Chinua Achebes Things Fall Apart - The Clans Beliefs and Christian Beliefs :: Things Fall Apart essays

Things Fall apart - The Clan's Beliefs and Christian Beliefs There are many differences between the Clan's beliefs and Christian's beliefs. This is illustrated on pages 126-129, in the mention of `the one true god.' Both the tribe and the Missionaries have different perceptions on who this one true god is. The clan has trouble understanding the Christian beliefs as they have lived a tribal existence for so long. They have only ever been aware of their own culture, which makes it hard for them to adjust to the ways of the Christians. On arrival, the missionaries barely understand the tribe. They have very little knowledge of the cultural beliefs or rituals that the tribe revere. It seems inappropriate that they are willing to declare that the villagers' beliefs are false. "He told them that they worshipped false gods, gods of wood and stone." They don't even acknowledge that this too is a successful community, which works well under its method of religious law. They take it upon themselves to change the religion or `make it civilised', not respecting the fact that maybe the villagers were already content with what they had. The missionaries believe in one supreme god. This god is the 'creator of all the world and all the men and women who inhabit the Earth'. They believe that all men go for judgement before him when they die, and that all men who worship `false gods of wood and stone' would be thrown into a fire `that burned like palm oil.' If the lord saves their soul from sin they will have eternal life in heaven with god, who is also eternal. They bury the body of the deceased in the ground, but believe their soul goes up to heaven if they have accepted the lord in their heart. The missionaries believe that Christianity is the only right religion, why else would they be so intent on conversion and spreading the word of Jesus Christ? This creates conflict with the tribe, as the Clan are content with their way of life and do not wish to change. The Clan has a different perception when it comes to the gods.

How successful was Henry VIII’s foreign policy? Essay

Henry VIII was a young king with many aims for England. His foreign policies mainly focused peace and security as expected by most kings however he choose to achieve this through war. Wolsey however wanted it through many peace agreements. Henry VII’s foreign policy can therefore be split in to aims he tried to achieve. These were: to please the pope, to increase security, to maintain the ‘balance of power’ to increase his prestige and finally for the image of a glorious kingship or his own reputation. Henry had to try and please the pope as the pope was god’s voice on earth and people were very religious including Henry in his youth. If the pope was an ally of Henry’s he could gain more prestige and increase security. In 1521 Henry proved his loyalty to the Catholic Church by writing his book called defiance of 7 sacraments. This he wrote this after Martin Luther started Protestantism. This gave Henry the title of ‘Fidei defensor’ (defender of the faith) which the monarch still has today. Although pope Paul III did try to take this title away in 1530 after Henry being excommunicated from the church, however in 1544 the English parliament declared through an act it to be reinstated. In 1512 Henry was invited in to the Holy league which was a group headed by Pope Julius II. The group was England, the Holy Roman Empire, Spain and the pope all against France. However in 1525 the king wanted his marriage to Catherine annulled. This was a problem as he had to get permission to marry her as she was her brother’s widow. No pope should ever overturn any decision of another since they are god’s voice on earth so what they say god says and if 1 pope says another is wrong that means god was wrong. Henry could therefore not marry Anne Boleyn while he was a member of the Catholic Church. So he left it and England became protestant. He was also then excommunicated which is being kicked out of the church but he already left. Another bad foreign policy was the Avignon project which was Wolsey saying he would step in as pope why the actual pope was in captivity by the holy roman emperor. This was bad as people saw this as Wolsey only wanting to be the pope. In summary it was a short term success hence Henry being given the title by the pope and him being invited into the holy league. On the other hand it was a massive failure in the long term as he quits the religion and then is excommunicating leaving England a country with no allies and no democratic significance. Due to Henry being a young king he would also be seen as a weak one. This would then put security as a big aim of his. The treaty of London in 1518 increased security massively as it called a cease fire across Europe. However was also seen as a failure since it collapsed with the uprising of Charles V in 1519. The field of the cloth of gold also increased security as it cemented the friendship between France and England using competitive sports. This replaced violent confrontation with peaceful competition. On the other hand the treaty of Cambrai in 1529 was made by French, pope and Charles to exclude Henry from forefront affairs making him very isolated. In conclusion it was a short term success as the treaty of London did stop any wars for a short time however it collapsed but it was due to Henry so could still be a success because he could not stop Charles becoming powerful so could not stop the collapse. Also Henry was never invaded so in the long term it was still a success. Henry had to maintain a balance of power because if one country was to get too much power it would risk his security. The holy league and treaty of London are examples of were nations have got together to maintain a balance of power. Although Charles did stop the treaty and upsetting the balance more by becoming a super power in Europe. The league of cognac in 1526 was though set up by pope, France, Venice, Florence and England against Charles to maintain a balance. An argument against the success would be that he went to war with France upsetting the balance furthermore. To sum up it was a success until Charles V arrived then he upset the balance of power to much. Prestige was important in Europe as England has never been seen as a major country compared to Spain or France any king especially Henry wants to be better then both countries. The field of the cloth of gold helps this showing a strong relationship with a strong ally. The battle of Flodden in 1513 is also a good example because James IV dies along with many of his nobles weakening Scotland. However it could be seen as a mockery towards Henry as Catherine is the person who led the fighting why he is fighting in France. Also the treaty of Noyon showed a friendship between France and Spain forming which meant no need for Henry to be the middle man weakening his prestige. In summary this was a failure as it was not Henry at Flodden although it did increase the countries prestige it lessened Henry’s personal prestige. Finally Glorious kingship was Henry wanting to be remembered throughout history as a great king. He also wanted to increase his own reputation in Europe. The war in France increased the image as a glorious king according to Henry as he seed the best way to gain it by going to war and winning which is what he did at the battle of spurs in 1513 where he gained Tournai and Therouanne in northern France. Henry did not want to use treaties to gain the image as Wolsey suggested he should do. Treaty of more in august 1525 was therefore seen as a failure because Henry had to give back the land he had in France which he just spent time, money and men capturing for his annual pension to be resumed. In conclusion this was a short time success as the wars did give him a great image but the treaties to follow did not. On the other hand Henry is still remembered today but not as a glorious king but as a fat king with many wives. Overall henry’s foreign policy was very successful but only in the short time. The treaty of London possible the best thing he did. However once Charles came to the scene everything went bad and his foreign policy did not work. Finally leaving the church left him very isolated and without support since all the big powers in Europe were catholic and he was not.

