America and the Cuban Missile Crisis essays

America and the Cuban Missile Crisis essays America has been in its share of conflicts throughout history, but none have been as close to disaster as the Cuban missile crisis. The United States was on the verge of invading Cuba where the Soviet Union was ready to defend themselves with nuclear weapons. The United States was well ahead of the Soviet Union in warfare in the early 1960s. While the Soviets could only strike Europe with its missiles, the US could go overseas with ours. Premier Nikita Khrushchev then decided to put short-range nuclear weapons in Cuba. This move allowed the Soviets to double their potential in warfare and made it tougher for the United States to have an advantage in war. With Fidel Castro looking for a way to defend its self against the United States, it was an easy fit to have the Soviets come in. On October 15, 1962, it was shown on reconnaissance photos that the missiles had been put into place. President John F. Kennedy then put together a group called EXCOMM. The group was comprised of twelve a dvisors that were sent to handle the crisis. The next seven days were spent trying to decide what to do with this group and the higher up officials in the government. The group then decided to put a naval quarantine around Cuba. The quarantine was to prevent any more weapons of mass destruction from entering the country. Kennedy then made a public address and said that any attack from Cuba would be a direct attack on the United States by the Soviet Union. Kennedy added that the United States was against any new arrivals of weapons into Cuba. The Soviets had forty-two medium or MRBM missiles, 24 intermediate or IRBM missiles, and twenty-two thousand soldiers in Cuba when the Central Intelligence Agency was able to discover them. While the main reason for the missiles was to even the playing field with the United States, many believe the Soviets had other motives for them. Some of these include cold war politics, credibility in the world, and bargaining barte...

