Hr Interview - 705 Words

Arbo Miller Human Resources Representative McQuay International, INC. Arbo Miller is the human resources representative for McQuay International, Inc. located in Verona, Virginia. McQuay International is a manufacturing company that employees approximately 500 people. Ms. Miller’s responsibilities include benefits management, keeping track of employee attendance, trouble-shooting, hiring, and employee record keeping, assisting to implement employee incentives. Ms. Miller attending Eastern Mennonite University as a liberal arts major but did not obtain a degree. Before coming to work for McQuay she spent many years as an office manager. She has been an employee of McQuay for a little over three months. She works directly under†¦show more content†¦o What two or three accomplishments have given you the most satisfaction? 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Analysis of Divisional Performance of Asian Paints Ltd Free Essays

DEPARTMENT OF COMMERCE SCHOOL OF MANAGEMENT PONDICHERRY UNIVERSITY ASSIGNMENT ON ADVANCED COST ACCOUNTING ANALYSIS OF DIVISIONAL PERFORMANCE OF ASIAN PAINTS LTD SUBMITTED TO: -SUBMITTED BY: – DR. G. SHANMUGHASUNDARAM A. We will write a custom essay sample on Analysis of Divisional Performance of Asian Paints Ltd or any similar topic only for you Order Now PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit. The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incurred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment. The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian paints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years. So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the p erformance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= Paint YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARIANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorab le situation for the company. MARKET SHARE The percentage of an industry or market’s total sales that is earned by a particular company over a specified time period is known as market share. Market share is calculated by taking the company’s sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its competitors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products. WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of wor king capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year. Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATION A low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher). A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different investments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this y ear company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators. The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost variance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques. How to cite Analysis of Divisional Performance of Asian Paints Ltd, Essay examples

