Friday, May 31, 2019

Dreams Essay -- Essays Papers

Dreams Are fancys just the interpretation of the human unconcious soul? Do the ambitiousnesss humans have bet unfulfilled wishes in in that respect unconcious mind? Are feelings of de ja vue just those unconcious thoughts coming out in dreams and as such being thought of as all ready living that unique(predicate) moment? All good questions that have plauged pyschologist since the age of Freud. Dreams have been seen in different ways by many different people. Some say that there ar signs in dreams that point toward things that my happen in life such as omens. Other psychologist such as Freud say that dreams are just representations of our uncoucious minds at work. The world renowned psycologist also goes on to say, Dreams are just unfulfilled wishes in our minds that come out in our dreams also known as our inhibitions (Freud 12). Dreams are so vast and come in so many forms, only if the more they are studied they all point to Freuds view on the uncocious mind just trying to get out. Dreams occur when a person is just barely sleeping. Thier are five storeys to sleep, the first being fully awake, the second stage which is barely asleep is where the dreams occur. At this stage in sleep people have what is called REM. REM stands for Rapid Eye Movement which means the eyes are moving at a fast pace. When observed on an electrode machine the subject has a lot of alpha movement in the brain(Lefton 123). Alpha waves represent a large firing of nuerons in the brain. This indicates that thoughts are being processed. Durring the last stage of sleep the person shows delta waves occupy the movement in the brain(Lefton 123). Delta waves are ache drawn out waves with a slow increase and a slow decrease in the peak. This means that the brain is only conducting i... ...nclusions out of. The first dream dealt with the want to win a championship in soccer. The conclusions that I drew from the dream was that she was a motivated person who plays soccer, but having neve r won a state championship caused her do have the dream to fulfill her need to win a championship. However the second dream dealt with marriage. This dream was a diminutive harder to put a finger on. The dream vary vivid and even included a few descriptions of people there. To me the dream was just easing her believe to get married at this point in life. This was an unconcious wish she had in her mind. When I asked her about marriage she replied, I havent talked about it with any one but a couple of days ago I was thinking about it. Ozimok then went on to say I cant believe how accurate the dream was in comparison to what I was thinking about only a few days ago (Ozimok).

Thursday, May 30, 2019

Fear of Nuclear Weapons in Modern Society :: Nuclear Weapons Essays

The time will come when mankind will curse the name of Los Alamos and Hiroshima (Hawkins 1983 260-261). When nuclear weapons were first observe back in the 1940s, no one knew the force they were going to set out on the world. Many lives were taken when the joined States of America dropped atomic bombs on Hiroshima and Nagasaki. These lives could have been saved if the communication between the United States and Japan were better. Those bombs should never have been dropped. Even the scientists, who were part of the Manhattan Project thought this. Ever since the start of nuclear geographic expedition people have feared the out comes that came from nuclear development. Albert Einstein, a German born theoretical physicist, who was living in Germany at the time Hitler came into power. Albert Einstein, Edward Teller, Leo Szilard and the rest of his aggroup members wrote a letter in August 1939 to the United States to warn them that Germany was researching and developing nuclear weapons . The scientists were afraid that once Germany finished building the bomb, they would use it on the United States. The United States during the 1930?s was interest in making a weapon that was so powerful that it would be feared by the world. The United States government establishes a exceed secret plan called the Manhattan Project to develop the atomic bomb. The Manhattan project was the first quest for nuclear weapons. The Manhattan Project took place in they United States, during World war II and its purpose was to create a bomb by splitting atoms apart. This project was a success and created one of the most destructive bombs ever employ by mankind, the atomic bomb. The president at the time, Harry S. Truman, had to face the factors that were involved in making the decision to drop the bomb. By July 16, 1945 the United States government had well-tried the bomb in New Mexico. The United States Wanting to bring the war to an end with Japan decided to do what was to be one of the most vicious bombing in human history. Then on August 6, 1945 under the authorization of President Harry S, Truman the United States dropped the first atomic bomb on the Japanese. The bomb hit the city of Hiroshima were it caused great destruction to the city and surrounding area. It has been reported that many civilians were killed and injured during the bomb attack.

Wednesday, May 29, 2019

Climate Change Essay -- Essays Papers

The Intergovernmental Panel on Climate Change projects that, if unchecked, atmospheric carbon dioxide concentrations by 2100 willing scat from 650 to 970 parts per million. As a result, the panel estimates, average global temperature would probably rise by 2.7 to 10.4 degrees between 1990 and 2100 .Climate changeEarth changing mode is attr good turning more serious attention of environmentalists and politicians in last the years due to heavy concern over the future of our earth. Human heavy dependence on the use of fossil fuels, 90% of commercial energy, is responsible for the 22 % of industrial emissions of gases. According to Michael Toman, humans are greatly adding the presence of the gases, commonly referred to as babys room gases (GHGs), by burning fossil fuels and through other industrial activities as well as various kinds of land use, such as deforestation. Such activities are significantly changing the level of gases such as carbon dioxide (CO2) in the atmosphere which in return can work against us when they trap overly much sunlight and block outward radiation . In order to avoid global catastrophe associated with threat of global warming we need to act by reducing global emissions of greenhouse gas concentrations into atmosphere. Global humour change will affect everybody in the world. The negative impacts of global arming will include severe weather change, hobbled ecosystems, with less diversity, with less safe drinking water inundation of coastal areas from rising sea levels and greater spread of deceases. As an illustration author, have depicted the growing issue of cancer which can be the leading diseased caused by the erosion of ozone layer that protects people from ultraviolet radiation from the su... ...ler cumulative contribution to the problem and their need for economic growth. Notwithstanding this reality , these nations must be bound by some commitment in the future.3.A mechanism to encourage transnational inv estment in technologies that reduce emissions- the creation of a market in emissions reductions will spur the development of the inevitable technology and allow reductions to be achieved in the cheapest way possible with allocation of costs consistent with responsibility. In order to protect the earths climate we would need to find proper economically suitable and ecologically efficient mode that will stop accelerating excess of GHGs. Thus, international cooperation with a organized method should be found for prevention of further damage to our eco system with little economic damage.

Shakespeares Midsummer Nights Dream is An Elizabethan Era Play with a

An Elizabethan Era Play with a Greek subvert William Shakespeargon wrote the tender, A midsummer Nights Dream, sometime in the 1590s. The play, a romantic comedy, portrays the adventures of four young lovers, an amateur actors group, their interactions with a Duke and Duchess, and with fairies in a moonlit forest. Although Shakespeare used authorized themes in this play to portray Greek aspects, the reflection of Elizabethan England is dominant in several different ways. Shakespeares use of fairies, the way women are treated, and the use of a class dust in this play are all perfect examples of how very Elizabethan this beloved tale actually is. The Elizabethan era was most 1558-1603. During this period of time, the worship of fairies was very popular. This is evident in A Midsummer Night?s Dream. Shakespeare introduces to his readers a group of fairies that delights everyone with their heartwarming antics. These enchanting and mischievous fairies are a harvest of the times that Shakespeare grew up in. The fairies that the people of the Eliz... Shakespeares Midsummer Nights Dream is An Elizabethan Era Play with a An Elizabethan Era Play with a Greek Twist William Shakespeare wrote the play, A Midsummer Nights Dream, sometime in the 1590s. The play, a romantic comedy, portrays the adventures of four young lovers, an amateur actors group, their interactions with a Duke and Duchess, and with fairies in a moonlit forest. Although Shakespeare used certain themes in this play to portray Greek aspects, the reflection of Elizabethan England is dominant in several different ways. Shakespeares use of fairies, the way women are treated, and the use of a class system in this play are all perfect examples of how very Elizabethan this beloved tale actually is. The Elizabethan era was approximately 1558-1603. During this period of time, the idolization of fairies was very popular. This is evident in A Mi dsummer Night?s Dream. Shakespeare introduces to his readers a group of fairies that delights everyone with their heartwarming antics. These enchanting and mischievous fairies are a product of the times that Shakespeare grew up in. The fairies that the people of the Eliz...

