Information and Librarians in the Digitial Age Personal Statement

Information and Librarians in the Digitial Age - Personal Statement Example I have always had faith in myself and in God to do what is best for me throughout my life. I had worked for the library during my high school and college years, starting as a page. My interest in libraries began here that while I was shelving books and skimming through the pages, I discovered the love for books and reading. My longevity with one organization has taught me to work as a team player, to communicate constructively, exhibit flexibility, handle problems and show commitment. Some strength I possess is that I am an energetic, highly motivated person which I think can make me survive the rigors of graduate work. I am a self-starter, who is able to take on new challenges. In order to achieve common goals, I am able to work well with others. My short-term goal is providing the best care for my son, Nasir. My family is very supportive of my going to graduate school, especially since I will be the first female from either side to attain a master's degree. My long-term dream has been to pursue a Master's degree in the Library field. My goal has been to learn a lot from my supervisors and co-workers on how libraries work throughout the years. I have always felt I would be a good leader and teacher. I have worked in the library field for eights years. I have loved libraries since I was a little girl, always looking up information. This love continued in college, where I worked as a page at DeKalb County Public Library, Decatur, Georgia. I wanted to be around books as much as possible. I enjoy library work because I have access to all the information in the world at my fingertips, in both print and electronic form. I learn something new every day, and Iinteract with people of all ages and from all walks of life. I use my interviewing and teaching skills, and I have learned indispensable computer skills as a bonus. Librarianship has been a good fit for me. What I like best about being a librarian is helping people use the library resources. I try to be outgoing by establishing eye contact with patrons and asking them if they need assistance. There is so much to teach the public about libraries, and there are so many resources available. From finding a book on the shelf to using the Internet, people need help, but they often don't ask for it. The librarian has to be outgoing. As I am a graduate of Bachelor of Science Degree in Computer Information Systems, I discovered that working in a library is a lot of fun. My job gives me an opportunity to use my information seeking skills as well as to indulge my web publishing and instruction interests. I feel now is the right time to pursue my degree. I want to develop my educational background and continue working in the library field. In order to move ahead in my career, I would need to obtain a degree to reflect my skill in working in this field. If in order, the program at UNT will provide me with the comprehension I need to become a librarian. If admitted into the UNT program, I would like to pursue administration. The librarian of today is not like the librarian of yesterday due to the impact of technology that has transformed the profession. Where before there were just printed materials in the library, now information highways through the use largely of the Internet is largely what the student has to deal with. Public libraries are busy, vibrant community centers that are open days, nights, weekends and even some holidays.

Describing the Social and Cultural Dimensions in My Organization Essay Example for Free

Describing the Social and Cultural Dimensions in My Organization Essay Social and cultural theories strive to explain how people relate to each other and/or the surrounding environment. Organizational culture represents a common perception held by the organization’s member. This was made explicit when we defined culture as a system of shared meaning. Therefore, those individuals with different backgrounds or at different levels in the organization will tend to describe the organization’s culture in similar terms. Most large organizations have a dominant culture and numerous sets of subcultures. A dominant culture expresses the core values that are shared by a majority of the organization’s members. When we talk about an organization’s culture, we are referring to its dominant culture. It is this macro view of culture that gives an organization its distinct personality. Subcultures tend to develop in large organizations to reflect common problems, situations, or experiences that members face. These subcultures are likely to be defined by department designations and geographical separation. The purchasing department, for example, can have a subculture that is uniquely shared by members of that department. It will include the core values of the dominant culture plus additional values unique to members of the purchasing department. Similarly, an office or unit of the organization that is physically separated from the organization’s main operations may take on a different personality. Again, the core values are essentially retained but modified to reflect the separated unit’s distinct situation. If organizations had no dominant culture and were composed only of numerous subcultures, the value of organizational culture as an independent variable would be significantly lessened because there would be no uniformity in the interpretation of the values that represented appropriate and inappropriate behavior. It is the â€Å"shared meaning† aspect of culture that makes it such a potent device for guiding and shaping values in the cultural behavior. But it is not to be ignored that the reality which many organizations contained also has subcultures that can influence the behavior of their members. The field of sociology focuses on cultures that are ethnically or geographically defined. However, the study of any culture is referred to as â€Å"a group of people who work (or play) together and journey towards a shared meaning and assumption†(Griswold, p.133). Griswold (1994) also shared that â€Å"culture† is one of those words that people use all the time but have trouble defining. Peterson (1979) states that when sociologists talk about culture, they usually mean one of four things: norms, values, beliefs, or expressive symbols. Norms are the way people behave in a given society; values are what people hold dear; beliefs are how people think the universe operates and expressive symbols are representations of the culture. Moreover, Lincoln and Kalleberg (1990) hold that â€Å"the quality of relationships between workers and their co-workers is positively associated with commitment and satisfaction.† If the people within a school do not connect and work together toward a common goal or passion, the culture is said to be stagnant or unproductive. Lincoln and Kalleberg provide three models of organizations. The consensus model holds shared goals and values within an organization that are the norm and dissidence is a problem requiring correction. The cleavage model has distinct groups within an organization that have different interests, especially fault lines that exist between job levels. The fragmentation model shows that are riddled with ambiguity where people hold multiple perspectives. It is plausible that most working environment can fall under all three models or have factions of each model within one department. I am now attached with SMK (P) Methodist, Pulau Pinang as an operational clerk. My services here include the basic operation of the school administration and also involved accounting for the staff and stock inventories in the school. I am under the Ministry of Education and the Jabatan Pelajaran Pulau Pinang. My school consists of 42 academic staff, 8 non-academic staff and 640 students. We have a unique ethnic diversity whereby most of the teachers are Chinese, four Indians and ten Malays. The students are also diversified into the three main ethnicity in Malaysia with minimal number of mixed ethnic students. My Principal is a Chinese lady. Her name is Wong Soon Kee. She is a very fierce and strict head of department. I do not have a very close rapport with her. She does not have very much concern for the teachers as well. It has been a very stressful environment for me and most of the staff here. But, the teachers have been very helpful and understanding to me. They are very friendly and accommodative towards me. At the office, there is a typist and a general worker to assist with my work here. This really helps ease my work and release my pressure of working here. My works is about service conformation of the teachers and support workers, prepare salary and pension worksheets and do the necessaries if there is any changes. My work also involved accounting such as preparing the accounts, paying bills, and bookkeeping. Every month, I have to settle the bill and make orders for items needed by the school. Any bills that I received will have to be settled in 2 weeks time which is a very short dateline for me. However, it is the ethics of the Jabatan Pelajaran Pulau Pinang. We have to abide by the rules set by the upper hands. If I have any meeting by the JPN, I will meet up with my friends from other schools. During this time, we will exchange our experiences about work and how to handle certain situations that arise. It is very useful and helped me a lot to improve my performance to do better than before. Every year, auditors from Jabatan Audit Sekolah will come to school to do auditing on the school accounts. They will take a week to check the accounts and identify whether all the transactions are according to the rules or not. Nevertheless, there will never be a session where they had never found any errors. If we had done a lot of errors, our school will be categorized under â€Å"Audit Bersyarat† and the JPN will send us for a course on how to improve our accounting skills to upgrade our performance. With the teachers’ high spirit and determination to guide the students, the PMR (Penilaian Menengah Rendah/Lower Secondary Assessment) and the SPM (Sijil Pelajaran Malaysia/Malaysian Certificate of Education) results are very encouraging. Most of the students show fortitude and willpower be it in their academic or co-curricular activities. All these achievements had helped them to be successful and quite a number of them had furthered their studies abroad. As a conclusion, a social and cultural dimension in an organization is important. It is because, it portrays the relationship between employees in completing their daily tasks and ensuring that the tasks are done well with high quality. Culture Beginnings and the Impact of Founders as Leaders spring from three sources: 1. beliefs, values, and assumptions of founders

