Hallstead Jewelers free essay sample

Report for Hallstead Jewelers Hallstead Jewelers is a jewelry merchandiser, which sells range from fine jewelry, gems to tabletop gifts. It has been established for 83 years and once has become one of the largest jewelry retailers in the past. With the changing of retail jewelry industry, it has appeared two competitive competitors: Tiffany amp; company, which was the largest diamond seller in the US and be known as their â€Å"blue box†, and Blue Nile, which found online and was the second diamond seller in the US. However, unfortunately the sales and profits of Hallstead have been fallen since 1999. Moreover, they experienced losses in the 2006 although they have taken the action to expand their business and moved to the principle shopping area. The reason for the losses is that by adopting actual costing system, Hallstead had never budgeted their fixed-cost which should be allocated. From the Exhibit 1, we can see that the rent and salaries are increased significantly compared with the figure in last two years. We will write a custom essay sample on Hallstead Jewelers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Especially the rent already doubled compared with last year. Whereas other figures like advertising and administration fee almost the same as the prior year. This implied that these two fixed-cost are the main contribution to the losses. In fact, moved to the new location cannot boost the enough profits. From Exhibit 2, in the 2003 and 2004, the sales space is 10230 square feet, and the sales per square foot are $839 and $729 respectively. However, in the 2006, the sales space increased to 15280 square feet but the sales per square foot decreased to $701. It means that there is more space than they needed. In other words, the space cannot make profits they expected but increased the fixed cost. At the mean time, with the expansion of space, the more staff or sales person are needed. Thus the salaries expense has been raised near to 50%($3215). This causes that the gross margin has to cover more fixed cost. In total, the contribution margin is not enough to cover the extended salaries expense and rent fee and thus Hallstead jewelers encounter this difficulty The solution for Hallstead jewelers is to budget and allocate all the fixed cost. The first should take into consideration is salaries expense and rent fee. If possible, the manager should lease a portion sales space of store to decrease rent expense. At the same time, the number of staff can be eliminated. This action can save fixed cost in a large extent. Apart from that, eliminating sales commission and increasing advertising fee seem to be a possible method to boost sales. Although commissions have been the appropriate action for past success, Hallstead still has to change this strategy and use another to boost sales. This is because with the increasing commission in 2006, the sales seemed not increased considerably. On the contrast, increasing advertising fee might bring more customers and can competitive with internet jewelry retailer. Assume eliminate all the commissions, but sales and other fixed cost remain the same, the advertising fee can increased by $130 000 and still keep break even (use the figure in 2006). To summary, the way to reduce the losses in the Hallstead is allocate the fixed cost and budget it.

