Humpback Whales Essay Example for Free

Humpback Whales Essay General Description: A. Body Symmetry: Bilateral B. Special Pigments or Coloration: Dark grey with lighter underbelly; flippers and flukes are grey and spotted with white C. Habitat: (Zone) Benthic and coastal (Geographic): From Alaska to the Caribbean D. Specific Characteristics: 1) Reproduction: Polygamous; Seasonal breeding 2) Feeding Techniques: Filter feeders; Bubble netting, Ring of foam, Lunging. 3) Defense Techniques: Humpbacks have few predators other than humans, and don’t have any defensive techniques. Some of the largest animals on Earth are the gentlest. The humpback whale is a stellar example of gentle, with its diet, behavior, and complete lack of natural predators. Whales as a species are typically depicted as large animals, understandable with the smallest member of the species, the dwarf sperm whale, measuring on average 9 feet and weighing in at around 400 pounds. The humpback, however, is one of the largest whales, coming in just behind the finback and blue whales. Humpbacks are anywhere from 48 to 63 feet long and weigh an average of 40 tons. They’re recognizable by their large, dark grey bodies with a â€Å"hump† shaped dorsal fin and unusually long white pectoral fins. The humpback’s genus name, Magaptera Novaengliae, means â€Å"big-winged, New Englander† because the largest colony of whales was along the northeast coast of the United States in the Atlantic. But humpback whales are also found vastly between California and Russia. They are migratory marine mammals, and often spend their summers in high latitude areas such as the Gulfs of Maine or Alaska, and then swim south to breed in the subtropical waters in the Dominican Republic and Hawaiian Islands. The humpback actually holds the record for farthest migration of any mammal. The longest recorded migration was 5,160 miles from Costa Rica to Antarctica by a pod of 7 whales. The big-winged New Englander’s diet consists of mostly small organisms even though they are such large animals. Humpbacks belong to the branch of whales known as Mysticeti or baleen whales. Baleen whales do not have teeth, they have baleen which are teeth-like bristles that help the whale to filter small fish and crustaceans from the water for the whale to eat. Baleen whales like the humpback live on a diet of small fish, salmon, herring, krill, and other crustaceans. To compensate for its size, a humpback whale must intake about 3000 pounds of food per day. Humpbacks are very social creatures that travel in pods, and in order to get this much food for the entire pod, they hunt as a group. They don’t hunt like toothed whales, but viciously attacking their prey, but they will lunge at their prey when the confused organisms are trapped in a giant bubble net. Bubble netting is when a pod of whales swim around a school of fish and exhale through their blowholes, producing bubbles, and scaring their prey into a small ball by slapping their flippers and creating loud vocal sounds. Speaking of humpbacks being very social animals, they are also highly recognized by their impressive aerial displays across the surface of the water in spite of their immense weight. Breaching is a popular and well-known trick of all whales. It is when a whale la unches themselves above the water, often twisting in midair, and splashing back down on their sides. Scientists aren’t exactly sure why, but it is speculated that it could be an alternative method of communication as well as an alternative to spyhopping. Spyhopping is when a whale swims vertically to the surface and exposes only as much of their head so as to have their eyes above water in order to check their surroundings. This could very well be why tourist ships get so many photos of whales breaching. Other whale behaviors include slapping the water with its overtly large pectoral fins and belly-flipping. Belly-flipping is simply when a whale lies on its back in the water and slaps the water with one flipper at a time. These behaviors have been seen during courtship and feeding. Humpback whales are polygamous animals, with the males competing for aggressively for oestrous females. Breeding takes place in the winter and in tropical waters. The gestation period for humpbacks is 11 to 12 months, but the mother only gives birth to one calf at a time. The calf will stay by its mother’s side for 2 to 3 years, and reach sexual maturity at around 4 to 5 years old. Females typically produce offspring every 2 years but can birth 2 calves in 3 years. Since the whales are mammals, the female gives birth to a live calf and then breastfeeds for about 5 months. Humpbacks are not territorial, but calves are also to be protected at all costs. Therefore, it makes sense that these gentle giants are only ever not so gentle when competing for a mate, and when they believe an outside whale poses a threat to the pod’s calves’ safety. In the pod, â€Å"Escort† whales may swim with a calf and its mother. The Escort whale, (most are male), may blow bubbles to create a ‘screen’ when outside humpbacks get too close. They also show aggression on occasion when boats and ships get too close. Such aggressive behavior may include body thrashing, horizontal tail-lashing, and lobtailing. Lobtailing is basically tail slapping, which can do a lot of damage considering the strength in the humpback’s large white and grey flukes. Generally speaking, pods are more aggressive than individual whales. Humpback’s are perhaps most well-known for their hauntingly beautiful and mysterious whale songs. They are the only whales that do so, and scientists have yet to decipher what they mean. However, we are aware that their melodic whalesong are obviously means of communicating to fellow whales. The songs can last for over 20 minutes and continue for more than 24 hours per session. Male humpbacks have also been known to sing in order to attract mates. For a scary century, humpback whales were high on the endangered species list. It is only recently that these graceful and gentle giants have accumulated once again to a healthy population of at least 80,000 whales. Economically, humpbacks are wonderful tourist attractions for the coastal states as they’re the favorites of whale watchers. It is better that money is made from watching them than money being made for their meat, baleen, skin, and oil, as well as their very existence.