Mass Communication :: Communication Essay

Mass communication, by definition, is the process in which professional communication using technological devises share messages over great distances to influence large audiences. The technology of modern mass communication results from the confluence of many types of inventions and discoveries, some of which ( the printing press, for instance) actually preceded the Industrial Revolution. Technological ingenuity of the 19th and 20th centuries has developed the newer means of mass communication, particularly broadcasting, without which the present near- global diffusion of printed words, pictures, and sounds would have been impossible. The steam printing press, radio, motion pictures, television, and sound recordings- as well as systems of mass production and distribution- were necessary before public communication, in its present form, might occur. What I would like to discuss now is the actual process of mass communication and how it works. In mass communication, a professional communicator is the source, someone who shares information, ideas, or attitudes with someone else. The source may be an author, a newspaper reporter, a television reporter, or an announcer. The technological devices are the channels, or the means by which the message was sent. An example of this would be that radio and television messages are transmitted via cable and satellite systems. The message is whatever the source attempts to share with another person. In mass communication, the large audience comprises the receivers, the people who are the attended recipients of the message. Occasionally a receiver of the message will sent feedback to the source, that is, a response that allows the source to determine if the message was correctly understood. In mass communication feedback can be conveyed through a letter to the editor, for instance, or a telephone call to a television station. There are several reasons why it is important to understand the process off mass communication. Probably the most important is that by understanding the process of mass communication we will learn to think critically about the messages the media send us. We will become more thoughtful media consumers.

Homelessness in America Essay

Tonight alone, twenty-three percent of citizens in the United States will become homeless. Ninety-four percent of people living on the streets are single adults, four percent are part of families and two percent are unaccompanied runaway minors. The homeless shelters begin filling, therefore beginning to cause a slight problem, services in the shelters will worsen. The homeless are being slowing exiled from society, creating division in the social class structure between the low-income class and the homeless class (Homelessness in America). The homeless struggle in surviving economical and physically, and with the declining of useful services in the shelters due to the overcrowding, the homeless community is incapable of reestablishing in society. The homeless and the shelters require an increasing amount of useful services in order to assist homeless citizens’ into reentering society once again. The controversial idea for improving services amongst homeless shelters continues in turmoil. Society, excluding the homeless, views the homeless as wasteful citizens of the United States, again exiling them from society (A Nation in Denial: The Truth about Homelessness). They see them as good for nothing, drug addicted people who are too lazy to actually apply themselves and work. Many Americans feel this way towards homeless communities; however, many homeless are out on the streets due to loss of job, being non-financially stable, and due to mental and/or physical disabilities. Homeless people are view upon and discriminated against in such a negative fashion, abating homeless peoples chances of receiving the proper support in order to responsibly take action and reenter society as a working citizen (Homelessness: Whose problem is it?). Americans’ judging a single homeless person based on the America’s judgments’ of the homeless community is ignorant. I personally view each homeless people as an individual who needs assistance, needs the extra encouragement to be able to support them self, one who needs a higher quality of services provided for them in the shelters. If we, as a nation, help out the homeless shelters by giving them better services, each homeless citizen will be able to rejoin society and feel a sense of pride for themselves once and for all, if not, they will all die. Bettering the services in the shelters helps tremendously for the homeless community. Peoples’ largess allows encouragement to flow through the homeless citizens, thus setting up a plan  for them to rejoin society once and for all. Helping the homeless shelters helps the homeless, not only for themselves, but helps the nation. Assisting homeless people back into society allows for a larger working class, opens many different job opportunities and strengths the economy by making more money. Although hundreds of the millions of homeless people who want support in order to restart their lives, a great amount of the homeless do not want help, they do not want to rejoin society again, â€Å"I enjoy being homeless!† (Voices from the Street). The homeless refuse to enter society, having to work in order to better themselves. Only about fifteen percent of the homeless in the shelters feel this way because of their drug addiction. In fact, few homeless people are out on the streets due to drug addiction. They plan to gain sympathy from society by pleading for loose change, in which that loose change that they say is for a meal, is in fact used to support their drug addiction. Despite the percentage of homeless people who do not want help; this is why the shelters want greater services. The homeless who say they do not want help are the ones who need it the most and without the proper services, homelessness will continue to grow in astonishing numbers (Homeless Rates in U .S. Held Level Amid Recession). Homeless shelters should be able to have an upgrade of their services to help the homeless; otherwise, the homeless struggling in the streets will never be able to call a place their home. In America, homelessness is an increasing problem in our great nation. Each and every day, large amounts of citizens’ fall under the homeless class, over filling each homeless shelter the country has to offer. Not owning the proper services to help each homeless person in the shelters to be able to reenter society to better them continues the growing problem of homelessness. Why not offer the homeless better services? I believe that every shelter, in order to end homelessness, should obtain an upgrade of their services, but without the help of the nation, the homelessness issue will continue and the homeless will never have a chance to reestablish themselves in society again.

