2012), the TC method apportion the indirect costs based on a single element when the deciding a product cost. The element such as number of direct labour hour or number of machine hour was used to apportion the indirect costs. This has created unfairness in costs apportionment into product as different activity provides different incurrence of cost. Furthermore, different product consumed different level of costs in different activities. Therefore, ABC method is formed to solve the traditional costing flaw.ABC method emphasizes on each of the activity c onsumption that needed for producing a product. For the overhead costs to be incurred into the products, the resources, activities, costs and quantities are to be identified (Mansur, N. N. , Tayles, M. and Pike, R. , 2012). The allocations vary to products consumption in different activities. Therefore, management can makes decisions accurately. 3. 1 Cost Object Cost object can be customer, product, service or any other work unit for which a separate cost measurement is desired. The ideal cost object is â€Å"products† which are individual items that are sold to customers.Linking the cost of activities directly to the products that consume the activities is the basis for product costing using the ABC system. To operate effectively, cost drivers should be selected with specific product. Besides that, the customer costing which is the calculation of the total of the total cost of serving a customer makes it possible to assess the profitability of possible either individual or g roup of customers. Hence, the cost object is different for different companies but there are similarity cost object within the industry which is products and customers. (Gunasekaran, A. , 1999) 3. 2 Cost DriverBefore a cost driver is selected, the management needs to gather up the activities in the manufacturing process which then needs to report the cost of each activity and later choose the suitable driver for the activity (No, J. J. and Kleiner, B. H. , 1997). *A cost driver is a factor that has direct influence on the cost and performance of the activities. The cost drivers provide the best explanation of why the costs in an activity cost pool change over time. The activity cost pool is the total cost associated with an activity. Cost driver is a variable used as denominator in the rates used to apply activity costs to product or cost objects.In practice, it is possible that the number of cost drivers exists for the same cost pool. For example, purchasing activity’s cost pool has different cost drivers such as the numbers of orders, number of suppliers and number of parts ordered. (Gunasekaran, A. , 1999) 3. 3 Calculation of Total Cost and Cost Drivers Colgate-Palmolive has numerous products with numerous activities and different cost drivers and taken toothpaste and toothbrush as an example for ABC calculation. Assume the following was the information of toothpaste and toothbrush production.                                     |                                                               |Toothpaste                      |Toothbrush                      |                           | |Number of units produced                                                                |30000                            |20000                               |                           | |Direct Materials                                                                            |450000                            |350000                            |                           | |Direct Labours                                                                               |350000                            |50000                               |                           | |Activity                      |Cost Driver                                              |Cost Driver Volume                                                 |Total                   | |Setup                            |Number of setups                                        |150                               |50                                  |200                      | |Making                         |Machine Hours                                           |3000                               |2000                               |5000                      | |Inspection                   |Number of inspection                                  |100                               |100                                  |200                      | Table 3. 1 Information of relating toothpaste and toothbrush Activity                                                                                                          |Overhead Costs                                                                   | |Setup                                                                                                             |150000                                                                               | |Making                                                                                                             |750000                                                                               | |inspection                                                                                                       |100000          à ‚                                                                     | |Total Overhead Costs                                                                                        |1000000                                                                            | Table 3. 2 Overhead costs for toothpaste and toothbrush If calculate the unit cost by assuming using machine hours as the element. |overhead costs/ machine hour                                                                         |=          |1000000                                                                | |                                                                                                                     |             |5000                                                                   | |                                                                                                                     |=          |200 / machine hour                                              |                                                                            |Toothpaste                                                       |Toothbrush                                           | |Direct Materials                                                    |450000                                                       à ‚      |350000                                                 | |Direct Labours                                                       |350000                                                             |50000                                                 | |Overhead costs                                                       |600000                                                             |400000                                                 | |Total Costs                                                             |1400000                                                          |800000                                        à ‚         | |Number of units produced                                        |300000                                                             |200000                                                 | |Unit Cost                                                                |4. 