Ammonia Treatment in Textile Processing free essay sample

Ammonia Treatment in Textile Processing BY Mrzatnqazt Ammonia Treatment in Textile Processing Before Studding Ammonia Treatment we have to know about the Pretreatments in textile processing. Why we do Pre-Treatments? Pretreatment is the heart of processing of textile. Grey cloth after weaving is quite unattractive and contains numerous natural as well as added impurities which hinder the successful carrying out of subsequent step like dyeing, printing and finishing. What are Pre-Treatments? In Pretreatment, all these impurities are removed and fabric is brought to a stage here it is more absorbent and white and can be easily processed further. In other words Pretreatment process could be defined as procedures concerning about the removal of natural and added impurities in the fabric to an optimum level that can provide good whiteness and absorbency by utilizing minimum time, energy and chemicals as well as water. Major steps involved in textile pretreatment are: De-sizing, Scouring, Bleaching and Mercerization or Ammonia Treatment In every step, different chemicals are involved which are: Ð’Â » Wetting Scoring Agents, Ð’Â » Sequestering Agents, Ð’Â » Mercerizing Agents or Liquid Ammonia, nd Ð’Â » Hydrogen Peroxide Stabilizers Pretreatment is important!!! 70% of problems during dyeing and finishing are caused by pretreatment. Now What is Mercerization? Mercerization is a method for processing cellulose fibers by alkalis. This processing makes the inside of the fibers swell to exploit new fiber properties beyond their original feel or physical properties. Sodium hydroxide (NaOH) and ammonia (NH3) are used as the alkaline chemicals for mercerization. Ammonia Mercerizing of cellulose fibers History: The use of ammonia in mercerization has been known since the 1930s and was eveloped commercially for fabric processing around 1970 in what was originally known as the Tedesco process, which was subsequently acquired by the Sanforized company and made well-known as the Sanfor-Set process. The fashion appeal of so-called flat-finish denim resulting from Japanese ammonia-finished denim that many companies substituted caustic-mercerized fabrics, often presenting them as ammonia finished. Working: By combining ammonia mercerization and Sanforizing in a single step shrinkage control is greatly improved in denim. In contrast to caustic mercerization, the fabric is ofter, semi-permanent press properties result and in the case of twill fabrics, there is less seam-puckering in garments, less leg- twist and edge-fraying. Unlike caustic mercerization, the fabric is not degraded, avoiding a harsh hand even after multiple washings. The resistances to abrasion tear and tensile is significantly improved. The original process consisted of passing the fabric though a bath of liquid ammonia with 100% pickup for approximately 10 seconds. The ammonia was removed with dry heat applied by passing over blanketed, steam heated dry cans which removed about 90% f the ammonia which was then recovered by a recovery plant consisting of large, pressurized towers and made available for recycling. The rest of the ammonia, which chemically bonded to the cellulose, was removed by light steaming. Effects Defects: The difference in effect as opposed to caustic mercerization is because with ammonia, there is less fiber-swelling, therefore the fibers are more pliable, which Additionally, unlike standard wet-finishing of denim, the ammonia penetrates completely into yarns and fibers, resulting in complete wetting, which is necessary for lasticizing the cotton for consistent shrinkage and elongation. In garments that are fabricated from ammonia treated-fabrics, the garment life is longer after long periods of wear and repeated washings, improving sustainability. Penetration: The much smaller molecular size of ammonia allows it to penetrate completely into every fiber of the fabric, unlike caustic which causes such rapid fiber- swelling that the caustic is blocked at the surface of yarns, preventing further penetration. The surface tension of ammonia at 26 dynes/cm is a third that of caustic (NaOH). The ower surface tension overcomes the enormous resistance of air trapped in the fabric which is a characteristic of heavy cotton fabrics. Additionally, at normal mercerization concentrations of caustic (23%/30 Baume), sodium hydroxide forms a hepta-hydrate with water (NaOH7H20), which results in a slow-moving, bulky group. Permanent- press effects: The permanent-press effects are achieved without the use of cross-linking resins, however, the commonly-used resins are soluble in ammonia and a combination resin finish and mercerizing, plus Sanforizing can be achieved if a soluble catalyst is mployed. Additionally, ammonia acts as a formaldehyde-scavenger and resin- treated fabrics that are ammonia treated will produce no free-formaldehyde. Shrinkage: As a rule, fabric shrinkage depends on the time of exposure to the ammonia, with 80% of the shrinkage occurring in the initial 6 seconds. Very close control of final shrinkage is achieved by fabric tension in the ammonia application in combination with compressive shrinkage. By 1974, the primary application of ammonia mercerization was for treatment of heavy-weight cotton fabrics such as denim and orduroy, which are difficult to properly mercerize with traditional caustic treatments. The ammonia process was intended as a replacement for conventional mercerizing for both fabrics and in mercerizing sewing threads (Petrograd process). Ammonia Recovery: The original ammonia recovery methods required a large capital investment which limited acceptance in the textile industry, however, a more recent design has adopted patented seals that totally isolates the dry and steam process sections in order to avoid ammonia from coming into contact with water and air subsequently liminating the need for an expensive distillation and recovery operation. Furthermore the seals also isolate the machine from the outside environment so that there are absolutely no ammonia odors in the room where the equipment is operating. This unit also does not employ a felt calendar, which can also transfer allowing denim to be processed on the same machine without contamination of non- denim fabrics as well as reducing the problem of back staining with denim that occurs in caustic mercerization, since no water is required for washing.. All the imited residues of non-recyclable ammonia are completely neutralized and can be safely sent to the water treatment plant, so together with the significant reduction in water usage, this newer ammonia process can actually be considered environmentally friendlier than conventional caustic mercerization. Dry-crease recovery: Ammonia- mercerization provides a higher dry-crease recovery and higher shrinkage consistency than caustic mercerization, especially with the dry-steam method of recovery. However, caustic mercerization still has an advantage with regard to luster nd improved depth of color in dyeing, although the uniformity of dyeing after mercerization is significantly improved with ammonia. Ammonia treatment results in a more rounded cotton fiber, which scatters light more, in turn resulting in a luster that is less bright. An additional advantage of ammonia mercerization is the absence of alkaline oxy-cellulose that results with caustic treatments, which is evidenced by strength-losses and dyeing variation. The lower pH of ammonia allows safe treatment of more sensitive fibers like linen (flax) or silk. With caustic treatments of fabrics like enim, the elimination of washing required in caustic mercerization avoids the problems with removing caustic. Mercerizes are not normally equipped with drum washers for removal of caustic from heavy cotton fabrics and contamination remains on the fabric at the time of drying which results in damage to cotton. The use of acetic acid to neutralize creates a problem with the formation of sodium acetate, which produces a very harsh feel. The ammonia process on denims also produces a much flatter, richer appearance and improves the performance on stretch denim improving fit. Tension control: Tension control is important in both ammonia and caustic mercerization for improved fabric tenacity and elongation. Moisture regain is improved in both if tension is applied prior to fiber swelling.