Sherlock Holmes stories Essay Example for Free

Sherlock Holmes stories Essay The Sherlock Holmes stories were first published in strand magazines in the year 1891. The author Conan Doyle, was inspired by other writers including R. L Stevenson, who wrote adventure stories, and Edgar Allen Poe who wrote horror and crime stories. He was also influenced by real events, such as the Jack the Ripper case which was happening at the time. Many people at that time thought it was nosy and disrespectful to read real life stories about dead people, so these fictional stories made them feel less guilty. The fictional stories also calm the public because many real life cases werent solved but the Sherlock Holmes cases always were. This gave people hope and made them less scared. Conan Doyle engages his readers by portraying life in Victorian England in an engaging way. In the man with the twisted lip the reader is introduced to opium dens. Opium was a legal drug at the time of the Victorians. They used to go the little dens underground which women were deprived of using: There were bodies lying in strange fantastic poses, with bowed shoulders and bent knees. Dr Watson said Isa Whitney made good of an opium den in the farthest part of the east of the city. This showed that Watson morally disapproves of these drugs. The fact that they smoked in the east is that they dont want to smoke I an respectable area so the have opiums farthest part of the east of the city. Colonialism was portrayed in The Speckled Band as Dr Roylott set up a medical practice in India. Another thing about Victorian times was the difference in authority and rights, and how the white upper class could easily get away with murder. An example of that was colonialism; in the story Dr Roylett killed his native butler who was Indian. However Dr Roylett was English and people like him were seen as powerful. So when he killed his butler he could easily get away with the capital punishment. However if he was an Indian he would have got a death sentence. This is because in the Indian culture who ever murders shall be repaid by being sentenced to death. Britain was as patriarchal society where the men were dominant and the bread-winners, and governed their own families by paternal right. An example is of Dr Roylott, his wife died, and she had left a lot of money. However the money had to go to his daughters when they marry. That is when the complications happen as Dr Roylott did not want to give the money away. Arthur Conan Doyle indulges and engages his readers into his books, Doyles talent was seen as he was describing his characters in an interesting way, e. g. The Man with the Twisted Lip. Holmes was disguised as an old man and he was very thin. Also much wrinkled bent with age, and an opium pipe dangling between his knees. He went to the opium bar where people drink and smoke cocaine, he thinks that the dens are dark gloomy and socially unpleasant place to be. This is shown of the sentence; approached by a steep flight of steps leading down to a black gap like the mouth of a cave. Also I found the latch and made my way into a long, low room, thick and heavy of an emigrant ship. This is strange for the readers as they do not expect a detective that solves mysteries and problems to admit that he also smoke cocaine. Further the author gave Holmes a personality that surprises readers. He says I suppose that you imagine that I have been addicted opium smoking and to cocaine injections. This shows that he has a dual personality. He is two sided, smoking cocaine then solving a mystery which is eccentric. Conan Doyle uses contrast in The Red Headed league to represent Holmes, it states and extreme languor to devouring energy. This suggests that one minute Sherlock was tired and lazy, the next he was bursting with energy. Conan Doyle is also good at using sexual imagery. Where it states lust of the chase, that would suddenly come upon him, this shows that he is passionate about his job and loves it the way a man loves a woman. He also uses effective animal imagery, Hunt down describes him as a vicious as a predator hunting down its prey. Conan Doyle describes settings in an interesting way. In