Comparison of Into Battle and Spring Offensive. Essay -- English Liter

Comparison of Into Battle and Spring Offensive. Spring Offensive and Into Battle In the comparison of Into Battle and Spring Offensive, it can be said that they are two opposing poems. Although both of their themes are about war, Spring Offensive is a bleak poem compared to Into Battle. One talks about the adversarial ways of the war whereas the other talks about the beautifulness of its. Both poets use 'nature' as a main object in order to describe war. In the poem of Into Battle the poet uses nature as warmth, something colorful and lively e.g. "The naked earth is warm with spring" but on the contrary to this, the poet in the Spring Offensive talks about the dark, cold, and sad sight of it e.g. "Halted against the shade of a last hill". In addition to this, the structures of the poems reflect the poets' moods. Spring Offensive's broken rhythm resembles grief of a soldier and Into Battle's half rhymes make the poem sound like a song. Into Battle seems to encourage people using both patriotism and propaganda of fighting together. Whereas, Spring Offensive is trying to protect the soldiers from war and make them realize how nonsense it is. The people (that seem to be) living in these poems have exactly opposite thoughts and mood. The soldiers that Spring Offensive talks about are worried, despondent and blank, while the ones in Into Battle are singing, as if they are going to a picnic, behaving like the enemies are the ants which are trying to steal their food. Both of them include death, but in Into Battle, death is emphasized as if it is an honor to die. The poet in the Into Battle talks about life in a pleasant manner. He sees life something colorful and worthwhile to live. On the contrary, ... ...ar is) in every stanza. Both of them set the scene before getting into the main theme. For example, in the first lines Wilfred Owen explained the location of war before actually setting the main theme, while Julian Grenfell by using the environment explained the optimistic side of war. I prefer Spring Offensive as it is more attractive than Into Battle because, it talks about the reality rather than the thoughts of an insane man who loves killing people. In addition, Spring Offensive is more convincing than Into Battle in a sense that it encourages people not to go and fight in war, with a strong emphasis by the use of language e.g. "and instantly the whole sky burned". Both of the poems are good examples of war poems. However, personally I enjoyed reading and analyzing Spring Offensive as it talks about the reality of being a soldier and life at war.

Edna St. Vincent Millay :: essays research papers

Edna St. Vincent Millay, a poet and playwrite, was best known for her lyrical poetry. She wrote many poems, on topics such as love, fidelity, erotic desire, and feminist issues. The part of Millay that wasn’t highly publicized is that she addressed herself as a bisexual and had many affairs with woman before her marriage. It is not said if she continued sexual involments with women after her marriage (though it is quite possible), nor it is not said which of her poems are written about women rather than men. Edna St. Vincent Millay grew up in a different sort of family. Born February 22, 1892 in Rockland, Maine, and the oldest of three daughters of Henry Tolman Millay and Cora Lounella (Buzelle) Millay. When Edna was around the age eight her mother divorced her father. After the divorce her mother worked as a nurse to support the family. Her mother encouraged Edna and her sisters to study music and literature and urged them to be independent and ambitious. Edna’s first published poem "Forest Trees." Written when she was fourteen, appeared in St. Nicholas Magazine (October 1906). With in the next four years, St. Nicholas published five more of her poems one of which, "The Land of Romance" received a gold badge of the St. Nicholas League and later was reprinted in Current Literature (April 1907). In 1912 "Renascence" one of Millays poems was anthologized in The Lyric Year and met with critical acclaim. When Millay’s poems were published she gained literary recognition and earned a scholarship to Vassar. At Vassar she continued to write poetry and became involved in the theater. In 1922 one of her plays The Harp Weaver was awarded the Palitzer Prize. Millay also published a book of poems in 1922 called "A Few Figs from Thistles" in this volume, she described female sexuality in a way that gained her much attention, as she put fourth the idea that a women has every right to sexual pleasure and no obligation to fidelity. Following her successes in the 1920’s and early 1930’s, Millay’s poetry gradually suffered a critical and popular decline. Unfortunately, her real poetic achievements were overshadowed by her image as the free (but "naughty") woman of the 1920’s. During the last two decades of her life, millay was almost ignored critically, although her Collected Sonnets appeared in 1941. Since the late 1960’s, however, there has been a renewed interest in Millay’s works.

