LJB Company Case Study Example | Topics and Well Written Essays - 750 words - 4

LJB Company - Case Study Example This discussion outlines that fulfilling these requirements in advance and formulating appropriate plan is the key to a winning entry into the market as public firm. Section 302 of the Sarbanes-Oxley Act states that the management of the companies, which are made public recently, must deliver a report that evaluates the effectiveness of the firm’s internal control over financial reporting. An attestation report on the operating effectiveness of the measures is also in need to be submitted by the firm. As the paper highlights the manager should appoint independent counsel and advisors as stated necessary by the law to carry out the duties and to deal with concerns related to employees and organization. They are necessary to meet the issues regarding accounting, internal control, and auditing procedures. The LJB Company management should integrate the internal controls systems into the financial processes on time in order to adequately assort and asses the effectiveness of the implemented control measures. The LJB Company is seen functioning well with many of its activities. The company was doing right when it decided to start using pre-numbered invoices for the petty expenses. It would bring the transactions into the daylight from being tampered or manipulated. In the same way, the decision to use indelible ink machine to print their checks is considered to be a wise decision. There is less chances for clerical errors when using indelible ink machines. Furthermore, the system of paying the employees sounds well and suits well with the requirement of becoming a public company. On the payday, the accountant himself prepares the checks distributed at the office. In accordance with the company’s system, before closing fort he weekend, the accountant moves all the cash balance and checks into the safe in his office. This practice makes sure that no cash-at-hand is kept with the accountant without entering the accounts.  

Urban Change and Conflict Essay Example | Topics and Well Written Essays - 1500 words

Urban Change and Conflict - Essay Example In a perfect world, the movie would exist uniquely as a representation of darker days long since past. However, ‘Selma’ displays the evolution of urban change and conflict while gleaming a spotlight on the slow growth of that which has not changed. The movie’s story offers a blueprint not only on the past events, but of the way forward in terms of urban change and conflict. The movie ‘Selma’ of course did not happen in a vacuum. The mass movement against Jim Crow apartheid, for the right to vote and equal rights in public accommodations, had been growing for almost a decade, ever since the Montgomery Bus Boycott of 1955. However, the early 1960s witnessed the Freedom Rides and lunch counter sit-in movement against segregation on interstate bus transportation1. This movement for equity and democratic rights was made possible by the struggle of the working class of the 1940s and 1930s that preceded it. The Urban crisis is jarringly evident in the shattered storefronts and fire-blemished African apartments in the movie. Rates of poverty among these black residents are very high. With a few expectations, most of them have witnessed loss of manufacturing job and the arrival of a low-wage service sector. Most of the streets that are revealed in the movie have ghettos that are characterized by extreme spatial isolation and segregation. This means that central-city residence, joblessness, race, and poverty were intertwined in the urban areas. It can be noted that patterns of racial and class segregation in the cities in America had continued and hardened. As evident from the movie, racial conflict and tension as a tenacious refrain in the people living in the urban areas. Discrimination by race and color was a key fact of life in the urban areas of America in the 1950s and 60s.

How My Stories Were Written Essay Example for Free

How My Stories Were Written Essay Have u ever read a story where you were related to or change your life? In the short story by Bulosan, he uses a few literary elements such as setting, and irony to show how someone’s life can be change by a storyteller. In the following, I will explain what is the role of the Apo Lacay in this short story and how he has helped the author to overcome in the new world. In the beginning of the story â€Å" It is true there are mountains which are green all the year round bordering the northside of the province of Pangasinan, my own native province, in the island of Luzon†, Bulosan uses setting to let us know where the story takes place; he also give us details on how it looks like. This place is so important to him because he was born and raised here; his childhood was not as greater as his adult life but he gain so many anecdotes about it. The people that lived in the village were attached to the past centuries and a lot of things have been said from one generation to another. There was a man who had lived more than anyone else in the village; he is a storyteller that comes from a mysterious dwelling in the mountains and start telling his tales to the children and adults. Repentantly, he became friend with Apo Lacay (the storyteller), and learned from his tales even if they were not true. The boy (the author) thought that there were wisdom from his tales and he wanted to remember what kind of people lived in the village when he moves to the land far away. We sometimes do not pay attention to what or whom we listen to, we do not realize that we can learn a lot from books or simple short stories and gain the greatest wisdom ever; no matter where we go, in this case the author went to America, nothing cannot take the knowledge from you. The boy has also learned that there is more fear among the man than in the night forest full of beast, birds, the trees, storm and tempests. â€Å"In the savage heart of man there dwells the greatest fear among the living†.

