Negative Effect of Media †Television Essay

Many sociologists have studied the influence of television on kids and teens, and they indicated television programs have significant, negative impacts to them. The research have showed young people spend an average of 24.6 hours (Data from News.bbc.co.uk, 2014) watching television every week, and the reports also emphasize TV programs they watch includes a vast amount of embedded advertisements. Since the young generations can easily learn from what they see and hear, they end up imitating celebrities without much thought. Watching television programs can have positive effects, but data showing the negative effects: blind imitation, change of role model, unhealthy lifestyle, and decreasing academic performance are convincing the youths. Television does affect youths’ lives, and it does influence their behavior. Studies show that â€Å"Kids who watched two or more hours of TV daily were more likely to suffer from sleep, attention and aggressive behavior problems, and externalizing of problem behaviors. (News, 2014)† In 2702 family surveys, researched by Madeline A. Dalton, director of the Hood Center for Families and Children at Dartmouth Medical School, watching television causes youths to have violent tendencies, hesitation, irresponsible sexual behaviors, and problems of dealing with others. For kids and teenagers, a short clip can be worth a thousand words for them, which means they experience certain attitudes and actions and imitate directly. Those mirrored attitudes and actions can be really bad depending on what they watch. Research not only proves that watching television has strong effect on youths’ behavior, and it also shows youths try to imitate negative role models from TV. When youths try to imitate their role models from the glamor industry, they do not have any ideas for whether they are doing right or wrong. Research done by Common Sense Media takes a look at all popular characters and have the 10 worst role models that influence kids and teens by leading them for  making decisions without appropriate behaviors. For example, June, who participated in Here Comes Honey Boo Boo, exploits her family. â€Å"While June’s messages of self-acceptance are fine, her decision to offer up her family members as examples of uncouth, uneducated, unwashed country dwellers reinforces negative stereotypes and turns them into the butt of America’s joke. (Commonsensemedia.org, 2014)† More, Ravi, one of the actors in Jessie, reinforces cultural stereotypes. â€Å"Great Ganesh! I’m a human samosa! You have aroused my ire! (Commonsensemedia.org, 2014)† These phrases can be funny but only when you are in a different culture and absolutely not a habit that parents want to encourage in their kids. Even more, â€Å"Abby Lee Miller in Dance Moms encourages unhealthy competition, Squid ward in SpongeBob Square Pants supports being selfish, and Kim Kardashian and Kris Jenner in Keeping up with the Kardashians promotes appearance over achievement (Commonsensemedia.org, 2014).† All those popularized characters on TV shows can easily draw youths’ attention and influence their decision making by showing wrong role models to them. Moreover, excessive television watching would cause health problems. Evidence from many studies recommends that the more TV young people watch, the more likely they gain a variety of health problems and to die at an earlier age. Showing in the Journal of the American Medical Association, researchers studied date from eight people who participated in the study voluntarily and concluded this, â€Å"Every additional two hours people spend on watching Television programs on a typical day, their risk of developing type 2 diabetes increases by 20% and their risk of heart disease increases by 15%. (EverydayHealth.com, 2014)† In addition, the incidence of obesity is another serious problem as an effect by spending too much time on watching television programs: â€Å"In the U.S., almost half of all children ages 2-15 exceed government recommendation, and a study conducted in 39 countries found that overall, 41 percent of children watch more than two hours of TV per day. (Obesity Prevention Source, 2012)† Studies for children ages 2 through 15 have showed watch 2 or more hours of TV per day predicts strong obesity risk as high as 14.1% for males and 17.6% for females (Data from Janne E Boone, 2007). Spending too much time on television not only can create health problems for young people, but can also cause them to have bad performance on academic work. Many studies have found the relation between television watching and academic achievement. For example, a meta-analyses of 23 studies have reported already that â€Å"the average correlation between total viewing time and academic achievement was only -0.05 (University, 2014),† which is a tiny change that has most likely no influence on youths. Since the studies show -0.05 is the measurement base on two hours per day, researchers start to figure out how many hours for youths to watch television can cause problem. More accurately data have showed that watch 2 hours or more television per day has a higher rate with decreasing achievement, and most studies have found a similar pattern. The efficient solution for avoid the negative influences of television is to reduce the time of watching. New information from various fields often bombard youths’ mind over and over again, in order to eliminate the adversely affects, young people should control the television watching time wisely and do more outdoor activities to maintain a healthy lifestyle. Furthermore, watch good educational programs that carry healthy content, engage in positive activities, and encourage audiences develop good habits and refrain from bad behaviors. Reference EverydayHealth.com 4 Bad Habits That Can Make Diabetes Worse – Diabetes Center – Everyday Health In-text: (EverydayHealth.com, 2014) Bibliography: EverydayHealth.com, (2014). 4 Bad Habits That Can Make Diabetes Worse – Diabetes Center – Everyday Health. [online] Available at: http://www.everydayhealth.com/diabetes/bad-habits-that-make-diabetes-worse.aspx [Accessed 7 Jun. 2014]. Obesity Prevention Source Television Watching and â€Å"Sit Time† In-text: (Obesity Prevention Source, 2012) Bibliography: Obesity Prevention Source, (2012). Television Watching and â€Å"Sit Time†. [online] Available at: http://www.hsph.harvard.edu/obesity-prevention-source/obesity-causes/television-and-sedentary-behavior-and-obesity/ [Accessed 7 Jun. 2014]. Janne E Boone, B. M. P. Screen time and physical activity during adolescence: longitudinal effects on obesity in young adulthood In-text: (Janne E Boone, 2007) Bibliography: Janne E Boone, B. (2007). Screen time and physical activity during adolescence: longitudinal effects on obesity in young adulthood. The International Journal of Behavioral Nutrition and Physical Activity, [online] 4, p.26. Available at: http://www.ncbi.nlm.nih.gov/pmc/articles/PMC1906831/figure/F1/ [Accessed 7 Jun. 2014]. News, A. Kids’ TV Viewing Tied to Behavioral Problems In-text: (News, 2014) Bibliography: News, A. (2014). Kids’ TV Viewing Tied to Behavioral Problems. [online] ABC News. Available at: http://abcnews.go.com/Health/Healthday/story?id=4508861 [Accessed 7 Jun. 2014]. Commonsensemedia.org 10 Worst TV Role Models of 2012 In-text: (Commonsensemedia.org, 2014) Bibliography: Commonsensemedia.org, (2014). 10 Worst TV Role Models of 2012. [online] Available at: https://www.commonsensemedia.org/blog/10-worst-tv-role-models-of-2012 [Accessed 7 Jun. 2014]. R-6: Television and Academic Achievement University, P. – The Future of Children – In-text: (University, 2014) Bibliography: University, P. (2014). – The Future of Children -. [online] Futureofchildren.org. Available at: http://futureofchildren.org/publications/journals/article/index.xml?journalid =32&articleid=56 §ionid=246 [Accessed 7 Jun. 2014]. News.bbc.co.uk BBC NEWS | Health | Child TV hours obesity risk link In-text: (News.bbc.co.uk, 2014) Bibliography: News.bbc.co.uk, (2014). BBC NEWS | Health | Child TV hours obesity risk link. [online] Available at: http://news.bbc.co.uk/2/hi/health/4238386.stm [Accessed 7 Jun. 2014]. Negative Influences of Media http://www.buzzle.com/articles/negative-influences-of-media.html Impact of media use on children and youth http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2792691/ The Good and Bad Effects of TV on children http://www.raisesmartkid.com/all-ages/1-articles/13-the-good-and-bad-effects-of-tv-on-your-kid TV watching raises risk of health problems, dying young http://www.cnn.com/2011/HEALTH/06/14/tv.watching.unhealthy/

