Is the Tarnished Image of Northeastern Being Rebuilt? :: Journalism Journalistic Essays

Is the Tarnished Image of Northeastern Being Rebuilt? Boston - Northeastern University is expanding its campus and student body more and more every year. Just a few years ago it was just a small commuter school, now it is reaching close to the top 100 Colleges and University’s in the United States. The university’s enrollment is now up to over 20,000 students, both undergraduate and graduate students. Everything is not as peachy as it seems. Since 1990, Northeastern University has almost doubled its size. It used to be on just one side of the Orange Line. Now it goes all the way into Roxbury, Mission Hill, and Fenway. Residents in the area are a little angry that Northeastern University is coming into their neighborhood and pushing them around. â€Å"I haven’t liked what Northeastern has done ever since they came over the tracks,† said Randall Thomas, 51, a longtime resident of Roxbury. " In this neighborhood the rents are going up, the students are misbehaving, and the Northeastern police are hassling long time residents, instead of the students. They need discipline and Northeastern has to keep them in check,† said Thomas. Thomas talked about his years living in Roxbury, which is all 51 years of his life. He said the university has to work with the neighborhood. According to Thomas it is a long standing African-American Community that has its needs and the university should understand that and take that into consideration. According to city housing assessments, the price of real estate has doubled in some areas of Roxbury. The huge demand for property and the university’s growth has made the once poverty stricken area into a hot commodity for the university and real estate investors. One building in the neighborhood on Tremont was listed worth of $265, 500. Predictions for the end of the year 2004 have the estimated worth at about $394,000. That is a significant rise in one year. â€Å"Northeastern is taking over, their pushing the poor people out,† said Kenny Miller, 35, and a resident of Roxbury. â€Å"Roxbury residents fight to get their homes back, the damn condominiums they built, they’re taking over Mission Hill as well.† â€Å"The students are supposed to be our future leaders, they suck.† said Thomas, â€Å"Stop coming in our neighborhood, pushing us. Who do they think they are? Harvard or MIT?† On the contrary, Northeastern University feels that it is working with the neighborhoods to accomplish good for the community as a whole.

Luotang Power

Table of Contents INTRODUCTION1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity Variance5 ii. Price Variance6 iii. Fuel Efficiency Variance7 iv. Fuel Cost Variance8 v. Other Cost Variances9 5 PORTER FORCES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 CONCLUSION12 INTRODUCTION Luotang Power was established by American companies who was selected bidders to operate a 600 MW coal-fired power plant project. This company was located in Hubei Province, China. Although this company wholly foreign-owned but they need to use Chinese- manufactured equipment. There are two main issues in this case study.The first issue is the positive performance of Luotang Power does not show in the financial results. Mr. Tan Min Yi was scheduled to make a presentation to the Board of Directors of his parent company, China Hua Tong Power about the results. Mr. Tan Min Yi is a general manager of the Luotang Power Company. He needs to review and investigate the financial results before presenting to the board the disappointing results. The second issue is about the quality of the coal provided by the supplier, Pingdingshan. Sometimes, the Pingdingshan will supply some of the coal with bad quality.They will send some of the coal contain high level of moisture. They need to take time to dry it and will cause additional costs to happen like storage cost. Mr. Tan wants to use a variance analysis method to better understand plant performance compared to the previous year. So, we will help Mr. Tan to solve this problem by calculating and prepare the recommendations to improve reporting and evaluation of the plant's performance. QUANTITATIVE VARIANCE ANALYSIS As what have been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variance ana lysis. Variance Analysis is the analysis of performance by means of variances. This tool can be used to promote management action at the earliest possible stages. After a budget (based on standard costs) has been set, its usefulness lies in the review procedures which compare actual results against the budget. Variance analysis is the process of examining in detail each variance between actual and budgeted or standard costs to determine the reasons why budgeted results were not met. When the effect of variance is concerned, there are two types of variances.When the actual results are better than expected results given variance is described as favorable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the overall objective s of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a framework for all business managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the business can be isolated and analyzed in turn. The CEO facing problem with quantity variance, price variance, fuel efficiency variance, fuel cost variance and other cost variances. All these variance help him to explain about the plant performance throughout the year 2011 to the board of directors.Later, we will explain some of the variance that we have listed and all the problems related to â€Å"Luotang Power: Variance Explained† case study. This is the calculation of all variances. Variance | Calcula tion | Result| Quantity Variance| (3427351-3937377) x 0. 4219 = 215179. 97| Unfavorable| Price Variance| | Unfavorable | Fuel Efficiency Variance| [(346-347) x 0. 4219] x 3427351= 1445999387| Unfavorable| Fuel Cost Variance| (315612 – 320183)=5021| Unfavorable| Fixed Operating ; Maintainance Variance| (33178-39068)=5890(304090 – 348549)=44459| UnfavorableUnfavorable | i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of selling to HPPC had been declined in the year 2011 regarding HPPC produce electricity by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a bulk purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electricity generation| 2010| 2011| 347,000 X 100 % = 8. 1 % 3,937,377| 346,000 X 100 % = 10. 09 % 3,427,351 | Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to generate electricity, but in the year 2011, Luotang lack of usage of resources to generate electricity. | Excessive usage of materials that is usually a reason of unfavorable direct material quantity variance may be due to lower quality of materials, untrained workers, poor supervision. Generally, production managers are responsible for this variance.However purchasing department may also be held responsible for purchasing materials of lower quality to economize on prices. Where Purchasing Department purchases low grade direct materials at low prices to show a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and standard prices of one product unit multiplied by how much input was used.The formula is: Price Variance = (Actual P rice – Standard Price) X Actual Quantity The price variance can be used by a business to assess the change between expected and actual input prices, since a positive price variance reflects an unfavorable cost rise, while a negative result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power it’s based upon the average price that electricity was sold to HPPC. The formula is: (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, that’s mean it unfavorable. Unfavorable show that Loutang Power unefficiency in managing its price and cost. We can see that demand from clients in 2010 is higher than others years because in 2010 the price is lowest. In 2009 is the highest price than its effect the demands. General Manager increases a little bit price in 2011, so the demand is decreased dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power must change the term of contract with the supplier. Origin contract is Luotang Power paid a fixed price per tonne. If staying with fixed price, the company must pay it although the coal quality has not reached the expected quality. Luotang Power purchase it with a large number, it’s a high risk because the supplier inconsistent provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesn’t have to pay it, just return it. It saves the cost. So Luotang can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency v ariance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to find the fuel efficiency variance: (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold last year) x MWh sold this year's x price of coal last yearFrom our calculation, for 2011, the fuel efficiency variance is –RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We found several reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the same electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offe r is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low sulfur bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will be reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan needs to find other clients. Even it will cost to Luotang but it is will give advantage to Luotang’s long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is, the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingding shan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered loss in controlling their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation between the actual cost and the standard cost. If the actual cost exceeds the standard cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be defined as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the lesser amount. In the case of revenues, a favora ble variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having major problems in fuel cost, the fuel that Luotang receive from the Pingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh s old this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diversification implies the selection of a mix of electric generation technologies in a fashion that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short-term perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is limited to selecting power sources from existing alternatives. The construction of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a scheduling problem.On t he other hand the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the attention of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advance several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed Operating and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance. Allocated cash costs are a type of expense that is clearly associated with and so can be readily assi gned to a certain business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is depreciation expense. The formula to calculate these two types of allocated cost is: Allocated Cash @ Non-Cash Costs = (Cost of volume allocated based on the quantity used – Actual costs) Related to the Allocated Cash Costs, in this case, we can simply use the formula: Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 – Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main factor that contributes to increase of act ual result is unmanageable plant management. This is including engineering, planning, accounting and cost of railway fee. While in Luotang Power, they only have depreciation expense that have a relation of Allocated Non-Cash Cost, we can simply use the formula: Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 – Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is ma nage their plant in a very successful way and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesn't have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standar d cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they have an efficiency in production. 3) Bargain of supplier As we know, supplier as the important agent to determine whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected quality. CONCLUSION Luotang Power Company is an international power developers to finance, d esign, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to ensure a successful implementation of the system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure there are several suppliers, and Luotang can minimize their cost of handling the management of their plant in a very strategic way so that they can improve their management we ll. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are ; Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Luotang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors. Luotang Power Table of Contents INTRODUCTION1 QUANTITATIVE VARIANCE ANALYSIS2 i. Quantity Variance5 ii. Price Variance6 iii. Fuel Efficiency Variance7 iv. Fuel Cost Variance8 v. Other Cost Variances9 5 PORTER FORCES†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 11 CONCLUSION12 INTRODUCTION Luotang Power was established by American companies who was selected bidders to operate a 600 MW coal-fired power plant project. This company was located in Hubei Province, China. Although this company wholly foreign-owned but they need to use Chinese- manufactured equipment. There are two main issues in this case study.The first issue is the positive performance of Luotang Power does not show in the financial results. Mr. Tan Min Yi was scheduled to make a presentation to the Board of Directors of his parent company, China Hua Tong Power about the results. Mr. Tan Min Yi is a general manager of the Luotang Power Company. He needs to review and investigate the financial results before presenting to the board the disappointing results. The second issue is about the quality of the coal provided by the supplier, Pingdingshan. Sometimes, the Pingdingshan will supply some of the coal with bad quality.They will send some of the coal contain high level of moisture. They need to take time to dry it and will cause additional costs to happen like storage cost. Mr. Tan wants to use a variance analysis method to better understand plant performance compared to the previous year. So, we will help Mr. Tan to solve this problem by calculating and prepare the recommendations to improve reporting and evaluation of the plant's performance. QUANTITATIVE VARIANCE ANALYSIS As what have been introduced before, the Luotang Power CEO has to present the financial report to the board of director.But first he has to understand about the quantitative variance ana lysis. Variance Analysis is the analysis of performance by means of variances. This tool can be used to promote management action at the earliest possible stages. After a budget (based on standard costs) has been set, its usefulness lies in the review procedures which compare actual results against the budget. Variance analysis is the process of examining in detail each variance between actual and budgeted or standard costs to determine the reasons why budgeted results were not met. When the effect of variance is concerned, there are two types of variances.When the actual results are better than expected results given variance is described as favorable variance. In common use favorable variance is denoted by the letter (F). But when actual results are worse than expected results given variance is described as adverse variance, or unfavorable variance. In common it is denoted by the letter (U). There are very few plans that turn out exactly as planned. Even when the overall objective s of the plan are achieved, some, if not all components of the performance will have varied from the sub-plans or standards that make up the overall picture.So does the performance on the Luotang Power in 2011 which most of the variance is in unfavorable results. The variance analysis provides a framework for all business managers including Mr. Tan as one of Luotang Power directors to break down the overall performance of an organization, so that each individual element of the business can be isolated and analyzed in turn. The CEO facing problem with quantity variance, price variance, fuel efficiency variance, fuel cost variance and other cost variances. All these variance help him to explain about the plant performance throughout the year 2011 to the board of directors.Later, we will explain some of the variance that we have listed and all the problems related to â€Å"Luotang Power: Variance Explained† case study. This is the calculation of all variances. Variance | Calcula tion | Result| Quantity Variance| (3427351-3937377) x 0. 