67                                                                |4                                                       | Table 3. Statement showing calculation of unit cost using traditional method Below show the calculation of unit cost using ABC method. |Activity                            |Cost per driver                                                                                                                                              | |Setup                               |750 per setup (150000/200 setups)                                                                                                                   | |Making                               |150 per machine hour (750000/5000 machine hours)                                                                                              | |Inspection                         |500 per inspection (100000/200 inspections) | Table 3. 3 Calculation of driver for each activity.                                                                                           |Toothpaste                                           |Toothbrush                                        | |Direct Materials                                                                   |                           |450000                      |                           |350000                   | |Direct Labours                                                                      |                           |350000                      |                           |50000                   | |Overhead Costs                                                                      |                           |                              |                           |                           | |Setup (750 per setup)                                                          |112500                |                              |37500                   |                           | |Making (150 per machine hour)                                              |450000                |                              |300000                   |                           | |Inspection (500 per inspection)                                           |50000                   |                              |50000                   |                           | |Total Overhead Costs                                                             |                           |612500                      |                           |387500                   | |Total Costs                                                                         |                           |1412500                   |                           |787500                   | |Number of units produced                                                       |                           |300000                      |                           |200000                   | |Unit cost                                                                            |                           |4. 7083                      |                           |3. 9375                   | Table 3. Statement showing calculation of unit cost of toothpaste and toothbrush using ABC method. |Particular                                                    |Toothpaste                                                    |Toothbrush                                                    | |Traditional Method                                        |4. 67                                                             |4                                                                   | |ABC Methods                                                    |4. 7083                                                          |3. 9375                                                          | Based on the calculation shown in the table above, product toothbrush price is under traditional method and the product of toothpaste is underpriced in using the traditional method.Even though, the price between both products are not much in difference but it can be claimed that ABC system more accurately measurements the resources consumed for both products. 4. 0 Increased on National Market Share in Context of Cost Leadership and Product Differentiation Bhimana, A. , Horngren, C. T. , Datar, S. M. , Forster, G (2008) state that the cost leadership is one of strategy in a business offer the average product at lower costs for a broadest possible market. Product differentiation is the strategy to focus offers the unique product by creating new products (innovation). Therefore, Colgate Palmolive is considering and focusing to these challenges through two basic of strategies: differentiating its product a nd achieving the cost leadership.It can see that Malaysia had chosen by Colgate Palmolive because has higher market share of tooth brush and tooth paste. In fact, Colgate was selling more than 30 kinds different products of tooth paste and it’s most popular brands’ name in Oral care. By differentiating the products, this company creates the different new product form the other competitors such as focusing on the design and packaging of the tooth brush should be innovative, colourful and unique then make customer interested and touched to those products. The cost of tooth brush and tooth paste usually based on the quality of products, and it may allow Colgate to charge a higher price.Here, the solution is to reduce the costs and designing the new brand of product and technologies. Obviously, Malaysia has successful cost leadership could generally increase Colgate Palmolive Sdn Bhd’s market share and make this company to grow up. 5. 0 Advantages of ABC System One of the advantages of ABC is that this system gives more accurate costing. ABC system is the method which is useful for all types of business (Hansen, D. R. and Mowen, M. M, 2007). For instance, Colgate Palmolive uses the ABC software that can evaluate the cost of its activity and cost object. The reason of Colgate Palmolive adopted the ABC system is to provide the more accurate revelation of the cost of program and services.Moreover, Colgate Palmolive implemented the ABC system which helps the manager easily understand the impact of products and customers variety on profit margin. After that, this ABC system took the difference in how this company entered orders from its customers, how the packaged orders, how delivered orders, and spent time to deliver it to each customers location. This ABC system has helped Colgate Palmolive acquire the large national customer because it has identified ‘the specific manufacturing, distribution, and handling costs related with serving this c ustomer†. Furthermore, ABC provide support on performance measurement whereby the information provided on cost drivers and cost driver rates shows great influential power on staff behaviour and used as performance measurement.Cost drivers provide volume measures on different aspects of operational performance which reflect the effectiveness of the activity concerned. When linked to costs, the cost drivers can help in assessing the efficiency with which activities are carried out. Colgate- Palmolive can In addition, the detailed information by ABC system assists management in making decisions about product profitability. This is because ABC using unit cost rather than the total cost on making decision. Management can evaluate how the current product and process designs affect activities and costs as a way of identifying new designs to reduce costs. Colgate can do investigation based on the current product costs to do adjustment on the new products that going to be launch. 6. 0 ConclusionThe activity based costing is one of the tools of strategic management accounting which allow the Colgate Palmolive (M) to measure the cost and performance of the activities and the cost objects. It does provide more accurate information for decision making in determining costs by various cost object. The implementation of ABC system by Colgate Palmolive (M) is closely in line with the objective of the company to leads in the market of oral, health and care industry in Malaysia. Innovation in its products and having a lower cost in the market with a good quality always get into the attention of the company as these product differentiation and cost leadership are the key for the competitive advantage.

