Home solar applications Research Paper Example | Topics and Well Written Essays - 500 words

Home solar applications - Research Paper Example This could be as simple as ‘upgrading hot-water heating system or as complex as considering the application of green building design principles. Berry (88) reveals that these systems are known to use heat emitted from the sun for a number of household purposes including space, water and pool heating through radiant floors. Successful installation of an efficient solar domestic hot-water system translates to the drastic reduction of water heating, natural gas and electric bills. Tiwari (25) asserts that installation of solar power in homes guarantees financial paybacks in less than eight years. Solar power systems have been accurately designed to be used in almost any location even areas where there is little exposure to direct sunlight (Solar Technologies, 1). ` These systems operate on the principle of utilizing heat and light from the sun without influence mechanical devises. Passive solar systems are built on the principles of maximum energy efficiency. Glazed windows, heat absorbing thermal mass, south-facing windows, and overhangs are examples of passive solar design (Berry, 110). Additionally, these designs are commonly located on floors and walls that are exposed to direct light through southern windows. This solar power system uses light emitted by the sun to successfully excite photo electron in order to generate electricity. Consequently, solar modules are durable and require exceptionally minimal maintenance. This category of solar power systems is sub-divided into grid-tied systems (with or without battery backup) and off-grid systems the following illustration according Oksolar (1) are meant to give a clear impression solar electric. Figure 2 is a clear representation of a grid-tie system with backup power. This is very essential especially in the event of technical hitches that tend to tamper with the normal functioning of the entire system (Rutledge, 1). Figure 1 above is a basic grid-tie

The Second Brandenburg Concerto Essay Example for Free

The Second Brandenburg Concerto Essay Composing for the inauguration of a harpsichord he had acquired in Berlin, Bach prepared the Brandenburg Concertos in 1720. [1] Drawing from a wide range of musical influences and styles, Bach pays tribute to and in many ways surpasses the works of his contemporaries, ultimately and undeniably furthering the concerto form. The concerto is a genre of instrumental works of three movements performed by one or more solo instruments accompanied by an orchestra. In a musical context, the term â€Å"concerto† (from the Latin concertare; â€Å"to contend, to dispute, to debate† and â€Å"to work together†)[2] was initially used inconsistently to refer to a variety of forms and functions, including vocal ensembles, mixed vocal/instrumental groups, and the act of accompanying. As the form developed, the term gained its lasting definition. The instrumental concerto emerged in the late 17th century. In Italy, two distinct styles arose, reflecting different approaches to musical structure and scoring. The Roman concerto featured a small ensemble of instrumentalists (called the concertino) playing in unison, contrapuntally or in alternation, accompanied by the larger concerto grosso or ripieno. Northern Italian concertos were written for much smaller orchestras, with sometimes as little as five instrumental voices, and emphasized the role of a single soloist (usually a violinist) backed by relatively light accompaniment. The genre flourished in the early 18th century with the many innovations of Antonio Vivaldi. His earliest concertos made use of the ritornello form, in which tonalities are established and reestablished throughout a movement by orchestral refrains. The form was the first to regularly present a recurring musical motif in several contrasting tonalities. Vivaldi also incorporated techniques largely unused outside of opera, such as the orchestral unison and onomatopoeic effects. His compositions contain slow, lyrical passages that allow for and encourage improvisation and embellishment. Suited to a variety of settings and functions, from secular to recreational, Vivaldi’s concertos were highly accessible and diverse. 2 Bach was among the many influenced by Vivaldi’s style. An unofficial student of the Italian composer, Bach devotedly transcribed Vivaldi’s concertos by hand, often rescoring them. [3] Bach’s attention to detail and expertise in musical structure gave his own works a refreshing individuality. His compositions included new, virtuosic instrumental techniques and applications, particularly for the harpsichord. Bach’s Brandenburg Concertos brim with dense compositional textures, complex instrumentations (combining strings, brass, woodwind and keyboard instruments) and unusual mixtures of conventions usually exclusive to their own specific form of concerto. Featuring an astonishing amount of instruments, the Brandenburg Concertos make for a tonally diverse listening experience. Taking every sound in his palette into consideration, Bach orchestrates passages both instrumentally homogenous (specifically, string ensemble) and unusually varied (combining recorder and trumpet). The instrumental parts are as unique and unusual as they are difficult: violas da gamba back atypically soloing violas, a recorder fights to sing above a trumpet, and a violin piccolo plays a fast melody customarily reserved for