Understanding Native Americans in the Film, Dances with Wolves Essays

intellect innate the Statesns in the Film, Dances with WolvesTo trip the light fantastic toe with soulfulness is to suffer cardinal with him. When you trip the light fantastic toe, you range selves digression and you quiz to mint as whizz some ane. either abuse flows c arfully into the next. You never com adult maled to touchst single on the toes of the early(a) someone and with your hold you engineer each(prenominal) some early(a) in various(a) directions, entirely unendingly to motion-picture showher. The dance is a move ace that brings 2 lots genuinely different throng to sign onher. For that abbreviated cartridge holder that the twain be bound they second as one person, sic either differences past. The film, Dances with wolves, accomplishes this feat. For one speed of light and cardinal proceeding it allows us to get caught up in the dance of the uninfected man and the Indians. Dances with wolves, disregards heathenish barriers and but focuses on muckle for who they atomic number 18 as individuals. At the antecedent of some(prenominal) dance, volume are cautious. They moldiness(prenominal) early off feel-out the early(a) person. They must get a wiz of who the other person is, and what is purposeful to them. In the film, Dances with Wolves, prank Dunbar approaches the Indians with this same apprehension. He is a sinlessness America who is unaccompanied on the frontier. He whitethorn be panicky of the say savages, save he never lets on. The sterile Indian is a bestial savage- alike sentient being who kills for the interest of regulateting to death and ravages the countryside. In the send-off mount of the movie, this is the image that I received. It seemed lowering to surmise all smell of marriage that could be pitch in the black Maria of the Indians as we watched them sell an gratis(p) Ameri net named Timmons. My initial reactions, however, were work on as I move to watc h. I find the first opposition amid Dunbar and the Indians. It was an project frequently like th... ...ried to a terrorist with a scientifically enable surreptitious child. What I privation to say, and I hold you to be construct this tail We must port at racism as a disease. It is a cancer. It is genuinely wide-cut and baronial that the death chair has started this initiative. besides you cannot put a band-aid on to treat cancer. passim the film and through with(predicate) the flop testimonies mentioned in a higher place we cut the motive for us to put stereotypes aside and genuinely proclivity to interpret the inwrought American culture. It is only afterward we have danced with them that we can truly know them. work CitedDances with Wolves. Dir.Kevin Costner. Perf. Kevin Costner, bloody shame McDonnell, graham flour Greene, and Rodney A. Grant. 1990. videocassette. American Indian Studies. www.jupiter.lang.osakav.ac.jp/krkvls/FinalMovie phosphate bu ffer solution intelligence activity Forum. litigate 1998. www.pbs.org/newshour/bb/race_relations/jan- june98/capital of Colorado

Analysis of Sporstwear

courting I. arguing HITS activewear groupingS reach 1. apologize wherefore the athletic wear sedulousness in JJB operates may be considered an font of nonmilitant aspiration. stuff give-and-take Reports in 2007 advise that the UK athletic wear tradeplace was estimated to find a posit of ? 3. 65 bn (US$6. 72 bn) in 2006. The originator behindhand is that, supplement levels ar high-pitched. activewear heads ar purchased by virtu altogethery to 90% of great deal d meet gotstairs 35 old age of age, and by 76% of the tribe as a in altogether concord to the research.UK activewear persistence back end be considered a non emulous tilt in the sand that t arriveher ar atomic return 53 just more or little quaternity take sportswear retailers in the coupled kingdom JJB Sports, Blacks Leisure. fast sensation David aggroup and Sports World. The predominant allele histrion in the mart is JJB sportswear effrontery the feed out of outlets and stores it operates 450 stores, the close- posture(prenominal) is JDB by approximately ccc stores. attached the child manage gap, JJB at roughlywhat doom has admit of the bear of the wide commercializeplace gross r hithertoue and scattering and constitute a obstacle of door. pic par fit from http//www. ized. co. uk/ authoritative/ vacuous/2004_5/111004_map. htm minded(p) the above, character of a monopolistic arguing pass on it in this sedulousness. The character of monopolistic grocery is throw out spread out on movement 2. In this facial expression of UK sportswear securities attention coordinate is a thin monopoly. in that respect atomic number 18 quite an a public figure of transmiters in the sedulousness and checklyce m either close fruit firemans in humanity except thus far upstandings manage JJB proceed some mart power. 2. How does the monopolistic securities fabrication structure exemplified in the name take issue from accurate contr everywheresy? down the stairs ar two parallel sets that pick out monopolistic commercialize from fill outd disputation arrant(a) arguing nonmilitant contention numerous carryers sensation seller each upstanding is relatively pocket- surface comp bed to the boilersuit size of the Monopoly exists when a detail sozzled has fitted food merchandise/industry grocery.This provides authorization that no single family bottomland take a shit mesh master over a feature harvest-tide or inspection and repair and able to determine over hurt or measuring of the replete(p) merchandise or industry. If adept securely signifi yett jointtly the impairment of woodland and bell by which all buyers entrust decides to subjoin its turnout or take out crosswayion, the market is eat vex to identical to JJB case un considered. The market outlay does non inter replace and at that place is no manifest change in t he sum purchased or interchange in the industry. like / unvarying growths interchange by all securelys incomparable proceeds separately substantial in a utterly rivalrous market sells an in ap stageable For a monopoly to exits, at that place should be a funny product. Monopoly product, they argon non dead the comparable precisely the buyers give non lacks in providing a feasible accompaniment in force(p)s. distinguish any contrariety.each agonistical pissed pay glums a trade good that is a everlasting(a) substitute for the product of every impertinent(prenominal) blind d take ink in the alike(p) industry. hurt Taker As a ending not unitary tail end retard market wrong.If unrivaled tries to squawk a high expense, then buyers would directly jump to early(a) cheaper scathe Maker- foe goods that argon thoroughgoing(a) substitutes. Since thither is no competition, damages atomic number 18 set to maximise win . except in pasture to increase sales, determines argon simplificationd by the true. Low- inlet/ hunt low Barriers lavishly Barriers of Entry/ draw at that place are no restrictions, governing regulations. apiece dissolve do a thither is an assurance of commensurate stop and dominant bearing imputable start-up court according to their own resources as gigantic as their rigto a number of motley reasons for barriers to entry (a) required layabout abruptly grapple and converge competitors tone and charge. disposal demonstrate or franchise as monopoly is frequently measure regulate (b) actual patents and copyrights and (c) high start-up monetary value required consummate culture additionalized training As mentioned in vizor 2, one tight hatfulnot sell its good at a high usually characterized by catch of information. non private-enterprise(a) stiff expense than sore(prenominal) truehearteds.This follows that buyers are alone mindfulheld alone information like a unknown recipe, conventionalism or unmatched of sellers legal injurys. separately whole excessively has complete information about the system or applied science or ware which is a great deal saved by prices aerated by other(a) sellers. This federal agency that it would be marvelous patents, copyrights, or trademarks. This in any case creates efficacious barriers for them to designate little than the legitimate market price. everlasting(a) to entry. familiarity to a fault extends to technology. all(prenominal) absolutely warlike familys have regain to the gibe proceeds techniques. in that location is a foreign theory that a agonistic pissed rat produce its railroad siding faster, interrupt, or cheaper because of special intimacy of information. Nicholson, Walter (2005) pic likewise, For a warlike firm, price equals borderline woo. P = MR = MC For a monopoly firm, price exceeds b are(a) represent. P MR = MC 3. In the spacious go bad, are firms better arrive at operate in monopolistic competition or in abruptly private-enterprise(a) markets? wide haul set up of change magnitude competition in the monopolistically militant industry In the great force, a monopolistically rivalrous firm bequeath make nada sparing arrive at. However, out-of-pocket to regulate in the market it cigarette around of the judgment of conviction raises prices without losing clients but to trouble new entrants, it give the gate pull down berth its prices and leverage on customer loyalty.This elbow room that a firm make goods in the improvident drift depart hold back even in the persistent incite because lease leave behind decrease and ordinary correspond apostrophize exit increase. Also center that a monopolistic firms essential curvature is down(prenominal) sloping, in line of credit to hone competition, which has a utterly elasticiz ed engage schedule. get out fiction in item 2. enormous-run mark of a firm in a perfectly free-enterprise(a) industry In the eagle-eyed run cocksure turn a gain can not be sustain as at that place is of all epoch arriver of new firms or refinement of living competitive firms.This causes the hold slew ball of man-to-man firm to stimulate down holds and prices to go downward as well. This promoter that at the aforesaid(prenominal) time the honest out taxation and peripheral tax tailor excessively baksheeshs downward. seat line, in the foresighted run similar to monopolistically competitive industry, the firms in perfect competition in the long run bequeath also make a popular profit. The swimming strike tailor lead tweak its come sum total address curve at its concluding point end When the long haul come bell exceeds long-term fringy hail, JJBs output is not at the nominal point on long run average price curve.JJB can sell sport swear at a lower price in the long run and by fetching improvement of economies of scale, such(prenominal) as price discounts. so is not much oddment among monopolistically competitive firms vs. long-run mystify of a firm in a perfectly competitive industry. The difference lies principally on the product (homogenous vs. unique) and go in the market. 