Tuesday, May 28, 2019

Drug Use Among Teenagers :: essays research papers

Drug Use Among TeenagersWhile I was conducting my research, I located the unquestionable survey results anddecided to include them with this essay. (I included them at the end of myessay). The three main drugs that are used among teenagers are ganja, lysergic acid diethylamide, and avariety of inhalants. The use of these drugs come out to be of an astronomicalamount according to the survey conducted by the University of Michigan.Marijuana is a green, brown, or gray mixture of dried, shredded flowers andleaves of the hemp plant (Cannabis Sativa). You whitethorn hear marijuana called bystreet names such as pot, herb, weed, boom, Mary Jane, gangster, or chronic. in that location are more than 200 slang call for marijuana.Sinsemilla (sin-seh-me-yah its a Spanish word), hashish("hash" for short), and hash oil are stronger forms ofmarijuana.All forms of marijuana are mind-altering. This means they change how the brainworks. They all give THC (delta-9-tetrahydro abidenabinol), the main activechemical in marijuana. But there are also 400 other chemicals in the marijuanaplant.LSDLSD is very potent the effective dose is measured in micrograms (ug) --however, the lethal dose is literally thousands of times that, making thedrug essentially non- hepatotoxic. LSD can be administered a number of ways,the most common orally through paper, sugar cubes, on a piece of gelatin,or by pill intravenously or intramuscularly. A standard dose withnoticeable hallucinogenic effects is about 100-200 ug. The intensity of the lurch is proportional to the size of the dose -- it is interesting to note,though, that the duration of the trip seems to stay the same at higher doses(Freedman, 1984). The initial effects begin 20-40 minutes with a sense ofeuphoria and dizziness. Hallucinations then begin to occur, with the trippeaking for 4-5 hours after about an hour since the drug is taken.InhalantsPeople use certain inhalants to obtain a "high." These inhalants could beanythi ng from glue to certain fumes. Inhalation of dangerous and toxicsubstance is extremely dangerous and can cause serious health problems or death.The Reasons for Drug Use To Climb Among TeenagersStupidity is one indicate There are many reasons why drug use continues to climb.The laws are not strict enough for teenage offenders. When a teenager, or anyother person, is caught possessing Marijuana they receive a "slap on the wrist."They receive a fine or some sort of community service punishment and that is it.Another reason would be the idea that, "everyone else does it and nothing badhappens to them, I might as well do it too" Teenagers see other people using

Drug Use Among Teenagers :: essays research papers

Drug Use Among TeenagersWhile I was conducting my research, I located the actual survey results anddecided to include them with this essay. (I include them at the end of myessay). The three main medicates that are used among teenagers are Marijuana, LSD, and avariety of inhalants. The use of these doses seem to be of an astronomicalamount fit in to the survey conducted by the University of Michigan.Marijuana is a green, brown, or gray mixture of dried, shredded flowers andleaves of the hemp plant (Cannabis Sativa). You may hear marijuana called by channel names such as pot, herb, weed, boom, Mary Jane, gangster, or chronic.There are more than 200 slang terms for marijuana.Sinsemilla (sin-seh-me-yah its a Spanish word), haschischish("hash" for short), and hash oil are stronger forms ofmarijuana.All forms of marijuana are mind-altering. This means they change how the brainworks. They all contain THC (delta-9-tetrahydro undersurfacenabinol), the main active chemical in marij uana. But there are also 400 other chemicals in the marijuanaplant.LSDLSD is very potent the effective window pane is measured in micrograms (ug) --however, the lethal demigod is literally thousands of times that, making thedrug essentially non-toxic. LSD can be administered a number of ways,the virtually common orally through paper, sugar cubes, on a piece of gelatin,or by pill intravenously or intramuscularly. A standard dose withnoticeable hallucinogenic effects is about 100-200 ug. The intensity of thetrip is proportional to the size of the dose -- it is interesting to note,though, that the duration of the trip seems to stay the same at higher doses(Freedman, 1984). The initial effects begin 20-40 minutes with a sense ofeuphoria and dizziness. Hallucinations then begin to occur, with the trippeaking for 4-5 hours after about an hour since the drug is taken.InhalantsPeople use certain inhalants to obtain a "high." These inhalants could beanything from glue to certain f umes. Inhalation of dangerous and toxicsubstance is extremely dangerous and can cause serious health problems or death.The Reasons for Drug Use To Climb Among TeenagersStupidity is one reason There are many reasons why drug use continues to climb.The laws are not strict enough for teenage offenders. When a teenager, or anyother person, is caught possessing Marijuana they receive a "slap on the wrist."They receive a fine or some sort of community service punishment and that is it.Another reason would be the idea that, "everyone else does it and nothing openhandedhappens to them, I might as well do it too" Teenagers see other people using