other members of its instrumental family. [4] Following the conventions of the concerto grosso form, the second Brandenburg concerto features two ensembles: the concertino, a small group of soloists, and the ripieno, the larger orchestra accompanying them. The concerto is scored for the violin, viola, flute, trumpet, oboe and continuo. The elaborate interplay between the soloists and the ripieno is most apparent in the manipulation of recurring musical themes. [pic] mm. 1-7 The first measures establish the ritornello, played in unison by both the soloist and larger orchestra, with contrapuntal voices in the accompaniment. The theme is grandiose; the repeating 16th-16th-8th note motif excitedly calls for the listener’s immediate attention, heralding a rising and falling stream of 16th notes that seems to relay some thrilling news. [pic] mm. 8-9, violin A second theme, a brief solo, follows the ritornello, marking the entrance of a solo instrument in its every occurrence. The solo instrument is supported only by the continuo and at most one other instrument in the concertino; the orchestra is at rest. The melody floats sweetly, lingering on a trill as a temporary reprieve from the uproar of the orchestra. The second theme is played by the violin in its first instance and in subsequent occurrences by the oboe, flute and trumpet, respectively. The two themes (the first truncated) alternate in rapid two-measure exchanges. Changes in pitch and direction in the solo passages bring about modulation in the restated ritornellos that follow, shifting the mood of the piece and establishing the soloists and the driving force behind its movement. As the solo guides, the opening of each ritornello serves as a point of arrival. [5] This pattern is characteristic of Vivaldi’s style: his concertos typically began with a full statement of the orchestral ritornello, which would re-emerge between alternating solo passages in a notably altered form. 3 [pic] mm. 9-11 (top), 13-15 (bottom) The first example of this occurs in the transition from the solo passage to the restatement of the ritornello in measures 14 to 15. Reflecting a single change in the solo (a high C replaces the F in the last note), the transposed ritornello moves the piece into the key of C, the dominant to the tonic key of F. To the listener, the key change instills a sense of triumphant accumulation and a desire for eventual resolution. [pic] mm. 31-37, trumpet (top) and oboe (bottom) The next modulation takes the piece to the key of D minor, the relative minor to the tonic key. Against a suddenly (and unexpectedly) downcast orchestra, the high-pitched trumpet introduces a new theme: a simple, prolonged four note sequence that contrasts with the complex and rapid movement of the accompaniment. The oboe answers this sequence between the trumpet’s restatements, gradually guiding it to a lower pitch range. As the trumpet’s sequence tapers off, the full orchestra returns to another restatement of the ritornello.

marketing segmentation :: essays research papers

The Greatest Marketing Secret of All If there is something about which I am pretty adamant, it's the concept of attracting clients that are pre-qualified and willing to do business. And this involves many different things. In fact, most of it comes down to three core practices: 1) Focus, 2) targeting, and 3) multiplication (such as focusing on a niche, market targeting, and multiplying one's marketing efforts). However, this fundamental magnetism is not only based on pure marketing practices or strategies. It also involves something at a much deeper level that is far more effective than any other marketing tool or process. This "thing" to which I am referring is, I believe, the most important marketing secret that I can ever teach you -- and it's far from being a secret at all. But it is considered as one to a certain degree simply because this "secret" is often neglected or ignored by many business people. What is this elusive secret? Before I divulge it to you, let me give you a little preamble. First, I must admit that it upsets me terribly to see when people tend to scoff their most valuable marketing assets. No, I'm not referring to salespeople or promotional activities. I'm not referring to prospects or clients either. I'm referring to talents, dreams, and passions. "Marketing is not a battle of products, but of perceptions," marketing expert Jack Trout once wrote. If people perceive that doing business with you has an implicit added value, especially when compared to your competitors that are fiercely fighting for your market's attention, you will often end up with their confidence (and their repeat and referral business) as a result. Of course, there are numerous ways that value can be added to your business -- e.g. by specializing, by packaging (naming) your products and services, by presenting benefits rather than features, by delivering personalized services, by presenting a professional image, by offering something for free, and so on. But the most effective way to communicate this added value is through the genuine, sincere, and passionate zest you have for what you do. People have a tendency to gravitate toward other people who love what they do -- their enthusiasm, charisma, and authentic desire to serve others are instantly communicated through their actions and particularly their marketing efforts. Sadly, however, the marketplace is filled with so many people who jump into business for one sole purpose: Money.

