Breastfeeding and the Workplace

Breastfeeding and the Workplace Breastfeeding and the WorkplaceCompanies, as well as their employees, benefit from establishing and supporting breastfeeding programs within the workplace.With the average maternity leave averaging six weeks, many breastfeeding moth-ers struggle with their decision to continue breastfeeding their infant upon returning to work. "Despite a few exceptions, most US employers give no support to breastfeeding mothers, contributing to the decision of many new moms to quit nursing once back on the job" (Tyson, 1998). Workplace breastfeeding support can ease a new mother's transition back to work. "There are various forms of practical support employers can offer women to help them continue breastfeeding after they return to work" (Personnel Today, 2003).There are several benefits that the employer can reap by supporting workplace lactation programs. "Workplace lactation programs reduce health care costs and em-ployee absenteeism caused by infant illness because breast-fed infants are healthie r, ac-cording to AAP". "Its research has shown that these babies have fewer allergies, respira-tory infections, ear infections, and serious diseases, such as diabetes".English: Breastfeeding an infant Portuguà ªs: Um re..."Breastfeeding also keeps mothers healthier by reducing the risk of ovarian and breast cancers, say the AAP" (Tyler,1999). Studies show there is less illness among breastfed children and therefore lower health insurance costs. A healthier child in turn means less employee absenteeism. It can also be a boost to employee morale. Diane Cushman, a manager at a property-casualty company in St. Paul, Minnesota, states, "It's a great morale builder, even for people who aren't using it". "It's a low-cost, high impact program". "And it's not difficult to implement" (Tyler, 1999).A lactation program, along with the more common health care, 401k, and pension benefits, can also be a good incentive to attract new employees. Many companies who frequently make the "Top 100" list s provide breastfeeding support programs. "Providing lactation rooms is a good...

Definition and Examples of Rhetorical Stance

Definition and Examples of Rhetorical Stance The rhetorical stance is the role or behavior of a speaker or writer in relation to their subject, audience, and persona (or voice). The term rhetorical stance was coined in 1963 by American rhetorician Wayne C. Booth. Its sometimes also referred to as footing. Examples and Observations The common ingredient that I find in all of the writing I admireexcluding, for now, novels, plays and poemsis something that I shall reluctantly call the rhetorical stance, a stance which depends on discovering and maintaining in any writing situation a proper balance among the three elements that are at work in any communicative effort: the available arguments about the subject itself, the interests and peculiarities of the audience, and the voice, the implied character, of the speaker. I should like to suggest that it is this balance, this rhetorical stance, difficult as it is to describe, that is our main goal as teachers of rhetoric.(Wayne C. Booth, The Rhetorical Stance. College Composition and Communication, October 1963)Rhetorical Stance in Speaking and WritingClosely related to tone is the concept of rhetorical stance, which is a fancy term for a simple idea.Most language transactions are face-to-face: we can see the people we are talking to. In these situations, we all make subtle shifts in our way of talking, depending on the audience, and it is these shiftssome of which are not so subtlethat make up our rhetorical stance in spoken discourse. . . .In short, when you talk, you adjust your rhetorical stance continually, using different techniques for different people in various situations.In writing, the tone is a part of rhetorical stance: seriousness, irony, humor, outrage, and so on. So is purpose: you can explain, explore, or demonstrate; you can attempt to persuade someone to take any action or make a decision. And, of course, you can try to rouse emotions with a poem or to amuse people with a fictional tale.(W. Ross Winterowd, The Contemporary Writer. Harcourt, 1981) Adapting to an Audience[R]hetorical stance is pure Aristotle. The stance is all about adjusting tone and purpose to different audiences. Here the student chooses a stand on a given topic with a keen eye on the audience. The purpose is not to manipulate in the Sophist sense but to better garner arguments, evidence that will convince. Rhetorical stance also invites being an insider in order to get into the mind of that audience.(Joyce Armstrong Carroll and Edward E. Wilson, Four by Four: Practical Methods for Writing Persuasively. ABC-CLIO, 2012)Your Rhetorical StanceWhere do you stand on that? is a question often asked of political figures and other authorities. But writers must ask the question of themselves as well. Understanding where you stand on your topicyour rhetorical stancehas several advantages. It will help you examine where your opinions come from and thus help you address the topic fully; it will help you see how your stance might differ from the stances held by members o f your audience, and it will help you establish your credibility with your audience. This part of your rhetorical stanceyour ethos or credibilityhelps determine how well your message will be received. To be credible, you will need to do your homework on your subject, present your information fairly and honestly, and be respectful of your audience.(Andrea A. Lunsford, The St. Martins Handbook, 7th ed. Bedford/St. Martins, 2011)

