CRU Computer Rental free essay sample

CRU Computer Rentals is a national computer rental company that has seen rapid growth since its inception in 1990. The company purchases computers, printers, monitors, and other peripherals and rents them out both for the long term and short term. CRU’s sales have begun to increase from the previous quarter, but profitability continued to decline. Although revenue was increasing, the decline in profit warranted further investigation into the root problem causing this occurrence. CRU management needed to take corrective measures to reverse this trend and generate some alternatives that would lead to an increase in profitability. Most of CRU’s customers fit into one of three profiles, which differed mainly on the term of the lease. Large corporations replaced their computers every year to stay on the cutting edge of technology, thus leasing computers for a term of one year. Consulting firms and small businesses leased computers for two to four months at a time. We will write a custom essay sample on CRU Computer Rental or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Lastly, trade show participants rented very short term, typically for the duration of the show. Although CRU’s customers’ needs for the length of a rental differed, they all expected short lead times, usually one to two days, and quick, accurate delivery and installation of products. CRU’s inventory consisted of older model equipment and newer model equipment that they purchased, usually at the request of a client. Since technology in this industry changes rapidly, the demand and prices for older model equipment decline quickly. This leads CRU to sell their old equipment in the open market for their used machines and purchase newer models from the money generated. CRU fortunately has been able to recover book value on these older products in the past. CRU has two main warehouses, â€Å"Mega Centers†, located in Illinois and California and 23 local retail centers across the United States. All equipment at these locations are available to rent, with 90 percent of their inventory held at one of the main warehouses. When customers returned equipment, all of it was sent to a Mega Center to be repaired and/or reconfigured. The flow of orders and equipment through the CRU system was as follows (see appendix for flow chart). A customer initially makes a call to a CRU rental number to make an order. The call is routed to a sales specialist or to one of the Mega Centers. The sales specialist takes the order after verifies the customer’s credit information. Then he/she changes the status for the ordered equipment from Available for Rent (status 20) to Reserve Status (Status 32). After the order was entered into the system, it was routed to quality assurance and picking where the order would print out automatically. This printed order contained the details of the order and any special instructions. An employee would then review the order, locate the items ordered, and deliver the units to a holding area in configuration. Technicians then picked up the orders from this holding area to repair and/or reconfigure them. Once the technician was done, he/she would roll the order on a cart to the shipping department. An employee in the shipping department then reviewed the order, packaged it, and shipped it out. CRU covered the cost of shipping to customers, which averaged $25 per unit. Once the rental term was complete, the customer would ship the item back to one of the Mega Centers with prepaid postage paid for by CRU, which again had an average cost of $25 per unit. All items received back from customers at a Mega Center in the receiving department were classified as either defective (Status 40) or not defective (Status 24). Status 24 units were put into storage to be worked on by the pre-configuration department and status 40 units were put into storage to be worked on by the repairs group. Normally 30% of the items received would go to the repair group and 70% would go to the pre-configuration department. A technician in the pre-configuration department would pick the item from storage to be worked on and inspect it again to confirm that it did not need to be repaired; however, 15% of these units did indeed turn out to be defective and required repair. The technician would re-label these items as status 40 and put them back into storage. If the item only needed reconfiguration, the technician would work on the item and then put it back into storage as status 20, available for rent. The cost of converting an item from status 24 to status 20 was $4. Technicians in the repair group would check an item from storage and determine what needed to be replaced. They would fill out an order sheet for parts needed to repair the item and send it to the parts department. The item would then be classified as status 41 and sent to storage. Once the parts department received the items they ordered from suppliers, they would tape the parts to the machine in need of repair, reclassify the item as status 42, and put it into storage. A technician would then take the item from storage again, repair it, and