Wednesday, January 29, 2020

Booker Jones Analysis Essay Example for Free

Booker Jones Analysis Essay 1. A. If the cost of barrels were to be incorporated into the inventory account (balance sheet), then the cost of barrels used (Income statement) can be reduced. From 1960-1961, Booker Jones increased its barrels produced from 43,000 barrels to 63,000 barrels. That is 20,000 barrel increased in just one year. The cost per barrels is $31.50. (20,000 * 31.50= $630,000) We can reduce the cost per barrel expense from income statement of $630,000. ïÆ'   (-407,000+630,000= 223,000) Therefore, pretax profit would have been $223,000 instead of net loss of $407,000. B. If the change were made retroactively as of June 1, 1959 then Effect on the balance sheet at the end of 1960 Number of barrel in inventory in 1960 is 172,000 (172,000 barrels * . 50 = 5,418,000) $5,418,000 is the increased inventory after incorporated the cost of barrels to inventory. ($5418000 + $4,506,000 = $9,924,000) $9,924,000 is the new ending inventory in 1960 Deferring the Aging costs into the inventory balance would increase the Net Profit in 1960. This would then increase the Retained Earnings account on the balance sheet Effect on the balance sheet at the end of 1961 Number of barrels in inventory in 1961 is 192,000 (192,000 barrels * $31.50 = $6,048,000) $6,048,000 is the increased in inventory after incorporating the cost of barrels to inventory ($6,048,000 + $5,030,000 = $11,078,000) $11,078,000 is the new ending inventory in 1960 Deferring the Aging costs into the inventory balance would increase the Net Profit in 1960. This would then increase the Retained Earnings account on the balance sheet Effect on the income statement for 1960 2. We do not believe that Jones went from a profit in 1960 to a loss for 1961 because they can capitalize the patented barrels as inventory instead of expense it. Because of the 4 years aging life, it makes sense to capitalize the barrels and expense it as the aging process reduced. 7. 1. The original Levi’s Store Channel has a higher return on invested capital, meaning it is a good investment in a long run. Column1 Wholesale Channel Estimate Original Levis Store Channel Estimate Operating Profit before Tax 4 6 Tax at 40% 1.6 2.4 NOPAT 2.4 3.6 Fixed Asset Factory PPE 5 5 Distributed PPE 1 2 Total Fixed Asset 6 7 Non-Cash Working Capital Current Asset 8 12 Current Liability 1 1 Cash 0 0 Total Non-Cash Working Capital 7 11 Invested Capital 13 18 Return on Invested Capital 18% 20% 2. Value Chain Analysis Providing strategic direction – corporate strategy Provide the perfect fit jean for customers Market segment for unsatisfied customers Broaden market segment by offering customized jeans Generating customer demand – sales, marketing and customer service Increase in profit 24% unsatisfied customers Provide more styles, more colors, better fits 4224 possible combination of measurement 400 prototype pairs stock at Kiosk for customers to try on Fulfilling customer demand – supply chain, manufacturing, production Order is transmitted directly to Levi’s factory. Each pair of jeans is individually cut 3 days shipping back to customers (at $5 extra charge per pair) Pull based: responsiveness to actual buying patterns, improve manufacturing, and delivery cycle Need to find ways to fix the 8 months lag between ordering cotton fabric and selling the final pair of jeans. Providing support services – Finance, HR, legal and compliance Need additional finance to pay for trained personal clerks Need to take out loan to finance initial investment of the project In 4 retail store locations

Tuesday, January 21, 2020

Arche and Apeiron in Early Presocratic Philosophy :: Philosophy Philosophical Papers

Arche and Apeiron in Early Presocratic Philosophy Metaphysical speculation began, long before it was so named, among the presocratic Greeks as an enquiry into cosmology and first principles from two utterly disparate perspectives. The first of these, propounded by Herakleitos, noted the incessant flux (panta rhei) which characterises phenomena; the second, advanced by his contemporary Parmenides, taught the doctrine of a single immutable substance. These rivalling perspectives endure to this day: they announce one of the basic themes on which metaphysics since then has strung up an immense set of variations. Behind both stands the concept of arche, a term introduced into philosophical discourse by Anaximandros, rendered into English via Latin as ‘principle’ and bearing the meaning of the ‘first-begotten or underlying substance’ of all things. Historically this might be called the first brick to leave the kiln in which the metaphysical fire was burning. Moreover, where Thales’ teachings were apparently still subject to aural dispersion, Anaximandros, not content with the word of mouth, becomes the first philosopher among the still relatively small band of logographoi to publish his theories in a formal text. His book at once set out to encompass what was known and to be known and thereby furnished a role model (presumably peri physeos) for a dozen generations to come, carrying echoes down as far as the Romans (De rerum natura). It gave a comprehensive depiction of cosmogony and cosmology, astronomy and geography, meteorology and biology and down to a phylo geny of the human species. For Anaximandros, Barnes writes [19], â€Å"Nature embraces every object of experience and every subject of rational enquiry except the productions of human contrivance.† Meaning of ‘Apeiron’ His own contribution to the more stringently philosophical debate on archaeai was the startling concept of the apeiron, which leaps out of the pages of Greek philosophy like a spiky porcupine, never formally groomed as a legitimate occupant of place in a philosophical agenda dominated from the beginning by principles of rationality and intelligibility. We may supposed it to have emerged from debate on candidates for the ‘Urstoff’ or primeval substance; and it is perhaps permissible to suppose lively exchanges on the virtues and demerits of sundry elements, culminating in a shock of recognition by Anaximandros that none of these substances, being determinate, qualified and hence failed to satisfy empirical as well as theoretical criteria. The apeiron, initially perhaps merely a device to evade commitment to untenable propositions, proved itself in the long run a truly metaphysical conception with ramifications that have resisted erosion by time.