Justice and Law Essay Example | Topics and Well Written Essays - 750 words

Justice and Law - Essay Example Lay judges work together to decide upon whether or not there is sufficient evidence for a defendant to be sent to be tried at a higher court. They also settle some matters involving family law. (Clark, 1992). In Germany, laypeople serve as judges in the commercial and criminal sections of state district courts. Serving on a panel of two or three, they work for a fixed term and are paid for their services. While in other countries, lay judges are only used at lower court levels, in Germany they are also used in the appellate Federal Labor Court and the Federal Social Security Court. In these instances they serve in a mixed tribunal, where professional judges constitute the majority. (Clark, 1992). France uses laypeople to a great degree in a series of specialized tribunals. Commercial hearings involve the use of business people elected by their peers, who serve for an initial two year term and then up to four more four year terms. Cases involving labor disputes make use of five groups of laypeople that represent the five sections of the economy. Each group is made up of the same number of people, and within each group there are the same number of employee representatives and employer representatives. These laypeople are elected to serve a term of six years. Similarly, social security cases involve the use one employee representative and one employer representative; these laypeople are chosen by organizations to serve a five year term. Cases involving rural leases use two representatives of farm leasers and two elected representatives of farm lessees that are elected to serve a term of six years. In all of the aforementioned specialized tribunals, laypeople are not paid for th eir services. (Clark, 1992). Historically, socialist countries such as China have used laypeople to quite an extensive degree. China used to use a large number of lay judges elected by residents to serve alongside professional judges. In the last couple of decades, however, the use of judges has become more professionalized; less and less laypeople are being used. Many cases are now being determined by a single judge, which gets rid of the need for laypeople. (Clark, 1992). In Japan, on the other hand, laypeople are being used to an even greater extent than ever. Beginning in May 2009, jury duty for laypeople will sometimes include cases that involve the death penalty. (Peters, 2008). In contrast to Japan giving weighty decisions to laypeople, Saudi Arabia barely uses laypeople. Based on the highly religious Sharia (Islamic Law), laypeople are not considered to understand Sharia; nor is this sort of material made easily accessible to them. In addition, many people in Saudi Arabia are illiterate. The scant use of laypeople in Saudi Arabia has led to much corruption in the courts there. (Human Rights Watch, 2008). While the United States sometimes uses fines as punishments for minor offenses, this is much more commonly done in Western Europe where it is also used for major criminal offenses. Judges in the United States have faced difficulty punishing criminals with fines that are fair in terms of what they did and what their economic situation is like. In Western Europe, however, day fines are used. Day fines are the fines that are adjusted to be proportional to an

ISSUES IN CONTEMPORARY SOCIOLOGY Essay Example | Topics and Well Written Essays - 1500 words

ISSUES IN CONTEMPORARY SOCIOLOGY - Essay Example The speed of communication and exchange, the complexity and size of the networks involved, and the sheer volume of trade, interaction and risk involved, include just a few of the goodies of globalization (Stiglitz). For centuries, globalisation has been able to find its way into the daily lives of a big majority of the population of the world consequently affecting them in numerous ways. It has taken the form of trade liberalisation, regional unification and Multi-national Corporations. The most affected by globalisation in the society has been the agriculture sector simply because policies governing it have forced the rural population into poverty, unemployment, migration to urban areas, and working without any social security. To date, there has been no appropriate measures taken to curb this effect and as such, seasonal labour mobility particularly of women and children has been plummeting. The twentieth century has witnessed an accelerated process of globalisation as one of its main features in the area of world politics and has been touted as one of the most dramatic developments of the period with more than just economical and industrial significance. According to (Stiglitz), globalisation of free enterprise has been identified as the key element in the changing world order. Based on this, the concept of the nation state is thus becoming less clear, while at the same time new players such as multinational companies are joining the global arena. These multinational companies are thus direct creations of globalisation, a fact which is keeping humanity in doubt whether their sudden mushrooming augurs well with the new global order or whether they are going to turn into mutant monsters to cause major economic disasters (Stiglitz). From the foregoing, it is evident that there has been a process of globalisation in which societies operate within an integrated world-wide

Robert Frost Essay Example for Free

Robert Frost Essay Robert Frosts themes repeat themselves in many of his works. He frequently attributes mans relationship with the universe and alienation, nature, and death. Frost tended to use more than one of these themes in a single poem. Robert Frosts outlook on life and his own personal experiences greatly influenced his writings. This shows the dark shadow that he lived in after many family tragedies, the death of his father, wife, and first child, followed by the suicide of his son and the mental illnesses of his daughter and his sister, which they were later institutionalized for. Robert Frosts themes influenced many writers by his use of theme and emotion in his work. Frosts themes have changed the ways by influencing authors to write about their feelings, dreams, and what they see in a whole new way; even today many authors looks to Robert Frosts works for inspiration. Another theme of Frosts is nature. He describes the surroundings with vivid details, allowing the readers to imagine the scenes placed before them. In one of his most famous poems, Stopping by the Woods on a Snowy Evening, Frost greatly describes the experience so that the sensation presented is perceived accurately. A writer quotes, This poem illustrates many of the qualities most characteristic to Frost; including the attention to natural detail, the relationship between human and nature, and the strong theme suggested by individual lines(Napierkowski 1). Frost says, My little horse must think its queer to stop without a farmhouse near between the woods and frozen lake the darkest evening of the year(Frost 7). This line infers that its a cold night, but he still has time to stop in a secluded field to appreciate the beauty of the natural scene. In this poem he also says, †¦The only other sounds the sweep of easy wind and downy flake the woods are lovely, dark, and deep, but I have promises to keep.. (Frost 11). Here Frost is commenting on how peaceful it is in the field, but expressing how he has no desire to enter the woods, for he still has things he must do. Gerber comments saying, .. looks upon a traveler mesmerized by the black trees yet unwilling to enter. this time with promises to keep, the traveler has a ready rationalization for withstanding the bait(Gerber 10). There is a similar scene in, Desert Places, that talks of the mystery of the snow. Snow falling fast, oh, fast in a field I looked into going past, and the ground almost covered smooth in snow, but a few weeds and stubble showing last(Frost 1). Here the traveler exhibits that he has no time to stop in the field, but he notices the weeds that have yet to be completely covered. Frosts use of detail when describing theme theme of nature is very potent in his writing, it allows a clear scene to be viewed and he deserves ample credit for his impeccable creations.