4219 = 215179. 97| Unfavorable| Price Variance| | Unfavorable | Fuel Efficiency Variance| [(346-347) x 0. 4219] x 3427351= 1445999387| Unfavorable| Fuel Cost Variance| (315612 – 320183)=5021| Unfavorable| Fixed Operating ; Maintainance Variance| (33178-39068)=5890(304090 – 348549)=44459| UnfavorableUnfavorable | i. Quantity Variance 3,427,351-3,937,377) x 0. 4219 = RM 215,179. 97 (UNFAVOURABLE) Based on the calculation above, we can see that amount of selling to HPPC had been declined in the year 2011 regarding HPPC produce electricity by itself. As we can see, Luotang Company never expects that demanding from HPPC will decline because looking at data, they make a bulk purchase on year 2010 and suddenly on year 2011, have dropped in demand. Ratio of coal consumed to net electricity generation| 2010| 2011| 347,000 X 100 % = 8. 1 % 3,937,377| 346,000 X 100 % = 10. 09 % 3,427,351 | Based on calculation above, we can see that in the year 2010, Luotang very effectively usage their resources accordingly to generate electricity, but in the year 2011, Luotang lack of usage of resources to generate electricity. | Excessive usage of materials that is usually a reason of unfavorable direct material quantity variance may be due to lower quality of materials, untrained workers, poor supervision. Generally, production managers are responsible for this variance.However purchasing department may also be held responsible for purchasing materials of lower quality to economize on prices. Where Purchasing Department purchases low grade direct materials at low prices to show a favorable material price variance, the material quantity variance is usually unfavorable due to lower quality of direct materials. ii. Price Variance The definition of price variance is the difference between the actual and standard prices of one product unit multiplied by how much input was used.The formula is: Price Variance = (Actual P rice – Standard Price) X Actual Quantity The price variance can be used by a business to assess the change between expected and actual input prices, since a positive price variance reflects an unfavorable cost rise, while a negative result indicates a favorable cost decrease. To adapt price variance to the type of business Luotang power it’s based upon the average price that electricity was sold to HPPC. The formula is: (Price per MWh in Current Year-Price per MWh in Prior Year) * Net Generation in Current Year From our calculation in price variance for Loutang Power we get amount RMB 6,511,9669.Since the amount is positive, that’s mean it unfavorable. Unfavorable show that Loutang Power unefficiency in managing its price and cost. We can see that demand from clients in 2010 is higher than others years because in 2010 the price is lowest. In 2009 is the highest price than its effect the demands. General Manager increases a little bit price in 2011, so the demand is decreased dramatically. This may also be caused by HPPC had its own electricity generating and produce themselves the electricity. Price is influence of the increase of cost, especially direct material cost.Luotang power must change the term of contract with the supplier. Origin contract is Luotang Power paid a fixed price per tonne. If staying with fixed price, the company must pay it although the coal quality has not reached the expected quality. Luotang Power purchase it with a large number, it’s a high risk because the supplier inconsistent provides the quality coal. So Luotang must buy the coal with a condition that if the coal is not meet the qualifications, it must be returned back to the supplier. Luotang Power must set the fix benchmark for the coal, so the supplier must follow it.If not Luotang Power doesn’t have to pay it, just return it. It saves the cost. So Luotang can set the price lower. iii. Fuel Efficiency Variance The meaning of fuel efficiency v ariance in this case study is the difference between the current year of the quantity of coal used to generate each MWh of electricity sold and the prior year of the quantity of coal used to generate each MWh of electricity sold. This is calculation how to find the fuel efficiency variance: (Mass of coal used per net MWh sold this year- Mass of coal used per net MWh sold last year) x MWh sold this year's x price of coal last yearFrom our calculation, for 2011, the fuel efficiency variance is –RMB 1,445,999,387. This show that this variance is unfavorable because the result in negative. We found several reasons that cause this to happen. The first reason is from an electricity demand from the HPPC is decreasing in 2011. This due to the HPPC have its own electricity generating units. The HPPC can produce the same electricity as the Luotang electricity. The second reason is because of the price that Luotang Power offer to HPPC. If you see in 2010, the price that the Luotang offe r is cheaper than 2011.Because of the increasing of electric price in 2011, the amount of electricity sold is decreasing. The other reason maybe for the quality of coal provided by Pingdingshan. Pingdingshan was required to supply low sulfur bituminous coal. If the Pingdingshan provides low quality of coal to the Luotang, the coal that can be used to produce electricity will decrease then, the production of electricity will be reduced. There is some recommendation that we will give to Mr. Tan to overcome this problem. We recommend that Luotang revenue does not just depend on the HPPC only.Mr. Tan needs to find other clients. Even it will cost to Luotang but it is will give advantage to Luotang’s long- term performance. The second recommendation is Luotang needs to lower the price of electricity if the company wants the HPPC buy more electricity from them. The last one is, the Luotang need too strict with the Pingdingshan regarding to the direct material, coal. If the Pingding shan provides them with a low quality of the coal, the Luotang needs to tell them or not to pay the expenses. The Luotang cannot let this happen.Although they can adjust the price but actually it will make the Luotang suffered loss in controlling their direct materials because they need to bear other cost in order to adjust back the quality of coal like the storage expenses. iv. Fuel Cost Variance In cost accounting, deviation between the actual cost and the standard cost. If the actual cost exceeds the standard cost, an unfavorable variance exists. A variance can be calculated for different cost items such as manufacturing costs (i. e. , direct material, direct labor, and overhead), selling expenses, and administrative expenses.The reasons for a variance should be identified and corrective action taken. Favorable variance can be defined as a difference between an actual cost and a budgeted or standard cost, and the actual cost is the lesser amount. In the case of revenues, a favora ble variance occurs when the actual revenues are greater than the budgeted or standard revenues. And unfavorable variance can be defined as the amount by which actual costs exceed the standard costs or budgeted costs. Also, the amount by which actual revenues are less than the budgeted revenues.After all of us do the analysis, we have found that this company having major problems in fuel cost, the fuel that Luotang receive from the Pingdingshan for this year have a low quality to compare from the last year. This has affected the production