Steroids in Baseball

The habit of steroid use among professional athletes is not uncommon in sports arena. Over the past decade, athletes have been charged with the use of performance enhancement drug namely the anabolic Steroid. The reputation of these athletes has been tarnished after they openly admitted to the allegations.Advertising We will write a custom essay sample on Steroids in Baseball specifically for you for only $16.05 $11/page Learn More However, it is common knowledge that the use of performance enhancement drugs in competitive sports has been perceived with a lot of negativity (Frounfelter Brandley 113). Fans and other stakeholders in sports have unanimously agreed that using anabolic steroid, for instance, give users a competitive edge and hence provides uneven playing field for athletes who engage their physical strength during sports such as baseball. The debate on steroids use in baseball gained popularity in 1991 when a ban was put in place. However, t esting among the major league players did not start until in 2003. The results were heartbreaking as many players were confirmed to have used steroids at least once in their sporting activities (Miah 316). Today, MLB is at crossroads of whether to carry out medical test on steroid use among baseball players due to the increase in franchises value derived from promotion of high performing players. This essay explores the use of this enhancement drug as well as the actual and perceived economic results of steroid use. In addition, the economic cost of steroids to players is also analyzed. Mass entertainment sports The use of performance enhancing drugs can be viewed on the board of the rise and fall of mass-entertainment sports. According to Yesalis (112), the use of performance enhancement drugs can be traced back to ancient Roman and Olympic times. Players would use herbs and mushrooms for performance improvement.Advertising Looking for essay on health medicine? Let's see if w e can help you! Get your first paper with 15% OFF Learn More This gave them a competitive edge in the game. The trend has not been consistent since the use of this drug diminished during the post-Roman and pre-Modern era only to be revived during the nineteenth century (Del Cid 180). The rejuvenated use can be traced back to the role of the media in promoting sports as a form of entertainment. Media has promoted the use of performance enhancement drugs as successful players are glorified through numerous sponsorships which translates to appearance in highly paid adverts (Del Cid 182). The media has also increased attendance to the matches which translates to higher income for the franchisee, players and their coaches (Del Cid 184). Economic motivation The perceived economic value of steroid use has led the players to ignore the harmful effects of their actions. According to health experts, prolonged use of steroids can pose adverse effects to the user. Therefore, its usage should be prohibited at all costs. Miah (318) observes that the harmful effects of steroid use can be analyzed both empirically and theoretically. From the empirical point of view, regular use of steroid is unhealthy but there is lack of clear explanation on whether these harmful effects occur when one participates in sports (Dec Cid 175). If the use of steroids is permissible during recovery, why does the issue of harm arise when the same drug is used during sports participation? The claim based on harmful effects might be less supportive especially when we consider the harm that faces the baseball players in terms of injuries (Dec Cid 176). Steroid use and the affected victims Perhaps, it is vital to investigate who will be hurt when steroid is used to boost performance of an athlete, say in baseball. From the theoretical perspective, paternalism assumes that the steroid user is an adult capable of understanding the risks involved (Frounfelter Brandley 125).Advertising We wi ll write a custom essay sample on Steroids in Baseball specifically for you for only $16.05 $11/page Learn More On the same note, it is also worthy to consider an individual hit by a fastball when in a baseball pitch. The latter can be equally fatal although the fatality may not have a long term impact on the victim. Furthermore, the use of steroids has been opposed due to the indirect harm on non-users. For instance, non-users may start using the harmful drug to keep up with the veteran users. The argument might seem plausible from a face value but not when we consider the risks involved in training so as to ‘keep up’ with the rest of the team. All players have to undergo the rigorous physical training rest they fail to ‘keep up’. Sometimes, training sessions are risky but are not prohibited just like the use of steroids (Yesalis 23). Test for steroids by MLB Apart from the moral and ethical issues on steroids use, the questions on whether a player should use steroids or not can be analyzed in economic terms. Miah (308) explains that baseball players used steroids in hope of achieving utility. This can be actual or perceived. The economic motivation behind steroids use is to build the body muscles and gain strength in order to increase productivity. In baseball sports, fans are always attracted to the player whose offensive is above average. The fans might not care whether the prowess is enhanced by use of steroids (Miah 309). Offensive prowess derives positive economic benefit which translates to increased salary for the player. By extension, the economic benefit can be translated to the increase in league franchise finances which has dramatically rose post-steroids era. MLB value has risen post-steroids era which poses the dilemma of whether to test for steroid use or not.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Economic punishment and benefits of steroids use On the other hand, the positive economic benefit will also attract negative benefit because of the high price of steroids and the resultant cost of health related problems associated with steroids use (Rosen 706). In addition, steroids lower a players’ life expectancy which is considered to be a negative economic cost (Rosen 708). The shortened lifespan will economically cost a player of his or her pension’s benefit which would have been earned in future (Rosen 709). Finally, the expected economic punishment will be perceived when the player is caught up with in terms of legal fees and loss of glory (Rosen 701). This may also translate to economic loss incurred through hefty court fines and the tedious, time-consuming criminal justice process. In summing up, the argument for and against the use of steroids in baseball sport depends on an individual’s point of view in regard to moral issues associated with using pe rformance enhancement drugs. The debate raises issues based on the harmful effects associated with steroid. It is upon a player to decide whether the actual or perceived benefits outweigh the associated economic cost. Medical scholars agree that steroid use medically harmful and should be prohibited to protect athletes. However, the paternalism theory assumes an adult should be left alone to make decisions about his /her own life. Works Cited Del Cid, Hector. â€Å"Winning at all costs: Can major league Baseball’s New Drug Policy Deter Kids from steroids and maintain integrity of the Game?† Sports Law journal 14.169. (2007): 170-193. Frounfelter, Gregory Brandley, Greg. â€Å"Ethical considerations regarding Anabolic- Androgenic Steroid Use: Emphasis on the Exercise Professional.† An international journal for exercise physiologists 3.12 (2000): 112-136. Miah, Andy. â€Å"Rethinking Enhancement in Sport.† Annals of the New York Academy of Sciences, 1093 ( 2006): 301–320. Rosen, Sherwin. â€Å"Prizes and Incentives in Elimination Tournaments.† American  Economic Review 76 (4), Sept. 1986, 701-715. Yesalis, Charles. Anabolic steroids in sport and exercise: New York: CIP, 2000. This essay on Steroids in Baseball was written and submitted by user The Anarchist to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Is The First Act Of Othello Needed