The Red Headed League he uses exaggeration when he says every man who has a shade of red in their hair into the city answered the advertisement. He also uses good personification e. g. fleet street was choked. This is good because the reader knows that Fleet Street is not human because only humans choke when there is too much food consumed so suffocating. However fleet Street choked means it was crowded up with people and hardly any space. This is a good way too keeps the readers engaged and thinking. Color imagery to gives a better image of the scene e. g. Irish setter, brick, liver, clay. So it is not just saying red or blue bricks however adding metaphors. So it is making the reader imagine the colors it their head on what it looks like. Conan Doyle also uses a range of similes e. g. court looked like a casters orange barrow it gives the reader a picture on how many red headed people, its crowded this showed how the court may have looked like. Furthermore he describes the settings of his stories in a way that interest the readers. In the speckled band, as Conan Doyle uses pathetic fallacy. Pathetic fallacy is when nature reflects the mood, like; the wind was howling, rain was beating splashing against the window. This is a bit like personification which gives an impression that the weather is horrible, reflecting the awful tragedy that is occurring in the house. The weather represented the mood and atmosphere of the scene in the story. The house was described as, the building was of grey, lichen-blotched stone, with a high central potion and two curving wings, like the claws of a crab, thrown out on each side, in one of these the windows were broken and blocked with wooden boards, while the roof was partially caved in, a picture of ruin. The poor state of the house represents the deterioration and poor mental health of Dr Roylett. The stories are all structured in a similar way. In Sherlock Holmes stories is usually detective work it usually follows as. A client introduces the case to the detectives. In The Speckled Band there are two victims, one already dead, the other, Miss Helen Stoner, fearing for her life. When we first see Miss Helen Stoner in the story, she is dressed in black and heavily veiled. We can tell that she is terrified straight away when she talks. The first thing she says is It is not cold which makes me shiver, said the woman in a low voice. It is fear, Mr. Holmes. It is terror. The impact on the reader for this shows exactly how she was feeling, and how scared she was because she believes that she is going to die like her sister that died two years before. She believes that her sister was either frightened to death or killed by gypsies, because when this woman Helen found her sister the last words that she said were: Helen! Oh my God, Helen! It was the band! The speckled band! Next the detective analyses the client to demonstrate their detective skill. This was shown when he observed a train ticket in Mrs. Helen right glove. He also worked out that she took a cart before reaching the station because her jacket was muddy. He worked that one out because he said there is no vehicle save a dog cart which throws mud in that way, and then only when you sit on the left hand side of the driver. This gave Helen stoner a shock as to the series of accurate information. This shows that Sherlock was a bit of a show off demonstrating his extraordinary skills. Being as clever as that is essential for a successful detective. After that the detective visits the crime scene. At night Sherlock went to Dr Roylottes house. He gave the woman set instruction to lock herself in her room so the detectives would sleep in her sisters room for the night. So Sherlock wanted to investigate why there is a constant whistle during the night. Holmes investigated the whole house and he build up a plan to catch the murderer. Holmes had found out that there was an air-vent that was inside the house between the sisters room and the stepfathers. Holmes now was in the room that Helen was supposed to be in and suddenly the light was lit in the stepfathers room, and then Sherlock jumped and hit the bell robe under the air-vent which revealed a snake.