label the item status 20, available for rent. The average parts cost of repairing a unit was $150, which didn’t include any labor costs. CRU’s key performance measure was â€Å"utilization†. Utilization was measured by CRU as follows: Utilization = Inventory on Rent Total Inventory owned by CRU Management always aimed to keep utilization above 50% and CRU achieved an utilization rate of 56% last year(see Appendix for Calculation). Although revenues and utilization had increased from the previous year and were considered to be at reasonable levels by management, CRU’s profit continued to decline. It was managements goal to find solutions to this phenomenon and to increase profits. CRU questioned whether utilization was a good measure of future financial performance or if there were other measures that may be more appropriate to predict future profitability. In order to perform value stream mapping, which enable CRU to focus on process improvement, that is time spent by each unit in the buffer is calculated . Flow rate of the unit in each buffer is calculated using Little’s law. Little’s law can be stated as I=RT Average Flow rate is calculated as shown in Table 2 (Refer Appendix) The average weekly profit of CRU last year is calculated. From the calculations it is seen that CRU got a weekly revenue of $240,000 and had incurred an expense of $113,130. So they had a net profit of $126,870. Depriciation cost of units per week is calculated as $92340 . So operating expense can be calculated as $34520. From the results it is observed that contribution margin is greater than operating expense. (Refer Appendix for Calculation) We have determined that CRU is a company capable of increasing profits, but is in need of reconstructing their pricing scheme. With total revenues increasing over the last quarter, but profits falling, we have determined that their costs have increased more than their revenues. Although their key performance measure of utilization is important, the best measure for the company to measure their success should be focusing on keeping variable costs down. First, we analyze CRU’s profit/loss when implementing their sales drive . It is given that 600 units out of 1400 were rented for 8 weeks and the remaining 800 units for 4 weeks. So the Revenue was calculated as $256,000. Variable Cost is found to be $158,382. Depreciation is found to be $108,705. Hence it is found that with a sales drive CRU will suffer a loss of $11,087(Refer Appendix for Table 3 and calculation) Now we analyze CRU’s profit or loss without implementing sales drive. Here the Revenue is calculated as $144,000. The variable cost is found to be $67,878. The weekly Depreciation is calculated as $55,346. Here they will achieve a gain of $20,872(Refer Appendix for Table 4 and calculation). Hence it is not advisable to implement sales drive. Two concrete plans that help CRU is to Capture market for a longer period and to cut the shipping cost. We can take a look at the same without sales drive, but instead of CRU paying for shipping expenses, they pass this cost along to the customer. By doing this CRU will get a profit of $58,913 which is 2. 5 times of their profit without conducting sales drive. (Refer Appendix for calculation). As shown above, instead of posting a loss of ($11,708) in the first case, they have a profit of $58,913 in the second case when they are able to eliminate their shipping expense. We recommend management to eliminate their shipping expenses to increase their profit. By decreasing their variable costs, their contribution margin will increase. This will allow CRU to be able to cover their depreciation and operating expenses more efficiently and increase their bottom line. We found that the best way for CRU to decrease their variable costs is to cut out shipping expenses. Instead of paying for this expense, they should pass it on to the customer. As per the options suggested by vice president of sales two calculations were performed. First was by keeping inventory units same. It is found that to meet the requirements, the company will have to buy 520 extra units and 240 extra units for option A and option B respectively and sell 100 units for option C(Appendix Table 5). When profit of three options were calculated, Option A had the highest profit . So Option A can be considered as the best choice (Refer Appendix for Table 6 and calculation). Second Option was to keep flow rate the same. To meet the requirements, the company will have to buy 3738 extra units and 1732 extra units for option A and option B respectively and sell 725 units for option (Appendix Table 7). When profit was calculated Option C had the highest profit. So it can be selected as the best choice(Refer Appendix for Table 8 and Calculation). Appendix Flow Chart illustrating CRU’S Operations Table 1 CRU Flow Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1000 1000 1000*. 7=700 1000*. 3+700*. 