of the company. So that it brought the company a major problem that are decreasing purchase from HPPC. Analysis variance has shown that the fuel cost variance it just unfavorable. We have used the original formula, that are, Cost Variance = (cost this year-cost last year) x actual quantity this year.But we have modified the formula to calculate with Fuel Cost Variance = (price of coal this year-price of coal last year) x Mass of used per net MWh s old this year x MWh sold this year. So that we have found that Luotang have unfavorable variance. The cost is increased from the standard cost because the coal that receive from the Pingdingshan have a problem with its quality so that its take time to plant to generate or burn the coal. So that, its increase the cost with a lower quantity of production. From the analysis, we recommend Luatong should do fuel diversification.Fuel diversification implies the selection of a mix of electric generation technologies in a fashion that strikes a good balance between reduced cost and reduced risk. A long-term perspective as well as a short-term perspective can be taken on the fuel diversification problem. In a short-term perspective, the decision maker is limited to selecting power sources from existing alternatives. The construction of new generation plants and the associated fixed costs are justifiably ignored. The short-term problem translates in most instances to a scheduling problem.On t he other hand the long-term perspective on fuel diversity seeks insights that can help decision-making involved in the selection of new power plants. The long-term problem can be thought of as a resource- planning problem. Our focus is on the long-term perspective. Long-term fuel diversity has recently gained the attention of state regulators and federal policy makers. It has been argued that fuel diversity has the potential to advance several socially desirable objectives such as lower long-term prices, low price risk, less dependent on foreign sources of energy, higher power reliability and a cleaner environment. . Other Cost Variances The variance that related in this area are Coal Cost, Fixed Operating and Maintenance Cost, and Depreciation Expense. This is because in this case, only these three costs that have the useful information that help us to make an analysis of variance. Allocated cash costs are a type of expense that is clearly associated with and so can be readily assi gned to a certain business process, project or department. Allocated costs can be divided into two which allocate cash costs and allocated non-cash costs. Allocated cash costs are most probably things related to cash items.In this case it can be implemented in fixed operating and maintenance while allocating non-cash costs example is depreciation expense. The formula to calculate these two types of allocated cost is: Allocated Cash @ Non-Cash Costs = (Cost of volume allocated based on the quantity used – Actual costs) Related to the Allocated Cash Costs, in this case, we can simply use the formula: Allocated Cash Costs = (Standard Cost for Fixed Operating and Maintenance 2011 – Actual Fixed Operating and Maintenance 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 5890 or can be denoted by 5890 U. Which shows unfavorable result. The main factor that contributes to increase of act ual result is unmanageable plant management. This is including engineering, planning, accounting and cost of railway fee. While in Luotang Power, they only have depreciation expense that have a relation of Allocated Non-Cash Cost, we can simply use the formula: Allocated Non-Cash Costs = (Standard Cost for Depreciation Expense 2011 – Actual Depreciation Expense 2011) From our calculation, the standard cost is lower if compared with the actual coal cost in 2011.From the table, it shows that – 44459 or can be denoted by 44459 U. Which shows unfavorable result. The main cause that contributes to increase of actual result is the standard cost of depreciation that have been planned is unachievable. In the previous two years, they recorded RMB 350320 in 2009 and RMB 349342 in 2010. The issue arises is why Loutang Power finance department decreases the standard cost significantly and unachievable. Our suggestion towards this company to minimize their unfavorable results is ma nage their plant in a very successful way and perhaps can decrease the unachievable amount of the fixed cost.Firstly, Luotang Power can minimize their cost of handling the management of their plant in a very strategic way. They have to manage the railway line regarding its fees, manage coal by maximizing the utilities of storage area, manage its boilers with a full efficiency of boiling point and so much more related to the site layout for 2x300MW Luotang Power Project. Next, they must take into consideration on achievable amount of the standard cost. It is essential to all standard cost setter to discuss among all of the directors and subordinates first before setting up the most accurate standard cost that can be used as a benchmark for a company. Porter Forces 1) Efficiency Based on data, we can see that Luotang Company doesn't have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing. They have made by their own estimated or standar d cost on year 2011 but when comes to producing the actual cost incurred more than standard cost. This is showing that they fail to manage their production either capability of the machine or weakness of management itself. 2) Bargain of buyer Regarding to theory 5 Porter Forces, their purchaser has power of deciding the price. When we looking at the information, Luotang depend more on HPPC as a buyer.So this made difficulties to Luotang to decide their own price although they have an efficiency in production. 3) Bargain of supplier As we know, supplier as the important agent to determine whether our company successful or not, because we rely on their capabilities to supply us with quality raw materials and reasonable price, also willing to provide us when we need. In this case, Luotang depend on Pingdingshan and recently reported that coal quality had deteriorated about 3 % from the expected quality. CONCLUSION Luotang Power Company is an international power developers to finance, d esign, construct and operate coal-fired power plant.However due to the nature of our business, we have a big problem about our supplier that have gotten changed on 2011. The supplier has supplied low quality coal to Luotang and that disturbs the progress of the production. That has caused decreases demand from a loyal customer. And its affect the financial situation of the company. Besides that, several recommendations should be taken to ensure a successful implementation of the system in our company. First of all, purchasing department may also be held responsible for purchasing materials that can define the quality of the material.Besides that, Luotang also change the term of contract with the supplier, need to find other clients not to depend to HPPC, Luotang also should do fuel diversification to make sure there are several suppliers, and Luotang can minimize their cost of handling the management of their plant in a very strategic way so that they can improve their management we ll. In addition, what we have found by concept 5 Forces in this company that their faces during their production. There are ; Luotang not have efficiency in producing electricity because cost for fixed expenses in the year 2011 are increasing.Besides that, bargain of buyer that show their purchaser have power in deciding the price. And lastly, bargain of supplier that show there is a supplier that supply the raw material to Luotang. As a conclusion in overall, we can see that Luotang Power Company has a good performance in their production but it have decreased in year 2011 because there are several problems that unexpected, that come from the supplier and others. So that, Luotang should do in several ways to overcome the problem and prove it to the Boar of Directors.