The Image In The Mirror Essays - Psychiatric Diagnosis,

The Image In The Mirror Thesis Statement: Anorexia Nervosa, a disturbing disease of denial, consisting of self -imposed starvation and the intense fear of gaining weight, is becoming an epidemic among many teenage girls due to the environment, biochemistry, and personality of the individual. I. The immediate environment, friends and family, directly influence the development of anorexia. A. Anorexics tend to come from families placing strong emphasis on food and the family may have used food for purposes other than nourishment such as a sign of love for the providers or used when family members face unpleasant situations. B. There is a greater risk of a person developing anorexia when a member of their family has had the disorder or when a parent is either very thin or obese. C. Overly critical brothers and fathers of the girls weight and attractiveness have a forceful impact on the development of anorexia. D. Special dietary needs of a family member, emphasis on nutrition, and power struggles over eating assist in the self-imposed starvation. E. Nutritional labeling on the foods and mothers stocking their refrigerators with low fat and no-fat foods may actually lead to eating problems. 1. The mothers eating habits greatly influence the daughters and it is recommended that the daughters favorite foods are in the house. 2. The mother should invite her daughter to the grocery store to choose some of her favorite fruits, vegetables, meats, and cereals. 3. Making this a routine can help provide a positive aspect on the importance of nutrition. F. It is important for family members to promote self-esteem in intellectual, athletic, and social endeavors. 1. The parents should examine their own attitudes toward weight to discover how they could be affecting the children. 2. Discussing the dangers of dieting, the value of moderate exercise, and the importance of eating a variety of foods can help minimize the chances of developing anorexia. II. Biochemistry also contributes to the development of anorexia. B. In the neuroendocrine system, a combination of the central nervous and the hormonal systems, there are seriously disturbed mechanisms in people with eating disorders. 1. The neuroendocrine system regulates sexual function, physical growth and development, appetite and digestion, kidney functions and emotions. 2. The common symptoms of anorexia directly relate to the disturbed mechanisms in the neuroendocrine system. 3. Common symptoms such as serious depression, bingeing and consuming large amounts of food and showing no noticeable weight gain, and loss of menstrual periods are directly associated with the disturbed neuroendocrine system that normally regulates these functions. B. There have been several chemicals found that can be directly related to symptoms of anorexia. 1. The neurotransmitters serotonin and norepinephrine, key chemical messengers in the central nervous system, are significantly decreased in ill anorexic patients. 2. The decrease of the chemicals serotnin and norepinephrine cause severe depression, one symptom of anorexia. 3. Another brain chemical found to be abnormal in people with anorexia is the hormone vasopressin. 4. Vasopressin is what contributes to the obsessive-compulsive behavior of the patients. 5. There have also been higher than normal levels of cortisol found in anorexic patients, a brain hormone released in response to stress. 6. The high levels of cortisol are caused by a problem that occurs in or near the hypothalamus. 7. The hypothalamus is the part of the brain that regulates menstruation, eating, metabolism, body temperature and sleep. 8. It has not been established if anorexia causes the hypothalamus disturbance or if the hypothalamus directly influences the occurrence of anorexia. 9. By exploring the roles of chemicals played in the brain, the findings are making it possible to explain why and how this disease is occurring. III. Personality traits are a source of psychological symptoms of anorexia nervosa patients. A. Anorexics tend to have self-critical and obsessional personality traits. 1. They are known for their compliant behavior and attainment of good grades, and are often perfectionists. 2. There is often repugnance at sexual development. 3. Associated with the perfectionistic personality is an all-or-none kind of reasoning and the setting of unattainable goals. B. Family personality traits that encourage anorexia are enmeshment, rigidity, overprotectiveness and inability to resolve conflict within the family. 1. Thirty-six of 39 young female patients refer