The Views of Native Americans and Europeans Essay -- Compare Contrast

The Views of Native Americans and Europeans During the 16th and 17th centuries, when the Europeans started to come over to the new world, they discovered a society of Indians that was strikingly different to their own. To understand how different, one must first compare and contrast some of the very important differences between them, such as how the Europeans considered the Indians to be extremely primitive and basic, while, considering themselves civilized. The Europeans considered that they were model societies, and they thought that the Indians society and culture should be changed to be very similar to their own.   Ã‚  Ã‚  Ã‚  Ã‚  The Europeans and the Indians had very contrasting ideas of personal wealth and ownership. The Europeans believed that only the rich should own land, and strongly followed the practice that when you passed away, the land stays in the family to keep the family honor and pride alive. In European society, what one owned decided one's identity, political standpoint, wealth, and even independence. The Indians believed that property was part of a tribe, not a personal possession to own. One of their beliefs was that the land was sacred, and each family should have a piece of the whole. As a general rule, the Indians followed their belief that states that everything on the earth is given to all, and each person deserves their own share. In 1657, a French Jesuit said that, "Their kindness, humanity and courtesy not only makes them liberal with what they ha...

GEZ Petrol Station Essay

GEZ Bhd is the major oil company in Malaysia has conducted two main businesses, which is the fuel business and the convenience store business. Under the fuel business, the petrol stations sold Petrol Ron 95 (R95), Petrol Ron 97 (R97), and Diesel. Mr Aiman was as an Area Manager is responsible for directing the sales activities of more than twenty petrol stations in the northern region of Malaysia. They are having a difficulty to sustain in the business even though they are in the stable business segment and consistent in the long run. This is due to the lack of knowledge in finance and costing which is it contributed to the business failure. There were disadvantages associated with a petrol station that is the fuel business had a very low profit margin. It was important that operators manage their cash collection very well. Realising the importance of management accounting concepts, Mr Aiman believed that the dealers and their relevant staff should have the knowledge in cost accounti ng. In order to collect data and build financial model, Mr Aiman has sought the advice from Rizal, a trained management accountant. To begin developing a CVP model, Rizal has gathered the necessary data from Baron Service Station (BSS) which is the busiest petrol station in the city. The petrol station had four pumps for petrol and one for diesel and the total number of nozzle was 20. The model that he would develop could be applied by petrol station operators of the same category. Regarding this case, from the cost-volume-profit analysis, Rizal can find that the breakeven point which is how much sales the petrol station of this type should generate from each of the fuel products and the Selesamart. Mr. Aiman also can learn that the importance of differentiate between fixed cost and variable cost so that the petrol stations can sustain their profitable business and growth. DATA ANALYSIS 1. How lucrative is the petrol station business? To determine how lucrative is this business, we need to identified each component with detailed calculation of the income statement which is does include all the revenue acquired, fixed cost and variable cost that related to the both type of the business. Firstly, we required to understand the definition of each component. Fixed costs are defined as expenses that remain more or less unchanged irrespective of the output level or sales revenue, within the relevant period. By definition, there are no fixed costs in the long run, because the long run is a sufficient period of time for all short-run fixed inputs to become variable. Variable costs are defined as expenses that vary depending on the output level or sales revenue of a company within the relevant period. Generally, as a business’s output increases, variable costs also increase. The more products a business sells, the more money it spends on materials and manpower to produce those products. We categorized all the expenses into fixed and variable costs and calculate the net profits of Baron S ervice Station for year 2009. REVENUE VARIABLE COSTS FIXED COSTS INCOME STATEMENTS (Partial) As describe in the Calculation stated above, the total contribution margin of Baron Service Station consists of two parts, which are fuel business and SelesaMart business. Total contribution margin is RM1,166,341.94. Contribution margin of SelesaMart business is about more and less 20% of the total contribution margin, which means that SelesaMart business is doing well, in addition, profit of SelesaMart will be higher if it doesn’t need to pay a 5% royalty to GEZ. From the income statement we can interpreted that this business in lucrative enough with a good control of expenses and Cost related to the operation, where BSS could generate Nett Profit of RM 772,825.94 (Calculation as per as Attachment 1) 2. Since the margin on fuel business is very low (6%) compared to convenience store (20%), do you agree that the convenience store is subsidizing the fuel business? Firstly, the profit margin for fuel business is very low if compared to convenience store. The fuel business only gets about 6% of profit margin for year 2010. Profit = Sales – cost = 100% – 94% = 6% This is because GEZ Petrol only gain a few portion of profit from the sales of each litre of Ron 95, Ron 97 and Diesel. Below is the profit for each litre of fuel sold by GEZ Petrol Station and the profit margin for each type of fuel. Products Price per litre Cost per litre Profit per litre Profit margin (%) Ron 95 RM1.80 RM1.6856 RM0.1144 6.36 Ron 97 RM2.05 RM1.9356 RM0.1144 5.58 Diesel RM1.80 RM1.7388 RM0.0612 3.40 Besides that, the petrol station also cannot increase the price even though the government increase the price of fuel. In the short run, the margin per litre would remain the same. For example, if the government announced there would be a 40 cents increase in the price per litre, then, operators also have to pay 40 cents higher. So, the profit margin will not increase. Products Price per litre Cost per litre Profit per litre Profit margin (%) Ron 95 RM2.20 RM2.0856 RM0.1144 5.20 Ron 97 RM2.45 RM2.3356 RM0.1144 4.67 Diesel RM2.20 RM2.1388 RM0.0612 2.78 From the above calculation, it shows that the profit margin will not increase due to increase in price.   