Inquiry letter Assignment Example | Topics and Well Written Essays - 500 words - 1

Inquiry letter - Assignment Example Do they initiatives fully counter the challenges? 4. What leads to either the failure or success of firms in the Parma PDO Ham Sector? What tactics and methods are used to determine whether a firm has failed or succeeded in a particular year? How does the sector’s management ensure that the firms with debts pay them? 5. What characteristics place a firm in the SMEs category of the Parma PDO Ham Sector? What provisions are put in place to ensure that a SME does not go bankrupt? Does the sector have a limitation on the number of firms involved? 6. What is the comparison between the profit margins and the financial margins? Are there statistically significant differences? What approaches are applied to calculate the Interest Coverage Ratios (ICRs)? Are there any similarities between the traditional and non-traditional Interest coverage Ratios (ICRs)? 8. How is the general equation of the balance sheet in the Parma PDO Ham Sector expressed? Which factors and results are compared in the sector’s balance sheet? Which specific intermediate profit margins are applied as variables and why? 9. What strategies doe the Parma PDO Ham Sector put into place to ensure that firms can differentiate in the production and at the same time raise the sales? What demerits come with these strategies? Are there any characteristics that have the effect of increasing the capital needs? 10. Are there any characteristics of production and investment applied by the sector that affect the capital structure? What are the large amounts of capital required by the firms for? Is there any correlation between economic and financial margins? If yes, what is the main cause of the correlation? If No, what strategies do you apply to avoid this 11. Do the Parma PDO Ham processing firms often have difficulties paying interest charges and distributing dividends? What is the analysis of the relationship between the sector firms and the

Web develop report Essay Example | Topics and Well Written Essays - 1000 words

Web develop report - Essay Example First, the website lacks the repetition of visual elements, which is important for the interactivity of a website. In terms of contrast, there are very few blocks of text that contract with the website’s background. Several texts are almost illegible and one would struggle to understand the words put across by the website. ‘Barry Tebb’s Mental Health Blog Website’ link and the whole of ‘Feature Articles’ section give such examples. This is shown below. In terms of proximity, related items are near each other as they should be. The issue arising here is that nearly everything is at this same proximity. While ‘Review’ and ‘E Magazine’ are two separate sections, they have been spaced the same distance as the line breaks in the paragraphs! The fourth item I need to criticize is the alignment of elements to create visual unity. Sixties Press has tried to inculcate this within the main part of their website. However, they have not done it so well. While the paragraphs and sections are aligned in vertical columns, the text is centered. While this may make sense in the case of a poem, this is a website and therefore does not apply at all. The navigation menu has ignored alignments totally. The content displayed by Sixties Press seems to go hand in hand with its relevance as a poetry website. The audience, who are mainly the poetry fans, can get informative and relevant information from this website. Therefore with over 8 years of operation, they have developed confidence in the website’s knowledge and competence. The content seem to be short and organized, labeled and broken down into short paragraphs. Sixties Press seems to update its content regularly, something that is likely to endear it to its visitors. Flashy graphics and animation, which may distract someone from getting to the meat of the website has been hugely avoided. While a banner or a catchy video would keep visitors for much longer on the