Target Costing

Robin Cooper and Regine Slagmulder Editors’ Note: This article is an updated synthesis of in-depth explorations contained in Target Costing and Value Engineering, by Robin Cooper and Regine Slagmulder (Portland, Oregon: Productivity Press, 1997). Part two of the series discusses product-level target costing; part three, to be featured in an upcoming issue, will address component-level target costing. omers. Consequently, the objective of product-level target costing is to increase the allowable cost of the product to a level that can reasonably be expected to be achievable, given the capabilities of the firm and its suppliers (see Exhibit 1). EXECUTIVE SUMMARY†¢ Product-level target costing works to increase the allowable cost of the product to a level that is both reasonable and achievable given the capabilities of the firm and its suppliers. Step one establishes the target cost by incorporating the capability of the firm and its suppliers into the allowable cost so that an achievable product-level target cost is established. †¢ Step two uses value engineering to identify ways to design the product so that it can be manufactured at its target cost. †¢ Step three applies the disciplining mechanisms to help ensure that the product-level target cost is achieved. The target costing process contains three major sections: market-driven costing, product-level target costing, and component-level target costing.In part two of a three part series, this article discusses how product-level target costing works to increase the allowable cost of the product to a level that is both reasonable and achievable given the capabilities of the firm and its suppliers, in a three step process. Step one establishes the target cost by incorporating the capability of the firm and its suppliers into the allowable cost so that an achievable product-level target cost is established.Step two uses value engineering to identify ways to design the product so that it can b e manufactured at its target cost. Step three applies the disciplining mechanisms to help ensure that the product-level target cost is achieved. PRODUCT-LEVEL TARGET COSTING The objective of product-level target costing is to establish aggressive but achievable product-level target costs. These target costs should place considerable pressure on the firm’s product engineers to find creative ways to reduce the manufacturing costs of the products that they are designing.Target costs differ from allowable costs, because they incorporate the capabilities of the firm and its suppliers into the target costing process. In practice, it is not always possible for the designers to find ways to achieve the allowable cost and still satisfy the firm’s cus1 Product-level target costing can be broken into three steps (see Exhibit 2). In the first step, the product-level target cost is established. This step consists of incorporating the capability of the firm and its suppliers into th e allowable cost so that an achievable product-level target cost is established.The second step consists of using value engineering (and other similar techniques) to identify ways to design the product so that it can be manufactured at its target cost. In the third step, the disciplining mechanisms of target costing are applied to help ensure that the product-level target cost is achieved. The disciplining mecha- Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING thereof require that the firm must reduce costs if it is to maintain its desired level of profitability.The degree of cost reduction required to achieve the allowable cost is called the cost-reduction objective and is derived by subtracting the allowable cost from the current product cost: Cost-Reduction Objective = Current Cost–Allowable Cost The current cost is the cost of a new product if it were manufactured today using existing components or variants thereof. No cost-reduction a ctivities are assumed in computing the current cost of the product. For the current cost to be meaningful, the components used in its estimation must be very similar to those that eventually will be used in the new product.If the existing model uses a 1. 8-liter engine and the new model uses a 2. 0-liter one, for example, current cost would be estimated using the cost of the most similar 2. 0-liter engine currently produced by the firm. Because the allowable cost is derived from external conditions without consideration of the firm’s internal design and production capabilities, there is a risk that the allowable cost will not be achievable. In this case, to maintain the discipline of target costing, the firm must identify the achievable and unachievable parts of the cost-reduction objective.Analyzing the ability of the product designers and suppliers to remove costs from the product (see Exhibit 3) derives the achievable or target cost-reduction objective. The process by whic h costs are removed from the product is called value engineering, and it depends heavily on an interactive relationship with the suppliers. The purpose of this relationship is to allow the suppliers to provide early estimates of the selling prices of their products and, when possible, insights into alternative design possibilities that would enable the firm to deliver the desired level of functionality and quality at reduced cost.The unachievable part of the cost-reduction objective (referred to in Exhibit 2) is called the strategic cost-reduction challenge. It identifies the profit shortfall that will occur when the designers are unable to achieve the allowable cost—a signal that the firm falls short of the capabilities demanded by competitive conditions. Typically, in a firm with a well-established target costing system, the strategic cost-reduction challenge will be small or nonexistent, and intense pressure will be brought on the design team to reduce it to zero.For the m ost capable firms, the achievable cost reduction for a product might exceed the cost-reduction objective. Such firms do not face a strategic cost-reduction challenge. They can take advantage of their superior capabilities by reducing the selling price of the product to increase market share, by increasing product functionality while maintaining the targeted selling price, or by keeping both price and functionality at their targeted levels to earn higher profits. To maintain the discipline of target costing, the size of the strategic cost-reduction challenge must be managed carefully.A strategic cost-reduction challenge should reflect the true inability of the firm to match competitor capabilities. To ensure that the strategic cost-reduction challenge meets this requirement, the target cost-reduction objective must be set so that it is 2 nisms include progress monitoring and validation and the application of the cardinal rule of target costing: products whose manufacturing costs are above their target costs should not be launched. The monitoring and validation process helps ensure that the savings identified through value engineering are actually achieved.The application of the cardinal rule ensures that the discipline of target costing is maintained. When designers know that target cost violations lead to serious consequences, they are subjected to a real pressure to achieve the target costs. SETTING THE PRODUCT-LEVEL TARGET COST In highly competitive markets, customers expect each generation of products to have higher value than that of their predecessors. Value can be increased by improving the quality or functionality of the firm’s products or by reducing their selling prices. Any of these improvements or some combinationANNUAL EDITIONS cost-reduction challenge, which creates a powerful pressure on the design team of the next generation of the product to be even more aggressive about cost reduction. In this way, the failure to achieve the allowable c ost this time around is turned into a challenge for the future, not a permanent defeat. Second, allowable cost avoids weakening the cardinal rule, which applies only to target costs, not allowable costs. The process by which the strategic cost-reduction challenge is established must be highly disciplined.Otherwise it becomes a mechanism to reduce the effectiveness of target costing by setting target costs that are too easy to achieve. In most firms, top management approves the strategic cost-reduction challenge before the product-level target cost can be set. Technically, the target cost of a product is the target selling price less the target profit margin plus the strategic cost-reduction challenge. Many firms blur the distinction between the allowable cost and the target cost, however, by stating that the target cost is determined by subtracting the target profit margin from the target selling price.This simplification makes it easier for people to understand the spirit of target costing as being price driven. Obviously, if the strategic cost-reduction challenge is zero, the allowable and target costs are identical. At some firms, even when the allowable cost is considered achievable, it is not referred to as a target cost until the process has reached the stage at which the major component target costs are established. The retention of the term â€Å"allowable costs† shows that top management is not willing to invoke the cardinal rule until it is convinced that the target cost is indeed achievable. chievable only if the entire organization makes a significant effort to reach it. Consistently setting the target cost-reduction objective too high can lead to workforce burnout and, ultimately, the discipline of target costing will be lost. Conversely, if the target cost-reduction objective is consistently set too low, the firm will lose competitiveness, because new products will have excessively high target costs. Again referring to Exhibit 2, the produ ct-level target cost is determined by subtracting the proposed product target costreduction objective from its current cost.That is: Product-Level Target Cost = Current Cost–Target Cost-Reduction Objective The strategic cost-reduction challenge is determined by subtracting the allowable cost from the target cost: Strategic Cost-Reduction Challenge = Target Cost –Allowable Cost The value of differentiating between the allowable cost and the target cost in this manner lies in the discipline that it creates. In most firms, the allowable cost will sometimes be too low to achieve, given the relative capabilities of the firm and its suppliers compared to competitors and their suppliers.Target costing systems derive their strength from the application of the cardinal rule, â€Å"The target cost must never be exceeded. † If a firm continuously sets over-aggressive target costs, violations of the cardinal rule would be common and the discipline of the target costing proc ess would be lost. Even worse, if the allowable cost is known to be unachievable, the design team might give up even trying to achieve it, and effective cost reduction during product design would cease. To avoid this motivation problem, firms frequently set target costs higher than the allowable costs.These target costs are designed to be achievable but only with considerable effort. They allow the cardinal rule to be maintained for almost every product. Consequently, the distinction between allowable and productlevel target costs plays two roles. First, it identifies the strategic 3 ACHIEVING THE PRODUCT-LEVEL TARGET COST Once planners have identified the target cost-reduction objective, the second stage of product-level target costing begins— achieving it (see Exhibit 4). Several engineering techniques can help product designers find ways to reduce the costs of products.They include value engineering, design for manufacture and assembly, and quality function deployment. Val ue engineering, the most important of the three techniques, has the primary objective of maximizing customer value—it tries to increase functionality and quality while at the same time reducing cost. In contrast, DFMA focuses on reducing costs by making products easier to assemble or manufacture, while holding functionality at specified levels. Finally, QFD provides a structured approach to ensure that customer requirements are not compromised during the design process.Target costing and value engineering can be viewed as concurrent activities, as can kaizen costing and VA. The application of value engineering begins with the conceptualization of the product and continues through the design process until the product is released to manufacturing. Even then the process continues, but under the name value analysis (VA). Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING The difference between VA and VE is not in the approach taken or the tools u sed but the point at which they occur in the life cycle of the product.VE is used during the product design and development stages, and VA is used for the manufacturing stage and for purchasing parts. For this reason, target costing and value engineering can be viewed as concurrent activities, as can kaizen costing and VA. It would be wrong to view VE as just another cost-reduction program. VE is primarily about product functions and only secondarily about cost. The motivating force behind VE is to ensure that the product achieves its basic function in a way that satisfies the customer at an acceptable cost.Consequently, VE programs are the domain of the product engineer, not the accountant. bility of the existing functions. Second-look VE is applied during the last half of the planning stage and the first half of the development and product preparation stage. The objective of second-look VE, unlike that of zero- and first-look VE, is to improve the value and functionality of existi ng components, not create new ones. Consequently, the scale of changes is much smaller than for zero- and first-look VE. Comparative applications of VE consist of tearing down other products to identify new ways to reduce costs.We define tear down as â€Å"a comparative VE method through visual observation of disassembled equipment, parts, and data arranged in a manner convenient for such observation. † Numerous approaches to tear down exist. The six dominant techniques are: 1. 2. 3. 4. 5. 6. Dynamic. Cost. Material. Static. Process. Matrix tear down. VE Techniques The VE techniques can be broken into three major categories: 1. Direct application of VE principles to the product. 2. Tear down approaches using comparative VE. 3. Miscellaneous VE. VE can be applied directly to proposed products at different stages of the product design process.These different approaches are known as â€Å"looks. † Zero-look VE is the application of VE principles at the concept proposal st age, the earliest stage in the design process. Its objective is to introduce new forms of functionality that did not previously exist. First-look VE focuses on the major elements of the product design and is defined as developing new products from concepts. The objective is to enhance functionality of the product by improving the capa4 The first three methods are designed to reduce a product’s direct manufacturing costs.The next three are intended to reduce the investment required to manufacture the product through increased productivity. There are at least four miscellaneous cost-reduction techniques: 1. 2. 3. 4. The checklist method. The one-day cost-reduction meeting. Mini VE. The VE reliability program. ANNUAL EDITIONS Checklists The checklist method is used to identify a product’s cost factors and to suggest ways to reduce costs. The checklist consists of a number of questions designed to guide the firm’s cost-reduction activities by discovering cost-reduct ion opportunities.Checklists help ensure exploration of all possible avenues for cost reduction. One-day cost-reduction meetings are designed to improve the efficiency of the entire cost-reduction process, including VE and tear down methods. Participants from engineering, production, cost, and sales are expected to come up with ideas for new costreduction possibilities. The meetings are a way to overcome limitations in the approval process used for most cost-reduction proposals. The approval process entails circulating written proposals to all involved parties, who indicate acceptance by signing off on them.Unfortunately, this approach severely reduces the exchange of information and modification of ideas. At the oneday meetings, presentation of the results of various tear-down programs helps initiate discussions. production/sales-preparation stage, and the production/salespreparation stage. DISCIPLINING THE PRODUCT-LEVEL TARGET COSTING PROCESS Disciplining the product-level target costing process begins with monitoring and validating the progress of the design engineers toward reaching the cost-reduction objective.It is at this stage in the process that the cardinal rule of target costing is applied. Only when getting the product to market is so imperative that cost is of secondary consideration should the cardinal rule be violated. Finally, when the product is released for mass production and its actual cost of manufacturing can be measured, steps sometimes have to be taken to reduce those costs to the target level. Once the target cost-reduction objective has been established, the process of designing the product so that it can be manufactured at its target cost can commence.The discipline of target costing requires that the chief engineer and his or her superiors continuously monitor and validate that the progress the design engineers are making toward this objective. This monitoring ensures that corrective actions can be taken as easily as possible and th at the cardinal rule will not be broken. Some firms define an as-if cost at this point in the development process. The as-if cost reflects cost-reduction opportunities identified when the previous generation of the product was being designed or manufactured. In most cases, the as-if cost is above the target cost of the new product but below its current cost.The additional cost that must be achieved is defined as the difference between the target cost and as-if cost. As the design process proceeds and costs are removed from the major functions, the estimated manufacturing cost gradually 5 Mini VE and VE Reliability Mini VE is a simplified approach to second-look VE. It is applied to specific areas of a part or to very small, inexpensive parts. Mini VE is applied during the development and product preparation stages, the development and production-sales preparation stage, and the production-sales preparation stage.A VE reliability program is designed to ensure that the most appropriat e form of VE is applied to each problem. Essentially, it is a â€Å"quality of VE† program. If a completely new product design is required, for example, applying second-look VE is not appropriate. Like mini VE, the program is applied during the development and product-preparation stages, the development and Article 32. TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCT-LEVEL TARGET COSTING falls toward the target cost. Many firms call the updated estimate the drifting cost (see Exhibit 5).Thus, the product design process starts with an as-if cost higher than the target cost and across the design process reduces the expected or drifting cost until it reaches the target cost. At most firms, once the drifting cost equals the target cost, cost-reduction activities cease. There is no reward for achieving greater savings than those required to achieve the target cost. The engineers’ time is better spent on getting the drifting cost of other products to equal their target co sts. estrictive, because the product under review causes additional revenues to be generated beyond those generated by the product itself. Such products include flagship products that create high visibility for the firm, products that introduce the next generation of technology, or products that fill a critical gap in the product line. For such products, the target cost is often relaxed to allow for the â€Å"hidden† revenues. However typically, cost reduction pressures are still applied during the early stages of manufacturing until the target cost is achieved.For the products that feature a variety of options, the final fine-tuning of the target cost is often achieved by specifying the features that the standard product will contain. If the manufacturing cost is too high, for example, one or more â€Å"standard† features might be converted to â€Å"options† that the customer now has to pay an additional amount to obtain. Converting features to options both red uces the cost of manufacturing the standard product, allowing the target cost to be achieved, and increases the selling price of the originally specified product, allowing the target profit to be achieved.Obviously, the reduction in the functionality of the standard variant must be subjected to market analysis to ensure that it is acceptable in the eyes of the customer at the target selling price. An example might include the conversion of side air bags from a standard feature to an optional one. This reduction in functionality will be acceptable only if competitive offerings treat side air bags in the same way. This fine-tuning process gives firms more leeway to achieve target costs set several years earlier. Similarly, the actual selling price is not fixed until just before the product is launched.Delaying these two critical decisions significantly reduces the uncertainty that a firm, in a multiyear product development process, faces with respect to achieving target costs. At most firms, once the drifting cost equals the target cost, cost-reduction activities cease. The process of comparing the drifting cost to the target cost continues throughout the design process. Often when the product is ready to be released to production, for example, planners undertake a final review of the feasibility of the target cost.If the estimated production cost is too high, the design is subjected to additional analysis. Frequently, relatively minor changes in the product’s design are all that is needed to reduce the cost estimate to the target cost level. As long as these changes do not alter the product’s price point, the product’s functionality is reduced and the product is submitted for approval. If the design changes will reduce the price point, the product is typically returned to the research and development group for design.The cardinal rule of target costing plays an important role in maintaining the discipline of target costing. Great care is ta ken to ensure that the sum of the component target costs does not exceed the target cost of the product. Often, an increase in the cost of one component causes the engineers to explore ways to reduce the costs of other components by an equivalent amount. In addition, to help ensure enforcement of the cardinal rule, most firms have a policy against launching unprofitable or sub-profitable products.When the product design phase is over, the product moves to manufacturing. As part of this transition phase, the target cost is compared to the standard cost of production. If the standard cost is higher, usually the firm takes steps to reduce manufacturing costs to the target level. Often, if the standard cost is at or below the target cost, the design of the product is frozen for the rest of its life, and no further actions, other than general kaizen, are taken to reduce the cost of the new product.As with any rule, the cardinal rule occasionally is broken. It is violated when a broader a nalysis indicates that breaking it will be beneficial for the firm. Target costing, by its nature, takes a single-product orientation. Sometimes, this view is too NEXT STEPS One of the key constituents of the product-level target cost is the target costs of all of the outsourced components. These costs are the focus of the next step in the target costing process, component-level target costing.It is in this portion of the target costing process that the discipline of target costing is extended to the supplier base of the firm. Journal of Cost Management board member ROBIN COOPER is a professor in the practice of cost management at Roberto C. Goizueta Business School at Emory University and can be reached at (404) 7276679. REGINE SLAGMULDER is associate professor of accounting and control at INSEAD France. She can be reached at regine. slagmulder @insead. edu. From Journal of Cost Management, July/August 2002, pp. 5-12.  © 2002 by the Journal of Cost Management. 6