Understanding the Definition of Strategy Formulation

Understanding the Definition of Strategy Formulation Strategic formulation is the process of determining appropriate courses of action for achieving organisational objectives and thereby accomplishing organisational purpose. In a business context, it means what are the products and services the organisation will deliver, what type of market they will entry, which capabilities are required, how will they allocate the resources, and what the returns organisational seeks? Strategic formulation is very important as it is the crucial part in the strategic management. A good and effective strategy is very important to the organisation because it helps the organisation handle threats, seeking and grab the opportunities, and solve the weeknesses and enhance the strengths of the organization in order to survive in the competitive environment. 3.1 Distinction between Business Strategy and Corporate Strategy Business strategy is a long-term plan of action designed to achieve a particular goal or objectives. Corporate strategy is the scope of the different industries and markets the organization competes within in order to achieve its organizational purpose. Normally, corporate strategy is supposed to be determined before the marketing strategy. In strategy formulation, it must included three stages of strategy. There are business level strategy, corporate level strategy, and international or globalisation level strategy. 3.2.1 Business Level Strategy Business level strategy is an integrated and coordinated set of commitments and action of the organisation uses to gain a competitive advantage by exploiting major competencies in specific products and services. It is concerned with how the organization business competes in a specific market. It also concerned the strategic decisions about the product choices, meet the customer expectations, exploiting or creating new opportunities, and gaining competitive advantages. Besides, it is refers to the aggregated strategies of single business firm or a strategic business unit (SBU) in a diversified corporation. According to Michael Porter, an organisation must formulate their business strategy into three generic strategies to achieve a sustainable competitive advantage and long-term success. The three generic strategies are cost leadership, differentiation strategy, and focus strategy. 3.2.2 Cost Leadership The first generic strategies in business level strategy which are identified as Porters Five Forces is known as cost leadership strategy. Cost leadership is involving a firm being the lowest cost producer within the industry. This allows the firms to outperform rivals within the industry because it can be charged in lower prices. Although, the firm charge in lowest cost base, it stills can earn a profit. A dominant market share allows the firm to accumulate the greatest experience and the market share can continuing to grow to increase the cost advantages. A strategy of growth which enhance the accumulative experience and further lowers costs. A cost leadership strategy allows an organization to generate above-average profits even it is intensive rivalry. A low cost producer will be in a better position in relation to the threats of new entrants and or substitutes. Cost leadership risks can be expensive as the organisation continually updates the capital equipments. The activities of the cost leader maybe easy to imitate. 3.2.3 Differentiation Strategy Differentiation strategy is aimed at a broad market and involve the organisation competing on the basis of a unique or different product which is sufficiently valued by customers for them to pay a premium price. A major advantage of producing differentiated product is vitals will find it difficult to imitate. Besides, they also required different resources, capabilities, and organisational arrangements than cost leadership. There are some several types of differentiation strategy that are design or brand image, customizing products to suit the customers in specific requirements, state-of-the-act of technology, marketing ability, reliability, products engineering skills, and creativity. A differentiation strategy provides a defence against competitive rivalry because it creates brand loyalty which helps to protect an organisation from price competition. The brand loyalty is to be overcome by defence against new entry and substitutes. The buyers are constrained by a lack of alternatives and premium price are easier to pay back for suppliers. Differentiated strategy has inherent risks. The high or premium price charged for differentiation cannot be too expensive above the competitors that it results in reduced the brand loyalty. Competitors may narrow the attributes of differentiation which results in customers being faced a viable substitute. 3.2.4 Focus Strategy Focus strategy occurs when an organisation undertakes either a cost leadership or differentiation strategy but within only a narrow segment of the market. It also can be defined as market niche strategy, concentration on specific geographical market, isolating a unique segment product line, and isolating a specific buyer group. By focusing on a niche of the market, the organization must be placed to meet the buyers expectation. By focusing on the needs of specific segments that exist in the industry, the organisation can achieve competitive advantage either through lower costs or differentiation. The risk of following in focus strategies are the customer preferences may change and the niche player may be unable to respond, broad-based competitors believe the segment represents an attractive submarket and outfocus the focuser, and the difference between the segment and the main market narrows leaving focus-based competitors at a disadvantage. 