Calorimeter Process

1. IntroductionThe study as a survey for nozzle operated under force per unit area difference from 0.1 to 10 bars. Under this specification the study discuss the following point.The factor impacting on the nozzle efficiencyApplication in natural gasConsequence of nozzle efficiency on the quality of burning and how the quality of burning could be enhanced1.1. DefinitionThe nose defined as: device puting in the flow way to accomplish alteration in force per unit area, temperature and the speed besides it can specify as an mechanical device designed to accomplish commanding procedure on the way or feature of the fuel flow as it exits or entry it can take the form of an closed chamber or pipe via an opening. Mention: http//www.Engineeringtoolbox.com 1- Pressure We con notice that when the fluids flow through the nose as the force per unit area increased the discharge rate besides increased and all other factor remains changeless. The relationship between the force per unit area and discharge from a nozzle issue is A cardinal equation. The theoretical discharge from any nose Given by the following relation. Flow rate = CA ( 2gh ) 5 C Means the dimensionless coefficient for the peculiar nose in inquiry. A Means the country of the nozzle opening. h- Means the force per unit area caput applied to the nose. G Means the acceleration of gravitation. As the force per unit area acts in the nozzle issue it straight affect to the watercourse of fuel.let us compare in the below figure between the gas watercourse with different force per unit area.1- Differential force per unit area flow metresIn instance of the differential force per unit area bead this device used to cipher the flow by mensurating the force per unit area bead over an obstructor inserted in the flow. The chief thought of the differential force per unit area flow metre is based on the Bernoulli equation. These achieved by mensurating force per unit area bead signal as map of square flow velocity. p1 + 1/2? v12 = p2 + 1/2? v22 The most common types of differential force per unit area flow metres are a- Orifice home base With the utilizing of the opening home base, the fluid flow is measured through the difference in force per unit area from the upstream side to the downstream side. As demoing in figure 1: this procedure used in instance when dont needs for high truth. b- Venturi tubing Its best used in our instance because this setup used in instance of low force per unit area bead between the recess and the mercantile establishment of nose. In the Venturi tubing application the flow rate is measured by cut downing the cross subdivision flow country in the way of the fluid flow After the constricted country, the fluid passes through the force per unit area recovery subdivision. When up to 80 % of the differential force per unit area generated at the constricted country, is recovered with proper instrument and flow calibrating. The venture tubing flow can be less to about 10 per centum of its full graduated table scope with proper truth. c- Flow nose The flow nose are frequently used as measuring elements for gas flow application When the gas accelerated through the nose, the speed addition and the force per unit area so the gas denseness decreased and the maximal speed done in the pharynx subdivision. – Recovery of force per unit area bead in openings, noses and venture metres After the force per unit area difference has been generated in the differential flow metre. The fluid passing during the force per unit area recovery subdivision. By agencies where the differential force per unit area generated at the constricted country is partially recovered2- Variable country flow metreThe rotameter composed of an vertically glass tubing with big terminal in the top subdivision of the chief organic structure of the rotameter and metering float which it free move. when the fluid flow causes the float rise in the tubing and use the relation of I† P = H * g * P Where I† P =pressure difference between recess and mercantile establishment H = float entering P = fluid denseness 3- Velocity flowmeters In this procedure the flow calculated by mensurating the velocity and cipher the force per unit area difference from the following relation p1 p2 = 1/2 P ( v22- P v12 ) 4- Pitot tubings The Pitot tubing are one the most used in air flow measuring. The chief thought for its operation is in step the fluid speed by change overing the kinetic energy to possible energy. 5- Calorimetric flowmeter This device rule for fluid flow measuring is based on two temperature detectors in close contact with the fluid but thermic insulated from each other. one of the two detectors is contactly heated so there are temperature difference between the measuring of the two detectors. 5-turbine flowmeter 6-vortex flowmeter 7-electromagnetic flowmeter 8-ultrasonic Doppler flowmeter 9-positive supplanting flowmeter 10-mass flowmeters 11-thermal flowmeter 12-open channel flowmeterCalorimetric operation theoryThe chief thought for the operation theory of the calorimetric flowmeter based on measurings for the temperature before and after the nose by utilizing two detector and change overing this difference to signal translated by the use of the gage indexs. When the fluid flow start go throughing into the nose the heat energy is drawn from the heated detector and the temperature difference is straight relative to the fluid flow rate through the noseAdvantages and disadvantages of calorimetric flowmeterAdvantages Disadvantages 1-high truth at minimal flow rate 1-costs 2- In general lower thermic conduction require higher speed for proper measuring. 