Monday, January 13, 2020

Batang Pusit

I. Introduction Batang Pusit is a story of children in Masbate who catches squid to earn a living. They work to provide their families and themselves something to eat in their everyday. Their families depend on them. These children are hardworking for the sake of their families, but even though they’re hard up in catching squids they still continue doing it because they don’t want their families to suffer from hunger. Unlike other kids who just waste their time doing things that won’t help them.With the children in the film, â€Å"Batang Pusit† they are encouraged by their parents to do well in their work as squid catchers for them to have a brighter future. II. Summary The day starts early for a group of children at a remote coastal village in Masbate, an island province in the central Philippines. Even before dawn breaks, several children and a few adults line the seashore, busily preparing their boats and nets for a day of squid fishing. Jameson, Estoy, and Jason who at a very young age were taught by their fathers to dive for squids. The residents largely depend on the sea to make a living.There are no concrete roads, water comes from deep wells, and there is no electricity. Everyday, they set out to sea. A boat crew is comprised mostly of children. The adult stays in the boat while the children do the diving. The kids wear improvised goggles and fins made of wood that are fastened to their feet by strips of rubber. The kids lure the squids into the nets by making noise hitting the water surface hard with their arms or getting rocks underwater and throwing them hard at the water surface. They then dive as the net closes in to secure the squids that were trapped in the net.After a full day at sea, each goes home with less than thirty pesos in their pockets. But for the overworked children, this is more money than they have ever known before. Most of the time however, they catch just a few not even enough to shoulder their families expenses in a day. The children say they still have time to go to their classes, walking for hours through tall grasses along hilly landscapes to reach school. Their elementary school teacher, Melchor Rojas, though, says most squid catchers report to school only once or twice each week.Squid fishing takes up the kid’s time and when its harvest or planting season, there are the teacher reports even fewer students. Of the few squid divers who are his students, Rojas expects less than half would be able to pursue higher education. The kids parents themselves seem resigned to the fact that they would never be able to send their children to school. For these children, education remains uncertain, but they maintain high hopes. Given a choice, they prefer to attend school in order to finish their education rather than spend their time at work.Every summer, the number of child squid catchers rises because they are also saving for the coming school year. The squid catchers are torn b etween studying for a better future and providing for themselves and their families. III. Reaction Children do the work of their parents to provide their needs for themselves and to give expenses to their families. Children worked hard for their families for them not to suffer from hunger. Their parents depend on their children. Children worked for their families for them to survive.I feel sad because they only go to school once or twice a week, they do not attend their classes anymore because of their work. I feel happy because at a very young age they were able to help their parents and they were able to provide their needs. They worked very hard and providing for their families. These children need time in studying than working because it helps them to achieve their goals in life. IV. Conclusion / Lesson I learned that we should be proud of what we are having right now. I learned how to be a responsible child. We must help our parents because they provide all the things that we n eed for us to have a good life.We must be thankful to our parents because they give us the opportunity to study. We must study hard so that we can achieve and reach our dreams in life in the future. We must be proud because we go to school to learn new things because it provides numerous opportunities for the development of our life. We must not waste this opportunities of going to school because some children do not study because of too much poverty. We must take this as a great opportunity for us because it only comes once, because education helps us to reach our dreams and goals in life.We must be hardworking and patient enough to study because it can make our dreams in life come true. We must not waste our time in the things that is useless and can destroy our life. We learned many good traits in our life such as discipline, obedience, and respect to elders, honesty and many more. It is our duty to acquire these qualities of life which will enable us to stand in good stead in th e future. We must pursue and do our best in all aspects of life for us to have a brighter and better future and for us not to suffer from poverty.