20 Classic Novels You Can Read in One Sitting

20 Classic Novels You Can Read in One Sitting 20 Classic Novels You Can Read in One Sitting 20 Classic Novels You Can Read in One Sitting By Mark Nichol You know that in order to become a better writer, you need to become a better reader and so polishing off some classic novels is in your future. But who has the time? You do. Nobody’s admonishing you to get your book report in within two weeks. But if you still feel pinched between the hour hand and the minute hand, ease into great English literature with these short novels (most have fewer than 200 pages): 1. A Christmas Carol, by Charles Dickens Spectral visitors take miserly businessman Ebenezer Scrooge on a tour of the past, present, and future to prompt his reevaluation of the wisdom of his skinflint ways in this Victorian fantasy that helped usher in the nostalgia-drenched Christmas tradition. To this day, innumerable stage adaptations knock elbows with ballet productions of The Nutracker Suite and singing of Handel’s Messiah. Dickens’s Hard Times is another relatively quick read. 2. Adventures of Huckleberry Finn, by Mark Twain The intrepid young hero, a half-feral but good-hearted boy, flees the deadly embrace of civilization, takes up with a freed slave and a couple of con men, and, with the assistance of one Samuel Langhorne Clemens, makes a library’s worth of observations about the human condition in one thin volume a triumphant survivor of censorship and political correctness. (The n-word pervades it quick, hide the children’s eyes and make reality go away!) See also The Adventures of Tom Sawyer, which this book is a sequel to, and Pudd’nhead Wilson. 3. Alice’s Adventures in Wonderland, by Lewis Carroll A young girl wanders into the woods and falls down a rabbit hole into a disconcertingly absurd hidden world in Oxford mathematician Charles Lutwidge Dodgson’s satirical romp, laced with contemporary caricatures and poking at problems of mathematical logic. Like many great works of art, it was a critical failure but a popular success and, in the long term, the critics have come around. See also the sequel Through the Looking-Glass. 4. Animal Farm, by George Orwell A modern fable by the author of Nineteen Eighty-Four relates what happens when communism comes to Manor Farm: â€Å"All animals are created equal, but some are more equal than others.† Orwell (birth name Eric Blair), a proponent of democratic socialism by definition, the antithesis of Stalinism wrote the story in response to his disillusioning experiences during the Spanish Civil War, when totalitarianism cast a shadow over socialist ideals. British publishers concerned about the manuscript’s frank condemnation of the United Kingdom’s World War II ally the Soviet Union rejected it, but you can’t suppress the truth down for long. 5. Around the World in Eighty Days, by Jules Verne Fastidious Victorian gentleman Phileas Fogg makes a foolhardy wager at his club: He will circumnavigate the planet in eighty days. With resourceful French valet Passepartout by his side and a Scotland Yard detective who mistakes him for a fugitive from justice on his heels, he sets out with his fortune, his freedom, and, most importantly, his honor on the line. These and other novels by Verne have, from the beginning, fired the imaginations of readers from all over the world, though poor early English translations led to them being long mischaracterized as juvenile pulp fiction. 6. Brave New World, by Aldous Huxley After an introduction to a horrifyingly regimented future â€Å"utopia,† readers meet John, a young man who has grown up in an isolated, unenlightened community before being brought back to civilization, which, shall we say, does not match his expectations. Huxley’s novel, one of the most celebrated in twentieth-century literature and also impressively high on the lists of books targeted for censorship depicts a future in which hedonism, not repression, is the greatest threat to humanity. 7. Candide, by Voltaire Everybody’s favorite scathingly funny French philosopher introduces a young man raised in indoctrinated, isolated innocence who is repeatedly blindsided by reality when he becomes a citizen of the world. Anticipating the antipathy with which secular and religious authorities would condemn his work, Voltaire published it under a pseudonym, but everybody knew who had done the deed. Candide was widely banned, even in the United States into the twentieth century high praise, indeed. 8. Cannery Row, by John Steinbeck A run-down street in seaside Monterey, California, is as colorful a character as any of the people who populate it in this sweet Depression-era story about a community of the world’s cast-offs. This semiautobiographical novel, a warm wash of nostalgia, also serves as a requiem for a lost world the author could never find again. Steinbeck often kept it short and bittersweet: Look also for The Moon Is Down, Of Mice and Men, The Pearl, The Red Pony, and Tortilla Flat. 9. The Catcher in the Rye, by J. D. Salinger Reading this mid-20th-century anthem of adolescent angst remains a rite of passage for high school literature students, who get a thrill out of reading one of the most frequently banned books of all time. The narrator’s sour sensibilities and his frank assessment of the world’s crapitude captivate many young readers, although the author (who exacerbated the allure of the book through his notorious reclusiveness) intended the book for an adult audience. Salinger’s other works include novellas and short stories, including Franny and Zooey, Nine Stories, and the twofer Raise High the Roofbeam Carpenters and Seymour: An Introduction. 10. Ethan Frome, by Edith Wharton This flashback novel immerses the reader in the tragedy of a romantic triangle, as the title character agonizes over his affection for his sickly wife’s cousin, who has come to live with them and help around the house. Warning: Things don’t end well. The critical reception to Wharton’s work was mixed, but those who praised it recognized it as a compelling morality tale (though based on a real incident and thought to allude to the author’s own unhappy marriage). 11. Fahrenheit 451, by Ray Bradbury In a dystopian future where firefighters ignite inflammatory books (that is, all of them) rather than suppress conflagrations, one member of the book-burning brigade, increasingly alienated in his decadent society, is lured to the light side. Bradbury initially denied that the theme of the story is censorship, fingering the boob tube for libracide instead, but he later graciously realized he could have it both ways. 12. Frankenstein, by Mary Shelley A scientist conceives the idea of creating a man constructed from body parts and bringing him to life but is disgusted by his creation, which, devastated by the scientist’s and others’ rejection as it struggles to learn what it means to be human, exacts vengeance. The novel, written by the daughter of philosophers who began working on it when she was still in her teens, initially received mixed reviews, but its stature has steadily grown, aided by its wealth of classical allusions and Enlightenment inspirations, not to mention its profound psychological resonance. 13. The Great Gatsby, by F. Scott Fitzgerald A young man gets caught up in the world of wealth during the Roaring Twenties, especially that revolving around the enigmatic millionaire Jay Gatsby, but he discovers how superficial and hollow the American dream is after observing the petty passions of the rich. Fitzgerald’s novel was well received but did not fare as well as his earlier works, and when he died in relative obscurity years later, he believed himself a failure. During and after World War II, however, The Great Gatsby experienced a resurgence, and it is now accounted one of the great American novels. 14. Heart of Darkness, Joseph Conrad A riverboat captain in the Belgian Congo, looking forward to meeting Kurtz, the manager of an isolated upriver colonial station, is devastated when the man he meets turns out to be quite different from the imagined ideal. Conrad’s story, overshadowed by Francis Ford Coppola’s loose film adaptation, the antiwar epic Apocalypse Now, should be read on its own merits. Though much praised for its psychological insight, is also considered one of the most potent criticisms of colonialism in literature. 15. Night, by Elie Wiesel The author’s harrowing account of his early adolescence spent in Nazi concentration camps during which his father, with whom he was incarcerated, gradually becomes helpless, and young Elie rejects God and humanity is full of raw, stark power. Its critical reception was complicated by various factors: It is a memoir that contains a great deal of fiction, and it was published in quite different forms in Yiddish, then a pared-down French translation, from which a further abridged English version was derived. But that form at least is widely acknowledged as great art. 16. The Picture of Dorian Gray, by Oscar Wilde A beautiful young hedonist sells his soul for the price of agelessness, while a portrait of him painted by an admirer marks his physical dissipation. Wilde’s first novel was attacked for its homoeroticism and the scandalously frank depiction of debauchery but was received more favorably when the author toned down the former. Rich with allusions to, among other works, Faust, The Picture of Dorian Gray stands on its own as a tragic morality tale. 17. The Red Badge of Courage, by Stephen Crane A young Civil War soldier overcomes his initial cowardice, but, despite the fact that he acts heroically in a later battle, his humanity is diminished. Crane, who finished the novel when he was only twenty-four (he would die just five years later after a series of debilitating lung hemorrhages), was celebrated for its authentic detail about the conduct of war, though he had never experienced it himself. It was also hailed as a triumph of both naturalism and impressionism, as it realistically portrays the ordeal of battle while achieving allegorical stature. 18. The Sorrows of Young Werther, by Johann Wolfgang von Goethe Written primarily in the form of a series of letters, this semiautobiographical story relates the tragedy of a young man who falls in love with a woman already betrothed to another. Although it made Goethe’s reputation at a young age, it also precipitated â€Å"Werther Fever,† prompting a fad of overwrought young people lamenting the vicissitudes of unrequited love, and Goethe later disavowed it and decried the Romantic literary movement it epitomized. 19. The Stranger, by Albert Camus This existentialist classic chronicles the nihilistic life of an apathetic man who aimlessly commits murder and, once incarcerated, renounces humanity, which he has passively estranged himself from. Camus’s portrait of a man without a soul was a manifesto of his belief that life is bereft of meaning, and that the efforts of humans to find meaning are futile. 20. Wuthering Heights, by Emily Bronte This complex melodrama about the compounded consequences of acting on selfish and vengeful motives has been overshadowed by Hollywood’s treatment of the thwarted love between a young woman named Catherine and her untamed foster brother, Heathcliff. But the story boasts an unflinching honesty about its deeply flawed protagonists, and though critical response to its publication was mixed, it has lived on as an expression of star-crossed ill fortune. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Fiction Writing category, check our popular posts, or choose a related post below:30 Synonyms for â€Å"Meeting†5 Lessons for Mixing Past and Present TensePersonification vs. Anthropomorphism