Telecommunication Trends - Fiber Optics :: essays research papers

FIBER OPTICS IN OUR SCHOOLS Fiber optic refers to the medium and the technology associated with the transmission of information as light impulses along a glass or plastic wire or fiber, about the thickness of a human hair. Fiber optic wire carries much more information than conventional copper wire, and is far less subject to electromagnetic interference. A single glass fiber can carry the equivalent of 100 channels of television or 100,000 telephone calls, with even more capacity possible by encasing many fibers within one cable. Fiber optics was developed by Bell labs and Corning in the late 1960s. It does not experience signal degradation over distance as would coaxial cable. School districts are aware of the need for the upgrades to fiber optic cabling, but costs frequently preclude the upgrade. Federal Communication Commission (FCC) rulings in October of 2004, that relieved incumbent local exchange carriers from having to share fiber networks that reach within 500 feet of homes, have led to plans by BellSouth to boost fiber deployments. Concern among competitors is that their ability to compete for business voice service will be hurt. (Quesada, 2004). But while the unbundling protection for fiber-to-curb is a blow to competitive local exchange carriers, BellSouth plans to increase deployments of fiber-to-the-curb by 40 percent in 2005, a move that will help decrease the cost for local school districts. Since any installation of new wiring is labor-intensive and costly, it is little wonder that school districts lag behind the corporate world in obtaining this superior technology. School districts are rarely provided with enough state and local funds to expand current technologies to encompass such upgrades. There are numerous programs and opportunities in place, however, that will allow even less affluent school districts to keep pace. One such program is called the Universal Service Fund for Schools and Libraries, or more simply, â€Å"E-rate†. E-rate was created by the Telecommunications Act of 1996, and is the discounted rate that schools and libraries pay for access to affordable telecommunications services. It was passed with the help of such politicians as Bill Clinton, Al Gore, and Newt Gingrich. The Act gave the Federal Communications Commission the power to expand universal access so that schools and libraries would be Internet wired. (Carolan & Keating, 1999). Since then, the trend to sign up for E-rate has swept the country. In 1999, Merrick and North Babylon students in Long Island, New York, discovered internet access when their schools opened, and Massapequa voters approved a multimillion-dollar bond issue that included Internet connection costs. Telecommunication Trends - Fiber Optics :: essays research papers FIBER OPTICS IN OUR SCHOOLS Fiber optic refers to the medium and the technology associated with the transmission of information as light impulses along a glass or plastic wire or fiber, about the thickness of a human hair. Fiber optic wire carries much more information than conventional copper wire, and is far less subject to electromagnetic interference. A single glass fiber can carry the equivalent of 100 channels of television or 100,000 telephone calls, with even more capacity possible by encasing many fibers within one cable. Fiber optics was developed by Bell labs and Corning in the late 1960s. It does not experience signal degradation over distance as would coaxial cable. School districts are aware of the need for the upgrades to fiber optic cabling, but costs frequently preclude the upgrade. Federal Communication Commission (FCC) rulings in October of 2004, that relieved incumbent local exchange carriers from having to share fiber networks that reach within 500 feet of homes, have led to plans by BellSouth to boost fiber deployments. Concern among competitors is that their ability to compete for business voice service will be hurt. (Quesada, 2004). But while the unbundling protection for fiber-to-curb is a blow to competitive local exchange carriers, BellSouth plans to increase deployments of fiber-to-the-curb by 40 percent in 2005, a move that will help decrease the cost for local school districts. Since any installation of new wiring is labor-intensive and costly, it is little wonder that school districts lag behind the corporate world in obtaining this superior technology. School districts are rarely provided with enough state and local funds to expand current technologies to encompass such upgrades. There are numerous programs and opportunities in place, however, that will allow even less affluent school districts to keep pace. One such program is called the Universal Service Fund for Schools and Libraries, or more simply, â€Å"E-rate†. E-rate was created by the Telecommunications Act of 1996, and is the discounted rate that schools and libraries pay for access to affordable telecommunications services. It was passed with the help of such politicians as Bill Clinton, Al Gore, and Newt Gingrich. The Act gave the Federal Communications Commission the power to expand universal access so that schools and libraries would be Internet wired. (Carolan & Keating, 1999). Since then, the trend to sign up for E-rate has swept the country. In 1999, Merrick and North Babylon students in Long Island, New York, discovered internet access when their schools opened, and Massapequa voters approved a multimillion-dollar bond issue that included Internet connection costs.