Stephens Journey to Maturation in A Portrait of the Artist as a Young

Stephen's Journey to Maturation in A Portrait of the Artist as a Young Man by James Joyce    In A Portrait of the Artist as a Young Man, the author James Joyce uses the development of Stephen from a sensitive child to a rebellious young man to develop the plot of the novel. In this novel, Joyce suggests that through Stephen's experiences with religion, sexuality and education, Stephen not only becomes more mature but these experiences also inspire him to redefine his world and his understanding of his true feelings about art. Religion, besides the practical need for food and shelter is one of the most powerful drives in Stephen's life. Religion serves as Stephen's guidance and saviour yet it is also responsible for his tormented youth and distracting him from his artistic development. As a child growing up in a strict Catholic family, Stephen is raised to be a good Catholic boy who will follow the teaching of Catholism as his guidance in his life. The severity of his family is shown when his mother tells him either to "apologise" (4) or "the eagles will come and pull out his eyes" (4). Stephen is taught by his mother to be tolerant when she "[tells] him not to speak with the rough boys in the college" (5). Similarly, Stephen's father also taught him a Catholic quality by telling Stephen "never to peach on a fellow' (6). Evidence of Stephen following the "never to peach" (6) quality is shown when Stephen agrees not to tell on Wells for pushing him into a ditch. However, as Stephen matures into his adolesce nce, religion becomes his savior rather than his guidance. As Stephen's family condition declines, he sees priesthood as a way to escape poverty and shame. In fact, priesthood is an opportunity for Stephen's personal gain... ...lly as [he] can, using for [his] defence the only arms [he] allow [himself] to use - silence, exile, and cunning" (226-269). By discussing how education affects Stephen from a child to a young man, Joyce has shown the reader Stephen's development as an artist and human being. The novel, A Portrait of the Artist as a Young Man is an autobiography of James Joyce who delivers the influential aspects in his life and his artistic development to the reader through the eyes of the fictional character of Stephen Dedalus. In the novel, Stephen's journey to maturation and to become an artist is influenced by his religion, sexuality and education. Yet, Stephen is able to overcome the obstacles result from these aspects and experience his life to its fullest.    Work Cited Joyce, James. A Portrait of the Artist as a Young Man. 1916. New York: Penguin,1993.   