The Joy Luck Club versus Moveable Feast Essay Example | Topics and Well Written Essays - 500 words - 2

The Joy Luck Club versus Moveable Feast - Essay Example Significant cultural similarities and differences emerge in the two texts, especially with regards to interactions in the family, friendships, and in marriage. Cultural differences and similarities between the French culture, which is presented in Ernest Hemingway’s A Moveable Feast, and the American culture, which is presented in Amy Tan’s The Joy Luck Club, have a great influence on social relationships, especially in families, friendships, and marriages. In Amy Tan’s The Joy Luck Club, the writer highlights some of the conflicts that ensue between Chinese immigrant mothers and their American-raised daughters, thus pointing to the cultural gap between the mothers and their daughters. A Moveable Feast narrates everything from the weather and Boulevards to places such as cafes in Paris, and people; it is an intricate tale of love and loss, and the passing of time in Paris. The main similarity between the American culture and the French culture as portrayed in The Joy Luck Club and A Moveable Feast is that both the Americans and the French place value on autonomy and personal happiness. The novels reveal a lot of instances where the characters are closely engaged in fun and merry-making, experiences, which are not only gratifying, but also memorable due to their extrinsic nature; individuals in both cultures enjoy the freedom of will and choice, and there are no restrictions to live whatsoever. Personal happiness and freedoms are cultural ideals that are highly valued in both the French culture and the American culture, and friendships, family, and marriages in those cultures are strongly embedded in these notions. Nonetheless, stark differences between the American culture and the French culture are also revealed in the two novels; for instance, whereas the French culture as presented in A Moveable Feast reveals high tolerance on loose morals and manners of others, the American culture is very strict on morality.

English essay for Junior College Example | Topics and Well Written Essays - 750 words

English for Junior College - Essay Example When it came to my parents, the older I became, the more they were fading from me, until all I could see were the last few moments spent with them by the river. The rest blended together like the ingredients in a too-long-simmered stew: reveries and dreams, wishes, fantasies. Is that what it would also come to with Sebastian?" (Danticat 245). The author uses dreams to as symbolic in the novel to develop themes such as identity. In most of her dreams and thoughts, Amabelle contemplates the tragedies and traumatic experiences in her past life. Since her life was a nightmare, Amabelle uses her dreams for comfort. On page 310, she says, â€Å"I looked to my dreams for softness, for a gentler embrace, for relief from the fear of mudslides and blood bubbling out of the riverbed, where it is said that the dead add their tears to the river flow.† Therefore, it is only through sleep that she can escape the reality that her life is a nightmare. Danticat uses dreams to remember the past and also to expand on the characters. It is clear from the novel that characters who dream to escape from their realities only end up facing their past particularly in their dreams. Amabelle and Sebastian are examples of such characters. Amabelle mostly dreams of the death of her parents while Sebastian dreams of the death of his father in a hurricane. In her dreams Amabelle recounts her parents deaths, â€Å" I thought that if I relived the moment often enough, the answer would become clear, that they had wanted either for us all to die together or for me to go on living, even if by myself." (Danticat 309). The characters are escaping reality by finding comfort in their dreams. Despite the fact that the characters are still revisiting their dreams, they are trying to move on as people. Moving on allows the characters to grow and develop. Amabelle and Sebastian open to each through dreams. The two use dreams to share their experiences and problems.