How to Write the Wake Forest University Essays 2017-2018

Founded in 1834, Wake Forest University is located in the suburban North Carolina town of Winston-Salem. With approximately 4,800 undergraduates enrolled in either Wake Forest College or the Wake Forest School of Business, Wake Forest is respected for its personalized attention to students and challenging liberal arts curriculum, as well as for its resources as a large research institution. With its motto of â€Å"Pro Humanitate† (for humanity), students at Wake Forest are encouraged to volunteer, whether in the local community or around the world. Students also gain international experience through the study-abroad program, with approximately 60 percent of undergraduates taking advantage of this opportunity offered in more than 70 countries. In 2017, Wake Forest admitted approximately 37% of Early Decision applicants and 25% of Regular Decision applicants. Wake Forest currently stands at #27 in the U.S. News and World Report 2017 National University Rankings . In addition to the Common App essay (which you can learn more from the blog post How to Write the Common Application Essays 2017-2018 ), Wake Forest requires 7 short essays. (To view the essay prompts for hundreds of schools, check out our Essay Prompts Database .) While these prompts may seem intimidating at first, our essay specialists team here at will help you tackle Wake Forest’s 2017-2018 application to the best of your ability! The first thing to note here is the length of the essay. With a maximum of 150 words, it’s possible (but not necessary) to have a short introductory sentence. However, since the space available for response is so limited, there is no need to summarize or include a concluding sentence. For this prompt, there are no gimmicks; take the question literally . Essentially, admissions officers are looking for a genuine academic interest sparked by a task that might have been unusual or difficult. To begin to answer this question, first brainstorm for an activity to write about. If you are a prospective mechanical engineering major who built a life-sized trebuchet in your freshman design class, feel free to write about that. Or, if you are applying as a math major and proved from scratch the derivative rules in your pre-calculus class as an interest assignment, that would be a great topic too. Admittedly, it can be pretty difficult to think of an assignment that fits these guidelines so well. So if you can’t think of a high school assignment that’s a) unique and b) related to your field of study, try thinking of any moment that you truly enjoyed in an academic setting, even if it is not an â€Å"assignment† by traditional definition or related to your major. By pinpointing a moment or time frame of interest, you can then dig deeper into that incident and potentially come up with material for your essay. Taking a previous suggestion as an example, if you were particularly intrigued by a question in a literature discussion, then was there anything you did in response to it? Did you perhaps go to find your teacher during office hours to continue the discussion, culminating in an essay you penned for the school newspaper or literary magazine? Next, once you’ve brainstormed and described the interesting assignment, it’s best to explain what you learned and how that newfound knowledge has sparked your interest. For example, a Gender Studies major may have done a poster presentation on the history of feminism and now holds an appreciation for the historic roots of the movement. Giving these details will paint a clearer picture of your interest for the admissions officers. Again, this prompt is essentially serving as a â€Å"Why Major?† substitute, so admissions officers hope to learn the backstory of your academic interests through this essay. With these guidelines, you will definitely weave a more compelling narrative! Submit your essay and we’ll get back to you with helpful edits. For this prompt, Wake Forest is asking you to prove that you have both the empathy and critical thinking skills to derive meaning from works that may not be directly related to your own life. These skills, in turn, will be of great value to any college student! To approach this prompt, first choose the book about which you want to write. (Although â€Å"work of fiction† doesn’t necessarily specify a book, it’s typically more meaningful to write about a book, as opposed to a TV show or movie, since written words leave the most room for interpretation.) You can write about a classic, but if you do, try to avoid writing about something that you’ve read from school (e.g., 1984 , The Great Gatsby , The Scarlet Letter ) because it is likely that many, many others are writing about the same. But if the only thing you’ve read (in recent memory) is a school book, choose that over something you read recreationally from long ago. Once you choose your book, your next goal is to demonstrate your interpretation of the world and how your chosen text has helped shaped this perspective. For this essay, one way to do this is by explaining how the book has made you more empathetic to unfairness of random luck that everyone is subjected to, or how the text has motivated you to assume an active role in political events. For example, The Book Thief may have cemented your understanding of the nuances of human emotions during World War II, or The Kite Runner may have introduced you to the intricacy of early 20th-century Middle Eastern conflicts. With a relatively high word limit of up to 300, you can spend time explaining your perspective before reading the book and contrast it with your perspective afterwards. Including specific details from the book would be especially convincing to admissions officers. Finally, wrap up the essay by generalizing your new viewpoint on this particular political event to your novel perspective on the world as a whole. This illustrates to Wake Forest University your ability to learn from all mediums, and your ability to reflect on other’s trauma or difficult experiences as your own. Along with Prompt #7, this essay is your chance to show something about you that is not depicted by any other part of your application. Take this essay as your chance to be quirky or satirical, or simply take a literary risk! If you are having difficulty thinking of a possible theme, think about your culture and your relationships with family and friends. In both the Common App and other supplemental essays, it is rare that students reveal information about interpersonal relationships (e.g., â€Å"Top Ten Songs to Play on Car Rides with Mom†) or cultural norms (e.g., â€Å"Top Ten Foods When You Miss Home†). You could definitely use this essay to address personal aspects of you that don’t demonstrate your academic prowess, but simply show what you value in life. This essay prompt is self-explanatory, and with only 150 words, you should be fairly straightforward. When discussing how you became interested in Wake Forest, it would be best to use a personal anecdote (as opposed to, for example, saying that you became interested in Wake Forest after seeing it on the list of top U.S. colleges)! When discussing why you are applying to Wake Forest, take a look at what the university prides itself on providing. These points of pride include the rigorous liberal arts curriculum, small class size and professor attention, undergraduate research, philanthropic culture, study-abroad programs, and an accepting community. Include some of these key factors with a personalized twist. For example, instead of writing about the renowned professors who are extraordinarily accomplished in their respective academic fields, write about one or two instructors who you are especially excited to work with on your humanitarian research concerning global immigration policy for refugees. Providing these key, personal details differentiates your essay from the sea of other applications writing about the same key characteristics of Wake Forest. If you are applying Early Decision, include a memorable moment that cemented your determination to commit to the school. Did you have an â€Å"aha† moment when you visited the campus and were given a tour by a student when she saw you poking your head into the laboratories during one of her classes? Or did you attend a class and fall in love with the sharp insight that the professor provided on the current criminal justice system in the United States? Whatever the case may be, especially if you’ve visited the campus, remember to include any personal anecdotes about Wake Forest. With a relatively low word count, this essay would best be satisfied with a short anecdote of a time when you’ve spoken with, met, or debated with someone different from you. Generally speaking, it would be better to speak about a time when you engaged with someone closer to you rather than with a stranger. This is mainly because, although there are exceptions, it is far more believable that you learned a profound lesson from someone who you’ve known for years than from someone who you’ve only known for a few minutes. Let’s also remember that â€Å"different from you† is a very vague description that could refer to ethnicity, socioeconomic status, religion, or simply life experiences. Even the most homogeneous of communities have some distinctions between families. Utilize these distinctions to explain how you’ve become more accepting, philanthropic, or open-minded — all qualities that Wake Forest embodies and expects. Here, Wake Forest University wants to know that you care deeply about an issue that is greater than yourself. As we mentioned in the beginning, Wake Forest’s very motto proves its commitment to philanthropy. While it is possible to write about something silly (e.g., â€Å"gif† vs. â€Å"jif,† chunky vs. smooth peanut butter), given that Wake Forest mentions American politics in the essay prompt, it would be best to write about something more serious. Here, the fairly low word count means that the best method may be to employ a personal anecdote to â€Å"argue† for an issue that directly affects you. This not only answers the question but also provides yet another dimension of your personality and personal history. If you cannot think of an issue that directly affects you, try to think of a current event or controversy that affects someone else in your life (like a friend, grandparent, etc.), to give your argument the benefit of pathos. Some topics that come to mind are travel ban, current debate surrounding immigration policy, and how proposed changes to the H-1B visa will affect the medical industry and prospective doctors. This essay serves as your final chance to make a lasting impression on Wake Forest’s admissions officers. You’ve already spoken extensively about your love for the school, the origins of your academic passions, your â€Å"top ten,† and your life’s defining moments and works. Here, Wake Forest is looking for a topic that you are passionate about, which is unrelated to academics. Take this essay as a final chance to humanize yourself and prove that you’re not a robot trying to get into college! You can do that by writing about a hobby or passion that you did purely for enjoyment and not necessarily â€Å"for the resume.† If you love freestyle rapping in your free time, entitle your podcast â€Å"The Key to an Easy Groove† or something more humorous. If you love knitting, entitle it â€Å"The Key to a Good Weave,† or something along those lines. In the same vein, I would caution you from writing about something that your extracurricular activities already prove; for example, if your application includes a slew of awards for debate, try to avoid writing more a podcast that gives tips on becoming a good lawyer.

Philosophy William James pragmatic truth Essay Example | Topics and Well Written Essays - 2750 words

Philosophy William James pragmatic truth - Essay Example The theory of pragmatic truth which has been presented by the psychologist and philosopher William James attempts to measure truth in terms of its practical utility or the interests of individuals making judgments about truth. This theory was a natural consequence of the freedoms which were to be found in the new land of America and which made individuals view the world as it really was by making them accept concepts which were of use to them, when making difficult choices. William James was a psychologist and a philosopher and his theory of pragmatic truth illustrates this point when William James becomes more engrossed in thinking about the mental processes, models and past beliefs associated with reaching conclusions about the truth value of propositions, statements, utterances and messages etc. Logic is rejected and truth comes to be associated with the interests of individuals, their passions, rewards etc, even though it can be expected that any truth will be examined by a multi tude of individuals with diverse interests. This essay takes a critical look at William James’s pragmatic theory of truth. The psychologist and philosopher William James was born in 1910 to philosopher Henry James Sr. He was studied medicine at Harvard University and later went to Germany to study psychology in Germany. On his return from Germany, he taught at Stanford, Columbia University and Harvard University. William James was also an author and his greatest masterpiece was his twelve hundred page work The Principles of Psychology which was published in 1890. The work consists of a blend of physiology, psychology, philosophy, and personal reflection (The Radical Academy). Apart from psychology, William James’s other concerns have been religion and an understanding of truth. He is also known as a leading philosopher who has been associated with pragmatism. Pragmatism tries to

British Settler English Essay Example | Topics and Well Written Essays - 500 words

British Settler English - Essay Example There is that brief period when every physical thing that represented 'home' is packed and sealed into cartons, leaving one feeling disoriented. Even after one has set up one's new home, the feeling of disorientation does not cease. It is followed by the process of adjusting to one's new neighbors. There are new values and new ways of behaving to be understood and internalized. We become the stranger in this landscape, and our neighbors may treat us with disdain. Perhaps it is because of the harshness of the new environment, perhaps it is because they cannot see us as part of themselves that they trouble us. Then, consider the concept of ownership and the practice of borrowing. We may have been used to thinking in terms of 'mine' and 'yours'. But the distinction gets blurred. And what is mine becomes yours. Perhaps after a while, we realize that the reverse doesn't happen. Finally, we have to resort to slightly manipulative ways to rid ourselves of 'good neighbors.' We eventually realize that we may have to do some borrowing ourselves, and neighbor has to come to neighbor's help. In the situations described by Moodie, a dose of humor is what helps one retain a sense of proportion and even sanity. Change-even for the better-involves discomfort.