‘Q) What case would you argue for both of these opinions? 1) ‘Without act one the audience would never understand the evil of Iago or the shaky foundations of the relationship between Othello and Desdemona’ The play ‘Othello’ opens in the streets if Venice. Without these opening scenes I believe not only the structure of the play would be lost but also Shakespeare’s talent for immersing the audiences into the lives of his central characters. It is in these first few scenes that we are introduced to the scheming Iago, the over-trusting Rodrigo, the fair Desdemona and most importantly, Othello the tragic protagonist of the play. Shakespeare begins the play of Othello in the midst of an argument between Iago and Rodrigo. As the first characters that we are introduced to the audience become aware almost from the onset that not only are these characters important but the ‘thick lips’ that they discuss is also incredibly important. Shakespeare, in this opening scene is able to begin with a rush, but still provide, or imply, a lot of background information, this only keeps the audience interested in the play but also helps keep the pace. Even though predominantly Othello is a tragedy of love the opening scene does not begin with a direct introduction of the lovers. Instead, the play begins, and Desdemona and Othello are introduced, with a conversation between Iago, the villain of the play and Roderigo. I This opening conversation does much to depict the characters of Roderigo and Iago. Rodrigo is not very intelligent and is easily swindled out of money and actually trusts the sly Iago. Although wealthy, he is a weak and gullible man who is probably swindled often. On the other hand, Iago is pictured as a determined man who knows what he wants. He is also shown to be intelligent, with an excellent insight into human nature. He has no respect for Roderigo and simply uses him for monetary reasons. ... Free Essays on Is The First Act Of Othello Needed Free Essays on Is The First Act Of Othello Needed ‘Q) What case would you argue for both of these opinions? 1) ‘Without act one the audience would never understand the evil of Iago or the shaky foundations of the relationship between Othello and Desdemona’ The play ‘Othello’ opens in the streets if Venice. Without these opening scenes I believe not only the structure of the play would be lost but also Shakespeare’s talent for immersing the audiences into the lives of his central characters. It is in these first few scenes that we are introduced to the scheming Iago, the over-trusting Rodrigo, the fair Desdemona and most importantly, Othello the tragic protagonist of the play. Shakespeare begins the play of Othello in the midst of an argument between Iago and Rodrigo. As the first characters that we are introduced to the audience become aware almost from the onset that not only are these characters important but the ‘thick lips’ that they discuss is also incredibly important. Shakespeare, in this opening scene is able to begin with a rush, but still provide, or imply, a lot of background information, this only keeps the audience interested in the play but also helps keep the pace. Even though predominantly Othello is a tragedy of love the opening scene does not begin with a direct introduction of the lovers. Instead, the play begins, and Desdemona and Othello are introduced, with a conversation between Iago, the villain of the play and Roderigo. I This opening conversation does much to depict the characters of Roderigo and Iago. Rodrigo is not very intelligent and is easily swindled out of money and actually trusts the sly Iago. Although wealthy, he is a weak and gullible man who is probably swindled often. On the other hand, Iago is pictured as a determined man who knows what he wants. He is also shown to be intelligent, with an excellent insight into human nature. He has no respect for Roderigo and simply uses him for monetary reasons. ...