Robert Smithson

Robert Smithson remains one of the most influential and original artists of modern times who has had a major impact on artists of his generation, and continues to do so today. Smithson's provocative works, made in the mid-sixties to early seventies, redefined the language of sculpture. He was one of the founders of the art form known as earthworks or land art, and is most well known for the Spiral Jetty, 1970, located in the Great Salt Lake, Utah. This monumental earthwork was inspired in part when Smithson saw the Great Serpent Mound, a Pre-Columbian Indian monument in southwestern Ohio. The earthworks were a radical departure from making formal objects situated in a gallery setting. The Spiral Jetty embodied one of his goals which was to place work in the land rather than situated on the land. Smithson's earthworks defined an entirely original notion of landscape art. Dissatisfied with the art of this time, Smithson did not limit himself to any one form or style of art. He moved beyond modernism by abandoning rules and traditional art materials. Smithson defied convention and produced works that could not be easily categorized. He used non-traditional art materials such as language, mirrors, maps, dump trucks, abandoned quarries, hotels, contractors, and earth to produce his radical sculptures, photographs, films, and earthworks. PARTIALLY BURIED WOODSHED Kent State University, Kent, Ohio Jan, 1970 one woodshed and twenty truckloads of earth; 18'6†³ x 10'2†³ x 45†² Smithson explored ideas involving decay and renewal, chaos and order with his Earthworks. He spoke at great length in interviews and essays on decay and his notion of time. Partially Buried Woodshed, 1970, Kent State University, Kent State, was a piece Smithson created on site during an invitational arts festival. He located an abandoned woodshed and poured earth on to the structure until it cracked. This work is a prime example of Smithson's personal ideas about the importance of decay and time, leaving it to be â€Å"subject to weathering, which should be considered part of the piece†. This quote is from a statement Smithson signed when he donated the work to Kent State University. Smithson developed a wide variety of photographic works – none of which dealt with traditional composition. One such work, Spiral Jetty Film Stills, 1970, is a three-paneled work of black and white images that were taken during the making of the Spiral Jetty. Other photographic works incorporated collage with text or maps. His photographs are both artwork and documentation and are not traditional images of the landscape in artistic terms. In 1970 Smithson moved his work outside of the gallery walls to concentrate entirely on earthworks such as the Spiral Jetty, Partially Buried Woodshed and Amarillo Ramp. At this time a small group of artists were rethinking their ideas about art in relationship to the land. These endeavors in the land helped Smithson to explore chaos and order - how natural forces such as wind, rain, heat and cold, would affect the work over time. Nancy Holt, Smithson's wife and an artist in her own right, has said of the Spiral Jetty†¦ In its scale and ideas, this sculpture embodies the spirit of some of the great monuments of past civilizations yet it is wholly contemporary in concept and execution†. The earthworks enabled Smithson to express his ideas about art existing in the landscape, while simultaneously producing an art form that was non-commercial, existing outside of the traditional viewing spaces. It could not be owned or seen easily. The earthworks are known by most only throug h photographs. HOMEWORK TASK: Complete a conceptual framework analysis on a work of your choice created by Robert Smithson. DO NOT select an artwork that features in this booklet. A good place to start is: www. robertsmithson. com/index_. htm This is the official website of the artist. Once you have selected your work use the Internet to locate further information about the work, you will need this to complete your conceptual framework. Use the conceptual framework on the following page to record your information. Print an image of the work with a full citation which can be glued into your artbook.

Comparison between The Chrysalids and Brave New World Essays

Comparison between The Chrysalids and Brave New World Essays Comparison between The Chrysalids and Brave New World Paper Comparison between The Chrysalids and Brave New World Paper Essay Topic: Brave New World Stage 1 English Studies Extended Study Connected Texts In this essay I will compare two novels which deal with similar themes but in significantly different ways: The Chrysalids, a science fiction novel by John Wyndham published in 1955 and Brave New World, a novel by Aldous Huxley published in 1932. The story in The Chrysalids takes place thousands of years in the future in a rural society similar to our world before the invention of modern technology such as telephones, cars, etc. The people in the novel have vague memories of the Old People, a civilization which existed long ago and seems to be similar to our current echnologically advanced world. The people in The Chrysalids practice a strict Christian religion with many constraints on what is considered acceptable behaviour. They believe that their ancestors civilization was destroyed by God as a punishment, and they must strictly apply Gods laws in order to avoid a similar punishment. The exact nature of Gods punishment is not explained, but there are indications that it was some kind of nuclear war. There are stories told by sailors of blackened, glassy wastes and the remains of faintly glowing cities. The people in the Chrysalids elieve that deviations from what is considered normal (i. e. in plants, animals or humans) are the work of the Devil and must be destroyed. This means that human beings who are in any way different to the norm are either killed or sterilised and exiled to the Fringes a wild area full of animal and plant mutations. The people in this society have little freedom, but there are cases where parents hide abnormalities in their children to protect them, thus reflecting what we would consider normal human feelings. The main character in the storey is David Strorm, a 10 year old boy whose father is a fanatical religious patriarch. David has frequent and vivid dreams of cities and horseless carts which are completely different to his experiences in his world. It soon becomes clear that David (and a few other children) have telepathic powers. They try to conceal their abilities because they know that such unusual abilities would be punished by their community, but eventually some of them are discovered. Like the Chrysalids, Brave New World is a science fiction novel set in the future (AD 2540 or 632 After Ford) and also provides a frightening vision of the future. However, unlike the Chrysalids, the world depicted in Brave New World is echnologically advanced. The knowledge of reproductive technology, sleep-learning and psychological manipulation in the society portrayed by the novel greatly exceed current technology and scientific knowledge. Although the novel is set in the future it deals with issues which were relevant in the early 20th century and many of the novels characters are named after famous people (For example, the god in Brave New World is called Ford, and is easily recognized as being named after Henry Ford the inventor of the assembly line). These two novels are quite different, but they ddress similar themes i. e. lack ot personal treedoms that in our world we take tor granted, authoritarian societies and frightening philosophies with the potential to dehumanize us. The society in the Chrysalids is frightening: punishments are violent and brutal and people who are different live in fear of being discovered. In contrast to this, the society in Brae New World appears relatively benign: the people are happy, and there is no need to control the population through violent means. However, in both books the central theme is a lack of freedom. In the Chrysalids (like the novel 1984 y George Orwell) the authorities enforce compliance with the rules of their society through repressive and sometimes violent means. However, in Brave New World the authorities have no need to enforce the rules (violently or otherwise) because in their society no-one questions the rules. The methods used in the Chrysalids to enforce compliance with the restrictive norms of society are familiar as there have been many repressive governments that have used these methods throughout human history. However, in Brave New World the society presented is more frightening in many ways because people are designed to be passive, content, and nquestioning. In the Chrysalids, people retain internal freedom (to think independently, question the norms of society and dream of a different reality if they are so inclined), but their behaviour is controlled by external forces (i. e. the power of the authorities). In contrast to this, in Brave New World, the people had been deprived of the internal freedom to question whether their society is the best possible. In The Chrysalids people are controlled by fear and violence which inflicts pain. In Brave New World people are controlled by an absence of pain or struggle, nd an excess of pleasure and distractions. The primary themes in the Chrysalids are conflict and struggle, while in Brave New World; the main themes are conformity and complacency (with the exception of a few characters whose life experiences, or some mistake in their creation, makes them different). However, both novels warn us of the dangers of society attempting to restrict human ideas and freedom, and seeking to create a perfect society. The nature of human beings is to change and evolve. This is what gives humanity its creativity and endless capacity to rethink old problems and find new solutions.