Culture Feminism and Fashion Essay Example | Topics and Well Written Essays - 2000 words

Culture Feminism and Fashion - Essay Example The intention of this study is feminism is a collection of ideologies that share a common goal to establish and achieve equal cultural, political and personal rights for women. A feminist self-defines as an advocate for the rights. The feminist theory aims to understand the nature of gender inequality by examining the social roles of women and the lived experiences. There are varying views on sexuality among the many different feminist groups. Their attitudes towards the female sexuality take different directions. Matters like sex industry and sexual representation in the media and some issues relating to consent to sex under situations of male chauvinism have been contr0versial among the feminists. The debate reached its epitome in the late 1980s. This came to be known as feminist sex wars. These have also led to the emergence of feminism psychology. It emerged as a critique of the dominant male outlook on psychological research where it was only the male perspectives that were stud ied with all male subjects. As women secured degrees and doctorates, their issues were introduced as legitimate study topics. The psychology emphasizes social context and qualitative analysis. Many projects have cropped up to catalogue the feminist influence. An example of such is the Psychology’s feminist voices. The feminist groups have come up with terms like ant fashion. The term refers to various styles of dress and which are explicitly against the fashion of the day.

Living in the early colonial era Essay Example | Topics and Well Written Essays - 1000 words

Living in the early colonial era - Essay Example With Puritan inclinations, our minister recalls Roger Williams of New England's promotion of "soul liberty" and his rejection of Puritans' doctrine of God's elect as heresy (Foner 63). I came in, only to find Elizabeth, my wife, crying. Upon inquiry, I was told Gilbert, an African slave working in a neighboring farm had been whipped repeatedly for having sex with another female slave (Foner 52). News spread across colonies of possible French forays into colonies under British rule. Sir Edmund Andros, Governor of New York, reportedly forms an alliance, Covenant Chain, with Iroquois Indians in order to counter French threats (Foner 83). [Insert Your Last Name] 4 February 24, 1689 News spread about overthrowing James II of England and triggers riots and violence in many colonies (Foner 92). November 20, 1691 I was alarmed by reports of several girls succumbing to nightmares and fits after experimenting with magic in Salem, Massachusetts (Foner 94). [Insert Your Last Name] 5 Works Cited Foner, Eric. Give Me Liberty!: An American History. Vol. 1. New York: W.W. Norton & Co., 2004. Print.

How photography has been affected by Adobe Photoshop Research Paper

How photography has been affected by Adobe Photoshop - Research Paper Example This research paper hereby analyzes the impact of Adobe Photoshop on traditional photography techniques and also highlights its possible consequences. The traditional techniques involved in the process of photograph development in a darkroom are much time consuming, slow and tough in comparison to the fastidious and smooth logging in the Adobe Photoshop, but it is also an undeniable fact that when a real image become visible, out of nowhere, on the plain photo paper provides a sense of accomplishment to any photographer. While on other hand it is true that operating in a color darkroom comes with its very own difficulties as compared to operating in the black & white, which usually accompanies much more details, color disturbance and totality darkness but on the other hand, development of a photograph in Adobe Photoshop comprises of working in a comfortable environment while sipping a coffee and avoids the direct exposure of hazardous chemicals. In old technique, the measures to be taken to attain the desired print are decided post creation of a contact sheet and the exposure testing's which is done via test strips whereas, the Photoshop has replaced this Hit & Try technology with its up to date modern digital technology. The processes of Dodging and burning, which are considered as tiresome processes in the darkroom are completed with use of Photoshop in couple of minutes and that too with equivalent results. For black and white photographers, the darkroom is the site of at least half the action. Operating in a color darkroom entails an immense dedication on the part of the photographer, both in expressions of point in time and money. The operations of a color darkroom are quite costly as compared to the black & white darkroom, not merely in the materials involved but as well in the equipment mandatory to fabricate superior output. The most significant feature about processing color in a darkroom is temperature control, the temperature gauge at all times is ought to be under ' of 100', there are many instances of likewise operations that are needed to be out looked carefully while developing photo in a Darkroom regardless of Black & white or Color where as in Photoshop, the photo development is just few clicks away, with its advanced inbuilt tools it can correct, enhance, crop, enlarge and produce an equivalent quality. The new technology provided by the Adobe Photoshop has replaced the concept of different darkrooms for different photos making photographers work easier. These days, digital techniques which in no way needs temperature control, working with chemicals, expensive machines like enlargers, are getting more popular among amateur as well as professional photographers. A Photographers

Case Study- Company Situation (Financial Analysis & SWOT Analysis Essay

Case Study- Company Situation (Financial Analysis & SWOT Analysis only) - Essay Example Based on the rising revenues and margin data, it is possible to conclude that Inditex is at the growth phase of the life cycle, while Benetton, the GAP, and H&M are at maturity and stability phase, as their revenues and margins are declining. Financial Ratio Analysis - Inditex Profitability Gross profit margin of the company is fairly high – 59%, which implies that the company has effective outsourcing manufacturing strategy and has good relationships with suppliers. Both factors have positive impact on cost reduction. Operating profit margin is 18%, which means that the company makes 0,18 cents for every Euro of sales (before taxes). Net profit margin is 14% and it means that the company has good control over its costs. ROA ratio which is 19% means that the company is effectively using its investment, converting it into profit. ROE Liquidity Current ratio of the company is 2,0 suggests that the company has a good ability to pay back its short-term liabilities with the short-t erm assets it has. This means that Inditex is capable to continue its business expansion strategy and to avoid insolvency during the slower growth phases. The quick ratio of 1,5 means that Inditex position has enough liquid assets to cover its current liabilities. Thus, the company can implement its strategy of fast fashion being capable to pay quickly for its orders and to kepp short inventory turnover. Leverage Debt-to-Equity ratio (0.42) indicates that the company’s debt used to finance its operations is not so high and is a positive sign of strong financial position of the Inditex. This indicates that the company is financially strong enough to grow its business due to its profits rather than debts. Long-term debt-to-equity ratio is relatively low and indicates on the company’s financial stability. Activity Inventory turnover at 4,50 indicates that the company has efficient supply chain and can continue taking its course of fast fashion retailer. Days of inventory ratio is equal to average 81.0 days. This indicator seems to be fairly high for the company focusing on fast fashion strategy. Average collection period is 13,4 days, which is quite low and therefore optimal for Inditex to continue its aggressive business development strategy. Financial Analysis has shown that Zara’s overall financial position is very strong and enabling for implementing its strategy of future sales and stores’ growth. SWOT Analysis Strengths The company’s strategy is based on aggressive multichannel global business expansion which is implemented due to its flexible business model based on having the right fashions at the right time at affordable prices. Financial state of the company rated as â€Å"healthy† allows the company to have enough capital for future growth and investments. Global expansion of Zara’s stores and its responsive marketing strategy increase global brand awareness. All these result in strong sales and revenue growth. Effective supply chain management allows the company to be competitive on the market balancing the quality of its goods and affordable prices for mass market consumers. Excellent human resource management is another strategic strength of the company which enables the company to grow its sales and gain positive reputation. Design of new stores in

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay Example for Free

Absurdity of a Sivilized Society-an Analysis of Huckleberry Finn Essay The Absurdity of a â€Å"Sivilized† Society Authors often express their views on any given subject through their works, and Mark Twain is no exception. One may read The Adventures of Huckleberry Finn and believe it is simply a novel about a young boys childhood; however, a deeper analysis of the text reveals many of Mark Twain’s expressions about important moral and social issues. Perhaps one of the most prominent being the frailty of human justice and the hypocrisy we as a people foster in our societies. Throughout the novel, Huck meets people who appear to be good, civilized people, but always end up having a hypocritical fault about them. Though not every instance is a grave matter, Twain’s writing shows that societies in Huck’s world are based upon corrupted laws and principles that defy basic logic. Twain’s writing leaves the reader with an understanding that cowardice, illogical choices, and selfish as well as hypocritical people mark these societies. Twain begins weaving hypocrisies and cants early into the story; one of the most appalling being the issue of Huck’s custody. This flawed system of thought is first shown when the new judge in St. Petersburg rules that Pap has rightful custody of Huck. Although this would be bad for Huck if his father became his legal guardian, the judge asserts Pap’s rights to Huck as his biological son, despite the fact that this is placing Huck’s welfare below the so-called rights of his father. Ironically, this system would put Huck under his dad’s custody, leaving him worse off, whereas Jim is separated from his family despite being a far better father and person. However, the welfare of the individual isn’t highly valued in society, and thus they are placed in uncomfortable, often dangerous situations. The judge tries to put Huck back in contact with his horrid father and therefore abuse, but Jim, a loving parent, never receives help to be with his children and help rescue them from slavery and separation. This decision defies all logic one would find in a normal society, and yet this kind of thinking was commonplace. The values and welfare of a black person were nowhere near as important as those of a white man, and even though Jim is a grown man with the most in tune moral compass of any character in the book, Huck still has power over him simply because he is white. By comparing the situation of Pap and Huck with slaves and their masters, Twain hints that it is impossible for a society to be civilized so long as it practices slavery. Though not quite as harmful, another example of a hypocritical character can be found in the Widow Douglas and Miss Watson. In an attempt to â€Å"sivilize† Huckleberry, Miss Watson reprimands him for smoking a cigarette and yet she snuffs tobacco. â€Å"Pretty soon I wanted to smoke, and asked the widow to let me. But she wouldn’t. She said it was a mean practice and wasn’t clean, and I must try to not do it any more†¦ And she took snuff, too; of course that was all right, because she done it herself† (Twain 2). She prevents Huck from doing what she believes is uncivilized and detrimental to his health, yet doesn’t think twice about proceeding to do something very similar simply because she herself enjoys it. This example of hypocrisy is not particularly malicious, but yet another example of how all the characters Huck is involved with has some form of a hypocritical flaw. Furthermore, Miss Watson is quite religious and, in efforts to teach Huck, tells him that all he must do is pray for something and he will have it. However, when Huck needs fishhooks and asks her to help pray for them, she calls him a fool. Then Miss Watson she took me in the closet and prayed, but nothing come of it. She told me to pray every day, and whatever I asked for I would get it. But it warnt so. I tried it. Once I got a fish- line, but no hooks. It warnt any good to me without hooks. I tried for the hooks three or four times, but somehow I couldnt make it make it work. By-and-by, one day, I asked Miss Watson to try for me, but she said I was a fool. (Twain 8). Miss Watson tells Huck that if he does something, he can expect a certain result but when things don’t work, he asks for her help and she chides him for it! The widow Douglas and Miss Watson are religious, educated, and yet, they are slave owners. They educate Huck, and teach him religion but find it perfectly acceptable to do things contrary to their teachings, such as snuff and practice slavery. The latter, being a more insidious humbug of St. Petersburg, is shown over and over again throughout Huck’s journey. As Huck begins to stray from his backwards, insincere town, he reaches different places with different people, all different in their own way and yet, very similar to those in St. Petersburg. The Duke and Dauphin are two despicable con men who join Huck and Jim as they continue to drift on the river. The Duke and Dauphin cause trouble for Huck and Jim, as well as the towns they visit. The fault here is that, the Duke and Dauphin are able to scam entire communities by lying, pretending to be someone they’re not, and cheating their guests. Though they spend most of the novel doing awful things or planning awful things, they both are hardly punished. After the first showing of The Royal Nonesuch, the first group of attendees realizes they have been cheated. However, instead of chastising the Duke and Dauphin, the audience that night chooses to lie about the performance in order to cheat a second group of attendees. Hold on! Just a word, gentlemen. † They stopped to listen. â€Å"We are sold—mighty badly sold. But we don’t want to be the laughing stock of this whole town, I reckon, and never hear the last of this thing as long as we live. NO. What we want is to go out of here quiet, and talk this show up, and sell the REST of the town! Then we’ll al l be in the same boat. Ain’t that sensible? † (You bet it is! —the jedge is right! † everybody sings out. ) â€Å"All right, then—not a word about any sell. Go along home, and advise everybody to come and see the tragedy. † (Twain 114). Most hypocritical, however, is the fact that the Judge of the town conceived this plan. He who stands as a pillar of justice and truth in the town decides to cheat the others in order to save face. By the third night, everyone in town has seen the play and the Duke and Dauphin make a large profit from their misconduct. Immoral acts committed by the Duke and Dauphin never yielded punishments, but brazen, drunk insults led to execution. Boggs, described as the â€Å"most easy going old fool in Arkansas†, began shouting insults and anathemas at Sherburn, the man who had cheated him. He [Sherburn] was standing perfectly still in the street, and had a pistol raised in his right hand—not aiming it, but holding it out with the barrel tilted up towards the sky†¦ Boggs throws up both of his hands and says, â€Å"O Lord, don’t shoot! † Bang! goes the first shot, and he staggers back, clawing at the air—bang! goes the second one, and he tumbles backwards on to the ground, heavy and solid, with his arms spread out. † (Twain 108). The Duke and Dauphin cheat entire communities and remain unpunished by their terrible acts; however, peccadilloes like shouting drunken insults result in execution. Twain’s writing exposes the issue of faulty justice and duplicitous nature of men. Furthermore, Sherburn’s speech to the angry mob around his house in relation to a lack of logic and cowardice capitulates Twain’s societal views. Twain’s use of hypocrisy helps express his views on societal issues. Though not every instance is harmful, such as Miss Watson’s snuff usage, other notable examples such as the execution of Boggs and the custody of Huck highlight his belief that cowardice, lack of logic, and selfishness are at the core of society, not the communal welfare that it should be. The repeated instances of insecure, logic defying justice are the root of the problem, as thoughtless crimes are punished severely whereas serious crimes go scot-free. Throughout the novel, Huck meets characters that appear good, yet Twain makes a conscious effort to prove they are prejudiced slave owners. The illogical choices and hypocritical people presented throughout the novel show the hypocrisy and ludicrousness of the â€Å"sivilized† society.