Free Essays on Princess Diana

Princess Diana Princess Diana who is renowned for her elegance and prestigious title â€Å"Her Royal Highness†, displayed many leadership qualities and characteristics as she reigned over the country Wales. I believe Princess Diana is a good leader because she possesses these five important qualities: patience, open-mindedness, trustworthiness, confident speaker, and intelligence. Without some of these qualities, Princess Diana would have been lackluster in maintaining her royal status as the â€Å"Princess of Wales.† In order for a leader to be effective, one must have patience, which requires self-control and perseverance. Blossoming in the eyes of the publicists and paparazzi, Princess Diana became very patient as her notoriety took throne. Being indulged with numerous amounts of rumors and reports, she remained calm and maintained her composure as the rumors took toll. I believe that her association in helping with charities and childcare centers account for her patience because she must remain humble and self-controlled when dealing with children and homeless people. With patience, a leader can achieve many things, and can also withstand many inevitable watersheds. Princess Diana whom I believe has patience, signifies exactly that. A leader must also be open-minded in order to contribute ideas and to have an effect on something or someone. Princess Diana presumably carried an open-mind at all times and was always attentive and wanting to help other people. Indeed, Princess Diana always seemed to go the extra mile, learning sign language to address a deaf association she was assisting for and penning personal notes to the families of diagnosed patients with HIV she had met. She constantly wanted to learn and sought to improve many charities with her diligence and open-mindedness. Princess Diana was quite prevalent when it came to being open-minded, which contributed a lot to the society. Trustworthiness is subseque... Free Essays on Princess Diana Free Essays on Princess Diana Princess Diana The Princess of Wales was one of the kindest people. Her life was like that of a fairy tale, a dream to many. She had everything: beauty, grace, kindness, compassion for others, glamour, and much more. The Princess didn’t lead an extremely happy life as many thought. She was sometimes called a â€Å"Queen to Peoples’ Hearts.† She lived a great life during her childhood years, married life, and while she was Princess of Wales. Her name was Lady Diana Francis Spencer. Lady Diana was born on July 1, 1961 to Francis and Johnnie Spencer. They were hoping for a baby boy but were surprised to have a baby girl. They didn’t know it yet but she would later touch many peoples’ lives, inspire many people, and her name would be known around the world. Diana lived at Park House most of her childhood years. When she was 6 years old her mother and father were separated and later divorced. Diana attended school when she was 6 years of age. She lived a childhood filled with happiness but mostly it was filled with sadness. Diana met Charles when she was about 17 in a plowed field by Nobottle Wood, in November of 1977. Diana’s sister, Sarah, â€Å"played Cupid† even though she was the girl Charles had recently dated. In February of 1980 Charles proposed to Diana. They were wed on July 26, 1981. There were millions of people at St. Paul’s Cathedral that day. Diana’s popularity began to increase greatly after that. She was becoming very popular shortly after her and Charles were wed. She helped many people who were sick and had aids or any other diseases. Diana only saw them as another person to love not someone with a disease. Lady Diana gave birth to Prince William of Wales on June 21, 1982 (her first son). Later she gave birth to her second son Harry. After Charles and Diana were divorced she met Dodi Fayed, son of Muhammad Fayed, owner of Harrods. Shortly after, Diana and Dodi were tragically ki... Free Essays on Princess Diana Princess Diana Princess Diana who is renowned for her elegance and prestigious title â€Å"Her Royal Highness†, displayed many leadership qualities and characteristics as she reigned over the country Wales. I believe Princess Diana is a good leader because she possesses these five important qualities: patience, open-mindedness, trustworthiness, confident speaker, and intelligence. Without some of these qualities, Princess Diana would have been lackluster in maintaining her royal status as the â€Å"Princess of Wales.