Plan I For Paradise Essay Example for Free

Plan I For Paradise Essay As we expand our business in Kava, we have to bear in mind that the major obstacle to business in this piece of paradise in the South Pacific is the number of disasters that take place on it. We may lose our business one fine day to a tsunami if nothing else. All the same, our new plan to expand our business in Kava is necessary, seeing that we could be of tremendous assistance to the government of Kava apart from the significant number of people who reside here – all of whom are expecting perfection in this tiny patch of paradise, which is the reason why they do not leave it for good despite the threats faced by Kava. Although there are various models provided by textbooks to understand and measure organizational effectiveness, the basic meaning of organizational effectiveness remains unchanged: It is for the organization to be doing everything that it knows how to do, and to be doing it well. The organization knows how to manage its employees, and to manufacture the products or provide the services that it originally set out to manufacture or provide. However, in order to be effective in its operations, the organization should be managing its employees well, and manufacturing good quality products or providing high quality services to its customers. What is more, in the organizational environment of today, the organization that is effective in its operations must be effectively using information technology. This is, in fact, one of the requirements of organizational effectiveness in our time (Helms). Besides, this is an essential element of clearing the mess for an ‘organization’ to come into existence. With the above definition of organizational effectiveness in view, we shall make the most technologically advanced shopping mall in the center of Kava. Given that our business culture could serve as a model for the rest of the businesses on this land, our organizational culture, which will be the personality of our company, would not only accommodate the latest advances in technology in all respects, but also an emphasis on ethics (McNamara, 1997). We will be supporting the economy of Kava by hiring a great number of people to work on our premises. In our organizational culture, we will value diversity, seeing that it is a highly effective strategy (Whitfield and Landeros, 2006). Diversity in the workplace is expected to facilitate the exchange of new ideas, making the organization more creative in its thinking; improve the problem solving ability of the organization through the invitation of diverse ideas; and establish a respectful as well as tolerant and accepting work environment (Reichenberg, 2001). The workplace that values diversity among its employees would have an organizational culture that stakeholders around the world would admire and respect. An organization that does not value diversity in the workplace, however, will reflect the negative attitude and discrimination toward diverse groups also in its organizational culture. More importantly, the workplace that reflects prejudice and discrimination in its organizational culture would not be able to convince its stakeholders of allowing it to remain in the marketplace, seeing as it is impossible to satisfy the needs of those that the organization despises. Organizational health programs, too, are essential for the survival of companies. Undoubtedly, a healthy workforce would work wonders for any business by reducing absenteeism and turnover, and increasing employee motivation, productivity and revenues. Lowe (2004) writes that hundreds of studies have already documented the direct as well as indirect advantages of â€Å"healthy work environments† to employees in addition to their organizations (p. 7). Indeed, healthy workplaces as well as jobs contribute to the well-being of employees. These benefits may be realized by the whole organization through lower absenteeism, lower turnover, higher job satisfaction, improved performance on the job, lower rates of accident, in addition to â€Å"reduced health benefit and worker compensation costs (Lowe, p. 7). † Moreover, research has revealed that the largest gains in productivity may be realized by the organization that changes the entire work environment to make it healthier for all employees (Lowe). Hence, we will treat the residents of Kava that work with us with utmost respect by not only offering them good salaries, but also by focusing on their health and safety on our premises. Research has revealed that the United States has occupational injury and illness rates that rival those of AIDS, Alzheimer’s Disease, and various kinds of cancers (â€Å"Dying for the Job,† 2002). We will undo the wrongs of the organizational processes in our homeland by making our business environment as safe and healthy as possible. The impact of this aspect of our organizational culture is expected to be great. As a matter of fact, the impact will be experienced even in the United States where businesses might cite our own organization as an example in health and safety management. Because of threats of terrorism, we will employ the most technologically advanced security system in our new shopping mall in the center of paradise. In addition, the environment that we create would reveal itself to be so healthy and safe that all consumers and employees would be able to virtually forget about the disasters in Kava while they remain on our premises. It is necessary to provide such a safe haven for the people of paradise. In point of fact, creating such an environment would yield long term benefits for our company. What is more, by interacting with our customers with their best interests in our view, our company would additionally be able to strengthen its relationships within the community. Finally, it must be clarified that all of our business transactions related to the new business venture would be fair and square. There shall be no dishonesty in any aspect of our business, and all instances of fraud as well as business misunderstandings will be treated with a sense of urgency and justice. By developing a strong and effective organizational culture that incorporates the values outlined above, we would not only be able to nurture our human resources in order to effectively utilize them, but we would also be serving as an exemplar for the rest of the businesses in the community. With good business practices, our company is definitely expected to function in the community for a long time. In order not to lose our focus on ‘best practices,’ as the business community nowadays refers to good business practices, we shall make the following definition of total quality management a part of our mission statement: â€Å"[E]verything in our company has to be done the best that is humanly possible. Theres no room for `good enough (Nelton, 1993). ’ Even in the event of a major disaster, the example we set shall remain as a model for others to follow for a long time to come.

I am Not Bi-Racial, I am a Human Being Essay -- Sociology Racism Preju

I am Not Bi-Racial, I am a Human Being At the end of my first semester at the University, I had the experience of filling out forms to rate the professor of each course that I was enrolled in at the time. Each standard evaluation given by the University was alike in almost all respects. I have been taking standardized tests as early as second grade, and it seemed quite familiar to fill in the informational circles with a number two pencil. The informational circles were nothing new to me: full name, sex, social security number, and race, yet each time I reach the section of race, I am unable to come up with a good solution to a problem that exists. Biologically, I am half African-American and half Caucasian. My appearance tells me that I should choose one answer and my life experience tells me that I should choose another answer to the race question. This usually puts me in the category of "other." I don’t want to be known as "other." I don’t want to be known as black or white or pink or blue or green, for t hat matter. I want to be known as Karin Brown, a human being without classification. In her essay, "Fifty Years in America: Through Back Doors," Elena Caceres uses the idea of "Americanness"(90) as a philosophical aspect of one’s life; one that will fulfill dreams and promises if perfected. It appears that the "Americanness" that each person experiences varies on many levels. In Caceres’ case, it began as something to be thought of in highest respects, but the feelings that people go through regarding acceptance can extend to extreme positions. How can a country founded on the ideas of freedom and individuality promote acceptance to all degrees and at the same time make classification a normal part of everyday life, as... ...She looked over the informational section and started laughing. I asked her what was funny, and she read me the options that were available to check for race. She was chuckling at the last option as she said enthusiastically, "Other. I wonder who would have to check that." That statement enlightened me to two very important aspects of my life. First, it allowed me to grasp the idea that standard classifications of "Americanness" aren’t always appropriate. Secondly, it pleased me to know and understand that the people in my everyday life look beyond the color of my skin and see Karin Brown, because in the midst of her chuckling, my classmate had forgotten that I was the "other."       Works Cited Caceres, Elena. "Fifty Years in America: Through Back Doors." MultiAmerica: Essays on    Cultural Wars and Cultural Peace. Ed. Ishmael Reed. Penguin Books(US), 1997.