Network Installation Proposal

Network Installation Proposal The purpose of this document is to specify the project plan to setup Network Infrastructure for Heath Robinson Web Hosting Company. This document outlines a brief plan about, on how the project is to be shaped and also includes the milestones and deliverables. Heath Robinson Web Hosting Company has acquired second floor in a building, in East Anglia Industrial Estate. The project deliverable is to design and implement the overall setup, which includes refurbishing/construction, Software design and development, Network design and implementation, Hardware and Software testing. The Project plan for time management, cost estimation, resource planning and roles and responsibilities needs to be provided as part of the deliverables. Project goal Objectives The high level goals and objective of the project is to efficient evaluation of the required planning, methodology and approach to achieve the following scope of work Investigating requirements of new installations of required equipment, network cables and software needed for running the network system Constructing/refurbishing the acquired buildings where new equipment will be installed; This part of the project is contracted to a building company and managed by the construction manager who is a part the project team Designing the network for the new building based on the business requirements of the company Investigating and purchasing appropriate hardware and other equipment required for the new installation Developing the software required for the network system Installing the network and computers in the new building Testing Hardware and Software Assumptions and Constraints As the Project Manager for the Project, I have the defined target time for the project completion. The Project needs to start from 1st of April 2010 The Project execution should be in 30 day The approved project budget from the Management is  £200, 000 The Financial Advisor, who is part of the project, has advised a budgetary costing of  £500, 000 to be fixed for project. Any deviation from the approved budget needs approval from the Management committee. Project Deliverables The list of project deliverables is as follows Project Management Plan Cost Estimation Project Feasibility Construction /Refurbishing Software Design and Specification Network Design and Implementation Hardware Software Testing The Team Roles Responsibility The Project Team consists of the 10 members, each from a specific domain and with precise skill set. Each resource will be responsible for completing their task and reporting back to project manager. As the Project Manager the task here is to submit a project proposal for approval by the Company Managerial Committee, with a detailed feasibility analysis report, in particular the economic feasibility of the project, supported with financial calculations of the net profit, payback / bread-even period, return on investment, net present value and internal rate of return for the project. The Roles and Responsibility of the 10 individuals is as follow 1 computer hardware specialist responsible for hardware-related task 1 financial advisor responsible for control financial resources available to the project 1 network designer responsible for designing the network for the company 2 software developers for developing software required by the new installation 2 office assistants, one in charge of purchasing computers and other hardware equipment and the other dealing with paperwork in the office and produce project-related documents 1 construction manager responsible for building and refurbishment work 1 software testing engineer 1 hardware testing engineer Tasks Activity and Miles stones Cost Estimation / Time Management The Project Manager along with the Financial Advisor has come up with the following Cost estimation. The Following are the cost allotted for various activities, which would be one time setup cost, Capital expenditure. Material Cost Cost Allotted Construction ( Material)  £ 30,000.00 Network (Servers, Desktop, Cabling)  £ 20,000.00 Software Development ( Licenses)  £ 20,000.00 Testing( Software hardware)  £ 15,000.00 Office Maintenance  £ 5,000.00 Other Services  £ 5,000.00 Total Cost  £ 92,000.00 The following are the cost allotted for resources, Operational Cost (Direct cost) Resource Resource Cost /Per Month Construction manager  £ 5,000.00 Software Engineer (2)  £ 15,000.00 Hardware Engineer  £ 4,000.00 Network Engineer  £ 6,000.00 Testing Engineers (2)  £ 7,000.00 Office Assistant (2)  £ 2,500.00 Financial Advisor  £ 8,000.00 Total Cost  £ 47,500.00 The following are the cost allotted for office maintenance, Operational Cost (Indirect cost) Utility Cost /Per Month Electricity  £ 750.00 Sanitary  £ 400.00 Stationary  £ 300.00 Maintenance  £ 500.00 Petty Cash  £ 500.00 Total Cost  £ 2,450.00 The Total Project Costing Costing Total Material Cost  £ 92,000.00 Resource  £ 47,500.00 Administration Cost  £ 2,450.00 Total Cost  £ 142,500.00 Project Execution Activity List The whole project execution will be divided into sub- category of activities The Project Execution is sub-divided into following sub -tasks Construction Hardware structure Cabling Network Design Implementation Software Design Coding Testing Construction The Construction is the first task of the project. The activity will begin from the 1st of April and estimated time from is one week. The Construction Manager is designated to take the complete responsibility of planning the construction activity and over look all the activities. The following list of activities will be done during the constriction phase Floor plan Roof and ceiling construction Painting and carpentry Provide Water, Electrical, Pressure air and gas services Install Cabinets Install Wall Cabinets Paint Cabinet Paint Walls Ceilings Hardware structure Cabling As per the project plan, Five Servers will be installed in the server room and the required cabling and racks need to be installed in the switch room. The Hardware engineer along with Network Engineer will be planning the activity and the requirements are as follows No of Data Ports 30+ 5 No of Voice Ports 30 ports No of Redundant ports 30ports The structured cabling activity is planned to start from the 2nd week , 7th of April 2010 and estimated to complete by 10th of April 2010. Network Design Implementation The Network design activity starts parallel to the structured cabling activity and the implementation would kick off as soon the server room wiring is complete. The Implementation activity would start from the 3rd week of April 2010 and estimated to complete in 5 days. The Network is designed using industry standard Star topology. The New floor requires Voice, Data and Video wiring and electronic facilities to support newest form of telecommunications. The Switch room, which houses the Servers, Networking equipments (Switches, Routers, and Firewalls) connects to the each terminal (Desktop) via Horizontal Cabling. The option for Vertical Cabling can be enabled in future for connecting multiple switch rooms The list of activities is as follows Network design Server Installation and mounting Server application configuration Domain and Active directory setup User profiles setup Access privilege creation Network Overview Heath Robinson Web Hosting Company http://t1.gstatic.com/images?q=tbn:ANd9GcRBO9d3_iaiMZfK9Tq1JQUgEbrG7Zt5ay336Cm3ZL2ANMIkAREt=1usg=__amDzGGGK51fLYfo3QCeIcL6XCYA=http://t1.gstatic.com/images?q=tbn:ANd9GcRBO9d3_iaiMZfK9Tq1JQUgEbrG7Zt5ay336Cm3ZL2ANMIkAREt=1usg=__amDzGGGK51fLYfo3QCeIcL6XCYA= http://www.sycamorecomputers.com/img/networkdiag.jpg Software Design Coding The software developers will be assigned the task of designing the software customized to the requirement. The Design and coding activity is intended to start from mid 3rd week after the servers are configured and installed. The activity is estimated to take 5 days. Two Software developers were appointed for creating bespoke software that is tailored specifically to companys need as it is a web hosting company the software were used are .net, Java, PHP and C++.The software developers are skilled on various programming languages and are proficient in design and development of the bug free software. The list of activities for the software developers team is as follows Software design Software coding Software compiling Software Release Testing One hardware testing engineer and software testing engineer were appointed their responsibilities is to setup of test processes including hardware and software deployment, provide technical support and training when required advanced testing, performing complex diagnostic tests on faulty computer. Software testing technician execute test plans to evaluate the performance of software applications and information and telecommunication systems. The Testing will be done by 2 Engineers, one will be conducting Software Testing and the other will be conducting Hardware Testing. The activity will be handled by each individual post Hardware and Software implementations. The Software Testing activity will include Code review Design Review Test Plan Manual Automation Testing Code tweaking and Regression Hardware Testing Activity will include System Definition System Testing Fault Testing Load Testing Office Assistant: The 2 Office assistant were appointed for essentially do whatever office tasks are needed so that the professional doesnt have to. One office assistant will purchase hardware needed to the office and other will do paper works. The Project plan Time Management Project Futuristic Aspect The success of any project is based on few parameters which portrays the efficiency of the project in terms of the objective achieved and sets bench marks for the future project undertaking The followings are very important from the project efficiency point of view Return of Investment Net Present Value Break Even Point The calculations of the above are as follows with respect to the project Return of Investment (ROI) Net Present Value Return of Investment is a performance measure used to evaluate the efficiency of an investment or to compare the efficiency of a number of different investments with respect to a project. To calculate ROI, the benefit (return) of an investment is divided by the cost of the investment; the result is expressed as a percentage or a ratio ROI = Gain from Investment Cost of Investment __________________________________ Cost of Investment Net Present Value or NPV is used to decide financial viability of an investment. The difference between the present value of cash inflows and the present value of cash outflows. NPV is used in capital budgeting to analyse the profitability of an investment or project. Here the NPV and ROI are calculated. The following tables show you the NPV and ROI value. The Project cost and the profit for next five years is as follow. A 30% growth is assumed for our calculation Taking the above The return on investment formula: ROI = Gain from Investment Cost of Investment __________________________________ Cost of Investment ROI = 10,82,725 554,000 - 554,000 = 1.21 Return on investment is a very popular metric because of its versatility and simplicity. That is, if an investment does not have a positive ROI, or if there are other opportunities with a higher ROI, then the investment should be not be undertaken Break Even Point for the First year First year Sales  £1, 75,000 First year Cost (Direct + indirect)  £50,000 Yearly Net Cash Flow Cumulative Net Cash Flow = Yearly Net Cash Flow  £1,75,000  £50,000 = 1,75,000 = 0.79 BEP (1 year) Payback Period: The cumulative cash flow curves above show roughly the point in time when the cumulative cash flow breaks even, that is, when cumulative incoming returns exactly balance cumulative outflows. This point in time (point on the horizontal axis) is Payback period .The payback period is 1 years RISK ASSESSMENT The Risk assessment and the mitigation measure are very important for smooth completion of the project. The Risk assessment phase is carried out at the initial planning phase of the project .The risk assessment need to be continuously monitored and updated throughout the life of the project INITIAL PROJECT RISK ASSESSMENT CONTROL PLAN Requirements Control Plan When changes are to be made in the requirements after the project plan has been released, the changes shall be brought to the attention of the committee and discussed. Any changes that are to be made will be with the prior approval of the committee and only if feasible and permissible within the constraints of the project mentioned Schedule Control Plan If the work scheduled gets behind, the stake holder is ready to spend extra time on the project in between and after the schedules and also to make up for the lost time and deliver the final project on time. Budget Control Plan Any changes to the budget need to be updated to the management committee Quality Control Plan The Project Manager will be assessing the quality of work for each of teh stake holder and will ensure that the required level of quality is achieved in the given time frame Closeout Plan All the details about the post-mortem debriefings, report on the lessons learnt, project objectives and the milestones achieved would be mentioned as part of the Project documentation at the end of the project. The analysis and the lessons learnt will be used for future project success.

