Physical Activities And Physical Education - 826 Words

Across the nation, fundamental subjects such as mathematics, science, and history are mandatory in the education system starting from the elementary level. These subjects are taught in aiding students understanding about the world they live in. However, subjects instructed in schools, particularly physical education is viewed as unnecessary. Physical education is unquestionably required in order to create well prepared students ready to face the working field in the future. In order to achieve this, administrators must stress the importance of physical activity within the goals of physical education core programs. By doing this, physical activity can show improvement in the students’ health, academic performance, self-esteem and mental health. Physical activity is beneficial for a variety of problems. Importantly, an increase of physical activity can promote good health. Although it may seem trivial to not worry about health during childhood, doing so can lead to a healthier future. According to the U.S. Department of Health and Human Services, physical activity can lower the chance of having diseases found in adults such as cardiovascular disease, cancer, and diabetes. Particularly in young individuals, physical activity aids in healthy bone, muscle and psychological development. In order to reap these benefits, school should provide a minimum of 30 minutes of physical activity ranging from moderate to vigorous during each school day (Koplan, Liverman, Kraak).Show MoreRelatedPhysical Activity And Physical Education1983 Words   |  8 PagesShould physical activity be required in secondary schools regularly? I would say so, physical activity helps with almost everything someone can imagine from health, sports and even lea rning. Physical activity may be tough for some people but it will always help out in the long run. Physical activity and physical education not only about playing sports as you will see in this essay. Heath control’s one of the main reasons for physical activity. A example exercising, exercising on daily can helpRead MoreThe Range of Physical Activities and Theories in Physical Education971 Words   |  4 PagesPhysical education: an instruction in physical exercise and games, especially in schools† (oxford dictionary) is a range of various physical activities and theory content combined to form a core subject. Physical education is a developing course with different levels of complexity, competitiveness and skill; with areas based on skill and knowledge, health, psychology, biology and also social and personal. Most people believe physical education to be physical activity but in fact the activity formsRead MoreThe Impact that Physical Education Can Have on Encouraging Young People to Engage in Physical Activity2332 Words   |  10 PagesOne of the definitions of Physical Education is; ‘regular instruction in physical exercise and games in schools and other institutions’ (Oxford English Dictionary). It is compulsory in the UK for every child up to the age of 16. Physical Education has been adapted immensely to fit the needs of young people and is still continuing to change. There are an increasing number of young people leading sedentary lifestyles by watching television instead of doing physical activity (British Heart FoundationRead MoreProviding Structured Physical Activities And Healthy Nutrition Education Essay1883 Words   |  8 PagesThe primary purpose of this study is to determine whether providing structured physical activities and healthy nutrition education to students in grades first to sixth during their after-school hours, instead of the less structured physical activities offered during typical after-school programs will promote increased physical activity and healthier food choices. This evaluation will be the first of two reports from the evaluation of the Let’s Move National Program implemented in com munity-basedRead MoreIncreased Physical Activity and Nutrition Education Will Reduce Childhood Obesity1136 Words   |  5 Pagesand Human Services (USDHHS) recommends that children and adolescents spend 60 minutes per day engaging in physical activity that are muscle and bone strengthening (The American Alliance for Health, Physical Education, Recreation and Dance (AAHPERD), 2013). From the 1,260 hours that a child spends in their school setting, 180 of these hours are recommended for engagement in physical activity that strengthens the muscle and bone. Because a child spends most of their time in a school setting, teachersRead MorePhysical Education- Applying Risk Management Strategies to an Outdoor Activity (Snorkeling) Exemplar1427 Words   |  6 PagesL2 Physical Education- Achievement standard 91333 In this PE assessment, we learned to apply risk management strategies to outdoor activities associated with the water/beach such as snorkelling and swimming. Our class practiced snorkelling skills (ie. Clearing snorkels, equalising, dolphin kicking) in the school pool and at Picnic Bay/Mangawhai which was preparation for snorkelling at Goat Island marine reserve. We analysed the possible risks and hazards that could occur during these activitiesRead MoreAttitude and Teacher Qualification as Factors Affecting Students’ Participation in Physical Education Activities8156 Words   |  33 Pagesstage a normal human beings and as such they engage in various activities. In the subject of Physical Education (P.E.) these students manifest their individual attitude towards participation in Physical Education activities. This study is interested looking closely into this situation and would like to determine the effect of the factors of attitude and teachers’ qualification towar ds students’ participation in Physical Education activities at Basilan National High School. Recent research has shownRead MorePerception on activity format in each sport Over two thirds of secondary school physical education900 Words   |  4 PagesPerception on activity format in each sport Over two thirds of secondary school physical education teachers indicated all activities, with the exceptions of football, basketball, handball, gymnastics and swimming, should be offered in a coeducational format. The major reason for coeducational grouping in some activities in physical education lesson was those activities were not require direct body contact to compete against one another when compared with football, basketball and handball. ActuallyRead MoreWhat Impact Has the 2008 National Curriculum for Physical Education, Had in Schools? How Well Does It Equip Children to Want to Take Part in Physical Activity Outside of School Hours?1847 Words   |  8 PagesPhysical Education foundation What impact has the 2008 National Curriculum for Physical Education, had in schools? How well does it equip children to want to take part in physical activity outside of school hours? What impact has the 2008 National Curriculum for Physical Education, had in schools? How well does it equip children to want to take part in physical activity outside of school hours? Physical education is a vital part of education in schools and has changed significantly overRead MoreStudents With Disabilities Of Physical Education1705 Words   |  7 PagesDisabilities in Physical Education Megan R. Johnson Lincoln Memorial University â€Æ' Students with Disabilities in Physical Education More and more students with disabilities are being taught in the public school system today than in the past ten or so years. This gives the students the opportunity to learn and prosper in their least restrictive environment along with their peers. Many educators, as well as those in physical education, are learning how to implement and incorporate activities that will

An Argumentative Essay Regarding the building of the Keystone pipeline Free Essays