The Most Selective Colleges, Why, and How to Get In

The Most Selective Colleges, Why, and How to Get In SAT / ACT Prep Online Guides and Tips It's tempting to judge the quality of a school based on its admissions rate. Although this is a reasonable way to assess schools in most cases, there are some special circumstances that might result in extremely low acceptance rates at less academically demanding colleges. In this article, I'll list the most selective colleges in the United States, tell you why they accept so few of their applicants, and provide some advice on how to apply successfully. What Are Selective Colleges, and Why Are They So Picky? Selective colleges are schools that only admit a small percentage of the students who apply. For this article, I'm focusing on the most selective schools in the country, which I've defined as schools that admit less than 10% of applicants. There are several reasons why certain colleges end up with such low acceptance rates. Some schools are extremely selective because they’re looking for a certain specialized type of applicant, and very few students fit the bill. This category would include a school like Juilliard, which is only interested in admitting students who demonstrate virtuosity in music. Students must audition in front of members of the faculty as one of their application requirements. This group also includes military schools like West Point, where candidates must pass a physical fitness assessment and obtain a nomination from their representative in Congress or the Senate to be considered for admission. Other colleges are extremely selective because they’re looking for students with excellent credentials overall, and they can only afford to take the most high-achieving individuals out of the huge applicant pool they attract. These schools represent an intersection of popularity and very high standards. This includes Ivy League schools and schools like Stanford and MIT. These schools have strong name recognition even on an international level, so they attract a huge number of applicants. In 2018-19, Harvard offered admission to only 1,950 students out of 43,330 total applicants! In order to maintain their reputations, these schools can only choose the most outstanding students for each class. Usually, it takes more than just excellent grades and test scores to get in; you'll need these qualifications on top of other unique academic and extracurricular accomplishments. I'll go over the schools that fall into each of these categories in the next section. I assume this was the fate of most applications in the primitive time before the Internet. The Most Selective Colleges I've grouped the following selective colleges into two main categories: non-specialized schools and specialized schools. Non-Specialized Selective Schools First, I'll list some schools that have low admission rates because they're extremely popular and can only choose the strongest overall applicants. They're listed in descending order, starting with the most selective school. I'll also give you the statistics for the average GPA and SAT/ACT scores of admitted students. Keep in mind that even if your scores and GPA are technically at the same level as the averages at these schools, you can’t count on being accepted. Any school that has an acceptance rate of less than 15% is a reach school even for the best students, and any school with an acceptance rate of less than 30% is still very selective. College Name Acceptance Rate Average GPA Average SAT Average ACT Stanford 4.8% 3.95 1465 33 Harvard 5.2% 4.10 1520 34 Columbia 6.1% 4.14 1515 34 Yale 6.3% 4.12 1505 34 Princeton 6.4% 3.90 1500 33 MIT 7.2% 4.16 1528 34 Caltech 7.7% 4.22 1560 35 Pomona 8.4% 4.01 1450 32 University of Chicago 8.7% 4.29 1530 34 Claremont McKenna 9.0% 4.09 1490 32 Northwestern 9.2% 4.09 1490 33 Brown 9.3% 4.09 1488 32 UPenn 9.3% 3.93 1490 33 Dartmouth 10.4% 4.07 1478 32 Vanderbilt 10.7% 3.80 1475 34 Duke 10.8% 4.08 1485 33 The University of Chicago: subtly (or not so subtly) trying to inch its way into the Ivy League? Specialized Selective Schools Now I’ll list schools that are extremely selective because they have specialized programs and are looking for specific types of applicants. I'll also include the average GPA and test scores for each of these schools, although be aware that some of them do not report these statistics. In the case of highly selective music schools, test scores and grades are less relevant to a student’s likelihood of acceptance. These schools consider musical talent more strongly than academic performance. In this section, I’ve included a description of exactly why each school is so selective as well. College Name Acceptance Rate Average GPA Average SAT/ACT Why Is It So Selective? Curtis Institute of Music 4.0% Not reported Not reported This school is only looking for the most elite music students, and admission is "based on artistic promise alone." Curtis Institute also provides a full tuition scholarship to all of its students. These factors combined create an acceptance rate below that of even the most competitive colleges on the first list. The Juilliard School 5.9% Not reported Not reported Like the Curtis Institute of Music, Juilliard is only looking for a very specific and very talented subset of students. Students must audition for faculty members as a part of the application process, and performance standards are extraordinarily high. US Naval Academy 8.5% 3.94 1410 / 31 In order to attend the US Naval Academy, students must apply for and receive a nomination from a US representative, a senator, or the vice president. Students must also pass a physical fitness assessment and a medical examination. Academic standards are very high, so there is only a small subset of students who meet all the necessary requirements. US Military Academy (West Point) 9.6% 3.73 1300 / 25 West Point has such a low acceptance rate because it requires students to pass muster in other ways besides earning high test scores and grades. Applicants must complete a physical fitness assessment where they have to do as many push-ups as they can in two minutes (for me, this would be about 0.5), run a mile as fast as possible, and do a few other tests for agility and strength. They also have to apply for a nomination from a congressperson or senator from their state or from the vice president. Only students whose requests for nominations are granted will be offered a spot at West Point. Cooper Union for the Advancement of Science and Art 13.1% 3.50 1393 / 31 Cooper Union is an all-honors college where every student receives a half-tuition scholarship and is automatically considered for additional merit scholarships; it also has highly specialized programs in architecture, fine arts, and engineering. Students applying to each of the schools must take "home tests" designed by Cooper Union to determine their skill levels. Admission is based significantly on creative abilities in addition to high academic standing, which makes Cooper Union both popular and picky. Franklin W. Olin College of Engineering 13.4% 3.90 1497 / 34 The small size of the student body (fewer than 100 students are accepted each year), combined with the half-tuition scholarship all accepted students receive, make Olin a desirable and competitive college to get into. Because Olin is an engineering school, students must demonstrate aptitude in areas like calculus and physics in addition to overall academic excellence. West Point graduation looks fun, but they're actually throwing up their hats in a very specific military formation. This is a tactic used to confuse and distract the enemy with its appearance of reckless exuberance. What to Do If You're Aiming for the Most Selective Colleges If you're hoping to attend one of these selective schools, that's great! There's no magic formula for acceptance, but you also don't have to rely on luck if you play your cards right. To have a solid chance of acceptance at one of the non-specialized selective colleges, you'll need to take the most difficult classes throughout high school while earning very high grades. As you can see by the average GPAs for admission at these schools, it's expected that most students will have high school transcripts dominated by As. SAT/ACT test scores are also very important; your scores should be at or above the average for admitted students. Even at non-specialized schools (but especially at specialized schools), it's important to show excellence in one academic or extracurricular area if you want to stand out from the crowd. Since you're competing with so many applicants, and most of them will have academic credentials that are just as good as yours, you need to find a way to demonstrate your value as a member of the college community that goes beyond grades and test scores. The most selective schools appreciate passion, drive, and outside-the-box thinking. If you can develop a specialization that shows them that you possess those qualities, your chances of acceptance will be very strong. Read this article for more advice on what it takes to get into extremely selective schools. What's Next? If you're hoping to attend a highly selective school, you'll need to have a very strong academic record in high school. Learn more about high school honors classes and societies. Not sure what your GPA means for your chances of college admission? Find out what a good or bad GPA might look like based on your goals. College ranking lists can strongly influence how people view the quality of certain schools. Read this article to get a more complete picture of what ranking lists really mean and whether you should trust them. Want to improve your SAT score by 160 points or your ACT score by 4 points? We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Tourism and Hospitality Businesses Essay Example | Topics and Well Written Essays - 6250 words