15=405 405 405 405 405 1000 Inventory 8000 500 1500 1000 500 405 905 500 1000 Flow Time 8000/1000=8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Utilization Achieved by CRU Last Year Utilization = (1000* 8) 14405= 8000 14405= 56 % Average Time Spent By a Unit in Each Buffer Last Year Table 2 Customer Receiving Status24 Status40 Order stored Order at supplies Status 41 Status 42 Status20 Flow Time 8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Average Weekly Profit Revenue = 8,000* 30 = $240,000 Expense(Variable cost Rate) = 50*1,000(Shipping) +595*4 (pre-configuration) +405*150 (Repair)= $113,130 Profit (Contribution Margin) = 240,000 – 113,130= $126,870 Depreciation = (14,405 *1,000) 36 months (156 weeks)= $92,340 / week Operating Expense = 126,870 – 92,340=$34,530 / week Launching Sales Drive Case 1: Demand increases to 1400 units per week and flow time is same (with sales drive) Table 3 Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1400 1400 980 567 567 567 567 567 1400 Inventory 8000 1400*.. 5=700 2097 1400 697 567 264 697 2800 Flow Time 8000/1400=5. 71 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Given 600 units out of 1400 were rented for 8 weeks and rest 800 units for 4 weeks. So Revenue = 600*8*30 + 800* 4* 35 = $256,000 Variable Cost = 2*25*1400 + 4*980*. 85 + 150*567= $158,382 Depreciation = 16958*1000/156= $108,705 Profit = 256000-158382-108705= $-11,087 (LOSS) Case 2: Demand is 600 units per week and flow time is same (without sales drive) Table 4 Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 600 600 420 243 243 243 243 243 600 Inventory 600*8=4800 300 898 597 298 243 541 298 1200 Flow Time 8 0. 5 2. 14 2. 46 1. 23 1 2. 23 1. 23 2 Revenue = 600*8*30= $144,000 Variable Cost = 2*25*600 + 4*420*. 85+ 150*243 = $67,878 Depreciation= 8634*1000/156= $55,346 Profit = 144000-67878-55346= $20782 (GAIN) Above results shows that the sales drive was not very effective. Average Weekly Profit By cutting Shipping Cost Revenue = 600*8*30 + 800* 4* 35 $256,000 Variable Cost = 0 (shipping costs) + 4*980*. 85 + 150*567 = $88,382 Depreciation = 16958*1000/156= $108,705 Profit = 256000-88382-108705= $58,913 (GAIN) Duration of Rental vs. Various Market Segments In order to solve this problem we will first find computers rented per week. Computers rented per week: Option A: . 6*1500+. 3*1000+. 1*600= 900+300+60= 1260 Option B: . 4*1500+. 4*1000+. 2*600= 600+400+120= 1120 Option C: . 2*1500+. 5*1000+. 25*600= 300+500+150= 950 CASE 1 Inventory size is same Table5 OptionA Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1260 1260 882 510 510 510 510 510 1260 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/1260=6. 35 0. 4 1. 7 1. 96 0. 98 0. 79 1. 77 0. 98 2 OptionB Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1120 11200 784 454 454 454 454 454 1120 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/1120=6. 35 0. 45 1. 91 2. 2 1. 1 0. 89 2 1. 1 2 Option C Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 950 950 665 385 385 385 385 385 950 Inventory 8000 500 1500 1000 500 405 905 500 2520 Flow Time 8000/950=8. 42 .53 2. 26 2. 6 1. 3 1. 05 2. 35 1. 3 2 Total number of inventory units: Option A: 8000+500+1500+1000+905+500+2520=14925 Option B: 8000+500+1500+1000+905+500+2240=14645 Option C: 8000+500+1500+1000+905+500+1900=14305 To meet the requirements, the company will have to buy 520 extra units and 240 extra units for option A and option B respectively and sell 100 units for option C. Table Comparing Revenue, Variable cost, Depreciation, and Profit Table 6 Case 1 Revenue Variable cost Depreciation Profit Option A (900*40+300*30+60*25)*52wk =2418000 141998. 8 95673. 07692 2180328 Option B (600*40+400*30+120*25)*52 =2028000 126765. 6 93878. 20513 1807356 Option C (300*40+500*30+150*25)*52 =1599000 107511 91698. 71795 1399790 Therefore, Option A is the best for keeping inventory constant. CASE 2 Flow time is same Table 7 OptionA Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1260 1260 882 510 510 510 510 510 1260 Inventory 1260*8= 10080 630 1887 1260 627 510 1137 627 2520 Flow Time 8 .53 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Option B Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 1120 1120 784 454 454 454 454 454 1120 Inventory 1120*8=8960 560 1677 1120 557 453 1011 557 2240 Flow Time 8 0. 5 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Option C Buffer Customer Receiving Status24 Status40 Order Stored Order at Supplies Status41 Status 42 Status 20 Throughput 950 950 665 385 385 385 385 385 950 Inventory 950*8=7600 475 1423 950 473 385 857 473 1900 Flow Time 8 0. 5 2. 14 2. 47 1. 23 1 2. 23 1. 23 2 Total number of units: Option A: 10080+630+1887+1260+1137+627+2520= 18141 Option B: 8960+560+1677+1120+1011+557+2240= 16125 Option C: 7600+475+1423+950+857+473+1900= 13678 To meet the requirements, the company will have to buy 3738 extra units and 1732 extra units for option A and option B respectively and sell 725 units for option C. Table Comparing Revenue, Variable cost, Depreciation, and Profit Table 8 Case 1 Revenue Variable cost Depreciation. Profit Option A (900*40+300*30+60*25)*52 =2418000 141998. 8 116288. 4615 2159713 Option B (600*40+400*30+120*25)*52 =2028000 126765. 6 103365. 3846 1797869 Option C (300*40+500*30+150*25)*52 =1599000 107511 87679. 48718 1403810 Therefore, Option C is the best for keeping flow time constant.