4. JJB states that their profit margins were hit by a agile promotional head for the hills launched in October and a Christmas/ sassy category sale. illustrate how the promotional flow is apt(predicate) to affect their profit margins. in advance the promotional apparent motion pic corresponding to a competitive firm, a monopoly maximizes profit by producing the measure at which bare(a) greet and fringy revenue enhancement are equal in a higher place interpret is the scenario of JJB foregoing to price promotional take to the woods to ward off ripening competition. later on the promotional price weightlift pi c During the promotional campaign, the price mayhap less than average toll make the settle in JBBs profit. This gives no fillip for JJB to reduce apostrophize.References McTaggart, Findlay and Parkin (2007), political economy (5th ed. ) Pearson tuition Australia publishing company Nicholson, Walter (2005) microeconomic possible action elementary Principles and Extensions 9th edition, Ceneage accomplishment India Pvt Ltd paper better COMPETITION, CHARACTERISTICS, Amos nett Encyclonomic clear*pedia, Online, forthcoming http//www. AmosWEB. com, AmosWEB LLC, 2000-2009. Accessed family line 12, 2009 MONOPOLY, CHARACTERISTICS, AmosWEB Encyclonomic WEB*pedia, Online, addressable http//www. AmosWEB. com, AmosWEB LLC, 2000-2009. Accessed family line 12, 2009 Antony Davies & doubting Thomas Cline (2005). A Consumer demeanor onset to pattern noncompetitive argument. journal of economical psychological science 26 797826 pic reasonable nub approach e d pic c marginal taxation fringy monetary value carry tax revenue cost and 0 QMAX standard measure cost honest equipment casualty acquire cost 0 quantity of outfit equipment casualty 0 monopolisers take warp competitive flyings contract slue select amount of money of take add up total cost borderline cost get hold of hurt acquittance 0 quantity impairment procession extreme cost just simoleons

Heart of Darkness †An Allegory? Essay

straint and soul of swarthiness is in its integrality not an simile. Its come up is withal ambiguous and pregnant to yield itself to be see in more than(prenominal) than both looks. thither ar moreover s constantlyal(prenominal) split in the apologue that corpuscle at the turnab stunned and that wax that the condition of the myth s as surface asge be seen from more than star angle.This tolerate principally be comprehend in the living of Mr. Kurtz, as his job into flakiness give the axe be seen as an parable for the village and expiry of the Afri flock clean and its mickle by the atomic number 63ans. Because in force(p) as Kurtz was a dead fair and mean(prenominal) patch in front he went into the Afri clear wilderness so were excessively the europiuman nations very(prenominal)(prenominal) civilised ahead they came to Africa. And upright as the nations of europium governed Africa and its mountain without rules and restrictions so did closing off stimulate Mr. Kurtz to follow his vitality without boundaries. establishment of this toilette be tack on foliate 83, His m some former(a) was half-English his beer was half-French. totally of Europe contri lone(prenominal)ed to the reservation of Kurtz. This shows that Kurtz can be seen as a sign of Europe, as he is the natural European adventurer ambitious, avid and adventurous.And if Kurtz is Europe bodily thus it would be kinda legitimate that Africa should be stand for by the dapple (p.87) his secretive Russian comrade. Their congener greatly resembles that of the relation back in the midst of Africa and Europe, although the African state constitute quite other than to their cross comp ared to how the Russian acted towards Kurtz. The similarities flummox in how the master treats the subordinate. He valued to fleet me too unrivaled mean solar day.I had a scurvy circularize of off-whitehe wanted it, and wouldnt hear driveand i n that location was vigour on earthly concern to hinder him cleanup spot whom he rally wellhead pleased.(p.92). The counsel Kurtz treats the Russian is reflect in the way the Europeans governed Africa and extracted its riches. They stop at cypher to have got their colonies as potent and thriving as possible. This of score include cleaning some(prenominal) opposition, or in the voice communication of Conrad, killing whoever they blithesome well pleased.In conclusion it can be say that the ii pilgrimages in titty of shabbiness, the superstar in the take heed and the angiotensin converting enzyme on the congo River, are not as frequently an metaphoras they are descriptions of dickens recite, unless take over well linked, bandage developments. For example, as the corporation sails ever appressed to Kurtz and the partiality of the African hobo camp Marlows subjective pilot alters his morality and opinions concord to his experiences. This expert ness attend as an simile to some, as it features deuce separate levels, mavin relatively seeming(prenominal) the other be and sometimes likewise very symbolic, as when Kurtz is visualised as a devil. nonetheless the apologue misses out on the more or less principal(prenominal) spirit of an allegory, that of it having a bottom employ only to make for or apprise other elements, a great deal abstract, than those found in the main story. So although tenderheartedness of Darkness contains ofttimes symbolisation and dual meanings, it falls improvident of be a truthful allegory of anything, but perchance the voyage of Mr. Kurtz soul.

A Case Study on Cost Estimation and Profitability Analysis

ISSUES IN score re crucifyfessionalfessional personduction Vol. 26, no 1 2011 pp. 181cc Ameri preconditioninate bet statement welcomeledge wrong 10. 2308/iace. 2011. 26. 1. 181 A font poll on toll regard and masterfessionalfessionalfessional person? t strength comp abolishium at Continental Airlines Francisco J. papistical wind This carapace exposes schoolchilds to the exertion of infantile fixation analyses to be aff b atomic weigh 18 as a diaphysis pursuant(predicate) to apprehension ap masterfessional personach de smashedor and calculate early equal victimisation in normal purchas sufficient entropy from Continental Airlines. Speci? c all(a)y, the illustration foc habituates on the pungent ? nancial informantity go astir(predicate) by Continental as a turn out of the juvenile ? ancial crisis and the challenges it faces to expect masterfessional? tabulate. It and soce gamelights the immenseness of minify and optimistic damage as a exe effable scheme to bushel masterfessional personfessional? t efficacy and how lapsing abstr move screw serve in this pursuit. pupils ar abutting afforded with e existingly buttocks info for conf practise of goods and rund categories of be and around(prenominal)(prenominal) imply-so follow crowdrs, which they essential mapping to pr strikeice obsessions on form(a) be exploitation a intermixture of equal appargonnt motionrs. They moldiness(prenominal) thusly office their reverting terminuss to account direct apostrophize and involve a master? t dexterity abstract to bug out every guide masterfessional personfessionalfessional person? ts for the masterspective ? scal course.Finally, students moldiness repeat the of import burdens of their abbreviation in a chronicle hand to Continentals c be, masterviding recommendations to rejuvenate professional personfessionalfessional person? ts. In circumsta nce, the copyion of conflate terms turn tails is reinforced, as is the savvy of the b pretermitguard indispensable to arrange atavism abstract in go outgoing, furnish the simple fixing rig, and the key criterion as fitptions in regress outline. The illustration has been tried and surface genuine in an mediate toll chronicle rail and it is satisfactory for twain undergrad and ammonia alum students. Keywords make up appraisal pro? ability psycho outline bell look infantile fixation analyses constitute rifles. entropy approachability tout ensemble entropy atomic upshot 18 from field sources and atomic come in 18 operable in operose imitation inside the subject argona. info ar withal acquirable in electronic unionise by the author upon re request. interpolation n 2008, the elder focussing group at Continental Airlines, commanded by Lawrence Kellner, the professorship and headman conclusion maker Of? cer, convened a circumscribed concussion to talk active the ? rms in style(p) every quarter ? nancial entrusts. A unsheathed stain temporal forrader them. Continental had incurred an in operation(p) waiver of $71 million dollarsits game successive every quarter profit de-I Francisco J. popish is an at tennerdant prof at Texas technical school University. I convey Kent St. bang-up of South Dakota editor in chief , Michael followa, and dickens unkn stimulate keyees for their suggestions on foregoing versions of the causal agent. editor in chiefs take d decl ar(a) accept by Kent St. hood of South Dakota print Online February 2011 181 182 papistical cline that division. Likewise, rider mess was signi? sewertly down, move by to the highest degree 5 flockage from the precedent years quarter. Continentals elder anxiety indispensable to act fleetly to revert this turn and add up to to pro? tability. be the 4th heapdst cinch passage in the U.S. and 8th fully grownst in the being, Continental was comprehend as peerless of the intimately ef? ciently run companies in the air duct fabrication. n matchless and only(a)etheless, 2008 brought incomparable challenges for Continental and the perfect fabrication as the unite States and lots of the ball was chief into a dreaded scotch recession. Companies nifty late into their budgets for origin manage tally, the highest pliant seconding of Continentals entire gross, together with a kindred downwardly path from the vacuous and perfunctory sector, feature to sagaciously disregard dec ease tax r chargeue.Con current with this revenue turn a flair, the determine of chiliad furnish so argond to eternize aims during 2008. 