GEZ Petrol Station Essay

GEZ Bhd is the major oil company in Malaysia has conducted two main businesses, which is the fuel business and the convenience store business. Under the fuel business, the petrol stations sold Petrol Ron 95 (R95), Petrol Ron 97 (R97), and Diesel. Mr Aiman was as an Area Manager is responsible for directing the sales activities of more than twenty petrol stations in the northern region of Malaysia. They are having a difficulty to sustain in the business even though they are in the stable business segment and consistent in the long run. This is due to the lack of knowledge in finance and costing which is it contributed to the business failure. There were disadvantages associated with a petrol station that is the fuel business had a very low profit margin. It was important that operators manage their cash collection very well. Realising the importance of management accounting concepts, Mr Aiman believed that the dealers and their relevant staff should have the knowledge in cost accounti ng. In order to collect data and build financial model, Mr Aiman has sought the advice from Rizal, a trained management accountant. To begin developing a CVP model, Rizal has gathered the necessary data from Baron Service Station (BSS) which is the busiest petrol station in the city. The petrol station had four pumps for petrol and one for diesel and the total number of nozzle was 20. The model that he would develop could be applied by petrol station operators of the same category. Regarding this case, from the cost-volume-profit analysis, Rizal can find that the breakeven point which is how much sales the petrol station of this type should generate from each of the fuel products and the Selesamart. Mr. Aiman also can learn that the importance of differentiate between fixed cost and variable cost so that the petrol stations can sustain their profitable business and growth. DATA ANALYSIS 1. How lucrative is the petrol station business? To determine how lucrative is this business, we need to identified each component with detailed calculation of the income statement which is does include all the revenue acquired, fixed cost and variable cost that related to the both type of the business. Firstly, we required to understand the definition of each component. Fixed costs are defined as expenses that remain more or less unchanged irrespective of the output level or sales revenue, within the relevant period. By definition, there are no fixed costs in the long run, because the long run is a sufficient period of time for all short-run fixed inputs to become variable. Variable costs are defined as expenses that vary depending on the output level or sales revenue of a company within the relevant period. Generally, as a business’s output increases, variable costs also increase. The more products a business sells, the more money it spends on materials and manpower to produce those products. We categorized all the expenses into fixed and variable costs and calculate the net profits of Baron S ervice Station for year 2009. REVENUE VARIABLE COSTS FIXED COSTS INCOME STATEMENTS (Partial) As describe in the Calculation stated above, the total contribution margin of Baron Service Station consists of two parts, which are fuel business and SelesaMart business. Total contribution margin is RM1,166,341.94. Contribution margin of SelesaMart business is about more and less 20% of the total contribution margin, which means that SelesaMart business is doing well, in addition, profit of SelesaMart will be higher if it doesn’t need to pay a 5% royalty to GEZ. From the income statement we can interpreted that this business in lucrative enough with a good control of expenses and Cost related to the operation, where BSS could generate Nett Profit of RM 772,825.94 (Calculation as per as Attachment 1) 2. Since the margin on fuel business is very low (6%) compared to convenience store (20%), do you agree that the convenience store is subsidizing the fuel business? Firstly, the profit margin for fuel business is very low if compared to convenience store. The fuel business only gets about 6% of profit margin for year 2010. Profit = Sales – cost = 100% – 94% = 6% This is because GEZ Petrol only gain a few portion of profit from the sales of each litre of Ron 95, Ron 97 and Diesel. Below is the profit for each litre of fuel sold by GEZ Petrol Station and the profit margin for each type of fuel. Products Price per litre Cost per litre Profit per litre Profit margin (%) Ron 95 RM1.80 RM1.6856 RM0.1144 6.36 Ron 97 RM2.05 RM1.9356 RM0.1144 5.58 Diesel RM1.80 RM1.7388 RM0.0612 3.40 Besides that, the petrol station also cannot increase the price even though the government increase the price of fuel. In the short run, the margin per litre would remain the same. For example, if the government announced there would be a 40 cents increase in the price per litre, then, operators also have to pay 40 cents higher. So, the profit margin will not increase. Products Price per litre Cost per litre Profit per litre Profit margin (%) Ron 95 RM2.20 RM2.0856 RM0.1144 5.20 Ron 97 RM2.45 RM2.3356 RM0.1144 4.67 Diesel RM2.20 RM2.1388 RM0.0612 2.78 From the above calculation, it shows that the profit margin will not increase due to increase in price.   