Apple’s Inc. Operations Management Essay

Apple’s Inc. Operations Management IntroductionDefinitively, the term operations management refers to the decisions, responsibilities and activities of managing the assets dedicated towards the manufacture and distribution of a service or a product. Successful companies are majorly dependent on use of operation management technology to facilitate the big changes and technological demands of the world markets. The use of technology to influence the working pace of employees and to speed up consumer transactions within a business environment is vital in uplifting a company. All of these aspects are pegged on the day to day business operations within the company. The focus of this particular report aims to highlight on the major and evident processes carried out in one of the most successful tech companies in the world, Apple Inc (Boyer & Verma, 2010). This company both offers an innovative and competitive edge within the global market. It is one of the highly efficient companies in the global technological sector given its year after year maintenance of its consumer base and profit margins. The corporation endures to lead the tech industry by achieving the demands of its clients via its rapid innovation of new or improvised products. Some of its products entail the award winning computer operating system applications like the iLife application, the Professional applications and the OS X (Boyer & Verma, 2010). The strategic operation management policies at Apple Inc. have proven to be impeccable since it’s’ establishment in the year 1977. The Apple Inc. Company has been committed to delivering the best quality services to the end users of its products through promoting a satisfactory user experience in their digital products. Throughout the course of this report, the paper content will highlight on the major management and operation strategies undertaken by the company to ensure the clients are always kept happy (Greasley, 2008). The business operation strategy mainly involves expanding its distribution network within every country and its institutions. The institutions include government markets, small to medium businesses, enterprises and the education sector. In order to maintain a high-quality purchasing experience for the company’s products, the Company continues to make plans on the expansion schemes (O’Grady, J. D.2009). These proposed systems are aimed at improving the distribution abilities of the company. The significant plan of action highlighted in the paper involves the steps taken towards the expansion of the number of the Apple Inc. Company’s retail stores worldwide. Current Operations StrategyThe consistent and constant introduction of hardware and software applications by the Apple Inc. Company has enabled it to maintain a large and increasing customer foundation. Not only does the Apple Inc. operate in the United States of America, but also in various international markets within the global market. The existing operational functions in the company mainly depend on the factors the operating environment of the organization, and they mainly include the political and economic elements within the environment of business operation (O’Grady, J. D.2009). The main political factors affecting the operations of the Apple Company comprise issues regarding policy compliance in different countries like political instability. The economic factors affecting the business operations include the periodic changes in the value of the U.S dollar versus the local currency. Nevertheless, the company has been able to maintain a stable shareholder return on investment within all its years of business (Kamauff, 2010). The key issues involved within the management operation strategies are discussed below in detail: Operations functionsThe operational functions within an organization define the unit roles or the organizational parts responsible for particular activities within the organization. The operational management functions identified at the Apple Company entail communication services and support distribution of products to warranted suppliers and retailers (Linzmayer, 2004). The Apple Company has major distribution channels and production subsidiaries, for example, in the Asian continent mainly in China and Korea. The basic roles of the operations managers in the Apple Company are listed below: Roles of the Operations ManagerThe significant roles assigned to operations managers in the Apple Company aid in streamlining business operations while maintaining the value of the company. The managers are also expected to practice and abide by the principles of management by conducting all business activities ethically, honestly and with full compliance (Nersesian, 2000). The company regulations require and anticipate the operation managers to accomplish the following responsibilities in the Apple Inc. Company to ensure smooth running of operations: Make PoliciesThe operations manager is obligated with the task of policy making and implementing them to conform to the Apple Company’s mission statements and vision. The operations manager ought to ensure that the set policies are effective in the business environment and that they are being put to proper use. Some of the policies employed by operations managers at the Apple Company include examining the expected performance level for workers, the employee retention, the employee safety regulations, etc. Furthermore, the operation managers are also tasked with making sure the business follows all national government legalities and other rules set by the company (Ireland, Hoskisson & Hitt, 2008). Solve ProblemsThe operations manager works towards achieving the company objectives and subsequently presents project plans to improvise the business operations. The managers demonstrate their skills through facilitating decision-making strategies that solve organizational problems related to business operations. The operations managers try to resolve different issues in the day to day operations of the Apple Company (Parker & Anderson, 2013). Some of the areas that require problem in the Apple Company include issues regarding the client retention, the matters concerning the delays in shipment, the customer satisfaction index and the quality of services. The operation managers possess the problem solving skills necessitated for risk management within the Apple Company, which is why the managers are expected to be good at making fast decisions related to the Company’s operational processes (Cooke, 2012). Manage FinanceThe management of the budget allocated for business operations is also vital for an operations manager. The finances for operational costs are well managed by the managers in order to ensure the business does not succumb to any losses. The Apple Corporation utilizes its financial resources to positively safeguard its day to day operations within all its major departments (Young, 2009). In order to track and optimize company spending, the managers are mandated to prepare periodical budget reports for the Apple Company’s senior management. Operation managers are expected to maintain and successively collect information regarding sales, grow the profit margins and reduce overall operational costs. Coming up with business forecasts that aid in future decision-making processes is vital in realizing efficient ways for handling the corporations