Diet plays an important role in dental health

Tissues of the oral cavity which include the teeth as well as the soft tissue known as the gums or the gingival have nutritional requirements in much the same way as the rest of the body. We often neglect this aspect, and our ignorance of certain very basic issues, may lead onto severe oral problems such as caries (Kumar & Clarke, 2002), which is a very painful condition, which may eventually require tooth extraction. In addition, there may be other gingival problems which lead to halitosis, making the patient a social outcast, and bleeding, which can result in anemia.Teeth may be affected by nutritional deficiencies, nutritional excesses, and also the absence of oral hygiene following any eating process (Gussy, 2006) . Scurvy is an important example of the first condition, while in heavily industrialized states the dental region is badly affected by repeated high calorie food, which is injurious to teeth, as well as the ill effects of diabetes. The diet affects not only the developm ent of caries, but is a significant contributor to development of periodontal disease (gum disease). Undernutrition and Oral HealthThe lack of specific nutrients in the diet (vitamin C, niacin, etc. ) produces characteristic oral manifestations, which are often diagnostic signs for their deficiency. A typical example is the presence of glossitis in typical B-vitamin deficiency, ( tongue is red and swollen which â€Å"burns†), with other features in that the taste of food has changed, with development of ulcers at the lip commisures and labial margins (angular cheilosis) (Kumar and Clarke, 2002, Gussy, 2006). A second typical example is that of vitamin C deficiency.Here petechiae (small, hemorrhaging red spots) are seen in the oral cavity, apart from easy bruisability in other areas of the party due to poor collagen. In addition, the gums bleed upon brushing or by examination by dental instrument (Bruno, 2006). Nutritional deficiencies as a cause for dental problems is not the only problem, that affects teeth. Oral lesions are common in women and children with HIV/AIDS and may decrease the overall quality of life in these patients because of pain, dry mouth, and difficulty in eating.With advent of new diseases like HIV (Gennaro, 2008), but post cancer radiation affects dental hygiene adversely also, by reducing the saliva production which is a reason for caries also (Scrimger, 2006) Nutritional excesses Sugar-containing foods and beverages promote dental caries which is even worse when fluoride is provided in reduced quantity (like non usage of fluoridated toothpaste). On the other hand these foods also promotes dental erosion by not allowing restoration of dental ph.The reason for this problem can be clearly defined by understanding what a dental plaque is. This is a sticky substance containing bacteria, present on the surface of teeth. Its presence can be minimised by regular brushing with fluoride containing toothpaste Gussy, 2006) Plaque bacteria pro duce acids by fermentation of sugars ( from the diet which we have consumed, hence the role of excess sugars), decreasing the pH at the tooth surface. The production of these acids dissolve minerals in the enamel (calcium and phosphorus) by a process called demineralization (Gussy, 2006).But these acids produced by bacteria in the mouth nearly completely neutralised by saliva, which allows the ph in this region to become more than the critical pH. This increase in pH causes a return of the dissolved calcium and phosphate back to the tooth enamel (remineralisation). Therefore foods or drinks containing carbohydrate give hardly any time for the process of remineralisation to occur (Gussy, 2006). However, even if 2-3 hours of time is available between carbohydrate meals, the reparative capacity of the teeth allows self repair.Some foods protect against caries. Milk and dairy products, especially cheese raises the pH values in the mouth. They are both rich in calcium and phosphate and p romote remineralisation. They are also rich in protein which buffers the acid produced. Their consumption allows an increase saliva production which increases the pH level in the mouth, and encourages remineralisation (American Dental Association). Fibre rich foods also increase the flow of saliva as does sugar-free chewing gum, helping to clean the surface of the tooth (American Dental Association).Fluoride is a known protectant against tooth decay. Fluoride makes the enamel surface of the tooth more resistant to acid; it also allows a reduction in the production of acids by bacteria in the mouth, which thereby hastens the remineralisation process (Gussy, 2006, Boggess, 2008). In summary, dental hygiene is affected by both nutritional excess, nutritional deficiencies as well as general ignorance. Most of these problems are easily preventable by proper knowledge.