Examining the Impact of Roles and Social Pressures on My Life Essay exa

Examining the Impact of Roles and Social Pressures on My Life      Ã‚  Ã‚  Ã‚   I spent a recent evening watching a movie with my erstwhile girlfriend Jaimie, along with two of our mutually close friends, Jason and Michael. In the half hour before starting the video, we rearranged Jaimie's furniture to make room for the four of us. During the screening, we laughed together at a child's antics, made jokes about trite and improbable situations, and watched silently as the story drew to an emotional climax. As the credit scroll began, it was clear that I was both welcome and expected to stay in the room in a casual social gathering with the other three. However, my response was to mumble something about having to leave, and, retreating to my own room, to spend the remainder of the night playing video games and guitar. One may ask why I chose to leave, when my social role as friend to those individuals would have me stay. In fact, the forces contributing to my curt exit, though partially individual, are predominantly social, and include influences from the five major stages in my relationship with Jaimie, the sociological roles and expectations I played in each stage, and the counsel of my other friends.    The first phase of our relationship involved adjustment to our new roles as Boyfriend and Girlfriend, and the feelings that accompanied it. This occurred quickly; for my part, I had not been more than casually involved with a woman for seventeen months, and was feeling the pressure and judgment of a society that expects its members to engage in heterosexual courtship at my age. Jaimie was in the process of terminating a mutually destructive relationship and had experimented with several unsuccessful liaisons;... ...must bear in mind, however, that in order for these theories to be fully validated, they must be applicable not only to generalized groups of people or representative individuals, but to every member of society, each following the same patterns as every other. Since it is historically impossible to accurately predict the behavior of human beings on any scale, variations between individuals must be explained by something unique about each person. Whether called a soul or some other name, this element of spontaneity exists in every person and can allow him to break free of his expectations.    Works Cited Berger, Peter L. Invitation to Sociology: A Humanistic Perspective. Garden City: Anchor, 1963. Fromm, Erich. Escape From Freedom. New York: Avon, 1969. Sartre, Jean-Paul. "No Exit." No Exit and Three Other Plays. New York: Vintage, 1989.

Opposing Viewpoints in Kurt Vonneguts Slaughterhouse-Five Essay

Opposing Viewpoints in Kurt Vonnegut's Slaughterhouse-Five The Allied firebombing of Dresden has been called the worst and most unnecessary air raid in military history. The German city was home to no military bases or stations, but on February 13, 1945, death rained down from the air on nearly 135,000 people, most of them civilians, compared to the 74,000 deaths caused by the atom bomb dropped on Hiroshima (Novels 270). Kurt Vonnegut, Jr. was a Allied prisoner of war during this raid, hidden underground in an abandoned slaughterhouse. After surviving the war, Vonnegut came home to the United States to become an author. Though he had published several books before Slaughterhouse Five, this book became his most famous and best-selling book. Slaughterhouse Five was Vonnegut's breakthrough work because he finally addressed the most distressing and pivotal point in his life, the Dresden firebombing (Novels 270). Vonnegut writes in the first chapter that he was once given advice against writing an anti-war novel, because "...there would always be wars, [and] that they were as easy to stop as glaciers" (Vonnegut, Slaughterhouse 3). However, rather than writing an anti-war novel, Vonnegut writes a response to the tragedy of war through the eyes of a soldier (Novels 272). Vonnegut narrates the story of Billy Pilgrim, a soldier who went through the same experiences as Vonnegut did. Narrating the story of someone else allows Vonnegut distance and separation from the painful events at Dresden (Harris). Through Billy's story, Vonnegut introduces opposing ideas throughout his novel, creating tension between conflicting forces and philosophies. The opposing ideas in Slaughterhouse Five are differing views of time, and inco... ...s, it is the one that states war is stupid, pointless, and cruel, yet it is inevitable. Works Cited Harris, Charles B., "Time, Uncertainty, and Kurt Vonnegut Jr.: A Reading of 'Slaughterhouse Five,'" Farmington Hills: Gale Group. October, 2001. http://galenet.galegroup.com/servlet/DC/ Reed, Peter J., "Authenticity and Relevance: Kurt Vonnegut's Slaughterhouse Five," Farmington Hills: Gale Group. October, 2001. http://galenet.galegroup.com/servlet/DC/ Schatt, Stanley, Kurt Vonnegut, Jr., Farmington Hills: Gale Group. October, 2001. http://galenet.galegroup.com/servlet/DC/ "Slaughterhouse Five" Novels For Students. Vol. 3 1998 ed. Vonnegut Jr., Kurt. Fates Worse Than Death. New York: G. P. Putnam's Sons, 1991 ---, Palm Sunday. New York: Delacorte Press, 1981 ---, Slaughterhouse Five. New York: Dell Publishing, 1969

Analysis of the Coca-Cola Company Essay -- Business Management Soft Dr

Analysis of the Coca-Cola Company The Coca-Cola Company is the world's leading manufacturer, marketer and distributor of soft-drink concentrates and syrups. The Coca-Cola Company is the world's leading manufacturer, marketer and distributor of soft-drink concentrates and syrups. The Company markets many of the world's top soft drink brands, including Coca-Cola, Diet Coke, Sprite and Fanta. Through the world's largest and most pervasive distribution system, consumers in nearly 200 countries enjoy the Company's products at a rate of more than one billion serving a day. On May 8, 1886, pharmacist John Stith Pemberton stirred up fragrant caramel-coloured syrup in a three legged brass kettle. He carried a jug of his new formulation to the Jacobs's Pharmacy, Atlanta. On the following day, the new product debuted as a soda fountain drink for five cents a glass. By accident or by design, carbonated water was mixed with the syrup which has created the world's most popular drink. Pemberton's partner suggested the name "Coca-cola" and penned the now-famous trademark in his unique, flowing script. Averages of nine drinks were sold per day after the advertisement. Pemberton died in 1886 and Asa Candler began to purchase the outstanding shares of Coca-Cola. In 1893, Coca-Cola was registered in the United States and then further investment was put it to expand the business. To handle the enormous scope of its business, the Coca-Cola Company has divided into six operating units: Middle and Far East Groups, Europe, The Latin America Group, The North America, The Africa Group and The Minute Maid Company. The head Quarter is in the United States. Methods of Research I will use The method of research which I will use is the secondary research, i.e. I have asked The Coca-Cola Company to send me their history and annual reports. I will also call The Coca-Cola Company office to ask some details, I will also use ask them some relevant questions (questionnaire method), interview the people on the high street and will do some research over the Internet. From those sources I am going to finish my all other tasks. Task One E1 They type of businesses 1. Private and Public enterprise 2. Limited Liability 3. Franchising I will define each type of business with some advantages and disadvantages. For The Coca-Cola Company ... ...in keeping the wheels of the business. The maintenances of the company equipments etc. They also acts as a help support of the company, this means if there is any enquiry by the customers, the customers will ring the helpdesk support and complain about the products or any information that the customers need will be provided by the this department. About the complains, these complains will be transfer to the research and development department to make the product better or to fix the problem the consumer having. These departments are the most important department of The Coca-Cola Company because they helps the company to meets the objectives of The Coca-Cola Company i.e. surviving, customer satisfaction and make more profits. As I said that the help desk department satisfy the customer by providing the information they needs and taking the complains and passing to the research and development departments who improves the products. The marketing departments are responsible for marketing the products and advertising the products and promoting the products. If all these departments perform their duty firmly then the objectives of The Coca-Cola Company will meets.

Banking Regulation Act Summary

BANKING REGULATIONS ACT 1949 The Banking Regulation Act was passed as the Banking Companies Act 1949 and came into force wef 16. 3. 49. Subsequently it was changed to Banking Regulations Act 1949 wef 01. 03. 66. Summary of some important sections is provided hereunder. The section no. is given at the end of each item. For details, kindly refer the bare Act. * Banking means accepting for the purpose of lending or investment of deposits of money from public repayable on demand or otherwise and withdrawable by cheque, drafts order or otherwise (5 (i) (b)). Banking company means any company which transacts the business of banking (5(i)(c) * Transact banking business in India (5 (i) (e). * Demand liabilities are the liabilities which must be met on demand and time liabilities means liabilities which are not demand liabilities (5(i)(f) * Secured loan or advances means a loan or advance made on the security of asset the market value of which is not at any time less than the amount of such l oan or advances and unsecured loan or advances means a loan or advance not secured (5(i)(h). Defines business a banking company may be engaged in like borrowing, lockers, letter of credit, traveller cheques, mortgages etc (6(1). * States that no company shall engage in any form of business other than those referred in Section 6(1) (6(2). * For banking companies carrying on banking business in India to use at least one word bank, banking, banking company in its name (7). * Restrictions on business of certain kinds such as trading of goods etc. (8) * Prohibits banks from holding any immovable property howsoever acquired except as acquired for its own use for a period exceeding 7 years from acquisition of the property. RBI may extend this period by five years (9) * Prohibitions on employments like Chairman, Directors etc (10) * Paid up capital, reserves and rules relating to these (11 & 12) * Banks not to pay any commission, brokerage, discount etc. more than 2. 5% of paid up value of one share (13) * Prohibits a banking company from creating a charge upon any unpaid capital of the company. (14) Section 14(A) prohibits a banking company from creating a floating charge on the undertaking or any property of the company without the RBI permission. * Prohibits payment of dividend by any bank until all of its capitalised expenses have been completely written off (15) * To create reserve fund and 20% of the profits should be transferred to this fund before any dividend is declared (17 (1)) * Cash reserve – Non-scheduled banks to maintain 3% of the demand and time liabilities by way of cash reserves with itself or by way of balance in a current account with RBI (18) * Permits banks to form subsidiary company for certain purposes (19) * No banking company shall hold shares in any company, whether as pledgee, mortgagee or absolute owners of any amount exceeding 30% of its own paid up share capital + reserves or 30% of the paid up share capital of that company whichever is less. (19(2). Restrictions on banks to grant loan to person interested in management of the bank (20) * Power to Reserve Bank to issue directive to banks to determine policy for advances (21) * Every bank to maintain a percentage of its demand and time liabili ties by way of cash, gold, unencumbered securities 25%-40% as on last Friday of 2nd preceding fortnight (24). * Return of unclaimed deposits (10 years and above) (26) * Every bank has to publish its balance sheet as on March 31st (29). * Balance sheet is to be got audited from qualified auditors (30 (i)) * Publish balance sheet and auditors report within 3 months from the end of period to which they refer. RBI may extend the period by further three month (31) * Prevents banks from producing any confidential information to any authority under Indl Disputes Act. (34A) * RBI authorised to undertake inspection of banks (35). * Amendment carried in the Act during 1983 empowers Central Govt to frame rules specifying the period for which a bank shall preserve its books (45-y), nomination facilities (45ZA to ZF) and return a paid instrument to a customer by keeping a true copy (45Z). * Certain returns are also required to be sent to RBI by banks such as monthly return of liquid assets and liabilities (24-3), quarterly return of assets and liabilities in India (25), return of unclaimed deposits i. e. 10 years and above (26) and monthly return of assets and liabilities (27-1).