operational costs (Cao & Zhang, 2013). The consistency in revenue generation and profit making is pegged on the manager’s ability to regulate the expenditure. Enable Communication (Company Representative)The smooth flow of communication within the organization is vital to accomplish all the business processes. The communication between all the entities involved in the operational processes enables the company operations manager to successfully ensure delivery of services to both the suppliers and direct clients within the global market. The operations manager ought to ensure there is a consistent understanding and no miscommunication amid the top-level management and the employees (Mahadevan, 2010). Their responsibility is to ensure there is a good understand at all times so that the business operations are dealt with in the right manner. Therefore, resolve any misunderstandings and disputes at the earliest time are essential to run effective operations. Having exceptional interpersonal and communication skills is also appropriate for an operations manager. This enables them deal with people and treat them in a formal and ethical way. Manage LogisticsManaging the logistics within the Apple organization is a vital job for the operations managers. For instance, ensuring that the machinery used in product manufacture are up to the industry standards and the subsequent goods and services offered are of high quality. The operations managers analyze the current state of logistics in the Company and conclude whether there is any need for changes to be implemented (Nicolà ¡s & Sanz, 2014). Human Resource ManagementHuman resource management is vital in selecting an appropriate employee base that maintains successive business operations that are profit making. All the elements of the business operation process are highly dependent on the specific roles for each specialized employee all the way down to the lowest wage bill within the company. The managers have the obligations to assign tasks to various employees within the organization. Employing new workers is also a major responsibility for the managers at the Apple Company. Process ManagementThe process management forms the vital section of the operational activities within the business. A smooth management process ensures that goods and services are delivered to the clients. The business processes in Company involve manufactures or the producers, the wholesalers they supply the products to, the retailers, the consumers and most importantly the customer inquiry and feedback service. The manufacturers mainly deal with the design and development of the products or specified service. The products include the hardware devices accompanied with software material. The Sales teams are tasked with running activities that promote the amount of product supply within the client base. The Apple Company majorly relies on wholesalers and retailers to supply and distribute the Company’s products. The consumers additionally have access to an all-time available customer support in all time zones the Apple Company or its affiliates conduct business. The business operations processes are demonstrated on process chart below. It highlights the main elements that support the Apple Company (Lashinsky, 2012). 2008977337820Manufacturers/Producers 0Manufacturers/Producers Process Chart296648421429000 7581902590800075755525908005178056255935003912781255935020110452540Suppliers (Sales and Marketing Team) 0Suppliers (Sales and Marketing Team) 495935026098500 -243205149860Retailers 0Retailers 421894095885Wholesalers 0Wholesalers 651702198490005167423194975001711325317500 39127812489500064858624895000201492136830Consumers 0Consumers 29663816858000 2007899-7251Consumers Support 0Consumers Support Customer service strategiesThe customer care center section of the company is vital to up keeping the image and social responsibility the company has towards its customers. The plans put in place within the business operations platform to support the customers comprise: Staying Online– This service allows the customers who include the individual clients, retailers and wholesalers to contact the Apple Support team regarding any issues. The clients can submit online tickets or use self-service online chats that provide prompt feedback regarding various issues whether they are technical, logistics or even for educational purposes. Make Service Delivery a priority – utilizing a well-trained workforce to manage the customers always comes first for any organization. The Apple Company ensures that all of their working staff from the sales team, the online or phone customer service maintains a high level of courteous conduct when dealing with customers. Store collective Wisdom – This strategy sets up a system that offers ready information for the support team to respond to the client complaints and inquiries. Information collection, recording and storage ensure the Apple Company maintains a database of client information regarding customer care. This ensures there is a constant flow of accurate information for the staff to use while dealing with customer complaints. Staff Empowerment – This policy has saved the company a lot of paper work and time for solving client problems. Streamlining the hierarchy or line authority within the operational sections of the Corporation has enabled the company frontline representatives to solve client problems. Empowering low level employees with ability to make certain decisions based on good judgment is good for the business (Nicolà ¡s & Sanz, 2014). Client Understanding – The Apple Corporation has a simple Web-based customer relationship management software (CRM) application that helps the support team interact with the customer. Having a database of client info affiliated with their Apple IDs ensures the management team understands the consumer behavior. Managing Client Relationships – Retaining special treatment of the customers is vital for keeping up the Apple Company’s image. This is achieved via reward programs that satisfy customer loyalty. Establishing a track record of quality provision through identifying and gratifying valuable clients that use the company’s products. Managing capacity and demandManaging the capacity and demand of the Company has been facilitated by the globalization of the Apple Company’s operations. Globalization of sales enables the clients all around the world to access the services offered by the Apple Company. The constant demand held by the Apple product’s market gets its support from the multiple chain suppliers and the wholesale product sellers with the help with the production entities. The demand for Apple products is increasing especially in two large emerging markets, China and India where the demand for the latest iPhone 6 product went above 10 million on the first weekend of release. The customer demand has to be predicted and the production demand satisfied on the manufacturing end. The Apple Company serves the worldwide market with approximately 437 Apple retail stores in 15 countries all over the world. Localization of production in places like china has enabled the company increase its productivity while maintaining a low cost labor force which saves on the any additional operational costs (Latif, Jaskani, Ilyas & Gulzar, 2014). Inventory managementThe Apple Company has a disciplined Inventory management team. This can be seen from historic