A Model For Recovery The Tidal Model Social Work Essay Example

A Model For Recovery The Tidal Model Social Work Essay Example A Model For Recovery The Tidal Model Social Work Essay A Model For Recovery The Tidal Model Social Work Essay My household have used mental wellness services for three coevalss. I experienced my first hypo-manic episode in 1981 when I was composing up my doctorial thesis. During the past 24 old ages I have had 16 episodes that have led to hospitalization. I foremost met Professor Phil Barker in 1983 when he had merely taken up the Chair of Psychiatric Nursing Practice at Newcastle University and I had merely launched myself as a User Consultant under the name of Section 36. During his ten old ages in Newcastle we worked on several undertakings and spent many hours sharing our positions on user authorization, self-management and recovery. I felt privileged when he asked me to notice on the Tidal Model in its early phases. I feel every bit privileged and delighted to talk about the Model today. Phil and Poppy Buchanan-Barker co-wrote this Guide on the Tidal Model for Mental Health Professionals. They have asked me to see whether or non the Tidal Model helps service users on their recovery journey. I will make this mostly by reading citations taken straight from the book. Before we can make this I feel it necessary to look at the significances of recovery. Elementss of Recovery The Chambers twentieth Century Dictionary definition of recover is to remedy . In the context of mental wellness recovery is by and large non accepted as being synonymous with cure . From her work with service users Repper observed that: Recovery does non intend that all agony has disappeared, or that all symptoms have been removed, or that operation has been restored. Pat Deegan, a clinical psychologist with a late childhood-diagnosis of schizophrenic disorder recognized recovery is non a cure but sees no ground for desperation. Being in recovery agencies I know I have certain restrictions and things I ca nt make. But instead than allowing these restrictions be an juncture for desperation and giving up, I have learned that in cognizing what I ca nt make, I besides open up all the possibilities of all I can make . Acceptance is a cardinal factor in the recovery procedure. Again, Pat Deegan notes: †¦ an ever-deepening credence of our restrictions. But now, instead than being an juncture for desperation, we find our personal restrictions are the land from which jumping our ain alone possibilities. This is the paradox of recovery†¦that in accepting what we can non make or be we detect what we can be and what we can make †¦ recovery is a procedure. It is a manner of life. It is an attitude and a manner of nearing the twenty-four hours s challenges . Simon Champ, a outstanding Australian mental wellness militant, besides views recovery as a womb-to-tomb procedure which requires of import alterations in self : I have come to see that you do non merely piece up the ego you were before developing schizophrenic disorder, but that you have to really animate a construct of who you are that integrates the experience of schizophrenic disorder. Real recovery is far from a simple affair of accepting diagnosing and learning facts about the unwellness and medicine. Alternatively, it is a deep searching and inquiring. A journey through unfamiliar feelings, to encompass new constructs and a wider position of ego. It is non an event but a procedure. For many, I believe it is a womb-to-tomb journey . Despite painful times Anthony believes that we should ever be hopeful as the recovery period brings with it periods of personal growing. Recovery is described as a deeply personal, alone procedure of altering one s attitudes, values, feelings, ends, accomplishments, and/or functions. It is a manner of populating a satisfying, hopeful and lending life, even with restrictions caused by the unwellness. Recovery involves the development of new significance and intent in one s life as one grows beyond the ruinous effects of mental unwellness. The Tidal Model In my position, hospitalization is a signifier of containment instead than a therapeutic procedure . Service users are expected to entertain themselves by speaking amongst themselves, watching telecasting, sitting in the smoke room, playing pool or go toing occupational therapy. Mental wellness nurses need to interrupt out of the mechanistic modus operandi, which restricts their duologue with service users. When the Tidal Model is in usage, each service user undergoes a holistic appraisal with a specially trained mental wellness nurse. All experiences are accepted as true and non dismissed as hallucinations ( for illustration ) . The mental wellness nurse discusses with the service user what the individual feels may hold caused their admittance and what they feel they need to make to turn to these jobs. Every service user receives a transcript of their appraisal, which is recorded in their ain words. This procedure helps to construct up trust between the service user and the mental wellness nurse. They form a partnership whereby the nurse supports the service user through the recovery procedure. The accent is on caring with instead than caring for . The attitudes, beliefs and expressed demands of the service user are accepted at each phase of the recovery procedure. The user knows that the advice of the nurse may non needfully be accepted. The individual s narrative lies at the bosom of the Tidal Model†¦..The Tidal Model is a philosophical attack to the recovery or find of mental wellness. It is non a treatment theoretical account, which implies that something demands to be done to alter the individual. Alternatively the Tidal Model assumes that the individual is already altering, albeit in little and elusive ways†¦.In the Tidal Model water is used as the nucleus metaphor. Following the Holistic Assessment the service user enters into a period of Individual Care and Group Care . One to one Individual Care Sessionss are arranged on a day-to-day footing. , The procedure of Individual Care involves developing a collaborative relationship within which the individual can get down to develop consciousness of the resources that ( s ) he presently possesses, which might be used to turn to the job of life ; what extra resources ( support ) might be needed ; and what needs to go on next, to get down to travel off on the recovery journey. Three signifiers of group work provide a supportive societal construction for the Individual Care: The Discovery Group The Information Group The Solutions Group The Discovery Group brings together service users to discourse a set of pre-prepared inquiries that aim to bring forth simple contemplation and blithe every bit good as meaningful conversation. Two members of the professional squad usually lead the Discovery Group, but over clip group participants may take bends in taking the session. The Discovery Group therefore purposes to supply a scene within which people might see a encouragement to their self-esteem, repossessing in the procedure some of the personhood that has been lost, either as a map of the experience of mental ill-health, or of the experience of psychiatric attention and intervention, or both. The Discovery Group provides an chance within which members may repossess and develop further their ability to portion with others, on a simple yet reciprocally honoring footing, through simple inquiry and reply Sessionss . The Information Group aims to supply practical advice to people about services they are soon utilizing, or services that they might see utilizing. This advice is delivered in plain linguistic communication, sooner in an entertaining, interesting or otherwise accessible manner . Francis Bacon s pronouncement that knowledge itself is power is the primary motive behind the Information Group. Without cognition we are non merely nescient, but besides powerless. The people who lead the Information Group should hold in-depth cognition of specific subject countries who can comfortably reply intelligent and seeking inquiries from people in attention and possibly besides staff members. There are an infinite figure of possible subjects for the Information Group, but experience of the Tidal Model undertakings around the universe suggests that the following are most popular: Medicine Current attention and intervention Psychotherapy and reding Nutrition and wellbeing Social security benefits Community supports Specialist common support groups Housing and supported adjustment. The possible part to Information Groups that might be made by user/consumer-advocates, psychiatric subsisters, or others who have navigated the recovery journey, is incomputable. Apart from particular cognition of the recovery journey, such people come transporting a immense beacon of hope. Their very presence signals the possibility of recovery, but besides frames this within a realistic plot line. The Tidal Model emphasises the necessary hunt for solutions. Given that the jobs of populating which people experience determines the demand for aid, both lay and professional, it follows that we should be focused on solutions to these jobs. However, unlike some other therapy theoretical accounts or intervention systems, we do non believe that the professionals have the replies to the individual s problems†¦Ã¢â‚¬ ¦the Tidal Model needs to be tailored to accommodate every individual in the programme. Everyone needs a theory of their ain to explicate how they got at that place, and how they might travel away once more, back onto the ocean of experience. So the matter-of-fact focal point on happening solutions is carried over into the work of the Solutions Group. The Solutions Group is portion of the heavy work of care-helping people to larn more about themselves and their jobs and transfusing hope in the recovery procedure. The Solutions Group is extremely practical and focuses on conversations about alteration that is already taking topographic point within single members. What elusive illustrations of alteration is the individual already going aware of? Alternatively the group will concentrate on conversations about what alteration might be like ; how participants will cognize alteration when they encounter it. The Tidal Model focuses upon the unison between the service user and the professional assistant. However †¦..the Tidal Model is an anti-professional attack to mental wellness attention. It does non believe that there is particular cognition refering mental wellness, known merely to the professional, that can convey about the declaration of serious jobs of human life, or rush the individual s recovery. The Tidal Model proposes that merely the individual can of all time have such knowledge†¦Ã¢â‚¬ ¦..However, the individual needs the sophisticated support to program and put to death the procedure of recovery. Finally the book offers us Ten Commitments which distil the kernel of the pattern of the Tidal Model. Value the voice: the individual s story is the beginning and end point of the whole assisting brush. The individual s narrative embraces non merely the history of the individual s hurt, but besides the hope for its declaration. This is the voice of experience. We need to guard it good, as the voice begins to assist the individual to do her or himself afresh . There is no uncertainty in my head that the Tidal Model promotes the procedure of recovery. The cardinal characteristics that set it aside from other theoretical accounts are: It is based on the personal narratives of service users. It is based on caring with instead than caring for . It is a holistic theoretical account of attention. It recognises that cognition is power . It focuses upon solutions instead than jobs. It promotes self-management and authorization. It promotes the construct of therapeutic experience instead than containment. In this sense, the Tidal Model is genuinely innovative.