Tourism and Hospitality Businesses - Essay Example In this regard, an effective brand positioning strategy will be formulated for the company through identifying the current scenario of the industry in the respective industry in this study. Furthermore, the report will also incorporate the roles of different stakeholder groups along with the significance of marketing audit process in Thomas Cook. 2.0. Analysing the Fundamental Structure and Goals of Thomas Cook Group Plc Thomas Cook Group Plc (TCG) is recognised as one of the renowned and most successful brands in the global tourism and hospitality industry. The organisation has been performing with a consistent growth marketing its wide range of exceptional tourism and hospitality facilities to the global clients. In relation to the business structure and strategic goals of the company, it is widely accepted that the organisation highly seeks to develop its growth through complying with its fundamental guiding principles (Thomas Cook Group Plc, 2013). The fundamental structure of TC G has been thus considerably focused on empowering customer experiences through its exceptional leisure travel facilities and practices. In this context, the business structure of the company can be regarded as one of the major and crucial parts which ensure to accomplish its desired business goals in the global tourism and hospitality industry. The business structure of TCG also tends to comply with numerous groups and individuals who are highly committed to abide by the strategic direction of the company deciphering extensive stakeholder engagement (Thomas Cook Group Plc, 2010). Fig: Board Composition structure of TCG Plc. Source: (Thomas Cook Group Plc, 2009) The major divisions in the organisational... This essay approves that the Human Resource Management division of TCG can also be regarded as one of primary contributors which have empowered the organisation to meet its ultimate financial and operational goals. In this regard, the HRM division of the company tends to follow well-structured and specific as well as transparent principles which are likely to improve the performance of the employees and ensure to increase the ultimate productivity of the organisation. Moreover, the HRM department of the organisation comprises adequate measure throughout the organisational structure that enables the employees to continuously reinforce their capabilities. This report makes a conclusion that TCG has been recognised as one of the major dominant and reliable tourism and hospitality organisations which intend to reinforce its performance through developing its business structure and its predetermined business goals in accordance with the external market changes. The business structure of the organisation is highly authenticated in accordance with its stipulated business objectives and goals which further indicate long term sustainability of TCG in the fiercely growing tourism and hospitality industry. In this regard, adequate significant of TCG towards the analysis and compliance of the organisational policies with the current industrial circumstances can provide adequate support to TCG in terms of increasing its efficiency of delivering exceptional tourism and hospitality packages to the global clients. In this context, the company should highly emphasise on preserving effective balance between the internal and external groups of stakeho lders.

Harlem Renaissance Poets Essay Example | Topics and Well Written Essays - 750 words - 7

Harlem Renaissance Poets - Essay Example The author’s role and importance will be described, and the elements of double consciousness in their poems will be identified. Subsequently, the primary themes in the poetry of the time will be described and finally, I will present my own poem that expresses the identified themes of the Harlem renaissance. Poetry had a significant place in this movement because of its brevity of expression. There were many scholars of the time who stand out as representatives of the movements. Langston Hughes, a poet and scholar, was an outspoken critic of the racial polarization between the White and Black races in America. He also criticized some Black writers who he saw as adopting Eurocentric values while still championing for social equality. His poems explored the Black experience with a sensibility that captured its struggles, resilience, beauty, and complexity. Although he was later criticized for being a racial chauvinist, Hughes introduced a new literary aesthetic that celebrated African-American forms of literary expression (Shaduri, 2010). Hughes’ emphasis on racial consciousness and Black cultural nationalism would later influence many writers. Hughes’s recognition of the dualism of his experience as both encompassing the African and American is aptly captured in his seminal poem The Negro Speaks of Rivers. In The poem, the persona declares his involvement with the rivers Euphrates, Congo, Nile, and Mississippi. As a result of the persona’s diverse experiences and imbrications in the cultures of the African and American continents, the persona reminds the reader that: â€Å"my soul has grown deep like the rivers.† While there is a psychological, cultural, and artistic dilemma invoked by the involvement of both cultures and histories with each other, Hughes’s refrain suggests transcendence over them, implying complexity and richness of the African-American experience. Countee Cullen also engaged and questioned the complexity of the