Although the profit margin for fuel business is lower than profit margin for convenience store, but the revenue gain from fuel business is far better than convenience store. For example, from the monthly average sales of RM 1.7 million; where the large portion of this amount is come from fuel business (RM 1.6 million from the revenue), while only RM 0.1 million comes from convenience store. In addition, in year 2009, the sales revenue of the petrol station is RM 20,682,189.60 and about RM 19,251,897,60 of the amount comes from fuel business; which is approximately 93.08% (RM 19,251,897,60/ RM 20,682,189.60) of the revenue. While, only 6.92% (RM 1,430,292/ RM  20,682,189.60) comes from convenience stores. So, in this situation, it show that the fuel business itself are able to sustain the business of petrol station even without convenience store because the convenience store o nly contributed a little portion of their income. Other than that, most of the customers who come to petrol station are to refuel rather than shop at the convenience store. Only a few customers will buy at their convenience store because if someone wants to buy foods or other daily needs, they will prefer supermarket as they have more choices compare to convenience store. So, large portion of revenues or income that flow into the company is from the sales of Ron 95, Ron 97 and Diesel. Even though the profit margin for fuel business is small but the revenue is far better compared to convenience stores. Therefore, the convenience store is not subsidising the fuel business instead both fuel business and convenience store had contributed to sustainability of GEZ Petrol Station. 3. If the government raised the RON95 price to RM2.10, do you anticipate the profitability of the business will be eroded? If the government raised the Ron 95 price to RM 2.1 per litre, the profitability of business will be affected significantly. The changes of RON95 price from RM1.80 to RM2.10 per litre has incremental price of RM 0.3 per litre. In parallel, cost per litre of Ron 95 also will increase RM 0.2788 from RM 1.6856 to RM 1.9644 per litre due to estimation of cost on price proportion of 93.64%. Total Net profit for RM 1.8 (Ron 95) is RM 766,706.02 and had increase to RM 924,046.16 when Ron 95 price increased to RM 2.1. Net profit margin had increase from 3.71% to 3.98%. For Break- even Analysis, the increase of Ron95 price has indicate a better result which only required 3187559.208 litres/ RM 6,936,231.66 compared to 3618188.562 litres/ RM 7,015,784.34 to achieve zero profit. In overall, rise of Ron95 price by government will benefit GEZ petro station’s financial performance. It has higher profitability and capable to achieve Break Even Point with a lower output level compared to prev ious price which RM 1.8 per litre for Ron 95. Below are the changes of GEZ financial performance if Ron95 price changed. RON95 (79%) **Assuming the portion of fixed cost between Fuel business and Selesa Mart is based on the average sales of 2009 Price per litre RM1.80 Total Fixed Cost (RON95) Portion between fuel business and Selesa Salaries RM195,720.02 = 1.6/1.7 =94.12% Utility Cost RM35,550.00 94.12% of amount in fixed cost for fuel business Rental RM5,487.38 5.88% of amount in fixed cost for Selesa Mart Insurance Premium RM1,427.61 Stationeries RM1,784.52 Total Fixed Cost RM239,969.53 RON 95 Fixed Cost -Salaries Amount Salary(RM) Total per year Portion Fixed cost- Salaries Station Manager 1 3206 38472 0.9412*0.79 28605.78 Supervisor 1 1674 20088 0.79 15869.52 Cashier 3 950 34200 0.79 27018 Crew 12 812 116928 0.79 92373.12 Clerk 1 960 11520 0.9412*0.79 8565.67 General Worker 2 805 19320 0.9412*0.79 14365.35 Security Guard 1 1000 12000 0.9412*0.79 8922.58 Total 195720.02 Input changed: (Exhibit 3) Original Price New Price 4. If a credit card sale is reduced from 40% to 20%, what is the effect on overall profitability? Nowadays more and more people are using credit card in their daily life. People prefer credit cards because they are convenient to use and it is easier to take them instead of carrying a lot of cash. And if wallet or purse is stolen, we can simply call the creditor and close the credit card  account before anyone uses the card. In GEZ petrol station, petrol operators had to face was the increasing cost of credit card fees paid to bank as more and more of their customers were starting using credits cards. When a driver pays for gas with a credit card, GEZ petrol station must pay an average 1% of the sales price to the bank to process the payments. GEZ petrol station have accounted that the credit card sales are almost 40% of their total sales. Research are made to the Baron Service Stations ( BSS) , a petrol station that was located in a city, in the northern region of Malaysia. It was one of the busiest petrol stations in the city. In year 2009, BSS generated sales revenue of RM 19,251,897.60, 40% of the revenue RM 7,700,759.04 was come from credit card sales and the bank will charge RM 77007.59 from the credit card sales. Those fees are so high, it already slim profit margins and made it hard for stations to make money on gas sales. Otherwise when the credit card sales is reduce to 20% of the revenue RM 3,850,379.52 was come from credit card sales and the bank will charge RM 3,850,3.80 from the credit card sales. For details as below: Credit Card Fees (40%) Product Sales (Litres) Price/Litres Total Revenues Ron 95 8,459,604.00 1.80 15,227,287.20 Ron 97 174,576.00 2.05 357,880.80 Diesel 2,037,072.00 1.80 3,666,729.60 19,251,897.60 Usage of Credit Card 40% 7,700,759.04 Credit Card Fees Charges 1% Credit Card Fees 77,007.59 Credit Card Fees (20%) Product Sales (Litres) Price/Litres Total Revenues Ron 95 8,459,604.00 1.80 15,227,287.20 Ron 97 174,576.00 2.05 357,880.80 Diesel 