With an increasing global population and ever industrializing society’s, environmental concern is rarely given priority over economic incentive. But what people fail to realize is that our environmental failures, and relative apathy about it set up a plethora of problems for future generations to deal with. One of the most important decisions president Obama will face in the next year will be whether or not to approve the building of the Keystone XL pipeline, a massively sized, and massively controversial oil pipeline that would stretch all the way from Alberta Canada, to American oil refineries along the Gulf Of Mexico. We will write a custom essay sample on An Argumentative Essay Regarding the building of the Keystone pipeline or any similar topic only for you Order Now Despite the economic incentive present, the building of the Keystone XL pipeline should not happen because of the environmental risks posed, and the fact that it bolsters our dependence on fossil fuels. Oil pipelines are prone to environmentally devastating spills, and have never proved to be an effective long term solution for the transport of crude oil. A pipeline the size of the Keystone XL would simply be a disaster waiting to happen. The proposed pipeline would stretch over 2,000 miles, and go directly above the Ogalalla Aquifer in the central United States. The Ogalalla aquifer is one of the largest, and most important in the entire United States, â€Å"About 27 percent of the irrigated land in the United States overlies this aquifer system, which yields about 30 percent of all ground water used for irrigation in the United States. The aquifer system supplies drinking water to 82 percent of the 2. 3 million people (1990 census) who live within the boundaries of the High Plains study area.† (Dennehy) The sheer size of the aquifer makes it so that the Keystone XL would have to go over it in order to reach it’s destination, so what damage a spill would have is only magnified by the agricultural importance of the aquifer. There have been 24 oil pipeline spills in the US alone over the last decade, spilling over 680 thousand tonnes of oil. (List of Oil Spills). And even despite a recent spill in Arkansas, proponents of the pipeline still have failed to properly look into it’s potential impact. â€Å"†¦the study is missing some critical elements, including an in-depth review of pipeline safety issues, added pollution in refinery communities and a special assessment of the impact on wildlife†¦. Keystone XL is rife with issues that exacerbate climate change and environmental injustices. † (Mogerman). Rather than be concerned with the issues presented by the pipeline, or the past precedent of failure many pipelines have had in the US, Keystone supporters seem to only be focused on the profit it’s building would turn. And many wealthy supporters have turned to lobbying News programs into downplaying it’s risks. â€Å"TV Outlets Mentioned Jobs Benefits Twice As Often As Spill Risks. Television outlets overlooked the threat of Keystone XL to the sensitive ecosystems along the pipeline route, mentioning the risk of a spill in just 20 percent of coverage since Election Day, November 6, 2012. Meanwhile, 43 percent of television coverage promoted the jobs benefits of the pipeline.† (Fitsimmons) The media is the most effective way to get a message to the public, and wealthy oil corporations have proved they’re willing to spend money to get a persuasive message across to the public, â€Å"Keystone pipeline supporters outspend it’s opponents 35 to 1†¦ Some of this money going to news stations to encourage a positive view be portrayed. † (Israel) If the Keystone pipeline is built, a potential spill poses immense environmental risk to humans and wildlife alike, but supporters fail to acknowledge these risks and continue to push for it’s production. America should be moving toward widespread usage of renewable energy, for the sake of its economy and environment; the building of the Keystone XL pipeline would only further our national dependence on non-sustainable sources of energy. America, like many countries worldwide has been making a push toward sustainable energy on all fronts, and as public support of the shift becomes more and more apparent, â€Å"85% of Iowan’s support wind farms, and this number is an accurate gauge of the approximate public attitude nationwide.† (Haugen) large energy companies, and other companies like car manufacturers become more and more likely to jump on the bandwagon and help the progress, â€Å"Green car madness has taken over. This year we have seen more electric and hybrid vehicle startups than ever before. † (Morrison) Nearly everyone recognizes the benefits of the shift, both in terms of how it would help our environment in the long term, but also the economic impact it would have, (reduced gas costs, lower electric and other utilities bills†¦ etc. ) But still, many large companies work to impede the progress in favor of  maintaining our dependence on fossil fuels. The American Petroleum institute has worked with many oil industry protection companies to stymie the renewable energy movement, even in some cases, â€Å"posing as environmentalist groups in order to attract the support of environmentalists while simultaneously pushing their anti-renewable agenda. † (Blankenhorn) Many of these companies striving against renewable energy also support the building of the Keystone pipeline, using the justification that the building of the pipeline would lower gas prices. But what they fail to acknowledge is the basic economic fallacy of this, â€Å"Fossil energy prices are not going to fall. The more you remove carbon-based resources from the ground, the more it costs to get more. † (Blankenhorn) The law of supply and demand dictates that as supply lessens, demand goes up, and as does price. So even if prices are lowered in the short term, the fact that crude oil is a non-renewable resource assures that the pipeline is in no way a permanent solution to gas prices so many people worry about. Perhaps a more permanent solution to gas prices would to eliminate gas altogether. Rather than pumping money into a project like the pipeline that would simply increase our dependence on fossil fuels, more money should be put into the research and development of sustainable energy. With the US dollar that will go into building the Keystone pipeline, â€Å"Approximately 12. 2$ billion† (TransCanada), with that money alone, we could afford to put a whole home solar panel system on over 1. 8 million homes across the country (Wholesale Solar), or purchase a Nissan Leaf electric car (no gas emissions, 108 mpg) for over four hundred thousand people.(Gunther) Supporters of the Keystone Pipeline argue that the jobs created by the pipeline, and the money that would in turn be pumped into the economy validates its building. Approval of the pipeline would immediately add many job opportunities to the American workforce, â€Å"It’s estimated that the Keystone XL project would help create at least 20,000 new American jobs in manufacturing and construction, said House Speaker John Boehner. † (Shierter) This immediate influx of jobs would benefit the national economy and reduce unemployment. Supporters also say that it’s building would help reduce gas prices throughout the country, a pressing issue that effects a large number of people. â€Å".. they say the few pipelines that do connect Canada’s oil production region to the US currently flow where refining capacity is limited. This means less gasoline for your tank. The result would mean more supply for US consumers, and therefore, lower gasoline prices. † (Sanati) With the pipeline carrying nearly 800,000 barrels of oil a day directly into U. S. Refineries, our foreign dependence would be significantly reduced, and the ‘everyday person’ would see a drop in their gas prices. Supporters say that these economic incentives are enough enough to outweigh the environmental risks of building the pipeline. While the fact that the pipeline being built would immediately create 20,000+ jobs for American people is a fact, and can’t be refuted, what supporters like John Boehner fail to acknowledge is the permanence of these jobs. The national energy panel came out with a report regarding the economic impact of building the pipeline, saying â€Å"†¦ once up and running, the operation of the pipeline would only support 35 permanent and 15 temporary jobs, mostly for inspections, maintenance and repairs. Based on this estimate, routine operation of the proposed pipeline would have negligible socioeconomic impacts. † (Buford) What good in an influx of 20,000+ jobs if, once done with their initial job are no longer needed? The idea that the jobs created by the pipeline should be enough to make us want to build it is a short-sighted evasion of facts. Rather than thrust people into impermanent jobs related to the pipeline employers nationwide should be pushing people toward working in the field of renewable energy, â€Å"The field of renewable energy has expanded vastly over the last 10 years, creating over 2.3 permanent jobs worldwide. A number expected to continue increasing. † But America has yet to embrace this shift as other countries have â€Å"In the United States, federal policies have been weak and inconsistent over the years. Still, a study for the American Solar Energy Society found that the U. S. renewables sector employed close to 200,000 people directly in 2006 and another 246,000 indirectly. † (Bezdek) The potential is there for renewable energy to emerge as a power player in terms of national employment in the U.S, other countries show it’s massive potential, â€Å"In 2006 Germany had some 259,000 direct and indirect jobs in the renewables sector. The number is expected to reach 400,000-500,000 by 2020 and then 710,000 by 2030. † (Buhler) Yet the U. S still seems wary to make a commitment to renewable energy, in many ways do to powerful oil companies and other people with economic interests in oil working to impede a national shift. Rather than focus on the short term employment that would come from the Keystone Pipeline, the American government and energy companies should work on shifting from fossils fuels, to renewable energy. It would not only benefit the environment, but expand an already existing field of permanent jobs. The risks posed by building the Keystone XL pipeline outweigh it’s economic potential by a large margin. It’s building would only further delay us as a country from moving toward widespread renewable energy. As inhabitants of this Earth it is our responsibility to preserve and protect the Earth and it’s natural resources for future generations, to build the Keystone pipeline would contradict that philosophy. Many people have stepped up for the cause and publicly opposed the pipeline, whether through petitions, letters to political figures, or actual demonstrations, this public pressure is what convinces politicians to support a stance, and this will to protect is exactly what will end up preserving our Earth. â€Å"We abuse land because we regard it as a commodity, belonging to us. When we see land as a community to which we belong, then we may begin to use it with love and respect. † How to cite An Argumentative Essay Regarding the building of the Keystone pipeline, Essays

Financial Report Audit Reliable Printing †Myassignmenthelp.Com

Question: Discuss About The Financial Report Audit Reliable Printing? Answer: Introduction Through this assignment we would be doing a in depth analysis of the case study of a printing company named Reliable Printing Ltd. Basically we would be dealing with the financial reports for the period that is ending on 30th June 2015. I would be dealing this assignment as a senior auditor with the Rogers Brown who have recently taken up the auditing from Jones Associates. Reliable Printing Limited or RPL deals in variety of products and they print magazines, books etc on print on demand basis. They also have extended their business to maximize their earnings by having publishers titles available as searchable e-books that could be downloaded directly by readers from RPLs web site. Now being the auditor there are few questions that needs to be answered which are related to financial reports auditing. This will provide us with a real life insight into auditing and financial reporting. As part of your planning process, you are considering whether you will need to use the services of an expert in the audit of RPL. After reading and doing an in depth analysis of the case study given, I find it very important or necessary to use the services of an expert in the audit of RPL as part of the planning process. The services of an expert in the audit will provide stability to the auditing and financial reporting of the organization with strict adherence and compliance to the standards set by their respective bodies (Ashton). Thus more transparency and specialization will be available which would help in managing things in a much better management. This would thus be very beneficial for the working as well as reputation, earnings etc of the organization. An expert in the audit committee of the organization would ensure that all the accounting, auditing, law, taxation rules and regulations are strictly abided by and thus a proper reporting would be done. It would also be beneficial for bringing about changes very effectively and with ease. Timely inspections and check are done by the experts and accordi ngly changes and reports are developed (Graham). An expert can be well aware of the changes happening even in the external environment and weigh the pros and cons of it and accordingly can plan regarding the future actions and courses. William Jackson, the CEO of RPL, has requested that the tests of controls only be performed once (due to the disruption caused by audit staff to the work of the staff in the printing and shipping department). In financial, he has requested that the tests of controls occur only during July 2015, as this is traditionally the quietest time of the year for RPL. You expect the audit report to be signed on 15 August 2015. This is a really good move by the CEO as it would ensure a onetime check in the end. This would not disrupt or disturb the working on a regular basis and would enhance the productivity and performance of the organization. The test of controls should be done at the year end to get an overview of the entire year all at once and it has also been observed over the time that it would be the quietist time of the entire financial year (Georgiades). It would thus also not hamper the working much. This should be followed by the other auditing procedures as well all at once in a stretch so that the auditing reports and ready and signed by 15 August 2015. For each of the manual and IT application control activities identified in question 7.28 inChapter 7, design an appropriate audit procedure to test that control. For the manual and IT application activities the best audit procedure to test their control would be sampling and random checking (Apostolou and Alleman). This is due to implementation of the annual policy of tests of controls. There will not be much time to check each and every transaction and activity in details. Thus it would be a nice solution to introduce sampling and random checking. Few transactions from each group must be chosen and evaluated to ensure their accuracy and efficiency. This is also very efficient as there specialization in every field and with an expert who looks into the day to day transactions. Thus it also reduces the chances of errors and mistakes and increases the efficiency and effectiveness of the auditing procedure selected or designed. For each of the audit procedures you described in (a), outline the result you would expect if you determined that the control activity was not reliable. In the above paragraph I stated random checking and sampling as the two auditing procedures to be viable for the organization. If the control activity was determined to be non reliable the results that would be expected to be that major mistakes that do not occur frequently would be missed and not taken into account (Hatherly) . The smaller the sample size would be the more is the chance of mistake. Random checking would also not ensure that all the transactions and activities are monitored with equal weight age or importance. This can lead to error in calculation and measurements. Thus there can be accounting errors like omission, double posting etc. In the IT application area there can be software bugs and mistakes that can be left unnoticed and thus can lead to wrong outcomes and results in the reports. Ignoring considerations of limitation of scope, discuss the effects of Williams requests on the sufficiency and appropriateness of the audit evidence to be gathered. According to Williams request would be very beneficial for the organization as it incorporates an internal auditing committee and body that would ensure specialization and continuous check and control on the day to day transactions and events which would bring more stability and accuracy to the organization. Also the appointment of expertise would ensure more specialization and accuracy (Kremer). The auditing reports gathered would be sufficient and appropriate enough as due to specialization there would be very few chances of mistakes and thus the evidences collected through sampling and random checking would give us a correct and appropriate overview without much mistakes and errors. Review the sample supporting control accompanying the book and identify any control deviations that would be revealed by your tests of controls. The sampling supporting control would be very beneficial for the organization and would help us to provide us with adequate auditing evidences with the best overview of the financial transactions. This would thus be beneficial for the organization to prepare an error free more or less accurate financial and audit report. There is very few chances of any control deviations to be revealed by the test of controls (Ricchiute). Only those errors and mistakes would not be identified whose occurrence is not very common and is not traceable through samples. These mistakes are special in nature with very few occurrence possibilities. Describe how generalized audit software could be used to test sales cut-off at year end. The sales have to invoice in the system before 27Th June as the warehouses are kept closed from 28-30th June. All the sales have to be in transit and be on its way to the delivery. The audit software can be used to test sales cut-off at the yearend very effectively (Robertson). It can be used for measuring and calculation of the year end stock and thus the sales can be calculated accordingly. The average weighted method or the FIFO principle should be used and a consistent inventory policy should be followed. This would ensure proper and efficient evaluation of inventories and thus can be used to test the sales cut off at the yearend very effectively and efficiently. Conclusion Through ts assignment we saw on how auditing a very important part in preparing financial reports is. Auditing requires expertise and specialization and internal audit control is very effective to ensure day to day monitoring and adherence and compliance to the rules and standards. Different auditing techniques and procedures and evidences should be evaluated according to its pros and cons and respectively and the best suited should be applied consistently. References Apostolou, Barbara, and Francine Alleman. Internal Audit Sampling. Altamonte Springs, Fla.: Institute of Internal Auditors, 1991. Print. Ashton, Robert H. Research In Audit Decision marketing. Vancouver, B.C.: Canadian Certified General Accountants' Research Foundation, 1983. Print. Georgiades, George. Audit Procedures. Chicago, Ill.: CCH, 2006. Print. Graham, Lynford. Internal Control Audit And Compliance. Print. Hatherly, David J. The Audit Evidence Process. London: A. Keenan, 1980. Print. Kremer, Boris. Audit. Luxembourg: Casino Luxembourg, 2001. Print. Ricchiute, David N. Auditing. Cincinnati, Ohio: South-Western College, 1995. Print. Robertson, Jack C. Auditing. Homewood, IL: BPI/Irwin, 1990. Print.