3.3 Resource-Based Approach to Strategy Formulation The two fundamental reasons for making the resources and capabilities of the firm the foundation for its strategy are internal and capabilities provide the basic direction for a firms strategy. The resources and capabilities are the primary source of profit for the firm. Resources are the inputs into the production process while capability means the capacity to perform some task. Resources are the source of an organizations capability but capabilities are the main source of an organizations competitive advantage. The value of resources and capability of a business are sustainability and appropriability. Sustainability included durability, transparency, transferability, and replicability. 3.4 Corporate Level Strategy Corporate level strategy means overall scope of the different industries and markets the organisation competes within in order to achieve the organisational goals. Corporate strategy decisions included investment in diversification, vertical integration, acquisitions, and new ventures; the allocation of resources between the different businesses of the firm, and divestments. 3.5 Growth Strategies Growth strategies have four strategies that an organization might follow that are market penetration, market development, product development, and diversification. 3.5.1 Market Penetration Market Penetration is to increase market share in your existing markets using your existing products. This strategy relies upon the organization existing resources and capabilities and therefore is relatively low risk. 3.5.2 Market Development Market Development means entering new markets with your existing products. This can be targeted the new market segments and new geographical area, or devising the new uses for the products. 3.5.3 Product Development Product Development is developing the new products to sell in your existing markets. The ability to innovate is crucial in developing products for rapidly changing customer markets. 3.5.4 Diversification Diversification is developing new products to serve new markets. This will involve greatest level of risk it may be necessary where the organization existing products and markets offer little opportunity for growth. There are two diversification strategies such as related diversification and unrelated diversification. Related diversification refers entry into related industry which there is still some link with organizations value chain. It is included vertical integration and horizontal integration. Unrelated diversification refers to a situation where organisation moves into a totally unrelated industry. It can be called conglomerate diversification to reflect that managing a portfolio of companies. Thus resulting four core categories of strategy alternatives can be achieved internally through investment and development, or externally through mergers, acquisitions, and strategic alliances 3.6 Portfolio Analysis Portfolio analysis is simply different business units that organisation possess. The two primary models are the Boston Consulting Group Matrix and The General Electric-McKinsey Matrix.T he business portfolios overall uses is to determine whether the combined growth and profitability of the businesses in the portfolio will allow the company to attain its performance objectives. 3.7 Corporate Parenting Corporate parenting is concerned with how a parent company adds value across the businesses that make up the organisation. Corporate parent refers to all those levels of management that are not part of customer facing and profit run business units in multi-business companies. The concept of corporate parenting is useful in helping an organization to decide which new businesses it should be proceed on. It also helps parent company decide how to manage the business. 3.8 International Level Strategy International level strategy refers to the linkages between markets that exist across worldwide. What happens in one county has an impact on occurrences in other countries. These linkages may be economic, financial, social, political, in effect, anything that leads to increased interdependence among nations. These strategies have included four types of international strategy that are multidomestic strategy, global strategy, and transnational strategy. 3.8.1 Multidomestic Strategy Multidomestic strategy is aimed at adapting products and service in national markets. Thus, responding more effectively to the changes in local demand conditions. The local manager needs to determine how the products and services can meet the local customer expectations. 3.8.2 Global Strategy Global strategy is the organisation provides a standardised products and services for international markets. An organisation seeks to have their own manufacturing, marketing, and RD centralised in a few locations. A combination of standardisation with centralised facilities and functions enable them to reap substantial economies of scale. 3.8.3 Transnational Strategy Transnational strategy is seeks to simultaneously achieve global efficiency, national responsiveness, and worldwide leveraging capabilities of its innovations and learning.

Ernest Hemingway :: essays research papers