The 5

The 5 Before starting planning an event, there are essential stages that one should take to ensure that the event is successful. Some of the basic events planning stages are as follows.Advertising We will write a custom essay sample on The 5-Stages of Event Planning specifically for you for only $16.05 $11/page Learn More Knowing the Guest It is very important to know the number of people who are expected in a certain event. This is important as it plays a significant role on how the event will be designed. The number and the type of guest invited will determine the type of dà ©cor and appropriate entertainment for the event (Wolf et al 1). The number of guests will affect the room size to be prepared for the event and this will directly affect the budget. The type of guest will also affect the type of food that will be served during the event. Type of Event It is very important to know the kind of the event that is being planned for. The prior knowledge of the t ype of event that one will be hosting, is very important as it will shape the plan and its design (Wolf et al 8). For example, a gala celebrity will be very different from a corporate anniversary. The type of event affects the location, the entertainment and the materials that will be used during the event. Location It is very important to know the location where one will hold the event. The importance of knowing and determining locations help one cater for the availability of space, capacity, proximity and services offered (Wolf et al 13). This will ensure convenience of the event and flexibility in case of such problems as weather. The knowledge of the event location will be very important to the event planner because it will lead to one dealing with rules and regulations required by federal government. Date of the Event In event planning, it is paramount to decide on the best date. A single factor in event planning can change the date that the event will be take place. The decisi on that one makes towards picking a date influences the type of event that will be carried out (Wolf et al 25).Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For example, a holiday party is better held at night than a fundraiser. Therefore, this will influence the type of event that in turn affect the time that will be picked. When taking a date, time of the year, time of the day and time of the week are the three main considerations that an event planner should be careful about. Planning a Budget All the other processes of event planning will rely on the amount of money that is available. It is very important to plan a budget of an event well and work within its limits. The importance of planning having a budget is that, it enables one to meet goals and objectives of the event (Wolf et al p.21). It also avoids strain during event as everything will have been properly arranged. Importance of These Steps to Event Planner The steps of event planning are very important to an event planner. The reason being, it will help one to achieve the final goal of the event. This is through following a methodical approach and ensuring that there is nothing that has been left out during event planning (Wolf et al 17). The steps will make an event planner to work within the budget. This is will be very important in the organization of an event as prior preparation will give ample time for consultation incase the budget is not enough. The steps of event planning will also offer consultations making sure that an event planner delivers a successful event at the end of the day. Finally, the steps will help in acquisition of all the required resources before the event. This will reduce headache to event planner during the event. It will also avoid last time rush that may throw the whole event into jeopardy. It offers event planner good time to make any change in case of any dif ficulty in the process of planning (Wolf et al 20). Such unseen circumstances such as rain will be considered before event and proper measures taken to avert such circumstances in good time. Therefore, the five steps for event planning are very important to event planners as they act as blueprint in event planning. Works cited Wolf, Paulette., Wolf, Jodi., Levine, Donielle. Event Planning Made Easy. New York: McGraw-Hill Professional, 2005. Print.Advertising We will write a custom essay sample on The 5-Stages of Event Planning specifically for you for only $16.05 $11/page Learn More

Names of Occupations and Job Titles in Spanish

Names of Occupations and Job Titles in Spanish Chances are that when you start talking with native Spanish speakers, one of the first things youll talk about is your jobs or occupations- or what you hope to do someday. Heres a guide to talking about occupations in Spanish along with a list of the most common types of jobs. List of Occupational Names Many of the job titles below seem familiar, as many are English cognates, having come from Latin. Keep in mind, though, that in a few cases the meanings in similar-sounding titles dont always line up exactly, sometimes because of cultural differences. A secondary-school teacher in Latin America, for example, might be known as a profesor, while in the United States, at least, the word professor is used primarily at the university level. In this list, the masculine forms are given. The feminine forms are given following a slash (/) in cases where they dont follow the rules above. Note also that different words may be used in some areas, or for certain specialties. Accountant- contador, contableActor/actress- actor/actrizAdministrator- administradorAmbassador- embajadorArchaeologist- arqueà ³logoArchitect- arquitectoArtist- artistaAthlete- atleta, deportistaAttorney- abogadoBaker- panaderoBarber- barberoBartender- mesero, cantineroBeautician- esteticistaBiologist- bià ³logoBusinessman/businesswoman- hombre/mujer de negocios, empresarioButcher- carniceroCaptain- capitnCarpenter- carpinteroChemist (pharmacist)- armacà ©uticoChemist (scientist)- quà ­micoChief executive officer- director generalClerk (office worker)- oficinistaClerk (retail worker)- dependienteCoach- ntrenadorComputer programmer- programadorCook- cocineroDancer- bailarà ­n/bailarinaDentist- dentistaDoctor, physician- mà ©dicoDriver- conductorEditor- redactorElectrician- electricistaEngineer- ingenieroFarmer- agricultor, granjeroFirefighter- bomberoFlorist- floristaGeologist- geà ³logoGuard- guardiaHotelier, innkeeper- hoteleroJeweler- joyeroJournalist- cronistaKing/que en- rey/reinaLandlord- dueà ±oLawyer- abogadoLibrarian- bibliotecarioMail carrier- carteroMechanic- mecnicoMidwife- comadronaMinister (politics)- ministroMinister (church)- pastorModel- modelo (no separate feminine form)Musician- mà ºsicoNurse- nfermeroOptometrist- optà ³metraPainter- pintorPharmacist- farmacà ©uticoPilot- piloto (separate feminine form rarely used)Poet- poetaPresident- presidente/presidentaProfessor- profesor, catedrticoPsychologist- sicolà ³gicoRabbi- rabinoSailor- marineroSalesman/saleswoman- dependiente, vendedorScientist- cientà ­ficoSecretary- secretarioServant- criadoSocial worker- asistente socialSoldier- soldadoStudent- estudianteSurgeon- cirujanoTeacher- maestro, profesorTherapist- terapeutaVeterinary- veterinarioWaiter- camarero, meseroWelder- soldadorWriter- escritor Grammar of Occupations Gender One matter of some confusion can be the gender of the occupational names. In many cases, the same word is used to refer to a man as to a woman. For example, a male dentist is el dentista, while a female dentist is la dentista. In some cases, there are distinct forms, such as el carpintero for a male carpenter and la carpintera for a female carpenter. In many cases, both forms can be used to refer to a female. For example, the boss is el jefe if hes male, but either la jefe or la jefa if shes female, depending on the region and, sometimes, whos speaking. Similarly, la mà ©dica is used to refer to a female doctor in some areas, but in other areas la mà ©dico is used and/or might be considered more respectful. In nearly all cases, using la with the masculine form is the safer choice if youre not sure of local usage. Otherwise, the feminine form of the occupations ending in -o are formed by changing the -o to an -a. Occupations that end in -dor are changed to -dora for the feminine. Occupation names that already end in -a are the same in masculine or feminine. Use of the Indefinite Article Unlike English, Spanish does not use the indefinite article- a or an in English, and un or una in Spanish- when specifying someones occupation: No soy marinero; soy capitn. (I am not a sailor; I am a captain.)Mi madre es profesor de ciencia. (My mother is a science teacher.)Felipe Calderà ³n era presidente de Mà ©xico. (Felipe Calderà ³n was president of Mexico.)Se hizo actriz extraodrinaria. (She became an extraordinary actress.) However, the article can be used in other situations, such as when talking about an occupation in general: Un actor es una persona que interpreta un papel. (An actor is a person who plays a role.)El juez condenà ³ a un dentista por hacer extracciones innecesarias. (The judge sentenced a dentist for performing unnecessary extractions.) ¿De dà ³nde saca la inspiracià ³n un escritor? (Where does a writer get inspiration from?) Some occupation names can be used in ways characterize actions rather than referring to occupation, in which case the article can be used. Todos sabà ­an que el despota era un carcinero psicoptico. (Everyone knew the dictator was a psychopathic butcher).Mi moto es un psicolà ³gico, y la velocidad mi terapia. (My motorcycle is a psychologist, and speed my therapy.) Key Takeaways Many occupations names in Spanish are similar to those of English because they both come from Latin.The indefinite article (un or una) is not typically used when referring to someones occupation.Separate feminine and masculine forms exist for the names of some occupations, although their use varies across regions.