Yoga for Stress Management

Introduction Different people have differing levels to which they can effectively withstand stressing environmental conditions. Factors such as personality types, the emotional stability attributes of different people, and personal temperaments may determine this ability (Kumar Sharma, 2011).Advertising We will write a custom research paper sample on Yoga for Stress Management specifically for you for only $16.05 $11/page Learn More Exposure to stressing environmental conditions has negative consequences to both psychological and physiological health of an individual. Stress may have implication of low satisfaction in life and lead to incapacity for people to work both effectively and efficiently. At organizational level, stress correlates positively with burnout, which constitutes an important factor for high labor turnover (Adhia, Nagendra Mahadevan, 2010). In clinical settings, stress underscores one of the risk factors for cancer, hypertension, and diabetes among other chronic ailments. Although stress may have some positive implications on people, its management mainly concerns dealing with its negative consequences in all lifestyles. Stress management implies the deployment of psychotherapeutically designed techniques for reducing and keeping stress levels under check to ensure proper functioning of people in their everyday work. Yoga comprises one of these techniques having its historical roots in the Hinduism philosophy. For instance, Karma yoga, which is one of Yoga types, aids in controlling stress through the development of appropriate attitudes in relation to work environment coupled with enhancing the ability to respond positively to professional anticipations for managers and employees in any organization, its industry of operation not withstanding (Kumar Sharma, 2011). This research paper argues that everyone should practice yoga as it reduces stress, increases flexibility and stamina, and it can heal common aches and pains. It first presents the background to Yoga before discussing stress and its associated health and organizational managerial challenges.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The goal is to show that if yoga can reduce stress, then stress-related health challenges and organizational management challenges like burnout can also be resolved by embracing the practice. The last part analyses the contribution of the yoga lifestyle in dealing with stress. Background to yoga Yoga is among the six main pillars making the Hindu philosophy. For over one millennium, the philosophy has been fundamental to explaining various experiences of people with regard to mental complexities. Adhia, Nagendra, and Mahadevan (2010) posit that yoga constitutes a technique for lowering fluctuations of people’s mind to ensure that they reach reality of their real nature. It comprises v arious ethical and moral living guidelines. Breathing exercises are the key components for enhancing people’s consciousness and growth spiritually under the yoga sutras philosophy. Yoga Ashtanga comprises guidelines for moral behavior, cognitive learning processes, and various approaches to psychological coupled with physiological practices for improving life (Adhia, Nagendra Mahadevan, 2010). The concepts of Niyama together with Yama focus on inducing appropriate extrinsic behaviors in individuals with the main aim of lowering both bodily and mental disturbances in the quest to reduce stress levels. Yoga attracted the attention of modern elites of western nations from 1850s and later it developed in early years of 1900s. In â€Å"the early 1980s, yoga emerged as one of the popular physical exercise practices among westerners† (Kumar Sharma, 2011, p.19).Advertising We will write a custom research paper sample on Yoga for Stress Management specifically for you for only $16.05 $11/page Learn More This form of yoga is commonly known as Hatha yoga. The ability of Yoga in alleviating stress and improving the functioning of people’s bodies led to conducting many studies on its capacity to reduce illness associated with stressful situations like asthma, cancer, and heart ailments (Kumar Sharma, 2011). In this sense, it relates to the reduction of mental anxieties to induce mental peace with people’s healthy lifestyles. Its application in clinical disciplines of study relies on psychoneuroimmunology theoretical principles (Yadav Sharma, 2012). In fact, Yoga is practiced with the belief that it has the potentiality of altering people’s personality, emotional, and physical characteristics coupled with fostering and strengthening the capacity to cope with stress positively. This assumption underlines the importance of teaching yoga practices like asanas, pranayama, mudras, and bandhas in physical practi ce lessons. Stress and its associated health and organizational challenges Lack of practice and excessive stress level that are beyond people’s stress thresholds may induce common illnesses such as aches and pains, inflexibility, and lack of mental relaxation. This aspect suggests that yoga principles can help to mitigate these challenges. Chong, Tsunaka, Tsang, Chan, and Wai (2011) argue that any system of yoga may reduce stress effectively, which underlines its continued popularity. Stress implies uncomfortable life through the reduction of its joy by conditions like insomnia and headaches coupled with backaches. These challenges constitute the symptoms of major epidemic illness like osteoporosis. Stress also correlates positively with vata derangement, which describes the condition of reduced instability and flexibility upon excessive rise of air related to the aspects in the body (Treven, 2010).Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More High levels of vita air have the implication of causing people to have mood swings due to lack of focus and sound mental state. Major symptoms for this condition include insomnia and anxiety and stress relates to these symptoms. In organizational settings, high stress levels among employees may lead to low organizational productivity. Hence, mechanisms of reducing it concern every manager. For instance, in hospital settings, addressing challenges that may result in high turnover levels among nurses remains crucial to hospitals’ management. Putting in place mechanisms of nurses’ retention is a critical measure for success of any heath institution. Nursing management scholars consider nursing as one of the stressful professions. For instance, Force (2005) argues that nurses often encounter situations that make them burnout. Handling injured and sick patients coupled with handling of almost dying people exposes nurses to emotional turmoil, which may result in higher workp lace related stresses. The value of service delivery within any organization depends on the extents of motivation of employees who deliver services to clients. In health facilities settings, nurses are the persons who are always in close contact with service seekers, viz. the patients. Hence, it is crucial for nursing management to ensure that nurses remain motivated by handling various situations that may render them to having low self-esteem and poor attitude towards their work. Consequently, if yoga practices can reduce stress levels, it implies that deploying it in the healthcare organizational setting can incredibly help in reducing the effects of turnover rates for nurses associated with burnout. Burnout constitutes a response to interpersonal coupled with emotional stressors within work environments. It has inefficacy and disparagement coupled with mental and emotional fatigue as its main aspects (Adhia, Nagendra Mahadevan, 2010). In particular, work-related burnout has nega tive implications on the effectiveness of an organization and its workers’ health. Research in organizational management indentifies burnout and discusses its complexity in affecting work relationships, which leads to organizational conflicts. In organizational settings, the relationship between stress and burnout suggest that yogic practices can offer holistic solutions that can foster its elimination (Adhia, Nagendra Mahadevan, 2010). Yoga lifestyle and stress management From previous discussions, stress is responsible for many challenges encountered by people, both in terms of health and in organizational settings. This aspect underlines the importance of posing the query on the effectiveness of yogic tendencies in managing stress in an effort to resolve challenges encountered in all lifestyles. Adhia, Nagendra, and Mahadevan (2010) study on the yoga practices’ contribution in the reduction of burnout-associated stress among managers hypothesize that managers who e ngage in the practices have higher probabilities of managing burnout more effectively as compared to those who deploy other approaches to mitigate it. The researchers conducted a controlled experiment involving 120 managers at Birla Cellulose Company, in India. They experimentally measured burnout with the help of standardized questionnaires demanding self-reporting after the administration of yogic practices (Adhia, Nagendra Mahadevan, 2010). The main yoga practices given to the people under experiment were spot-jogging, moving hands, and rotation of the body among others. Their experiment indicated that yoga practices reduce stress levels significantly among factory managers. The effect of stress reduction is the diminution of burnout. The managers involved in the experiment showed improvements in contextualizing their work environment through paying focus on the operations of the organization by virtue of the reduction of concentration on other environmental stressors. Therefore , the work of Adhia, Nagendra and Mahadevan (2010) challenges human resource managers across all industries to seek for mechanisms of implementing yogic practices within their organizations. This aspect can help them to manage strenuous environmental conditions effectively to mitigate incidences of workforce’s burnout. Strenuous stimuli can emanate from exposures to natural calamities. Hypothetically, the administration of yoga exercises to survivors of natural disasters can help to reduce stresses associated with the loss of both lives and property. Referring to past literature on the effectiveness of yoga in reducing stress associated with exposures to natural calamities, Telles, Singh, Joshi, and Balkrishna (2010) note that research indicates that administering yoga practices to persons, who have experienced natural calamities, can be effective in managing their stress when the practices are done for one week. The researchers sought to investigate the applicability of this scholarly finding in an Indian context. They administered yoga practices to survivors of the Bihar’s flooding one