Ernest (Miller) Hemingway 1899-1961 Entry Updated : 08/01/2001 Birth Place: Oak Park, Illinois, United States Death Place: Ketchum, Idaho, United States Personal Information Career Writings Media Adaptations Sidelights Further Readings About the Author Personal Information: Family: Born July 21, 1899, in Oak Park Illinois, United States; committed suicide, July 2, 1961, in Ketchum, Idaho, United States son of Clarence Edmunds (a physician) and Grace (a music teacher; maiden name, Hall) Hemingway: married Hadley Richardson, September 3, 1921 (divorced March 10, 1927); married Pauline Pfeiffer (a writer), May 10, 1927 (divorced November 4, 1940); married Martha Gellhorn (a writer), November 21, 1940 (divorced December 21, 1945); married Mary Welsh (a writer), March 14, 1946; children: (first marriage) John Hadley Nicanor; (second marriage) Patrick, Gregory. Education: Educated in Oak Park, IL. Career: Writer, 1917-61. Kansas City Star, Kansas City, MO, cub reporter, 1917-18; ambulance driver for Red Cross Ambulance Corps in Italy, 1918-19; Co-operative Commonwealth, Chicago, writer, 1920-21; Toronto Star, Toronto, Ontario, covered Greco-Turkish War, 1920, European correspondent, 1921-24; covered Spanish Civil War for North American Newspaper Alliance, 1937-38; war correspondent in China, 1941; war correspondent in Europe, 1944-45. Awards: Pulitzer Prize, 1953, for The Old Man and the Sea; Nobel Prize for Literature, 1954; Award of Merit from American Academy of Arts & Letters, 1954. WRITINGS BY THE AUTHOR:NOVELS * The Torrents of Spring: A Romantic Novel in Honor of the Passing of a Great Race (parody), Scribner, 1926, published with a new introduction by David Garnett, J. Cape, 1964, reprinted, Scribner, 1972. * The Sun Also Rises, Scribner, 1926, published with a new introduction by Henry Seidel Canby, Modern Library, 1930, reprinted, Scribner, 1969 (published in England as Fiesta, J. Cape, 1959). * A Farewell to Arms, Scribner, 1929, published with new introductions by Ford Madox Ford, Modern Library, 1932, Robert Penn Warren, Scribner, 1949, John C. Schweitzer, Scribner, 1967. * To Have and Have Not, Scribner, 1937, J. Cape, 1970. * For Whom the Bell Tolls, Scribner, 1940, published with a new introduction by Sinclair Lewis, Princeton University Press, 1942, reprinted, Scribner, 1960. * Across the River and Into the Trees, Scribner, 1950, reprinted, Penguin with J. Cape, 1966. * The Old Man and the Sea, Scribner 1952. * Islands in the Stream, Scribner, 1970. * The Garden of Eden, Scribner, 1986. * Patrick Hemingway, editor, True at First Light: A Fictional Memoir, Simon & Schuster, 1999. SHORT STORIES, EXCEPT AS INDICATED * Three Stories & Ten Poems, Contact (Paris), 1923. * In Our Time, Boni & Liveright, 1925, published with additional material and new introduction by Edmund Wilson, Scribner, 1930, reprinted, Bruccoli,

The Quality of the Information in Recruitment Documents :: Business Management Studies

The Quality of the Information in Recruitment Documents I discussed HSBC’s key recruitment documents and came to the conclusion that the recruitment and selection process at the company was of the up most importance. I now plan to look at these documents in greater detail. Ø Job Description The main purpose of a job description at any company is to allow candidates to get a brief view of what the job entails. It also allows candidates to assess whether they think they would be suited in that particular job. Below is an example of a job description at HSBC: Role Title: Transfers and Settlements Administration (Job Number – 1.2.2.5) Location: Client Service Centre Reporting to: Client Administration Manager From looking at the above job description we can see that HSBC include: - What the title of the job will be - Where the job will be located - Who the employee should report to To include the title of the job is obviously an important part of any job description. It allows candidates to know what role they are applying for and if successful, the role they will take on. The location of the job is also important, as candidates need to know where to apply. Also if the candidate is successful they need to know whom they are reporting to and for this reason this information is also included in the job description. The job role title allows candidates to get an insight into the type of duties they will be required to carry out. For the particular job role in the job description above, employees will be expected to carry out the following: - Undertake stock transfers on behalf of HSBC clients with SFA regulations and strict internal and external service legal agreements - Undertake trade settlements and correction on behalf of HSBC clients within SFA regulations and strict internal and external service legal agreement - This requires employees to have effective communication skills in order to correspond with internal and external clients There is a section in the description that outlines the key tasks/outputs that the job will involve. These give the candidate a more detailed view of what is expected from them and allows them to make a more informed decision as to whether they think that the job is for them. This also gives candidates a sight into the background of HSBC and is usually very well detailed and presented. Ø Person Specification The person specification outlines what type of person is needed to carry out the job and specifies any skills or qualifications that they require. Is also details what qualities and competencies are needed.