2-appear cavitations in high velocity 3-easy in its operation procedure 3-normally operates at low scope 4-High repeatability 4-low noisy factor 5- high dynamic response 6-high sensitiveness 7-small dimension ( portable )Lab applicationCalorimetric provides two types of informations. The first type is measuring of the heat capacities. This leads to values of the standard information St, the heat content ( or heat content ) HT- HS. And the heat contents and the informations of rapid stage alterations ( merger, vaporisation, polymorphism ) of a individual stuff. the 2nd type of measuring of heats of chemical reaction ( formation from the elements or the oxides, comparatively stableness of viing stage gatherings, blending in solid and liquids solutions ) either by direct reaction or through a thermchemical rhythm such as is involved. Second application for the nose in the calorimeter is to spray the natural gas to fire it inside the burning chamber. The following figure show illustration for burner noses.1-Fuel belongingss and the effects of spraysOur fuel used in the calorimeter is the natural gas which takes the name of isooctane ( C2H6 ) and it has the following microstructureTemperatureThe temperature difference between the recess and the mercantile establishment of the nose besides impacting on the nozzle public presentation this achieved by when the temperature increased this straight set uping on the fuel belongingss specially in its viscousness so in the crude oil applications for the high viscousness sometimes used heating procedure for the fuel before way through the nose.Surface TensionThe Surface tenseness in natural is the inclination of the surface of the liquid to undertaking with the smallest possible country. The consequence is usually similar to the tegument environing the organic structure of t he liquid and drawing it into the form, which will hold the least sum of the surface country. That form is spherical form. Surface tensenessNatural of flowThe natural of fluid flow through the nozzle consequence on its public presentation.for illustration in instance of laminar flow the public presentation of the nose will be better than in instance of turbulent flow. In instance of found a caput it besides affect in the nozzle public presentation.Cleaning NozzlesIn instance of utilizing fluids incorporating slatterns and other dusts it concentrated in the chief organic structure of the nose which affect on the nozzle way that cut down the flow rate through the nose which affect on its public presentation.– Spray FormsThe Nozzles used for oil burners are provided in two different general types of spray forms, excavate cone and solid cone. These are illustrated in the below Figure. It will be noted in these illustrations that the hollow cone is a spray in which the concentration of droplets is at the outer border of the spray with small or no fuel in the centre of the spray versus the other type of sprays which leads to an failing in the public presentation of the nose.Performance bettermentThe efficiency of the nozzle depending on several factors it concentrated onType of sprayer and nose of designThe per centum of air to fuel ratioSpark me thod from warmers to utilize the flicker ignition engineering.Percentage of C on the fuelSo in the following subdivision we discuss these factors which it can impact on the nozzle public presentation 1- Flammability ( firing start ) The classical method for illuming the calorimeter is fiting it is non efficient so that we improve the nozzle public presentation from this side by utilizing the flicker ignition engineering. This flicker ignition working depending on supplying it with fixed electromotive force from battery to be able acquire the initial flicker to get down the combustion procedure * The flicker ignition which get the initial flicker to the instrument acquire its power connected by wire ( 3mm ) which connected besides to battery with 12 Vs.2- Fuel to air ratioIn the theory of the stoichiometric mixture has merely plenty air to wholly fire burn the available fuel. In natural this is ne'er rather achieved, due chiefly to the really short clip available in the internal burning chamber for each burning rhythm. Most of this burning procedure completes in about 4-5 msecs. This is the clip that elapses from when the flicker is fired until the combustion procedure completed. The Air fuel ratio is the most common mention term used for mixtures in internal burning engines It is the ratio between the mass of air and the mass of fuel in the fuel-air mix at any given minute For pure natural gas the stoichiometric mixture is about 14.7:1 or? of 1.00 precisely 3-to make a window from the top to see the fire from inside alternatively of opening the system each clip. We must utilize material Cleary to see out from it and work under force per unit area 10 saloon { m C_2H_6 } + frac { 7 } { 2 } { m O_2 } ightarrow 2 { m CO_2 } + 3 { m H_2O } Equivalent ratio The equality ratio of a system is defined as the ratio of the fuel-to-oxidizer ratio to the stoichiometric fuel-to-oxidizer ratio. Mathematically phi = frac { mbox { fuel-to-oxidizer ratio } } { ( mbox { fuel-to-oxidizer ratio } ) _ { st } } = frac { m_ { fuel } /m_ { ox } } { ( m_ { fuel } /m_ { ox } ) _ { st } } = frac { n_ { fuel } /n_ { ox } } { ( n_ { fuel } /n_ { ox } ) _ { st } } 4-carbon per centum in the fuel Natural gas is an highly of import beginning of energy for cut downing pollution and keeping a clean and healthy environment. In add-on to being a domestically abundant and unafraid beginning of energy, the usage of natural gas besides offers a figure of environmental benefits over other beginnings of energy, peculiarly other fossil fuels. This subdivision will discourse the environmental effects of natural gas, in footings of emanations every bit good as the environmental impact of the natural gas industry itself. Scroll down, or chink on the links below to be transported in front.DecisionThe study is an probe to depict the calorimeter procedure and the system operation with the nozzle public presentation and the method to better its public presentation. So the chief aims from the study are To understand the basic rule of calorimeter and its necessity in technology to look into different types of calorimeters. The advantages and disadvantages utilizing these calorimeters in the technology lab environment.Mentions1- hypertext transfer protocol: //www.pro-techsolutionsltd.com/PDF/flownozzle.pdf 2- www.EngineeringToolBox.com 3- www.flowmeterdirectory.co.uk/flowmeter_calorimetric.html 4- www.webersensorsinc.com/glossary.html 5- S. Sosin, C. Moldovan, R. Iosub ; Designing and fabrication of a calorimetric micro-sensor for methane sensing, CAS International Semiconductor Conference Proceedings, Vol. 2, 2004, pp. 381 384. 6- www.bioline.org.br/pdf? se08021 7-R. Mohan Kumar, R. Muraliddharan, D. Rajan Babu, K. V. Rajendiran, R. Jayavel, D. Jayaraman, and P.Ramasamy, J. Cryst. Growth 229, 568 ( 2001 ) . 8-K. Meera, R. Muralidharan, R. Jeyavel, and P. Ramasamy, J. Cryst. Growth 263, 510 ( 2004 ) .