Achievement Motivation Theory Research Paper Example | Topics and Well Written Essays - 750 words - 1

Achievement Motivation Theory - Research Paper Example According to McClelland (1962, cited Miner 2007), individuals tend to behave as per the significance they levy on achievement, power and affiliation. Even external pressures and expectations drive individuals towards achieving their goals. From a personality perspective, the need or urge experienced by individuals to influence others and/or change people or situations point at their motivation towards achieving power. A need to earn and establish cordial relations refers to need for affiliation. Achievement need refers to excellence, competition, goals and being focussed. Achievement motivation points to these characters. These achievement needs can be characterised by certain behaviors. When individuals are driven by their needs for achievement, they tend to be focused, self-confident and have high energy levels. Such individuals tend to set achievable goals and are driven towards challenge and excellence. These individuals are also calculative in risk-taking as well as seek constant feedback on their performance or action. These individuals constantly strive towards improvement and can think innovatively (Lussier & Achua, 2009). According to McClelland’s research, the inherent need for achievement in the US population was bare minimum, which was also an indication of the number of entrepreneurs during that time. Moreover, these individuals are inclined towards high achievers and tend to adopt unconventional approaches to achieve their goal or to tackle the challenge. aspects of application of the achievement motivation theory. General Electric’s immense success and growth during Welch’s leadership conveys a theme much contrary to McClelland’s findings related to the achievement motivation quotient among the Americans. The findings from previous studies were probably true from an individual perspective; however, considering the external factors’ perspective, it would be

Urban Planning Perspectives Essay Example | Topics and Well Written Essays - 1000 words - 1