Suicide, America’s Hidden Devastation Essay -- Essays Papers

Suicide, America’s Hidden Devastation Suicide is one of the youth’s ways out of their problems, not only in the United States but the world. What does drive teens to suicidal thoughts and actions? What are the ways communities help prevent teenage suicide? Perhaps there are signs can be pointed out that would indicate a problem. In two surveys in 1996, both reported in the Journal of Adolescent Health, both also asked relatively the same questions of the violent actions that some people may see in life’. Surprisingly, the numbers for many of the questions were the same, such as teens who witnessed a shooting first hand; they both were about 37% (Pastore, Fisher, and Friedman 321-2). Using information such as this, one cannot blame the recent rise in teenage suicide with the violent problems of life, but more along the lines of depression caused by multiple things, for instance body image. According to many researchers, alcohol is many times a solution to a teen’s problem with life and the hardships people face in it. Many people in the United States overlook the major problem of teenage suicide; this is a mistake There are many things which can drive a teen to commit suicide some of them are as simple as making fun of the â€Å"fat† kid in class; others can come from the mental images from witnessing a shooting. There are four major issues which contribute to teen suicide such as depression, family problems, risk factors, and teens reactions to there climate. Depression, unfortunately, is one of the biggest factors of today’s teenage suicide problems and some of the reasons for it are from the student’s own peers, â€Å"being depressed is triggered by loss or rejection (Joan 59).† Depression can be f... ...ter than to do so. I know what it is like to loose something that you love so much so that you don’t think you can go on in life. We as a community must somehow set up a better support technique in order to save teens from this devastating misfortune. We can help, it’s just how much effort one is willing to put forth. Works Cited Allen, Janet. End-of-Life Issues. Westport, Connecticut. Greenwood Press, 2002 Garfinkel, Barry and Northrup, Gorden. Absolute Suicide. New York and London. Haworth Press, 1989 Joan, Polly. Preventing Teenage Suicide. New York. Human Sciences Inc., 1986 Orbach, Israel. Children Who Don’t Want to Live. San Francisco. Jossey-Bass Inc., 1988 Pastore, Fisher, and Friedman. â€Å"Violence and Mental Health Problems among Urban High School Students.† Journal of Adolescent Health. New York. Elsevier Science Inc., 1996

Destin Brass Products Co. Case Study

Destin Brass Products Co. has been established and grown to bring forth valves ( 24 % of the company gross ) , pumps ( 55 % of the company gross ) , and flow accountants ( 21 % of the company gross ) . This paper will exemplify the recommended solutions for the direction of the company that are seeking to measure the competitory tendencies of the market for the mentioned merchandises, and seeking to get down new schemes to cover with these tendencies. Finance and accounting, as mentioned by Ambler ( 2008 ) are the necessities and footing to the short and long being of any type of companies. The high fight of market requires that all types of concerns have a comprehensive apprehension to the costs and net incomes in much item in order to ease determination doing procedure. In Destin Brass instance, the company tried to set up a high trade name name for bring forthing the valves, but subsequently as an enlargement to the concern, the company included two new merchandise lines which are the pumps and the flow accountants maintaining in head the similarities of productions and the handiness of the productions capacity. Destin Brass did non hold a distinguished rival in the valves market because of the high quality of the valves produced, but there is a monolithic competition in the pump and flow accountants market. This paper will capture a clip of the company concern where there is a high competition on the pumps ‘ monetary values and the solution of increasing the monetary values of the flow accountants did non alter the market. The direction is in demand to reconsider its fiscal scheme in order to face competition.The fiscal analysisAfter measuring the current fiscal state of affairs of Destin Brass, The analysis hereby will join forces to reply the direction inquiries, and illustrations of the below solutions had been used by concern and it proved to hold an influence of determination devising procedure sing the company scheme. The solutions are as follow s:Merchandise costs as per the ABC informationFrom the given information in the instance survey, there is a connexion between the merchandises costs and the costs incurred by the activities related to the productions of each merchandise line. The reply to this issue is to fix cost estimations for the three merchandises by using the necessities of the activity based costing, table 1 shows that the ABC costs of the valves is 37.8, the pumps is 48.82, and the flow accountants is $ 100.63. The ABC method attempts to link the indirect costs to the merchandises, and accordingly handle them as direct costs. Based on the instance analyze fiscal information, the computations in table 1 have been prepared by utilizing the followers: Making a cost pool for the machine depreciation and care cost, and apportion the merchandises based on machine hours. Making a cost pool for having and material handling costs by ciphering the figure of minutess consumed for every merchandise. Making