Cost Centres, Profit Centres, Investment Centres Essay Example for Free

Cost Centres, Profit Centres, Investment Centres Essay The increasing complexity of today’s business environment makes it virtually impossible for most firms to be controlled centrally. Decentralisation is a necessary response to this increasing complexity and involves the delegation of decision-making responsibility by senior management to sub-ordinates. The structure is such that decision making is dispersed to various units within the organisation, with managers at various levels making key decisions relating to their centre of responsibility. These centres of organisational activity are known as responsibility centres and may be defined ‘as a unit of a firm where an individual manager is held responsible for the unit’s performance. ’1 The performance of each centre and its manager is measured and controlled through a system of responsibility accounting which is based on the principles of locating responsibility and tracing costs/revenue/investments etc. to the individual managers who are primarily responsible. The division of the firm into separately identifiable units of responsibility allows for more accurate measurement of managerial performance because local information is more thorough. Overall, in order to obtain an accurate measurement of managerial performance, measures should be based on elements which the manager can control or significantly influence. There are three main types of responsibility centre. A cost centre is the lowest level of responsibility, and performance is measured in terms of the costs incurred by it. Cost centres do not generate revenue and therefore have no profit objectives, which differentiates it from profit and investment centres. Managers of cost centres are accountable only for controllable costs and are not responsible for level of activity or long-term investment decisions. Managerial performance is measured by efficiency of operations in terms of the quantity of inputs used in producing a given output. The basis of this type of measurement lies in comparing actual inputs to budgeted controllable costs or some predetermined level that represents efficient utilisation. Cost control and efficiency of operations are the main elements of this type of unit. However, costs in general can be difficult to measure, trace and allocate and it can be difficult to differentiate between controllable and uncontrollable costs. This poses a major drawback for the evaluation of cost centres and their management, since cost is its main element of measurement. The focus being mainly on costs, makes this centre some-what weak in terms of evaluation and measurement of managerial performance. Cost centres can be split into two different types; standard cost centres and discretionary cost centres. In the former, measurement is exercised by comparing standard cost with actual cost. Variances would be indicative of the efficiency of the centre and therefore its managers’ performance. Discretionary cost centres are centres where output cannot be measured in financial terms, for example advertising and publicity, RD etc. ‘Control normally takes the form of ensuring that actual expenditure adheres to budgeted expenditure for each expense category.’2 However, a major problem with this type of responsibility centre is the measurement of the effectiveness of expenditure and the determination of the efficiency of the centre itself and its management. A profit centre offers an additional element to the measurement process in that both inputs and outputs are measured in monetary terms. The manager of a profit centre has increased autonomy as s/he is responsible for revenue as well as costs; hence it is easier to measure the effectiveness and efficiency of managerial performance in financial terms. ‘In this situation, managers are normally free to set selling prices, choose which markets to sell in, make product-mix and output decisions and select suppliers.’3 A profit centre differs form a cost centre in that its main objective is to maximise profit and the performance of the manager is measured in terms of profit made. Top executives allocate assets to a profit centre, and the manager is responsible for using these assets to make a profit. Each profit centre has a profit target and has the authority to adopt such policies that are necessary to achieve these targets. Profit centre managers are evaluated by comparing actual profit to targeted profit. Profit analysis using profitability ratios or segmented income statements are used as a basis for evaluating managerial performance. The major issue with profit statements is the difficulty in deciding what is controllable or traceable, and in order to assess the managers’ performance rather than the economic performance of the unit, measures must be based on controllable profit only. Another difficulty arises in allocating revenue and costs to profit centres, as it is unlikely that the profit centre is completely independent. This has prompted many firms to use multiple performance measures such as a balanced scorecard, which measures non-financial as well as financial elements of the unit. The measurement of profit is also compounded by the use of transfer prices and agreeing on its ‘fairness’. Transfer prices are allocated to goods transferred from one unit to another within a firm. The implication of transfer prices is that for the selling unit it will be a source of revenue and for the receiving unit it is an element of cost, and as a result each division may act in its own interests. Transfer pricing therefore has a significant bearing when calculating revenues, costs and profits of responsibility centres. The choice of transfer pricing method is important because it affects goal congruence as well as performance measurement. However, it is difficult to determine the correct transfer price, as there are a wide variety of methods available, varying from negotiation to approaches based on the market or based on cost. The investment centre manager has increased responsibility in comparison to the cost and profit centre managers and as a result there are further options for managerial performance measurement by top management. The investment centre manager has responsibility for revenue and costs, and also has the authority to make capital investment decisions. This type of unit represents the highest level of managerial autonomy. An investment centre differs from a profit centre in that investment centre management is evaluated on the basis of the rate of return earned on the assets employed or the residual income earned, while profit centre management is evaluated on the basis of excess revenue over expenses for the period. The manager in charge has the objective of profitability, depending not only on sales but also on profitability of the capital used. Overall, investment centres offer the broadest basis for measurement in the sense that managerial performance is measured not only in terms of profits, but also in terms of assets employed to generate those profits. Performance can be measured using a variety of tools, and this ensures that the drawbacks of one method are overcome by the merits of another. This in turn leads to more accurate results and is one of the main reasons why investment centres are so popular as a means of managerial performance measurement in large companies. Both the effectiveness and the efficiency of the manager can be assessed by reference to the accounting data available. Investment centres offer many qualities required for good managerial performance measurement. For example, they provide incentives to the unit manager, they can recognise long-term objectives as well as short-term objectives and the increased responsibility means there are more controllable factors for use in performance measurement calculations. Return on investment is a measurement approach in common use in investment centres. This method has the advantage of being simple and easy to calculate. ‘ROI expresses divisional profit as a percentage of the assets employed in the division.’4 It has the further advantage of motivating managers to achieve the best return on investments in order to achieve the associated rewards. ROI provides a return measure that controls the size and is comparable to other measures. It can be used as a common denominator for comparing the returns of similar businesses, such as other divisions within the group or outside competition. It is widely used and most managers understand what the measure reflects. However, some complications arise in the calculation of this method. For example, difficulties regarding the calculation of profit, some of which are described above. Profit can be defined in a number of ways and this enables the figure to be manipulated. In the case of the figure for investments, the question arises whether this should be total assets (gross or depreciated), total operating assets or net total assets. The result would differ in each case, but if consistency is maintained throughout the organisation, decisions would remain unaffected. Another difficulty that may arise in relation to this method is that managers may focus on self-interests rather than the overall goal of the organisation and some profitable opportunities may be ignored because s/he fears potential dilution of existing successful endeavours. Furthermore, ROI does not adequately recognise risk. A manager who generates a large ROI result may be investing in riskier assets which may not be consistent with organisational goals. Use of ROI as a managerial performance measure can lead to under or over investment in assets or incorrect asset disposal decisions, in order to achieve the result the manager requires to accomplish his reward. To overcome some of the above difficulties, many firms use residual income to evaluate managerial performance. This method seeks to motivate managers to invest where the expected returns exceed the cost of capital. For the purpose of managerial performance measurement, ‘it compares the controllable contribution of an investment with the targeted rate of return.’5 There is a greater possibility that managers will be encouraged to act in the best interests of the company. Another advantage of this method is that it is more flexible because different cost of capital rates can be applied for different levels or risk. Though ROI and RI operate on a similar basis, RI proves better in certain circumstances. For example, if ROI is chosen as the measuring technique, managers may be reluctant to make additional investments in fixed assets as it may bring down the ROI for their centre. RI calculation results would be more accurate in these situations. However, residual income does not overcome the problem of determining the value of assets or the figure to be used for profit. If RI is used in a short-term perspective, it can over-emphasise short-term performance at the expense of long-term performance. Investment projects with positive net present values can show poor ROI and RI results in early years, leading to rejection of projects by managers. Residual income also experiences problems in comparing managerial performance in divisions of different sizes. The manager of the larger division will generally show a higher RI because of the size of the division rather then superior managerial performance. Another drawback for this method is that it requires an estimate of the cost of capital, a figure which can be difficult to calculate. Economic value added is an extension of the residual income measurement. It measures surplus value created by total investments which include funds provided by banks, shareholders etc. Its key element is the emphasis on after-tax operating profit and the actual annual cost of capital. The latter aspect differentiates it from the RI measure, which uses the minimum expected rate of return. EVA is a further step towards encouraging centre managers to concentrate on the overall goal of the organisation rather than their own self interests, hence reducing dysfunctional behaviour. The above measures are financial measures. As stated previously, it is important also to study non-financial aspects, such as customer satisfaction, quality, internal processes, growth etc. in order to get a more complete picture when measuring managerial performance. The above measures also focus on performance within the investment centre and do not consider the performance relative to overall company objectives. In conclusion, it can be stated that in order to assess managerial performance as opposed to the economic performance of the division, it is vital to make a distinction between the controllable and uncontrollable elements used in the chosen calculations. Each measurement technique is not without limitations, but these difficulties can be overcome by using a wide variety of measurement tools and striking the right balance between them. Of the three types of responsibility centre, an investment centre can be considered to yield better results, as it allows for the broadest basis for measurement, making it widely popular as a means of managerial performance measurement. 1 C. Drury, Management and Cost Accounting, 6th Ed. P. 653 2 C. Drury, Management and Cost Accounting, 6th Ed. P. 654 3 C. Drury, Management and Cost Accounting, 6th Ed. P. 654/655 4 C. Drury, Management and Cost Accounting, 6th Ed. P. 845 5 IPA Manual, Management Accounting, P 239