month after its occurrence in 2008. The study used a sample of 22 male volunteers between the ages of 34 and39 drawn from a population of 1089 flood survivors. The sample was divided into two. The controlled group proceeded with its normal daily chores. The other group enrolled for yoga practices. The practices were done for one hour each day, for one week. In a bid to determine the impact of the yoga practices, the researchers measured variability in heart rates for the two groups, their rates of breathing, and emotional distress. The group undertaking yoga recorded reduced sadness levels, while the controlled group recorded increasing anxiety levels (Telles, Singh, Joshi Balkrishna, 2010). This aspect suggested that the controlled group members were likely to experience more stress associated with exposure to natural disasters as compared to that undertaking y oga. The study by Telles, Singh, Joshi and Balkrishna (2010) suggests that yoga can eliminate negative feelings and thoughts in unconscious memory for people who have experienced natural calamities. Unconscious mind is the second part of the human mind from the perspective of the Freud’s theory of personality. It acts as the principle storage for all thoughts, memories, and feelings coupled with urges that exist outside people’s conscious awareness. With regard to Fleeson (2004), most contents of the unconscious memory are unpleasant or unacceptable under normal circumstances. They include feelings of conflict and pain coupled with anxiety among other issues. Emotional pain and anxiety experienced by survivors of natural calamities is most likely to be held in this part of people’s memory, which yoga can effectively remove. Despite the inadequacy of controlled experimental and empirical studies on the effectiveness of yoga in treating stress, literature on its m echanisms of reducing stress provides sufficient grounds for its ability to constitute a promising way of managing various stress-related health challenges. This goal can be achieved through the Kundaliniyoga school of thought (Granath, Ingvarsson, Thiele Lundberg, 2006). This pedagogy characterizes exercises with stimulation of blood flow coupled with increased blood supply in the brain and the nervous system. Exercises also foster supply of blood in the glands that control the endocrine system (Granath, Ingvarsson, Thiele Lundberg, 2006). The increasing concern over yoga to constitute an effective tool for managing stress prompted Chong et al. (2011) to conduct an intensive systematic review of various studies on the deployment of yoga in the management of stress. The focus was mainly on the RCTs and the CCTs. The study evaluated the studies based on their results’ capacity to lower stress levels coupled with stress-associated symptoms among adults. The studies reviewed b y Chong et al. (2011) indentified various methodological challenges, especially limited availability of follow up information on the capacity of the administered yoga practices, to have completely lowered stress levels in the adults taken through them. However, in all the studies reviewed, within the duration of administration of the yoga exercises, both male and female adult participants had lowered their stress levels coupled with recording reduced stress-related symptoms. The identified challenges in the existing studies on yoga and stress management by Chong et al. (2011) highlight the necessity of conducting studies investigating the long-term impacts of the yoga practices coupled with indentifying biological processes, which result in lowering of stresses after administering them. Granath, Ingvarsson, Thiele, and Lundberg (2006) compared various programs for managing stress with Kundaliyoga. The sample deployed in conducting the research was drawn from a big company in Sweden. Based on gender characteristics, the sample constituted 7 males and 26 females. Through random selections, for every intervention, there were two groups. Since the main goal was to compare behavioral approaches to stress management and the yoga methodology, there were four groups of participants. After administering different programs for the two mechanisms of managing stress for four months, based on variables like anger, mental exhaustion, and heart rate, no differences in results were indentified (Granath, Ingvarsson, Thiele Lundberg, 2006). Granath, Ingvarsson, Thiele and Lundberg (2006) study suggests that other approaches for managing stress can produce similar results to those realized after the administration of yoga. This observation invalidates earlier hypothesis that yoga practices produce better results when applied in stress management as compared to other approaches such as cognitive and behaviors approaches to stress management. Consequently, validations of Adhia, N agendra, and Mahadevan (2010) finding require further research to determine the condition under which yoga comprises the most promising and superior approach to stress management in organizational settings. Amid the necessary further research on the application of yoga in the management of stress among organizational executives, research discussed by Adhia, Nagendra and Mahadevan (2010) proves the effectiveness of yoga in the management of anxiety, which entangles a key component of stress. The study utilized 91 patients drawn from a population of people having anxiety neurosis. The patients were requested to select their preferred treatment approach. Fifty-three (53) selected therapeutic treatment using drugs while 38 selected yoga therapeutic treatment option. All the 91 patients were tested clinically and psychologically for anxiety before commencement of their respective treatment options. Similar tests were also conducted after completing the respective therapeutic treatments. Those taking yogic therapy registered decreased anxiety, while ‘locus of control scale’ reflected higher levels of concentration coupled with higher attention. However, these changes were insignificant statistically (Adhia, Nagendra and Mahadevan, 2010). The group taking drug therapy showed no changes when assessed on a different scale apart from the ‘locus of control scale’. Arguably, this aspect indicated a possibility of effectiveness of yogic therapeutic interventions in reducing anxiety as confirmed by later studies such as Granath, Ingvarsson, Thiele, and Lundberg (2006) and Telles, Singh, Joshi, and Balkrishna (2010). While deploying yogic exercises to manage stress, increase stamina, and enhance body flexibility or remedy common aches and pain, their proper administration is incredibly important. For instance, Treven (2010) notes that a vigorous asana lowers nervous energy, but care is vital while taking overdo. This assertion holds as strenuous exe rcises lead to exhaustion, which when not well balanced with yogic practices to induce relaxation, may cause higher vata derangement levels. This situation leads to symptom rebounds. Kapalabhati together with bhastrika may also counter higher levels of vata derangement (Treven, 2010). Reducing vata derangement requires yogic exercises like Malasana and Sarvagasana. Pratyahara comprises an important yogic practice in stress management. Adhia, Nagendra, and Mahadevan (2010) argue that although people may not notice, auditory coupled with visual stimulations cause a large variety of stresses in the current world. This stimulation emanates from cell phone vibrations, glaring at computers and television screens, street traffic noises, and interaction with other gadgets meant to make life comfortable. Consistent breaks from these stimulations using the yogic concept of Pratyahara may help in reducing stresses instigated by these stimulations. Hence, by deploying yogic practices effectivel y and repeatedly, it may become possible to deal with social, physical, and environmental stressors proactively. Conclusion Yoga entails an effective approach for the management of stress. Conducting yoga practices enable people to manage stressing situations effectively at both mental and physical levels. Based on the discussions on the use of yoga in managing stress, it functions at intellectual levels, subconscious levels, and physical levels. Although predominately employed in ancient India to induce stamina, its capacity to reduce stress in individuals makes it find applications in therapeutic interventions in medical settings to treat ailments associated with stress, and reduce risks factors for ailments whose symptoms are marked by anxiety and aches, which are also indicators of stress. Researches discussed in this paper indicate a positive correlation between yogic practices and low stress levels. Nevertheless, long-term research is critical to ascertain if the practices res ult in a permanent treatment for stress, or they should be done routinely to achieve long-term results in management of stress. Nevertheless, all people should practice yoga to attain the related benefits as espoused in this paper. References Adhia, H., Nagendra, R., Mahadevan, B. (2010). Impact of Adoption of Yoga Way Life on the Reduction of Job Burnout of Managers. The Journal for Decision Makers, 35(2), 21-33. Chong, C., Tsunaka, M., Tsang, H., Chan, E., Wai, C. (2011). Effects of Yoga on Stress Management in Healthy Adults: A Systematic Review. Alternative Therapies in Health and Medicine, 17(1), 32-38. Fleeson, W. (2004). Moving personality beyond the person-situation debate: The challenge and the opportunity of within-person variability. Current Directions in Psychological Science, 13(2), 83–87. Force, M. (2005). The Relationship between Effective Nurse Managers and Nursing Retention. Journal of Nursing Administration, 35(8), 336-341. Granath, J., Ingvarsson, S., Thie le, U., Lundberg, U. (2006). Stress Management: A Randomized Study of Cognitive Behavioral Therapy and Yoga. Cognitive Behavior Therapy, 35(1), 3-10. Kumar, J., Sharma, K. (2011). Karma Yoga: A Philosophical Therapeutic Model for Stress Management. International Journal of Education and Allied Sciences, 3(1), 15-22. Telles, S., Singh, N., Joshi, M., Balkrishna, A. (2010). Post Traumatic Stress Symptoms and Heart Rate Variability in Bihar Flood Survivors Following Yoga: A Randomized Controlled Study. BMC Psychiatry, 10(18), 1-10. Treven, S. (2010). Individual methods for reducing stress in work settings. Interbeing, 4(2), 1-5. Yadav, R., Sharma, R. (2012). Efficacy of a Short-Term Yoga-Based Lifestyle Intervention in Reducing Stress and Inflammation Preliminary Results. The Journal of Alternative and Complementary Medicine, 18(7), 662-667. This research paper on Yoga for Stress Management was written and submitted by user Derr1ck to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Roles of Identity in Asian American Citizenship essays