Urban Planning Perspectives - Essay Example In addition, regardless of the answers of the political authorities or stakeholders to the foregoing, additional fundamental planning principles or perspectives can be included. For instance, one planning principle that can be added is that urbanizing areas must also anticipate the needs of the future. Thus, for example, road widths must anticipate the traffic volumes of tomorrow and car volumes rather than the traffic volumes of the present. The needs assumed for planning must assume the needs of the future or perhaps a generation ahead rather than assuming only the needs of the current generation. The assumption on the demand for water, for example, must also factor in the needs of future generations rather than merely assume the needs of today. Planning must anticipate possible problems that can emerge. Another planning principle that will have to decided upon by political authorities pertain to what planning principle should be adopted by planning authorities pertaining to sustenance. Shall the planning authority assume national and/or international interdependence or sustenance or should the planning authority assume or adopt the principle of self-sufficient or self-sustaining urban areas? In general, urban areas have generally assumed that regions and areas are interdependent and, thus, did not attempt that all the needs of the city are satisfied by the urban area or the city itself. However, it is conceivable that we can find civil society groups lobbying that the city or urbanizing area adopt a planning principle aiming at self-sufficient urban areas or self-sufficient cities. The â€Å"self-sufficient† cities or urbanizing areas are supposedly able to acquire its sustenance entirely or solely from the city or the urbanizing area itself. Another planning principle that will have to decide by the political authorities in the urbanizing area or city is on the weight of function versus aesthetics in planning. Should the urbanizing area or city

Health Finance Essay Example | Topics and Well Written Essays - 2000 words

Health Finance - Essay Example The cost of healthcare in the United States of America has been something of concern for some time. When the cost of healthcare services in the United States of America was compared to costs in some of the countries it was discovered that the cost of healthcare in the US was alarmingly high. In comparison to the other developed countries the United States of America has the highest prices for healthcare. In 1992 14% of the federal budget was allocated to healthcare. The percentage has gradually increased over the years. By 2012 the percentage had gotten to 22% of the federal budget. This report discusses the possible causes of the high cost of healthcare in the United States of America. The report will also go ahead and give recommendations of possible ways through which the situation can be improved. The most obvious explanation for the high cost of healthcare in the United States of America is the high healthcare prices in the country. A study on the prices of healthcare in the developed countries has proved that the prices of healthcare services in the United States in the US are very high. Factor such as frequency of visit to hospitals and quality of medical services have further proved that the high cost of healthcare in the United States of America. The German population was discovered to frequent the hospital more than the US citizens despite the fact that their healthcare costs their government less annually. The high cost was mostly attributed to the high healthcare services in the country. For instance, it was discovered that hip replacement could cost about $13,660 in Belgium while the same costs about $100,000 in the United States of America. This is a clear indication of high healthcare prices in the country. Another thing that can be said to be a contributor to the high cost of healthcare is the fact that there is very minimal intervention of the government