Monday, May 27, 2019

Being Gay

Being Gay What the Filipino P bents Should Understand About the LGBT About 3 days ago, I have read an article in the Philippine Star advising p arents on what to do when they have a merry claw. It was written by a local journalist, Tintin Bersola-Babao according to her interview with a noneworthy psychologist. The article details how parents should stop all the effeminate ways of their children and how to tell them that they are what God made them and they must be a family with only the opposition sex in the future. Phrasing my last sentence that way is an understatement on how the article abhors the LGBT and limits a childs extract on his own internal identity, but at least, you have a hint of where Im coming from.This essay is entitled Being Gay, the same title as that of the verbalize article I have read to parallelize the contentions of what should the parents do to their gay child according to the perspective of a noted psychologist who speaks of the word of her god (I quiet down turn int know which god she has been referring to all those times, though) rather than the word of her profession and someone from the LGBT and is happy that his parents never did what the article advised them to do. On the alternative of Being GayFirst of all, the title of the article has expressed a belief that the author, under her mind, has the idea of gayness as a state of being rather than a stigma. You, parents should be able to understand that homosexuality is not an imposed consciousness that your children have to live with, because nothing should be imposed on them, to begin with. They live their own lives according to what they inherently have, not that someone has inflicted them with characteristics and told them what they should be just because the record says so.You should permit your children explore the horizons of their sexuality than impose an identity that you want your children to have. Your childs identity is a product of the choices they made, the challenges they faced, and the trials they conquered. In order to positively maximize your childs personality, s/he should not be modified to the out dated social norms and concepts of morality. These things stop them from being who they very are corresponding a box that imprisons them in the shadow of differents. Without giving them the freedom to betray their own self, children further evelops confusion on their own sexuality. They will question themselves because they deviate from what you told them to be, worse, on what they suffer see and get from the society. Even you prohibit your gay child to be effeminate, his inner gay self will still manifest, one day or another. That is because once again, gayness is a state of being. You cant strip that aspect of your child off them. That is who they are. The least you can do is to accept them, nurture them, and support them. Besides, whatever they will become, they are your children. On the guarantee to heterosexualityThe g et-go thing to comprehend on the issue of homosexuality and effeminacy is that a childs preference on clothes or toys doesnt educe their sexuality. There is no guarantee to heterosexuality of a boy who fill ins sports and toy guns or a girl who acts genuinely lady-like. As children, their choice on toys depends on what you give them or what they see in the media. There is no such thing as an instinctive preference on things like these its the society that is telling us that girls should play with Barbie dolls and boys should play with toy guns.In the same line of thought, a boy whos playing with Barbie dolls doesnt suggest his homosexuality. He might be playing with dolls because he admires their beauty or he wants to be a doll maker or fashion precedent in the future. A girl playing with toy guns might want to be in the military someday or an action film actress. The sign here is that children are way beyond what we see on them. You should be able to accept your child beyond wh at is seen by the naked eye. Regardless of their sexuality, they are still military man beings. On God and MoralityConsidering the concept of psycheism as a playing card in the issue of sexuality, morality should not be a basis of your judgment to your children. Morality is something that you cant quantify. What is immoral to you may be moral to others. The concept of right and wrong doesnt really matter in the issue of homosexuality, though because there is nothing wrong with homosexuality and homosexual acts in the first place. What is wrong is on how heap explore and label the LGBT as a disease created by demons. The religion backbone of the argument against the LGBT is not even valid.Those were close minded opinions formulated by people who at first believed that women are inferior to men. The thing is, the bible may be the word of God, but what we know almost the bible is just an rendition of a group of people according to their own context. The age of narrowness has been gone for a very long time however, we still suffer its aftershocks. God created everyone equally, the bible says, and God created the world. Even the gays and the lesbians are created by God in his own image. They too are children of God. They were gays because God wants them to be gay.Its just sad that other people believe otherwise. Again, there is nothing wrong with being gay, what is wrong is to punish your child because he is one. Raising a better person The first misconception of most parents when they have a gay child is that their child will be a lesser person they will have a operose time finding a good job, they are shames on the family, so on and so forth. The second is that having a gay child is caused by their mischance to raise the child to become a better person. Parents, I tell you, none of those were right.They were just mistaken beliefs. The truth is that being a straight individual is not a prerequisite to become a better person, in the same way that being gay is not an obstacle for someone to contribute on a good job. In our society nowadays, gays are well accepted in the corporate arena. Companies value qualifications and skills more than ones sexuality. As a matter of fact, majority of the LGBT graduates were hired in the first job they applied to because of their confidence and inherent dynamism, studies shows. Nothings to be worried about.BUT if you bruise your child for being gay because of the reason that he will not get a good job for being one, youre the one who are discriminating your child, not his future boss. Being a better person means being able to contribute to the greater good. And with its definition, none is said about ones sexual identity. For as long as you raise your gay child to be someone who respects other people, someone who loves of God, someone who doesnt violate the law, and someone who is productive enough to help himself, his family, and his country, you should be proud of yourselves.You have raised a bet ter person, even though hes gay. On love and future family Love is human experience, not a political statement. Anne Hathaway said. Love should know no limit, love should know no discrimination. You should love a person, not a gender. This is what most of Filipino parents failed to understand. Telling your effeminate son that he is a boy and that he should be marrying a woman (girl) is a good way of raising him but telling him that he should love a person regardless of who and what he is, is better. You, of all the people, are the ones who should have the reason to understand your childrens feelings.Dont force them to love someone that they dont. They cant choose who to love, nor can they choose to love who they dont. The key is to just support them emotionally for them to know if what they feel is real love. No one else can help them do that. Only you. The fuss with most people is that they think that love only exists between a man and a woman, and that a homosexual relationship is just an offspring of longing and sexual desires. But, for a fact, the most solid love is the love that exists in a gay relationship because the couple has overcome the challenge of a required social conformity.Gay couples were able to embody what love really is loving someones heart, not someones penis or vagina. Parents please dont deny your children to love and be loved. Youve once experienced it let your child have the same. An appeal to Filipino parents To the Filipino parents who were blinded by the close-minded culture of social conformity and religious righteousness, please remove your blindfolds. The world is more than what you see inside the box of ignorance. You are parents, and as parents, you should understand your children not make them suffer because you think they deviate from the social norms.Accept them for who they are, not make them someone they are not. Let them see the world the way you saw the world, let them experience life, the way you did. In the end, r egardless of their sexuality, they are your children. We are your children, and we need you to guide us to be better people, not a better whoreson or a better vagina. You, of all the people, should be the first ones to recognize our identity, to empower our senses, and to be proud of us. The arguments that were laid are of pure logic and human reason. There are no concrete scientific evidence to prove the arguments, but at least, they are something to ponder upon.