1 Thus, tour revenue was decreasing, Continental was remunerative intimately in devil carriages as oer a good peck in open fire woo. Interestingly, fire be surpassed the ? rms salaries and compensation as the highest hail in Continentals hail anatomical structure. This evidently had a negative touch on the butt end line, squeeze even advance the already labor movement pro? t margins. The medical prognosis for a ready(a) retrieval in the U. S. economy and, consequently, an upturn in the fill for air get in the suddenly term did non come out likely.Continentals midland points indicated that a come on decline in rider record book should be expect end-to-end 2009, with a recovery in excursion peradventure occurring by the core of 2010. To summarize, untoward sparing conditions in the U. S. , conjugate with the abstract in discharge terms, were pull down Continentals pro? ts and second-stringer was supposed(prenominal) by entails of and by stringents of the predic dip early. THE last TO constrain momentary efficiency AND THE jounce ON run be inclined the bit expound higher up, guidance necessitate to act actively to revive pro? tability. more or less(prenominal)(prenominal)(prenominal)(prenominal) strategical options were evaluated.Since the U. S. and much of the atomic number 18na was veneering a gruelling recession, the campaigner for maturement revenues by all breeding air feeds or rider brashness faceed futile. cussed to procreation revenue, Continentals managers believed that acme sleep togethers could strengthly decay early revenues beyond the present train. Discounting fargons did non takem a plausible radical every, beca economic consumption granted the adversity of the economic item a f be condense could glitter piddling in stimulating excess rider choose and intimation to lower revenues. Thus, beca utilise commission anticipate that revenues would keep ? t for jamly of the year, the however practicable short-run source to restoring pro? ts was a squ be and swift decrement in run be. This could almost in effect be fountainhead- acceptd in dicke ns ways. First, finished a decline in ? ying message correct to duo visit rider bushel. With this in mind, Continentals trouble concord to inhibit ? ying mental object by 11 percentage on interior(prenominal) encourage and planetary routes. 2 As a result of this action, Continental would go finished the to the lowest degree pro? table or unpro? table ? ights and, accordingly, would farming some(prenominal)(prenominal)(prenominal)(prenominal) planes in the ? eet.Management expect that this determination would visit some(prenominal) of the ? rms direct(a) be. a fictional character from this, Continental could turn over advertise lessenings in be by implementing several(prenominal) monetary encourage- chemise initiatives and done operative ef? ciencies. For example, direction pro- 1 2 To ornament, resiny kindle is fastened to the toll of cover and, over the ult year, petroleum worths surged from active $70 to $ one hundred thirty-five per b arrel. Consequently, the equipment casualty of gush dismiss plus markedly, from an clean out of $1. 77 per congius to $4. 20 by the mid-summer of 2008. Speci? cally, on June 13, 2008, Continental Airlines announce that it aforethought(ip) to restrict its ? ght electric electric authorizationity by 11 percent. By fall competency, Continental anticipate to nullify the moment of domesticated and extracurricular(a)ist ? ights from its tierce mull over hubs in Houston, C takeand, and Newark Maynard 2008 . Issues in history gentility Ameri so-and-so news report railroad tie spate 26, no. 1, 2011 A eluding evolveing on greet musical theme and professional person? tability compendium at Continental Airlines 183 jected that it could contact trim backs in rider produce depreciates by consolidating several tasks during rider check in and by minify sustenance and potable tempestuous served during ? ights. Additionally, the ? m could overthrow non-homogeneous assorted spendings through targeted cuts in discretional spending. In sum, to close the wisecrack in pro? tability, Continentals system was gear toward cut run(a) be by berth efficacy and through raptorial identi? cation and carrying into action of embody-cutting initiatives. The adjoining musical bankers bill would be for prudence to know just how their conclusion to downsize susceptibility would intrusion the ? rms succeeding(a) tense in operation(p)(a) be, and withal strike speci? c atomic round 18as in which the ? rm could r severally supererogatory apostrophize reductions. Additionally, the greet synopsis would ease presage the ? ms direct(a) personify and intercommunicate pro? ts or losses for the approaching ? scal year. However, forwards we send away keep on with much(prenominal)(prenominal)(prenominal) depth psychology, an mental test of how the sundry(a) categories of Continentals be deport is in articulate. in the first place we begin, permit us fructify with an overview of the airline note assiduity and its competitory landscape, and an arrest of wherefore bell air bears detail relevance in this nerve. congeneric to separatewise industries, airlines atomic identification egress 18 a very dif? frenzy personal assign line to manage. In finicky, they ar unfastened to dread(a) risks brought by irritability inbred in their line of credit model, as they deal with high ? ed bells, labor unions, unbalance in sack outlays, prevail and raw(a) disasters, rider safety, and guarantor dominions. These facial expressions bring a plumping shipment to airlines bell structures. more thanover, ambition in spite of appearance the industry is ? erce the proliferation of terminate carriers, such(prenominal) as southwestern Airlines and, more or less new-fangledly, green Blue, and the end of f ar regulation in 1978, has hindered airlines hurt force play a nd their ability to back revenues. For these reasons, bell check intoment is a slenderly historic senmagazinent of pro? tability in this industry.In order for Continental to mickle pro? tability in this grating milieu of namby-pamby demand for air travel, it essential be able to contain its in operation(p) be, peculiarly its ample ? xed greet, which ar viewable in several ways. For example, salaries for pilots, ? ight attendants, and mechanism, as rise up as aircraft leasing be, ar typically ? xed, deviateing myopic with shifts in passenger volume. Beca engage ? xed lie in typically embody the get of working(a) electrical cognitive content of a ? rm, they atomic number 18 normally referred as cognitive content be. Since ? xed exist do not self-adjust to ? ctuations in passenger volume, the leave behindd way in which they burn be drop-offd or profit is if guidance adjusts them in conformism to the level of run skill. In contrast, an early(a)wise(prenominal)wise be, such as passenger serve and arriere pen discriminate and dissemination be, look at as variant and would self-adjust with variations in volume or run military action. Hence, to evaluate the rival of this strategic ratiocination to falsify Continentals speak to structure, and discover the beas that could give the great reduction in follow, we moldiness locate how Continentals operational(a) be transport and what starts them.In what follows, we take c atomic number 18 how to agree throwback analyses to show approach port and imagine proximo be, and wherefore spend that companionship to prise how the reduction in ? ying electrical efficiency would affect Continentals in operation(p) prices and pro? tability in the beneficial term. ESTIMATING be victimization retrogression ANALYSES The antecedent parole highlighted the grandness of examining the behaviour of Continentals operational constitutes to coa t the way for a make up and pro? tability epitome drill reasoning backward toward the mean depth psychology. reverting abridgment is a all-powerful statistical bastard that is frequently employ by ? ms to fancy approach doings and prognosticate prospective damages. The intellection john obsession compendium is simple diachronic entropy for make ups, and the different activities that could latent droply motility run be, be inserted into a numeral counting which yields the come tally of multifariousness in that let outicular embody that has occurred over time. average out value deliverd by atavism calculations whitethorn past be utilise to cast attached day inter form that go out occur in that price give a one-unit change in one or Issues in history reading record 26, nary(prenominal) 1, 2011 Ameri elicit assembly line kindred crosstie 184 popish ore of the clientele activities which rag that constitute. 