Odi Case Study

Optical Distortion, Inc. HBS Case Study 9-575-072 Marketing Management MKT 6301. 002 – Fall 2012 Team Members Young soo Han Kevin Yang Jay Chi Lenny Liao Brad Standridge As of 1974 the chicken population in the US is already in excess of 400 million birds, with slow but steady growth expected through 1980. Given that fact that a great many of these birds live in tight quarters on very large chicken farms, a means of combating the chicken’s natural instinct to peck other chickens is needed. Pecking can actually lead to high mortality rates in flocks (cannibalization), which in turn raises the costs of farming.Debeaking has been used for some time with good results, but it has its own set of drawbacks. The lens developed by Optical Distortions, Inc. (ODI) holds the promise of reducing the threat caused by pecking, without some of the issues associated with debeaking. The specific advantages of these lenses will be discussed in the following report, as will a plan for mark eting this new product. By permanently inserting a pair of sight distorting lenses into the eyes of an egg-laying hen, studies have shown that cannibalization can be reduced from 9% to 4. %. Moreover, feed loss due to â€Å"billing† is substantially reduced relative to debeaked birds, allowing for much greater efficiency in feed consumption (less waste). Finally, given that lens insertion does not inflict the same trauma that debeaking does, egg production is not adversely affected. Given the above advantages, it is expected that farmers could increase their profit from egg sales by more than one-third (37%) simply by employing the use of the ODI lenses (Exhibit 1).Although the potential impact of the ODI lenses is substantial, there are some important assumptions underlying the anticipated value to farmers. For example, one of the biggest financial gains could be in the reduction in feed waste, so the assumption that hens with lenses will â€Å"bill† much less is crit ical. Test results have shown that flock mortality can be cut in half relative to debeaking, so another important assumption is that these positive results can be duplicated consistently in the field.Despite its disadvantages, debeaking is a practice which is familiar to chicken farmers, and the labor and cost associated with debeaking a flock is reasonably well known. It is assumed that a team of individuals trained to perform the lens insertion could process approximately as many chickens in an hour as they would if debeaking were done instead. This would keep the cost of insertion on par with debeaking and would thus lessen the concerns of the farmer. Tied to this is the assumption that a farmer’s own personnel could be readily trained in the art of lens insertion.Should this turn out not to be the case, it could prove nearly impossible for a large number of lenses to be deployed – a small team simply could not address the millions of chickens which would need to be targeted. If millions of lenses cannot be sold in the first year of business, ODI would find it difficult to survive against bigger competitors who are waiting to enter the market. This is thus an area of potentially high risk which needs to be addressed as early in the product introduction phase as possible.Bound up in the assumptions listed above is the underlying assumption that all chickens will respond in more or less the same way to the lenses. There are a number of factors which could allow ODI’s lens technology to quickly penetrate the market. One of the most important is the potential for farmers to experience a large profit increase (> 30% increase) through lower operating costs. Chicken farming is very price sensitive due to its low profit margin (roughly 6% profit on a dozen eggs from a debeaked bird).Use of lenses could allow this margin to increase to 8% or more (Exhibit 1); promoting this possibility should entice many farmers to give the lenses a try. Another key to quick market penetration is the achievement of one or two clear success stories. Given its very small size, ODI needs to focus its limited resources on product introduction at one or two large farms, continuing the focus there until the farmer/owner is pleased with the results. The farmer’s future endorsement of the lens approach would then be invaluable in generating interest from potential customers.As a means of attracting the participation of the first one or two trial farms, ODI could offer free lenses for up to 1000 birds, including insertion labor. It should be noted that penetration of the market can only occur if ODI can supply product in sufficient quantities. Given that there are millions of chickens to be serviced, it is imperative that ODI’s supplier be prepared to likewise supply millions of lenses on a consistent basis. The fact that ODI is bound by contract to a single lens supplier is itself a risk which must be analyzed.From a business continu ity perspective, it would be preferable if ODI could obtain its lenses from two different New World Plastics plants. This would then mitigate the risk somewhat should there be, for instance, a serious product quality issue at one of the facilities. As regards target segment, it would seem that the focus should be initially on farms with a flock size of 50,000 and over, since this would limit the overhead (fixed costs) needed to service these accounts (fewer sales and technical experts required).Also, by focusing on large farms, the sales team could interface with the farms directly, and there would be no need for a â€Å"middle man† to be involved in product distribution. Avoiding this intermediary would help keep costs down. Given the density of large farms in California (flock size of 50,000 or greater), it seems prudent not only to perform the initial product introduction there but to focus the entire first year of business in this single West Coast state. The first yearâ €™s planned production volume is approximately 20 million, essentially the same as California’s chicken population.Success in this region could later force farms in other states to implement the lens simply as a means of staying competitive. Rather than relying on word of mouth alone, ODI could promote its lens technology by participating in both industry trade shows and advertising in the leading poultry industry publications. Moreover, it is also possible that California’s Department of Agriculture could become an ally in promotion of lenses as a viable alternative to debeaking. It is proposed that lenses be sold at a price of $0. 09 per pair, which would in turn provide a profit per pair of $0. 026 (see Exhibit 2).Though the lenses appear to have a value to the farmer much greater than 9 cents, keeping the price in the â€Å"single digits† has a beneficial psychological effect and could help foster the perception that they are a good value. Moreover, if t he price grows much beyond this, the product will obviously be less attractive to farmers who might already be uneasy about adopting a new technology. Given a volume of 20 million units, a price of $0. 09/pair would produce an annual profit of $520,000. This sum would easily allow $250,000 to be directed toward future R&D (so the company can become more than a one-product company).Moreover, there would be more than a quarter of a million dollars remaining to fund rapid expansion the following year (to build a new regional office, for example). Exhibit 1 – Monetary Value of ODI Lenses to Farmers As regards putting a monetary value on the lenses, this can be estimated as follows: a. ($2. 50/hr*3 workers)/225 birds = $0. 033 (cost of inserting a pair of lenses in one chicken) This is essentially the same cost involved in debeaking a bird; for this reason it need not be taken into account when considering the benefits of lenses relative to debeaking. . Proposed cost of lenses to farmer: $0. 09 per pair c. ($2. 40*0. 045) = $0. 108 per chicken (savings in allocation for replacing dead chicken, relative to debeaked flock reduction in flock mortality from 9% to 4. 5%) d. ($158 / ton)(ton / 2000 lb)(156 lb per day / 20,000 chickens) (365 days) = $0. 225 per chicken (annual savings in feed assumes elimination of feed loss due to billing) e. Let’s see how b. and c. above translate into cost of production for a dozen eggs (assuming a chicken produces 22 dozen eggs per year): ($0. 108 + $0. 225 – $0. 09)/22 = $0. 11 per dozen eggs Thus, the cost to produce a dozen eggs would drop from $0. 50 (for a debeaked bird) to $0. 489, and a farmer’s profit per dozen eggs increases from $0. 03 for a debeaked flock to an estimated $0. 041 (assuming a selling price of $0. 53). This means a farmer’s profit could increase by approximately 37% if the lenses were used throughout the flock. Exhibit 2 – Pricing Considerations for a Pair of Lenses Fi xed Costs 1) Headquarters: $184,000 annually (for volume of 20 million pair) 2) Regional Office and Warehouse: $196,000 annually 3) Advertising in Trade Publications: $100,000 annually ) Participation in Industry Trade Shows: $100,000 annually 5) Costs of Molds: $12,000 x 3 = $36,000 (3 molds are needed to produce 21,600,000 pair annually) 6) Licensing Agreement with New World Plastics: $25,000 (per year, must be paid for 1st and 2nd year of production) Variable Costs $0. 032 per pair of lenses (cost to purchase from manufacturer, New World Plastics) So, in the first year of production, if 20,000,000 pairs of lenses are sold, the TOTAL COST would be: [($184,000 + $196,000 + $100,000 + $100,000 + $36,000 + $25,000)/20,000,000] + $0. 032 = $0. 064 per pair