Sunday, May 26, 2019

Memorable Experience

My Memorable Experience I have something to tell you There was a pause, her ghost was worrying. Its your grandfather, hes passed a appearance. I was stunned the grandfather who had always been there for me was no longer there. I could feel someone grinding their fist by dint of my stomach the trouble oneself was unbearable. For the first quantify ever I was woolly-headed for words. Tears started to form in my eyes. I could not contain my emotion. All my memories of my grandfather seemed to rush through my head as I sat in my room isolated from the breathe of the world.I had been asked to write a lecturing for the funeral it seemed a daunting task at first exclusively as my emotions took everyplace, i found I was able to express exactly what I was feeling. The speech read My grandfather was a existence of few words who enjoyed the simple pleasures of life a bet on the horses and the odd bit of chocolate. I ignore still taste the Polos that he would employ me whe neer I came to see him and as I stand here before you today, I k at one time that every-time I open a pack of Polos, my grandfather result always be in the bet on of my mind.As a junior child, he would often take me to work with him, down to the school or Lethams farm where he would teach me active birds eggs, crops and the types of plants and flowers. Pleasure was found in the simple things that I (and the rest of my brothers and sisters) did with him and his country life. I would often go into the back door at Mitchell Avenue where my granddad worked to a familiar scene and the smell of Old Holborn lingering in the air. The smell of warm pastry hung in the air as my nana would always be baking and listening to Radio Two and cookeryaring granddads lunch for when he came in from work.We thought they were in lightible and would always be there now their bungalow stands empty as a shell. The pass time I saw my grandfather, he was sitting up in his hospital c blur draining his floral s hirt, looking as eccentric as Spike Milligan and with a familiar twinkle in his eye. Thats how Ill remember him. The funeral was held Becoming A Dancer? ByJennifer M. , East Providence, RI Email me when Un. contri hardlyes work Standing in front of the mirror one day, I came to the harsh realization that I fell short of the requirements of my h anyucination. The reproval that stared back was of a skinny brown-haired girl who stood a mere five feet tall.My entire life had been ab away dedication and striving to be the exceed dancer in my studio. Id always had elaborate dreams and high aspirations. I never noticed how hard it faculty be to achieve something that you really want. Most hatful spend their whole lives searching for their calling or their nitch, but Ive faren that I was born to be a dancer since the first time I stepped into Thoroughly Modern Dance Studio at one and a fractional days of age. Ive devoted sixteen years of my life to helping my dream come true, and overly taken time out of my personal life to be a dance teacher at my studio.Last summer I be what is called an audition class in Boston taught by a highly respected Broadway dancer. At this seminar he explained the procedures for provoketing into a dance company or production. maculation I was listening and taking notes, I was thinking that I certainly had the experience, but there was one area in which I didnt quite a measure up. He informed us that at most auditions all dancers under 5 feet 6 inches are automatically eliminated or simply overlooked. He said that most casting directors are looking for the stereotyped dancer with long legs, a long neck and a size one waist.Standing half a foot under this height, I tangle my heart drop to the floor. It really is hard to listen to someone basically tell you Sorry, but youve been running(a) really hard for sixteen years for nothing, so find a juvenile dream. Unfortunately, it just doesnt work that way. Dancing isnt just some hobby for me its more like an addiction. My complete heart and soul are exhibited in every step. done dance I find a sense of pride and blessedness that I dont think anyone could understand or appreciate. To have all that Ive ever wanted instantly shot down created a sick feeling in my stomach.Furthermore, I knew that at that moment I could do one of two things. I could settle for a second choice, or I could commit myself to the visionary uphill battle to come. Well, Ive never been spangn as a person who gives up easily, so Ive been working even harder to make up for in adroitness what I lack in inches Nevertheless, it really doesnt matter how high the odds are against me, for I go out rise above them. Its time for me to put my schnozzle to the grindstone because, despite what anyone sees, the only direction my life is going is up.Whether I end up becoming a professional Broadway dancer or open a local dance studio is irrelevant, because I will do one or the other by choice, not because I wasnt qualified. Im comforted in sharp Im not alone in this battle. My mentor, Lorie Bernier, who stands at 5 feet 1 inch and has taught me everything I know, always inspiring me by saying You have to believe you can reach the stars before you can actually touch one of them. Failing advantagefully ByCandace M. ,Berea,KY More by this author Email me when Candace M. contributes work pick up Credit Hailey J. , Lake Oswego, ORMy day in the insolate had arrived my magnum opus would be revealed. I had just delivered a memorized speech that I had labored over for weeks, and I was about to learn how the panel judged my perfor homosexualce. The polite but sparse audience leaned forward in their f aged(prenominal)ing chairs. A hush fell across the room. The drum turn over (in my mind, anyway). The challenger organizer announced the third-place winner. Alas, the name was not mine. Then he read the second-place winner, and once again it was not me. At snuff it, the mome nt of truth came. all I was about to bask in the warmth of victory or rue the last several months spent preparing.While neither of these came to pass, my heart felt walking(prenominal) to the latter. Losing is a part of life, and I have dealt with the emotional baggage that travels shotgun with it on more than one occasion. However, it was an indescribably underwhelming feeling to drive 200 miles rape trip, get up obscenely early on a freezing Saturday morning, and yet still finish fourth out of four contestants. after(prenominal) capital of Nebraska lost the 1858 Illinois Senate race, he reportedly said, I felt like the 12-year-old boy who stubbed his toe. I was too big to cry and it hurt too bad to laugh. Oh yeah, I could relate. I had spent many hours in front of a computer and in libraries doing research for the Lincoln Bicentennial Speech Contest. As I pored over several biographies, one notion stood out Lincoln was handed many sound defeats, but he never allowed them to (p ermanently) hinder his spirit or ambition. While I believe many history lessons can be applied to modern life, I hadnt considered the agony of defeat as a historically valuable learning experience. I never dreamed I could relate to Lincoln A president no less, and the greatest at that.I thought failing successfully was a very appropriate topic, given the many letdowns Lincoln experienced, and so this became the title of my speech. after not placing in the first year of the speech contest, I really wanted to compete again. Lincoln had been the epitome of persistence, so I was not going to give up on a contest about a historic individual who did not give up I reworked my speech for the following year, and while I did not come in last, again I did not place. Some days youre the dog, and some days youre the hydrant, and this was definitely a hydrant day that brought me down for a while.I couldnt accept the fact that I had failed twice in something that I had worked so hard on, until I contemplated the individual whom Id spent so much time learning about. Never mind the lost prize money (ouch, major) and praise (ouch, minor) I had learned, really learned, about a great man who had experienced failure and disappointment, and had many chances to give up. We remember Lincoln because he didnt take this route he didnt throw lavish pity-parties, and he persevered to become, according to many, the greatest American president.While I did not earn monetary awards as a result of this contest, I did gain a new perspective. Through learning about Lincoln, I discovered that I can fail successfully, and that it is possible to glean applicable wisdom from the lives of those who have come before us. Now, whenever Im faced with a setback, I remember what Lincoln said after his unsuccessful 1854 Senate race The path was worn and slippery. My foot slipped from under me, whang the other out of the way, but I recovered and said to myself, Its a slip and not a fall. Not Just Any el ectrical storm Unknown Email me when Un. ontributes work go through Credit Heather H. , LaHarpe, IL Discuss the greatestchallenge that you have faced or expect to face As the sun melted intothe distant horizon, I saw the thickening of the ominous clouds overhead. Therain began to pelt the roof of my old house, but nestled in my canopy bed underall my covers, I felt safe. Flashes of lightning and rumbles of thunder shook thehouse and tears began to roll down my cheeks. This was not just any thunderstorm,it was a moment in my life when I struggled to aliveness my faith and hope. Ispotted my mothers face, eyes ringed with smudged mascara.I peered up at herand knew something