Utilitarianism, Economics and Ethics Essay -- Flaws in Utilitarianism

Imagine a child living in a hot, government owned apartment in Chicago. He has no father. With his single, jobless mother he struggles to the words of the founding fathers: â€Å"We hold these truths to be self-evident, that all men are created equal; that they are endowed by their Creator with inherent and inalienable Rights; that among these, are Life, Liberty, and the pursuit of Happiness...† (The Declaration of Independence). This is one of the most famous phrases in the US Declaration of Independence and has become the underpinning of the dreams of millions of people around the world. Although the words are different, these sentiments are reflected in the political and economical policies of many democracies. While the notion of ‘happiness for all’ seems like the obvious solution to many of our persistent problems, we inevitably encounter conflicts between our actions and our morals. â€Å"The state is based on†¦Ã¢â‚¬ ¦the contradiction between public a nd private life, between universal and particular interests. For this reason, the state must confine itself to formal, negative activities.†(Marx, 1992). This essay focuses on the issues of a prominent theory, Utilitarianism as it blends and encompasses both areas of Economics and Ethics which have become the basis of our governmental bodies. In Utilitarianism the aim of our actions is to achieve happiness for the greatest number of people. â€Å"Actions are right in proportion as they tend to promote happiness, wrong as they tend to produce the reverse of happiness.† (Mill, 1971). Utilitarianism directly appeals to human emotions and our reactions to different events. Emotions are a fundamental Way of Knowing and influence both ethical and economical theories. In most cultures there are fundame... ...eories to stay stagnant and restrictive at the same time as our economies, ethical systems and societies are changing so dramatically right in front of us? Works Cited Brannigan, Jack. The Purpose of Life & the General Theory of Ethics. Nebraska, USA: iUniverse, 2005. The Declaration of Independence: A Transcription. Web. 14 June 2015. http://www.archives.gov/exhibits/charters/declaration_transcript.html Jenkins, Author Joe. Ethics and Religion. Oxford, UK: Heinemann Educational Publishers, 2003. Lagemaat, Richard van de. Theory of Knowledge for the IB Diploma. Cambridge, UK: Cambridge University Press, 2005. Marx, Karl. Early Writings. London, UK: Penguin Classics, 1992. Rothbard, Murray N. Ethics of Liberty. New York, USA: New York University Press, 1998. Sen, Amartya. On Ethics and Economics. Oxford, UK: Blackwell Publishing, 1988.

Family Health Assessment Questions Essay

1. How would you describe your family’s current state of health? 2. What are you doing to promote health? 3. Are there any habits that can be detrimental to you or your families health? Nutrition and Metabolism: 1. Is there any diseases or medical complications that affect nutritional or metabolic function? 2. What is a typical family meal, and typical daily fluid intake? 3. Are there any physical complications preventing or making obtaining the proper nutrition or daily caloric or fluid intake? Elimination: 1.Explain your normal bowel, bladder patterns. Have there been any changes in these patterns? 2.Do you have any problems with constipation or diarrhea? Activity and Exercise: 1. What do you and your family do for physical activity and exercise? 2. How many days/hours of physical activity a week do you do? Cognitive: 1. How does your family acquire information about health diagnosis? 2. Who makes the decisions regarding health care for you and your family? Sleep and Rest: 1. How many hours of sleep on average per night do you and family members get? 2. Are there any difficulties with falling or staying asleep? Do you feel rested in the morning? Self -Perception- Self-Concept: 1. How does your family feel they integrate into the community? 2. How does the family describe the events that led to a change? Roles and Relationships: 1. How does the family manage daily living and how are household tasks divided? 2. Who is employed in the household and who holds financial responsibility? Is it shared? Sexuality-Reproductive 1. Individually are you comfortable with your partner in discussing sexuality. 2. How do as a married couple view marriage, parenthood and relationship as lovers? Coping-Stress Tolerance: 1. How does your family cope with stressful life events? 2. What resources do you have access to or use already? Values-Beliefs Pattern: 1. Do you as a family identify with any cultural, ethnic, religious, or other organizations? 2. What are your family’s values and beliefs and how do they influence your daily life?