Music Therapy Effectiveness

Music therapy is â€Å"clinical and evidence-based use of music intervention† to achieve certain goals within a therapeutic relationship by a certified health expert who has successfully completed an approved music therapy course (American Music Therapy Association). Music therapy is a well-established medical care vocation in which highly trained and qualified healthcare experts use music to address social, emotional, cognitive, physical, and psychological needs of patients or clients (Wainapel and Avital 13).Advertising We will write a custom case study sample on Music Therapy Effectiveness specifically for you for only $16.05 $11/page Learn More After carefully reviewing needs of a patient, a music therapist provides the client with music therapy treatment that mostly includes playing, singing, and creating music (Whipple 123). Scholars have argued that music provides good communication avenues, which are very essential in solving problems for clients who have difficulties expressing themselves (Whipple 94). Music therapy is also essential in facilitating treatment, increasing motivation, expressing feeling, and providing patients with emotional support necessary to promote good health (American Music Therapy Association). Apart from providing people with entertainment, music is widely used for treatment (Whipple 94). Because of this feature, music therapy is considered as â€Å"an art and a science† (Whipple 94). In a hospital setting, clients are referred for music therapy session by other doctors after carefully assessing their condition and healthcare needs. On the other hand, clients can also choose music therapy without necessary being referred by a health expert; this is known as self-referral (American Music Therapy Association). Music therapists are almost found everywhere especially in healthcare centers and they play a vital role in helping patients with special needs to improve communication and motor s kills (Wainapel and Avital 124). Music therapists also work with elderly people and they are useful in helping them to cope with life at old age. Music therapy and stroke patients Music can act as stroke therapy especially when combined with other treatment techniques (Wainapel and Avital 93). In a number of cases, music therapists have assisted stroke victims to recover. Scholar and researchers around the world have proved that music has a great effect on the human brain. According to research, music is able to â€Å"affect human emotions and social interaction† (Wainapel and Avital 92). In fact, research has proved beyond doubt that music is able to reduce stress, improve the general mood, and decrease the level of depression in human beings (American Music Therapy Association). Most recent studies have showed that music can help in reducing negative feeling hence improving clients’ motivation (Whipple 99).Advertising Looking for case study on alternative medici ne? Let's see if we can help you! Get your first paper with 15% OFF Learn More Health experts have also argued that when music is combined with other traditional treatments techniques, it can facilitate faster recovery of stroke patients. This is because music has shown ability to improve emotional and motivation for patients (Wainapel and Avital 123). A study conducted recently showed that, when music is incorporated in therapy session of a stroke patient, such a patient is likely to recover faster than when exercise is used alone for treatment (Koen 16). In addition to this, research has shown that stroke patients become more involved in therapy sessions once music is incorporated in the treatment program; this is the motivational aspect of music (Wainapel and Avital 111). Wainapel and Avital argues that music therapy helps in clients’ social functioning therefore motivating them to participate more in the rehabilitation process (265). Different researchers have su pported that when music is used together with traditional therapy, it is able to help stroke patient deal with emotional and social deficits that arise from stroke and hence speeding recovery of such patients (Koen 29). Moreover, music has shown to improve motor skills for stroke patients. Different rhythms produced by music are responsible in stimulating the auditory nerves in the human sensory organ (Goodman 37). Once music therapy is combined with traditional therapy during patients’ rehabilitation, it improves recovery process enabling the patients to walk. The outcomes of combining therapy session with music therapy have been studied extensively. In fact, research has shown that when stroke patient receive music therapy especially learning how to play instruments such as piano and guitar, they tend to improve motor skills within a short period (Goodman 37). In addition, music therapy enhances communication by improving speech for stroke patients (Wainapel and Avital 102) . Combination of music therapy in the rehabilitation process of stroke patients really helps in developing speech. In a study conducted by American Medical Association, stroke patients were divided into two groups. One group received traditional therapy only while the other group received traditional therapy combined with music therapy. Under observation, the two groups continued receiving therapy for specific period. The group that received traditional therapy combined with music therapy showed quick recovery rates than the one that did not receive music therapy.Advertising We will write a custom case study sample on Music Therapy Effectiveness specifically for you