The Roles of Identity in Asian American Citizenship essays Within history Asians eligible for citizenship were considered to be a privileged. However, Asian Americans did not simply perceive citizenship as the right to vote or carry a passport but moreover the rightful membership in society - a membership that carries with it certain rights, loyalties, and duties. Unfortunately for Asian Americans, race has shaped the politics of membership and the determination of rights, loyalties, and duties for Asians Americans - acquisition of citizenship would not come easily. Thus, Asian Americans constructed several strategies to protest this inequality: community formations and identity constructions. The Asian American conception of citizenship included a sense of equality that seemed unobtainable. The diction and tone of subordination in Manuel Buakens recollection of the First Filipino Infantry to gain citizenship in 1943 conveys the futility of American citizenship - prejudice and racism distorted the sense of U.S. nationalism within Asian Americans. Buakens quotation of the posts public relations officers description of the ceremony reveals indirectly the fragmentation of citizenship - They are waiting at this moment for the only reward that they have asked - citizenship - real live nephews of the Uncle Sam they revere. (Filipino Regiment Member Manuel Buaken Fights for Freedom, 290 - 291) Despite the peril endured by the Filipino Infantry to aid American they were merely considered nephews of Uncle Sam - a menial status of citizenship unequivalent to common Americans. Furthermore, in the ceremonies closing speech Judge Welsh would quote, Citizenship came to us who were born here as a heritage - it will come to you as a privilege. (Filipino Regiment Member Manuel Buaken Fights for Freedom, 291) Implicit is a sense that the benefits of citizenship are integrated with race; Americas repression of Asiatic citizenship denotes that the Infa...

Thermodynamics and the Cooking of a Turkey

Thermodynamics and the Cooking of a Turkey Turkeys are native to North America, called Indian fowls in some writings of the 1500s. Around 1519, ships began transporting turkeys back to Spain, thus beginning its migration to Europe. American Benjamin Franklin advocated the turkey as the national bird. The turkey became prominent in Europe in the 1800s during the holiday season, replacing the goose as the most popular Christmas bird in the latter part of the century. In 1851, Queen Victoria had a turkey in place of her standard Christmas swan. The Make-Up of a Turkey At the biochemical level, a turkey is a combination of approximately 3 parts water to one part fat and one part protein. The majority of meat comes from muscle fibers in the turkey, which are mostly proteins- notably myosin and actin. Because turkeys rarely fly but rather walk, they contain far more fat in their legs than in their breast, which results in the strong differences in texture between these sections of the bird and the difficulty in making sure that all portions of the bird are properly heated. The Science of Cooking a Turkey As you cook the turkey, muscle fibers contract until they begin to break up at around 180 F. Bonds within the molecules begin to break down, causing proteins to unravel, and the dense muscle meat to become more tender. Collagen in the bird (one of three protein fibers that attaches muscles to the bone) breaks down into softer gelatin molecules as it unwinds. The dryness of a turkey is a result of muscle proteins coagulating within the meat, which can result if it is cooked too long. Temperature Differentials Part of the problem, as described above, is that the different nature of the light and dark meat in a turkey result in different rates to reach the coagulation of the muscle proteins. If you cook it too long, the breast meat has coagulated; if you dont cook the bird long enough, the dark meat is still tough and chewy. Harold McGee, a food science writer, indicates aiming for 155 to 160 F in the breast (which concurs with the overall temperature indicated by Roger Highfield), but you want 180 degrees or above in the leg (a distinction Highfield does not address). Heating Differentials Since you ultimately want the breast and legs to be different temperatures, the question is how to successfully accomplish this. McGree presents one option, by using ice packs to keep the breast of the bird about 20 degrees lower than the legs while thawing, so that the legs get a heat start on the cooking process when theyre put in the oven. Alton Brown, of Food Networks Good Eats, once presented another way to establish different heating rates, using aluminum foil to reflect heat away from the breast, thus resulting in the legs heating faster than the breast. His current roast turkey recipe on the Food Network website does not include this step, but if you watch the related videos, it shows the steps involved in using the aluminum foil. Cooking Thermodynamics Based on thermodynamics, it is possible to make some estimations of cooking time for a turkey. Considering the following estimations, it becomes fairly straightforward: Assume the oven maintains a constant temperature throughout.Assume the thermal diffusivity is independent of temperature and time.Assume the turkey is so plump that it can be estimated as a sphere. You can then apply the principles of Carlaw Jaegers 1947 Conduction of Heat in Solids to come up with an estimate for the cooking time. The radius of the hypothetical spherical turkey falls out, resulting in a formula based solely on mass. Traditional Cooking Times Small bird - twenty minutes per pound 20 minutesLarge bird - fifteen minutes per pound 15 minutes It would appear that these traditional cooking times work well in conjunction with the thermodynamic calculations provided, which give the time as being proportional to the mass to the power of two-thirds. Panofsky Turkey Constant Pief Panofsky, former SLAC Director, derived an equation to attempt to more precisely determine the cooking time of a turkey. His problem is that he disliked the traditional suggestion of 30 minutes per pound, because the time a turkey should be cooked is not a linear equation. He used t to represent the cooking time in hours and W as the weight of the stuffed turkey, in pounds, and determined the following equation for the amount of time the turkey should be cooked at 325 degrees Fahrenheit. According to the report, the constant value 1.5 was determined empirically. Heres the equation: t W (2/3)/1.5 Particle Accelerators Create Shrink Wrap The plastic shrink wrap that turkeys (specifically Butterball turkeys) come in may also have an amazing connection to particle physics. According to Symmetry magazine, some of these forms of shrink wrap are actually created by a particle accelerator. Particle accelerators use electron beams to knock hydrogen atoms off of the polymer chains within the polyethylene plastic, making it chemically active in just the right way so that when heat is applied it shrinks around the turkey. Theres a bit more detail provided in the Symmetry article on the subject. Sources and Further Reading Thermodynamics OverviewThe Physics of Christmas by Roger HighfieldSymmetry Breaking blog - The Panofsky turkey constantPhysics Talks Turkey This ThanksgivingSymmetry magazine - Accelerator applications: shrink wrapFood Network - Good Eats Roasted Turkey recipeCocktail Party Physics blog - A Taste of Science for Turkey DaySymmetry Breaking blog - Physicists talk turkey

Procter and Gamble Assignment Example | Topics and Well Written Essays - 3000 words

Procter and Gamble - Assignment Example As the paper declares the matrix formula suggested by Burrell and Morgan demonstrates interaction by any organization with its internal and external environment. The matrix is summarized into four quadrants representing the four paradigms: radical humanistic, radical structuralist, interpretive and functionalist.This discussion highlights that  the society constitutes of organizations that share civic values on which they base their status quo. Change would be realized by implementing minimal structural adjustment to fit within prevailing external context. Interpretive researchers hold that reality is a construct of individuals based on how they interpret their environment. Individual elements and members of an organization influence its competitiveness. Change can be realized as a result of individual reframing of events and other factors in the organizational context. An organizational analysis from this perspective investigates input by individual departments, management decisio ns, staff members and performance of individual products. Its subjective nature allows for creative ideas in crisis resolution and implementing change in organizations.  An appreciation of unique strength and weaknesses among members of staff provides insight in responsibility allocations. In market competitiveness interpretive research realize that various regions are defined by unique characteristics which marketers should be aware. In order to penetrate such regions evaluation of specific marketing strategies and their relevance should be conducted by marketers on the basis of the product being handled. This is based on the interpretive view that events are better understood through active

Questions on Social Change Assignment Example | Topics and Well Written Essays - 500 words

Questions on Social Change - Assignment Example But all the same, these changes have given women a more equal position to men in families and marriage thereby democratizing families and marriages Mooney, Knox and Schacht, 154-155). The gain involved with these phenomena is that human rights of women are better protected, and the major loss is that children of divorced parents lack the care of one parent. Should all countries insist that all children be in school?   To what level?   What is the answer for families who insist they need their children to help with the work?   Do a web search.  Ã‚   Are there any international groups which promote education and literacy in developing countries? All the countries should insist that all children be in school but the level varies according to the socio-economic conditions of the societies of those nations. For example, a developed country can show some flexibility in this regard by allowing children to choose home study or some other kind of informal education system because such a country might have wiped out social discrimination in the matter of education and also parental awareness about the importance of education will be higher.