Free Essays on Queen Elizabeth The 1st

Elizabeth, The Struggle for the Throne is a biography on Queen Elizabeth the 1st written by David Starkey. The book tells about the life and times of Queen Elizabeth. Elizabeth Tudor was born September 7, 1533 in Greenwich Palace. Her parents were Henry the 8th and Anne Boleyn. Elizabeth’s mother was executed on false accusations of incest and adultery. Anne was beheaded on May 19, 1536. Henry and Anne’s marriage was declared null and void and Elizabeth, just like her half-sister, Mary, was declared illegimate and deprived of her rightful place in the line of succession. Henry the 8th had six wives and three children. Henry wanted a son and his 3rd wife, Jane Seymour, gave him Edward but died during childbirth. Elizabeth was crowned Queen in November 17, 1558 at the age of twenty-five. Elizabeth was the third in line for the throne and had to wait on her brother, Edward to pass away in the summer of 1553, then her sister, Mary passed away in 1558. Queen Elizabeth never married or had children even though she had many suitors. During her reign as Queen, Elizabeth re-established the Protestant Church in England. She labeled herself Supreme Governor of the Church of England. Queen Elizabeth was a dedicated Protestant. She prayed daily and enjoyed the traditional style of worship in contrast to the sermon-based service becoming more popular. Elizabeth was not a religious extremist. The time during the Queen’s reign is often referred to as â€Å"The Golden Age†. She was greatly admired and considered one of the most loved monarchs. During her time England was and still is one of the most powerful and prosperous countries in the world. Elizabeth reigned as Queen of England until the day she died on March 24, 1603 in Richmond Palace. Elizabeth, The Struggle for the Throne is a very informative biography about Queen Elizabeth the 1st. It tells about her entire life from when she was a baby living in Greenwich P... Free Essays on Queen Elizabeth The 1st Free Essays on Queen Elizabeth The 1st Elizabeth, The Struggle for the Throne is a biography on Queen Elizabeth the 1st written by David Starkey. The book tells about the life and times of Queen Elizabeth. Elizabeth Tudor was born September 7, 1533 in Greenwich Palace. Her parents were Henry the 8th and Anne Boleyn. Elizabeth’s mother was executed on false accusations of incest and adultery. Anne was beheaded on May 19, 1536. Henry and Anne’s marriage was declared null and void and Elizabeth, just like her half-sister, Mary, was declared illegimate and deprived of her rightful place in the line of succession. Henry the 8th had six wives and three children. Henry wanted a son and his 3rd wife, Jane Seymour, gave him Edward but died during childbirth. Elizabeth was crowned Queen in November 17, 1558 at the age of twenty-five. Elizabeth was the third in line for the throne and had to wait on her brother, Edward to pass away in the summer of 1553, then her sister, Mary passed away in 1558. Queen Elizabeth never married or had children even though she had many suitors. During her reign as Queen, Elizabeth re-established the Protestant Church in England. She labeled herself Supreme Governor of the Church of England. Queen Elizabeth was a dedicated Protestant. She prayed daily and enjoyed the traditional style of worship in contrast to the sermon-based service becoming more popular. Elizabeth was not a religious extremist. The time during the Queen’s reign is often referred to as â€Å"The Golden Age†. She was greatly admired and considered one of the most loved monarchs. During her time England was and still is one of the most powerful and prosperous countries in the world. Elizabeth reigned as Queen of England until the day she died on March 24, 1603 in Richmond Palace. Elizabeth, The Struggle for the Throne is a very informative biography about Queen Elizabeth the 1st. It tells about her entire life from when she was a baby living in Greenwich P...