† In order for a leader to be effective, one must have patience, which requires self-control and perseverance. Blossoming in the eyes of the publicists and paparazzi, Princess Diana became very patient as her notoriety took throne. Being indulged with numerous amounts of rumors and reports, she remained calm and maintained her composure as the rumors took toll. I believe that her association in helping with charities and childcare centers account for her patience because she must remain humble and self-controlled when dealing with children and homeless people. With patience, a leader can achieve many things, and can also withstand many inevitable watersheds. Princess Diana whom I believe has patience, signifies exactly that. A leader must also be open-minded in order to contribute ideas and to have an effect on something or someone. Princess Diana presumably carried an open-mind at all times and was always attentive and wanting to help other people. Indeed, Princess Diana always seemed to go the extra mile, learning sign language to address a deaf association she was assisting for and penning personal notes to the families of diagnosed patients with HIV she had met. She constantly wanted to learn and sought to improve many charities with her diligence and open-mindedness. Princess Diana was quite prevalent when it came to being open-minded, which contributed a lot to the society. Trustworthiness is subseque... Free Essays on Princess Diana All the world loved Princess Diana and she could not help but love them back. She invested her life in the poor, lonely, and sick as well as the rich and famous. Her loving spirit warmed those that she came in contact with and her charm and grace delighted the world. Princess Diana’s glory and grace shed light upon many peoples lives, she will forever be our candle in the wind. Princess Diana was born July 1, 1961 at Park House on the Sandringham estate in Northfolk(paralumun.com/dianachild.htm) Diana’s parents were Frances Roche and John Viscount Althorp(Diana7). In 1954 the young couple commenced in marrige at Westminster Abby(Diana7). Diana was the third child to be born. All the children before Diana was born were girls and Diana’s parents hoped that she would be a boy. â€Å"Diana picked up on this and through out her life it gave her a sence of failure and guilt†.(Diana 9) When Diana was at the tender age of six her parents split apart due to another man. This also caused Diana deep pain and emotional uproar in her life. Diana was very bashful growing up, but she never lacked for attention. Her older sisters Jane and Sarah ,saw that all Diana’s needs were taken care of. In 1968 Diana went to Silfield School in Kings Lynn. There she took part in many activities such as basketball, tennis , hockey and croquet. When Diana was eight she changed schools to thrther her education. It was here that â€Å"Diana blossomed into a woman and took the first steps tward her glamorous destiny†(Diana 10). Young Diana wanted to be a ballerina but she was to tall and lanky to sweep accross the floor. This downfall did not stop Diana from dancing. She decided to try tap dancing and she was very good at it. Though their were sad times in Diana’s child hood there were many happy time too. As a child she never imagined the the triumph her future would hold.( Diana 9,10,11) Was it Love at first sight or a carefully planed conspiri cy by... Free Essays on Princess Diana Biography FULL NAME: Diana Frances Spencer TITLE: Her Royal Highness The Princess of Wales BORN:July 1, 1961 at Park House, Sandringham, Norfolk DIED:August 31, 1997 in Paris, France MARRIED:Prince Charles on July 29, 1981, at St Paul's Cathedral, London. Watched by 750 million people worldwide on television. CHILDREN:Prince William, born on June 21, 1982 and Prince Henry (Harry) on September 15, 1984, both at St Mary's Hospital, Paddington, London SEPARATED: December 9, 1992, announced by Prime Minister John Major in House of Commons. HOMES:Kensington Palace, London SCHOOL AND CAREER:1966 until 1974 : Riddlesworth Hall Prep School at Diss, Norfolk 1974-77 : West Heath near Sevenoaks, Kent 1977-78 : finishing school at the Institute Alpin Videmanette in Rougemont, Switzerland. In 1979 she moved to a flat at Coleherne Court in London and for a while looked after the child of an American couple. She then worked as a kindergarten teacher at the Young England school in Pimlico, London. On February 24, 1981, it was announced that Lady Diana Spencer was to marry the Prince of Wales. She was the first Englishwoman to marry an heir to the throne in over 300 years. Diana was involved with dozens of charities and had a particular interest in children and AIDS victims. She held honorary ranks with several regiments of the Armed Forces. She was an excellent pianist and is patron of several music organisations and charities. She died on August 31st, 1997 of injuries suffered in a car crash in Paris, France. BIGGEST ACHIEVEMENTS:Becoming the most famous woman in the world and raising awareness of several socialissues including AIDS, poverty, drug problems, homelessness. Promoting British fashion and the United Kingdom throughout the world....