Backsourcing Pain

When an individual from the United States nowadays calls the customer support center of a business organization, chances are the customer support representative is one who resides another country. Globalization has opened opportunities for businesses to outsource their IT and customer relations department to other countries, usually in Asia. Although offshore outsourcing is a relatively recent trend, companies outsourcing their IT needs to other countries in the United States have been going on for a very long time. Such was the case of JP Morgan Chase.This paper would provide a brief summary on the outsourcing venture with IBM in 2002 as well as the reasons for the premature termination of the venture between the two companies and whether the company’s decision was in full diligence in terms of the agreement between the two companies. It would also discuss the pros and cons of bringing back IT functions of JP Morgan Chase which were outsourced to IBM. Definition of Backsourci ng In order to full comprehend the decision of JP Morgan to backsource their IT functions, the definition and process of backsourcing should be first discussed.Companies have begun to look into outsourcing their Customer Relations and IT functions to other companies in order to acquire high quality services while cutting back expenses that the company would have to deal with if these were done in-house. However, once these operations are outsourced, it becomes more difficult to monitor the quality of service being provided. Because of this, many companies have decided to bring back these operations in-house through a process they have called â€Å"backsourcing† (Overby, 2005b; Tadelis, 2007).While this process may be the ideal choice for many companies who are unsatisfied with the services provided by the outsourcing company, many companies would rather choose to work thing out with the outsourcing companies as opposed to backsourcing the operations that have been originally outsourced because of the expenses that concur along with backsourcing so much so that out of the 70% of executives that have stated their disappointment in the quality of service being provided by outsourcing companies, only 25% of them have decided to backsource the operations that have been originally outsourced to other companies.These expenses include the reestablishment of all of its own systems, employees and operating procedures in order to realign these with the corporate structure and strategies of the company (Overby, 2005a). Backsourcing Endeavor of JP Morgan Chase Stephanie Overby’s (2005a) article â€Å"Outsourcing – and Backsourcing – at JP Morgan Chase† provides a look into the events surrounding the decision of the senior executives of JP Morgan Chase to outsource and ultimately backsource their IT functions to IBM.Since 2001, news started to circulate among the employees of JP Morgan Chase that the company was looking into outsourcing mo st of its IT functions to IBM. The venture was announced through a press release on December 20, 2002. The venture was to last seven years and had cost JP Morgan Chase $5 billion. In the contract between the two companies, IBM was to handle the data centers, helpdesks, distributed computing and data and voice networks of JP Morgan Chase. Thomas B.Ketchum stated in the press release that the venture would create an environment that will promote efficient growth of the company, acceleration of the innovation of the technology used of JP Morgan Chase, increase the service quality provided to the shareholders and customers of JP Morgan Chase and provide career opportunities for the employees of the IT department of JP Morgan Chase while reducing the expenses that the company would otherwise have to face (Overby, 2005a). Unfortunately, this was not the case.Many employees of JP Morgan Chase have stated that once the venture was underway, they had to first be re-interviewed by the executi ves of IBM for the same position that they were employed in prior to the outsourcing of the IT functions to IBM by JP Morgan Chase. Many of the employees have been laid off as a result. Those who were retained experienced salary cuts of as much as 20% (Overby, 2005a). On September 15, 2004, JP Morgan Chase had announced through a press release that they were prematurely ending their outsourcing venture with IBM.Austin Adams, CIO of JP Morgan Chase, stated in the press release that the decision was reached after the senior executives of the company believed that managing their own IT functions was the best options for the company in order to attain its long term goals since it would provide competitive advantages and more efficiency in the level of service being provided. Another reason for the decision was the completion of the merger between JP Morgan Chase and Bank One which was finalized on July 1, 2004.Because Bank One had previous experiences in backsourcing their own IT functi