Ferguson Foundry Limited

————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited ————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited CASE ANALYSIS: FERGUSON FOUNDRY LIMITED (FFL) EXECUTIVE SUMMARY Introduction After reviewing the financial statements for the fiscal year ended May 31, 2010, Mark Ferguson, President of Ferguson Foundry Limited’s (FFL), was disappointed with the results. Operating Income was $367,600 below expectation, despite having sold 2,000 wood stove units greater than budgeted. To determine which areas FFL’s actual performance was better or worse than expected, a variance analysis will be conducted.However, it is important to note that variance analysis alone can only emphasize areas that need improvement, and not determine the reason for these discrepancies. A further investigation is warranted once determining the issues outlined through variance analysis. Analysis – Qualitative and Quantitative There are many areas within FFL’s production which have been proven to be unfavourable, and where immediate improvement is necessary. Of particular concern is the variable overhead, where an unfavorable variance of $180,600 was discovered (Appendix F).Within this variance, the variable overhead costs, both manufacturing and non-manufacturing of the Deluxe model are what seem to be causing inefficiencies. The Deluxe model accounts for $157,200 of the $180,600U mentioned above. Other Key Areas of Concern Outlined Through Variance Analysis: * Appendix I: Although the selling price of the basic model increased by $25, a $100 reduction in the selling price of the Deluxe model counterbalanced this increase, and negatively affected income. Appendix E: The difference between the budgeted and actual sales mix had an adverse effect on revenues. The Deluxe model had a greater CM/unit of 210, and was budgeted at 55% of the sales mix, however, it only ended up accounting for 40% of the actual sales mix. * Appendix H: The market share of FFL resulted in being less than expected (10% to 9%), in a market which was larger than expected/budgeted (133,333 to 100,000 uni ts). Recommendation and Implementation We recommend a proper rectification of the issues with regards to FFL’s unfavourable variances.Firstly, is it of utmost importance to have all the necessary components of management (i. e. supervisors, directors, and managers) on the job and ready to manage. Once FFL has the personnel to solve these significant issues, the following must be corrected, in order: Direct labor inefficiencies and high overhead costs, most importantly. Then, they can â€Å"fine tune† and solve higher than usual selling and administrative expenses and high fixed overhead costs. Further instructions with regards to solving these issues are outlined in Appendix K.However, if FFL is not capable of reorganising the company by itself, external help is necessary to implement specific changes that will improve FFL’s bottom line. REFERENCES Bhimani, Alnoor et al. Management and Cost Accounting. Pearson Education Limited, 2012. Print. APPENDIX A DIRECT MA TERIAL VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX B DIRECT MATERIAL VARIANCES CONTINUED *540,000 + 912,000 = 1,452,000 *315,000 + 1,045,000 = 1,360,000 Note: F = Favorable and U = Unfavorable APPENDIX C DIRECT LABOR VARIANCESNote: F = Favorable and U = Unfavorable APPENDIX D DIRECT LABOR VARIANCES CONTINUED Note: F = Favorable and U = Unfavorable APPENDIX E SALES VARIANCES 7200/12000 = 0. 6 4500/10000 = 0. 45 Note: F = Favorable and U = Unfavorable APPENDIX F VARIABLE OVERHEAD VARIANCE *Variable Selling & Administrative Expenses are labeled as Non-Manufacturing in this table. Total Variable Overhead for Basic and Deluxe = 27,000U + 18,000F = 9,000U Note: F = Favorable and U = Unfavorable APPENDIX G FIXED OVERHEAD VARIANCE *750,000 ? 115,000 = 6. 217 Note: F = Favorable and U = Unfavorable APPENDIX H MARKET VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX I VARIANCE OVERVIEW Note: F = Favorable and U = Unfavorable Note: F = Favorable and U = Unfavorable APPE NDIX J ANALYSIS OF THE UNFAVORABLE VARIANCES Note: F = Favorable and U = Unfavorable Note: $421,300 represents the sum of all unfavorable variances that have brought down the company’s annual earnings. Note: F = Favorable and U = Unfavorable APPENDIX K RECOMMENDATIONS: REDUCING THE TOTAL UNFAVOURABLE VARIANCE