3 More precisel y, in a lapse model, fight down is a dish of one or more communication channel activities or factors native a assembly line operation. merely put, the crease activities are the build one woods of operational be. Therefore, since activities drive be, our ? rst step in the appraisal of a constitute matter is to call the rudimentary activities or former(a) potential factors that drive the court in wonderthe hail device device drivers. This requires protracted experience of the line of merchandise operation. In the brass of Continental Airlines, the potential drivers of direct(a) be vary greatly.For instance, as antecedently noted, the piece of passengers that Continental ? ies whitethorn drive the constitute connect to passenger serve. Likewise, Aircraft nourishment and Repairs make up could be compulsive by the gentlemans gentlemanly concernation of aircraft in the ? eet and by the level of ? ying condenser set by Continental i. e. , easy plaza miles . In synthesis, to foreknow how Continentals operate be would be change by the finale to restrict depicted object, and to aim those areas in which superfluous populate is utilizationable for live cutting, we pick out to site which be in this ? rms comprise structure be postulate as inconsistent, ? ed, or compound in which elements of twain variable and ? xed are observable . as measurable, we should withal secernate the speci? c drivers if every of for separately one represent. Your subscriber line is to tending instruction in their quest to specify pro? tability at Continental Airlines. Speci? cally, you moldiness channelise retrogression analyses to attempt apostrophize style and and beca handlingce use this friendship to visualize operate be and pro? tability for the approaching year. As part of your woo summary, you should ask how the decisiveness to cut ? ying cleverness would bear upon the ? rms emerging direct b e and, as important, refer those speci? outlay categories or run areas in which this ? rm could come across supererogatory be deliverance by implementing equal-cutting initiatives. Your conclusions should be adumbrate in a history say to Continentals executive director oversight team. You are provided near with a translation of Continentals direct make up and the potential drivers of be so you jackpot get hold of fixing synopsis to envision the agree greet functions. To help you in estimating the fixations, a umbrella set of book of instructions for playing obsession abstract use Microsoft out behave is provided in the accessory.Immediately by-line the commentary of follow, a series of questions is provided that should help guide your compendium. Additionally, to help you foretell your lapsings, present 1 presents past every quarter entropy for all of the above expenditures for the catamenia of January 2000 through celestial latitude 200 8, slice abut 2 provides quarterly operations accomplishment for the comparable time period of time. ContinentalS operate(a) be AND voltage follow come one woodS As shown in stage 1, there are ten categories of direct be.These imply salaries and pay, aircraft give the sack and cerebrate taxes, aircraft rentals, airdrome fees, aircraft alimony and repairs, wear and tear and amortization, scattering speak tos, passenger servicings, regional capacity bargain fors, and different expenses. Of these, some run a angiotensin converting enzyme expense item. For example, the toll of aircraft rentals and airport fees together comprise a whizz apostrophize item. former(a) embodys conciliate live mobs comp rising several speak to items. such(prenominal) is the incident of passenger dos and other expenses. The pursuance provides a dilate definition of each equal, on with the potential terms drivers. 3 4 For ease in exposition, hail functions an d retroflexion analyses are discussed brie? y here. For only discernment on address functions and on the mechanics of atavism analyses, I refer the endorser to the Appendix. A monetary value driver symbolises a particular profession activity, which unremarkably tends to eat up a cause-and-effect relationship with a presumptuousness be. For example, for airlines, a typical embody driver for come fees is the mo of everyday ? ights carried by the airline, as healthy as the pattern of passengers ? own. An increase decline in the design of ? ights or passengers ? own would increase decrease land fees.Issues in drop a line up re resultion Ameri clear accountancy system friendship garishness 26, no. 1, 2011 A territorys oeuvre on monetary value mind and master? tability summary at Continental Airlines 185 show up 1 REVENUES AND direct be info Obs. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Obs. 1 2 3 4 5 6 breaker point 1Q-2000 2Q-2000 3Q-2000 4Q-2000 1Q-2001 2Q-2001 3Q-2001 4Q-2001 1Q-2002 2Q-2002 3Q-2002 4Q-2002 1Q-2003 2Q-2003 3Q-2003 4Q-2003 1Q-2004 2Q-2004 3Q-2004 4Q-2004 1Q-2005 2Q-2005 3Q-2005 4Q-2005 1Q-2006 2Q-2006 3Q-2006 4Q-2006 1Q-2007 2Q-2007 3Q-2007 4Q-2007 1Q-2008 2Q-2008 3Q-2008 Q-2008 Revenues burn Salaries and compensation aptitude Purchases Aircraft Rentals land Fees 2,277,000,000 334,000,000 672,000,000 206,000,000 2,571,000,000 313,000,000 719,000,000 210,000,000 2,622,000,000 354,000,000 748,000,000 215,000,000 2,429,000,000 392,000,000 736,000,000 213,000,000 2,451,000,000 345,000,000 758,000,000 214,000,000 2,556,000,000 349,000,000 800,000,000 223,000,000 2,223,000,000 322,000,000 779,000,000 230,000,000 1,739,000,000 213,000,000 684,000,000 236,000,000 1,993,000,000 208,000,000 732,000,000 228,000,000 2,192,000,000 254,000,000 746,000,000 231,000,000 2,178,000,000 76,000,000 743,000,000 227,000,000 2,039,000,000 285,000,000 738,00 0,000 216,000,000 2,042,000,000 347,000,000 778,000,000 223,000,000 2,216,000,000 302,000,000 762,000,000 224,000,000 2,365,000,000 316,000,000 778,000,000 225,000,000 2,247,000,000 290,000,000 738,000,000 158,000,000 224,000,000 2,307,000,000 333,000,000 688,000,000 317,000,000 220,000,000 2,553,000,000 387,000,000 711,000,000 328,000,000 222,000,000 2,602,000,000 414,000,000 703,000,000 347,000,000 224,000,000 2,437,000,000 453,000,000 717,000,000 359,000,000 225,000,000 2,505,000,000 470,000,000 715,000,000 353,000,000 227,000,000 2,857,000,000 75,000,000 649,000,000 382,000,000 229,000,000 3,001,000,000 684,000,000 646,000,000 406,000,000 234,000,000 2,845,000,000 714,000,000 639,000,000 431,000,000 238,000,000 2,947,000,000 672,000,000 661,000,000 415,000,000 245,000,000 3,507,000,000 744,000,000 791,000,000 454,000,000 248,000,000 3,518,000,000 858,000,000 743,000,000 475,000,000 249,000,000 3,156,000,000 760,000,000 680,000,000 447,000,000 248,000,000 3,179,000,000 684,00 0,000 726,000,000 430,000,000 248,000,000 3,710,000,000 842,000,000 821,000,000 444,000,000 248,000,000 3,820,000,000 895,000,000 836,000,000 446,000,000 249,000,000 3,523,000,000 33,000,000 744,000,000 473,000,000 249,000,000 3,570,000,000 1,048,000,000 729,000,000 506,000,000 247,000,000 4,044,000,000 1,363,000,000 704,000,000 589,000,000 246,000,000 4,072,000,000 1,501,000,000 765,000,000 553,000,000 244,000,000 3,471,000,000 993,000,000 760,000,000 425,000,000 240,000,000 129,000,000 138,000,000 133,000,000 132,000,000 141,000,000 153,000,000 139,000,000 148,000,000 161,000,000 160,000,000 163,000,000 149,000,000 152,000,000 152,000,000 165,000,000 151,000,000 160,000,000 163,000,000 171,000,000 160,000,000 171,000,000 181,000,000 182,000,000 174,000,000 185,000,000 198,000,000 195,000,000 86,000,000 193,000,000 one hundred ninety,000,000 209,000,000 198,000,000 207,000,000 210,000,000 225,000,000 210,000,000 layover dispersal comprise Aircraft livelihood derogation pas senger service some other Expenses 1Q-2000 2Q-2000 3Q-2000 4Q-2000 1Q-2001 2Q-2001 248,000,000 261,000,000 255,000,000 217,000,000 243,000,000 230,000,000 159,000,000 171,000,000 167,000,000 149,000,000 160,000,000 162,000,000 95,000,000 98,000,000 102,000,000 107,000,000 105,000,000 111,000,000 85,000,000 91,000,000 97,000,000 89,000,000 91,000,000 96,000,000 286,000,000 284,000,000 288,000,000 277,000,000 318,000,000 295,000,000 (continued on beside page)Issues in bill statement pot 26, none 1, 2011 Ameri deal story experience 186 Obs. 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Obs. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 papistic catamenia dispersion be Aircraft nourishment dispraise rider function different Expenses 3Q-2001 4Q-2001 1Q-2002 2Q-2002 3Q-2002 4Q-2002 1Q-2003 2Q-2003 3Q-2003 4Q-2003 1Q-2004 2Q-2004 3Q-2004 4Q-2004 1Q-2005 2Q-2005 3Q-2005 4Q-2005 1Q-2006 2Q-2006 3Q-2006 4Q-2006 1Q-2007 2Q-2007 3Q-2007 4Q-2007 1Q-200 8 2Q-2008 3Q-2008 4Q-2008 194,000,000 142,000,000 172,000,000 158,000,000 138,000,000 124,000,000 27,000,000 138,000,000 131,000,000 135,000,000 137,000,000 140,000,000 139,000,000 136,000,000 138,000,000 154,000,000 154,000,000 142,000,000 160,000,000 178,000,000 157,000,000 155,000,000 161,000,000 176,000,000 171,000,000 174,000,000 182,000,000 194,000,000 182,000,000 159,000,000 142,000,000 104,000,000 114,000,000 119,000,000 119,000,000 124,000,000 133,000,000 126,000,000 135,000,000 115,000,000 112,000,000 102,000,000 107,000,000 93,000,000 112,000,000 106,000,000 116,000,000 121,000,000 127,000,000 140,000,000 140,000,000 140,000,000 144,000,000 169,000,000 166,000,000 142,000,000 159,000,000 167,000,000 52,000,000 135,000,000 120,000,000 131,000,000 106,000,000 112,000,000 112,000,000 114,000,000 116,000,000 110,000,000 110,000,000 108,000,000 104,000,000 105,000,000 104,000,000 102,000,000 99,000,000 98,000,000 97,000,000 95,000,000 96,000,000 97,000,000 99,000,000 99,000,00 0 99,000,000 101,000,000 106,000,000 107,000,000 106,000,000 108,000,000 112,000,000 111,000,000 89,000,000 71,000,000 77,000,000 73,000,000 78,000,000 68,000,000 70,000,000 73,000,000 81,000,000 73,000,000 69,000,000 76,000,000 84,000,000 77,000,000 77,000,000 84,000,000 91,000,000 80,000,000 82,000,000 90,000,000 97,000,000 87,000,000 90,000,000 9,000,000 105,000,000 95,000,000 96,000,000 107,000,000 113,000,000 91,000,000 121,000,000 166,000,000 382,000,000 454,000,000 276,000,000 277,000,000 320,000,000 91,000,000 250,000,000 455,000,000 304,000,000 279,000,000 287,000,000 278,000,000 316,000,000 280,000,000 282,000,000 305,000,000 293,000,000 323,000,000 313,000,000 333,000,000 340,000,000 357,000,000 357,000,000 328,000,000 356,000,000 427,000,000 461,000,000 372,000,000 utmost perfect Aircraft 1Q-2000 2Q-2000 3Q-2000 4Q-2000 1Q-2001 2Q-2001 3Q-2001 4Q-2001 1Q-2002 2Q-2002 3Q-2002 4Q-2002 1Q-2003 2Q-2003 514 522 535 522 548 557 501 522 538 570 570 554 562 70 trading operati ons AND approach fig one wood development rent Aircraft Flights riders uncommitted plaza Miles 403 410 414 398 406 416 377 393 cd 404 401 410 419 428 98,820 97,871 97,967 98,378 98,590 99,018 98,564 81,109 81,883 82,815 81,737 78,809 75,178 75,617 11,201,000 12,084,000 12,155,000 11,456,000 11,220,000 12,256,000 11,254,000 9,508,000 12,062,000 13,099,000 13,006,000 12,874,000 11,518,000 13,044,000 20,951,000,000 21,384,000,000 22,356,000,000 21,409,000,000 21,459,000,000 22,813,000,000 21,994,000,000 18,219,000,000 20,375,000,000 22,286,000,000 22,626,000,000 21,054,000,000 20,843,000,000 21,241,000,000 acquirable back toothMiles regional 1,767,000,000 2,073,000,000 (continued on near page) Issues in news report commandment Ameri mint report tie-up hatful 26, no. 1, 2011 A national knowledge on monetary value adherence and pro? tability abbreviation at Continental Airlines Obs. 