ons, the merger between Bank One and JP Morgan Chase would ensure a smoother backsourcing transition (Overby, 2005a). Diligence of JP Morgan Chase’s Backsourcing Just like all backsourcing projects of different companies, many analysts have viewed that the outsourcing and subsequent backsourcing of the company’s IT functions were both costly and challenging despite its senior executive being noted to state that the transitions were smooth.This was supported by the lack of diligence the senior executives placed on the morale and security of its employees as well as its selection of the outsourcing company (Overby, 2005a). In the past three years, IBM has made a mark in being an outsourcing company so much so that the company’s outsourcing activities, handled by IBM Global Services, was accountable in increasing IBM’s revenues from $36. 3 billion to $46. 2 billion between 2002 and 2004.During the time that JP Morgan Chase entered in an outsourcing venture w ith IBM, IBM has already been handling the outsourcing services of many multibillion dollar companies which included American Express, Deutsche Bank and Michelin. This impressive clientele would initially make any company looking into outsourcing their IT functions make IBM a viable choice (Overby, 2005a). However, the senior executives of JP Morgan Chase have failed to look more closely into the quality of service and performance provided by IBM to its outsourcing clients by doing more background research.Many financial experts including Schonenbach and Dane Anderson, program director of Meta Group, have actually noted that while IBM may continuously be catering to multibillion dollar companies, the most recent deals closed by the company have been significantly smaller and only lasting for a short period of time. This sudden shift on the contracts and deals closed by IBM resulted in the fact that multi-billion dollar deals are initially not lucrative on the part of the outsourcing companies.Hence, they would try to compensate for their losses by charging their clients for services which they would consider to be not included in the original contract signs. Oftentimes, the corporate clients would resist in paying for these added services and improvements in spite of them agreeing that these are necessary, severely hampering the IT functions needed by the corporate client (Overby, 2005a).Another shortcoming committed by JP Morgan Chase when deciding the outsourcing company they selected was to take into consideration of the experience of Bank One with IBM when they outsourced their IT functions that caused them to pull out their IT functions and return the operations in-house a few years prior to the completion of the merger between the two banks. In their experience, Bank One viewed that outsourcing their IT functions to IBM caused a stagnation of their entire IT staff.Once the venture between Bank One and IBM, the venture failed to meet the bank’s goa l to provide a competitive advantage as far as technology was concerned because the technology used was not updated during the venture and new projects were not looked into. Bank One also noticed that there were a number of things that were some things that were not accomplished as a result of the vagueness of the contract between the two companies. This provided a loophole for IBM to charge for services that were not previously done by the bank when the IT functions were still in-house.As a result, these additional services were not completed unless Bank One would pay more. One example of this was the need to add or remove user of a particular account, this would mean that the IT department would need to update all 1,500 servers being used by for the needs of the company manually. Although a Tivoli module was introduced that could allow the updating of the banks databases and servers faster and more efficiently, this was never implemented by IBM since Bank One refused to pay for th e additional costs that IBM was charging them for this module (Overby, 2005a).As a result of the failure of the executives of JP Morgan Chase to look more closely into these factors, the company not only experienced the same challenges that Bank One faced when it outsourced its IT functions to IBM, but also experienced a decrease in the morale of their employees as well as their level of trust towards the company. Employees no longer believe in anything that the senior executives would say or do (Overby, 2005a).Moreover, the executives failed to take into consideration the work and effort that would be needed in the backsourcing process. Jeff Kaplan, senior consultant with the Cutter Consortium’s Sourcing and Vendor Relationship Advisory Services and the managing director of ThinkStrategies, stated that there were seven steps that every company who is considering to backsource IT functions that have been outsourced to another company must take in order to ensure a smooth tran sition in bringing back