Cross Cultural Psychology Essay

Cross cultural psychology is a sub-discipline within the wide psychology discipline that is concerned with the cultural factors that affects the behavior of human beings. Cross cultural psychology looks at the behavior of humans and its relationship with the mental processes. The behaviors are studies in the context of the cultural conditions taking into consideration the variations in the cultural influences. Since the early 1970s when the International Association of Cross-Cultural Psychology was founded, the field of study has continuously grown. Numerous researches have been carried out since then as the number of scholars in the field increase. Most of the research in this field has concentrated on how behaviors of individuals vary depending on their cultural background. The research has been prompted by the large variation on individual behaviors around the world with people from the same culture exhibiting a characteristic behavior (Berry, et al, 1992). Cross cultural psychology is quite different from other fields of psychology. Almost all other fields of psychology looks at the how the behaviors of the individual are influenced by their parent, their peers and generally people around them. However, they do not take into consideration the powerful effect of culture on the behaviors of people. While looking at the behaviors of different people, cross cultural psychology takes into account this powerful influence of culture. Some of the most important topics covered in the cross cultural psychology include child rearing, personality and language development (Ho & Wo, 2001). Culture and cross culture psychology Cross cultural psychology is closely related to culture psychology. Cultural psychology is a branch of psychology that is based on the assumption that the culture and mind of an individual cannot be separated. It looks at how the cultures and social practices in a certain society influence the psyche of individuals. It is therefore mainly concerned with the impacts of the traditions and cultures of the society on the mind of individuals resulting into unity of humankind (Shore, 1996). However, the two branches of psychology are very distinct though they are closely related. This is because the cross cultural psychology is mainly used in psychology as a measure of how the psychological processes in individuals are universal in a certain cultural setting rather than testing the influence of the culture and traditions on the psychological processes. Therefore, cross cultural psychology will seek to explain why stages of human development may be universal when different cultures are considered while cultural psychology focus on the influence of culture and traditions on the cognitive development of individuals (Heine, et al, 2002). In the past few years, there has been some collision between cultural and cross cultural psychologists. This has been as a result of recent studies that indicate the differences in attentions, cognition, perception and self when Americans and Asians are considered. The cultural psychologists have been criticized as a result of these research and accused of cultural stereotyping. They have responded to these accusations blaming the criticism on the increased emphasis of psychologists on cross cultural studies. The cultural psychologists have defended their finding since their research is based on ethnographic and tangible evidence while the cross cultural findings are based on laboratory findings (Masuda & Nisbett, 2001). Critical thinking in Cross Culture Psychology Cross cultural psychology research has indicated that people from Western Europe and North American culture think more critically when compared to people from Asia. Individuals from Asian cultures have been found to be faced with difficulties in the development of informed opinion or argument. They have limited ability to judge an argument or arrive to conclusions by integrating the information available and reject or accept the argument. Cross cultural psychology research has played an important role in the explanation of these variations in individuals from different cultures (Shiraev & Levy, 2006). Cultures have different ideal qualities that are considered desirable which are the main sources of variation in the level of critical thinking. For example, obedience and religious standards are considered the ideal qualities in the Asia societies. On the other hand, independence of thought and the ability to develop one owns opinions on different issues are considered to be undesirable in the society. Cross culture psychologists have suggested this to be one of the reasons why the Asians have difficulties in critical thinking (Shiraev & Levy, 2006). Methodologies in cross culture research Despite cross cultural psychology playing an important role in the explanation of the cultural aspects that affects the behaviors of individuals; it has experienced several methodology and theoretical challenges. This has been as a result of misunderstanding of the relationship between the cultural issues in the society and psychology. This misunderstanding has obscured the relationship between psychology and biological and cultural aspects of the individual. Other challenges are related measurements and definitions of cultural aspects that effect individuals and errors on data analysis and interpretation (Ratner, 2003). There is no doubt that methodology is an important aspect of cross cultural psychology. Cross cultural psychology is mainly based on positivistic methodologies. On the other hand, cultural psychology mainly focuses on humanistic methodologies which are based on the classical hermeneutic psychology. Positivistic methodologies have resulted in research on the relationship between culture and psychology being in line with basic principles of analysis. However, measurement and analysis based on positivistic methodologies principles in many cases obscure the cultural and traditions features and origin of behaviors and psychological aspects of an individual (Ratner, 2003). Cross cultural psychologists are for the argument that if the conclusions drawn from the research has to be accurate and reliable, the methodologies used which includes the materials used as well as the conditions should have the ability to stimulate the social environment of the people. However, many researchers in this field of psychology in many cases use artificial materials in spite of the caution. The reason why psychologists use these materials is because of the ease at which they can be controlled or calibrated. However, if positivist methodologies have to be effective, the measurement and analysis of the data stimuli must be as simple as possible, easy to manipulate, not vague and quantifiable. This is because it is possible to obtain more straightforward and quantitative responses. It has been found that artificial test materials and conditions though unfamiliar fit better when compared to natural circumstances and are thus preferred by many cross cultural psychologists (Ratner, 2003). Conclusion Cross cultural psychology is an important branch of psychology. It seeks to explain the relationship between the culture and traditions of the people and the behaviors of the individuals. This field of psychology has received a lot of attention in the last three decades due to criticisms against cultural psychology. Reference Berry, J. W. , Poortinga, Y. H. , Segall, M. H. , & Dasen, P. R. (1992). Cross-cultural psychology: Research and applications. Cambridge: Cambridge University Press. Heine, S. J. , Lehman, D. R. , Peng, K. , & Greenholtz, J. (2002). â€Å"What’s wrong with cross-cultural comparisons of subjective Likert scales: The reference-group problem. † Journal of Personality and Social Psychology, 82, pp 903-918. Ho, D. Y. F. , & Wu, M. (2001). â€Å"Introduction to cross-cultural psychology. † In L. L. Adler & U. P. Gielen (Eds. ), Cross-cultural topics in psychology, pp. 3-13. Westport, CT: Praeger. Masuda, T. , & Nisbett, R. A. (2001). â€Å"Attending holistically versus analytically: Comparing the context sensitivity of Japanese and Americans. † Journal of Personality and Social Psychology, 81(5), 922–934. Ratner, C. (2003)†Theoretical and Methodological Problems in Cross-Cultural Psychology. † Journal for the Theory of Social Behavior 33, pp. 67-94. Shiraev, E. & Levy, D. (2006). Cross- Cultural Psychology: Critical Thinking and Contemporary Applications, ISBN: 0205474322; Allyn & Bacon Shore, B. (1996). Culture in mind: Cognition, culture and the problem of meaning. New York: Oxford University Press