Essay on Buffy the Vampire Slayer - 5067 Words

Buffy the Vampire Slayer Mentors feature prominently in the Gothic genre. From Dr Van Helsing in Bram Stokers Dracula, who leads the young heroes into their quest to annihilate the Count, to Rupert Giles, the Watcher in Buffy the Vampire Slayer, older and more experienced adults have provided essential guidance for the younger protagonists of the genre. The differences in media of expression and the subsequent adaptations from novel to television series has not affected the presence of this character, more than a hundred years after the publication of Dracula in 1897. What also unites the novel and the series is their fin-de-sià ¨cle resonance. According to Elaine Showalter, sexually and socially subversive themes feature strongly†¦show more content†¦The old man always appears when the hero is in a hopeless and desperate situation and needs guidance because his parents are absent or inadequate . Giles indeed appears as, to quote Xander in Never kill a boy on the first date (1:5), super librarian. Defined through his knowledge of books and his appetite for them, his strength is also typically his weakness, as his predicament in Nightmares (1:10) shows. His anguished though characteristically understated call, Im having a problem. I - I cant read, points to his Achilles heel. In the first three series of the show taking place in Sunnydale High, Giless lair is the library. After Buffy enrols in university, Giless bachelor flat becomes the de-facto library of the Scooby Gang. His bookishness defines him and gives him his role among the cast of protagonists. In Primeval (4.21), Giless contribution to the groups attack against Adam is his intelligence, Sophus, his mind. Giles is the brain of the group, Buffy the hand that strikes. Similarly, Van Helsing in Dracula intervenes in the novel when the young characters need someone with access to occult lore to explain Lucys ailment. His knowledge defines him too: Jack Seward refers to him for the first time as Professor Van Helsing, of Amsterdam, who knows as much about obscure diseases as anyone in the world (Dracula, 111), and alter as Van Helsing, the great specialist (Dracula, 117).Show MoreRelatedBuffy The Vampire Slayer Analysis942 Words   |  4 PagesIn Gina Wisker’s article â€Å"Vampires and Sch ool Girls: High School Jinks on the Hellmouth†, she makes the point that Buffy is a new kind of women within vampire fictions. She supports this point by showing how Buffy is not a stereotypical helpless woman in a vampire film; Buffy is a strong independent woman who kills vampires and other creatures. 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Alice Walker s The Color Purple - 1460 Words

Elements of Alice Walker’s Life Portrayed in The Color Purple An artist stands in the studio before a blank canvas on an easel, with a palette of colors in hand. Not knowing which to choose from, the artist looks over the variety of shades thinking about the different possibilities, willing to create something extraordinary. With an open mind, the artist ponders the idea of creating something entirely original that goes against the artistic styles practiced before. All on his own Pablo Picasso created a different style of art, and practiced painting things his own way. He believed in redefining and reinventing past techniques in order to make them more original; no matter what the preconceived notion society had at the time of what style†¦show more content†¦She was born in 1944, the youngest out of eight siblings in the small town of Eaton, Georgia. According to White, when Alice Walker was eight years old, she was shot in the eye with a BB gun. It caused scar tissue that was eventually removed after six years once it happened, but this traumatic experience caused her to feel a great deal of insecurity about her identity as well as embarrassment from when her classmates used to tease her (40). Even though at the time she perceived the accident as a negative and harrowing experience, had it not happened, Walker may not have realized or developed her love of writing stories. The disfigurement of her eye after the accident scarred her both physically as well as emotionally and in order to cope with the damage, writing stories became a way she could express herself for an emotional release (Ross 475). Alice Walker characterizes the main character Celie in The Color Purple as a male-dominated and abused woman that struggles with feelings of insecurity and pain. Therefore, when Walker was creating the characterization of Celie, it is evident that she was influenced by that personal experience. Evelyn C. White quotes Alice Walker when she reveals â€Å"The unhappy truth is that I was left feeling a great deal of pain and loss and forced to think I had somehow brought it on myself.† Celie tells her story through the letters she writes to God and her sister Nettie. In love and