for only $16.05 $11/page Learn More The patient receiving traditional therapy and music therapy showed great improvement in speech and communication since they were regularly singing, rapping, and chanting (Goodman 27). Such exercises (singing, chanting, and rapping) have proved to improve m outh muscle recovery for stroke patients. Why music therapy is effective in treating stroke patients and others I believe music is very helpful in improving health. Generally, stroke patients experience walking difficulties, communication problems, headaches, numbness, and visual problems (Goodman 42). On the other hand, music therapy has proved to facilitate muscle recovery, speech, motivational, and mood among others problems (Goodman 7). Activities such as playing guitar, piano, or a drum can facilitate muscle movements for stroke patients. In addition to this, music that contains certain message can enhance cognitive development for patients (Wainapel and Avital 121). As such, activities such as writing lyrics and performing creative music can help stroke patients and others to improve their mental state. On the other hand, activities that allow movement of mouth muscles such as singing, rapping, and chanting can be of great help to stroke patients who have speech problems (Amer ican Music Therapy Association). Finally, since music has the ability to affect human moods and feelings, once patients are engaged in activities that provides aesthetic qualities of music, they tend to improve their moods and motivation hence improving the general health (Goodman 23). In conclusion, music therapy has the ability to improve the quality of life. This is because music has great effect on the human brain (Whipple 112). In fact, music has certain form of effect on emotions that in turns triggers a certain response in the human brain (Wainapel and Avital 124). Patients who have incurred injuries in the brain or have brain problems also appear to respond to music therapy. Because of this, music therapists have continued using different music rhythms to organize the brain hence helping patients with disabilities to respond to other treatment techniques and therefore promoting fast recovery (Wainapel and Avital 124). Because of its vital role in the healthcare sector, music therapy as a discipline is found in different settings including schools, hospitals, correctional centers, and nurseries among others (Goodman 23). When combined with other treatment models, music therapy can play a vital role in recovery of stroke patients, clients with heart problems, and epilepsy among others. As such, music therapy can greatly improve the quality of life.Advertising Looking for case study on alternative medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Works Cited American Music Therapy Association. What is Music Therapy. 2012. Web. https://www.musictherapy.org/about/musictherapy/ Goodman, Doron (2011). Music Therapy Education and Training: From Theory to  Practice. Illinois: Charles Thomas Press, 2011. Print. Koen, Benjamin. The Oxford Handbook of Medical Ethnomusicology. Oxford: Oxford University Press, 2008. Print. Wainapel, Stanley, and Avital Fast. Alternative Medicine and Rehabilitation. New York: Demos Medical Publishing, 2003. Print. Whipple, Jennifer. Music in intervention for children and Adolescents with Autism: A Meta-Analysis. Journal of Music Therapy, 41. 2 (2004): 90–156. Print. This case study on Music Therapy Effectiveness was written and submitted by user Perla Erickson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. 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Sample of Essay With Reasons For Interest in Community Health in Kenya

Sample of Essay With Reasons For Interest in Community Health in KenyaAn interesting and healthy way to gain a college education is by taking a sample of the essay with reasons for interest in community health in Kenya. This is a great opportunity for any student who is interested in getting an education and traveling the world.Kenya is one of the most beautiful countries that one can travel to. It is one of the oldest countries in Africa and has some of the oldest civilization that still exists today.The country of Kenya is one of the last remaining wilderness in Africa. It is one of the fastest growing countries in Africa and is considered to be one of the leading African countries. This is the reason why this country is an ideal destination for both developed and developing countries.The population of Kenya is over 60 million, and the city of Nairobi is the capital of the country. There are many other places that are famous and the culture of the country is varied. This is a perfe ct place to study because of the wide range of interests of the people.The people of Kenya can be of any nationality or religion. The diversity in the population of the country will give you a variety of students that will make you learn from different experiences. You will also get to meet people from different countries as well.There are many things that are worth studying about the country of Kenya, and the opportunities that you can get in the field of education is one of them. You will not have to worry about going back to your country to find a job, because the economy of Kenya is so much more modernized than your country.Going to the country of Kenya is one of the best ways to earn money as you will get an education that will be able to help you to support yourself in your life. You can never go wrong by studying here because the opportunities that you will get here are amazing.