Critical Analysis Of Ted Hughes The Wind English Literature Essay

Critical Analysis Of Ted Hughes The Wind English Literature Essay Ted Hughes wrote his poem The Wind in 1966, like many of his works it is a poem largely focussed on nature. In particular, this poem represents the violence in the natural world and leaves the reader feeling somewhat disturbed by its imagery and the meaning that it may imply. In The Wind Ted Hughes is describing a storm, through the strength of the imagery that he creates, he gives a sense that the weather is alive and therefore the storm has a personality of its own. There is a large contrast between the weather and the people sheltering in the house in The Wind, this contrast passes the perhaps larger message that Hughes is trying to portray. The people seem defenceless and small in comparison to the force of The Wind and moreover the natural world. That being said, The Wind is centrally a poem about relationships; the relationship between people and the natural world. The poem begins with the disturbing metaphor This house has been far out at sea all night, giving the impression that the house is like a boat lost at sea. After the initial storm, the feeling of destruction continues Rang like some fine green goblet this immediately gives the impression that the storm is alive, and leaves the reader picturing it as monstrous. The people Now deep in chairs appear fragile in comparison to this force and grip their hearts conveying the image that they are frightened of the natural world. Moreover, the metaphors describing The woods crashing through darkness, the booming hills gives the idea that even the house has been attacked all night, as if by powerful waves of this metaphorical sea on which it is forcefully being sailed through. The personification on The woods crashing and winds stampeding also continues the imagery that the woods and winds are alive and have a personality. The later, That any second would shatter it portrays the idea that the ho use is threatened by nature, and therefore the people cannot defend themselves from its powerful force. This idea is further enforced by the people seeing the window tremble to come in in the sense that the house wants to surrender to the storm, and therefore the nature is a force far more powerful than humans, this sets the image of the wind being like a giant in comparison to the people. Furthermore, the disturbing imagery becomes more apparent when even the dawn does not bring peace and the storm continues Till day rose. Personification on the word rose here also gives the feeling that nature is alive, as though it is getting out of bed. The further use of alliteration of wind wielded echoes the sound of the wind, and the simile of it Flexing like the lens of a mad eye carries on the continuing personification that wind has a personality; the wind is wild as though it is mad. The idea of the wind being angry is again highlighted Through the brunt wind that dented, giving the image that it is a threat to the narrator and could destroy them. Even the hills are no match for the wind as The tent of the hills drummed and strained its guyrope, this description of the hills being like a tent makes them appear weak, having the potential to be blown away by the strength of this storm. Hughes continues to personify the surroundings with The fields quivering, the skyline a gri mace, making a stronger sense of fear as if the wind is a monster in which the world cannot take on. The ongoing idea that the wind is alive is extended once again when The wind flung a magpie away making the imagery become more disturbing, in the sense that the wind intentionally threw the bird and therefore its personality becomes even more evil. The Wind is structured in six stanzas of four line couplets; each stanza continues the personification of the wind being alive. However, with every stanza we read this theme becomes more apparent through the use of strong imagery, and therefore more disturbing as the poem unfolds. Although this poem appears to be centrally about the relationship between people and the natural world being portrayed as negative, Hughes also uses a metaphor of the people watching the fire blazing, And feel the roots of the house move, in this instance the people are clinging to natural things, perhaps in an attempt to save themselves from the force. Furthermore, the fact that the people are using the house and fire as comfort from the wind could convey the idea that the world is being brought together under the power of the storm. Ted Hughes was married to the American poet Sylvia Plath, Sylvia gassed herself in her kitchen following his affair with another woman.. [1]. Hughes confessed that Plaths death was complicated and inevitable, she had been on that track most of her life.[2]. That being said, The Wind has been described as an extended metaphor about Hughes relationship with his wife [3] if she was on that track most of her life, then the weakness of the people and the house could in fact represent her lack of emotional stability. In this sense, the recurrence of the colour green could represent envy or jealousy that may have been existent in their relationship. Moreover the fragility of the hills, the house and the windows could be a metaphor for how fragile their relationship was. This idea continues with the theme of nature, however, in this case it would refer more to human nature. Ted Hughes The Wind uses a lot of strong imagery and through its continuous personification of the wind being alive we become more disturbed by the nature of the storm in the poem. This poem appears on surface to be a description of the violence of the natural world and its relationship with humans. However if we look into its meaning in more depth, although we will never fully know this without verification from the poet himself, The Wind could in fact be a metaphor for the relationship between Hughes and his late wife Plath. Like nature cannot be altered, human nature cannot be prevented.

The Goal: A Process of Ongoing Improvement by Eliyahu M. Goldratt :: essays research papers

The Goal: A Process of Ongoing Improvement by Eliyahu M. Goldratt The heart of this story is based around the life of Alex Rogo, Plant Manager for Uniware a division of Unico. After a very upset customer approaches Alex’s boss, Bill Peach, he is given an ultimatum to turn the plant around in three months. Due to the limited amount of time available, there are not many outside tools available such as consultants, surveys, etc. With very few hopes, Alex foresees the inevitable until he remembers his conversation with Jonah, a physicist Alex knew from a previous job. The Goal: It is not until Alex’s job is in jeopardy that he decides to devour into his conversation with Jonah. During the conversation, Jonah asks him several questions to analyze his company’s situation. The conversation leads ultimately to the question, "What is the goal of any business?" After rethinking his conversation, Alex realizes that the goal of any business is to make money. Furthermore, if the goal is to make money any action toward this goal is consider productive and any action not moving towards the goal is nonproductive. Alex unsure of such a simple answer decides to contact Jonah to continue the search for more answers. Measurements: Once Alex contacts Jonah they define the following measurements to define the success of any plant’s production: 1. Throughout = rate that the system is used to generate money through sales. This measurement would consist of what a product would be worth when sold at market value after deducting operational expense and inventory. 2. Inventory = all the money invested in purchasing items that will be sold. This could include the remains of their machines after being used toward the investment. 3. Operational expense = all the money used to turn inventory into throughput. This would include such items as depreciation of a machine, lubricating oil, scraps, etc. Balancing a Production Line: Jonah explains to Alex that a plant that is continuously productive in considered inefficient. He further explains that continuous production will result in high absenteeism, poor quality and employee turnover. Based on this, he would need to reduce operational expense and inventory to improve throughput to demonstrate a balanced line of production. Jonah leaves him to ponder the understanding of two things: what are the dependent events and statistical fluctuations in his plant. Bottlenecks During a hiking trip with Alex’s son, he produces a game for a few of the kids to demonstrate an ideal balance line of production. He does this by setting up dependents and uses a die to measure the statistical fluctuations. At the end of the game, he concluded that the bottleneck’s speed of production is what