Penelope And Sarah Essays - Book Of Genesis, Abraham, Vayeira

Penelope And Sarah Essays - Book Of Genesis, Abraham, Vayeira Penelope And Sarah BEHIND EVERY GOOD MAN IS A GREAT WOMAN Most ancient texts were written by men. It is important to remember this. The writers made sure that men were always the heroes, the powerful ones the important ones. Women always seem to lay in the background. However, we must not blame this solely on the writers. Historically, women have not been treated as equals. One cannot help but observe that in the specific area of family life a widespread social and cultural tradition has considered women's role to be exclusively that of wife and mother. As a wife, a woman was expected to obey and serve her husband. Men saw women as, what they believed to be, the fulfillment of Gods intention: It is not good that the man should be alone; I will make him a helper as his partner (Genesis 2.18). Despite these biases, women play a central and crucial role in many historical texts. Even if the men are always the heroes, behind every good man is a great woman. Lets explore these two great women: Penelope from Homers Odyssey, and Sarah from Genesis. They are both shadowed by the greatness of their husbands. However, if we read carefully, we can make them come out of their hiding place and let their true beauty shine! Sarah is the faithful and loving wife of Abraham. God favors Abraham and makes great plans for him. God promises Abraham that he will become a numerous people (Genesis 17). However, becoming a numerous people is impossible without the aid of women. Thus, Sarah plays an important role in Gods historical purpose. Sarah plays an important role in Abrahams life too. She is a devoted wife that seems willing to do anything for her husband. When they are about to enter Egypt (Genesis 12.10) Abraham says to Sarah, I know well that you are a woman beautiful in appearance; and when the Egyptians see you, they will say, This is his wife; then they will kill me... Abraham, of course, wants to save his life. He, therefore, tells Sarah to say she is his sister. Abraham thinks only of himself. The Egyptians shower Abraham with gifts. His content with such material possessions take precedence over the well-being of his wife. However, Sarah doesnt complain. She complies with her husbands wishes. By doing this, Sarah not only brings wealth to her husband, she also saves his life. Sarahs dedication doesnt stop there. Her devotion to her husband is also seen in Genesis 16. Here, Sarah, after being barren for some time, tells Abraham to, go in to my slave-girl; it may be that I shall obtain children by her.. Sarah is not pleased with her decision. She performed this sacrifice for her husband again. We can see her frustration and disappointment when she tells Abraham, May the wrong done to me be on you! Looking at this statement, it seems that Sarah was forced to give her slave-girl to Abraham. However, it was she that made this suggestion. Was she forced by Abraham, and the author just failed to mention this? Maybe she felt forced by society. It is, after all, a womans role to please her husband. Without Sarahs faithful actions there would be no Abraham. Without Abraham there would be no numerous people. Without a numerous people millions of nations would not exist. Sarah seems pretty important now, doesnt she? Another important woman in literature is Penelope from Homers Odyssey. She, like Sarah, is extremely faithful. Her husband, Odysseus, sailed with his army in an expedition twenty years ago and hasnt returned since. In his absence, the nobleman of Ithaca and the surrounding states have converged upon his palace, hoping to win the hand of Penelope. She, ever faithful to her husbands memory, will not remarry. She goes to great lengths to keep from having to chose one of the suitors as a husband: She set up a great loom in her palace, and set to weaving a web of threads long and fine. Then she said to us [the suitors]: Young men, ...wait... until I finish this web, so that my weaving will not be useless and wasted (II, line 94). Penelope never intended to finish the web, for

Endangered Species Essay Example | Topics and Well Written Essays - 500 words