Definition and Examples of Colons

Definition and Examples of Colons The colon ( : )  is a mark of punctuation  used after a statement (such as an independent clause) or that introduces a quotation, an explanation, an example, or a series. In addition, the colon usually appears after the salutation of a business letter (Dear Professor Legree:), between the chapter and verse numbers in a biblical citation (Genesis 1:1), between the title and subtitle of a book or article (Comma Sense: A FUNdamental Guide to Punctuation), and between numbers or groups of numbers in expressions of time (3:00 a.m.) and ratios (1:5). History The word  colon  comes from the  Greek term  kÃ… lon,  meaning a part of a verse or clause, or more literally, part of a limb, particularly a leg. Keith Houston, who has authored several books on punctuation, explained the origin of the colon in his article The Mysterious Origins of Punctuation published on Sept. 2, 2015, on the  BBC  website. Houston said the punctuation mark originated, ultimately, during the third century B.C., in the Hellenic Egyptian city of Alexandria. A  librarian there named Aristophanes developed a series of three dots to break up the unbroken stream of text that had been the norm in writing at the time. The dots, aligned with the middle, bottom, or top of each line, represented what today would be a colon, comma, and period, respectively. Though the Romans disregarded the punctuation marks after conquering the Greeks, the dots eventually were given new life in the seventh century by Isidore of Seville. Ashley Timms in her Dec. 28, 2016, article, A History of Punctuation in English, published on the website of  Unravel Magazine, a linguistics journal, detailed the timeline: In his work The Etymologies (or  Etymologiae  in Latin), Isidore  of Seville explained that the highest dot marked the end of a sentence, the lowest dot functioned much like a comma does today, and the middle dot represented a pause somewhere in between the two: The work of Isidore of Seville was widely respected and he was even cited by Dante Alighieri and quoted by Geoffrey Chaucer.  Etymologiae  was treated as a textbook through the Middle Ages and no doubt had a profound effect on how writers used grammar and punctuation. Eventually, the middle dot evolved into two dots  possibly through Gregorian chants, which included  punctus  elevatas  (raised dots) that looked like the modern-day colon, says Timms. Purpose The Associated Press Stylebook, 2018 provides possibly the best explanation (among the various style guides) of the purpose and use of the colon. The AP says the punctuation mark should be used for: Emphasis:  The AP gives this example:  He had only one hobby: eating.Lists:  The colon usually comes at the end of a sentence or phrase to introduce lists, tabulations, and texts.Listings: Use the colon in such listings as time elapsed (1:31:07.2), time of day (8:31 p.m.), as well as biblical and legal citations (2 Kings 2:14; Missouri Code 3:245–260).Dialogue: An example would be:  Bailey: What were you doing the night of the 19th? Mason: I refuse to answer that.Question-and-answer interviews: The AP gives this example:  Q: Did you strike him?  A: Indeed I did. The AP says you can use a colon to introduce a direct quotation of one sentence that remains within a paragraph. You would also use a colon to introduce long- or block- quotations. When doing so, enter a hard return on the keyboard after the introductory text to bring the quoted material to the next space down, as shown in the history section above. Use and Misuse Use the colon at the  end of a sentence,  after initials  and  abbreviations, after other punctuation marks, in  computing and math, and in Bible verses, among other instances. At the end of a sentence: Use the colon instead of a period when the two clauses have a connection such that a period would be too hard of a break. Capitalize the first word after a colon only if the colon is followed by a proper noun or an independent clause. These examples are adapted from the Associated Press and June Casagrandes book, The Best Punctuation Book, Period: A Comprehensive Guide for Every Writer, Editor, Student, and Businessperson: Right: He promised this: The company will make good all the losses.Wrong:  Refrigerator temperature is critical: if its not cold enough, food will spoil. Right:  Refrigerator temperature is critical: If its not cold enough, food will spoil. Before a list:  Capitalize the first letter of the first word after the colon only if it is a proper noun. Right:  Joe invited several friends to the party: Samantha, David, and Frank.Right:  The pizza came with three toppings: pepperoni, onion, and mushrooms.Wrong:  The pizza came with three toppings: Pepperoni, onion, and mushrooms. After quotation marks and other punctuation:  Use a colon  after  other punctuation marks but never before: The truth was simple (almost too simple): Dan was guilty.The truth, she said, was simple: Dan was guilty. Bible verses:  Cite  listing the number of chapter and verse(s) in this form: Matthew 3:16Luke 21:1–131 Peter 2:1 Math and computing:  Some styles- though not the AP- use colons