Airbus Overview essays

Airbus Overview essays Setting the standards This philosophy is used by everyone at Airbus since 1967 and continues to hold true to this day. By Setting the standards they mean anticipating the market, offering innovation and greater value, focusing on passenger comfort and creating a true family of aircraft. Airbus, the first truly European company, is one of only two aircraft manufacturers in the market for large commercial airliners. The central office for Airbus is located in Toulouse, France; just being in Europe creates a large advantage in the airline industry. European aircraft builders have a proven track record of innovation, being the first to produce a jetliner, the first turbojet engine, and the first successful supersonic airliner. Because of the size of all of the U.S. companies there was no manufacture in Europe that had the resources to compete alone, so European aircraft manufactures had to co-operate to compete. By overcoming national divides, sharing development costs, collaborating in the interests of a greater market share, and even agreeing on a common set of measurements and a common language, Airbus changed its face and now became a big player in the market. The pioneers who started Airbus had an image of what the airline industry would become and what it was lacking at the time. What the industry was lacking at the time was an aircraft that had the ability to carry 220 to 300 passengers in comfort. Then in 1969 they came out with the program for the A300 it held 226 passengers was the first twin aisle, twin-engine jetliner that provided passengers with a real wide-body comfort and allowed operators the flexibility of seating passengers in three classes. It also had the LD 3 containers side by side in the underfloor cargo compartment witch became industry standard. The airlines had been wanting this for quite some time but no manufacturer could supply it. Looking at thin...

Quotes From Lolita by Vladimir Nabokov

Quotes From 'Lolita' by Vladimir Nabokov Lolita, a controversial novel by Russian author  Vladimir Nabokov, was first published in 1955. The work centers around Humbert Humbert, a pedophile. Despite its controversial subject, Modern Library called Lolita one of the best novels of the 20th century.  Elizabeth Janeway, reviewing the book for The New York Times in 1958,  called it  one of the funniest and one of the saddest books shed ever read. The quotes below illustrate Janeways point. Illicit Desire Over the years, many critics have praised the beauty of the language in the novel, while voicing distress over the monstrous subject matter. The book, according to NPR, offers a depiction of love that is as patently original as it is brutally shocking.   Lolita, light of my life, fire of my loins. My sin, my soul. Lo-lee-ta: the tip of the tongue taking a trip of three steps down the palate to tap, at three, on the teeth. Lo. Lee. Ta. She was Lo, plain Lo, in the morning, standing four feet ten in one sock. She was Lola in slacks. She was Dolly at school. She was Dolores on the dotted line. But in my arms, she was always Lolita. - Part One,  Chapter 1There, on the soft sand, a few feet away from our elders, we would sprawl all morning, in a petrified paroxysm of desire, and take advantage of every blessed quirk in space and time to touch each other: her hand, half-hidden in the sand, would creep toward me, its slender brown fingers sleepwalking nearer and nearer; then, her opalescent knee would start on a long cautious journey; sometimes a chance rampart built by younger children granted us sufficient concealment to graze each others salty lips; these incomplete contacts drove our healthy and inexperienced young bodies to such a st ate of exasperation that not even the cold blue water, under which we still clawed at each other, could bring relief. - Part One,  Chapter 3 When I try to analyze my own cravings, motives, actions and so forth, I surrender to a sort of retrospective imagination which feeds the analytic faculty with boundless alternatives and which causes each visualized route to fork and re-fork without end in the maddeningly complex prospect of my past. - Part One,  Chapter 4 Imagery Nabokov revered words and believed that the proper language could elevate any material to the level of art, according to SparkNotes. In Lolita, language effectively triumphs over shocking content and gives it shades of beauty that perhaps it does not deserve. The following quotes show how Nabokovs character, Humbert, essentially, seduces the reader as easily as he seduces Lolita. Through the darkness and the tender trees, we could see the arabesques of lighted windows which, touched up by the colored inks of sensitive memory, appear to me now like playing cards-presumably because a bridge game was keeping the enemy busy. She trembled and twitched as I kissed the corner of her parted lips and the hot lobe of her ear. A cluster of stars palely glowed above us, between the silhouettes of long thin leaves; that vibrant sky seemed as naked as she was under her light frock. I saw her face in the sky, strangely distinct as if it emitted a faint radiance of its own. Her legs, her lovely live legs, were not too close together, and when my hand located what it sought, a dreamy and eerie expression, half pleasure, half-pain, came over those childish features. - Part One,  Chapter 4All at once we were madly, clumsily, shamelessly, agonizingly in love with each other; hopelessly, I should add, because that frenzy of mutual possession might have been assuaged only by our actually imbibing and assimilating every particle of each others soul and flesh. - Part One,  Chapter 4 Now I wish to introduce the following idea. Between the age limits of nine and fourteen there occur maidens who, to certain bewitched travelers, twice or many times older than they, reveal their true nature which is not human, but nymphic (that is, demoniac); and these chosen creatures I propose to designate as nymphets. - Part One,  Chapter 5Oh Lolita, you are my girl, as Vee was Poe’s and Bea Dante’s, and what little girl would not like to whirl in a circular skirt and scanties? - Part One, Chapter 25 Obsession Obsession eventually consumes Humbert, who at times seems disgusted at himself. But, the reader is also made to feel unclean for being drawn so completely into the story of Lolita. Lolita, when she chose, could be a most exasperating brat. I was not really quite prepared for her fits of disorganized boredom, intense and vehement griping, her sprawling, droopy, dopey-eyed style, and what is called goofing off a kind of diffused clowning which she thought was tough in a boyish hoodlum way. Mentally, I found her to be a disgustingly conventional little girl. Sweet hot jazz, square dancing, gooey fudge sundaes, musicals, movie magazines and so forth these were the obvious items in her list of beloved things. The Lord knows how many nickels I fed to the gorgeous music boxes that came with every meal we had! - Part Two, Chapter 1I seldom if ever dreamed of Lolita as I remembered her as I saw her constantly and obsessively in my conscious mind during my daymares and insomnias. - Part Two, Chapter 2My heart was a hysterical unreliable organ. - Part Two, Chapter 25It was  love at first sight, at last sight, at ever and ever sight. - Part Two, Chapter 29I am thinkin g of aurochs and angels, the secret of durable pigments, prophetic sonnets, the refuge of art. And this is the only immortality you and I may share, my Lolita. -  Part Two, Chapter 36