Turner Sports New Media Marries TV and the Internet Essay Example for Free

Turner Sports New Media Marries TV and the Internet Essay In this case we see that On Aug 28, 1907, Wayne Casey established the United states Courier Company in Dallas, California, capitalized with $100 in debt. In 1913, the first distribution car showed up, a Design T Honda. Casey and Ryan combine with a opponent, Evert McCabe. In 1919, assistance started in Concord, Florida. The name U. S. Package Service was implemented. The first formal company logo was published. In 1930, a consolidated assistance started in New York, and soon after in other major places in the East part of the country. Soon the name U. S. Package Solutions implemented all over the nation. All UPS automobiles are then colored brownish because it was seen nice, sensible, and professional. In 1937, The UPS company logo is improved for the first time; it then involved the tag line The Delivery System for Shops of Quality. In 1940–1959, Services are extended by obtaining common carrier privileges to provide offers between any client, private and commercial. The first thing a UPS car owner choices up each day is a portable pc called a Distribution Details Purchase Device called (DIAD), which can access one of the wireless systems mobile phones rely on. As soon as the car owner records on, his or her everyday route is downloadable onto the portable. The DIAD also instantly catches consumers signatures along with pick-up and delivery information. Package monitoring details are then passed on to UPS’s pc network for storage and handling. Through its computerized program monitoring system, UPS can observe and even re-route offers throughout the distribution process. At various points along the path from sender to recipient, bar code devices check out delivery details on the program brand and nourish data about the progress of the program into the main computer. Customer support associates are able to check the position of any program from personal computer systems connected to the main computer systems and react instantly to queries f rom clients. UPS clients can also access this detail from the businesss Web site using their own computer systems or cell phones. In July 2009, UPS released a new Web-based Post-Sales Order Management Program called (OMS) that controls international service purchases and stock. It allows high-tech , aerospace, medical equipment, and other companies anywhere in the world that deliver crucial areas to quickly evaluate their crucial areas stock, determine the most maximum redirecting way to meet client needs, place purchases online, and track areas from the factory to the end user. UPS is now using its years of skills handling its own international distribution network to handle strategies and provide sequence activities for other organizations. It created a UPS Supply Chain Alternatives department that provides a complete package of consistent methods to signing up organizations at a portion of what it would cost to build their own systems and facilities. These solutions include provide sequence design and management, shipping sending, traditions broker, mail solutions, multimodal transport, and financial solutions, in addition to logistics. UPS has a poor worldwide place, since none of the US shipping transportation organizations has a prominent international place there is a large prospective that UPS could be the innovator. Moreover, UPS has just obtained the privileges for six immediate flight to Chinese suppliers. This is just one of further actions UPS should perform in order to overcome the Asian industry. UPS should develop up an Asian system by establishing up an Asian hub, purchasing air tracks, and developing connections to Oriental government authorities.

Essay --

Icarus and Daedalus Once there was a young boy named Icarus. He was very proud of his father Daedalus who was the most famous sculpture, builder, and inventor of his time. His statues were so beautifully carved they almost looked alive. The palaces and gardens he built were magnificent. Word of Daedalus’ skill and cleverness spread far and wide. Even to the island of Crete, where a King named Minos had a disastrous problem with a monster called the minotaur. â€Å"So you see my problem Daedalus?† Minos asked, pointing to the beast. â€Å"The Minotaur has the strength of a bull, but the cunning of a man,† replied Daedalus. â€Å"No ordinary prison will hold him, that’s why I sent for you.† â€Å"Don’t worry King Minos,† Icarus exclaimed, â€Å"my father can invent anything!† Icarus’ faith in his father was not misplaced and sure enough after several weeks, Daedalus had come up with a solution. â€Å"I call it the labyrinth. The passages are so tangled and twisted, the minotaur will never find its way out,† said Daedalus, showing Minos his invention. â€Å"I say, build it at once!† shouted King Minos.â€Å"You should be proud of your father, Icarus. He truly is the cleverest inventor of all, and deserves to be well rewarded,† Minos continued, handing Daedalus a bag of gold. â€Å"Thank you, King Minos.’ Daedalus said, â€Å"But now we must return to Greece. Is our boat ready to sail?† â€Å"It is, but you will not be on it. You are far too clever to let go,† Minos said, â€Å"Guards, take them away. I decided to keep you and your son in Crete where you can invent more wonderful devices for me. And this I shall return to my royal treasury.† he said, taking the money back, â€Å"Lock them in the tower!† â€Å"You treturous-!† Daedalus started. â€Å"You’ll never keep us prisoners. My father wil... ...And do not fly too high, the sun’s heat will melt the wax. Your wings will fall apart. Just stay close and-† â€Å"Yes, yes. Oh father, isn’t this wonderful? We are truely like gods up here.† â€Å"No, Icarus, come down! You’re getting too close to the sun.† â€Å"No father. To the heavens! No one ever gets to fly this close.† â€Å"No! Icarus come down. The sun, you are too close to the sun!† â€Å"Father. Father! Ahhh!!† Icarus screamed all the way down, falling into the crashing waves below. â€Å"No! Oh Icarus, why didn’t you listen? Why didn’t you listen?† Daedalus cried. Daedalus slowly flew homeward with a heavy burden and a heavy heart. When he reached Greece, he built a memorial for his son. And Daedalus never flew again. Poor Icarus, he knew the danger of flying too close to the sun. His father had told him but he ignored his father’s advice and paid a terrible price.

Break-Even Analysis

Managers must know how different costs behave as the volume of sales expands or contracts. The study of the interrelationships of sales, costs and net income is called cost-volume-profit analysis. It is a key factor in many planning decisions. The essence of cost-volume profit analysis is gaining an understanding of how costs and profits change in response to changes in volume. This study is often called break-even-point analysis. This is a mistake because break-even-point, the point of zero net income is just a part of the cost-volume-profit concept and is often only incidental to the planning decision at hand.However, it is often the starting point of the analysis and provides insights into the possible dangers of certain courses of action (Peralta, J. l979). The following situation will be used as a basis for discussion and to demonstrate the techniques of and the need for cost-volume-profit analysis. We shall assume that any cost may be classified as either fixed or variable. Fix ed costs are costs, which remain constant in total, within the current period, regardless of changes in the level or volume of activity.Variable costs are those, which are expected to fluctuate, in total, in proportion to sales, production or other measures of activity. The O-BUSH Company operates a sandwich stand at the Osama Memorial Stadium selling hotdog sandwiches during game days. The company is now in the process of negotiating for a lease of a sandwich stand at the Al Qaeda Coliseum during NBA games. The company has determined that the following costs and prices will probably characterize the new stand: Selling price per sandwich $2. 00 100% Variable expenses per sandwich:Hotdog $ 0. 75 Sandwich bread . 30 Mustard/catsup . 05 Commission to the coliseum . 10 1. 20 60% Contribution Margin . 80 40% Fixed Expenses per game day: Rental of stand $500 Wages for 8 employees at $37. 50 300 Other fixed expense 200Total $1,000 Should the company enter into a lease agreement with Al Qae da? O-BUSH will have to answer certain questions before a decision can be made. Break-Even Point Computation Question: What would be the break-even-point of the company in terms of numbers of units (sandwiches) sold and dollar of sales? At break-even point, revenue is precisely equal to costs, no profits are realized, and no losses are incurred. For the purpose of this illustration, the unit contribution approach is used.The approach is based on the fact that every unit sold generates or provides a certain amount of contribution margin that goes toward the covering of the fixed costs. The contribution margin is the excess of sales price over the variable expenses pertaining to the unit in question: Unit sales price $2. 00 Unit variable expenses 1. 20 Unit contribution margin to fixed Expenses and net profit $ . 80 To find the number of units must be sold to break-even, total fixed cost must be divided by unit contribution margin.Thus, $1,000 divided by $0. 80 is 1,250 sandwiches. If only the percentage relationship between variable expenses and sales is known, the formula can still be used to compute the break-even point in dollar sales. Sales price 100% Variable expenses 60% Contribution margin 40% Total Fixed Cost divided by contribution margin ratio equals break-even point in dollar sales. Thus, $1,000 divided by 40% is $2,500. The company must sell more than 1,250 sandwiches in order to have a profit. Reference Peralta, J. (l979). Management Accounting, An Introduction. GIC Enterprises & Co. , Inc. Manila