the IT functions in-house.Among these steps, Kaplan mentioned that the company must first establish a schedule and plan for the backsourcing process which should include provisions in order to ensure that the outsourcing company would be able to support the client until such time that it is able to reassume complete control of its operations. The company must also be able to determine the staff rearrangement and responsibilities at the soonest possible time in order to minimize the decrease in the productivity and morale of the employees (Overby, 2005b).Unfortunately, this was not the case as clearly seen in the problems that JP Morgan Chase had to face during the backsourcing process. During the period when IBM handled the outsourced IT functions of JP Morgan Chase, employees were unable to get their jobs done because they did not feel that they were secure in their respective positions regardless on whether they were permanent employees of JP Morgan Chase o r contractual.Because they were unsure on whether they would be relocated to IBM, retained in JP Morgan Chase or laid off altogether, employees began to become hesitant in committing to new projects, resulting to JP Morgan Chase’s revenue to decline. More and more of the ongoing projects of JP Morgan had begun to also slow down in terms of its development and completion, causing an increase in the pent-up demands for IT services (Overby, 2005a). Things did not improve during when the backsourcing process was underway.JP Morgan Chase now had to reverse all the reorganization done in order to support its IT function. This caused disruptions in the normal operations of the company because both managers and staff members to re-establish the systems and operating procedures back into the company. On top of this, JP Morgan Chase had just completed a merger with Bank One. This resulted to a re-shuffling of the employees of the two companies based on the different staffing levels, cu rrent skills, budget and working assignments.In the end, more employees were laid off and more projects piled up (Overby, 2005b). Key Lessons from JP Morgan Chase’s Outsourcing Venture The decision to backsource or to switch vendors is becoming increasingly common as firms vie for ways to continue to IT costs and improve IT service levels (Whitten & Leidner, 2006). The outsourcing venture and subsequent backsourcing of the IT functions of JP Morgan Chase provides companies who are looking into outsourcing their own IT functions to other companies whether within the United States or overseas.While it is true that in the long run, outsourcing IT functions are able to minimize the expenses that a company would otherwise incur should the IT function remain in-house, companies should understand that these does not happen immediately. As such, executives of the company should first perform an operations audit and needs assessment in order to evaluate and weigh whether outsourcing t heir IT functions is indeed the most viable venture that the company should invest in. Indeed, deciding hastily on an outsourcing venture expected on instant improvements would lead to higher unit costs in the long run (Hummerston, 2007).Another lesson that could be gathered from the case of JP Morgan Chase is the amount of diligence that executives should put into with regard to the contract between the client and the outsourcing company in order to ensure that not only both parties would benefit from the venture, but would ensure that the client would be able to terminate the contract and regain control of the venture in the event that after careful evaluation, the outsourcing venture is not meeting up with the expectations of the client.While it can be assumed that JP Morgan Chase had ensured that there were such provisions allocated in the contract that they have signed with IBM regarding their outsourcing venture, the experiences and challenges JP Morgan Chase had to overcome d uring the short period of time that IBM handled its IT responsibilities.Aside from experiencing similar instances that had occurred with Bank One, many employees of JP Morgan Chase have stated that the situation between JP Morgan Chase and IBM was so dire that even the most trivial everyday activities were not accomplished because of contract obligations, which included the restocking of office supplies that are needed such as batteries for pagers, and reams of bond paper (Overby, 2005a; Overby 2005b).Ironically, the best time to think about backsourcing a company’s IT function is during the period when the company is just considering in outsourcing its IT functions. The reason for this is for the company to ensure that the expenses and the time to be allotted in both the outsourcing and backsourcing would not have an adverse effect not just on the morale and level of trust the employees of the company have, but also the overall productivity and financial standing of the comp any (Overby, 2005b).