Sunday, January 5, 2020

Technology And The Field Of Education Essay - 1514 Words

Touted for much of the improved living conditions, healthcare, communication, and furtherance of human intelligence, technological advancement in the world today has grown to unprecedented levels. For example, as a result of technology, patients can remotely interact with medics located in different parts of the world and still get services; a process dubbed telehealth/telemedicine. In the field of education, students do not necessarily need to comb libraries to access books; there are several soft copies of books online that they can access from the comfort of their desktop computers, laptops or even mobile phones. Even on a more advanced level, learning does not necessarily have to occur only through the reading of books and other traditionally accepted academic sources. The Internet is awash with educative information which is even more up to date. Davidson in her article, â€Å"Project Classroom Makeover†, discusses the potential shift in paradigm presented by technologica l advancement in the field of education. She argues that with technological advancement, it is no longer tenable to have students sit in class and wait to be guided, instructed, and examined by expertise; they will learn through other available avenues that suit them. Nafisi’ article, â€Å"selection from Reading Lalita in Tehran: A memoir in books†, illustrates a typical example of such a scenario. Her students accessed printed copies of books outside their university, something made possible by the technologyShow MoreRelatedTechnology And The Field Of Education Essay1598 Words   |  7 Pages healthcare, communication, and evolution of human intelligence, technological advancement in the world today has grown to unprecedented levels. For example, as a result of technology, patients can remotely interact with medics located in different parts of the world through telehealth/telemedicine. In the field of education, students do not necessarily need to visit libraries t o access books. There are several soft copies of books online that they can access from the comfort of their desktop computersRead MoreTechnology And The Field Education1763 Words   |  8 PagesTechnology has always been present in society. It transforms how we communicate, travel, and educate younger educations. In recent years, the computer has both helped and hindered the spread of knowledge from educators to students. The problem lies in how it is used; like all tools, the computer may be used in place of human labor, as robots do or may be used to improve the efficiency of an already profitable system. Throughout much of the twentieth century, technology and especially computers wereRead MoreBenefits Of Higher Education At The Information Technology Field1009 Words   |  5 Pagesdiscuss some benefits of higher education in the Information Technology field. Three possible career paths were researched; noting salary expectations and the number of available positions. The Information Technology industry accounts for only a small portion of the current job market. However, it is absolutely vital to virtually every industry. Technology moves forward so quickly that all businesses operating in today s global economy must rely on technology to remain relevant, regardlessRead More Using Technology for Research and Learning in the Field of Education2208 Words   |  9 PagesUsing Technology for Research and Learning in the Field of Education In the last decade technology has expanded greatly. 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Research is valuable to the education field because it is necessary for the field to improve and evolve, ultimatelyRead MoreImportance of Technical Education879 Words   |  4 PagesTechnical Education plays a vital role in human resource development of the country by creating skilled manpower, enhancing industrial productivity and improving the quality of life. Technical Education covers courses and programmes in engineering, technology, management, architecture, town planning, pharmacy and applied arts amp; crafts, hotel management and catering technology.    The technical education system in the country can be broadly classified into three categories – Central GovernmentRead MoreUnderstanding The Workforce Outcomes Of Education1442 Words   |  6 Pagesinto obtaining one. By getting an education, people are able to acquire better jobs and make better decisions in life. In â€Å"Understanding the Workforce Outcomes of Education,† Christopher Mullin says, â€Å"It is well documented that attaining higher levels of education beyond high school benefits both the individual and society† (75). It is important for me to contribute not only to my own personal wealth, but also to the economic growth of society. My college education is valuable to me because it is theRead MoreThe Impact Of Technology On Education And Revealed Reactions1666 Words   |  7 Pagesthe impact of technology on education and revealed reactions for both students and teachers of using technology in classroom. These researches has given us three results: 1) Some research has shown a dramatic difference between the schools in the past and now. 2) What Is Successful Technology Integration? 3) However, some of researches indicate to several difficulties and disadvantages that associated with using technology. What Is Successful Technology Integration? The education in the eraRead More Technology in Education Essay985 Words   |  4 PagesTechnology in Education Today, if you enter an average elementary classroom you might find a computer cart with twenty or thirty lap tops, all with hook-up to the internet. The teacher usually has either a desk top or lap top computer, sometimes both, for keeping track of important information. Technology has, in many ways, positively impacted the educational field. Michigan has made using technology a necessity. With help from the Freedom to Learn Program, improvements in classroom technologyRead MoreBiography of Hedy Lamarr1684 Words   |  7 PagesIn our time period now, Hedy Lamarr helped build the foundation of some most revolutionary technology; she made great contributions to human culture. There is a website which describes a basic background of that time period, According to the article hedylamarr.org which said that after the World War II, Hedy Lamarr who wanted to make a greater contribution to the design of the control of torpedoes. Because radio control guidance system is too vulnerable to be damaged, so it is never be produced at