Ernest Hemingway Fifty Grand Essay Essay

This short story is one of the stories in Men Without Women, written by Ernest Hemingway, an American writer. I started to love every Hemingway’s short story since I reached this semester especially this short story, which is tells about boxing that is one of my favorite sport. I think Hemingway was a man’s man. He wrote everything covered both things that happened in World War I and World War II, he had deep-sea stories, he liked to tell about himself, every journey he had done and using I which is refered to his main character of his stories that could make people who never read his stories would think that I, refered to Hemingway itself. He removes himself from the role of narrator. The stories are almost wholly composed of dialogue. One must engage him or herself in the narratives and ignite his or her imagination to understand the emotional core of each of these stories. Hemingway expects us to. Back to the topic, I am going to give a short review first about this story before I work on my paper. This short story tells us about an aging-boxing champ named Jack Brennan who did his last fight against Jim Walcott, a fresh-young boxer. Jack trained by Jerry Doyle, the narrator itself, and also the only closest friend that Jack had. Jack suffered a great insomnia, how he missed his wife and decided this fight against Jim Walcott will be the last fight for him. Jack knew he can’t stand against Walcott because he is too old to beat a young boxer like Walcott. But the only problem which took my attention starts from here when Jack’s manager, John and a couple of friends with him (we finally knew that both strangers are Morgan and Steinfelt), visited him at Hogan’s health ranch but Jack wasn’t there. He was in his room. Then Jerry, John and his friends went to Jack’s room. They knocked the door but there was not an answer from Jack. So John turned the handle and went in to the room with others. After they met each other and some dialogue between them, John asked Jerry to Jerry to find Hogan because they want to see him but Jack forbade him to go. But Jerry did not listen to Jack. When Jerry left the room, I think there is  important part which is missing. If we go further of this short story we can find a moment when Jack got drunk and told Jerry that he bet $50,000 against himself and tried to lose intentionally against Walcott. Yes, he tried to lose intentionally in his last fight. It was so irrational. I think we, as readers, have missed the important part of this short or probably the narrator deliberately omit that part, the reason why Jack changed his mind. I do not think that he was too old to keep his bet as the only reason why. I am sure there must be something when Jerry left the Jack’s room between Jack, John, Jack’s manager and his friends in there. John and his friends must have said something to Jack and made him change his mind even bet against himself. I try to find out what happened out there on internet. I try to find the missing puzzle in this short story but I get nothing. If we think that Jack was too old to beat Walcott, a fresh-young boxer, why he didn’t decide not to fight from beginning? Why he told Jerry to put a bet on Walcott after he met John and his friends? I used to think that because he never slept at night, how he missed his wife so much and he was getting tired with all of these things then he told his problems to John and his friends that he would make an easy last fight. But no, that is irrational reason if you read the whole story. You will find that Jack stays until final round. That is not make a sense if he would intentionally to lose the game. And why he put so many punches on Walcott and made him bleeding bad and suffered all the time if Jack wanted to lose the game? The fight itself went very tight. Jack controlled the beginning of the game. Then he became slower since the seventh round. Walcott took over the whole game while Jack tried to block every punch from Walcott. Sounds strange enough to me why did he keep the game on? He could say give up, though. I think Jack pride at stake here. He must decide what is more important, lose his bet or his belt. Maybe that is the reason why he survived so far. Altough we know, in the end Jack made a foul to Walcott and is disqualified. From this quote (which was Jack said): â€Å"I think I can last. I don’t want this bohunk to stop me.† He must be thinking about something just to finish this fight before the game ends. No matter how. I think Jack thought so. And take a look at this quote: â€Å"He (means Jack) certainly did used to make the fellows he fought hate boxing. That was why he hated Richie Lewis so. He never got Richie’s goat. Richie Lewis always had about three new dirty things Jack could not do. Jack was as safe as a church all the time he was in there, as long as he was strong.† I will underlined this statement: â€Å"Richie Lewis always had about three new dirty things Jack could not do. That was why he hated him so much.† And if we go back to the game between Jack and Walcott. I think he had prepared well for this â€Å"dirty thing† before the gong of the last round rang. He had prepared to do something bad to finish this fight because he told Jerry and John that he knew he could not stand any longer in this match. And perhaps he had made a decision or had knew the good answer about what he had to choose between his belt or his bet. So that was why he made a foul to Walcott and is disqualified. That is the only thing I though t why Jack keep fighting instead quit before the fight begins. Perhaps he wanted to show a great last fight to the world before he retired. But if he thought so, the foul that he made to Walcott was made people want to slap on his face and turned him as mediocre boxer because of it. So what was he thought? This is so interesting. This thing will be another problem to solve. If the narrator deliberately omit that part or did not want to tell what makes Jack bet against himself, the most understanding thing is because the narrator wants to show us that this short story that he narrate based on what he saw, heard and has happened is the truth. He did not need to tell us the things that he did not know. He would not tell lies. So at that stage when the narrator left the Jack’s room then tried to find where Hogan was, he really did not what happened in there. And we, as readers, did not for sure what happened in there because he did not tell us. And it makes a lot of interpretation. What did they do? Perhaps John, Jack’s manager, or his friends came to Hogan’s ranch to persuade Jack to lose intentionally and offered him some money then Jack accepted because he knew from the first even if he tries his best he still can not beat Walcott, a younger and strong boxer. If yes, that was why he made a foul to Walcott. The only question why did he keep the game on? Why did he stand until final round? Why he did not he do that dirty thing from the start? What if Steinfelt and Morgan conspire with John bribe to Jack to fix the fight? I think that is the characteristic of Ernest Hemingway’s short stories. That is why he likes  to put I as the first person perspective in some of his stories to engage us as readers to feel what the narrator feels, to see what the narrator sees, makes us like we were there. I think Fifty Grand is narrated by what might be called a highly colloquialized narrator. The use of a highly colloquialized narrator in Fifty Grand has several effects on the story. For one thing, as the reader grows accustomed to Jerry Doyle’s manner of speaking, he became more fully involved than he might be otherwise in the world in which Jerry lives. Jerry Doyle seems knowledgeable about prize fighting not only because he works as a trainer, but because his way of speaking causes him to sound the way a man who knows about boxing ought to sound. The choice of Jerry Doyle as the witness narrator for Fifty Grand is useful in ways unrelated to the trainer’s manner of speaking. For one thing, Jerry’s narrating allows the reader to be a man on the inside. Much of the effect of this story results from the fact that the reader receives a ‘behind-the-scenes view of the stinginess, the domestication, and the overall unferociousness of a man the public believes is a brutal and hardened fighter. The importance of the reader’s proximity to the action of Fifty Grand is particularly evident on the night of the big fight. When Jack Brennan climbs up to get in the ring, Jerry describes how Walcott comes over and pushes the rope down for Jack to go through : â€Å"So you’re going to be one of these popular champions,† Jack says to him. â€Å"Take your goddam hand off my shoulder.† â€Å"Be yourself,† Walcott says. This is all great for the crowd. How gentlemanly the boys are before the fight. How they wish each other luck. The reader’s enjoyment of this scene results in large measure from his knowledge that he has information about what is going on which the rest of the spectators at the fight do not have. The moment of Jack Brennan’s realization that he must lose the fight works much the same way. What appears to the audience a vicious low blow that was a foul is understood by Jerry, and thus by the reader, as the desperate action of a threatened bread-winner. Although Jerry Doyle’s manner of speaking and his special  involvement in what is going on cause the reader to be interested in him as a character, Jack Brennan consistently remains the story’s central concern. The way in which Jerry is developed, in fact, helps to maintain the story’s focus on the Irish boxer. For one thing, Jerry Doyle, as the narrator, did not tell the reader much about his own thoughts and emotions. Generally, his reactions to the things that he sees are simple and obvious and in no way attract the reader’s attention. Jerry’s personal comments nearly always support rather than modify the picture of events which his narration sets up. For example, when Jerry says that Jack is sore, he does so just after the reader has seen Jack’s anger for himself. The reader’s primary focus on Jack Brennan is also maintained by the story’s creation of a special kind of presentness, a presentness which results from what can be thought of as a double disappearance of the story’s narrator. In the first place, Jerry Doyle is invisible as a narrator in the act of telling a story. Nothing in the story suggests that Jerry is reminiscing about events from a point in time after Jack’s fight with Walcott. On the contrary, the events of the story seem to be related without the intervention of a narrating present. A second kind of disappearance results from the fact that during the acting present when Jerry is in conversation with other characters, he frequently ceases to be distinguishable even as the overall observer of events. In the following conversation, for example, it is impossible for the reader to tell that one of the speakers is narrating the story: â€Å"You know,† he (refered to Jack) says, â€Å"you ain’t got any idea how I miss the wife.† â€Å"Sure.†Ã‚  Ã¢â‚¬Å"You ain’t got any idea. You can’t have an idea what it’s like† â€Å"It ought to be better out in the country than in the town.† â€Å"With me now,† Jack said, â€Å"it don’t make any difference where I am. You can’t have any idea what it’s like.† â€Å"Have another drink.† â€Å"Am I getting soused? Do I talk funny?† â€Å"You’re coming on all right.† â€Å"You can’t have any idea what it’s like. They ain’t anybody can have an idea what it’s like.† The use of the present tense at the beginning of the exchange does suggest that an involved narrator is telling the story, but the present tense is used so frequently during conversations in Fifty Grand that it ceases to be particularly noticeable. During longer exchanges the narrator identifies his words with â€Å"I said,† but he rarely elaborates on this identification and as a result, the â€Å"I† fails to actract attention any more than â€Å"he† would. When the narrator â€Å"disappears† from large portions of a story or a novel, as is the case in Fifty Grand, the overall result is the creation of a narrative which is both involved and dramatic. In general, those effects which are achieved by means of narrative perspective result from the types of inter-relationships which are created between narrators and the reader and between narrators and the events he narrate. The relationship between the narrator of story a story and the situations he presents to us, the readers, can be of a great many kinds. In Fifty Grand, Hemingway renders the narrator, which is Jerry Doyle, almost invisible, enabling us, the reader, to look through the narrating present and focus our attention directly on the events of the narrator’s story. The position of the narrator itself is primarily important as frame for the presentation of character other than himself.

Ancient Summeria essays

Ancient Summeria essays During the time of ancient Egypt there lived many civilizations similar to the Egyptians. One of them being the Sumerians. This civilization lived in Western Asia in a place called Sumer. The people of Sumer had accomplished many things such as writing, a form of religion, and architecture. The type of writing the Sumerians used was called Cuneiform meaning wedged cuneus. Cuneiform, like hieroglyphics was made up of symbols and markings. Unlike the Egyptians though, the Sumerians didnt use papyrus to record their writing because papyrus did not grow in their environment. Instead they used sharp sticks called stylus to make their markings on soft clay, which would then dry. This method had its advantages because the writing would last longer and permanent. Like the Egyptians the Sumerians believed in polytheism, the belief in many gods. These gods resembled humans and like humans, Sumerians believed that the gods at one point suffered from human emotions: love, lust, hatred, anger and regret. They believed that the gods thought their biggest regret was the creation of human life. As a punishment these gods would send floods, which would destroy the Sumerians crops. Since the gods were unpredictable the Sumerians created astrology, which helped them predict what moves the gods, were going to make next. Sumerians did not believe in punishment or reward after death like the Egyptians did they believed that they Would live in a shadowy under world. The Sumerians had structures of worship called ziggurats. Ziggurats resembled Egyptian pyramids but were not used to burry people. A ziggurat where built in layer and on the tope layer there was a shine in which the people of the civilization went to worship the god that they believed in. On these ziggurats there were paintings of stories about the gods themselves. The Sumerians might have been trying to build a bridge between heaven and earth (Eimen and Rober...