consistency on level of efficiency with the inventory. This is also indicated by how long the company takes to sell through its entire inventory. The number of days it takes for inventory movement was average of 5.3 for the latest product unraveled in the market. This is very low compared to other high performing tech companies like Dell or HP which had 10.2 and 26.5 approximated days respectively to move inventory. The inventory turnover facts also support the incredibly efficient inventory system given high inventory turnover the company has over a small periods of time (Abraham, 2014). Scheduling operationsThe system put significantly helps the management keep track of the dales. The devices are designed and developed in a high quality industrial and manufacturing companies which are in turn delivered to distribution channels and systems around the world. Scheduling operations are accomplished through job tracking all the involved facilities responsible for the delivery of the product to the consumer. The scheduling operations involve activities in the production centers, the distribution channel, and the purchasing point outlets. The time frame and location of operations are also entailed in the scheduling plans to showcase the scheduling activities planned for the company. Forecasting demand and foreseeing sales levels are also vital to scheduling operations. Process analysis and improvementThe Apple Company is endlessly working to be on the forefront of cutting edge technology. That is why its process analysis and improvement environment continues to conduct research towards discovering new and innovative technology for the Apple Company’s prospective clients (Cornelissen, 2014). The operations manager is expected to look into the various operating departments within the company and identify the specific areas that need improvement. The analysis conducted identified a few processes that limit company’s operations. Some of the flaws that needed to be improved on included the periodic system failures in certain locations that threaten to impede the engineering and shipping of products. System failures may also hinder successful delivery of online services, financial reporting and processing of transactions. Other areas that need improvisation is the relationship management between the company and the retailers, the macroeconomic factors within the business environment which may lead to unforeseen fluctuation in sales if they are not positively addressed (Abraham, 2014). Purchasing and supplier managementThe Apple Company supply and purchasing model is majorly dependent on its dedicated client base which offers a steady market for the company’s products. The company’s main client foundation is vast which has made it possible to supply a wide range of products consistently for a long period of time. The main operations involved in the company majorly entail the design and development of hardware and software applications. Lean Management within the OrganizationThis is a process within an organization that involves the efficient removal of waste from the entire aspects of the daily operations. Where, the consideration of wastes involves the loss or use of resources that doesn’t lead to product creation or service provision with regards to customers’ expectations (Cornelissen, 2014). Therefore, APPLE Corporation benefits much as there is increased efficiency in management. The purpose of adoption of lean management by Apple Inc. includes; the need to increase customer responsiveness, to minimize production resource needs and costs minimization, and to enhance quality of products hence increasing the firm’s competitiveness and profitability. According to Apple’s highlights of audits conducted in 2011 in the company’s 2012 Supplier Responsibility Report, violations that occurred and corrective measures that occurred with their outsourcing supply chain and manufacturing representative is clearly illustrated. This shows the need for the firm and its subsidiaries to adopt lean management as part of their business. Lean management is implemented through application of numerous tools and methods that include; Total Productive Maintenance 5S Just-in-time Production/KanbanCellular Manufacturing/ One-piece Flow Production Systems Pre-Production Planning (3P) Six Sigma Lean Enterprise Supplier Networks Kaizen rapid improvement process The firm’s adoption of lean management is to achieve immense service and product quality at the minimum cost possible and at maximum customer responsiveness. This efficiency in management is attained through applications of objectives including; Increasing the flexibility and velocity of manufacturing Minimizing service and product resource requirements in the form of materials and capital invested. This reduces the costs of production allowing for the ease of alterations and mixing of products developed. Improving the initial quality of the product Implementation of lean management minimizes costs of operation with regards to resource allocations, equipment downtime, and rework thereby optimizing the production process. For instance, lean methods implementation at Warner Robins U.S. Air Force Base in Georgia has minimized the duration it takes for the overhaul of a C-5 transport plane from an approximate 360 days to 260 days. This has immense effect on the resource allocation for the Air Force since minimized maintenance time of 30% requires that a lower inventory of planes is kept. Therefore, this increases the aircraft’s flying status by 10% as a result the total cost of the in-service target is greatly minimized (Cornelissen, 2014). Capacity Management within the organizationThe capacity requirements for the company APPLE Inc. is defined by the short term and long term planning conducted by the organization’s management. The planning process is important in determining how the needs are to be fulfilled. The company’s capacity planning decisions are dependent on the market demands and the management aligns its materials, human, and financial resources. The evaluation of the company’s capacity requirements is from two perspectives including; short-term capacity strategies and long-term capacity strategies. Short-term capacity strategiesThe organization’s managers every so often use the product’s demands to approximate the work load that the company can handle in the short-term since managers anticipate output requirements for various products and services within a short period of 12 months. Requirements comparison with the available resources is done to ascertain the particular capacity alterations that are necessary. The short-term business periods are characterized by unchanged facilities hence making fundamental capacity to remain fixed within the period (Cousins, Lawson & Squire, 2006). The necessary alterations to the capacity is determined by whether the product can be stored as inventory, the conversion process is labor intensive or capital intensive. The processes, that are capital intensive, rely heavily on plant, physical facilities, and equipment. Intense operation of the organization’s facilities can lead to the modification of the company’s short-term capacity. On the other hand, labor intensive processes alterations only involve the hiring or laying off of employees or by allowing certain workers more time. A product’s duration in storage as inventory would cause shifts in strategies