Decision Making using Critical Thinking Techniques Part 2 Essay

Decision Making using Critical Thinking Techniques Part 2 - Essay Example Department of Energy, 2001). The decision-making technique that will be used in this proposal will be the plus, minus and interesting technique (PMI). In using the PMI technique, it would be useful to make a three column table with the headings plus, minus and interesting (Mind Tools Ltd., n.d.). Under the plus column, one has to write all the positive aspects of the alternative. On the minus column, all the negative effects will be listed down. In the interesting column, the implications and possible outcomes, areas of uncertainty and areas which one thinks as either good or bad will be included. There are several alternatives that one can choose from with regards to increasing the presence of the company. To address the expectation of government on the company with regards to giving support to the social needs of the people of Kava, one alternative is to design a health program for the coffee farmers and their families. To illustrate the PMI technique, a PMI Table is presented below. Another alternative that one would like to propose and which will be evaluated using the PMI technique is to put up a store where there are plenty of foreigners residing or working because they are known to be coffee drinkers, such as the French and Americans. The PMI Table for this alternative is shown below. After using the PMI technique and applying it in all the alternatives open to the company, one can decide on the best decision to be made, which will result in the achievement of their goal of increasing their presence in Kava. In this case, one does not have to choose only one alternative; it could be a combination of alternatives whose benefits more than outweigh the negative effects of the options available. One can see that the steps utilized in making the PMI tables are very useful indeed in coming up with the strategies that the company can implement to increase their presence in Kava. Identifying the pros,

Good Life Essay Example | Topics and Well Written Essays - 500 words

Good Life - Essay Example Let your clothes be fresh, bathe yourself in water, cherish the little child that holds your hand, and make your wife happy in your embrace; for this too is the lot of man. (Lawall & Mack 32-33) Siduri, herself, being a woman and being the maker of wine, represents sensual pleasure. Is it not; the woman is man’s object of sexual pleasure and desire? And is it not; wine tastes too good to man’s appetite? Furthermore, Siduri’s words also imply that if immortality is to gods, having the best in life is to man. So, in life, man should seek the best and the most in life. Just like what most of us believe today: Life is short; so, live it to the fullest. For Enkidu; I loved him dearly; together we endured all kinds of hardships; on his account I have come, for the common lot of man has taken him†¦ Since he went, my life is nothing; that is why I have travelled here in search of Utnapishtim my father; for men say he has entered the assembly of the gods, and has found everlasting life: I have a desire to question him, concerning the living and the dead.’ (31) Understanding these words of Gilgamesh, good life means having the wisdom to fully understand life. However, this can only be achieved if man learns to love, just like what happened to Gilgamesh and Enkidu – Enkidu sought for life because he felt sorry to leave Gilgamesh forever, while Gilgamesh lost the pleasures of life with the death of Enkidu. As we understand what is truly good in life, we come to learn that good life is hard to achieve, because it is more of a responsibility than pleasure: "Reed-house, reed-house! Wall, O wall, hearken reed-house, wall reflect; O man of Shurrupak, son of Ubara-Tutu; tear down your house and build a boat, abandon possessions and look for life, despise worldly goods and save your soul alive† (35). Furthermore, leading a good life is filled with trials and challenges: â€Å"†¦ was it for this that I toiled with my hands, is it for