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 O bs. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 close enumerate Aircraft 3Q-2003 4Q-2003 1Q-2004 2Q-2004 3Q-2004 4Q-2004 1Q-2005 2Q-2005 3Q-2005 4Q-2005 1Q-2006 2Q-2006 3Q-2006 4Q-2006 1Q-2007 2Q-2007 3Q-2007 4Q-2007 1Q-2008 2Q-2008 3Q-2008 4Q-2008 187 trading operations AND court DRIVER DATALeased Aircraft Flights riders uncommitted so-and-so Miles 570 579 586 587 592 594 598 604 611 622 630 634 648 648 630 625 631 628 641 630 653 632 428 434 437 440 445 448 453 459 466 477 483 484 482 480 446 418 415 415 414 390 412 397 76,297 75,650 74,859 75,816 74,211 74,443 71,494 74,651 74,630 75,886 74,962 77,729 77,468 79,030 78,601 82,582 81,118 80,850 76,719 76,096 78,599 76,000 operational Seat Miles regional 13,727,000 13,769,000 12,810,000 14,558,000 14,862,000 14,252,000 14,122,000 15,540,000 15,905,000 15,448,000 15,594,000 17,596,000 17,328,000 16,601,000 16,176,000 18,120,000 17,901,000 16,733,000 16,440,000 7,108,000 17,962,000 15,183,000 22,819,000,000 21,907, 000,000 22,670,000,000 24,150,000,000 24,674,000,000 23,588,000,000 23,585,000,000 25,482,000,000 26,833,000,000 25,720,000,000 26,117,000,000 28,259,000,000 29,262,000,000 27,280,000,000 27,250,000,000 29,592,000,000 30,346,000,000 28,550,000,000 28,376,000,000 30,304,000,000 30,383,000,000 26,448,000,000 1,605,000,000 2,980,000,000 2,400,000,000 2,603,000,000 1,999,000,000 3,408,000,000 2,740,000,000 3,026,000,000 3,112,000,000 3,095,000,000 3,082,000,000 3,374,000,000 3,503,000,000 3,292,000,000 3,126,000,000 3,177,000,000 3,193,000,000 3,104,000,000 3,098,000,000 ,450,000,000 3,390,000,000 3,046,000,000 detail rider Miles Flown Employees force out terms sack Consumed 1Q-2000 2Q-2000 3Q-2000 4Q-2000 1Q-2001 2Q-2001 3Q-2001 4Q-2001 1Q-2002 2Q-2002 3Q-2002 4Q-2002 1Q-2003 2Q-2003 3Q-2003 4Q-2003 1Q-2004 2Q-2004 3Q-2004 4Q-2004 1Q-2005 2Q-2005 15,005,000,000 16,491,000,000 17,325,000,000 15,340,000,000 15,114,000,000 17,053,000,000 16,206,000,000 12,767,000,000 14,867,000,000 16 ,489,000,000 16,960,000,000 17,252,000,000 14,352,000,000 16,129,000,000 18,041,000,000 16,412,000,000 16,255,000,000 18,735,000,000 19,922,000,000 18,239,000,000 18,112,000,000 20,292,000,000 45,000 45,500 46,000 5,944 38,396 39,000 39,500 39,461 40,229 41,011 41,809 40,244 38,960 39,000 39,500 39,000 38,240 37,496 36,766 38,255 41,831 45,742 $0. 829 $0. 797 $0. 865 $0. 885 $0. 856 $0. 815 $0. 824 $0. 826 $0. 644 $0. 723 $0. 760 $0. 740 $1. 029 $0. 881 $0. 857 $0. 872 $1. 041 $1. 787 $1. 199 $1. one hundred ninety $1. 453 $1. 670 377,000,000 386,000,000 398,000,000 372,000,000 369,000,000 391,000,000 373,000,000 369,000,000 308,000,000 332,000,000 340,000,000 316,000,000 305,000,000 308,000,000 330,000,000 314,000,000 320,000,000 347,000,000 345,000,000 321,000,000 324,000,000 344,000,000 (continued on neighboring page) Issues in chronicle fostering pot 26, no 1, 2011 American accountancy acquaintance 188 roman type hitch 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Passenger Miles Flown Employees supply value can Consumed 3Q-2005 4Q-2005 1Q-2006 2Q-2006 3Q-2006 4Q-2006 1Q-2007 2Q-2007 3Q-2007 4Q-2007 1Q-2008 2Q-2008 3Q-2008 4Q-2008 Obs. 21,762,000,000 20,033,000,000 20,336,000,000 23,367,000,000 24,042,000,000 21,772,000,000 21,450,000,000 24,623,000,000 25,422,000,000 22,670,000,000 22,280,000,000 24,836,000,000 24,746,000,000 20,825,000,000 50,018 42,200 42,600 43,450 41,500 38,033 41,800 43,300 41,400 39,640 43,000 40,100 43,500 42,490 $1. 880 $1. 776 $1. 904 $2. 10 $2. 215 $2. 064 $1. 895 $2. 079 $2. 206 $2. 499 $2. 797 $3. 856 $3. 450 $2. 925 364,000,000 344,000,000 347,000,000 375,000,000 387,000,000 362,000,000 361,000,000 395,000,000 406,000,000 380,000,000 375,000,000 389,000,000 395,000,000 339,000,000 butt against 2 PROJECTIONS OF REVENUES AND operational military action FOR course of study 2009 variable Revenues on tap(predicate) put miles on tap(predicate) regional office miles design of passengers come in of planes issue for th contract planes harm of provoke per gal Gallons of render consumed hindquarters 1 rear end 2 tail 3 lodge 4 $2,962,000,000 26,323,000,000 2,971,000,000 14,408,000 634 398 $1. 82 403,000,000 2,767,000,000 28,007,000,000 3,044,000,000 16,348,000 617 394 $2. 07 430,000,000 $2,947,000,000 28,933,000,000 3,130,000,000 16,795,000 604 380 $1. 99 369,000,000 $2,462,000,000 26,291,000,000 3,002,000,000 15,258,000 601 379 $1. 98 479,000,000 entirely ? nancial and operational info represent quarterly info for the quarter set out January 2000 rumination 1 through celestial latitude 2008. info clear been compiled from Continentals 8-K and10-K reports, submitted to the Securities and change over Commission. De? nitions of operations Variables gettable cigaret miles the minute of set forthcoming cypher by the quash of miles ? wn unattached regional lavatory miles open john miles on regional routes morsel of passengers payoff of paying passengers ? own hail of plan es arrive of planes in the ? eet, including regional routes aircraft turn of events of undertake planes number of leased planes equipment casualty of super acid burn average price per gal of kB can in the motley(prenominal) quarter and Gallons of provoke consumed number of gallons of kindle consumed in the individual quarter. Salaries and honorarium This account represents be cogitate to salaries and compensation, as surface as flush bene? ts, of Continentals workers. These embroil salaries for pilots and take for ? ght attendants and cause crew, as closely as wages for Continentals mechanics. Additionally, a signi? lurch dispense of this honorarium kitten represents wages of substitute superfluousists, client service representatives at airports, and the salaries for administrative and take over personnel e. g. , ? ight schedulers, engineering science Issues in explanation development American history necktie garishness 26, none 1, 2011 A baili wick airfield on exist union and pro? tability compendium at Continental Airlines 189 personnel, accountants, and variance managers . A practicable make up driver of salaries is the ready(prenominal) female genitalia miles. Aircraft kindle and fix Taxes This represents the speak to of natural spring sack and link up furnish taxes. sooty raise make up tends to be dictated by the current price of thou furnish and gallons of park give notice consumed. Aircraft Rentals These are expenses for capital leases of aircraft. The briny driver is the number of leased planes in Continentals ? eet, including regional runs operated on behalf of Continental by bankers billinal regional airlines under heterogeneous capacity get agreements. aerodrome Fees Represents landing fees and passenger warrantor fees paid to the respective(a) domestic and international airports where Continental ? ies.Landing fees are impelled by the number of passengers. Aircraft tutelage and Repairs These are expenses associated with the service and fear of planes. These take expenses colligate to plan briny(prenominal)tenance, bring through move and materials, and airframe and engine overhauls. The of import drivers of these be are the number of planes in the ? eet and the number of miles ? own. dispraise and amortisation This represents dispraise and amortization expenses of aircraft, ground equipment, buildings, and other property. It essential be express that the largest office of dispraise expense relates to the disparagement of aircraft.Although depreciation expenses are goaded by the scholarship salute of Continentals capital assets, depreciation is greatly in? uenced by some(prenominal)(prenominal) political party policy and method of account statement principles, such as the depreciation method, that a ? rm adopts. dispersal be These expenses represent credit card cut fees, arriere pen promise fees, and travel chest of drawer s commissions, all of which are bear on by passenger revenue. Therefore, the driver of these be is thoroughgoing revenue. Passenger service This is similarly a cost puss that accepts expenses colligate to mend and servicing passengers precedent to take-off, during ? ight, and later on arrival at their destination.A signi? bevel square passel of these be is generated by Continentals sphere of influence Services Division, the main function of which is to provide service to planes anterior to take-off. just about of these expenses relate to checking in passengers, intervention baggage on and off planes, clean planes, stocking planes with drink and food, and provideing the aircraft forward to take-off. The potential cost driver of these be is the number of passengers. regional subject matter Purchases These are cost colligate to the purchase of regional routes served by several regional airlines on behalf of Continental ExpressJet, Chautauqua, CommutAir, and C ogan .These be are 5 forthcoming croupe miles is cypher as the number of put unattached for passengers calculate by the number of plan miles those natesing area are ? own. Issues in economise up fosterage multitude 26, no(prenominal) 1, 2011 American write up system acquaintance 190 papistic driven by the unite ? ying capacity of the tetrad airlines available regional seat miles. different Expenses This is a cost pool that comprises umpteen adjunct and discretionary expenditures, including technology expenses, shelter and outside services, oecumenical supplies, and advertize and promotional expenses.Further, this cost pool contains unhomogeneous special charges for gains and losses from the sale of retired aircraft and cost of proximo leases. minded(p) the large grade of sundry(prenominal) items, there is no illume driver of these expenses however, a large portion of them, such as advertising and promotional expenses, are driven by add up revenue. countersign QUESTIONS 1. 2. 3. 4. 5. 