to separate parts of a  ratio, as in: 2:5, which means a 2-to-5 ratio, two out of five, or 2/53:4, which means  a 3-to-4 ratio, three out of four, or 3/4 Additionally, you can also use a colon to separate a book title and subhead, such as for Casagrandes book listed previously in this section. Use a colon in a citation to separate the chapter and page number, as in: Journal of English Language Learning 15:220–229 Also, never combine a dash and a colon. Linking Equal Ideas Generally, use colons to show that two sentences, or a sentence and a clause, are  parallel  or relate to the same idea or subject, says David Crystal, author of Making a Point: The Persnickety Story of English Punctuation. Examples would be: A  liberal arts education  creates citizens:  people who can think broadly and critically about themselves and the world.- William Deresiewicz, Faulty Towers,  The Nation, May 23, 2011I was going to buy a copy of The Power of Positive Thinking, and then I thought:  What the hell good would that do?- Ronnie Shakes, standup comedian In the first quote, which joins a sentence followed by a nonsentence clause, Deresiewic uses the colon to show that citizens who receive a liberal arts education are the same group as people who can think broadly and critically. The second, by the late Shakes, who was a frequent guest on late-night television shows, uses  the colon (and irony) to show two sides of himself: the optimist who was going to buy a book about positive thinking and the pessimist who talked himself out of it.

Quotes from Metamorphosis by Franz Kafka

Quotes from Metamorphosis by Franz Kafka Metamorphosis is a famous novella by Franz Kafka. The work centers around a traveling salesman, Gregor Samsa who wakes up one morning to realize hes turned into a bug. The absurdist story was considered to be part of the Dada art movement. Metamorphosis Quotes When Gregor Samsa woke up one morning from unsettling dreams, he found himself changed in his bed into a monstrous vermin. He was lying on his back as hard as armor plate, and when he lifted his head a little, he saw his vaulted brown belly, sectioned by arch-shaped ribs, to whose dome the cover, about to slide off completely, could barely cling. His many legs, pitifully thin compared with the size of the rest of him, were waving helplessly before his eyes.- The Metamorphosis, Ch. 1 Why was only Gregor condemned to work for a firm where at the slightest omission they immediately suspected the worst? Were all employees louts without exception, wasnt there a single loyal, dedicated worker among them who, when he had not fully utilized a few hours of the morning for the firm, was driven half-mad by pangs of conscience and was actually unable to get out of bed? - The Metamorphosis, Ch. 1 And now he could see him, standing closest to the door, his hand pressed over his open mouth, slowly backing away as if repulsed by an invisible, unrelenting force. His mother - in spite of the managers presence she stood with her hair still unbraided from the night, sticking out in all directions - first looked at his father with her hands clasped, then took two steps towards Gregor, and sank down in the midst of her skirt spreading out around her, her face completely hidden on her breast. With a hostile expression, his father clenched his fist, as if to drive Gregor back into his room, then looked uncertainly around the living room, shielded his eyes with his hands, and sobbed with heaves of his powerful chest. - The Metamorphosis, Ch. 1 Those had been wonderful times, and they had never returned, at least not with the same glory, although later on Gregor earned enough money to meet the expenses of the entire family and actually did so. They had just gotten used to it, the family as well as Gregor, the money was received with thanks and given with pleasure. - The Metamorphosis, Ch. 2 Hardly she entered the room than she would run straight to the window without taking time to close the door - though she was usually so careful to spare everyone the sight of Gregors room - then tear open the casements with eager hands, almost as if she were suffocating, and remain for a little while at the window even in the coldest weather, breathing deeply. With this racing and crashing, she frightened Gregor twice a day; the whole time he cowered under the couch, and yet he knew very well that she would certainly have spared him this if only she had found it possible to stand being in a room with him with the window closed.- The Metamorphosis, Ch. 2 Into a room in which Gregor ruled the bare walls all alone, no human being beside Grete was ever likely to set foot.- The Metamorphosis, Ch. 2 Gregors serious wound, from which he suffered for over a month - the apple remained imbedded in his flesh as a visible souvenir since no one dared to remove it - seemed to have reminded even his father that Gregor was a member of the family, in spite of his present pathetic and repulsive shape, who could not be treated as an enemy; that on the contrary, it was the commandment of family duty to swallow their disgust and endure him, endure him and nothing more.