Gameing as an education tool Coursework Example | Topics and Well Written Essays - 500 words

Gameing as an education tool - Coursework Example The results compared the findings obtained from analyzing data obtained from fourth-grade learners in two schools. Motion Math is designed to take the learner through three basic levels of fraction learning, with each level further subdivided into 24 sublevels. The levels represent the increasing difficulty of the game, and requires continuous attention to detail. Tests for differences in fraction knowledge for learners in the two schools (with one group in each school being introduced to Motion Math, and schools labeled A and B for ethical reasons) showed specific similarity in results. The layout involved creating two groups of students and comparing how they performed over three sets of tests (pre-test, mid-test, and post-test) administered before introducing the devices, in the middle of the week, and at the end of the week 9which also marked the end of the study period). The group that was introduced to Motion Math performed significantly better at the mid-test compared to the pre-test while the group that was not introduced to the app performed significantly better at the post-test than in the mid-test. For the Motion-Math group in each school, the results did not show significant improvement between the mid-test and posttest. On the other hand, the group that was not introduced to the app performed significantly better at the posttest than in the mid-test but did not have significant improvement in results between the pretest and the mid-test. There were short-term gains in using the app for teaching but both groups (the group that was introduced to the app and the one that was not) tended to have similar performances in the long-run. The two groups had different test trajectories motivated by the use of lack of use of the Motion Math app. The results for self-efficacy, self-ratings on fraction knowledge and fraction liking followed a similar trend as the performances,

Personal Reflection Essay Example | Topics and Well Written Essays - 1000 words

Personal Reflection - Essay Example I thought writing by explanation or simply retelling a certain story where the main idea comes from another author or perhaps another person’s idea would be a lot safer and easier as you would only have to expound on what an author’s line or idea meant and adding up a little commentary on yours which would not really welcome new thoughts that might not be accepted by your readers. In a way, writing this way would give you less need to think and just more of taking it from someone else’s point of view. However, through the whole course, I realized that writing made up of mostly explanations is something that people would probably think the same as already, which defeats that whole thrill of giving your readers something new and personal. We all know that we read books, journals, or blogs to be able to get something new or to feed any curious thought. Thus, I have learned to move forward by encroaching my writing with exploration which is the next level of writing I learned in the course. This is the fact that I would say I enjoyed a lot learning as a writer, as I would now feel braver to insert new thoughts, parallel or not to my readers’ thoughts, express myself even when it sometimes seems like no one will agree, and at the same time get excited with the fact that someone else is going to read something that comes from what I think. Indeed, writers need not be scared of one’s audience. After all, that is why there are different genres of books because of the different depth and trail of thoughts that are always welcome in writing. In the end, you would not have to blame yourself for giving your readers a lousy or totally strange read because they picked you and not vice versa. Realizing these, I had the guts to write not only based on the sources or principles given me to explain but moreover, explore in my writing like I would explore a new place or perhaps check out someone I am really interested in. Of course, though writi ng is really a very interesting thing to do, I would say that it also has challenges to give you as a writer. For me, one of the greatest challenges I faced in the whole course would be learning about analysis and synthesis and applying these two in my writing. This is because of the fact that both would require one to see beyond a certain topic, fact, or perhaps a thought and be able to unite it with one’s thoughts even when all the while there is not a thing you truly are interested with or hold true. Aside from that, I think that another strong challenge I faced would be having to write a beautiful piece that had to describe a great experience when all the while I was feeling a different mood, specifically sad and disinterested. I handled this challenge by changing the basis of everything I write from the goal of the task instead of my emotions. Although emotions play a big part in influencing the mood of one’s writing, it is important to go beyond emotions and go b eyond that by transcending oneself to the state of mind a certain topic would require you to have. Also, I learned that I should divert focusing on what I see to what people see. I veered away from using myself as the center point of my writing and put myself in the shoes of those people whose thoughts I have to analyze and interpret.  Ã‚  

Society, Community, & Family Impact of Technology Research Paper - 1

Society, Community, & Family Impact of Technology - Research Paper Example Additionally, some modes of communication such as use of smoke and hooting of horns conveyed wrong messages. In connection to this, the paper will provide detailed information on the computer and communication technologies along expounding on their history, development, use, and the conditions of the computer and communication technologies before and after the introduction of technology. As introduced above, technology has advanced extensively in the current society. Almost everything in the current world is run by the aid of machines such as computers and phones (Nayab 1). The effect of technology however is very extensive in the field of communication; many organizations have managed to produce diverse types of computers and phones to enhance the reduction of the whole world into a small village. The process of human communication has undergone many changes over the years, with many diverse path-breaking inventions and findings a lift from one step to another. Pictographs were the first writing materials that were invented to enhance communication in historical times. These writings were on solid materials such as stones and remained immobile. The invention of papyrus, wax and paper led to the invention of printing press in early 15th century. This invention enhanced the transfer of documents from one location to another, allowing uniformity of languages over wide areas (Nayab 1). The latest revolution is the extensive use of electronic technology such as computers and phones. Phones and computers have enhanced the transfer of documents via use of electronic waves and signals. Currently, computers and smartphones are used in communication between people without concern of physical distance. People from different ends of the world also communicate currently via audio, video l inks, and text via aid of correct hardware and software which are products of technological advancement. Communication was a great challenge before the invention

Introduction to health behaviour change Essay Example | Topics and Well Written Essays - 500 words

Introduction to health behaviour change - Essay Example Prochaska and Velicer (1997) state that â€Å"health behavior change involves progress through six stages of change: precontemplation, contemplation, preparation, action, maintenance, and termination.† The first two stages often prove to be the most difficult for the smokers to cope with. The preparation and action stages can be implemented with some difficulties but through commitment, these can be overcome. Maintenance and termination are quite easy once the war against quitting smoking has been won. There are quite a number of benefits that can be achieved from health behaviour change in society and individual. Behaviour change among individuals who smoke is advantageous in that they will reduce the risks of contracting smoking related diseases such as lung cancer. For any smoker, it is never too late to quit smoking since this is the only strategy that can guarantee good healthcare. Behaviour change among smokers is also important to the society at large. Non smokers are affected through passive smoking so if smoking is eradicated, this means that the health of the nonsmokers is not negatively impacted by substances from tobacco smoke. There is growing evidence that both active and passive smoking are harmful to health in Hong Kong. According to McGhee et al. (2006), â€Å" In the Hong Kong population of 6.5 million in 1998, the annual value of direct medical costs, long term care and productivity loss was US$532 million for active smoking and US$156 million for passive smoking†¦Ã¢â‚¬  These statistics paint a gloomy picture over the state of healthcare system in the Hong Kong. Therefore, concerted efforts need to be taken in order to address this problem in society. Positive behaviour change has been identified as the best solution that can help address the problem. There are many advantages of adopting this strategy. The TTM significantly assists in changing the behaviour of the smokers in many ways. For instance, it is known that it