Literary Concepts of Concord Hymn

The details in â€Å"Concord Hymn† really give great image of the characters and setting of this time period. The poem exalts a general spirit of revolution and freedom. â€Å"Concord Hymn† was written by Ralph Waldo Emerson and was originally sung at the completion of the Battle Monument known at the Old North Bridge. The monument is also known as Obelisk and is believed to the country’s first memorial to its war casualties. The first stanza is the key to the poem: By the rude bridge that arched the flood, Their flag to April’s breeze unfurled, Here once the embattled farmers stood. And fired the shot heard round the world (Roberts and Zweig, 891). Emerson knows the outcome and can describe in detail the emotions around the War. â€Å"By the rude Bridge that arched the flood† lets readers know that the author is describing the bridge as one that is very basic and simply structured and positioned over the Concord River which was at its highest level in April. â€Å"Their flag to April’s breeze unfurled† lets us know clearly that this occurred in April and the wind was blowing. The â€Å"Embattled farmers† refers to the men, which consisted of townsfolk and where not part of any regular army. The shot heard' round the world† refers to the fact that the American Revolution inspired not just Americans, but inspired people all over the world to fight against injustice The second stanza which follows gives detail as to the participants in the War whom are dead: The foe long since in silence slept; Alike the conqueror silent sleeps; And Time the ruined bridge has swept Down the dark stream which seaward creeps (Roberts and Zweig, 891). In stanza two the poem is stating that the participants on both sides of the battle have long been deceased described as â€Å"sleep† which is a common metaphor for dead. The reader also learns in stanza two the bridge was ruined and swept down the Concord River. (PoertyFoundation, 2013) The following stanza is details of the monument being placed in Concord, Massachusetts: On this green bank, by this soft stream, We set today a votive stone; That memory may their deed redeem, When, like our sires, our sons are gone (Roberts and Zweig, 891&892). â€Å"Votive stone† is the Obelisk Monument that was placed by the Concord River as a memory of all the people whom fought and died in the Battle of Concord. The town of Concord is now a popular attraction for both history and literature. The last stanza of the poem which follows the readers can see this Battale was about freedom: Spirit, that made those spirits dare To die, and leave their children free, Bid Time and Nature gently spare The shaft we raise to them and thee (Roberts and Zweig, 892). Emerson writes about the spirits, noting that there were deaths involved, leaving behind family but doing so for their families to now be free. The remembrance flag that is being raised is to honor those who have gone and also to remind those who are now left to carry on never forgetting the history of these brave Americans and what happened that day.