Being Human

As we all know that we are all human beings with uniqueness. Each one of us has different and unique traits, personalities, features and is in total different from an animal or any creatures on the earth. This means to say that we as a human being cannot be like another animal or machine on earth. We have our own set of feelings, habits, likes and dislikes, etc. In fact it can be said that we are probably the only creatures on earth that give priority and importance to relationship and love. However, since these aspects are basically the study of mind we cannot claim that love does not exist among other creatures.Many of us who are used to having pets at home understand the extent to which an animal can express love. However, we cannot judge of the concepts of sin, reasoning, self-awareness, critical thinking, individuality, emotions, empathy, etc. in case of animals. Individuals with psychological problems, sadistic personality disorder, transgressive behavior, cannibals and murdere rs can therefore be considered as being inhuman. There are also instances when human beings under the effect of drugs, neuroscience, introspection, and experiences cause irreversible changes in their traits and characteristics.There are several literatures that talks about the stories of people who were inhuman. There are people who are more â€Å"humane† than the humans around them. This, perhaps, is what really the meaning of being human. There are many people today who are arguing that the present trends in science and technology has kept man and god together. For instance, technologies such as cloning and stem cells have brought in the capability to create a whole new organism. Human beings or for that matter any organism is a result of natures cloning.However, today manmade cloning is a subject of controversy and has raised several ethical questions. There are several arguments made for and against cloning. Some have put forth valid arguments stating the immorality of cl oning. Others use the religion argument saying it goes against God's intention (McCoy n. pag). For any technology to progress and produce beneficial results it is essential that we look at the positive impacts that these technologies may have on the society. There are several researchers who have tries to divine the word being human. For instance, â€Å"Rev. Mitsuo Aoki, Ph.D has said that â€Å"The greatness of aging is to enable you to realize for the first time the deeper meaning of that it means to be human. Not the religious, not that, but more human and it's only in this process of aging that this quality of being human is realizable. You begin to understand the nature of faith, the meaning of hope. And so hope is not about something you achieved, but the life that is always shining in front of you†¦ Is beckoning you. And you only understand that in the process of aging. It's amazing what has been manifested in this process. That beyond all these things is something we call love†¦love. † (KGMB9) Different group of people define this term differently. For instance, â€Å"the constructivists state that Human Nature is a simple cultural artifact†. Sociobiologists, however, are determinists. They consider that human nature – being the inevitable and inexorable outcome of the inhuman ancestry – cannot be the subject of moral judgment†. Human dignity is indeed used to indicate that all human beings have intrinsic worthiness. Every human deserves unconditional respect and is not related to any difference in age, sex, anthropological origin, health, political boundaries, religion, or personal history.In other words it can be said that these are exclusively human. According to the Catholic thought â€Å"human dignity† is linked to an array of human life issues. For instance, it includes health care ethics. In other words catholic moral thoughts are the basic tradition’s understanding of common justice, th e common good, and the right to life and the right to health care in all aspects (Ascension Health). We as human beings have the right to choice and can select what we want in our life. This is not true in the case of animals.Self organizing is another aspect of human beings that is rare in other animals. We live as a social being and participate in the political system. The term being human can be easily understood if we know the meaning of being inhuman. Inhuman means lacking kindness, pity, or compassion or being cruel to other human beings, nature, or any organism. These acts are easily recognizable and are to a greater extent disliked by the majority of us. Besides, the ability to communicate to each other using different languages, the educational background, the society and the impact of religion makes us more human.Morality and immorality is the term that is used to define if a human being can be considered being human or inhuman. Additionally, the concepts of mortality/immo rtality mirror on the promises of life and the predictability of death. It is throughout human development, even for early man called the Neanderthals, this concept has been dominant and in some cultures it is believed that life after death is a reality. The present state of knowledge of the human being is one which has been developed using the special skills and intelligence of human beings.However, it is more by the materialistic thinking of modern technological science. We as human beings need to be more compassionate towards other creatures, nature and think of the development in a sustainable manner. It is also important to realize that we are human beings and not machines. Often times, in today’s run for success and fame, people are not realizing the basic needs of self, family as well as other related organisms. Cooperate world is more like using humans as machines to make profit, to achieve targets and generally think of the human body as being merely an elaborate mac hine which is a real problem.It is essential to realize that we as human beings need to be human to ourselves and other fellow human being with all the non-material aspects of the human being- thinking, feeling, attitudes, emotions, mores, imagination, etc. Work cited Ascension Health. Principle of Human Dignity (2007) KGMB9. The Deeper Meaning of Being Human†¦ Love (2008) McCoy, L. Lloyd's pro cloning essay. (1998).