for capacity alterations. The short-term capacity strategies that might be applied by the company include; Backlog; this is a strategy applied during periods when the business is at its peak. Customers, who are willing, are requested by the company to wait for the fulfillment of their orders at a much later date after the peak period. Inventories; During the periods of slow business or slack periods, the company opts to stock up finished goods so as to meet the customers’ demands during peak periods of business. Level of Employment; the company would re-structure the employment level through hiring and firing of employees depending on the fluctuation of demands during peak periods. Training of Employees; the company’s employees are required to be taken through multi-skilled training so as to allow job rotation for the employees. These multi-skills earned from the training assists the management in selecting alternatives for the hiring opportunities. Process design; Contents of the job are altered through redesigning the job Subcontracting; the company opts for subcontracting specific firms for temporary production of particular parts. This is a common process during peak hours. Long term capacity strategiesThe market dynamics and the rate of technology uptake in recent time have made it difficult for APPLE Inc. and other companies in the industry alike to determine the long-term capacity. This is because of the uncertainties in technology and consumer demand trends. This long-term strategy application in capacity management faces immense risk and increased challenges. APPLE’s recent unveiling of the new IPhone Series provides extensive leverage on the market to produce more products for the future and at a rate equal to consumer expectations (Heap, 2008). The long-term capacity necessities are determined by the company’s product development, marketing plans, and the products life cycle. The entire output level of the firm involving numerous alterations to the organization’s operation is accommodated by the long-term capacity planning process. Therefore, the firm’s management is responsible for the implementation and marketing the environmental assessment of the long-term capacity plans. However, the long-term capacity decisions may be affected by the following; Phasing in capacity; a technology company such as APPLE Inc. faces the risk of increased rate obsolescence. Therefore, the industry requirement is that swift roll-out of products is essential to the firm’s success. The duration of facilities construction is lengthy compared to the rate of product development and commercialization thereby rendering the facilities incapable. However, the firm may apply functions such as phase in capacity on segmental basis. In addition, the company would employ an effective method of technological breakthrough capitalizing via committing men and funds towards facilities for a duration of 3-5 years. Variety of products; for the company to increase its profitability it requires to produce a variety of products using the same facilities since this increases efficiency. Also, the manufacture of multiple products minimizes the risk of failure in the market and numerous products development increases the performance of capacity planners. Maximization of the firm’s capacity is achieved through proper scheduling as the different products have different life cycles. Phasing out capacity; the production facilities that are out of date result is extreme plant and machinery downtime and closures. The phasing out of capacity is done in a manner that is environmentally friendly minimizing the negative impacts to the consumer population since the impacts of closure extend beyond the fixed costs of plants and machinery. This phasing out process also creates the opportunity for the firm to sift employees to other job applications for an ongoing product development. APPLE Inc. needs to consider greatly the immense advantages that capacity planning and decisions offer the company thereby increasing operation efficiency. The benefits range from; There is real impact felt by capacity decisions affect the ability of the firm to achieve its future demands for the services and products since capacity basically minimizes the rate of possible output. Numerous opportunities would be capitalized on if the company has sufficient capacity to handle consumer demand. Operating costs are affected by capacity decisions since practically it is evident that the demand requirements and capacity are directly related. This means that a positive correlation existing between demand and capacity minimizes the costs of operation immensely. However, the actual demand and expected demand usually differs or cyclically varies thereby needing capacity decisions to assist in creation of balance of the costs of over and under capacity. Initial costs are majorly determined by the firm’s capacity. Normally, the costs are greater when the capacity of a productive unit is great. It is generally less expensive to modify or alter capacity decisions since they characteristically involve long-term resource allocation. This therefore limits the extent of major costs incurred. A firm’s competitiveness may be affected by the capacity decisions of the managers. The availability of excess capacity in a firm or increasing capacity may act as barrier to entry or push other firms out of business in the industry by other firms. This increases its competitive advantage. Management greatly benefits from efficiency in capacity decisions as it increases ease of operation and fluidity between departments involved in the production process. ConclusionsThe outcomes from the above analysis of Apple’s Inc. operations processes, interesting subjects and complications show that the accomplishment of its supply chain processes is contingent on how well the managers control the supplier and customer relationship. This comprises of early supplier participation in innovative product development, proximal communication and supplier performance upgrading or enhancement via evaluation of the current system. In the close future, the mix of universal strategies to propel the company operations will certainly give Apple Inc. the improvement it needs to supports its consumer’s demands. The leadership strategy, the outsourcing strategy, the differentiation strategy and the customer-centered services are major areas identified within the operations management docket. Positively addressing these particular issues while maintaining a high quality service center at the same time is essential to the company’s improvement objectives for products understandability especially for the software and hardware. Apple’s new products and services can be expected soon that would introduce a new model of technology on leading front. Honesty in operations management is vital to enabling the smooth processes involved the Company’s internal controls. Decisively, the manager has the role to help prevent or minimize any errors or fraud by detecting them at early stages before they turn into something that would alarm the senior management. It is worth noting that a control system, no matter how well designed and developed, can deliver only sensible, not absolute, reassurance that the purposes or goals of the business operations are duly met. One other vital factor highlighted in the report content is the importance of maintaining fair activity