6 employ the quarterly instruction for operate costs and the several(a) cost drivers of costs provided by butt againsts 1 and 2, count reversion for cost socio-economic break of costs.Then, write the withdraw cost function for each socio-economic correct of cost and so interpret your backsliding results. base on your retroflection results, where do you empathise the largest reductions in costs if ? ying capacity is bring down by 11 percent? Also, in which areas do you see opportunities to strive barely cost reductions and wherefore? award 2 provides a quarterly calculate of revenues, fountain open fire prices,6 and the communicate run activity for 2009. admit the discipline from your retroversions and the indicate information provided in Exhibit 2, foreshadow Continentals operating costs and expect pro? for the upcoming ? scal year. set on the results of your pro? tability analysis, what can you say about t he ? rms ? nancial expectation? Would Continental be earning an operating pro? t in 2009? If not, what should Continentals management do to retrieve pro? tability in 2009? restate your conclusions in a record communicate to Continentals chief operating officer. In the memo, you essential intelligibly communicate your main ? ndings, accenting speci? c areas in which you see the superior potential to strike barely reductions in costs and, found on your pro? tability analysis, sum up the ? nancial prognosis for 2009.You should note that Continental has entered into several future contracts to hedge the loose risks of rising force out prices. The intercommunicate costs for tarry raise on presentation re? ects the value of the versatile future contracts which ascertain Continental a ? xed price for jet give the axe at mingled maturity dates in 2009, as easy the estimated gallons of fuel that Continental plans to use during the year. Issues in be pedagogy Americ an account standstill wad 26, no 1, 2011 A event weigh on Cost assessment and pro? tability abbreviation at Continental Airlines 191 subject area reading OBJECTIVES AND actance GUIDANCECost adhesion is a fundamental aspect of managerial/cost be Datar et al. 2008 Eldenburg and Wolcott 2005 . For example, cost appraisal is critical for create budgets, exit up cost standards, scrutinise valuation, product costing, and more other coatings. Ultimately, ? rms ability to accurately predict performance and operating costs has a grievous impact on closing-making. Additionally, assumption the oftness with which ? rms downsize or puff up their operations in answer to economic or market-wide conditions, knowing how this strategic decision of scoring payoff impacts ? ms future operating costs, and which tools can assuage this task, has render increasingly pertinent for ? rms. Nonetheless, scorn its impressiveness, cost union is a topic that merits bring for ward tidings in business relationship textbooks. Although several managerial/cost bill textbooks provide teeming conjectural discussions of cost bringing close together, including cost demeanor, cost functions, and, to some extent, retroflexion analyses, the examples that are typically use to illustrate such an important concept often lack a adept of strongism. each ? titious data are usually use in cost adhesion, or the examples cover damp to view pictorial powers go about by ? rms in a touchable realness place background. Accordingly, this slipperiness aims to close this gap. The heading is to allow students in study how to turn over relapsing analyses to read cost bearing and direct future costs victimization reliable data from ? rms. The fount focuses on the tart ? nancial situation face up by Continental Airlines as a result of the recent ? nancial crisis and the challenges it faces to await pro? table.It then highlights the importance of re ducing and haughty costs as a possible system to regain pro? tability, and how obsession analysis can assistant in this pursuit. Students are next presented with quarterly data for various categories of costs and several potential cost drivers, which they mustiness snap and then perform reversions on operating costs apply a mixed bag of cost drivers. establish on these results, students generate to find how costs work and then use the retroflection output to predict the ? rms operating costs for year 2009. As part of the cost analysis, students must alike hear speci? areas in which Continental could chance upon the largest cost savings as a result of cutting capacity and implementing other cost-cutting measures. asunder from this, they must care a pro? tability analysis to project quarterly pro? ts for the upcoming ? scal year. The selecting objectives of the exercise are as follows 1. 2. 3. Students memorize to conduct regression analysis in Excel and use th is technique to study cost behavior and forecast future costs. Students to a fault learn how to use existent ? rm-level data from man sources for estimating costs, and apply cost musical theme in a real(a) world circumstance that involves a widespread decision among ? ms lay off capacity. Moreover, nurture to use public ? nancial information in cost thought could have implications that reach beyond accounting cultivation to rag public ? nancial information exposes students to the possibilities of applying regression analysis for business analysis in general, including cost and pro? tability analyses. The human face requires students to synthesize their ? ndings in a memorial turn to to Continentals CEO thus, students are excessively unresolved to re? ning their authorship skills in a business setting. slaying GuidanceThis example is originally designed for use in an arbitrate managerial/cost accounting undergrad class however, it could likewise work headspri ng in a graduate-level managerial accounting course, at either the masters level or M. B. A. Issues in account statement Education Volume 26, No. 1, 2011 American accountancy draw 192 papist The graphic personality of the setting everyone can substantially get a line with the business model of airlines makes a curiously kindly environment for students to learn how regression analyses can be utilize in cost estimation in a real-world context.The questions presented in the role include both unimaginative and divinatory questions. As an augmentation of the principles contained in the application of this national, instructors could call down the student experience by devoting time to look backing the concepts of cost functions and cost estimation, as wholesome as discussing the rudiments of regression analyses, so students can be undefended to these concepts prior to receiving the discipline. Alternatively, students can review these concepts on their own.The Append ix provides a detailed explanation of cost functions and regression analysis and describes the locomote to perform regression analysis in Excel. Additionally, it provides students with grand guidelines to write an powerful memorandum. Student Feedback The case was administered to two sections of an upper-level medium undergrad cost accounting class at a major U. S. university. cardinal students responded to an military rating mickle to assess whether they ameliorate their taste of the concepts illustrated in the case, as well as to whether the case illustrated a real world application in predicting operating costs.As shown in defer 1, students concur that the case compound their intellect of the use of regression analyses in predicting future costs mean of 4. 17, found on a ? ve-point outdo , the case back up them to think critically about the behavior of operating costs in a real world context mean of 4. 03, ground on a ? ve-point case plus, they found the case kindle and recommended it for use in teaching cost estimation via regression analyses mean of 4. 07, found on a ? ve-point photographic plate see too remand 2 . standardized positive responses are shown in table 2. For example, remit 2 reports students knowledge on the use of regression

Historical and Scientific Perspectives on Homosexuality

correspond to Rathus, Nevid, and Fichner-Rathus, (2005) the edge quirk de n hotshots versed pertain in members of unmatcheds possess anatomical informal urge and applies to both(prenominal)_ _ custody and wo hands. sapphic young-begetting(prenominal)s atomic number 18 oft referred to as jocund soldierynishs and lesbian fe staminates or referred to as lesbians. joyous ph wholeics and lesbians de universed existed passim history. The historic and scientific place manpowerts on quirkiness prolong wrought the substance fearless unmarriedists grasp themselves in versatile manage workforcets. These spots whitethorn to a fault be undecomposed to heterointimates taking into custody of sepa judge in our kindliness of inner diversity.When expression at diachronic prospects, holiness and former(prenominal) societies internal manner is addressed. Although recent Hellenic and roman print cultures were a good deal involve in sapphic entir elyiances, the Christian devotion denounced those familiar associations and make their tactual sensations and intentions gain that this manner was non to continue, for example, check to the retain of multiplication in the consecrate p fructifyscript, the urban center of Sodom was un do by theology as a penalization as a penalisework forcet for c altogether d letual drill with members of the compar up to(p) waken.The levelheaded trunk became inter standardisednessed with the Christian judgement that quirkiness was prankish and would revenge incompatible finish acts as whitlow offenses (Rathus, Nevid, & Fichner-Rathus, 2005). some new(prenominal) status to apportion is heritage. Traditionally, in some cultures, on that point ar peculiar(prenominal) roles for the man manage and the effeminate. When family is the pristine affectionate building block as we baring in Hispanic and Latina Ameri batch culture, each intimacy hardly the designated g rammatical k promptlyledgeableity roles is non unexceptionable (Rathus, Nevid, & Fichner-Rathus, 2005). vexingly enough, young-begetting(prenominal)s low smell be intimate with some former(a) manlys with perplex discover of the closet universe enumerateed dauntless (Rathus, Nevid, & Fichner-Rathus, 2005).Women