2,037,072.00 1.80 3,666,729.60 19,251,897.60 Usage of Credit Card 20% 3,850,379.52 Credit Card Fees Charges 1% Credit Card Fees 38,503.80 Baron Service Station Partial of Income Statement for Year Ended 2009 (20%) Fuel Business Selesa Mart Revenue 19,251,897.60 Revenue 1,430,292.00 (-) Variable Cost Raw Material Cost 18,139,478.60 Evaporation Losses 83,613.27 COGS 1,144,233.60 Credit Card Fees 38,503.80 Royalty 71,514.60 Contribution Margin 990,301.93 Contribution Margin 214,543.80 Total Contribution Margin 1,204,845.73 (-) Fixed Cost 393,516.00 Nett Profit 811,329.73 Based on the calculation above, when the credit card sales been adjusted from 40% to 20% it will affect the overall profitability of the company. The income statement showed the increase of net profit from RM 772,825.94 to RM 811,329.73 of RM 38,503.79.When the credit card sales decrease, a 1% fees was charged by the banks also will reduce and this effect the variable cost for the company from before change cost is RM 18,300,099.46 to after change cost of RM 18,261,595.67. The difference between both of the cost and company managed to save is RM 38,503.79. The increasing of the amount in using credit card to make payment in the  petrol station will also increase the cost of credit card fees that need to pay to banks, indirectly it will give effect to the profitability of the station. The profit of the station will decrease due to the increasing of cost. If increasing of customers chooses to make payment by cash instead of credit card, then the profitability of the petrol station will increases, because the extra cost on the credit card sales that they bear will be reduce. To cover the problem, petrol stations can shift the cost of credit card charge by charges back the customer when they use cards. However petrol stations need to take risk that they maybe will losing customer. Customer maybe will decide to change to other petrol stations that do not have any charge when they use credit card to make payment. Petrol station also can offer a cash-only discount. This may attract more customer make payment by using cash. 5. What is the appropriate basis to allocate the cashier cost between four products Ron 95, Ron 97, diesel and SelesaMart? To assign the costs of products, we use cost allocation as it is a tool that can helps manager to track the cost that associated more efficient. Costs are allocated to obtain desired motivation because it sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Instead, it is used to compute income and asset valuations and to justify costs or obtain reimbursement because sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. From the information given in the case, GEZ petrol station conducted two main business which is the fuel business and the convenience store business, known as SelesaMart. Since GEZ provide joint provide, thus the appropriate basis is sales value at split-off point. The table shown below is the summary of monthly average sales. PRODUCTS SALES PROPORTION AMOUNT Fuel Business 94.12% RM 1,600,000 Petrol Ron 95 79% RM 1,264,000 Petrol Ron 97 2% RM 32,000 Diesel 19% RM 304,000 SelesaMart 5.88% RM 100,000 AVERAGE SALES (monthly) 100% RM 1, 700,000 Table 5.1 Monthly average sales in 2009 The total monthly average sales given is RM 1,700,000 with RM 1,600,000 was generated from the fuel business and the remaining from SelesaMart which in RM100,000. The highest contribution in fuel business in Petrol Ron 95 with RM 1,264,000 and follow with Diesel which is RM 304,000 then Petrol Ron 97 with RM 32,000. Then, we need to calculate total revenue for R95, R97, Diesel and Selesamart. Thus we multiply sales per litre with price per litre to get the amount of revenue. As stated in the case the sales revenue that BSS generated is RM20,682,189.60 that are comprise RM19,251,897.60 of fuel sales and RM1,430,292 of SelesaMart sales. The calculation can be summarizes as the table shown below : R95 R97 Diesel SelesaMart Sales (Litres) 8,459,604 174,576 2,037,072 – Price per litre (RM) 1.80 2.05 1.80 – Revenue RM15,227,287.20 RM357,880.80 RM3,666,729.60 RM1,430,292.00 Percentage (%) 73.63% 1.73% 17.73% 6.92% Table 5.2 Total revenue and percentage For BSS, they can allocate more cost to Petrol Ron 95 since it contribute the highest revenue which is RM 15,277,287.20 continue with Diesel with RM 3,666,729.60. For Petrol Ron 97 and SalesaMart, BSS can allocate less cost since it contributed only RM357,880.80 and RM1,430,292. In BSS there were two cashiers working at the sales counter. One will concentrate on the fuel transactions, and one for the shop, even though they handle both transactions at times and overall there were 6 cashiers working for BSS. Monthly salary per person for the cashier is RM950. So BSS shall pay RM5,700 to their 6 cashiers and RM68, 400 in annually. The appropriate basis to allocate the cashier cost between the four products RON95, RON97, diesel and SelesaMart is we calculated the revenue for the four products and we divided with the total sales to find the percentage for each products. So the percentage for product RON95 is 73.63%, RON97 is 1.73%, diesel is 17.73% and SelesaMart with 6.92%. The total revenue for Petrol Ron 95, Petrol Ron 97, Diesel and SelesaMart is RM20, 682,189.60. After we find the percentage, we calculated the cashier  cost for each product. To find the cashier cost, we multiple the percentage with the total annual salary for the cashier which is RM 68,400(RM 950 x 6 x 12). The result is, for the product RON95 the cashier cost is