costs for the operational system. The system depicts resource constraints as a main feature in particular locations which hinders and limits sale of products to customers due to ignorance or lack of ready acceptance. The evaluation of internal controls within the operational platform of the Apple Company helps the managers predict and illustrate the future expectations of the business. The change in business conditions also poses a vital topic of how to evaluate the effectiveness of business controls in the future periods in the case there might be any risk involved. The Apple Company assesses the enactment of its functioning parts or subdivisions in relation to the operating income and the net sales. The Retail section overall sales are established on the sales made and retrieved from the Apple Company’s retail stores. On the other hand, the overall net transactions for the geographic divisions are commonly based on the setting of clienteles. The business operating income for every section comprises of the operating expenditure openly attributable to the each department related to business operations. Additionally, the overall net sales to third parties and the related cost of sales and other expenses; for example, advertising expenditures are normally incorporated in the geographical area in which the expenses or operational costs are incurred. Recommendations The recommended approaches for the firm to take to improvise its operations would involve multiple departments or segments in the organization. The operating income for each section ignores other expenses and income which are managed outside the functioning segments. This ought to be looked at and be addressed. The first and foremost section is the communication sector, which has to be kept running at all times to ensure the passage and exchange of information within the organization during operations. Since the Company deliberates the weakening in market share value of its in demand securities investment portfolio to be provisional in nature, the Company characteristically capitalizes in highly-rated securities. This policy usually restricts the amount of regular investors who can acquire stocks. The Company’s investment plans require the shareholders to practice the highest form of activity performance with the chief objective of reducing the possible risk of principal loss. Other areas recommended for change include: The shipping costs should be kept low for all the periods presented. The aggregates payable to clienteles linked to the shipping and handling cost of goods or services are usually categorized as revenue. Therefore, the Company’s handling and shipping costs should be kept low to minimize operational expenses while maximizing profit returns. The warranty expense also forms an essential part of the Company’s overall estimated cost for either a hardware or software component sold to clients. The warranties for most hardware and software applications ought to be assessed for adequacy with regards to the pre-existing warranty liabilities. This goes a long way in ensuring that the actual changes in future estimates and client experience are easily tracked. The operational costs incurred in software development and research of new application by the company also need be regulated. There are occasions where heavily funded research results into dead ends. Therefore, the development costs of PC software, to be leased, sold or else marketed, are highly exposed to capitalization by the company. This instigates when a product’s technological viability is recognized and proven then ends with the product availability to general clienteles. Consequently, expenses incurred following the accomplishment of a technological practicability are generally not important. The firm ought to look into the spending on most software and application development prices and what effect they have on the returns anticipated from the finalized product or service. References Boyer, K. K., & Verma, R. (2010).  Operations & Supply chain management for the 21st century. Mason, Ohio: South-Western/Cengage Learning. Greasley, A. (2008).  Operations management. Los Angeles: SAGE Publications. O’Grady, J. D. (2009).  Apple Inc. Westport, Conn: Greenwood Press. Linzmayer, O. W. (2004).  Apple Confidential 2.0: The definitive history of the world’s most colorful company. San Francisco, Calif: No Starch Press. Ireland, R. D., Hoskisson, R. E., & Hitt, M. A. (2008).  Understanding business strategy: Concepts and cases. Mason, OH: South-Western Cengage Learning. Nersesian, R. L. (2000).  Trends and tools for operations management: An updated guide for executives and managers. Westport, Conn: Quorum Books. Kamauff, J. W. (2010).  Manager’s guide to operations management. New York: McGraw-Hill Anderson, M. A., Parker, G., & Anderson, E. G. (2013).  Operations management for dummies. Cooke, J. T. H. (2012).  Operations management: The art & science of making things happen: what the business schools don’t teach you to survive and flourish. Young, S. T. (2009).  Essentials of operations management. Thousand Oaks: Sage Publications. Cao, M., & Zhang, Q. (2013).  Supply chain collaboration: Roles of inter organizational systems, trust, and collaborative culture. London: Springer. Cousins, P. D., Lawson, B., & Squire, B. (2006).  Supply chain management theory and practice: The emergence of an academic discipline?. Bradford, England: Emerald Group Pub. Mahadevan, B. (2010).  Operations management: Theory and practice. Upper Saddle River: Pearson. Heap, P. C. (2008).  Globalization and summit reform: An experiment in international governance. New York: Springer. Lashinsky, A. (2012).  Inside Apple: How America’s most admired-and secretive-company really works. New York: Business Plus. Nicolà ¡s Marà ­n Ximà ©nez, J., & J. Sanz, L. (2014). Financial decision-making in a high-growth company: the case of Apple incorporated.  Management Decision,52(9), 1591-1610. Latif, M., Jaskani, J. H., Ilyas, T., Babar, Z. K., & Gulzar, H. (2014). Issues faced by Apple Inc in smart phones industry.  International Journal of Accounting and Financial Reporting,  4(2), Pages-50. Abraham, M. (2014). Five Leadership skills that made Steve Jobs transform Apple. Cornelissen, J. (2014).  Corporate communication: A guide to theory and practice. Sage. Source document

The Legend of the Pearl

Once upon a time, there was a butterfly who was so sad and lonely that he did not want to live anymore. As he stood, very depressed, on the sea-shore, thinking about the uselessness of his life, he heard a soft, clear voice beside him. â€Å"Good morning. Who are you? † The voice asked. â€Å"I'm a butterfly, but who are you? A speaking stone? I don't believe it! † The voice replied. â€Å"I'm not a stone. I'm a shell, an oyster! I'm a living being just like you are. † â€Å"Would you like to be my friend? † The butterfly asked. I have no friends, and I'm very unhappy because nobody loves me. I want to die in the sea. † â€Å"I don't want you to die,† said the shell. â€Å"I am just as lonely and sad as you, and I too have never known what it is like to be loved, but, now that you are here neither of us is alone. Stay with me, be my winged prince and tell me all about the things that you have seen in the world; things that the eyes of a daugh ter-of-the sea will never see. † The butterfly stayed at the shell's side and they grew to love each other, more than anyone could ever imagine.The butterfly had collected all the colours in the world in his wings and he gave them, as a bouquet, to his sweetheart, while the shell gave, as her gift from the sea, all the mysterious whispers of the deep. Their joy was short-lived, as butterflies have a shorter lifespan than shells, and when the butterfly died, the shell buried him in the sand. Then she cried and cried so much that she died of her sadness, and was dissolved by her tears. Next morning, on a small mound of sand, marked with a coral cross, appeared the very first pearl, made from the tears of the shell, the colours from the butterfly's wings and their love. The End