Indianapolis: Activity-Based Costing Essay

1- Yes, government should perform a cost analysis before privatization, especially if the government will remain as a participant in the bidding process. The cost analysis will provide the government with cost information for accurately pricing the bid. In case the government is not going to be a participant in the bidding process, the cost estimate will provide the government with an estimate on how much to pay for a service. For example, if the government wants to engage in a firm fixed price contract, a cost analysis will provide an accurate estimate of the cost and government can adjust the estimate for labor contractor rates and profit to price the contract. 2- For pothole filling activity direct labor and materials are relatively easy to trace directly, but it is more difficult to allocate indirect costs to the service. In order to apply ABC in Department of Transportation, reconciling with controller’s records, the team correctly identified in phases 1 and 2 all the basic activities. There were 35 activities, one of them being â€Å"pothole patching†. The labor hours and direct materials assigned for this activity were easy to be traced so the direct labor and materials were precisely determined in the â€Å"Pothole Filling Cost† table. A few comments about the overhead costs: The model allocated costs for fixed assets and unused equipment, which is one of the strengths. The model also adjusted the current year capital purchases and added back the depreciation (the consumed portion of the purchase price). We think that was an appropriate decision in order to have a true cost for this activity. The city already had an accounting system to trace the depreciation, and that was an advantage. It is debatable the decision not to include the headquarters expenses. In fact those costs may vary up or down depending on who does the pothole filling – municipal workers or private contractors. Decision was that these expense to â€Å"remain in the city† but they don’t necessarily have to. A true  cost for the service would be to allocate them in the overhead costs. It is a bit unclear if the overhead costs captured in the â€Å"Pothole Filling Cost† table are strictly associated with pothole filling activity. We know that the team identified the indirect and support costs associated with the 35 primary activities. It is difficult however to allocate those costs to pothole filling activity only. For example how much would be Facility Expense slice for this service? We should assume that a reliable allocation method was utilized, since the other 34 activities should also have overhead costs traced for other potential bids. Regarding overhead costs allocation by region, a brief calculation reveals that some sort of allocation was utilized for costs, however it is not clear on what basis. Four fixed costs out of seven do follow the same allocation pattern, however that allocation does not follow the â€Å"tons filled† ratio. We should also notice that the model analyzed the cost occurred during winter months, in order to prepare a bid for spring. If pothole filling is a season specific activity, the actual costs could be slightly different and the bid should be adjusted accordingly. Maybe a better idea was to apply the ABC model considering actual costs incurred during the previous spring. 3- Yes, letting the municipal employees see the ABC estimates and giving them the opportunity to reduce their costs was a good practice as it provided several benefits. Due to several past factors, the city’s departments had been operating on a less than optimal level and had high overhead costs. For example the supervisor to worker ratio was too high, and the department of transportation carried excessive capital assets (vehicles). Sharing the ABC estimates and giving the opportunity to reduce costs allowed them to improve efficiency. The municipality was able to pinpoint the problem issues and fix them, such as half the supervisors were dismissed. This would allow the city to be competitive with the private sector in the bidding process. ABC estimate sharing provided an additional benefit as a buy-in from the  employees and the union. As the employees and the ABC estimators worked together to generate the estimates, they realized the data was showing the problems that they did not anticipate such has the high supervisor ratio. They recognized that ABC will be very essential for them to lower their costs and become competitive. The employees needed to be competitive with the private sector to keep their jobs. 4- We will assume that the â€Å"Indirect Cost Pool† includes supervisor’s expenses (which should be reduced by 50%) and overhead costs. In this case the bids for Northwest and Northeast quadrants are calculated in Exhibit B. Comparing with the actual pothole filing costs per ton in January-March, we could clearly see a dramatic decrease of indirect costs and rolling stock costs. Overall the bid for both quadrants is by far more competitive than it would have been without the ABC analysis and cost reduction. 5- If the administration continues to outsource city services through competitive bidding and assuming the private sector is able to aggressively under bid the city, the administration will have to dismiss the idle workforce, selloff unused fixed assets and update the ABC estimates accordingly. As the number of outsourced contracts grows in count and size, the administration will also need to enhance its contracting and performance management capabilities.