The Subject of Sexuality in Dr. Jekyll and Mr. Hyde and Bram Stokers Essay

The Subject of Sexuality in Dr. Jekyll and Mr. Hyde and Bram Stokers Dracula - Essay Example The relationship of Hyde to Jekyll portrays remarkably the relationship between pleasure and power. If Jekyll embodies power, Hyde embodies the pleasure disallowed and still created by the powerful elite. Hyde is inhibited, concealed, and still he emerges from the longing or urges of the decent and highly regarded Jekyll. By summoning Hyde from the inexplicable core of his own longing, Jekyll builds a link to his depravity, or, a sexuality that is repressed and brutal, that forces depravity upon several actions that he methodically detaches from himself (Stevenson 2006). Hating his own self for his hidden lusts, Jekyll falls back on science to discover the path towards power and pleasure, suppression and excesses. The twofold identity divided between decency and lust distinguishes power as the capacity to be completely both. Hyde represents sexuality as debasement and depravity. Jekyll gives life to Hyde by ingesting the correct concoction of substances. Hyde, therefore, is a medical result, or, a by-product of chemical trial. Jekyll is the character that ‘wrapped the sexual body in its embrace’ (Halberstam 1995, 69). Jekyll, through chemical experimentation, generates a vicious entity and afterwards he struggles to suppress it and control it. This representation of sexuality in Dr. Jekyll and Mr. Hyde depicts several Victorian values. Audiences immediately associated the two characters of Dr. Jekyll to the ‘double standard’ social order of that period; double standard, because it was a period of contrasting principles—usually regarding sexuality above all. ... Hyde depicts several Victorian values. Audiences immediately associated the two characters of Dr. Jekyll to the ‘double standard’ social order of that period; double standard, because it was a period of contrasting principles—usually regarding sexuality above all. The common attitude towards it was extremely strict and suppressive, but at the same time obscene materials and harlotry flourished (Halberstam 1995, 69-70). Thus, when the author narrated about Hyde’s wicked acts, without in fact bringing them up, audiences associated that immediately to sexuality. By changing the focus on this form of sexuality, a frequently talked about theme of the author’s original narrative becomes ensnared into contemporary analyses: a large number of intellectuals today infer a hidden allusion to homosexuality in his fiction. Clues are scattered all over the narrative. First of all, there is virtually an absence of female characters in the novel. In addition, the du al self that Dr. Jekyll had to create can be understood as the widespread core immorality homosexuals at the time had to confront. Homosexual relationships at the time the story was written were established as illegal and an evil doing (Hogle 2002). Jekyll’s blend of reproductive features reflects the medical portrayals of ‘homosexuals’ who are making their presence more felt than ever before (Cooper 2010, 75): This perverse sexuality appears spontaneously, without external cause, with the development of sexual life, as an individual manifestation of an abnormal form of the vita sexualis, and then has the force of a congenital phenomenon; or it develops upon a sexuality the beginning of which was normal, as a result of very definite injurious influences, and thus appears as an acquired anomaly. Upon what

Entrepreneur Report Essay Example | Topics and Well Written Essays - 500 words

Entrepreneur Report - Essay Example Based on self-evaluation, it is quite evident that the development in some of my personal traits would prove to be effective on obtaining the desired objectives. In this regard, a few of the major life roles that I have garnered throughout different stages of life can be duly considered as a set of major attributes, which can encourage me of being as a successful entrepreneur. Such roles include the following: In the context of being as a manager, I must ensure to have the capability of planning, organizing and controlling skills for attaining both short and long-term organizational goals. Correspondingly, I should also focus on effectively practicing different job positions in order to be a competent achiever in the entrepreneurial roles. Additionally, I also have strong self-believed in terms of evaluating my own strengths and weaknesses, which can also help me to play the role of an entrepreneur efficiently. In this context, I am also determined to continuously dealing with my weaknesses and strengthening self-believe especially in terms of managing, controlling and decision making activities. In the context of the role as a risk taker, I should highly focus on strengthening my abilities to deal with different complexities and uncertainties that are essentially required to become a successful entrepreneur. In relation to play the role as a creator, I would like to develop exceptional way of improving business performance and handling risks with the best and possible ways. Beyond the above mentioned entrepreneurial objectives, I would also pay utmost attention on increasing my knowledge and abilities to understand or grasp the opportunities by evaluating the prevailing different market scenarios. Nevertheless, improving perceptual skills and maintaining adequate flexibility to learn new ideas would also be certain other major areas to be taken into concern within my entrepreneurial objectives. In relation to define the critical success

The Subject of Sexuality in Dr. Jekyll and Mr. Hyde and Bram Stokers Essay

The Subject of Sexuality in Dr. Jekyll and Mr. Hyde and Bram Stokers Dracula - Essay Example The relationship of Hyde to Jekyll portrays remarkably the relationship between pleasure and power. If Jekyll embodies power, Hyde embodies the pleasure disallowed and still created by the powerful elite. Hyde is inhibited, concealed, and still he emerges from the longing or urges of the decent and highly regarded Jekyll. By summoning Hyde from the inexplicable core of his own longing, Jekyll builds a link to his depravity, or, a sexuality that is repressed and brutal, that forces depravity upon several actions that he methodically detaches from himself (Stevenson 2006). Hating his own self for his hidden lusts, Jekyll falls back on science to discover the path towards power and pleasure, suppression and excesses. The twofold identity divided between decency and lust distinguishes power as the capacity to be completely both. Hyde represents sexuality as debasement and depravity. Jekyll gives life to Hyde by ingesting the correct concoction of substances. Hyde, therefore, is a medical result, or, a by-product of chemical trial. Jekyll is the character that ‘wrapped the sexual body in its embrace’ (Halberstam 1995, 69). Jekyll, through chemical experimentation, generates a vicious entity and afterwards he struggles to suppress it and control it. This representation of sexuality in Dr. Jekyll and Mr. Hyde depicts several Victorian values. Audiences immediately associated the two characters of Dr. Jekyll to the ‘double standard’ social order of that period; double standard, because it was a period of contrasting principles—usually regarding sexuality above all. ... Hyde depicts several Victorian values. Audiences immediately associated the two characters of Dr. Jekyll to the ‘double standard’ social order of that period; double standard, because it was a period of contrasting principles—usually regarding sexuality above all. The common attitude towards it was extremely strict and suppressive, but at the same time obscene materials and harlotry flourished (Halberstam 1995, 69-70). Thus, when the author narrated about Hyde’s wicked acts, without in fact bringing them up, audiences associated that immediately to sexuality. By changing the focus on this form of sexuality, a frequently talked about theme of the author’s original narrative becomes ensnared into contemporary analyses: a large number of intellectuals today infer a hidden allusion to homosexuality in his fiction. Clues are scattered all over the narrative. First of all, there is virtually an absence of female characters in the novel. In addition, the du al self that Dr. Jekyll had to create can be understood as the widespread core immorality homosexuals at the time had to confront. Homosexual relationships at the time the story was written were established as illegal and an evil doing (Hogle 2002). Jekyll’s blend of reproductive features reflects the medical portrayals of ‘homosexuals’ who are making their presence more felt than ever before (Cooper 2010, 75): This perverse sexuality appears spontaneously, without external cause, with the development of sexual life, as an individual manifestation of an abnormal form of the vita sexualis, and then has the force of a congenital phenomenon; or it develops upon a sexuality the beginning of which was normal, as a result of very definite injurious influences, and thus appears as an acquired anomaly. Upon what