Realism and the Lord of the Ring 3 Movie Essay Example | Topics and Well Written Essays - 1250 words

Realism and the Lord of the Ring 3 Movie - Essay Example Yet again, the absence of a regulating body makes the agents relate with one another on their own without being directed by a higher authority according to Crawford (45). It is also noted that since the players in the realism pitch do so in an environment that is unstable as they scramble for the same resources. As a result, sometimes the players engage in war in which case they have themselves to depend on. Before nationalism came into being as a political doctrine, realism in the political scene involved such jurisdictions as ruling dynasties and kingdoms (Mearsheimer 87). Generally, the realist ideology demands that the relevant agent ensures its own interests and survival before it can extend a glance to others’ needs. Connection between Realism and The Lord of the Rings: The Return of the King (2003) The epic fantasy film The Lord of the Rings: The Return of the King which is based on the preceding volumes of the The Lord of the Rings trilogy. In brief, Sauron has been se eking to launch his conquest of Middle-earth. On the other hand, Theoden King of Rohan and Wizard Gandalf join forces to defend Minas Tirith (the capital of Gondor) from the impending danger. In the end, Aragorn claims Gondor’s throne and seeks the help of an army of ghosts to battle against Sauron. Even with the massive and remarkable force behind them, they realize that their lot is bound to be defeat. Sam, Frodo and the Hobbits have to shoulder the Ring’s burden and deal with Gollum’s treachery. A long journey sees them arrive in Mordor, a land that is quite full of danger. They desire to destroy the One Ring where it was created – using Mount Doom’s volcanic fires. The Lord of the Ring: The Return of the... Realism has continued to gain ground especially following the events of the Second World War. Realism, according to political scientists may be defined as the belief that reality essentially exists without respect to observers. Politically, realism is seen at play in international relations whenever national or territorial interests and security are given higher priority over social reconstructions, ideology and moral concerns. Ideally, the growing interest in realism comes about with the view that competitive self interest is the main driver of world politics. The application of realism or realist notions and perspectives is prevalent across the world. The main characteristics of realism include the desire for agents to secure themselves against threats and to protect their interests first before considering those of other players or agents. In the movie The Lord of the Rings: The Return of the King, realism is beyond doubt in existence. The various battles that are fought in the movie are aimed at protecting the interests of particular jurisdictions or individuals. Yet again the security of the jurisdictions is considered whenever threats seem to emerge from external forces. The absence of a governing body makes the playing field open to conflict as the fight for resources becomes evident. In spite of the above facts, it cannot be ignored that some players overcome the temptations associated with seeking power in a move that downplays the ideals of realism. The Lord of the Ring: The Return of the King is an epic-fantasy movie that starts off with the evil Sauron launching the final phases of his take-over of Middle-earth while Gandalf and Theoden assist in defending Minas Tirith.