Alibaba Group in the Marketplace of China Case Study

Alibaba Group in the Marketplace of China - Case Study Example The case describes the corporate strategy of Alibaba Group, one of the leading e-commerce international organizations. The company was started in the year 1999, and since then it had grown rapidly and grasped the e-commerce market through their business approaches. Despite the financial turmoil in a global business environment, Alibaba Group had placed itself strongly in the market and beset the difficulties to progress further. The aggressive growth strategy had helped the organization to achieve the competitive advantage. The company started providing basic facilities to its users and increased its customer base. Problem Statement The creation of corporate advantage at Alibaba Group has been discussed in this segment. It also deals with the fact that if the corporate advantage thus created is sustainable. Alternative Solutions and Approaches to the Problem The main strategy which provides Alibaba Group with corporate advantage is its series of growth movements. Alibaba Group had ex panded its market reach rapidly with the introduction of Taobao in the year 2003, which is an internet shopping platform. Jack Ma understood the prospects in the e-commerce sector and accordingly had taken possible steps to achieve higher market share. The keyword bidding was becoming beneficial in China, therefore, Taobao launched â€Å"Zhi Tong Che† service in the year 2008 which provides people to bid for keywords in exchange of special advertisement status. As trust is one of the vital factors for performing business in China, Taobao had introduced â€Å"Alipay† service in the year 2004. Through this service, the company successfully eliminated the settlement risk of payment which had assisted to generate faith among sellers and customers. In the year 2005, Alibaba Group had acquired â€Å"China Yahoo!† in order to strengthen its market presence. This strategy lets Alibaba Group integrate and join resources for development. The other strategy of Alibaba Grou p included investing in the international market to attract more customers. In the year 2006, the company had invested in â€Å"Koubei.com†. Besides, the company has also started the joint business with â€Å"Softbank Corporation† in Japan.

Describe some important features of the retail sector and provide some Essay

Describe some important features of the retail sector and provide some real world examples - Essay Example Conversely, small stores still survive in the retail business as a result of retaining customer base regardless of stiff competition from large or super stores (Scarborough, 2012). In a turn of events, most departmental stores worldwide seems to wane and this has forced such departmental stores to reposition themselves in the market (Lincoln & Lars, 2007). For instance, there are departmental stores that are now shifting to apparel stores from supplying consumers with general merchandise. In order to attract customers, retail stores are now focusing on offering customers discount. Offering discount is a key feature in the retail sector today, such discounts involves lowering prices of goods or offering money back guarantee to entice more customers. Examples of retail store engaging in offering customers discount include, the Wal-Mart (Lincoln, 2009). In the same industry, there are retailers who focus on one type of product category. This is a strategy meant to expand their grip in the market and gain competitive edge. Such retailers are also termed as, Category Killers and examples include Toy stores or Home Depot and are considered to have a larger market share with regard to product category. For instance, the Toys R U currently enjoy a market share of 20%. As a result of improvement in information technology, retailers are now capitalizing on this avenue to attract consumers. Direct marketing embraces strategies like direct mail and catalog marketing, and examples of stores relying on direct marketing include cosmetic stores (Dennis, 2009). Further, the retail industry is mainly influenced by demographic changes and as a result, the preference by consumers is shifting towards a demand for certain goods and services. This trend forces retailers worldwide to remain vigilant and adapt to the frequent changes in the retail market. With regard to mergers or acquisition, retail stores that dominate