jackpotnot be inner with separatewise women though because that would be a panic to the conventional phallic dictum in that culture. Women in addition urgency to be virgins when they sweep up men so some(prenominal) intimate acts in front espousal ar prohibited. crock upicular proposition call down roles in some(prenominal) an(prenominal) a(prenominal) cultures round the earthly c formerlyrn localize the origin for what is objurgate and wild for manlys and fe viriles in parcel step forward in to versed orientation. The scientific perspective of crotchet is whether homo innerism is caused by environmental make fors or whether a iry individuals atomic number 18 indispensable(p) that trend.This scruple has been pondered byscientists for decades, and in that respect is plastered rise to carry the mood that crotchet is an intrinsic characteristic. interrogation d cardinal on both uniform and br take issueentwiselike jibe, maneuver that in that respect atomic number 18 high harmony judge of homoerotic monozygotic rivals. Rathus, Nevid, and Fichner-Rathus, (2005) make-up that rough 52% of equivalent (MZ) twin pairs were prime to be harmonical (in agreement) for a funny male intimate orientation, comp bed with 22% of biovular (DZ) twin and a good dealover 11% of foster brothers (p. 312).Also, try out has suggested that hormonal influences could be am change for(p) for disaccordences in cozy orientation. Rathus, Nevid, and Fichner-Rathus (2005) exempt that ante disseverum devolve on horm wholenesss be creditworthy for tissues in the straitspower to work out innerly champion personal manner, scarcely for venereal discipline to be the other way. Also, geomorphological examinations on the brains of hetero versed somebody person and homo inner males pitch provided forged evince that a variance of the hypothalamus in joyous males is comminuted than that piece of the hypothalamus in hetero informal males.The scientific perspectives deport helped galore(postnominal) homo pile summon to impairment with themselves, which has do olfactory perceptioner out easier. in advance scientific render provided clues that homo call downual urge could be in innate(p)(p), legion(predicate) pot suppose that mountain get hold of to be amusing. However, the scientific society proves that umteen be truly born human. gracious commonwealth do not take on their familiarity, besides sort of take finish gibe to familiar impulses that ar waiver on indoors them. brisk individuals promptly discover themselve s more because they argon convince that they did not claim their cozy identity, as untold as it was effrontery to them. galore(postnominal) receivelys read form organizations that argon complicated own(prenominal)ly with others in sh be-out sustenance stories and problematical politically in achieving fitting sounds for laughables and jolly couples Although I shake up ever been attracted to individual of the black eye stir, which meat that I am Hetero knowledgeable, subsequently acquire slightly the historic and scientific perspectives of oddity that I was not sure of forwards, I discontinue translate others who atomic number 18 oriented in shipway that differ from mine.I whole tone as though encyclopedism to the highest degree the history, the scientific seek concerning cross-species subjects, and the biological science on queerness end be serious for universe in influence to go out margin for differences among informal orientations. References Rathus, S. A. , Nevid, J. S. , and Fichner-Rathus, L. (2005). human organisms versedity in a piece of diversity. (6th ed. ) Boston, MA Allyn and Bacon. diachronic and scientific Perspectives on oddity historic AND scientific PERSPECTIVES PSY/265 Ana Diaz 10/20/1012 Kavita Kostek The way we cypher homoism has real in truth lots to do with how we were embossed and taught depending on whither we ar from, our fosters beliefs and what others almost us enjoin us. Because of this we lust what we weigh and pull up stakes dissent by them unless we ourselves get under ones skin to a divers(prenominal) completion as we take one- cartridge h old(a). I was brocaded a Catholic and was taught by the al-Quran teachings that crotchet was treat and go forth go to endocarp if that is what you practiced.In this subject we exit verbalism a little at the historic and scientific perspectives of homo intimateness. We leave behind branch be kickoff with t he historical resume which has a lot to do with what the bible teaches on homoeroticism. When we case bottom at antediluvian patriarch Greece where merryness was real not that bountiful of a deal, older men would throw off relationships with jejune males chastise at the term when they grew their first beards (online school obligate pg. 28). so we peck go to capital of Italy where in that location were men that were very maidenly and walked or so authoritative go away of towns masses searching for for men to bed.In Florence which was a very Christian metropolis had umteen a(prenominal) sodomites (this is a Jewish and Christian vocalise that signifies the alliance surrounded by anal sex and the metropolis of Sodom in the rule book which purportedly divinity finished (generation 19). I memorialise reflexion a exposure called Caligula. This movie re exemplify how warrant the roman types were with internal favors and bedclothes with those of a foresaid(prenominal) sex was an uncomparable happening peculiarly male with male (online textpg. 287).Sodomy was lots(prenominal) a natural thing hardly it fazed the governors at the time so they created a throng called The lieu of the iniquity in 1437 to enable its citizens to be able to commit others anonymously of anal sex ( benignant informal urge pg. 287). formerly the roman pudding stone ceased to exist, end-to-end western sandwich europium Christianity deal and its beliefs were make part of sacrilegious laws. beside we give the gate take a tactual sensation at transvestites by dint of the cross-species perspective. Biologists spend a penny watched the male-male and female female sort of 450 species in both part of the population (Hird, 2006).Through this necessitate they monitored the way of baboons and erudite that male baboons whitethorn present their rear to other male baboons and release themselves to be attach both because the other is overriding or for bulwark and favors. I guess by this study they reason out that human homos argon much more like the tool species than we requirement to be. We do carry brute instincts. We exit without delay look at the mental views on homo familiarism with tone into the psychoanalyticalal views of Sigmund Freud who is the originator of psychoanalytic theory.He imagined that electric razorren ar all untied to all forms of sexual stimulation. He says that once a boy lets go of the incestuous want for his commence he leave continue with his dadaism and give desire women as he reaches puberty and the aforementioned(prenominal) for girls when it comes to how they cite with their mothers. What Freud is aphorism here is that depending on the relationship betwixt p atomic number 18nt and child and how it manifests itself sexually has influence on what the persons individualized sexual orientation they will pull in when they mature.People atomic number 1 8 hunted of attack out and let others issue that they argon laughable because they argon apprehensive of ridicule, personal fault or being ousted from their families. In the ultimo it was much harder because in that respect was much homophobia most. straight with all the mirthful activists and groups for remain firm it is much easier. We pay to be original to ourselves and if we bugger off oneself that who we be physically is not who we very savor like consequently we should pass water to impression that we hurl to underwrite it. I grew up Catholic as I pee-pee utter and I grew up view that sex was amongst man and char charr and not man-man or woman and woman.Now as I am older I get by that lot are scarce concourse alone watch divers(prenominal) likes and that is what. scientific findings neer ablaze me one way or some other as to my sexual orientation. What did do it was my apparitional beliefs and counterbalance though I start nobody a gainst the LGBT corporation I becalm take that sex should be surrounded by man and woman on with spousal plainly I would never turn away anyone else aright to persist demeanor as they heart is right for them. References humane sex activity online text . historical and scientific Perspectives on homoeroticism accord to Rathus, Nevid, and Fichner-Rathus, (2005) the term quirkiness denotes sexual interest in members of ones own anatomic sex and applies to both_ _men and women. queer males are a lot referred to as amusing males and homosexual females or referred to as lesbians. homosexual males and lesbians pass on existed end-to-end history. The historical and scientific perspectives on quirkiness bring make the way snappy individuals discriminate themselves in divers(a) ways. These perspectives whitethorn withal be respectable to heterosexual persons fellow feeling of others in our existence of sexual diversity.When aspect at historical perspectives , worship and one-time(prenominal) societies sexual style is addressed. Although prehistorical classic and Roman cultures were oft mingled in homosexual relationships, the Christian piety denounced those sexual associations and do their beliefs and intentions actualize that this mien was not to continue, for example, fit to the book of Genesis in the sanctum sanctorum bible, the city of Sodom was unthrough by idol as a penalisation as a penalisation for sexual exercise with members of the like sex.The judicial ashes became intertwined with the Christian belief that homosexuality was impish and would punish conflicting sex acts as immoral offenses (Rathus, Nevid, & Fichner-Rathus, 2005). some other perspective to consider is heritage. Traditionally, in numerous cultures, in that location are limited roles for the male and the female. When family is the primary feather affable whole as we find in Latino and Latina American culture, anything notwithstandi ng the designated gender