Coyote Blue Chapter 12~13

CHAPTER 12 Cruelly Turn the Steel-Belted Radials of Desire Crow Country – 1973 In the six years since his vision quest Samson had endured almost daily interpretations of the vision by Pokey Medicine Wing. Again and again Samson insisted that it wasn't important, and again and again Pokey forced the boy to recall his experience on the mountain in detail. It was Pokey's responsibility as a self-proclaimed medicine man to bring meaning to the symbols in the vision. Over the years, as Pokey read new meanings, he tried to change his and Samson's lives to fit the message of the medicine dream. â€Å"Maybe Old Man Coyote was trying to tell us that we should turn our dreams into money,† Pokey said. With this interpretation, Pokey dragged Samson into a series of entrepreneurial ventures that ultimately served no purpose except to confirm to the people of Crow Country that Pokey had finally gone full-bore batshit. The first foray into the world of business was a worm ranch. Pokey presented the idea to Samson with the same blind faith with which he told Old Man Coyote stories, and Samson, like so many before him, was captivated with the idea of turning religion into money. Pokey's eyes were lit up with liquor and firelight as he spoke. â€Å"They are building that dam up on the Bighorn River. They tell us that we will prosper from all the people who will come to the reservation to fish and water-ski on the new lake. That's what they told us when they put the Custer Monument here, but whites opened stores and took all the money. This time we will get our share. We'll grow worms and sell them for fishing.† They had no lumber to build the worm beds, so Pokey and Samson went to the Rosebud Mountains and cut lodgepole pines, which they brought down by the pickup load. Through a whole summer they hauled and built until the Hunts Alones' five acres was nearly covered with empty worm beds. Pokey, convinced that their success depended on getting a jump on other prospective worm ranchers, instructed Samson to tell everyone who asked that they were building corrals to hold tiny horses that they were raising for the Little People that lived in the mountains. â€Å"It's easier to keep a secret if people think you're crazy,† Pokey said. With the beds finished, they were faced with the problem of filling them. â€Å"Worms like cow shit,† Pokey said. â€Å"We can get that for free.† Indeed, had Pokey asked any of the ranchers in the area, they would have let him haul away all the manure he needed, but because most of the ranchers were white and Pokey did not trust them, he decided, instead, that he and Samson would steal the cow pies in the dead of night. So it began: sunset, Samson and Pokey driving the old pickup into a pasture, Pokey driving slowly along while Samson followed on foot with a shovel, scooping piles into the bed of the truck, then the two of them stealing away with their reeking load to dump it in the worm beds, then out again. â€Å"The Crow have always been the best horse thieves, Samson,† Pokey said. â€Å"Old Man Coyote would be proud of the trick we have played on the ranchers.† Pokey's enthusiasm mystified Samson, who couldn't muster the same self-satisfaction at stealing something that nobody wanted. Nevertheless, after a month of pasture raids the beds were full and they drove to the bait store in Hardin to buy their breeding stock: night crawlers and red worms, five hundred each. Pokey burnt sage and sweet grass and prayed over the beds and they released the worms into the beds of manure. Then they waited. â€Å"We shouldn't disturb them until spring,† Pokey said, but many nights Samson spotted him sneaking out to one of the beds with a trowel, turning over a patch, then skulking away. One night Samson was sneaking out with his own trowel when he saw Pokey on his knees with his face pressed to a bed. He stood up when he sensed the boy behind him. â€Å"You know what I was doing?† Pokey asked. â€Å"No,† Samson said, hiding his trowel behind his back. â€Å"I was listening to the sound of money.† â€Å"You have shit on your ear, Pokey.† From that time forward they were both more careful about their nocturnal progress checks, but neither found worm one. They waited through the cold Montana winter, sure that come spring they would be waist deep in worms and money. Never mind the fact that Yellowtail Dam wouldn't be completed for two more years. After the thaw they marched to the beds together, shovels in hand, to turn over their squirming horn of plenty, but shovel after shovel turned up empty. Into the third bed they began to panic and were wildly slinging shit in the air when Harlan pulled up. â€Å"Digging for horses?† he asked. â€Å"Worms,† Pokey shouted, lifting the veil of secrecy with a single word. â€Å"Where did you get the manure?† â€Å"Around,† Pokey said. â€Å"Around where?† â€Å"The ranches on the res.† Harlan began to laugh and Samson was afraid for a moment that Pokey would brain him with the shovel. â€Å"You were trying to grow worms?† â€Å"Old Man Coyote told us to,† Samson said defensively. â€Å"We let go a thousand worms in here to breed so we could sell 'em to fishermen.† â€Å"I guess Old Man Coyote didn't tell you that cattle ranchers put a wormer in their cattle feed, huh?† â€Å"Wormer?† Pokey said. â€Å"That manure was poison to your worms. They were probably dead ten minutes after you put them in there.† Samson and Pokey looked at each other forlornly, the boy's lower lip swelling with disappointment, the man's temples throbbing with pain. Some people believe that hard work is its own reward and a job well done is a tribute to a man's character; fortunately, none of those people were around or they would have been ducking shovel blows. Pokey and Samson decided to get drunk. Harlan stayed on to coach the boy through his first hangover and run interference with Grandma, who would have skinned the two men had she known they were giving liquor to a twelve-year-old. It was the end of summer, a summer spent in sulking and speculating, before Pokey brought home the goats. He'd obtained the pair, a male and a female, from a dubious source in a Hardin bar by winning a bet that had something to do with a pineapple, a throwing knife, and a waitress named Debbie. Samson had difficulty putting the story together from Pokey's drunken ravings, but he gathered that because Debbie had survived, and the pineapple had not, Pokey had two goats on his hands. â€Å"We could breed 'em and sell 'em for meat,† Pokey said. â€Å"But I got a better idea. Them lawyers and doctors are flying into Montana from the city and paying a thousand bucks a head to shoot bighorn sheep. I say we go to the airport in Billings and wait for one of them to get off a plane, then tell 'em they can come to the res and shoot one for two – three hundred. I can be the faithful Indian guide and lead them all over hell and back, and you can take the goats up into the mountains and tie them up where they can shoot 'em.† Despite Samson's objections that even a city lawyer might know the difference between a bighorn sheep and a nanny goat, Pokey insisted that come morning they would be on the road to riches. Come morning, however, when Samson went outside to look at the goats he found them lying on their backs, legs shot stiff to the sky with rigor mortis, dead as stones. In his excitement Pokey had tied the goats next to a patch of hemlock, and the goats, perhaps sensing what was planned for them, munched their last meal and joined the ranks of Socrates. Not all of Pokey's quests for spiritual capitalism were complete failures. He and Samson made a little money with the ;authentic; Indian fry-bread taco stand they set up outside of the Custer Battlefield National Monument, until the health department objected to the presence of marmot and raccoon meat in their all-beef tacos. And they did make forty dollars selling eagle feathers to tourists (actually the feathers of two buzzards that had dined on tainted goat carcass), which they used to buy marijuana seeds that produced a respectable crop of grape-sized casaba melons. (Harlan referred to this as the magic beans incident.) And finally, while Samson was busy with school and basketball and a developing obsession with girls, Pokey turned to prostitution and made five bucks from the owner of the Hardin 7-Eleven who paid the shaman to take his sandwich sign and go stand somewhere else. Samson was fifteen by the time Pokey decided that perhaps they were not meant to turn their dreams into money. Once again he sat the boy down in the kitchen to recount the vision. â€Å"Pokey, I don't even remember much of the vision, and besides, how important could it be? I was only nine.† Samson's friend Billy Two Irons was waiting outside to drive them to a  «forty-nine » party at the Yellowtail Dam and Samson was not in the mood to be cross-examined about an event that he was trying desperately to leave behind, along with the rest of the trappings of childhood. â€Å"Do you know why the Crow never fought the white man?† Pokey asked gravely. â€Å"Oh, fuck, Pokey, not now. I've got to get going.† â€Å"Do you know why?† â€Å"No. Why?† â€Å"Because of the vision of a nine-year-old boy. That's why.† As much as Samson wanted to leave, he had spent too many years listening to the Cheyenne and Lakota call his people cowards to walk out now. â€Å"What boy?† he asked. â€Å"Our last great chief, Plenty Coups. When he was nine he went on his first fast, just like you. He cut pieces from his skin and suffered greatly. Finally, his vision came, and he saw the buffalo gone and then he saw the white man's cattle covering the plains. He saw white men everywhere, but he saw none of our people. The medicine chiefs heard his vision and said that it was a message. The Lakota and the Cheyenne had fought the white men and lost their lands. The vision meant that if we fought the white men we would lose our land and be wiped out. Our chiefs decided not to fight and the Crow survived. We are here because of the vision of a nine-year-old boy.† â€Å"That's great, Pokey,† Samson said, having gained nothing useful from the story. He was not going to quell any ridicule from non-Crows by telling them that his people had changed their way of life over a mystical vision. It was hard enough trying to live down the reputation of his crazy uncle as it was. â€Å"I have to go now.† He grabbed the drum that Pokey had made him and took off through the living room, high-stepping over his eight younger cousins, who were sprawled on the floor watching cartoons on televsion. â€Å"‘Bye, Grandma,† he tossed over his shoulder to his grandmother, who sat in a tattered easy chair among the kids, adding the final touches to a beaded belt she was making for him. In front of the Hunts Alone house a tall, acne-speckled Billy Two Irons was pouring a jug of water into the radiator of a twenty-year-old Ford Fairlane. Most of the water was draining out of the bottom of the engine onto the ground at his feet. â€Å"That thing going to make it up to Yellowtail?† Samson called. â€Å"No problem, bro,† Billy said without looking up. â€Å"I got twenty milk jugs of water in the backseat for the trip up. Coming home's downhill most of the way.† â€Å"You fix the exhaust leak?† â€Å"Yep, tomato can and a hose clamp. Works fine as long as you keep the window down.† â€Å"How about the brakes?† Samson was staring over Billy's shoulder into the greasy cavern of the engine compartment. Billy capped the radiator and slammed the hood before he answered. â€Å"You let it coast down to about ten miles an hour and throw it in reverse it'll stop on a dime.† â€Å"Then let's do it.† Samson jumped into the car. Billy threw the empty milk jug into the backseat, climbed in, and began cranking the engine. Samson looked back to the house and saw Pokey coming out the front door waving at them. â€Å"Hit it, man,† Samson said. â€Å"Let's go.† The car finally fired up just as Pokey reached the window. He shouted to be heard over the din of the damaged muffler. â€Å"You boys watch out for Enos, now.† â€Å"We will, Pokey,† Samson said as they pulled away. Then he turned to Billy Two Irons. â€Å"Is Anus working nights again?† Anus was the name they used for Enos Windtree, a fat, meanspirited half-breed BIA cop who liked nothing better than to terrorize kids partying at some remote spot on the res. Once, at a forty-nine party near Lodge Grass, Samson and Billy and nearly twenty others were drinking and singing with the drums when Samson heard a distinct, sickening series of mechanical clicks right by his ear: the sound of a twelve-gauge shell being jacked into a riot gun. When he turned to the noise Enos hit him in the chest with the butt of the gun, knocking him to the ground. Then Enos shot the lights and windshields out of two cars before sending everyone on their way. When Samson told the story, people just said he was just lucky Enos hadn't hit him in the face, or shot somebody. There were rumors that it had happened before. And people were dying on the Lakota r eservation at Pine Ridge, killed by the tribal police in what amounted to a civil war. â€Å"Enos works whenever he can find someone to fuck with,† Billy said. â€Å"I'd like to hang that fat fuck's scalp from my lodgepole.† â€Å"Oooooo, brave warrior, heap big pissed off,† Samson chided in pidgin – speaking Tonto, they called it. â€Å"You telling me you wouldn't want to see Anus's head through a rifle scope?† â€Å"Yeah, if I thought I could get away with it. But a rifle would be too quick.† For an hour and a half, between stops to add water to the radiator, they theorized on the best way to do away with Enos Windtree. When they finally arrived at the party it had been decided that Enos should have his entire body abraded with a belt sander and a two-inch hole saw slowly driven through his skull with a drill press. (Samson and Billy had just finished with their first year of shop class and were still fascinated by the macabre potential of every power tool they had used; this fascination, of course, was fed by their shop teacher, a seven-fingered white man who described in detail every accident that had mangled, mutilated, or murdered some careless shop student since the turn of the century. The teacher had been so successful in instilling respect for the tools in the boys that Billy Two Irons had taken to skipping two classes after shop to mellow out and would have had a nervous breakdown had Samson not finished building his friend's birdhouse for him.) Billy pulled the Fairlane slowly onto the dam and up to a dozen cars that were parked haphazardly on the three-hundred-foot structure. He threw the car into reverse and gunned the engine until the transmission screamed in protest and the car stopped in a jerking, squealing mechanical seizure. Samson was out of the car in an instant and a warm wind coming off the newly formed reservoir washed over him with the scent of sage. Twenty people were gathered at the rail of the dam, beating drums and singing a song of heartbreak and betrayal in Crow. Samson scanned the faces in the moonlight, recognizing and dismissing each until he spotted Ellen Black Feather, and smiled. She was wearing jeans and a T-shirt. Her long hair was blowing in a black comet tail behind her, her shirt was wrapped tight around her in the wind, and Samson noticed, to his delight, that she was braless. She saw Samson and returned his smile. It was perfect. Just as he had envisioned it on a dozen nights while he lay in the dark with his cousins sleeping around him. They would sing and drink for a while, maybe smoke a joint if somebody had one, then he and Ellen would finish the evening in the backseat of the Fairlane. He walked to Ellen and sat beside her on the rail of the dam, oblivious to the three-hundred-foot drop behind him. As he started to beat his drum and sing he looked back to the car to see Billy adding water to the radiator. It suddenly occurred to him that if he were going to enjoy the favors of Ellen Black Feather in the back of Billy's car, it would be a good idea to move the twenty jugs of water first. He excused himself with a pat on her knee and returned to the car. â€Å"Billy, help me get these jugs into the trunk.† â€Å"They're all empty, don't worry about them.† â€Å"I'm going to need the space. Just open the trunk, okay?† Billy handed him the car keys. â€Å"Hunts Alone, you are a hopeless horndog.† Samson grinned, then took the keys and ran around to the back of the car. He was loading his first armload of jugs into the trunk when he heard a car pass by and the singing abruptly stopped. Samson looked up to see the green tribal police car stopping in the middle of the partiers, some thirty yards away. â€Å"Fuck. It's Anus,† Billy said. â€Å"Let's get out of here.† â€Å"No, not yet.† Samson eased the trunk lid down and joined Billy at the front of the car. They watched Enos Windtree climb out of the car and reach back in for his nightstick. The partiers stood stock-still, as if they were standing near a rattlesnake that would strike at the first movement, but their eyes were darting around looking for possible lanes of escape. All except for Ernest Bulltail, the biggest and meanest of the group, who met Enos's gaze straight on. â€Å"This is an illegal gathering,† Enos rasped as he swaggered up to Ernest. â€Å"You all know it, and I know it. The fine is two hundred dollars, payable right now. Cough it up.† Enos punctuated his demand by driving the end of his nightstick into Ernest's solar plexus, doubling the big man over. Ernest made an effort to straighten up and Enos hit him across the face with the nightstick. One of the other men stepped forward but froze when Enos dropped his hand to the Magnum strapped to his hip. â€Å"Now for my fine,† Enos said. â€Å"Fuck you, Anus!† someone screamed, and Samson's heart sank as he realized that it was Ellen. Enos turned from Ernest and started for the girl. â€Å"I know how you're going to pay up,† Enos said to Ellen with a leer. Samson knew he had to do something, but he wasn't sure what. Billy was tugging on his sleeve, trying to get him to go, but he was fixated on Enos and Ellen. Why hadn't they brought a weapon? He moved to the back of the car and opened the trunk. â€Å"What are you doing?† Billy whispered. â€Å"Looking for a weapon.† â€Å"I don't have a gun in the car.† â€Å"This,† Samson said, holding up a tire iron. â€Å"Against a three fifty-seven? Are you nuts?† Billy grabbed the tire iron and wrenched it out of Samson's hand. Samson was almost in tears now with frustration. He looked back up the dam to see Enos, his gun at Ellen's head, putting his free hand under her shirt. Samson pushed Billy aside, then reached into the trunk and pulled out the spare tire. He began creeping up the dam, cradling the heavy spare in his arms. The others watched him, eyes wide with fear. Ten yards away from Enos he started running, the tire held out in front of him. â€Å"Enos!† Samson shouted. The fat policeman pulled away from Ellen and was bringing up his gun to fire when the tire hit him in the chest and drove him back over the railing. Samson followed, tumbling halfway over the rail before someone caught the back of his shirt and tugged him back. He didn't turn to see who it was, he just stared over the railing at the dam wall that disappeared into the darkness two hundred feet below. The others joined him at the rail and several minutes passed before the stunned silence was broken by Billy Two Irons. â€Å"I just had that spare fixed,† he said. Part 2 The Call to Action CHAPTER 13 Forget What You Know Crow Country – 1973 Of all the people who had seen Enos go over the side of the dam, only Billy Two Irons seemed to have avoided a state of stunned silence. While the others were still staring over the edge into the darkness, Billy was already formulating a plan to save his friend. â€Å"Samson, come here.† Samson looked back at Billy. He was beginning to shiver with unused adrenaline; a look of dreamy confusion had come over him. Billy put his arm around Samson's shoulders and led him away from the railing. â€Å"Look, Samson, you're going to have to run.† A moment passed and Samson did not answer until Billy jostled him. â€Å"Run?† â€Å"You have to get off the res and not come back for a long time, maybe never. Everyone here is going to think that they're going to keep this a secret, but when the cops start kicking ass, your name is going to come out. You've got to go, man.† â€Å"Where will I go?† â€Å"I don't know, but you have to. Now go get in the car. I'm going to try and raise some money.† Grateful that someone was thinking for him, and because he didn't know what else to do, Samson followed Billy's instructions. He sat in the car and watched his friend going from person to person on the dam collecting money. He closed his eyes and tried to think, but found that there was a movie running on the back of his eyelids: a slow-motion loop of a fat cop with a spare tire in his face going backward over a rail. He snapped his eyes open and stared, unblinking, until they filled with tears. A few minutes later Billy threw a handful of bills on the front seat and climbed in the car. â€Å"I told them you were going to hide out in the mountains and I was getting money for supplies. You should be able to get a long way before the cops figure out that you're not on the res. There's about a hundred bucks here.† Billy started the car and drove off the dam toward Fort Smith. â€Å"Where are we going?† Samson asked. â€Å"First we have to stop and fill up these jugs with water. I'll take you to Sheridan and you can catch a bus there. I don't trust this car to go any further. If we break down in the middle of nowhere you're fucked.† Samson was amazed at his friend's ability to think and act so quickly. Left to himself he knew he would still be staring over the dam wondering what had happened. Instead he was on his way to Wyoming. â€Å"I should go home and tell Grandma that I'm going.† â€Å"You can't. I'll tell them tomorrow. And once you're gone you can't call or write either. That's how the cops will find you.† â€Å"How do you know that?† â€Å"That's how they caught my brother,† Billy said. â€Å"He wrote a letter from New Mexico. The FBI had him in two days after that.† â€Å"But†¦Ã¢â‚¬  â€Å"Look, Samson, you killed a cop. I know you didn't mean to, but that won't matter. If they catch you they'll shoot you before you get a chance to tell what happened.† â€Å"But everyone saw.† â€Å"Everyone there was Crow, Samson. They won't believe a bunch of fucking Indians.† â€Å"But Enos was Crow – part Crow, anyway.† â€Å"He was an apple, only red on the outside.† Samson started to protest again but Billy shushed him. â€Å"Start thinking about where you're going to go.† â€Å"Where do you think I should go?† â€Å"I don't know. You just need to disappear. Don't tell me where you're going when you figure it out, either. I don't want to know. You could try and pass for white. With those light eyes you might pull it off. Change your name, dye your hair.† â€Å"I don't know how to be white.† â€Å"How hard can it be?† Billy said. Samson wanted to talk to someone besides Billy Two Irons, someone who didn't make as much sense: Pokey. He realized that for all his craziness, all his ravings, all his drinking and ritual mumbo jumbo, Pokey was the person he most trusted in the world. But Billy was right: going home would be a mistake. Instead he tried to imagine what Pokey would say about escaping into the white world. Well, first, Samson thought, he would never admit that there was a white world. According to Pokey there was only the world of the Crow – of family and clans and medicine and balance and Old Man Coyote. The white man was simply a disease that had put the Crow world out of balance. Samson tried to look into the future to see where he would go, what he would do, but any plans he had ever made – and there hadn't been many – were no longer valid, and the future was a thick, white fog that would allow him to see only as far as the bus station in Sheridan, Wyoming. He felt a panic rising in his chest like a scream, then it came to him: this was just a different type of Coyote Blue. He was trying to look into the future too far and it was ruining his balance. He needed to focus on right now, and eventually he would learn what he needed to know when the future got to him. What did Pokey always say? â€Å"If you are going to learn, you need to forget what you know.† â€Å"Don't use all your money for the bus ticket,† Billy said. â€Å"Once you get out of the area you can hitchhike.† â€Å"Did you learn all this when your brother got in trouble?† â€Å"Yeah, he writes me letters from prison about what he did wrong.† â€Å"He put a bomb in a BIA office. How many letters can that take?† â€Å"Not that. What he did wrong to get caught.† â€Å"Oh,† Samson said. Two hours later Samson was climbing on a bus headed for Elko, Nevada, carrying with him everything he owned: twenty-three dollars, a pocketknife, and a small buckskin bundle. He took a window seat in the back of the bus and stared out over the dark countryside, really seeing nothing, as he tried to imagine where he would end up. His fear of getting away was almost greater than his fear of being caught. At least if he were caught his fate would be in someone else's hands. After an hour or so on the road Samson sensed that the bus was slowing down. He looked around for a reaction from the other passengers, but except for an old lady in the front who was engrossed in a romance novel, they were all asleep. The driver downshifted and Samson felt the big diesel at his back roar as the bus pulled into the passing lane. Out his window he saw the back of a long, powder-blue car. As the bus moved up Samson watched the big car glide below him, seeming to go on forever. He saw the back of the driver's head, then his face. It was the fat salesman from his vision. Samson twisted in his seat, trying to get a better look as they passed. The salesman seemed to see him through the blackout windows of the bus and raised a bottle of Coke as if toasting Samson. â€Å"Did you see that?† Samson cried to the old lady. â€Å"Did you see that car?† The old lady turned to him and shook her head, and a cowboy in the next seat groaned. â€Å"Did you see who was in that car?† Samson asked the bus driver, who snickered and shook his head. The cowboy in the next seat was awake now and he pushed his hat from over his eyes. â€Å"Well, son, now that you got me wetting myself in suspense, who was in the car?† â€Å"It was the salesman,† Samson said. The cowboy stared at him for a second in angry disbelief, then pushed his hat back over his eyes and slid back down in his seat. â€Å"I hate fucking Mexicans,† he said.