Biography of Ashoka the Great, Indias Mauryan Emperor

Ashoka the Great (c. 304–232 BCE) was the emperor of Indias Maurya Dynasty from 268 to 232 BCE and is remembered for his remarkable conversion to nonviolence and his merciful reign. In 265 BCE after witnessing the devastation of his own attack on the Kalinga region, he converted from being a brutal conqueror of a vast empire to a benevolent emperor who successfully ruled according to nonviolent principles. His edicts encouraged the protection of animals, mercy for criminals, and tolerance of other religions. Fast Facts: Ashoka the Great Known For: Ashoka was the ruler of Indias Mauryan Empire; after an epiphany, he became a promoter of Buddhist non-violence.Born: 304 BCE in Pataliputra, Mauryan EmpireParents: Bindusara and DharmaDied: 232 BCE in Pataliputra, Mauryan EmpireSpouse(s): Devi, Kaurwaki confirmed; many others allegedChildren: Mahinda, Kunala, Tivala, JalaukaNotable Quote: Dharma is good. And what is Dharma? It is having few faults and many goods deeds, mercy, charity, truthfulness, and purity. Early Life In 304 BCE, the second emperor of the Maurya Dynasty, Bindusara, welcomed a son named Ashoka Bindusara Maurya into the world. The boys mother Dharma was only a commoner. She had several older children—half-brothers of Ashoka—so Ashoka seemed unlikely to ever ascend the throne. Ashoka grew up to be a bold, troublesome, and cruel young man who was always extremely fond of hunting. According to legend, he killed a lion using only a wooden stick. His older half-brothers feared Ashoka  and convinced his father to post him as a general to distant frontiers of the Mauryan Empire. Ashoka proved to be a competent general, putting down a rebellion in the Punjabi city of Taxshila. Aware that his brothers viewed him as a rival for the throne, Ashoka went into exile for two years in the neighboring country of Kalinga. While he was there, he fell in love with and later married a commoner, a fisher-woman named Kaurwaki. Introduction to Buddhism Bindusara recalled his son to Maurya to help quell an uprising in Ujjain, the former capital of the Avanti Kingdom. Ashoka succeeded but was injured in the fighting. Buddhist monks tended to the wounded prince in secret so that his eldest brother, the heir-apparent Susima, would not learn of Ashokas injuries. At this time, Ashoka officially converted to Buddhism and began embracing its principles, though they were in direct conflict with his life as a general. He met and fell in love with a woman from Vidisha called Devi who also attended to his injuries during this period. The couple later married. When Bindusara died in 275 BCE, a two-year war for the throne erupted between Ashoka and his half-brothers. The Vedic sources vary on how many of Ashokas brothers died—one says that he killed them all while another states that he killed several of them. In either case, Ashoka prevailed and became the third ruler of the Mauryan Empire. Imperial Rule For the first eight years of his reign, Ashoka waged near-constant war on surrounding regions. He had inherited a sizable empire, but he expanded it to include most of the Indian subcontinent, as well as the area from the current-day borders of Iran and Afghanistan in the west to Bangladesh and Burma border in the east. Only the southern tip of India and Sri Lanka  and the kingdom of Kalinga on the northeast coast of India remained out of his reach. In 265 BCE, Ashoka attacked Kalinga. Although it was the homeland of his second wife Kaurwaki and the king of Kalinga had sheltered Ashoka before his ascent to the throne, the Mauryan emperor gathered the largest invasion force in Indian history and launched his assault. Kalinga fought back bravely, but in the end it was defeated and all of its cities were sacked. Ashoka had led the invasion in person, and he went out into the capital city of Kalinga the morning after his victory to survey the damage. The ruined houses and bloodied corpses of nearly 150,000 slain civilians and soldiers sickened the emperor, and he experienced a religious epiphany. Although he had considered himself more or less a Buddhist prior to that day, the carnage at Kalinga led Ashoka to devote himself completely to Buddhism, and he vowed to practice ahimsa, or nonviolence,  from that day forward. Edicts Had Ashoka simply vowed to himself that he would live according to Buddhist principles, later ages would likely not remember his name. However, he published his intentions for the whole empire to read. Ashoka wrote out a series of edicts, explaining his policies and aspirations for the empire and urging others to follow his enlightened example. The Edicts of King Ashoka were carved onto pillars of stone 40 to 50 feet high and set up all around the edges of the Mauryan Empire as well as in the heart of Ashokas realm. Dozens of these pillars can still be found in India, Nepal, Pakistan, and Afghanistan. In his edicts, Ashoka vowed to care for his people like a father and promised neighboring people that they need not fear him—that he would use only persuasion, not violence, to win people over. Ashoka noted that he had made available shade and fruit trees for the people as well as medical care for all people and animals. His concern for living things also appeared in a ban on live sacrifices and sport hunting as well as a request for respect for all other creatures, including servants. Ashoka urged his people to follow a vegetarian diet  and banned the practice of burning forests or agricultural wastes that might harbor wild animals. A long list of animals appeared on his protected species list, including bulls, wild ducks, squirrels, deer, porcupines, and pigeons. Ashoka also ruled with incredible accessibility. He noted that I consider it best to meet with people personally. To that end, he went on frequent tours around his empire. He also advertised that he would stop whatever he was doing if a matter of imperial business needed attention, even if he was having dinner or sleeping. In addition, Ashoka was very concerned with judicial matters. His attitude toward convicted criminals was quite merciful. He banned punishments such as torture, removing peoples eyes, and the death penalty, and he urged pardons for the elderly, those with families to support, and those who were doing charitable work. Finally, although Ashoka urged his people to practice Buddhist values, he fostered an atmosphere of respect for all religions. Within his empire, people followed not only the relatively new Buddhist faith but also Jainism, Zoroastrianism, Greek polytheism, and many other belief systems. Ashoka served as an example of tolerance for his subjects, and his religious affairs officers encouraged the practice of any religion. Death Ashoka the Great ruled as a just and merciful king from his epiphany in 265 until his death at the age of 72 in 232 BCE. His body was given a royal cremation ceremony. Legacy We do not know the names of most of Ashokas wives and children, however, his twin children by his first wife, a boy called Mahindra and a girl named Sanghamitra, were instrumental in converting Sri Lanka to Buddhism. After Ashokas death, the Mauryan Empire continued to exist for 50 years before going into a gradual decline. The last Mauryan emperor was Brhadrata, who was assassinated in 185 BCE by one of his generals, Pusyamitra Sunga. Although his family did not rule for long after he was gone, Ashokas principles and his examples lived on through the Vedas and his edicts, which can still be seen on pillars today. Sources Lahiri, Nayanjot.  Ashoka in Ancient India. Harvard University Press, 2015.Trainor, Kevin.  Buddhism: the Illustrated Guide. Duncan Baird, 2004.