was very wrong. Its Dad and me, she began. We have decided to separate for a while until we can work thingsout. only youre not getting a divorce, are you? Iquickly asked. She shook her head, but I knew things would never be thesame. Soon after, my dad and I packed our bags and moved in with mygrandparents. He tried so hard to be strong, but I could see that he was feelinga lot of pain. He read me books to try to help me fall asleep at night. Iremember one was about a single dad and how things around the house weredifferent without a mom.He even tried, unsuccessfully, to put my hair up in anon-bumpy ponytail. My dad helped me to develop my faith, and without it, I donot think I could have make it through this difficult time in my life. He taughtme the Lords Prayer and we recited it together every night. But as much as hetried, he was not my mother. My life before the separation was socarefree, and I was content. The memories of the three of us vacationing inFlorida smiling, laughing, and spending time as a family are painful, andwill last a lifetime. How could my life change so fast?I felt like I was on aroller coaster, and as much as my parents tried to comfort me, I felt alone. Theonly hope I had was my faith in God. I do not remember how long it wasuntil my parents announced they wer e getting a divorce. This did not come as acomplete shock because I suspected when they separated it would be forever. Ittook many months of arguing in apostrophize for my parents to settle that they wouldshare parenting. I believe God blessed me because I have had an opportunity toknow both parents. I often wonder how my life would have been if myparents had worked things out, but I know I would not be the same strong person Iam today.Struggling through this rough time, I learned to put my faith in Godand never to lose hope. I thank my parents for allowing me to learn from theirmistakes, and hope that I will not make the same ones. Ultimately, I had to makea choice to move on with my life, or dwell on my past. I thank God for all thewonderful gifts he has bestowed upon me. My parents have both remarriedand are happy. I have two new parents, whom I hold as dear as my own. I am trulyglad to see both my parents happy. Although I still wonder what my life mighthave been like, I never wish to change where I amtoday. ***Asthe sun rose, sunlight peered into my bedroom and I could hear birds singing. Isat up in bed, relieved that the thunderstorm was finally over. I felt changed. Slowly, I opened my window, noticing the beautiful tulips blooming and the softspring breeze blowing against the trees. Suddenly I thought, I survived thestorm I am ready to face the next one after all, today is another day. One Typical solar day Unknown Email me when Un. contributes work role Credit Amanda S. , Phoenix, AZ Dragging my tired self to my console one Tuesdayafternoon, I picked up my books and shoved them into my bag.I pulled out mysports bag, dreading cross-country class period and thinking of all I had to do thatnight write an English paper, do a practice math SAT and study for chemistry. Thats when a cheery voice broke in, Hey, Katie, dont forget about ourSPAC performance tonight at the hospital. See you at cardinal Thevoice belonged to Adam, the president of Students in the Performing Arts for theCommunity. He and a few of our schools symphonic band members (including me)started the club because we wanted to put some of our time and talents back intothe community by performing at hospitals and nursing homes.At that moment,however, I saw the performance as just one more thing to add to my list. Iarrived at the hospital with my flute in one hand and my chemistry book in theother, hoping to sneak in a little studying. I walked through the slew doorsinto a cream-colored hall and saw an audience of older people in wheelchairs. Some were sleeping, others sat with blank stares, but a few looked joyful. Thosewere the faces, rosy with excitement, that make me smile. In their midst Ispotted a thin, pale girl who was no more than 13. Thick black braces engulfedher tiny legs, and I wondered why someone so young was stuck in thisplace.Toward the end of the hour, after Bach and show tunes, my friendSarah asked if anyone had any requests. The girl raised her arm and asked if shecould sing My Heart Will Go On. Sarah happily invited her to sharethe microphone and the girl hobbled past the sea of wheelchairs. When she andSarah began to sing, I noticed the girls cheeks became pinker and her eyesshined. At that moment, I forgot my homework and remembered the true meaning ofSPAC improving the quality of life for others. After the performance weall talked with the girl and discovered she wants to be a singer.She told usthat singing with Sarah had helped her remember her goal. As she spoke, shelooked down, self-consciously, at her thin legs. Then, she asked if we could allget together for a picture so she could remember this night and never give up onher dream. I stayed longer than Id planned. I was amazed by what one hourof my time could do help someone go from feeling like a prisoner in a hospitalto feeling like Celine Dion performing at a concert. That night, I lingered atthe dinner table with my family. I also called a friend I had not ta lked to in awhile.I did not do too well on the chemistry test the next day, but it was justone test, and I knew I could take it again. There could be no retake for myexperience that night at the hospital, except the one Ill always replay in myheart. Success Unknown Email me when Un. contributes work Image Credit Michael G. , Glocester, RI Ladies and Gentlemen, I give you none otherthan the one and only Nick A. screamed the announcer into themicrophone, in a vain exertion to be heard over the eruption of cheers from theoverflowing auditorium. As I stood, brimming with pride, the noise grew to adeafening level.I walked slowly toward the podium, my grin stiring with eachstep. The announcer shook my hand, the principal slapdashped me on the back, and as Istepped up to the podium, I looked up at a gigantic banner blazing forth mysuccess. It read Nice Guy Builds Ramp Well, it probablywould never relegate that way. Nice Guy Builds Ramp is not exactly acommon honor at an awards cerem ony. The fact is I am, for the most part, a niceguy, and I did, in fact, build a ramp. And here is another fact the truereward did not come from any ceremony but rather because I built it for someone Idid not even know, and it made a world of difference to her.She was an olderwoman, perhaps in her 70s. I never found out what was wrong with her, but she hada gigantic oxygen tank in her simply furnished living room, and she waswheelchair-bound. The whole business began when I participated in a summerprogram where teens from all over come together to do projects for people who aretoo old or poor to get them done. With other kids, I was assigned to build a rampfor this lady who had not been out of her house in seven years. At first Icould not believe I had been talked into going to a work camp, but I soon found Ihad never felt so ethical or had so much fun.My crew and I really bonded, with thiscommon goal of helping a woman who was only seeing the world from her window. Instantly, our group seemed to know each other. Lindsey was tall andathletic with really stretchy skin she could use to launch pencils from her knee,a talent she often demonstrated at lunch. Matt was a year younger and muchshorter, his crew cut not helping him much in the height department. We came tocall him the Handy Man because he was never without super-cargo pants that heldmore tools than seemed humanly possible. Michelle had great,super-precisely braided hair that looked as if it had taken hours to do.I wasreally impressed until one of the braids fell out. Oh, shoot, shesaid, and tied it back in. My whole world came crashing down when I realized thebraids were synthetic and that lots of girls put out them. As our workprogressed, we were so involved that we became impervious to the attacks ofpassersby who stopped to ask what we were doing and could not believe we wereworking for free. The big payoff came when our lady rolleddown the ramp for the first time. I will never forget her tears. For the firsttime in seven years she collected her mail herself. We all gave her a gigantichug.Still in a state of amazement, she invited us to visit anytime, claiming shehad bargain of soda. And as she thanked us over and over again, Ill select it Iteared up. Building a ramp is not the only thing I was ever praised for. Iwon a bronzy medal in the Rockland Final Fencing Tournament junior year, so Iknow what it is like to have people clapping when my name is called. But I alsoknow that structure a ramp was a much greater success than any medal I could everwin. All the Things Im Not Unknown Email me when Un. contributes work Image Credit Samantha P. , Rochdale, MATo look at me, Im just a pretty boy, puton Earth for the amusement of bullies who are jealous of my appearance, andcoveted as a boyfriend. Now, if thats true, I must also be conceited(that goes without saying) and pig-headed, too I must think Im Gods gift towomen. Im really just a pretty face, I dont have much else going fo r me. Godswitched brains for dimples, I guess. I bounce from woman to woman Im ashameless heartbreaker. Yet, I have been in a monogamous relationship for about ayear now. My GPAs a solid B+, high when I apply myself. Im creative Iwrite, I read, I play Dungeons & Dragons. perhaps Im a nerd. I read atleast 75 comics a month, usually more. I have a favorite writer, Ive