Net present value vs Internal rate of return Essay

How do the results of the NPV technique relate to the goal of maximizing shareholder wealth? The NPV technique measures the present value of the future cash flows that a project will produce. A positive NPV means that the investment should increase the value of the firm and lead to maximizing shareholder wealth. A positive NPV project provides a return that is more than enough to compensate for the required return on the investment. Thus, using NPV as a guideline for capital investment decisions is consistent with the goal of creating wealth. In theory, why is NPV the most appropriate technique for making capital budgeting decisions? The NPV method is theoretically the most appropriate method for making capital budgeting decisions because it measure wealth creation, which is the assumed goal of financial management. NPV is an absolute measure of a project’s profitability and indicates the expected change in owners’ wealth from a capital investment. As an evaluation technique, NPV considers all expected future cash flows, the time value of money, and the risk of the future cash flows. Thus, NPV can help identify projects that maximize shareholder wealth. If a firm selects a project with an NPV of $75,000, what impact should this decision have on shareholder wealth? If the estimated cash flows and discount rate are accurate, this project should increase shareholder wealth by $75,000. If a project’s NPV is positive, what does this suggest about the required versus estimated return on the project? What does this suggest about accepting the project? A positive NPV suggests that the estimated return on the project is greater than the required return for the project. The NPV decision rule is to accept a project whose NPV is greater than zero because this investment should increase shareholder wealth. The IRR measures a project’s yield or expected rate of return. This return does not depend on anything except the cash flows of the project. Thus, the IRR provides a single number summarizing the merits of a project. Mathematically, the IRR is that rate of return (discount rate) that makes the present value of all expected future cash flows equal to zero. That is, the IRR is the discount rate that causes a project’s NPV to equal zero. Why may using the IRR method as a decision criterion not lead to maximizing shareholder wealth? What factors can lead to misleading results when comparing the IRR with the NPV? If projects are independent and are not subject to capital rationing, using the IRR method in evaluating projects indicates the ones that maximize shareholder wealth. However, using the IRR method as a decision criterion may sometimes lead to selecting projects that do not maximize wealth if the projects are mutually exclusive or capital rationing exists. When evaluating mutually exclusive projects, the IRR may indicate a different decision than the NPV because of the reinvestment rate assumption. The IRR implicitly assumes reinvestment of all intermediate cash inflows at the IRR, whereas the NPV implicitly assumes reinvestment of all intermediate cash inflows at the cost of capital. This reinvestment rate assumption may lead to different decisions in selecting among mutually exclusive projects when any of the following factors apply: (1) differences in timing of cash flows among the projects, (2) differences in scale, and (3) differences in the useful lives of the projects. What are the similarities and differences in decision rules when using NPV versus IRR? For independent projects with conventional cash flows and no capital rationing, the NPV and IRR generate the same accept-rejected decision. Thus, the decision rules are similar for investment projects. The decision rule for NPV is to accept the project if the NPV is positive and reject the project if the NPV is NPV is negative. The decision rule for IRR is to accept the project if the IRR equals or is greater than the required rate of return and reject the project if the IRR is less than the required rate of return. Technically, the firm should be indifferent between accepting and rejecting a project with an NPV equal to zero or an IRR equal to the cost of capital because such an investment would not change shareholder wealth. The cost of capital is the discount rate for the NPV and the hurdle rate for the IRR. The firm should accept the project because it has a positive NPV. However, the discounted payback method is inconsistent with shareholder wealth maximization because the method ignores some cash flows that contribute to the present value of investment. What are two reasons for the superiority of the NPV method in evaluating capital investment projects? The NPV method is the best approach in evaluating projects because it measures the amount by which a capital investment creates wealth. This is because the NPV is an absolute measure of a project’s worth. In addition, NPV has a more realistic reinvestment rate assumption than IRR. It implicitly assumes reinvestment of intermediate cash inflows at the required rate of return. Both reasons supporting the superiority of the NPV method assume that managers invest the cash flows from the investment for the benefit of shareholders. In summary, no other capital budgeting technique does a better job of measuring wealth creation than the NPV method. Which capital budgeting techniques are increasing in popularity? Which are decreasing in popularity? Survey results suggest an increased use of more sophisticated capital budgeting techniques. The use of discounted cash flow techniques, specifically NPV and IRR, has increased in popularity over time. Several reasons may explain increasing popularity of these methods such as the widespread use of personal computers with spreadsheet programs that reduce the knowledge and effort required to calculate discounted cash flow measures and increased familiarity of managers with these techniques. NPV has been the dominant method taught in business schools for many years and many financial managers hold business degrees, especially MBAs. The popularity of the IRR is mostly likely because it is a measure of yield and is easy to explain to people who do not have formal training in finance. Since financial managers often deal in yields, some may be slightly more comfortable dealing with the IRR than NPV. Methods declining in popularity include the use of the payback period, although still popular, and the accounting rate of return. The rationale for this decline in popularity likely results from several factors including their simplicity and failure to consider the time value of money. In addition, the accounting rate of return uses accounting income instead of the cash flows.