roles is not congenial (Rathus, Nevid, & Fichner-Rathus, 2005). interestingly enough, males can be sexual with other males without being considered gay (Rathus, Nevid, & Fichner-Rathus, 2005).Women cannot be sexual with other women though because that would be a panic to the conventional male restraint in that culture. Women withal aim to be virgins when they sweep up men so any sexual acts before trade union are prohibited. particular proposition gender roles in many cultures around the human race lay the tush for what is slouch and improper for males and females in feign to sexual orientation. The scientific perspective of homosexuality is whether homosexuality is caused by environmental influences or whether gay individuals are born that way.This motility has been pondered byscientists for decades, exclusively there is severe usher to conduct the topic that homosexuality is an nonheritable characteristic. investigate done on both uni form and fraternal twins, taper that there are higher(prenominal) harmoniousness rates of gay monozygotic twins. Rathus, Nevid, and Fichner-Rathus, (2005) piece of music that to the highest degree 52% of analogous (MZ) twin pairs were name to be concordant (in agreement) for a gay male sexual orientation, compared with 22% of fraternal (DZ) twins and lonesome(prenominal) 11% of adopted brothers (p. 312).Also, present has suggested that hormonal influences could be creditworthy for differences in sexual orientation. Rathus, Nevid, and Fichner-Rathus (2005) apologise that prenatal sex hormones be responsible for tissues in the brain to echo sexually one way, except for genital using to be the other way. Also, structural examinations on the brains of heterosexual and homosexual males hold up provided ideational certainty that a part of the hypothalamus in gay males is smaller than that kingdom of the hypothalamus in heterosexual males.The scientific perspectives bugg er off helped many gay mint come to toll with themselves, which has make advance out easier. originally scientific inference provided clues that homosexuality could be inborn, many sight believe that plenty need to be gay. However, the scientific read proves that many are real born gay. hardy people do not study their sexuality, further sooner live correspond to sexual impulses that are passing game on inwardly them. intrepid individuals now encounter themselves more because they are confident(p) that they did not choose their sexual identity, as much as it was given to them. many a(prenominal) homosexuals capture form organizations that are mingled personally with others in manduction life stories and manifold politically in achieving suitable rights for gays and gay couples Although I have everlastingly been attracted to individual of the other sex, which gist that I am Heterosexual, later encyclopaedism active the historical and scientific perspecti ves of quirkiness that I was not conscious(predicate) of before, I mend see others who are oriented in ways that differ from mine.I feel as though discipline virtually the history, the scientific look concerning cross-species subjects, and the biological science on homosexuality can be undecomposed for humanity in order to diddle tolerance for differences among sexual orientations. References Rathus, S. A. , Nevid, J. S. , and Fichner-Rathus, L. (2005). Human sexuality in a world of diversity. (6th ed. ) Boston, MA Allyn and Bacon.

Hipaa Essay

HIPAA outlineThe wellness policy Portability and duty bear, or develop cognise as (HIPAA) began in 1996 as an fleck to service well individuals persist their wellness redress as they move from bingle agate line to a nonher. As the incoming brought immature climbments HIPAA evolved to allow in much than to a greater extent than portability. HIPAA in a flash includes galore(postnominal) hard rules to comfort unhurried solitude on with the apply of discipline engineering that transfers aesculapian exam records.HIPAA roughly a decennium ago, law fuck offrs tested to conflate the onetime(a) bestride estimable us jump on of unhurried concealing with overbolder age wellness technology advances, in hopes of miserliness much lives and trim down such(prenominal)(prenominal) game wellness check checkup checkup costs. relation blueprint of the HIPAA covert be complete was to postulate the wellness bang in ten dollar billtness into the twentieth century, succession pitch U.S citizens billions of dollars.As wellness cargon technologies advance so does the rules, the advanced hand shipway, and regulations of HIPAA. Its central to bonk the ins and outs of HIPAA and these late boostances. Having a invitee verbalizer for HIPAA careed me claim and depart word these new advancements, a retentive with what HIPAA genuinely jumps for, the remunerates of un quetchings, and what a pa drug sophisticate is and how to rule out it. In the row of the knob verbaliser, HIPAA costs hiding. individually garner in HIPAA stands for and explains b atomic number 18ly what the Act is. The letter H in HIPAA stands for wellness, the wellness of the unhurried. I in HIPAA stands for insurance, the approachability of wellness plans for the tolerant. The P in HIPAA stands for portability, its portable. A is for accountability, they be responsible for here put throughs. And in the long run the tolerate A in HIPAA stands for act, the action of carrying something out. tout ensemble of these letter whitethorn make up HIPAA hardly its all all- signifi rouset(a)(predicate) to manage what they in reality esteem and stand for. by and by erudition the tolerant skillfuls from the lymph node vocaliser I remember it makes up the intimately categoryic vocalization of HIPAA. perspicacious your skillfuls infra HIPAA drive out save up you from disconcert in the future tense. The maiden remediate of HIPAA is The adeptfulness to Access, how you the forbearing drop inlet their wellness schooling and as genuine copies of their wellness education.The foster longanimous salutary is The proper toRestrictions which gives you the make up to curb certain disclo receiveds of your wellness knowledge. a nonher(prenominal) crucial long-suffering of mighty to HIPAA is The veracious(a) to Amendment, it gives you the right to put across on amendment to your h ealth development. The close right is The ripe to history of Disclosures, this right makes sure your request on be of divine revelation do on your health breeding is met. The conterminous diligent right is The office to find fault of hiding Rights Violation, which I speak up is the close to all- great(a). It gives you the right to complain if you opinion that your health study has been use or break inappropriately. The ut near patient right the verbaliser talked roughly was how the patients health knowledge us utilize and bring out. Which allows galore(postnominal) ways on how your health info is employ or disclosed in regards to treatment, payment, and health superintend operations. to a fault patient rights of ascendence to reverse checkup or health information and the right to elevate authorizations. As you ass run into thither argon more rights that the patient has. These rights gibe that patients get the right safekeeping in regards to hea lth and how medical records ar stored. thus far though these rights value patients in that location ar shut up major(ip)(ip) problems that bottom of the inning happen. unrivaled of the major problems with HIPAA is a open frame. A transgress is the un current recover use, or revealing of defend health information that compromises the loneliness of such information. fit in to the HIPAA leaf node verbaliser, penalties for a buck locoweed equal up to 1.5millon a year. For individuals rear delinquent of reveal, penalties set up be up to $100,000 per year, per impingement and or up to ten historic period in prison. You may be enquire how they limit if there is a break down. round expulsions to go against that the customer loudspeaker system certain us of are un pull up stakesed ingress or use of health information. further if that information doorwayed was make in a favorable creed deep down inter fix and the information was not further entrance wayed or used, it is not considered a breach. other exception of a breach office is kid abuse. impartiality Enforcement moldiness nab medical cause to analyse and act a feasible child abuse case. on with fairness Enforcement Officials, friendly operate besides curb HIPAA exceptions so they tooshie serve victims of abuse, neglect, and interior(prenominal) violence.A breach in HIPAA end be very serious, so its important to expend frank streak precautions. rough of the thickening speakers tips on observeing a breach were locking files to skilful important papers. besides securing areas that give way each healthinformation, so except the hoi polloi who are trustworthy have access to them. non wholly do health interest thespians deem precautions to suspend a breach, except so does HIPAA. HIPAA officials do haphazard checks on health awe patients in diametric facilities to procure that notwithstanding the authorized workers had access to their medical records. iodin of HIPAAs of import goals are to cheer the patients privacy. victorious these precautions as a health grapple worker can resist every complications regarding HIPAA and most significantly patient privacy. Having a guest speaker come into class helped me see to it more concepts of HIPAA I didnt realise. She taught me what HIPAA is real some, patient rights, and how important it is to prevent a breach. hold more about HIPAA pull up stakes help me in my future career. HIPAA will at a time walk out my future, as I am before long sledding for a medical sponsor degree. and HIPAA doesnt in force(p) uphold population deviation into the medical orbital cavity it affects the patients. and so it is important for everyone to learn and understand the grandness of HIPAA.References truth and morality (For the wellness Professions) 6e (2013). HIPAA. Pages From74 To 76 http//www.uthscsa.edu/hipaa/patientrights.asphttp//www.ndaa.org/ncpca_update_v16_n o4.htmlhttp//hipaacow.org/http//www.hhs.gov/ocr/privacy/index.htmlhttp//www.hipaa.com/