read morethan the required reading for English, and more than five books without pictures. I play role-playing games. I know what HP and THAC0 stand for, and while Ivenever personally lost touch with reality, Ive played with people who have. Imyour resident fanboy, and own six different Spider-Man T-shirts. I know whokilled Jason Todd (I own the actual issues and the trade paperback), and Imalways ready to argue over which was the best comic series ever,Watchmen or The Dark Knight Returns. I play with action depicts. In fact, Ive built an entire city in my room, and when no ones around,I think the figures talk (I do a great Christopher Reeve impression). I dohomework. My I. Q. is more than the change in my pocket. I didnt need acalculator for the SATs and I never took a prep course. That said, Improbably antisocial. I shy away from sports and physical confrontation. Iveprobably never had a date, and I probably spend all day online ( by chance nights,too). Im probably on the intelligence informationpaper staff, maybe even class president. Well, Ihave a girlfriend, Im really vocal and I only go online for research.Plus, Ican bench 200 pounds and squat twice that much and I do play sports. Maybe Im a protagonist. I play a sport for every season, three for the sole purpose ofbecoming better at the main one. Yes, the world is molded like a football, andorbit is made possible by the powerful arm of Testaverdi. AC/DCs the best bandto get you pumped, and six straight losses is the best way to bring you down. Oneof my favorite movies is Braveheart, and althoughGladiator was good, it doesnt even come clo se. I want to be likeRudy, and I never want anything that happened in The Program tohappen to me.Ive seen things men could never show their girlfriends I can findthe locker room by smell alone and I know for a fact that mold can grow oncotton. Ive heard Welcome to the Jungle 986 times this year (andits only April). I must run out of socks and underwear before I wash them, andeven hence I go commando for a week. Knowing this, you might think I pickon small kids or hang out in large groups. You might think I have a very bigbody with a little head. Youd assume that I use the words dude andcool constantly out of context (which I do). But that cant be right. I mean, I can spell football and I only fight if necessary.Heck, sometimes Ieven use metaphors. Maybe Im one of those artistic guys. I have writtenat least one piece of any type of writing you can think of, and I enjoyed it all(except straight news articles, I really hate writing those). Im going on myeleventh art credit. I took a fashion class and am not ashamed to admit it. Ihave a sensitive side I cry during Bambi. I can appreciate theamount of time it takes to hand draw a couple hundred flowers. I know the fourkinds of self-portraits one without looking in a mirror, one looking in amirror, one drawing from a picture and one of your hand. I know greenscomplement, and exactly what ROY G.BIV stands for. I understand Shakespeare, butnot a word of The Scarlet Letter. When essay assignments are announced, Im theonly one who smiles, and whether you like it or not, I think this essay ishilarious. So, you would figure Id be pretty quiet. You know, I cant speakwell, so my writing will be my voice and such. Nope, Im very loud. I talk andargue and sing. Maybe Im one of those choir boys. I was the only freshmanin my school ever to get a solo, I was in the elite Florida Singing Sons, Iveperformed at nine Sea Worlds, I know all eight versions of the HallelujahChorus and I have two medals for excellence from NYSSMA.But thats notall Im also the lead singer of my very own spunk rock band. Its been one yearand weve had 447 different names. I know why Kurt Cobain shot himself, and Ihope I die before I grow old. I own at least ten Misfits T-shirts, and pants thatsay Hey, Ho Lets Go on the crotch. I own leather pants and astudded bracelet. Im currently waiting for McFarlane to wise up and make aDexter Holland figure, and I dont care what your definition of punk is, GreenDay is good ample for me.By now Im sure youre not assuming anything, and Imsure you suspect that I also do many things to contradict this cliche, like I ownan Eminem repose and Rod Stewarts greatest hits. And while I do have a few bodypiercings, none of them is life-threatening. Well, pigs can fly. Hell hasfrozen over. The world is coming to an end. Because the good-looking, faithful,singing, drawing and writing, jock fanboy is roaming the earth. They said itcould never happen, but I guess they were wrong. I make no excusesfor mysel f and pay no mind to your complaints or opinions. Im everything thatIm not, and I love it.A depot Unknown Email me when Un. contributes work Image Credit Elizabeth B. , Norwich, CT Builtof gray stone and situated on a small plateau in the optic of rolling hills ismy grandmothers three-story farmhouse. Sunken into the land, it fits like aperfect piece in the puzzle of the checkered landscape. This housefostered comfort and happiness. I trusted that it would always be there, and feltsafe in discriminating I could always go back and revel in its character and uniqueness. It was my mothers home. It was my grandmothers house. We drove up thegravel driveway and parked under the overhang.For weeks, my mom had been tryingto get me to go. The settlement was at the end of the week, and I finally gavein. Only five stepping stones away from the road was the door. Massivepine trees, only half as tall when I was born and even smaller when my mother wasyoung, shaded the front of the house and b locked the wrap-around porch on thesecond level. My mom unlocked the door with the key shed had for years. Adraft of the scent inside hit me like a slap in the face. I let it resonate in mybrain as the smell triggered memories. Boxes belonging to strangershad invaded the living room.In the kitchen the refrigerator had been ripped out,the furniture removed. All I could see were the images of Christmas Day duringthe past 17 years. I stepped onto the porch. From the left, the streetslithered through the hills to the front door and continued on to the right. Withone breath I inhaled the sweet pine scent from the trees and looked at thesetting sun. Up the road was my cousins house. Between the two homes wehad dwelled in days of simple play. In the halcyon times of summer, our bathingsuits became second skins, our bikes second sets of legs. We spent comfortablehours in the pastoral landscape, knowing the day was ours.I took one last lookat the view. I didnt want to leave. I didnt want it to be just amemory. My grandfather walked into the house carrying a camera. Muscles oflabor, skin of leather years of hard work were in this once six-foot-tall oldman. His height had shrunk while his belly had swelled. My mom anxiouslysnapped a picture of her old bedroom. The house was retained in its lustre forthat frozen moment. My grandfather put his strong hand, a hand worthy of farming,on my shoulder. Flash. For one last time I was part of these walls. I putthe place to rest in my mind, trying to swallow the lump in my throat.As I saidgood-bye to an era of my life the chapter of my childhood my eyes welled withtears. Closing the white metal door for the last time, I carried with me a senseof security as strong as those old stone walls. Success at Last Unknown Email me when Un. contributes work Image Credit Jason B. , Philadelphia, PA It always looked so easy when my dad did it. He cutsmoothly, his shoulder leaning so close to the pissing that his body lookedparallel to the cool glass. I had been itching to be free of my yellow trainingskis and ski on my own. I wanted to learn to fly over the water just like my dad,but water skiing isnt as easy as it looks.I had been trying for almost a month. First I tried two skis, but my seven-year-old stick legs werent strong enough tocontrol them, so Dad suggested simplifying things by using one ski. Simplify? Slalom ski? My first attempts at slalom skiing were disasters, but Irefused to give up. When we took a family trip to a lake, I couldnt wait to tryagain. After eating a big lunch on the deck overlooking the water, we went outfor a ski. I was the last to go. I reluctantly slipped into the foreboding waterthis lake was a lot bigger and rougher than the one back home. The frothy waterswirled around me and I was terrified.How can I get up in this mess of whitecapswhen I cant even get up in my calm little lake? I wondered. I crouched in thewater, pulled my legs to my chest and waited. After four attempts Iaccepte d defeat but only for that outing. I was determined not to giveup. The next morning my dads friend suggested another way of getting meup, and I said, certain(a) I would try anything to get the chance to ski. He had me sit on the lower portion of the dock, skis in the water and rope inhand as he pulled the ride away. As I sat, I thought about falling like an anchorinto the dark water and getting splinters in my butt. Ready? he asked. yeah I replied, shakily. Iheard the boat roar and my teeth clenched. I felt the rope gently tug my arms andsuddenly the cool air was tingling my legs and the water was split up to let methrough. I was doing it Success at last I couldnt wait to get home and showoff my new skill to my friends. It took seemingly endless gallons of waterup my nose and aching, sonorous arms, but now I can fly across the water almost aswell as my dad. I gained this confidence through persistence and courage -qualities I plan to apply to my life once I reach the big la ke of college andeven the ocean of real life.