RM50, 359.58 followed by RON97 is RM1, 183.58, diesel is RM12, 126.58 and SelesaMart is RM4, 730.25. The total cashier cost is RM68, 400. The calculations can be summarize as shown in table below : R95 R97 Diesel SelesaMart Percentage (%) 73.63% 1.73% 17.73% 6.92% Cashier Cost RM50,359.58 RM1,183.58 RM12,126.58 RM4,730.25 Table 5.3 Percentage and cashier cost The choice of method for allocating common costs should depend on the ease of application, the perceived quality of information reported to external parties, and the perceived fairness of the allocation when multiple product managers are responsible for joint products. However, as discussed above, the allocation of common costs is arbitrary, and no method is conceptually preferable to any other method. All methods of allocating common costs across joint products are generally useless for operational, marketing, and product pricing decisions. 6. Is utility cost fixed or variable? What difference does it make to the breakeven point of Ron 95 if it is classified as i) fixed cost, and ii) variable cost? In our opinion utility cost is fixed cost. This is because,  the cost will be relatively the same as it was used for all the time. This cost wont effect the unit sold even though it not used. Utility cost as FC Utility cost as VC BEP (RM) 5,024,702.71 4,154,075.59 BEP (UNIT) 2,791,501.50 2,307,819.77 If the utility is fixed cost, the Break Even Point in RM is higher compare to the utility cost as variable cost. Same goes to the Break Even Point in Unit, which is the utility as fixed cost is higher compare to the utility as variable cost. CONCLUSION Regarding this case, from the cost-volume-profit analysis, Rizal can find that the breakeven point which is how much sales the petrol station of this type should generate from each of the fuel products and the Selesamart. Mr. Aiman also can learn that the importance of differentiate between fixed cost and variable cost so that the petrol stations can sustain their profitable business and growth. If the utility is fixed cost, the Break Even Point in RM is higher compare to the utility cost as variable cost which is RM5,024,702.71 compared to RM4,154,075.59 . Same goes to the Break Even Point in Unit, which is the utility as fixed cost is higher , 2,791,501.50 compare to the utility as variable cost 2,307,819.77 To assign the costs of products, we use cost allocation as it is a tool that can helps manager to track the cost that associated more efficient. Costs are allocated to obtain desired motivation because it sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Instead,  it is used to compute income and asset valuations and to justify costs or obtain reimbursement because sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. From the information given in the case, GEZ petrol station conducted two main business which is the fuel business and the convenience store business, known as SelesaMart. Since GEZ provide joint provide, thus the appropriate basis is sales value at split-off point

Community Corrections Essay

Introduction: 1. Corrections and the tools used to punish and rehabilitate offenders. 2. Introduce Community Corrections. 3. Introduce Thesis- A community corrections sentencing strategy applies a range of intermediate punishments and would better meet the needs of the penal system, convicted offenders, and the community by lowering costs and prison overcrowding, while keeping intermediate crime offenders out of jails and prisons. Body Paragraphs: 1. How Community Corrections provides alternatives to imprisonment. 2. How Community Corrections is designed to consider both the safety of local residents as well as the treatment and rehabilitation needs of the offender. 3. How Community Corrections reduces prison overcrowding. 4. How Community Corrections allows judges’ a more graduated sentencing system that offers an selection of intermediate sanctions including fines, community service, electronic monitoring, house arrest, intensive probation and boot camps. Conclusion: How a Community Corrections sentencing strategy is effective in its ability to help rehabilitate offenders and keep prisons clear of intermediate offenders. Reference Page: APA formatted reference page. Using community corrections to better meet the needs of the penal system, convicted offenders, and the community. The United States correctional system serves two main specific functions in relation to criminal offenders. The correctional system serves as a tool for punishing offenders and forcing the offender to pay for their crimes, it also serves as a means for rehabilitating offenders and preparing them for successful reentry into society. The correctional system today uses probation, parole, imprisonment, and the death penalty to both punish and rehabilitate offenders. A community corrections sentencing strategy applies a range of intermediate punishments and would better meet the needs of the penal system, convicted offenders, and the community by keeping intermediate crime offenders out of jails and prisons. Community corrections describes programs that provide alternatives to the imprisonment of offenders in jails or prisons. These programs include activities located in the same areas in which offenders live and work. Community corrections options are designed to consider both the safety of local residents as well as the treatment and rehabilitation needs of the offender. According to (Morris & Tonry, 1990), a more comprehensive sentencing strategy that relies on a range of