a cost pool for technology costs by ciphering how much technology is consumed by each merchandise.Comparing the ABC with the criterion and the revised unit costsIn this comparing, it will look the cost of each merchandise under the three types of bing computation methods and the ground why they are different. Table 2 shows the comparing. The three bing methods dainty direct costs which are run labour and stuff, in the same manner. Furthermore, fiscal experts support the thought that direct costs is non the existent job as this can be tracked to the merchandise, but the issue is that bing computations gets complicated when seeking to apportion the operating expenses ( Indirect costs ) . The allotment of operating expenses is where the differences in costs come under the three bing methods. In the criterion cost accounting there is no attempt made to track the operating expense costs to the merchandises. It is believed that indirect costs can non be related with the merchandises that ‘s why they are summarised and so allocated to the merchandises based on the given allotment factor ( cost driver ) . In Destin Brass instance, the operating expenses which include the receiving and stuffs managing, packing and transportation, and depreciation and care for $ 680.000 per month, are allocated based on the tally labour dollars. Consequently, every merchandise is allocated a per centum of the operating expenses in the same ratio that the merchandise consume of labor ( valves 0.5 tally hours per unit, pumps 0.5 tally per unit, and flow accountants 0.4 run per unit ) . See table 3 for inside informations. The revised cost accounting makes portion of the indirect costs as direct. The stuff and handling costs are treated in a separate manner, but non the best cost driver had been chosen ( direct stuff dollars ) , as it would be seen in the ABC. Furthermore, setup labor is assigned straight based on the apparatus hours for which information is available. The staying operating expenses are allocated on the footing of machine hours. As mentioned by Peggy Alford, this gives an thought why rivals are cutting monetary values on pumps. It is now clear that costs of the pumps is overstated utilizing the criterion bing method while the costs of the valves are unostentatious. But, bing can be improved particularly that the flow accountants ‘ monetary value is non truly explained that they are cheaper to bring forth than it was calculated by the criterion bing method. The ABC method paths every bit much as possible of the indirect disbursals of the merchandises and services. So any disbursal incurred of a merchandise is straight charged to that peculiar merchandise instead than distributing the disbursal over all the merchandises. When disbursals incurred of a figure of merchandises, they are gathered and allocated based on a proper cost driver. In this manner, the allotment will be done in proportion to the existent costs ingestion by all the merchandises. Table 1 had shown the ABC costs computations for the three merchandises. Now, we can see that flow accountants have been subsidised by pumps and selling them for $ 97.07 is loss devising ( be $ 100.63 ) instead than at 42 % gross border. But, subsidizing flow accountants had made pumps less profitable while selling monetary value of $ 81.26 corresponds to 43.37 % gross border. The costs of the valves are the same under both the criterion and the ABC methods.Strategic deductions of the fiscal an alysisHarmonizing to Bhimani et La ( 2008 ) , extremely competition concern environment requires a comprehensive costs understanding, and a proper costing scheme is indispensable to ease determination doing. In Destin Brass instance, the direction is confronting a determination whether to travel on in the pumps market in malice of the monetary values autumn and decreasing net income borders or to cut this concern line and dressed ore merely on the valves and the flow accountant ‘s merchandises which are profitable. But, doing a determination following the standard costing method would hold caused black effects for the company as it would cut the profitable merchandise and concentrate on merchandises that are selling at a loss. Destin Brass is an ideal illustration of how critical is to hold an accurate bing method to follow to supply strategic determination devising. But, in malice of the importance of the fiscal and accounting information that the bing method will supply, the direction vision should be supported by the information non merely dictated by the accounting information.The following month consequencesIn the clip where cost accounting does non count for the cost allotment to find the costs of the merchandises, it does non impact the bottom line. Here, presuming that the measures of the productions and the gross revenues, stock list, selling monetary values stay the same, and the monetary values of stuff, labor, managing remains the same. The net net income would be the same as the net net income of the last month. The bottom line will be affected in instance the consequences demoing in the ABC method are considered and the merchandising monetary values are adjusted.DecisionThe costing methods used to place the strengths and failing of the concern public presentation helps direction to make up one's mind whether operations require any betterments. This indicates that the inaccurate costing allotment can take to either over or under pricing. Con sequently, this will forestall the direction from taking the company to do higher net income, retain clients or take the company to wrong strategic determinations.