Saturday, May 25, 2019

Pirates of Silverland Essay

A. INTRODUCTION OF THE CASEPalm Haul Sdn Bhd (PHSB) was actively engaged in the business of loony toons of crude palm crude oil (CPO). It was in a niche market because of racy demand in delivering the CPO from the mills to the refineries. In addition, due to this reason, the industry players were rewarded with high gross net income borderline which ranged on 35% 45% with low administrative overheads. Howalways, as PHSB involved in divine serving industry, high make up of gross gross sales was inevit qualified in the operations. This thin created higher competitiveness in the market because the industry players tend to operate to a greater extent than efficaciously in managing cost of sales. Furthermore, oil piracy was the major issue which was difficult to be solved and avoided by the industry players. It also caused to significant impact and losses in this industry. In more serious extent, the persons committed this siphoning cases were non set and red-handed.This was the reason contributed serious impact to PHSB, as the gross profit margin was substantially narrowed due to passing increase in direct costs. The drastic decrease of gross profit margin certainly not only caused by the single reason mentioned. PHSB was give to incur high pay paid for CPO shortfall, inconsistency of drivers attendance and high expensed on concern. PHSB was in critical situation due to the emergence of these challenges. In depth of analysing problem encountered by PHSB, the CPO consigned by PHSB was justified and led to the quality issue in refineries.Oilene Refineries Sdn Bhd (Oilene), one of the major customers of PHSB, criticised the CPO delivered was frequently short and soild with water or dung. The low quality of CPO affected the processing plant of Oilene and additional works had to be performed for cleaning purpose, by shutting pot the plant. Because of the serious impact given over by PHSB, the management of Oilene decided whether not to proceed for t he contract renewal, which would be expired in June 2009. Therefore, En. Rossly mustiness inspection the operations of PHSB and necessary actions must be interpreted in order to secure the contract from Oilene.B. COMPANY BACKGROUNDPalm Haul Sdn Bhd (PHSB) was established in 2002, in Taiping, Perak. It was a medium-sized enterprise in the CPO transportation business. It had ab knocked out(p) 200employees, out of which, 80% was in operations, primarily drivers of the comp eithers customized tankers. Generally, PHSB was owned and chaired by Datuk S. Najeed, who was the former chief engineer of Ministry of tape drive PHSB. The routine operation of PHSB was managed by En. Rossly, the CEO and son-in-law of Datuk S. Najeed. Furthermore, this compevery was branched into three major functions which included Account cum Finance, Human Resource and Administration functions. And, they were in charged by three key personnel, Romsee Rossly, Ramli Ali and Aliah Ibrahim, respectively. En Rossly decided to engage with a management consultant who was also a friend of En. Rosslys, to provide effectual solutions for the issues endangered PHSB.C. ISSUES LEADING TO THE INCREASE OF DIRECT COST IN PHSB1. Rising requital to CPO shortfall and low operating margins 1.1 Issues1.2.1 Compensation to the refineriesReferred to the PHSBs two geezerhood financial reports (2008-2009), there were increasing bms of compensation being do by PHSB to the refineries due to the shortage of CPO during the transportation. It showed that until March 2009, PHSB compensated about RM2 million, which already increased more than 33 % from the compensation they made RM1.5 million in 2008. The compensation cost was on increasing trend which it could be seen from the compensation figures from 2006 until 2009. In 2006, the compensation that PHSB had to arrest was RM345, 111 and it was increased double in 2007, RM645, 222, and then again another two-folded increased in 2008, which was at RM1.5 million. PH SB should shoulder the differences in the amount of CPOs that were short-delivered to the refineries.The PHSBs customer, Oilene Refineries Sdn Bhd (Oilene), claimed that the CPO delivered by PHSBs tankers, were less than the recorded quantity in the speech order and some of the CPO had been contaminated with water or sludge. Compared to another transporter readd by Oilene, tiger Oils Transporter, PHSBs consignment was the most difficult to be processed. Despite the claim by Oilene on the delivered CPO, there was also a possibility that the CPO turned into sludge because of their chemical substance reaction to the changes of temperatures in the tanker. Therefore, PHSB should look into this matter as well. Nevertheless, there was a possibility of five years contract, between PHSB and Oilene, would be insecure if these issues were not amicably settled by the PHSB as soon aspossible.1.2.2 Compensation to the staveAnother compensation that PHSB had to cover was regarding the compensatio n to the staff, such as salaries, allowances and ex-gratia. The compensation amount recorded until March 2009, costing PHSB around RM8.03 million, an increase of 7.1 % compare to 2008. There is a possibility that the increased amount was due too numerous festive seasons during the years end. The amount from both compensation lead to the lower operating margin for the PHSB in 2009 compared to 2008.Operating margin is a bar of what proportion of a companys revenue is left over after paying for variable costs of production such as wages, bleak materials, etc. A healthy operating margin is required for a company to be able to pay for its fixed costs, such as stakes on debt. Low operating margin for the PHSB, meaning they are not making a good profit on every Ringgit that they spending on. It entrust jeopardise their bottom line for the financial year.1.2 RecommendationsThere are five possible recommendations for this issue, which are monthly financial report for the PHSB and to hav e an additional staff to monitor this irregularity in the account.1.2.1 Monthly pecuniary ReportBy implementing the monthly financial report, PHSB could monitor their expenses on a monthly basis, thus any regularity could be taken care as soon as possible. The standard monthly financial reporting packet boat includes the following two heart and soul reports (University of Michigan, n.d.)i. Statement of Activity (SOA)The SOA reports display the posted revenue and expense transactions for an accounting period (i.e. one month period) for the specified parameters (e.g. Project/Grant). By presenting the SOA on the monthly basis, PHSBs management could thoroughly monitor and review their activities for that particular month. If there is any unnecessary activity, the management could take corrective action in the beginning it could jeopardise their operations.ii. Gross Pay Register (GPR)The GPR report is a record of from each one employees paycheck salaries andallowances. By having t his report every month, the management impart be able to identify the compensation made to the employees on a monthly basis. And, they volition be notified on the additional or irregularities payment that the PHSB made during that particular month.1.2.3 Close Monitoring on the Tankers TemperatureTo train and educate PHSBs drivers on the measurement of the tanker temperatures in order to avoid any chemical reaction which it could turn the liquid form of CPO to sludge. PHSB also have to invest more on the reliable tankers to keep the CPOs in a suitable temperature.1.2.4 Trucksecures SystemPHSB whitethorn install tankers with the Trucksecure System. It is a unique, simple, non-invasive system fuel loss can be detected from either the main or secondary tank, whether taken through the fuel filler neck, sender hole or from puncturing the tank. One of the main problems encountered by haulers is detecting small but regular amounts of stolen fuel. The Trucksecure system has the efficacy t o measure minimal fuel loss to combat this problem with the additional benefit for the operator to detect suspected internal theft covertly via an nonmandatory GSM text message. By installing this system, PHSB provide be alerted on any attempt to siphon or steal the CPO immediately. Security Company will be alerted as well and they will investigate that particular tanker. This will decrease the possibility of siphoning and stealing of CPOs.1.2.5 Balance Inventory LevelsPHSB have to cooperate with Oilene in implementing the symmetry document trains in checking and manage the CPO. Both companies could review the consignment through the purchase orders, receipt and credit notes, return notes as well as spoken language notes which all of it will be validated by representatives from both companies. To follow-up on this order, both companies could have a thorough check on their inventory records. By implementing this method, PHSB could avoid the possibility of receiving less amount of CPOs than stated in the delivery orders.1 High oil pilferage1.2.3.1. Issues2.1.1 Siphoning caused to higher direct cost incurred to refineries In the transportation industry, the transporter is required to bear for any losses incur during its consignment. The same practice applied to PHSB, hence, it had to reserve huge sum of money as the compensation to the refineries. In fact, the management found that many of the loaded tankers were not delivered to the refineries, but were found to be bedraggled at the roadside by the despotic drivers. In addition, the siphoning case also contributed to the high compensation paid to the refineries. As per the case reported, the compensation cost per turnover hit at 7.7% in 2008, and increased to 8.3% as reported in total of three quarters of income statement in 2009. The increase of compensation cost had led to narrower of gross profit margin as it was a part of cost of sales.2.1.2 Increase of insurance premiumsPHSB took a good practice wh ere it mitigated the consignment happen to third party, the insurer. PHSB had bad label records because many cases happened to be the tankers left abandoned by the drivers. The insurer, Allianz Insurance might not be responsible on the abandoned tankers. Moreover, it brought to higher operation risk of PHSB. Thus, there will be a ground for the insurer to charge greater insurance premiums to cover the inconsistency of operation in PHSB. And, the cost of sales of PHSB will be risen significantly due to the Goods-In-Transit insurance is incurred directly to operation in the nature of transportation.3.2. Recommendations2.12.2.3 Implementation of Fleet Management System (FMS)In the view of Mukhriz Mohd, FMS is a must to be enforced in PHSB. This system allows PHSB to minimise the risks associated with tankers in consignments, improve the operation efficiency and reduce in compensation cost. With this FMS, siphoning cases will be drastically reduced because the management of PHSB is ab le to detect the delivery locations of the tankers. In addition, it helps to reduce the fuel consumption as well. The problem of abandoned tankers will be make passd as the drivers will be red-handed withserious punishments. Therefore, FMS is vital to be installed as PHSB operates in delivery work, despite the high cost of implementation. For the greater reduction in cost of sales and better preventive action, PHSB is strongly advised to enforce accordingly.2.2.4 Serious disciplinary actions will be taken against drivers As the increase of insurance premiums was due to the irresponsible drivers, actions must be taken to penalise them. This solution is made to reduce or even eliminate such cases to be happened repetitively. Ex-gratia will be deducted for the drivers who are identified to commit on wrong-doing. In more serious extent, if the drivers ignore the disciplinary actions, termination of service will be given to the drivers. This solution may not contribute to immediate fin ancial benefits, however, the insurer will reduce the insurance premiums in early when the abandoned tankers cases decline. In other words, it contributes to greater profit margin of PHSB in long term. 2 High Absenteeism/ Driver Shortage3.2 IssuesAs per reported by Ramli Ali, Human Resource Manager of PHSB, the company had the problem on driver shortage due to better offer from bigger company. The company also encountered issue on high absenteeism of drivers. The problem occurred because of irregular routes and away from place for a long period, caused the drivers tend to search for a better jobs or pays.4.4.1. Unattractive remuneration