Although the profit margin for fuel business is lower than profit margin for convenience store, but the revenue gain from fuel business is far better than convenience store. For example, from the monthly average sales of RM 1.7 million; where the large portion of this amount is come from fuel business (RM 1.6 million from the revenue), while only RM 0.1 million comes from convenience store. In addition, in year 2009, the sales revenue of the petrol station is RM 20,682,189.60 and about RM 19,251,897,60 of the amount comes from fuel business; which is approximately 93.08% (RM 19,251,897,60/ RM 20,682,189.60) of the revenue. While, only 6.92% (RM 1,430,292/ RM  20,682,189.60) comes from convenience stores. So, in this situation, it show that the fuel business itself are able to sustain the business of petrol station even without convenience store because the convenience store o nly contributed a little portion of their income. Other than that, most of the customers who come to petrol station are to refuel rather than shop at the convenience store. Only a few customers will buy at their convenience store because if someone wants to buy foods or other daily needs, they will prefer supermarket as they have more choices compare to convenience store. So, large portion of revenues or income that flow into the company is from the sales of Ron 95, Ron 97 and Diesel. Even though the profit margin for fuel business is small but the revenue is far better compared to convenience stores. Therefore, the convenience store is not subsidising the fuel business instead both fuel business and convenience store had contributed to sustainability of GEZ Petrol Station. 3. If the government raised the RON95 price to RM2.10, do you anticipate the profitability of the business will be eroded? If the government raised the Ron 95 price to RM 2.1 per litre, the profitability of business will be affected significantly. The changes of RON95 price from RM1.80 to RM2.10 per litre has incremental price of RM 0.3 per litre. In parallel, cost per litre of Ron 95 also will increase RM 0.2788 from RM 1.6856 to RM 1.9644 per litre due to estimation of cost on price proportion of 93.64%. Total Net profit for RM 1.8 (Ron 95) is RM 766,706.02 and had increase to RM 924,046.16 when Ron 95 price increased to RM 2.1. Net profit margin had increase from 3.71% to 3.98%. For Break- even Analysis, the increase of Ron95 price has indicate a better result which only required 3187559.208 litres/ RM 6,936,231.66 compared to 3618188.562 litres/ RM 7,015,784.34 to achieve zero profit. In overall, rise of Ron95 price by government will benefit GEZ petro station’s financial performance. It has higher profitability and capable to achieve Break Even Point with a lower output level compared to prev ious price which RM 1.8 per litre for Ron 95. Below are the changes of GEZ financial performance if Ron95 price changed. RON95 (79%) **Assuming the portion of fixed cost between Fuel business and Selesa Mart is based on the average sales of 2009 Price per litre RM1.80 Total Fixed Cost (RON95) Portion between fuel business and Selesa Salaries RM195,720.02 = 1.6/1.7 =94.12% Utility Cost RM35,550.00 94.12% of amount in fixed cost for fuel business Rental RM5,487.38 5.88% of amount in fixed cost for Selesa Mart Insurance Premium RM1,427.61 Stationeries RM1,784.52 Total Fixed Cost RM239,969.53 RON 95 Fixed Cost -Salaries Amount Salary(RM) Total per year Portion Fixed cost- Salaries Station Manager 1 3206 38472 0.9412*0.79 28605.78 Supervisor 1 1674 20088 0.79 15869.52 Cashier 3 950 34200 0.79 27018 Crew 12 812 116928 0.79 92373.12 Clerk 1 960 11520 0.9412*0.79 8565.67 General Worker 2 805 19320 0.9412*0.79 14365.35 Security Guard 1 1000 12000 0.9412*0.79 8922.58 Total 195720.02 Input changed: (Exhibit 3) Original Price New Price 4. If a credit card sale is reduced from 40% to 20%, what is the effect on overall profitability? Nowadays more and more people are using credit card in their daily life. People prefer credit cards because they are convenient to use and it is easier to take them instead of carrying a lot of cash. And if wallet or purse is stolen, we can simply call the creditor and close the credit card  account before anyone uses the card. In GEZ petrol station, petrol operators had to face was the increasing cost of credit card fees paid to bank as more and more of their customers were starting using credits cards. When a driver pays for gas with a credit card, GEZ petrol station must pay an average 1% of the sales price to the bank to process the payments. GEZ petrol station have accounted that the credit card sales are almost 40% of their total sales. Research are made to the Baron Service Stations ( BSS) , a petrol station that was located in a city, in the northern region of Malaysia. It was one of the busiest petrol stations in the city. In year 2009, BSS generated sales revenue of RM 19,251,897.60, 40% of the revenue RM 7,700,759.04 was come from credit card sales and the bank will charge RM 77007.59 from the credit card sales. Those fees are so high, it already slim profit margins and made it hard for stations to make money on gas sales. Otherwise when the credit card sales is reduce to 20% of the revenue RM 3,850,379.52 was come from credit card sales and the bank will charge RM 3,850,3.80 from the credit card sales. For details as below: Credit Card Fees (40%) Product Sales (Litres) Price/Litres Total Revenues Ron 95 8,459,604.00 1.80 15,227,287.20 Ron 97 174,576.00 2.05 357,880.80 Diesel 2,037,072.00 1.80 3,666,729.60 19,251,897.60 Usage of Credit Card 40% 7,700,759.04 Credit Card Fees Charges 1% Credit Card Fees 77,007.59 Credit Card Fees (20%) Product Sales (Litres) Price/Litres Total Revenues Ron 95 8,459,604.00 1.80 15,227,287.20 Ron 97 174,576.00 2.05 357,880.80 Diesel 2,037,072.00 1.80 3,666,729.60 19,251,897.60 Usage of Credit Card 20% 3,850,379.52 Credit Card Fees Charges 1% Credit Card Fees 38,503.80 Baron Service Station Partial of Income Statement for Year Ended 2009 (20%) Fuel Business Selesa Mart Revenue 19,251,897.60 Revenue 1,430,292.00 (-) Variable Cost Raw Material Cost 18,139,478.60 Evaporation Losses 83,613.27 COGS 1,144,233.60 Credit Card Fees 38,503.80 Royalty 71,514.60 Contribution Margin 990,301.93 Contribution Margin 214,543.80 Total Contribution Margin 1,204,845.73 (-) Fixed Cost 393,516.00 Nett Profit 811,329.73 Based on the calculation above, when the credit card sales been adjusted from 40% to 20% it will affect the overall profitability of the company. The income statement showed the increase of net profit from RM 772,825.94 to RM 811,329.73 of RM 38,503.79.When the credit card sales decrease, a 1% fees was charged by the banks also will reduce and this effect the variable cost for the company from before change cost is RM 18,300,099.46 to after change cost of RM 18,261,595.67. The difference between both of the cost and company managed to save is RM 38,503.79. The increasing of the amount in using credit card to make payment in the  petrol station will also increase the cost of credit card fees that need to pay to banks, indirectly it will give effect to the profitability of the station. The profit of the station will decrease due to the increasing of cost. If increasing of customers chooses to make payment by cash