- The Metamorphosis, Ch. 3 What the world demands of poor people they did to the utmost of their ability; his father brought breakfast for the minor officials at the bank, his mother sacrificed herself to the underwear of strangers, his sister ran back and forth behind the counter at the request of the customers; but for anything more than this they did not have the strength.- The Metamorphosis, Ch. 3 I wont pronounce the name of my brother in front of this monster, and so all I say is: we have to try and get rid of it. Weve done everything humanly possible to take care of it and to put up with it; I dont think anyone can blame us in the least.- The Metamorphosis, Ch. 3, pg. 51 Growing quieter and communicating almost unconsciously through glances, they thought that it would soon be time, too, to find her a good husband. And it was like a confirmation of their new dreams and good intentions when at the end of the ride their daughter got up first and stretched her young body.- The Metamorphosis, Ch. 3

Hewlett-Packard Article Essay Example | Topics and Well Written Essays - 500 words

Hewlett-Packard Article - Essay Example The business thrived and expanded during the leadership of Bill Hewlett at the helms but later on, under successive CEOs like John Young and then Lew Platt in 1993, it started stagnating and losing profits. The printer business was hugely successful but the company faced lot of competition from Dell which was selling customized computers at much lower prices. From 1993 to 1999, computer and printer businesses grew at compound rate of 20% and in 1999, HP formed its spin-off company Agilent Technologies comprising of its instruments and related businesses. Platt lacked strategic necessary leadership that needed to be flexible and visionary to encompass the environmental changes and adopt more aggressive creative inputs. Carly Fiorina, the dynamic young executive who had played critical role in turning the fortunes of new spinoff company of AT&T, Lucent Technologies, was made CEO of the company in 1999. Fiorina brought with a new culture of aggressive selling, merger, incentive based performance that lacked commitment and loyalty towards company. She made sweeping changes within the organization. Her motto was ‘preserve the best and reinvent the rest’. The company’s name was shortened to ‘HP’ and reduced the advertising agencies to only 2 from 43. 80 autonomous product based operating divisions into two front-end sales and marketing organization and two back-end R&D and manufacturing organizations. Revenue over profit and incentive based remuneration over salary based employment became major focus areas. Retrenchment and cost cutting was justified as means to tackle general financial downturn. During her first year, sales increased by 15% but it could not be maintained. The acquisition of Compaq computers in 2002 by HP was primarily to strengthen the capabilities in computer division which later backfired. While initially the merger was successful and it was able to maintain flagship position in computer segment but could

IAS 36 and the Framework for the preperation and presentation of Essay

IAS 36 and the Framework for the preperation and presentation of financial statements - Essay Example The carrying amount can be defined as the amount at which an asset is recognized in the balance sheet less accumulated depreciation and accumulated impairment losses. The recovery amount can be defined as the higher of an assets fair value less costs to sell (usually called net sales) and its value in use (homepage)2. The International Accounting Standards Board has prescribed the identification and conditions for assets to be impaired. Every reporting date at the end of an accounting period every organisation applying the rules of the IFRS should test if any asset is impaired. If any such asset shows that it is impaired then the organisation shall estimate the recovery amount of such asset. Other conditions attach to this test includes the test of for ``an intangible asset with an indefinite useful life or an intangible asset not yet available for use for impairment annually by comparing its carrying amount with its recoverable amount. This impairment test may be performed at any ti me during an annual period, provided it is performed at the same time every year. Different intangible assets may be tested for impairment at different times. However, if such an intangible asset was initially recognized during the current annual period, that intangible asset shall be tested for impairment before the end of the current annual period, test goodwill acquired in a business combination for impairment annually in accordance with paragraphs 80-99 ´Ã‚ ´3 (though the guidance on how to measure goodwill impairment should be included in Section 27, rather than referring to paragraphs 80-99 of IAS 36 Impairment of Assets)4. The IASB also add to the above rule that if an asset may be impaired by its recoverable amount should be estimated for the individual asset otherwise an organisation should determine the recoverable amount of the cash generating unit to the group where the asset belongs (the asset’s cash-generating unit)5. The measurement of the asset’s recovery amount