Endangered Species - Essay Example In an analysis of the changes in the number of species in the threatened category on the Red List over the last decade, it becomes palpable to the observer that there is a gradual but fundamental expansion of the numbers of various endangered species. For the various groups of endangered species such as mammals, birds, reptiles, amphibians, fish, insects, molluscs, and plants, the number of endangered species has generally been greater than that of the critically engendered species, except fish and molluscs. In the case of the endangered mammals, there was a gradual development in the number of critically endangered species from 169 in 1998 to 188 in 2008, except for the period 2004-2007, and in the number of endangered species from 315 in 1998 to 448 in 2008. Similarly, there was a gradual but essential change in the number of critically engendered species in the categories of birds (from 168 in 1998 to 190 in 2008), reptiles (from 41 in 1998 to 86 in 2008), and insects (from 44 in 1998 to 70 in 2008).

Similarities and Differences Between Nazi Germany and Soviet Union Essay

Similarities and Differences Between Nazi Germany and Soviet Union Poster Propaganda in the Twentieth Century - Essay Example Both the Soviet Union and Germany used propaganda posters to incite their citizens to support the cause of their nations during World War II. In comparing their posters, it is clear that the use of fear was one way in which to incite an emotional response towards the causes that the posters represented. The Soviet Union defined their enemy as outside of the nation, while the Nazis created internal threats through providing images that placed Jewish people in a context with invented threats to diminish their humanity. Differences are also evident in the styles and methods with which the posters were created. Through an examination of Soviet and Nazi propaganda posters of World War II, the styles of the work and the identification of threats can be contrasted for differences and similarities. Jowett and O’Donnell write that â€Å"there was little appreciation of the specific social and political conditions that had made World War I propaganda so effective† (228). The natu re of propaganda is to influence, but in order to create effective influence, the imagery and text had to connect to the social conscious of the viewers. An example of a poster that did not connect to the social conscious that was considered brilliant for its intentions and artistry, but was declined by the Soviet Union government was that of El Lissitzky’s â€Å"Beat the Whites with the Red Wedge† (1919) (see Figure 1). ... Figure 1 Beat the Whites with the Red Wedge (1919) El Lissitzky (Wikipedia) Socialist realism existed â€Å"with its reliance on simple classical styles and photographically accurate forms in a modern context, its demand of realism, its glorification of socialist ideals and achievements, and its anticipation of a utopian communist society† (Frucht 260). The active campaign to produce posters that reflected the desires of the government in order to align the views of the people was done through the TASS studio which adapted the style of the ROSTA posters which were stenciled. Different from the traditions of the ROSTA posters, however, was the desire to create fine art while creating important cultural messages. Where the ROSTA used iconic images that were generally graphic, The TASS studio employed the use of realist paintings as models for the work (Zegers, Druick and Akinsha np). As shown in the work of Figure 2 The Motherland will Never Forget the Heroic Deeds of its  Son s (1947) Viktor Koretsky (David Winter Bell Gallery) Viktor Koretsky, the warmth of the colors and the power of the imagery evoke the national emotions towards their sons and to a pride based in their sacrifices as they give of themselves to a belief system (David Winter Bell Gallery). The posters provide a reason for the losses that they were experiencing, placing meaning with what they have given (see Figure 2). The works were bold with their use of color and just as bold in their use of fear that asserted the concept of killing Germans with a sense of pride and national presence As exampled in the work Death to the German Murderers, the works revealed a sense