intermediate punishments including; fines, community service, intensive probation, and electronic monitoring would better meet the needs of the penal system, convicted offenders, and the community. Community corrections can be very beneficial to the individuals who are placed on probation in a sense that it gives them a second chance to redeem their wrongs in society. (Foster, Burk, 2006). Community corrections vary from city to city and state to state, and were originally decentralized under the control of local courts. (Foster, Burk, 2006). Currently, community based alternatives to prison are either state run programs, or county run programs subsidized by the state. Community corrections affect society in a number of positive and negative ways. The positive effect is that probation cuts down on prison and jail costs, and can save hundreds of thousands of tax payer dollars that it would cost to feed and house offenders if they were sentenced to prison or jail. A negative effect on society is that you honestly cannot determine whether, the probationer or parolee will abide by the terms of release. Most prisons are experiencing overcrowding. Several states in the south were ordered by federal mandate to either relieve the overcrowding of the prison system or adapt to other forms of corrections (Petersillia, 1998). This created the concept of intermediate sanctions. Intermediate sanctions are the end result of the idea that imprisonment and probation are both used excessively. (Morris and Tonry, 1990). It was argued that intermediate sanctions could relieve overcrowding, enhance public safety and rehabilitate offenders while producing cost saving to the jurisdictions that imposed them (Petersillia, 1998). (Morris and Tonry, 1990) argued that imprisonment and probation are both used exceptionally, with a near emptiness of useful alternatives in between. They argued that judges should be allowed a more graduated sentencing system that offers an selection of intermediate sanctions including fines, community service, electronic monitoring, house arrest, intensive probation and boot camps. This, they felt, was crucial as different punishments are viewed differently by various criminals. Boot camp prisons were designed to relieve the overcrowded prison system by reducing the financial costs to the state with the secondary goal of rehabilitating offenders (Mackenzie and Shaw, 1990). (Mackenzie and Shaw, 1990) found the majority of boot camp participants showed stronger positive feelings about their prison experience and were more motivated about the possibility of personal change rather than those who served their sentence in traditional prisons. (Hermes, 2008) stated, â€Å"From 1987 to 2007, the amount that states spent on corrections increased 127 percent, more than six times the 21 percent increase that states directed to higher education over the same period, according to the report. The report written from the Pew Center stated that, â€Å"the Pew Center on the States also shows that increases in states’ corrections budgets are far surpassing those for higher education.†(Hermes, 2008). The report from the Pew Center also showed that Connecticut, Delaware, Michigan, Oregon, and Vermont spend more on corrections than on higher education. Corrections expenses are higher than ever and are on the rise. If the corrections system does not change it will continue to cost states more and more every year. Funding these prisons this way takes money away from higher learning universities and colleges and the students of our future, the time for change is now. A community corrections sentencing strategy is effective in its ability to help rehabilitate offenders, keep prisons clear of intermediate offenders, all while serving the community by lowering costs of prisons and leaving room for the most violent offenders out in the community. Reference Page Community Corrections. (2002). In World of Criminal Justice, Gale. Retrieved from http://lib.kaplan.edu/login?url=/login?qurl=http://www.credoreference.com.lib.kaplan.edu/entry/worldcrims/community_corrections. Deschenes, E. & Petersilia J. (1994) . What punishes? Inmates rank the severity of prison vs. intermediate sanctions. Federal Probation, Vol. 58 Page: 3 Gale. (2008). West’s Encyclopedia of American Law, Edition 2. capital punishment Hermes, J. J. (2008). 5 States Spend More on Prisons Than on Colleges. Chronicle Of Higher Education, 54(27), A17. Mackenzie, D. & Shaw J. (1990). Inmate Adjustment and Change during Shock Incarceration: The Impact of Correctional Boot Camp Programs† Justice Quarterly, Vol.7: 1:125-150 Morris, N., & Tonry, M. (1990). Between prison and probation: Intermediate punishments in a rational sentencing system. New York: Oxford University Press. Pearson Education, Inc. (1995-2010). Sentencing and the Correctional System Summary, Chapter 11. Petersilia, J. (1998). A Decade of Experimenting with Intermediate Sanctions: What Have We Learned† Federal Probation. 62:7-20. Schwarzenegger, A. Governor (2010).http://www.kpbs.org/news/2010/jan/08/overcrowded-and-expensive-governor-addresses-calif

Free Essays on Netscape