Homebuilding Industry Case Study Example | Topics and Well Written Essays - 3000 words

Homebuilding Industry - Case Study Example This finding however is hinged on the condition that the company will endeavor to intensify measures to control cost of sales, which is actually one of the pillars of the company's business model. 1. Scope - The industry addresses the demand for housing in U.K. and the U.S. The homebuilding business process entails land banking, site development and sales, which are mostly attained thru financing. A. Cause - According to Home Builders Federation chairman, i.e., Stewart Baseley, the slump is "unique" since it is due to the lower number of approved mortgage applications, attributable to global tightening in the credit market, rather than high unemployment or inflated borrowing interest rates. In fact, in March 2008, the volume of approved mortgage applications marked the lowest since 1997 (Bloomberg). B. Effect - With the contraction of demand, house prices fell year on year in April 2008, homebuilders are compelled to cut down on overhead. As of July 2008, Bloomberg reports that about 60,000 employed in the industry are likely to lose their jobs in the process. III. THE BUSINESS MODEL - George Wimpey plc's business model encompasses activities like acquisition of land, home and community design, urban regeneration and the development of supporting infrastructures (TaylorWimpey plc). Specifically, George Wimpey plc is engaged in the construction of apartments, 2-3 bedroom houses and 4-5 bedroom houses among others and is anchored to the business' four pillars (Wimpey Annual 2006) namely: 1. Land - Reduction of the real cost of land is essential and this can be achieved thru various strategies like the addition of medium and long term value added plots and close monitoring of land prices in the U.S. to resume timely and market driven land acquisition activities . 2. Costs - To become competitive in this industry, all projects must be cost driven and this can be done by establishing a framework that will measure and challenge every cost in the area. 3. Sales - Efficiency and effectiveness of the company's sales process are the key objectives reinforced by an excellent customer service. This plays a very vital role in realizing the company's revenue targets and desired profit margin. 4. People - Being a key element in the success, periodic and timely updating of the company's employee compensation package is vital in staying competitive in terms of retaining and procuring the best human resource in the industry. It also goes without saying that manpower training is a crucial in order to develop the future leaders of the organization that will bring the company into the future. IV. HISTORY OF THE COMPANY (Finding Universe) 1. Humble Beginnings - The original owners were Walter Tomes and George Wimpey who initially worked as contractors for residential projects that required structural and decorative masonry. In 1893, Walter Tomes sold his