Consumer bahaviour to develop a marketing plan Essay

Consumer bahaviour to develop a marketing plan - Essay Example In order to find the appropriate target market for The Alternative, this paper will be using the hybrid segmentation approach called demographic and psychographic profiles. In terms of demographic factors, it was found out that individuals in different often reveal different reasons why they look for healthier options. In the case of individuals within the 18-34 age brackets, being fit and healthy is consistent with their desire to look good. Within the 35-54 circle, the desire shifts as a way to deal with stress. The 55 above groups see it as medical-physical therapy. Looking at these age groups, The Alternative wants to focus on the 18-34 age brackets whose primary intention is to watch their weight and figure (). A part of a healthy lifestyle is an equally healthy diet unavailable in other fast food chains with their fat and calorie-laden offerings. Psychographic factors are also essential considerations. It should be noted that fast food chains often project bad images by providing unhealthy foods like burgers, meat pies, and carbonated drinks. However, consumers are often left with no choice especially if they have a fast-paced lifestyle. Fast-foods are often linked and preferred for their convenience and easy accessibility and perfect for people who love "fast service." The Alternative hopes to cater to this market segment. It is irrefutable that a lot of people, especially university students and young professionals often have less time to prepare their own food and would willingly grab a quick bite from fast food chains. However, these busy individuals also desire to be healthy in spite of their lifestyle. Thus, an alternative food chain would be perfect for them. The Alternative would cater to busy university students and young professionals aged 13-34 who desire to look good by eating healthier food options served in fas t food chains. Maslow's Hierarchy of Needs: Revealing the Motive Looking Maslow's hierarchy of needs, food is categorized at the lowest level of the pyramid together with other physiological needs like air, water, sleep, and clothing. Following these needs are safety needs, love and belongingness, and status or esteem needs. Although food is generally classified a physiological need, The Alternative will design a marketing mix which will not only project its product offering as a way to satisfy this lowest necessity but also the higher ones specifically love and belongingness as well as esteem needs. In the discussion above, it is already clarified that what The Alternative will be serving is the segment which primarily desires to "look good." Thus, the motive underlying the establishment of the fast-food chain goes beyond the mere satisfaction of the appetite and the physiological need to the fulfillment of love and belongingness and esteem needs. The Alternative will not be only offering healthy foods but healthy lifestyle which is needed to look good. Offering low calorie, healthy foods will help individuals to maintain their weight and figure, enhance the beauty of the skin, and fights harmful substances which causes physical imperfections. Having a good image and figure irrefutably translates to gaining love and belongingness, especially now that social acceptance is often based on how a person looks like. Having shapely legs, nice built and well-proportioned figure

Management accounting Essay Example | Topics and Well Written Essays - 2500 words

Management accounting - Essay Example 20-25, 2003). The type, number, or volume of the products does not directly drive these costs. Several costs even within a factory are questionable for the same reason. Moreover, substantial material vendors and customer also impel quite a few costs. â€Å"In fact there is no single correct (product) cost figure† (Walker, 22, 1999). Costs centers hold records of the financial transactions of the organizations, which they use to calculate their product costs. Several methods for this exist where different organizations may employ unique methods. The simplest of the aforementioned methods for product costing, employs only direct costs. Earlier, labor costs received greater importance. Companies carried out everything manually. The number of employees involved dictated the output volume. Then came the time when machines began to substitute labour in production. This progress posed a problem to the prevailing costing method because most of the machine costs are depreciation costs and are not comparable to direct labor costs (Fritzsch, pp. 83-89, 1997). Organizations and experts highlighted several more weaknesses of the traditional accounting system because it was not compatible with the development of the new business methods. To overcome the weaknesses of the simple product costing method, accounting experts introduced standard costing. Standard costing method uses Bill of Material (BOM) and the capacity demand of the product to calculate the product cost. To calculate direct costs, the accountant considers raw material costs and labor costs, as incurred per unit of production. Whereas, to calculate indirect costs, they use the product of multiplier factors (predetermined rates) and the direct costs (Broadbent et al., pp. 31-37, 2003). Although standard costing is an easy and appropriate way for actual cost follow-up, it may lead to inappropriate decisions when used erroneously in future planning. The basic issue with standard product costing is that it do es not provide sufficient information to facilitate the user to control the overheads and other indirect costs related to the product. For instance, accounting experts express the production overheads multiplier as an additional percentage of the product direct cost. Recursive calculations from past accounting figures drive this value and it usually allows a rising trend for overheads when managers use it as a standard for a new product (Shank & Fisher, 77, 1999). Having seen the drawbacks of simple and standard costing systems, experts in the field have been attempting to formulate generic costing methods since decades. For example, traditional costing methods include only the manufacturing costs in the total unit cost of each product. However, the new concepts in cost management require the accountants to cross the usual limits of product costing methods by applying all organizational costs in a more applicable and informative way and attaching them to cost objects such as a proce ss, product, customer etc (Broadbent et al., pp. 41-48, 2003). The design of such advance cost management system (ACMS) requires companies to integrate the new concepts practically in the business processes and operating systems (Schnoebelen, 52, 1993a).  Ã¢â‚¬ËœActivity-based costing’ is one of such advance cost management systems. Activity based costing technique is a way of assigning