Vincent Van Gogh’s artwork ‘Starry Night’ Essay

Vincent Van Gogh’s artwork ‘starry night’ is a classic example of the post impressionism movement. Post-impressionist were artist who rebelled against the limitations of impressionism. They developed person styles that focus on emotional, structural, symbolic and spiritual elements they felt were missing from impressionism. ‘Starry Night’ was created in 1889, earlier that year Van Gogh decided to enter the asylum at Saint-Rà ©my. ‘Starry night’ was inspired by the view from his window in the asylum. The painting was done on canvas with oil paints. The height of the paint 73.70cm & the height being 92.10cm. Van Gogh’s night sky is brimming with energy and it contrasts with the silent village below. The town he depicts in Starry Night is somewhat from his imagination. Though parts of it related to the view of the village, such as the church. Van Gogh includes a cypress tree in the left foreground which gives off an eerie mood. The colours are deep and rich the lines are spiral and curved, the painting is top heavy and the stroke thick and rugged. The sky is organic, it spirals and the colours are deep and rich. The town below is barely noticeable in comparison to the sky which draws all your attention. The Cyprus is gloomy and coarse. It’s spikiness and darkness makes a negative space. â€Å"Throughout his career, Vincent van Gogh (Dutch, 1853–1890) attempted the paradoxical task of representing night by light. His procedure followed the trend set by the Impressionists of â€Å"translating† visual light effects with various color combinations. At the same time, this concern was grafted onto Van Gogh’s desire to interweave the visual and the metaphorical in order to produce fresh and deeply original works of art.† –MoMa (museum of modern art.) Van Gogh briefly yet fulsomely explores his special relationship with the darkness. His colours provide and tendency but also an urgency. The clashing of all the colours is exaggerated and visually dramatic. The dominance of the yellow in contrast to the blues; all of the colours complement each other. There are rich blues that sink into greens then into yellows. It looks chaotic, but it’s really very orderly. The landscape is bright, but used to capture the night time. We can tell by the yellow lights in the windows–little splashes of light that bring a vast balance to the bright stars in the sky. This painting is all about balance and harmony. The fact that Van Gogh had painted this from his mental image may have contributed to this piece having such a strong sense of mental dislocation and emotional intensity. One almost feels as if he was hardly  able to contain his feelings and that all his angst and passion seem to just splatter all over the canvas. That it was actually the emotions that were moving the brush rather than his hand. Vincent creat es a perfect balance with line, the contrast between the spiralled night sky and the rough parallel curved Cyprus creates a lovely abstract image. The space and perspective created using line to emphasize the focal points of the painting. The large cypress tree in the foreground should dominate the painting, but we’re drawn to the other elements–the moon, the stars, and the swirling sky because of the definition in their lines. It establishes perspective. It’s definitely in the foreground. The village is in the middle ground, the mountains and sky are background. It’s an amazingly calculated setting. The wavy, turbulent night sky almost mimics the sweeping hillside; makes for a very spiritual feel that carries through the painting. Compared to the human side of the painting (the town) which is very geometric and structural. Which makes you wonder, which part is chaos and which part is formulated? I feel that the town relates to Van Gogh’s life. It’s pretty quiet, everyone’s lights are out while they’re asleep totally unaware of the intense night sky that’s full of life, it makes me feel like he was trying to inform viewers of the ignorance of individuals. I think the village accurately represents a world, all of the people so unaware of raging passions that are going on around them. However to understand starry night to full extent, we must look at the big picture. Vincent Van Gogh was one of the great postimpressionist artists. Postimpressionism was basically a rebellion against impressionism, which believed that art should reflect reality with natural colour and lighting. Postimpressionists believed that art is not meant to imitate form, but to create form. These artists took some inspiration in the world and then painted their world according to their own perceptions. As Van Gogh himself said, â€Å"We may succeed in creating a more exciting and comforting nature than we can discern with a single glimpse of reality.† They had no fixed style – their personal styles reflect on personalities, emotions and soul. Many critics say his bush strokes, odd shapes and painting style were ‘loony’. I don’t think so, tormented and troubled? Maybe yes. But crazy? No! I think Van Gogh executed this painting beautifully, and he knew exactly what he was doing. My interpretation of this artwork is probably different to many, as every  individual has a different one. Everybody seems to be using different codes to decipher this piece. Truth being, no one can really know what Van Gogh’s own interpretations of ‘Starry Night’. For me, I’ve always thought Van Gogh was this tragic, anger-fuelled artist, who wished to do the best for humanity he was capable of. This painting spoke to me of belief and love of gods wonderful creations yet also the unmistakeable feeling of loneliness as if no one really saw things like he did.

Research report writing (Maintenance Management) Essay

Research report writing (Maintenance Management) - Essay Example The development intent aimed at enterprise creation for people within adjacent communities, a densely populated depressed area. The front most of five warehouses which stretches 200 meters corresponding to the highway was split in half to create roadway and traffic flow into the industrial block. Roadwork and open space completes 55% of the 22,365 square meter original warehouse footprint. One of the halves of the original warehouse, which has a floor area of 5, 804.5 square meters, is fit out as a bazaar of smaller stalls. Several corridors cut from road level through entrances 3 meters wide and 3 meters high. Along the perimeter there are a total of 19 direct exit points with a total linear opening of 54.3 meters, but this includes the number of back portion fire exits. The overall effect is practically a covered open space. Common in a number of historic facilities is the practice of natural ventilation systems, which over several alterations of the facility use, these built in systems are compromised. By contentious views on energy usage and environmental issues, natural ventilation resurfaced as a method increasingly attractive for reduced energy consumption and acceptable ecological print (Walker, 2010). In the conversion of Warehouse—1, the ventilation system was reviewed of less importance since there were no recorded technical complications of difficulty in this category for the past 25—year warehouse operation. While this review provoked green build possibilities, the idea of facility conversion insofar also compromised capital expenditure constraint or reinvestment conservatism. The design approach is an application of the displacement ventilation theory by exhaust suction treatment, which relies heavily on the natural air movement in the vicinity. It occurs that the industrial block has a constant cool breeze from tree hedges that outline each warehouse zone. That is, a natural ventilation system depends on pressure differences to