World War I And II - 1057 Words

Two of the most agonizing periods in the 20th century, World War I and II, left a lasting impact on society economically, politically, and socially. As we have read in detailed archives on both world catastrophes, the nature in which violence shaped society after the war varied greatly. Ernst Jà ¼nger in Storm of Steel shares his heroic memoirs from fighting on the German front in World War I. Art Spiegelman tells the very personal and emotional story of his father, a survivor of World War II’s Holocaust. Throughout the war, Ernst reminds us of his heroism and his withstanding sacrifice, up until he is badly injured and no longer able to fight. Ernst is proud of his achievements in the war, and shares his book with the world so that we can admire his heroism. Where as Art Spiegelman’s parent’s, lived on after the Holocaust depressed—Art’s mother committed suicide 23 years after the war! After reading these two accounts, the biggest difference bet ween World War I and World War II, was how society reacted to the violence and harsh conditions enforced upon them. Civilians after World War I persevered their struggles to counteract the destruction that impeded their nation’s growth. On the other hand, Civilians of World War II were left in a state turmoil. With the formation of alliances fifty years prior to the start of the war, the enhancement of arsenal, and the preparation of combat tactics, World War I was a proverbial ticking-time bomb ready to detonate. Beginning in theShow MoreRelatedWorld War I and World War II700 Words   |  3 PagesMany people know about World War I and World War II seeing that they are a couple of the world’s most famous wars. Have you ever wondered how much you really know? 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The Energy Stored On Various Foods Using A Homemade...

The Energy Stored In Various Foods Using a Homemade Calorimeter Naomi Hernandez Little Rock Central High The Energy Stored in Various Foods Using a Homemade Calorimeter The purpose of this experiment is to investigate how the caloric energy in food varies in different foods and the correlation between high fat foods and calories using a homemade calorimeter. The hypothesis is that if foods with higher fat content have more energy than nonfat food, then fatty foods with more caloric energy will have higher measurements on the calorimeter, because fatty foods have calories than other foods. As the content of fat in food rises the energy stored in that food will be greater than nonfat foods. â€Å"A calorie is a unit of energy† though it does†¦show more content†¦With an excess of calories, an individual could become overweight or obese, because the calories not used for used for basic functions are converted into fat for later usage. If the individual does not participate in physical activity, the remaining fat will not be burned off, leading to ex cess of fat (Abdallah, et al. n.d.). Too many empty calories, or calories with no nutritional value, increase the chances of obesity and other weight related issues. These calories derive form added sugar and solid fats (Weight Management, .n.d.) Solid fats refer to fats that are solid at room temperature such as: â€Å"butter, milk fat, beef fat (tallow, suet), chicken fat, cream, pork fat (lard), stick margarine, shortening, hydrogenated oils, coconut oil, palm and palm kernel oils†. Although some are named oils, it is because they derive from plants, they are considered solid fats because of the high concentration in saturated and fatty acids(Calories. n.d.). â€Å"Fats are concentrated sources of calories†, and foods with added sugars or eaten in large portions can account to an excess in calories and lead to weight gain (How Do I, .n.d.). So foods with greater empty calories that tend to have solid fats lead excess in fat. For the purpose or this experiment food s that either are or have