instead of credit card, then the profitability of the petrol station will increases, because the extra cost on the credit card sales that they bear will be reduce. To cover the problem, petrol stations can shift the cost of credit card charge by charges back the customer when they use cards. However petrol stations need to take risk that they maybe will losing customer. Customer maybe will decide to change to other petrol stations that do not have any charge when they use credit card to make payment. Petrol station also can offer a cash-only discount. This may attract more customer make payment by using cash. 5. What is the appropriate basis to allocate the cashier cost between four products Ron 95, Ron 97, diesel and SelesaMart? To assign the costs of products, we use cost allocation as it is a tool that can helps manager to track the cost that associated more efficient. Costs are allocated to obtain desired motivation because it sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Instead, it is used to compute income and asset valuations and to justify costs or obtain reimbursement because sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. From the information given in the case, GEZ petrol station conducted two main business which is the fuel business and the convenience store business, known as SelesaMart. Since GEZ provide joint provide, thus the appropriate basis is sales value at split-off point. The table shown below is the summary of monthly average sales. PRODUCTS SALES PROPORTION AMOUNT Fuel Business 94.12% RM 1,600,000 Petrol Ron 95 79% RM 1,264,000 Petrol Ron 97 2% RM 32,000 Diesel 19% RM 304,000 SelesaMart 5.88% RM 100,000 AVERAGE SALES (monthly) 100% RM 1, 700,000 Table 5.1 Monthly average sales in 2009 The total monthly average sales given is RM 1,700,000 with RM 1,600,000 was generated from the fuel business and the remaining from SelesaMart which in RM100,000. The highest contribution in fuel business in Petrol Ron 95 with RM 1,264,000 and follow with Diesel which is RM 304,000 then Petrol Ron 97 with RM 32,000. Then, we need to calculate total revenue for R95, R97, Diesel and Selesamart. Thus we multiply sales per litre with price per litre to get the amount of revenue. As stated in the case the sales revenue that BSS generated is RM20,682,189.60 that are comprise RM19,251,897.60 of fuel sales and RM1,430,292 of SelesaMart sales. The calculation can be summarizes as the table shown below : R95 R97 Diesel SelesaMart Sales (Litres) 8,459,604 174,576 2,037,072 – Price per litre (RM) 1.80 2.05 1.80 – Revenue RM15,227,287.20 RM357,880.80 RM3,666,729.60 RM1,430,292.00 Percentage (%) 73.63% 1.73% 17.73% 6.92% Table 5.2 Total revenue and percentage For BSS, they can allocate more cost to Petrol Ron 95 since it contribute the highest revenue which is RM 15,277,287.20 continue with Diesel with RM 3,666,729.60. For Petrol Ron 97 and SalesaMart, BSS can allocate less cost since it contributed only RM357,880.80 and RM1,430,292. In BSS there were two cashiers working at the sales counter. One will concentrate on the fuel transactions, and one for the shop, even though they handle both transactions at times and overall there were 6 cashiers working for BSS. Monthly salary per person for the cashier is RM950. So BSS shall pay RM5,700 to their 6 cashiers and RM68, 400 in annually. The appropriate basis to allocate the cashier cost between the four products RON95, RON97, diesel and SelesaMart is we calculated the revenue for the four products and we divided with the total sales to find the percentage for each products. So the percentage for product RON95 is 73.63%, RON97 is 1.73%, diesel is 17.73% and SelesaMart with 6.92%. The total revenue for Petrol Ron 95, Petrol Ron 97, Diesel and SelesaMart is RM20, 682,189.60. After we find the percentage, we calculated the cashier  cost for each product. To find the cashier cost, we multiple the percentage with the total annual salary for the cashier which is RM 68,400(RM 950 x 6 x 12). The result is, for the product RON95 the cashier cost is RM50, 359.58 followed by RON97 is RM1, 183.58, diesel is RM12, 126.58 and SelesaMart is RM4, 730.25. The total cashier cost is RM68, 400. The calculations can be summarize as shown in table below : R95 R97 Diesel SelesaMart Percentage (%) 73.63% 1.73% 17.73% 6.92% Cashier Cost RM50,359.58 RM1,183.58 RM12,126.58 RM4,730.25 Table 5.3 Percentage and cashier cost The choice of method for allocating common costs should depend on the ease of application, the perceived quality of information reported to external parties, and the perceived fairness of the allocation when multiple product managers are responsible for joint products. However, as discussed above, the allocation of common costs is arbitrary, and no method is conceptually preferable to any other method. All methods of allocating common costs across joint products are generally useless for operational, marketing, and product pricing decisions. 6. Is utility cost fixed or variable? What difference does it make to the breakeven point of Ron 95 if it is classified as i) fixed cost, and ii) variable cost? In our opinion utility cost is fixed cost. This is because,  the cost will be relatively the same as it was used for all the time. This cost wont effect the unit sold even though it not used. Utility cost as FC Utility cost as VC BEP (RM) 5,024,702.71 4,154,075.59 BEP (UNIT) 2,791,501.50 2,307,819.77 If the utility is fixed cost, the Break Even Point in RM is higher compare to the utility cost as variable cost. Same goes to the Break Even Point in Unit, which is the utility as fixed cost is higher compare to the utility as variable cost. CONCLUSION Regarding this case, from the cost-volume-profit analysis, Rizal can find that the breakeven point which is how much sales the petrol station of this type should generate from each of the fuel products and the Selesamart. Mr. Aiman also can learn that the importance of differentiate between fixed cost and variable cost so that the petrol stations can sustain their profitable business and growth. If the utility is fixed cost, the Break Even Point in RM is higher compare to the utility cost as variable cost which is RM5,024,702.71 compared to RM4,154,075.59 . Same goes to the Break Even Point in Unit, which is the utility as fixed cost is higher , 2,791,501.50 compare to the utility as variable cost 2,307,819.77 To assign the costs of products, we use cost allocation as it is a tool that can helps manager to track the cost that associated more efficient. Costs are allocated to obtain desired motivation because it sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Instead,  it is used to compute income and asset valuations and to justify costs or obtain reimbursement because sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. From the information given in the case, GEZ petrol station conducted two main business which is the fuel business and the convenience store business, known as SelesaMart. Since GEZ provide joint provide, thus the appropriate basis is sales value at split-off point