Netscape – Vision of tomorrow today Web Browser software, also called a Web Browser or simply a browser, is a Graphic Interface program that interprets and displays Web pages and enables the user to link to other Web pages. Netscape was designed to find interesting Internet sites without the need for specialized programming knowledge, and presenting it in a way that is more appealing than previous Internet browsers do. The first Web browsers used text commands and displayed only text documents. During the early nineties a new company was formed which was interested in trying to simplify and make better web browsers. Two men were responsible for some of these changes in Web Design and interaction. Their names are James H. Clark and Mark Andreesen. James H. Clark obtained a P.H.D. in computer science at the University of Utah. He also studied physics and added to his computer experience while in the Navy. Mark Andreesen was a student at the University of Illinois got his start and was assigned work to develop 3D software for National Center for Super Computing. II Both of these men worked hard and though they did what they could to make things work in the beginning of their careers they really were pretty unhappy. Mark Andreesen was making 6.85 per hour doing work for NCSC. James Clark was working as a freelance consultant. While working these mundane positions they met and realized there was a way to make things better through their combined experiences and overall desire to make the changes they wanted. These two men developed a new unique software package named Mosaic, which was invented in early 1994 which was the forerunner for a new company formed Six months later. The new company formed was called Netscape and a company was born. By creating new software to change the way the Internet is viewed enabled Andreesen and Clark to capitalize on the popularity and uniqueness of the new and growing World Wide Web. II The newly ... Free Essays on Netscape Free Essays on Netscape Netscape – Vision of tomorrow today Web Browser software, also called a Web Browser or simply a browser, is a Graphic Interface program that interprets and displays Web pages and enables the user to link to other Web pages. Netscape was designed to find interesting Internet sites without the need for specialized programming knowledge, and presenting it in a way that is more appealing than previous Internet browsers do. The first Web browsers used text commands and displayed only text documents. During the early nineties a new company was formed which was interested in trying to simplify and make better web browsers. Two men were responsible for some of these changes in Web Design and interaction. Their names are James H. Clark and Mark Andreesen. James H. Clark obtained a P.H.D. in computer science at the University of Utah. He also studied physics and added to his computer experience while in the Navy. Mark Andreesen was a student at the University of Illinois got his start and was assigned work to develop 3D software for National Center for Super Computing. II Both of these men worked hard and though they did what they could to make things work in the beginning of their careers they really were pretty unhappy. Mark Andreesen was making 6.85 per hour doing work for NCSC. James Clark was working as a freelance consultant. While working these mundane positions they met and realized there was a way to make things better through their combined experiences and overall desire to make the changes they wanted. These two men developed a new unique software package named Mosaic, which was invented in early 1994 which was the forerunner for a new company formed Six months later. The new company formed was called Netscape and a company was born. By creating new software to change the way the Internet is viewed enabled Andreesen and Clark to capitalize on the popularity and uniqueness of the new and growing World Wide Web. II The newly ...

Abolition of Capital Punishment in California essays

Abolition of Capital Punishment in California essays The Abolition of Capital Punishment in California: A Legal California, and indeed the entire United States, has a lengthy tradition of capital punishment. Since the state's inception in 1850, California has sanctioned the death penalty as means to punish, deter, and, perhaps most significantly, seek retribution for certain offenses. However, in 1972, the United States Supreme Courts Furman v. Georgia decision held the death penalty unconstitutional. Citing the 8th Amendment barring cruel and unusual punishment, the court effectively stuck down all death-penalty statutes throughout the country. This decision had little to do with the moral questions posed by capital punishment; rather it was the manner in which sentences were being arrived at and who was punished that concerned the majority of justices. This decision marked a vital change in law nationwide and forced states to re-evaluate and revise their capital punishment statutes, in an effort to provide less arbitrary and more considerate sentencing. California thus restructured its law to include the two-stage, guilt and penalty phase trial, ushering in the modern era of capital punishment in the state. Current incarnation of the law allows a death sentence to be prescribed for homicide convictions with special circumstances only, and requires that juries consider both mitigating and aggravating circumstances during sentencing. While these revisions have resulted in relatively more just and accurate sentencing, it remains impossible to completely eliminate the human factors that influence and skew such legal decisions. In mind it follows that this possibility raises a higher moral question to Californians: is this a sound and fair manner with which to administer justice? Moreover, does and has capital punishment proven beneficial enough to the people of the state to merit its continued application? ...