Poisonwood Bible Character Analysis Essay

In the book The Poisonwood Bible by Barbara Kingsolver, the narration is done by five of the main characters: Orleanna, Rachel, Leah, Adah, and Ruth May Price. When analyzing the narrative led by Leah Price, a 14-year old tomboy, the reader may notice her progression from a young girl who idolizes her father and loves him more than anyone else, into a rebellious young woman who despises her father. Some of Leah’s more prominent characteristics are her compassion and devotion. These characteristics are portrayed from the very beginning when Leah follows her father around even saying that, â€Å"I know he must find me tiresome, yet I still like spending time with my father very much more than I like doing anything else† (Kingsolver 36). In that context, Leah is still a young girl, who basically worships her father and does everything he does, loves everything he loves, but he does not give her anywhere near that much love in return. This is also evident on pages 41-42; she goes on about how awesome her father is and how admirable he is, almost justifying her idolizing him. Also, Leah states that â€Å"His devotion to its progress, like his devotion to the church, was the anchoring force in my life throughout this past summer† (64). These things are very important because it shows just how much Leah’s persona is affected by her father, also how influential he is on her beliefs (with emphasis on religion). After one has read the book The Poisonwood Bible and begins analyzing the text, one may notice that in the first part, there are events between the females of the Price family, and the father. In Book One, Genesis, in Leah’s narrative, starting on page 64, she describes a situation where her and her sisters were accused of teaching Methuselah (their parrot) a bad word. Going on to page 68, it appears that the girls were not actually responsible, but the emotionally jarring part is in the second paragraph of that page when she says, â€Å"Once in a great while we just have to protect her,† and Leah goes on to explain how her mother is chastised by her father, for â€Å"sins of womanhood.† Consequently, it seems as though these happenings were just the flint and steel of a fire in the making, most apparently in Leah. The first notion of rebellion starts on page 101, Leah’s narrative, but the strike is on page 115 when she announces, â€Å"For the first time ever I felt a stirring of anger against my father for making me a white preacher’s child from Georgia.† This strike failed to start a sustainable fire, as obviously when she goes with her father to Leopoldville, and actually says upfront, that she and her father â€Å"have patched things up.† Also when she explains to Mrs. Underdown how her father knows what’s best â€Å"in the sight of the Lord,† and that they were all â€Å"privileged to serve.† In this case, it is two steps forward, away from her father, but one step back. Leah’s next big step forward comes in Book Three, The Judges, when she begins to truly doubt her father: If his decision to keep us here in the Congo wasn’t right, then what else might he be wrong about? It has opened up in my heart a sickening world of doubts and possibilities, where before I had only faith in my father and love for the Lord. Without that rock of certainty underfoot, the Congo is a fearsome place to have to sink or swim. (244) Kingsolver uses imagery, so the reader might begin to see what Leah is seeing, and relate to her statements; her doubtful mind of her father could be very easy for readers to understand, maybe not all are able, but those who are may create an attachment to this character. People might say that the world is a place full of lies, deceit, and pain. Others might say that truth, justice, and happiness are just as common, or need to be. Leah has a strong sense of justice, and she believes that her father provides just that, but then she starts asking, â€Å"What if he’s wrong?† and that opens her mind to imagine her father, who was everything she believed was good and right in the world, her idol, as someone who isn’t so great after all; he made a mistake. As a result of this, she rebels, and starts turning away from her father. â€Å"Leah is the cause of all our problems†¦Leah would rare up and talk back to Father straight to his face†¦Leah always had the uppermost respect for Father, but after†¦ they voted Father out, she just plumb stopped being polite† (335). That quote is from Rachel’s narrative in Book Four, Bel and the Serpent; she continues to explain how Leah’s rebellion against their father began when she tried to go hunting with the men. Eventually, Leah’s contempt toward her father caused her to leave behind everything she loved because he loved it, mainly her religion. She continued was always very intelligent, and she grew up and became a teacher, but she was still a tomboy at heart, and she was still devoted, not to her father, but to her husband instead. Leah Price, a 14-year old tomboy who once idolized her father completely, became a woman married to a man of Kilanga, who opposed her father; she no longer believed in the God of her father, she live d among the people of Africa and married an African man. She was no longer a duckling to her father, but her own complete person who had her own opinion and beliefs and independence.