Sales Journals Essay Example | Topics and Well Written Essays - 250 words - 1

Sales Journals - Essay Example an (176) explained, the candidate detailed that his job is specifically to look for new orders in state organizations, private sector organizations as well as individual consumers for the supply of HP products. The products include new computers and product servicing if his company gets contracted to supply computers to any client. Although I did not buy any product from John, he demonstrated that he is an outstanding salesman. He demonstrated substantial knowledge about his products and selling techniques, which are paramount in the art and profession of salesmanship. He even asked for my contacts for future follow ups and getting other referrals. To my surprise, after a period of four days as agreed on, I received a call from John confirming our meeting in a day’s time. This demonstrated how he takes follow-ups very seriously by preparing clients in advance prior to visiting them. John is a good listener; he never interrupted my speech as he carefully paid attention to every bit of what I was saying. In order to reach more clients, John explained that he utilizes sales activations and product exhibition shows that are held in different American cities. Such forums are important as salespeople can give presentations and product brochures in regard to their products. As mentioned by Amjed (1-2), he also displayed the characteristic of having good people skills noted in his friendliness, outstanding personality, good listening and the ability to communicate very effectively. He demonstrated good product knowledge as he explained without hesitation all the questions I asked I personally discovered that John is a critical thinker as his plans of action included psychological engagement of a client as well as his ability to initiate a personal feasibility study to have diversity of marketing approaches. Although this was not a company mandated survey, it was for his own benefit to achieve market segmentation in order to sufficiently capture

Juvenile Recidivism Research Proposal Example | Topics and Well Written Essays - 1000 words

Juvenile Recidivism - Research Proposal Example The following review covers a relevant time span, a wide range of factors that have an impact on recidivism amongst juveniles, a wide variety of peer-reviewed articles, and guidance on what areas should be considered to support further inquiry factors impacting juvenile recidivism. Moreover, a plethora of methods in multiple regions of the world are considered to illustrate the common links in treatment for juvenile offenders and what role that plays in recidivism. Patterns are identified throughout the articles as well as unique aspects of study and focus. Kevin Minor, James Wells, and Ear1 Angel compiled a 2008 study that explores how release from residential placements impact juvenile recidivism depending on multivariate predictors and gender differences. The data indicated that â€Å"only gender, age, victimization history, and presence of special education needs significantly predicted recidivism† of the variables that were tested (Minor, Wells, & Angel, 2008). The research span over an 18-month time span and tested a sample of 580 juvenile offenders that were released from out-of-home placements. The article’s strengths can be attributed to the method testing 33 possible predicators for juvenile recidivism. That provides a wide range of factors and may demonstrate how the factors relate to one another. The results state that males are impacted significantly by certain variables in comparison to females. Yet, both genders’ recidivism rates are directly impacted by out-of-home placements. Moreover, the authorsà ¢â‚¬â„¢ implications for further research are offered as well as a critique of the shortfalls of other research on juvenile recidivism. Also, the role of residential treatment has allowed clinicians to play a role in answering what impact recidivism rates amongst juveniles. Nancy Calley and Emily Richardson (2011) examined the influential factors related to the

To What Extent Was the Advent of Renaissance Architecture in Britain a Essay

To What Extent Was the Advent of Renaissance Architecture in Britain a Result of the Stuart Court and Monarchy - Essay Example The renaissance took place at different times in different parts of the world. Whenever Renaissance is mentioned, it must be remembered that it has to do with the conscious revival of certain aspects of the cultures of ancient Greek and ancient Roman societies. In terms of timeframe and order of occurrence, renaissance architecture came after Gothic literature. Some of the distinguishing features of renaissance architecture (like classical architecture) include precision of measurement and proportion and symmetry. All these features also took place during the British Renaissance. Renaissance got to Britain during the reign of Elizabeth I. Its advent in Britain can be said to have been influenced by Stuart courts and Monarchy. One must not however fail to realize that although renaissance Britain was the rebirth of classical culture, the purposes of the architecture peculiar to both of them are for different reasons. One of the most memorable attributes of the Stuart monarchy is that they brought to Britain, during their reign, influences from all over Europe and even influences from outside Europe. The implication of this is that, when one wants to consider their influence on British Architecture, it means indirectly that one is to consider the influence of other cultures on British Architecture. When the Stuarts were ruling Britain, the country became a floodgate for the architectural designs that were started in other parts of the world. In actuality, renaissance was not to the British. The rebirth that took place in Britain was only the direct consequence of the events that had taken place and happened earlier in Italy and France. In the first place, if there was never the Greek or Roman civilization, there would never have been anything like Renaissance in any part of the world, let alone in Britain. 1 The essence of all that has been aforementioned is that if the Stuarts rulers had not been so friendly to the arts or if they had not welcomed the architectu ral designs from other parts of the world, the notion of renaissance Britain may not have been possible in the first instance. 3 Some of the influences that the Stuarts took on include those from the Netherlands, France, Germany and Italy. Then, the influence of other climes was so much that in a single building the building designs of more than one country can be combined. For example, the design of the French and the Italians may be combined in the British Renaissance Architecture design style and this is due to the fact that the Stuarts actually combined the designs of the French and the Italians in moulding the British Renaissance Architecture into what it became. The influence of the Stuart monarchy may be said to be most eminent during the Elizabethan period which marked the beginning of Renaissance in Britain. The round arch which was one of the ensigns of the architecture that emerged during the reign of the Stuart monarchy also resurfaced during the Elizabethan period.1 Yet it does not negate the fact that the Elizabethan period itself had features that were self-generated. One of the features of the architecture of the Elizabethans that shows that not all the architectural structures of the period were a direct influence of the Stuart monarchy is the fact that most windows and doors during the period were round-headed. On the other hand, as it was during