Animal Farm and Lord of the Flies

The two novels, Animal Farm by George Orwell and Lord of the Flies by William Golding were both written over 50 years ago, meaning there is much to be said about both. All you have to do is type in the name of each of the novels into Google and out pops tonnes of information about each. If someone were to research enough of the two books they would be able to see that they are quite similar in plot and themes. Both books take a look at a newly built society which is slowly destroyed by the characters or people within them.The concept of one having power over the rest is what corrupts the societies and ends in death and adversity for all others within the society. The authors both use their characters in the novels to portray what society might be like in that type of situation and use their actions to demonstrate how it can fall apart if the correct steps are not taken to maintain a functioning society. Therefore, both authors show how power can corrupt a society and create great har dship for the people ruled through its stimulating characters and their fraught actions.The main characters in both of the books are the ones who ultimately cause the societies to crumble. In Animal Farm George Orwell uses pigs to satire the leadership of Joseph Stalin and Leon Trotsky and how they manipulated their people into thinking what they are doing is right (NovelGuide). The pigs led a revolution on the farm owner to take the farm and leave it in the hands of all of the animals, instead of man. They stated that the farm would be run by the animals with no rules other then that to never act like a human (Orwell).Twelve voices were shouting in anger, and they were all alike. No question, now, what had happened to the faces of the pigs. The creatures outside looked from pig to man, and from man to pig, and from pig to man again; but already it was impossible to say which was which (Orwell 88). At the start of the revolution, there was no clear ‘leader’ of the anima ls and they did as they pleased, however the much smarter pigs started changing some of the rules that were set forth to make sure none of the animals would behave the way the humans had.The much smarter pigs took advantage of all of the other animals and started changing rules, giving them increasingly more power over the group. In the end, the power hungry pigs ended up becoming exactly what they set out to destroy, humans. The result of this corruption of power ended with a couple animals dying and others working night and day endlessly. In the novel Lord of the Flies author William Golding uses children lost on a deserted island to represent a newly formed society.Two boys choose to take different approaches to surviving on the island and running the rest of the group, so they split up into their own little societies. Jack, one of the leaders chooses a more violent role of surviving; he disagrees with the methods of Ralph (the other leader) and takes command of most of the boys (Golding). Jack began his adventure on the island as a normal boy just like any of the others, however after he was elected into power by all of his friends, it quickly got to his head. â€Å"I agree with Ralph. We've got to have rules and obey them.After all, we're not savages. We're English, and the English are best at everything. So we've got to do the right things† (Golding 42). The power which is corrupting Jack causes him to do many things no person would think of doing while trying to survive (Bookrags). In the end, Jack’s power ended in the deaths of two boys and the utter destruction of an island. All in all, power was what lead the main characters in each of the novels to corrupt a society they had longed to be apart of, leading to deaths of others and the hardship of the rest.Both the pigs and Jack used manipulation and their power to control the others in their respective societies. Within Animal Farm the pigs used their smarts to out wit and manipulate the others into giving them power over the rest. When the revolution first happened, the animals established ‘The Seven Commandments’ which consisted of rules preventing any animal from acting like a human (Golding). Over time the farm animals grew suspicious of the pigs actions and reverted back to ‘The Seven Commandments’, which was no use since the pigs were the only ones that could read, and they changed the rules in their favour.‘It says, â€Å"No animal shall sleep in a bed with sheets†,’ she announced finally. Curiously enough, Clover had not remembered that the Fourth Commandment mentioned sheets; but as it was there on the wall, it must have done so (Orwell 42). Over time the pigs became more and more like the humans, and with no questions asked as well since none of the animals understood what the pigs were up too. The pigs used the saying â€Å"Four legs good, two legs bad† to justify most of their actions to the less inte lligent animals (NeoEnglishSystem). The pigs rise to power andthe corruption of the animal farm was aided by the smarts the pigs possessed over the other less clever animals. In Lord of the Flies, main character Jack uses persuasion and other un-ethical tactics to recruit other children into joining his ‘group’. Some of these tactics include threatening and bribing the others in order for him to gain power over the majority of the kids on the island (Bookrags). Jack’s methods of gaining the majority of the boys on the island results in him having complete power of what goes on, on the island.