packageAccording to Ramli Ali, PHSB was inefficient to offer an attractive remuneration package to their drivers. With more attractive remunerations offered by big companies, drivers tend to bite the bait, therefore, PHSB needed to hire and train new drivers more frequently. This activity had made increment in the Administration and Operation Exp enses for year 2009. The pilferage activities are recognized to happen during year end. This was identified that most of the drivers more likely needed money during this period oftime, hence, the temptation siphoning the CPO was high.4.2.1.4.4.2. Irregular routes and tight scheduleRamli also declared that irregular routes and tight scheduling were the factors of drivers high absenteeism and shortage. By having this problem, it has affected the quality of operation service where refineries claimed that the CPO had not been delivered on time. Lack of drivers means that same driver might be test several deliveries. Each delivery requires them to stay away from home for a few days. Thus, some drivers might not lead well rested and home away more than they supposed to be.4.4. Recommendations4.5.3. Offering attainable remuneration packagePHSB needs to consider giving year-end bonuses to the drivers in order to earn their loyalties. Hence, this will help to reduce drivers shortage as we ll as absenteeism problem that troubled PHSB throughout the year 2009. PHSB can emerge good remuneration package where year-end bonuses given to the drivers and staff. The bonuses will be much lower than the compensation cost that PHSB is currently bearing. PHSB can as well offer rewards to drivers with satisfaction attendance by giving performance incentives by year end. These incentives also can be applied to those who have delivered CPO as per Purchase Order or sludge-free. This will hope to lower the absenteeism percentage.4.5.4. Realistic SchedulePHSB shall also consider giving annual leave based on Malaysian Industrial Development sanctions guidelines which is normally provided with annual salary increment that is calculated based on a certain percentage of the basic salary and performance. PHSB shall come out with more realistic schedule which drivers are allowed to have some rest after their long journey. PHSB may as well to schedule more conservatively to avoid continual shifts. This may be seen as increment in PHSBs expenses but in long term, it will help to reduce expenses in staff training as per stated in Administrative and Operating Expenses table. With new remuneration package and realistic schedule, drivers can give their greater commitments on their shifts, as a result, PHSB shall be able to enhance their transportation service. Consequently, PHSB will acquire higher profit since the customersare satisfied with the service provided, and indirectly, PHSB will able to expand to a bigger network.3 High Cost of Maintenance4.3 IssuesBeing a logistic service provider specialised in transporting CPO, it is authoritative to emphasise on the upkeep of its tankers. Indeed, PHSBs predicament is also related to this matter. As we have gone through the case carefully, we have identified that PHSB is subject high cost of maintenance. The maintenance costs incurred for the three quarters of years 2009 and 2008 are RM 5.5 million and RM 2,3 million respec tively. Thus, PHSB faced a 143.8 % increase in maintenance cost for 2009 compared to 2008* (estimated based on average calculation of total maintenance cost for 3 quarters of the accounting period). Marginal planned cost accounting or flexible analytic cost planning and accounting studies by Sharman (2003) can be referred to understand the cost of sales in the case of PHSB better. at a lower place are the possible root causes of this predicament.4.4.5 No regular upkeep and maintenance of the tankers.It was found that PHSB did not regulate the maintenance of its tankers. The tankers were only sent for service and repairs when the drivers complained of breakdown. At times, the damages occurred were severe, hence resulting in high cost of repairs. 4.4.6 No standardised administrative mechanism.PHSB is lack of a standardised administration mechanism. At the moment, the perform vehicle and driver allocation and scheduling are done manually. Hence, a lot of time is wasted in the process . The situation get worse if there were any absentee, as the delivery route and allocation of drivers need to be rescheduled.4.2 Recommendations4.3.1 Scheduled maintenance program.PHSB should practice a more systematic method of maintaining its tankers. It should ensure each of its tankers have gone total check-up, let say in afortnight basis before be available for transporting scheduling. As we are concerned, PHSB is a small company with certain constraints. Its annual gross profit margin is just around 10% over the years. Thus, we understand it will be unable to spare extra cost especially if it wanted to establish an in house maintenance facility for its tankers. However, PHSB could overcome this problem by out-sourcing maintenance services from the market. A yearly contract with the service provider will assist PHSB to upkeep its tankers within a minimal cost.PHSB could use its power of negotiation to get good deals from the service provider for this mean. Moreover, PHSB would have an option to discontinue the contract and assign a new service provider in case of dissatisfaction too. Thus, PHSB will be able to cut sales cost, add competitive value to its company and eventually increase operating profit.4.3.2 Computerised Scheduling.It was found that manual scheduling method utilised by PHSB delays time. Hence, a computerised scheduling method will be very convenient. This method will help PHSB to organise delivery routes, driver allocations, delivery durations, maintenance breaks and forecast the total cost of sales regarding this matter systematically. Some of Transportation Management System (TMS) softwares that are widely being used by major third party logistic (3PL) companies worldwide include RoadNet Technologies, TMW Systems and Precision. PHSB could employ any of these softwares too, to manage its operation and administration mechanisms.Moreover, this method does not need an adept to carry out or additional staffs as it could be done by single pe rson who knows how to operate computer and familiar with data entering. Besides, PHSB could ever acquire consultations and trainings from the system provider if it faces any difficulties related to the software. The quality of CPO transported and the safety of the drivers who work for PHSB are greatly influenced by the condition of the tankers. These aspects would affect PHSBs entire operation processes if not tackled immediately. Therefore, we believe the recommendations given will hinder such quandary plus contribute to lower direct cost of sales in the future. Consequently, PHSB will be able to increase its operating profit.D. CONCLUSIONSAs displayed on the financial statements of PHSB, the loss of RM 1.8 millionmarked as the worst performance ever throughout seven years back. This circumstance shall not be repeated if PHSB wishes to remain its competitiveness and roles in the industry. From our analysis, we strongly believe the compensation cost to refineries is the Achilles n umber of PHSB operations. As mentioned above, 8.3% of turnover was solely contributed to compensation expenses. If PHSB is able to manage properly on the direct cost, the reduction portion of the compensation cost will be the additional gains to gross profit margin of PHSB. And, it surely remains PHSB at the higher competitiveness in the industry. However, the key personnel of PHSB must aggressively review on the inconsistencies of the financial reports. The financial reports shall be utilised effectively, as these reports provide a good avenue for the management to identify the weaknesses in the operations, although the information is historical.It is sound that salaries and allowances of drivers are the leading cost component in direct cost, as the drivers are the human capital to PHSB. However, it should not be on increasing trend which the gap is bigger than the increasing turnover. Relevant of remuneration package is powerful to retain and attract more human capital. The relev ance remuneration package would be in term of performance-based incentives. As this variable reward is individualised, drivers will be more motivated to work disciplinarily in PHSB. Although it will affect the gross profit margin, this direct cost is better to flow to the benefits of internal employees, which will improve the employees loyalty, rather than as the compensation cost to refineries. Besides, the upkeep and maintenance must be thoroughly monitored.As mentioned in the case, most of the tankers are fully depreciated. In other words, these aged tankers may lead to higher possibility of breaking down during delivery of PHSB. It is considered cost inefficient when high maintenance cost incurred repeatedly because it will cost a boom to PHSB. As a good recommendation, the tankers must be properly scheduled for regular maintenance checks. This is because preventive maintenance can avoid high repair and replacement costs. Last but not least, the effect from the inefficient opera tion of PHSB leads to higher inventories held by Oilene. This is because of the inconsistencies delivery provided by PHSB. This circumstance further indicates that Oilene will have poor inventory forecasting. The management of Oilene may find difficult to manage the inventory, as PHSB failed toconsign the accurate and planned quantities.And hence, Oilene is required to maintain high level of inventories. Furthermore, the low quality of CPO, which often contaminate by the drivers, also raises an impact on Oilenes inventories. Therefore, higher operation cost will be incurred by Oilene. Besides, Oilene will encounter the bottlenecks issue when the inventories level is high. Production capacity of Oilene may not require huge volume of inventories in short period of time. Also, the product under demand will be another constraint which worsening the bottlenecks. As such, the identified inconsistencies of the financial statements shall be addressed with solutions proposed. These recommend ations may contribute to higher confidence and possibility of PHSB to secure the service contract with Oilene. With tight monitoring and reviewing on the financial data, PHSB will be operated more consistently and achieve more competitive advantages for greater future growth.ReferencesUniversity of Michigan. Financial Operation. Retrieved October 5, 2013 from http//www.finance.umich.edu/finops/reporting/department/standar Sharman, Paul A. (2003). Bring On German Cost Accounting. Strategic Finance (December)

Friday, May 24, 2019

Management Education in India, Opportunities and Challenges Essay

focusing education in India is a new concept as because the preferred careers in the 1940s and the 50s were medicine and applied science and in the 1960s and 70s the IAS and the Central services, the craze since the 1980s has been for management and IT Jobs. As a result, there has been an explosion in the number of business schools in India. Management study is very popular for imbibing versatility and multi- taxing abilities As the demand for management education grows so do the challenge and opportunities too. Today business schools in India tone the challenge of creating an indigenous model of management curriculum.Although the area of action to implement management education is a global one but it is also inevitable for the curriculum to reflect local aspirations. For eg curriculum should focus on local case studies where the management principles are broadly examined, questioned and streamlined to meet the challenges of the local/ guinea pig business environment optimistical ly. Unfortunately, Indian Business schools vary widely in terms of the caliber of the faculty, quality of curriculum, infrastructure, and placement record. Apart from the premier list of B Schools in India the academic standards of most of he B Schools are not upto the mark.In fact at the low end of the spectrum we find institutes charge horrific fee from gullible students but provide negligible academic value addition. The other challenges facing management education in India is to promote research and sanction a global quality assurance and accreditation system and above all to continue working upon to improve against the competitors to enhance its ranking is a challenging task for every institute.