An Analysis of Piggy and Jacks Temperament in Lord of the Flies

Analysis of the temperament of pig and Jack in fly of the Lord In the novel Lies of the Lord, William Golding created an island representing the world's microcosm. The characters in the book have unique and different personality to simulate the real world. All the children of the island are different. Each character belongs to the temperament of a craftsman, rational, idealist or guardian. The personality of the character helps determine their personality. The uninhabited island of the fly became a symbolic image of the Earth, where civilization (Ralph and Pig community) was created and destroyed (Tribe of Jack), forming a new country (2 camps The juveniles of the earth parted, diplomatic relations began (Ralph - Jacques), a war broke out (Jack, Morris, Roger adds Ralph and pigs), and a new religious belief is formed (worship Flying King ) Flying King has three protagonists, Ralph, Piggy and Jack. Jack is a symbol of emotion and barbarism. He earned his living by hunting, dominated d ictators, and led the purpose of evil. Piglets are weak. He is an abandoned person, but he is a very smart, real, intellectual friend. As a former leader of the boys' group, Ralph tried to remain reasonable and just. Ralph is an important part of this story. Examples of leadership, behavior, courage, thinking, external influences, and excerpts to better understand this role In the novel The Lord of the Flies, three boys, Jack, Ralph, Pig are used to explore three kinds of characters. The impulsiveness and sexuality of Jack Merridew proved his identity, Ralph tried to keep peace to show himself, and pig's excessive judgment Self was used to explore the supergo . If they are isolated, the new personality of each child will be the devastating effect of their separation and loneliness. Three children of the same age and sex show how to fix personality to the side of a particular person. People's way of thinking depends on the circumstances and circumstances of the person. Personality ca n not be defined or fixed to a specific category. Personality is influenced by individuals and their own experiences and is not influenced by their specific aspects. I recently read William Golding 's Golding (1954). This book has various psychological aspects; I do not know where to start from! Jack, Ralph, and pig of the hero can be seen as three conflicting aspects of the heart; trying to maintain harmony, Id is Jack, Superego is Piggy, and Ego is Ralf. Ralf played his father's role, which may have happened due to his strong attachment to his father and therefore likely to mimic his adult behavior (Bandura, 1965). Even parachuting is a phobia of Beast, or a bullying act of a pig scorpion, which is a matter of psychology. An Analysis of Piggy and Jacks Temperament in Lord of the Flies Analysis of the temperament of pig and Jack in fly of the Lord In the novel Lies of the Lord, William Golding created an island representing the world's microcosm. The characters in the book have unique and different personality to simulate the real world. All the children of the island are different. Each character belongs to the temperament of a craftsman, rational, idealist or guardian. The personality of the character helps determine their personality. The uninhabited island of the fly became a symbolic image of the Earth, where civilization (Ralph and Pig community) was created and destroyed (Tribe of Jack), forming a new country (2 camps The juveniles of the earth parted, diplomatic relations began (Ralph - Jacques), a war broke out (Jack, Morris, Roger adds Ralph and pigs), and a new religious belief is formed (worship Flying King ) Flying King has three protagonists, Ralph, Piggy and Jack. Jack is a symbol of emotion and barbarism. He earned his living by hunting, dominated d ictators, and led the purpose of evil. Piglets are weak. He is an abandoned person, but he is a very smart, real, intellectual friend. As a former leader of the boys' group, Ralph tried to remain reasonable and just. Ralph is an important part of this story. Examples of leadership, behavior, courage, thinking, external influences, and excerpts to better understand this role In the novel The Lord of the Flies, three boys, Jack, Ralph, Pig are used to explore three kinds of characters. The impulsiveness and sexuality of Jack Merridew proved his identity, Ralph tried to keep peace to show himself, and pig's excessive judgment Self was used to explore the supergo . If they are isolated, the new personality of each child will be the devastating effect of their separation and loneliness. Three children of the same age and sex show how to fix personality to the side of a particular person. People's way of thinking depends on the circumstances and circumstances of the person. Personality ca n not be defined or fixed to a specific category. Personality is influenced by individuals and their own experiences and is not influenced by their specific aspects. I recently read William Golding 's Golding (1954). This book has various psychological aspects; I do not know where to start from! Jack, Ralph, and pig of the hero can be seen as three conflicting aspects of the heart; trying to maintain harmony, Id is Jack, Superego is Piggy, and Ego is Ralf. Ralf played his father's role, which may have happened due to his strong attachment to his father and therefore likely to mimic his adult behavior (Bandura, 1965). Even parachuting is a phobia of Beast, or a bullying act of a pig scorpion, which is a matter of psychology.

The Risks and Prospective of iPad Case Study Example | Topics and Well Written Essays - 750 words

The Risks and Prospective of iPad - Case Study Example Before developing the product, the firm needs to evaluate customer’s desire and behaviour. Furthermore, they must determine if the consumers would be able to purchase the product as well as the market opportunity. The first month after the release of iPad, one million devices were sold and 15 million in the first nine months, thus making it one of the most successful products. It is essential for the company to determine the reality of the product upon establishing an achievable market. Before development process begins, innovator should define a concept, possibility of developing the proposed product and define market demands. At Apple, the development teams through various sessions meet to discuss technical specifications, social and environmental acceptability of the proposed product. This team is charged with the responsibility of determining the viability of the product and cost of development. Ipad allows numerous update of software and hardware, this aspect makes it suitable and solves unforeseen technical, manufacturing and system problems. In addition, iPad is designed to meet customer expectations and maintain its potential appeal. Upon determining the viability of the market and product, it is important to assess the ability of the company to hold and gain sufficient share of the market. Consumers will choose a product based on value and cost benefits. The development team must evaluate the competitive edge of a product in the market. Ipad offers tangible advantage such as cost and quality. Moreover, the product must be able to sustain the competitive advantage. After the introduction of iPad, other competitors such as Samsung developed a similar product. However, iPad the best selling tablet in the world. To sustain competition the team must determine whether the company’s resource, management and market insight are better than fellow competitors are.     

Judaism , Christianity and Islam Essay Example | Topics and Well Written Essays - 1250 words

Judaism , Christianity and Islam - Essay Example Knowledge of God and certain religious practices have been handed down from one generation to another even before the age of written history. In the case of the three monotheistic religions, oral traditions have been documented in scriptures, and for which the claim to divine inspiration and revelation had become a common basis of faith and devotion. The Hebrew bible detailed the story of Israel in the light of the covenant between God and His people, and depicts a continuing saga of that relationship and of the saving acts of God. Christians, on the other hand refer to the Old Testament (sourced out from the same Jewish bible) as historical documentation of salvation and prophesies over the coming messiah. The fulfillment of such prophesies and salvation, however is contained in the New Testament which detailed the teachings of Christ, His death and resurrection, and ascension to heaven, including the spread of Christianity shortly after He went up to heaven. For Muslims, the very w ord of Allah, was revealed to the prophet Muhammad by the angel Gabriel. According to Muslim tradition, after this ecstatic experience Muhammad was able to recite exactly what he had been told. The term Qur’an, which means recitation,† occurs several times in the text itself; the term refers either to a fragment of the revelation or to the entire collection of revelations that are known as the Qur’an, the holy book of Islam (Microsoft Encarta) . All scriptures, each creed uses, tells us the story of the promise God made to Abraham, â€Å"I will shower blessings on you, I will make your descendants as many as the stars of heaven and the grains of sand on the seashore† (Genesis 22:17 - JB). There and then, the verse became the basis as to why the three religions are collectively referred to as â€Å"Abrahamic.† Both â€Å"Jews and Muslims, as well as Christians, trace

Marketing of Central Heating System Case Study Example | Topics and Well Written Essays - 1500 words

Marketing of Central Heating System - Case Study Example They can do a better job of choosing their market, developing their offerings and executing their marketing plans. Company needs a strong marketing information system to gather, sort, analyze, evaluate and distribute needed, timely and accurate information to marketing decision makers. This information in developed from internal company records, marketing intelligence, marketing research and marketing decision support analysis. Marketers find many opportunities by identifying trends in the macro environment. A trend is a direction or sequence of events that have some momentum and durability. According to futurist Faith Popcorn (1992) a trend has longevity, is observable across several market areas and consumer activities and is consistent with other significant indicator that occur or energy at the same time. A new product or marketing programme is likely to be more successful if it is in line with strong trends rather than opposed to them. Companies and their suppliers, marketing in termediaries, customers and competitors all operate in a macro environment of force and trends that shape opportunities and pose threats. Within the rapidly changing global picture the firm must monitor six major forces: demographics, economics, natural, technological, political-legal and socio-cultural. Now we will analyze the there markets i.e. Poland Hungary and Czech republic on the basis of six macro- environments forces and analyze their needs (Market needs and Customers need) for central heating system. After analyzing markets trends the launch product in the said markets could be prioritized. During analysis we also take care of financial analysis of the product through Return on investment analysis. This process is called target- return pricing for the product. The firm determines the price that would yield its target rate return on investment (ROI). Many firms use target pricing. The target-return price is given by formula, Target return price = unit cost + desired return * invested capital/unit sales. After fixing the desired return company could easily analyze and perform break-even analysis so that it could assess that how many minimum numbers of units of product selling is essential to match their investment (Kotler, 2003). (For data see appendix) Poland: It is one of the Central European countries having population of 38.6 million. After world war -II until 1989-90 it remained under communist control as well as members of Warsaw pact. During the last decade Poland has made the transition to democracy and to market based economies. Now it becomes EU member state. Poland was the first economy in Central and Eastern Europe to recover to pre-transition level of economic output. Growth in GDP since 1993 has been very strong averaging over 5% annually and making the polish economy between the fastest growing economies in Europe. However, GDP per capita (measured in terms of purchasing power parity) remains very much lower than the other western European union members. The most notable features of Poland's energy sector are its heavy dependence on coal and the depth of power sector restructuring both to date and planned for the future. The total installed power generation capacity in Poland amounts to approximately 33GW while peak d emand is about 24GW. So it is energy surplus country. Annual electricity consumption stands at around 124 TWL of which about 63% powers the industrial sector (including