â€Å"Kill the beast! Cut his throat! Spill his blood! † (Golding 168). Jack orders an attack on the so called ‘monster’ that is living on the island with them. Without second guessing him, his tribe attacks the ‘monster’ which turns out to be one of the boys. All in all, the corruption of the others in the society by the leaders using manipul ation and other methods to gain power is what leads to the ultimate demolition of the two novels societies.Due to their mad hunt for power and the means they went through to achieve it, the pigs and Jack had a bunch of repercussions for their actions against their respective societies. The pigs used their brains as a way to gain power and control of their group of animals, however by doing this it resulted in the deaths of a couple of the animals as well as the expulsion of one of the other pigs (Orwell). About half the animals on the farm rushed out to the knoll where the windmill stood. There lay Boxer, between the shafts of the cart, his neck stretched out, unable to even raise his head.His eyes were glazed, his sides matted with sweat. A thin stream of blood had trickled out of his mouth (Orwell 74). Even though the pigs are the ones that organized the revolution on the humans, they ended up becoming what they had feared. They over worked the other farm animals and made them thi nk it was all for a better cause (NeoEnglishSystem). Lord of the Flies’ main character Jack also had major repercussions for his actions. Jack did not put him self in the leadership role, he was chosen by Ralph to help him run the group of boys.Things quickly got out of hand for Jack and he soon wanted to lead all of the boys by himself instead of with Ralph. Jack’s actions to get into power are what corrupted the small society of boys and those actions came with the repercussions of death for two of the boys and the near death experience for another. If anyone peered under the bushes and chanced to glimpse human flesh it might be sameric who would pretend not to see and say nothing. He laid his cheek against the chocolate coloured earth, licked his dry lips and closed his eyes.Under the thicket, the earth was vibrating very slightly; or perhaps there was a sound beneath the obvious thunder of the fire and scribbled ululations that was too low to hear (Golding 220). Ja ck told his tribe that they needed to kill Ralph and the only way to find him was to burn the jungle down. Ralph ran for his life away from the blood thirsty tribe of children and the fire (Cliffnotes). Jack’s actions to gain power have dire repercussions for the two boys who ended up dying and Ralph who was chased and nearly killed if he had not ran into a Naval Officer.All in all, the actions of the main characters who attempted to gain power over the others in the society were what eventually lead to the corruption of both societies. In conclusion, both William Golding and George Orwell do an amazing job of demonstrating how power can corrupt a society by using their characters in their novels. Both of the novels give the reader an insightful look at how society might be if the leaders of our countries grew corrupt with the power that they held over the rest of society.

Argumentative Paper

Argumentative Paper Argumentative Paper Issue: Should there be a legal requirement for citizens of the U.S to vote in elections? Position: U.S citizens should not be legally required to vote in elections. Premise 1: Requiring U.S citizens to vote presents an inconvenience for the elderly, the young, and the poor. Premise 2: Requiring U.S citizens to vote would not be in the best interest of our country. Premise 3: Requiring U.S citizens to vote would contradict one of the three basic rights stated in the U.S Declaration of Independence- liberty. Requiring U.S citizens to vote presents an inconvenience for the elderly, the young, and the poor. The elderly are typically less mobile and depend on others to provide transportation, whether it is from their individual homes or a care facility. It is not always possible for this demographic to gain acces to transportation to their designated voting locations. While turning 18 gives one the legal right to vote, it is also a time when many move away for college or to gain employment thereby leaving their permanent address. It is an inconvenience for these young adults to leave college or their place of employment to travel for hours on end, to meet a one day voting deadline. When one is truly poor, there are many immediate needs that have to be met and voting is not a concern, in addition, many poor people frequently move and are unable to establish a permanent residence. Requiring U.S citizens to vote would not be in the best interest of our country. Mandatory voting would taint our election process; for if a citizen does not care enough to be informed on a candidate’s