buy custom She Loves a Challenge essay

buy custom She Loves a Challenge essay 1. The four stages of team development included: (a) solving employees private issues; (b) solving employees collective issues; (c) implementation of new rules and motivation; (d) the continuity of the system, promoted by old workers with changed models of collective action. According to Tuckmans teamwork theory, they can be defined as forming, storming, norming, and performing respectively (The Happy Manager, n.d.). The first stage included one-to-one sessions with each employee that was aimed at revealing personal motives and principles of interaction with the rest of the staff. The director explained the above-mentioned as a difficult start with the purpose of changing personal attitudes. The second stage required the confrontation of employees altogether to ensure revealing, discussing and eliminating the basis for future confrontations. The aim of this stage was explained clearly and honestly. The director agreed that it was an extremely difficult task, but it was also of crucia l importance for future collective interaction in a positive way. The next stage was about the implementation of the new rules, which excluded potential threats of conflict behavior. The rules were explained in a strict manner, though by motivation of the staff followed it. Overall, this stage of team development is characterized as implementing new principles of collective conduct, shifting accents from I/me to us/we. The director reasoned that unity of action and thought at work provides a positive-thinking environment that enhances the productivity. The last stage was the succession of a new paradigm of collective action. This time, old employees with brand new model of cooperative interaction were sharing it with individuals that wanted to fit this system. Thus, the circle of succession was closed and the new model became fixed and permanent. 2. In this case, the directors strategy affected team spirit and team work. These notions are different because team spirit mainly means the characteristic of psychological atmosphere of the staff, whereas teamwork is the process of collaborative completing the task in order to achieve the set goal (How to Build, n.d.). If every individual from the staff shares collective values and appreciates the views of ones colleagues without confronting them, such staff can be characterized as the one that has team spirit. Organizations can experience serious troubles while lacking team spirit. Even a well-organized and planned venture may fail its objectives without the commitment of the team behind it. Building team spirit is about engaging the emotions of the team members (How to Build, n.d.). In its turn, team-work is the process affected by the existence of the team spirit. When every individual trusts his or her colleagues, it will assist an effective teamwork. Thus, a team is more than a group of people, aimed at the achievement of a collective goal. It is a group of people, which strength is based on the relationships among team members. Members of such group are interdependent. An ideal team is characterized by the feedback and communication behaviors of its members, their behavior and conduct courtesies, and their ways of approaching tasks and problems (Nazzaro Starazzabosco, 2009). This particular case has stressed team spirit in order to change it and improve the characteristics of the teamwork. 3. MBWA is a practice of team building that has full name as Management By Wandering Around, or Management By Walking About. This concept includes approaches aimed at active interaction of a director or a staff manager with his or her team. Experts say this practice can increase the potential of a team through the influences on staff approachability, trust, business knowledge, accountability, morale and productivity (Management By Wandering Around, n.d.). All in all, this practice makes a director an active member of the life of ones staff, providing him or her with persistent contact with the team. In connection to the studied case, such choice of a management approach by the director serves as evidence that she is an open-minded person, willing to take part in daily life of her team and be able to assist it whenever there is a need. The case also serves as an example of great teambuilding skills the director has. Judging from the presented case, one may assume the results of the ab ove-mentioned approach were extremely productive as it was supported by the evidence. The director observed positive effect of her methods of teambuilding: employees seemed to become closer together, all sources of confrontations were excluded, and the staff worked according to the new principles of work. 4. Dr. Shaheen used various methods for motivating her employees. Her usual accent was on the unproductiveness of selfish behavior while being a part of a team. The behavior of the director in this sense goes along with McClellands theory of learned needs. According to this approach, a person is led by three motivation factors in ones life: achievement, affiliation, and power (McClellands Human Motivation Theory, n.d.). Dr. Shaheen first referred to achievement, stating that the team is to successfully achieve its tasks and be productive. Then, she shifted to affiliation, applying to the fact that hand-in-hand work provides a great experience of cooperation. Power was mentioned the last, insisting that a united team can achieve greater goals than a usual group of people. Thus, the director used a comprehensive method of motivating her team. Another positive fact about her approach is that she did not try to motivate the team with money. Motivation by material things has a short-term perspective, but more important goals and challenges need a ground that is more stable than finance. More than that, the question of difference in wages may lead to confrontation of one member of a team with another. If I happened to be a consultant observing Dr. Shaheens performance, I would advise her to conduct sociometric studies from time to time. I believe that this procedure would add more objective information concerning the relations inside the team because sociometric measurement methods give insights about an individuals social competence and standing within an examined group (Busse, 2009). Such analysis would make it possible to ensure minor corrections in the attitudes of team members towards each other. Buy custom She Loves a Challenge essay

Art History: Traditional and Contemporary Essay artist, art, painting

Today, society call many â€Å"works† produced by individuals and call themselves artist, but is it really art? If you were to try to determine a definition for the word: art, you would find it to be an elusive word. I recently observed a landscaper cut and shop a pine tree which had overgrown in size. Although, some would say the pin... ...know it will go eventually the way of the west. Art is important to learn and to appreciate while we have the means to do so. Incorporating all of the elements which make for traditional or modernistic art is in the hands of this generations and like the mentors of yesterday, today we need to look around us for the next Rembrandt or Picasso. Tomkins, Calvin. Time Life Library of Art: The World of Marcel Duchamp. New York: Time Incorporated, 1966. Print Coughlan, Robert. Time Life Library of Art: The World of Michelangelo. New York: Time Incorporated, 1966. Print Getlein, Mark. Living with Art. 10th ed. New York: McGraw Hill, 2011. Print Lynton, Norbert. The Story of Modern Art. Ithaca, New York: Cornell University Press, 2008. Print Eimerl, Sarel. Time Life Library of Art: The World of Giotto. New York: Time Incorporated, 1966. Print

Expansion & growth is the topic to write about Essay

Expansion & growth is the topic to write about - Essay Example Later, in the 16th century, California became under the control of Spanish and British colonizers. Gradually, the settlers began to control the indigenous population. The Bear Flag Revolt in the year 1846 in California is symbolic of the rebellious attitude of the settlers and the formation of California Republic. The California Gold Rush (say, between1848 and1855) is another major period in the history of California. During this period, the influx of immigrants in search of gold changed the distribution of population in California. Later, the Compromise of 1850 led to the formation of California as a free state within the United States of America. Earlier than European colonization, California was sparsely populated because the Native Americans used to settle in different areas of California. The European settlement resulted influx of immigrants and rapid urbanization. To be specific, the California Gold Rush or the influx of gold-seekers resulted in the rapid urbanization of California. The small settlements in California rapidly transformed into towns and cities. Now, California enjoys the largest gross state product (GSP) among the states within the United States of America. Ignacio Gonzalez stated that â€Å"In February 2001, California’s unemployment rate dropped to 4.5 percent, the lowest level since the late 1960s† (351). The growth in GSP is most important because it represents the expansion and growth of California. In the present condition, the Californian economy depends upon international trade and commerce. Transportation facilities in California consist of the network of roads (freeways, expressways and highways), airways (commercial and general aviation), seaports (for example, Port of Los Angeles) and rail lines (intercity rail lines, light rail systems etc). Summing, the expansion and growth of California from a small settlement area to a free state and its development is interconnected