6 Great Resume Tips How to Organize Your Resume’s Education Section

6 Great Resume Tips How to Organize Your Resume’s Education Section Is your resume’s Education section taking up too much space on your resume? Are you finding it hard to fit in all the information you think is important? Here are some of your resume Education section questions answered – maybe even questions you didn’t know you had! These tips will help you pack in lots of information without taking up half the space on your resume. 1. Should the Education section come first or last? If you are a new graduate from college or graduate school, or if you are applying to graduate school, your resume’s Education section generally goes FIRST on your resume (after your header). Why? Because it’s what you’ve done most recently, and/or it is most relevant. (If you  are unsure as to what is most relevant in your particular situation, ask an expert for advice.) If you have been in the working world for 2 years or more, your Experience section will more likely come first, and Education might be last or close to last on your resume. 2. Should I include dates in my Education section? The answer is, â€Å"It depends.† If you are a new graduate, especially if you’ve graduated from any school within the past five years, then it makes sense to include the date of your graduation or expected graduation. If you graduated more than 20 years ago, generally it’s recommended not to include the date of your graduation, as you could face age discrimination. If you are an older job seeker and also got a degree in the past few years, it can help to make you look younger if you put the date of your graduation on your resume. So consider your specific situation and make a considered judgment call. If you have questions, you might want to consider a resume review by The Essay Expert. 3. What should the basic format be? List your educational institutions in reverse chronological order, just as you do with your employment history. The most important part of each school section is the name of the school you attended. Put it in bold and/or Small Caps, followed by the city and state. Use the same format you use for your employers. Next put the degree you received. If you are anticipating a degree, write â€Å"Candidate for B.A,† â€Å"B.S. expected,† or â€Å"M.A. anticipated.† Fill in the appropriate degree of course. Here’s an example: You might like a centered format if your Education section is toward the end of the resume. For example: 4. Do I need a separate line for my GPA and for each of my honors? If you need to save space, there is no need to put your GPA and honors all on separate lines. You can combine these onto one line, and you can even put them on the same line as your major. How you combine things will depend on how much room you have on other lines. Here are some possibilities: BA in Political Science, cum laude, 2016 (GPA: 3.41) Bachelor of Arts in Political Science, concentration in Psychology, May 2015 Major GPA: 3.73; Cumulative GPA: 3.683 5. How should I list Honors  and Activities? You do not need an entirely separate section for either Honors or Activities. Only create these separate sections if you need to fill space! Instead, put them under the appropriate school. Do you have a lot of honors and/or activities? If you need space, you can group them together. For instance, you can have a bullet that says â€Å"Honors:† and name your honors, separated by semicolons. Then have a bullet that says â€Å"Activities:† and list your activities, separated by semicolons. Not sure how to handle the dates of all these things? Try putting them in parentheses after the honor or activity, and before the semicolon. Examples: Honors: Undergraduate Honors Thesis Research Grant (Honors Program award); Phi Kappa Phi Honor Society; Golden Key International Honour Society Honors: Dean’s List (2016-2019); Baylor University Alumni Scholarship (2015-2019); Greek Women’s Leadership Award (2009); Midwest Conference Academic All Conference Team (2018  and 2019) Activities: Latino/a Student Association, Secretary (2016-2017), Delegate/Community Service Committee (2015-2017); Mexican Student Organization, Social Chair (2015-2016); South American Student Association, Member (2014-2017) Activities: Varsity Women’s Basketball Team, Four Year Letter Winner; Pi Beta Phi Fraternity, Board Director (2016-2017) and Member (2014-2017); University Chapel Choir, Member (2014-2017) 6. Do I need a separate section for Study Abroad? No! Study abroad is part of your undergraduate education. It can be a bullet, or if you want to emphasize it because of your international interest or language ability, you can bold it. Do not put a space between your undergraduate degree section and the study abroad section, unless you need to fill space. Example of bullet format: [end of undergraduate section here]    Junior-year semester at University of East Anglia, Norwich, England (2015) Example of bolded section under undergraduate section: [end of undergraduate section here] Reid Hall, Columbia University, Paris, France Summer Study Abroad (Coursework: 19th Century French Painting, French Language) 7. How long should my resume’s Education section be? Unless you’ve earned five different degrees from five different schools already, your education section generally should take up a maximum of a third of a page. This means it’s important to get Experience to put on your resume and not rely on your Education to get you a job! Implementing these 6 suggestions will give you a great start on the Education section of your resume, making it both efficient and effective. Did these tips help you with your resume? Please comment below.

Catholic England under Mary Tudor Research Paper

Catholic England under Mary Tudor - Research Paper Example Eamon Duffy clearly posits that the Marian regime’s religious policies were effective and did not use violence differently to ensure her state policies than other English or European monarchs. In the book, the author states â€Å"I suggest that the Marian restoration of Catholicism had, in fact, displayed high levels of determination and resourcefulness†¦Ã¢â‚¬  The author concentrates the attention on the religious ideology of Catholics, which was under the threat of extinction. Duffy explains that the religious revolution was initially predetermined by the financial reasons. The country managed to fall into deep debts and was in a very uncertain position. In the situation of the mass disorders, it was very easy to hide the intentions of the government, whose aim was to fulfill their recourses. To prove this idea, Duffy writes â€Å"in 1552, Edward’s government, desperate for war funds, had turned this religiously inspired repudiation of Catholic externals into a fiscal resource, and had carried through the largest government confiscation of local property in English history.† In this case, it becomes obvious that the reasons for religious revolution were not based on pure belief. Edward’s government ransacking Church property to raise money and Mary’s decision making. Mary was forced to be strict and firm at taking decisions. She understood the fact that no conservative reforms and address to the subjects of the country could provide the order in it.