Primary Health Care - Indigenous Australian Inequalities Essay Example for Free

Primary Health Care Indigenous Australian Inequalities Essay Page 1 The World Health Organisation (World Health Organisation, 2008) states that the indigenous peoples of Australia are one of the most disadvantaged indigenous groups in the developed world. The health of the Indigenous population of Australia is an increasingly pressing issue. Current research and statistics reveals great inequality in many areas of health care and health status between the Aboriginal people and the general population of Australia. Couzos and Murray (2008, p.29) report that the Indigenous population has â€Å"the worst health status of any identifiable group in Australia, and the poorest access to health systems. † This paper will examine the underlying historical contexts and contributing factors that have lead to the current disparity between the health of the Indigenous Australians and non-Indigenous Australians. Furthermore, the high prevalence of chronic health issues such as diabetes will be analysed and community health initiatives that are needed or currently being enacted will be identified. Many reasons for the current appalling state of health and wellbeing of the Australian Aboriginal people can be explained by examining their recent history to the devastating impacts of colonisation, genocidal policy, loss of land and years of oppression. These several hundred years of cultural destruction, dispossession and social and political upheaval have resulted in generations of trauma and grief (Burke, 2006, para. 4). As reported by Forsyth (2007, p.35-36), government policies enacted towards the indigenous population in the early 20th Century were concerned primarily with protection and segregation, as the prevailing attitude of the time was that the Indigenous people were largely inferior and were unable to care for themselves. Forsyth continues to explain of the injustice created by the New South Wales parliament with the Aborigines Protection Act of 1909, in which â€Å"every aspect of their lives was governed, regulated and controlled† (Forsyth, 2007, p. 36). Furthermore the Indigenous people of this era were not able to imbibe alcohol, own property, vote or cohabit with non-Indigenous people, and the state of their health was largely ignored due to the belief that they were a dying race. (Couzos et. Page 2 al. 2008, p. 3). Due to this essentially complete lack of health care, Forsyth describes the Aboriginal people of the era living on the outskirts of larger towns as suffering from high rates of blindness, infectious diseases, bone diseases and sexually transmitted infections (Forsyth, 2007, p.36). The severity of these health issues was made worse by fear and distrust of the Aboriginal people towards hospitals and white people (Forsyth, 2007, p. 37). As the 20th Century progressed it became obvious that the Aboriginal population was not a soon to be extinct race as earlier thought, and new political policy calling for assimilation and integration reflected this change, though protectionist and segregationist policies remained influential or continued until the 1970s (Couzos et.al. 2008, p. 4). In the 1960s attitudes of Australian society began to became more concerned for the wellbeing Indigenous people, with increased social conciousness and awareness spreading throughout the Western World. As a result of increasing political activity and demonstration, many Aboriginals were forced off stations in 1966, causing a large movement of Indigenous people to more urban areas such as Redfern (Couzos et. al. 2008, p. 7). This sudden increase in numbers highlighted the need for proper health care and services, with the first Aboriginal health service established in 1971. Throughout the 1970s an increase in research and reporting of Aboriginal health resulted in many state and commonwealth reports all with the same conclusion, that the health status of Aboriginal communities was appalling and that there was great â€Å"need for increased priority, increased resourcing, better coordination, and increased Aboriginal community participation and control† (Couzos et. al. 2008, p. 10). However very little action was taken until the 1990s2000s where relevant political policy was brought in and funding made available for Aboriginal health services, though they mostly remain inadequately funded and Aboriginal health care is still largely unrepresented and avoided by the Australian Government. The ongoing effects of racist and unjust political policy and action can in part explain current aspects of dysfunction and overall disadvantage that occurs in many Indigenous Page 3 communities today. Specifically this disadvantage is evident in many areas of community life, with Indigenous people being generally exposed to more risk factors for poor health than other Australians (Thomson, MacRae, Burns, Catto, Debuyst, Krom, Midford, Potter, Ride, Stumpers and Urquhart, 2010, para. 49). Examples of risk factors include social factors such as dispossession, dislocation and discrimination, educational factors such as poor schooling, resulting in much lower literacy and numeracy skills, economic factors such as lower income and higher unemployment, access to good quality health care and GPs, and physical environmental factors such as poor and overcrowded housing. Together these disadvantages provide for a higher likelihood of poor lifestyle choices such as alcohol, tobacco and illicit drug use, a poor and unbalanced diet, obesity and a lack of regular exercise (Thomson et. al. 2010, para. 49, Couzos et. al. 2008, p. 79). Poor access to good quality health care is one of the key predictors for the prevalence of poor health in a community. There are very few GPs available in remote locations, and as a result of no or little access to professional health care providers, these remote areas are susceptible to poor health awareness and knowledge. As reported by Thomson et. al. (2010, para. 3), almost one-quarter of Indigenous people are classified as living in a remote area with very little access to goods and services or opportunities for social interaction. Couzos et. al. (2008, p. 18) also consider poor access to GPs as shown by a 2000-2001 survey of GPs. As reported, only 0. 8% of GP visits were by Indigenous people, though they make up 2. 6% of the general population. Furthermore, more than 70% of GPs did not see a single Indigenous person during the survey period. This under representation of the Indigenous population visiting GPs indicates a clear need for increased access to professional health care, and is just one factor of many which demonstrates the need for improvement in the health and wellbeing of the Australian Indigenous people. Page 4 Diabetes is a chronic metabolic condition which can result in many major long term health complications such as stroke, kidney disease, blindness and greatly reduced life expectancy (Allman, 2008, p. 80, Zeng, 2006, p. 73). Diabetes can be classified into three main types, with the second type, non-insulin-dependant diabetes mellitus (NIDDM) the main form developed as a result of lifestyle factors. As reported by Thomson et. al. (2010, para. 2), NIDDM is currently â€Å"one of the most important health problems for Indigenous populations across Australia†, with only around half of those with the condition know they have it, and the proportion of affected Indigenous population estimated to be around 4 four times that of the general population. Couzos et. al. (2008, p. 525) expand that Aboriginal people are also significantly more likely to develop NIDDM at a much younger age, more likely to be hospitalised, and to die from associated complications. This over representation of diabetes in the Indigenous population is a result of their poor health status and education. Thomson et. al. (2010) report that many studies have linked high levels of obesity among Indigenous populations and high prevalence of NIDDM. The main factors linked to this high levels of obesity are the relatively recent availability of highly processed and sugary Western foods and drinks including alcohol and tobacco use, impaired glucose tolerence, hypertriglyceridaemia, hypertension, hyperinsulinaemia and a higher level of physical inactivity than non-Indigenous people (Thomson et. al. 2010). Diabetes prevalence is also linked to a lower socioeconomic status, and as previously examined, a high proportion of the Indigenous population suffer from many areas of disadvantage, which results in a lower socioeconomic status. As further explained by Thomson et. al. (2010) these effects are further aggravated by poor health promotion and knowledge, mental illness and stress, early emotional development and social status, and recent trends indicate increasing development and prevalence of NIDDM. Clearly the Aboriginal population is exposed to many risk factors for diabetes and other chronic conditions, and with increasing development trends, explains poor mortality rates and overall poor health status of their communities. Page 5. Community based programs are essential for the improvement of Indigenous health due to the close-knit nature of their culture and often remote location. This was begun in 2003 at national level with the development of The National Strategic Framework for Aboriginal and Torres Strait Islander Health, which targeted strengthening of health service infrastructure, accessibility to health services, and health promotion, most importantly the importance of balanced nutrition and regular exercise (Couzos et. al. 2008, p.522, Insel, Ross, McMahon and Bernstein, 2010, p. 653). Cribbes and Glaister (2007, p. 167) describe the importance of health promotion and awareness at the community level, with a focus on re-establishing more traditional food choices and encouraging traditional hunting skills. The traditional Indigenous diet is highly nutritious, being high in protein, low in fat and high in complex carbohydrates, and as considered by Cribbes et. al. (2007, p. 167) is an excellent way to protect against chronic conditions such as diabetes. However the majority of remote Indigenous peoples obtain their food from local stores, thus initiatives such as the Remote Indigenous Stores and Takeaway Project were undertaken to establish minimum healthy eating standards and to educate store managers in nutrition. By empowering local store managers in this way, they are able to further educate the local schools and wider community in healthy eating (Cribbes. et. al. 2007, p. 167). As reported by the Dragon and Anderson (2011, p.28), Close The Gap (CTP) is another national level campaign which has a carry on effect to the community level. CTP aims to resolve the disparity in life expectancy rates and health equality between Aboriginal Australians and the general population, and has been endorsed by federal and state governments. CTP focuses on management of chronic conditions such as diabetes and follow up care. Management and awareness of diabetes is an essential component of improving health standards, and as King (2001, p.147-155) explains, Aboriginal people with diabetes commonly avoid mainstream health services for their health care. This mismanagement can lead to the development of diabetes related complications and greatly reduced quality Page 6 of life and life expectancy. On going strategies and studies identified the need for Aboriginal health workers to deliver community level care and health services for successful diabetes management (King, 2001). In conclusion, Aboriginal health standards have been of an appalling standard for many years due to racist policies, attitudes and in-humane treatment. The damage done and denigration of their lives, families and cultures has only recently began to be repaired by collective efforts nation wide, with a unified goal of self and community-empowerment, improvement of quality of life and living standards. With the expansion and ongoing deliverance of community focused solutions, many risks for ill-health and chronic conditions can be greatly reduced and the health status disparity between Indigenous and non-Indigenous Australians can in the future be eliminated. Page 7 References: †¢ Allman, T. (2008) Genes disease : diabetes. New York; Infobase Publishing. †¢ Dragon, N. and Anderson, K. (2011). Indigenous health. Australian Nursing Journal, 19(2), 24-8. †¢ Burke, S. (2006). Changing practices, changing paradigms: working effectively with Indigenous clients. Australian Psychological Society. Retrieved October, 5, 2011 from http://www. psychology. org. au/publications/inpsych/changing/ †¢ Couzos, S. Murray, R. (2008). Aboriginal primary health care: An evidence-based approach. South Melbourne; Oxford University Press. †¢ Cribbes. M. and Glaister. K. (2007). Its not easy: caring for Aboriginal clients with diabetes in remote Australia. Contemporary Nurse, 25; 163-172. †¢ Forsyth (2007). Telling stories: nurses, politics and aboriginal australians, circa 19001980s. Contemporary Nurse, 24(1), 33-44. Insel, P. , Ross, D. , McMahon, K. and Bernstein, M. (2010). Nutrition. Massachusetts; Jones and Bartless Publishers. †¢ King, M. (2001). The diabetes health care of Aboriginal people in South Australia. Contemporary Nurse, 10(3,4), 147-155. Page 8 †¢ Thomson N, MacRae A, Burns J, Catto M, Debuyst O, Krom I, Midford. R, Potter C, Ride K, Stumpers S, Urquhart B (2010). Summary of Australian Indigenous health, 2010. Retrieved October. 6, 2011 from http://www. healthinfonet. ecu. edu. au/health-facts/summary †¢ World Health Organization. (2008). Closing the Gap in a generation. Health equity through action on the social determinants of health. Commission on Social Determinants of Health Final Report. Retrieved October, 6, 2011 from http://www. who. int/social_determinants/thecommission/finalreport/en /index. html †¢ Zeng, Y. (2006). Longer life and healthy aging. Philadelphia; Springer.

Export Potential of Halal Food Industries

Export Potential of Halal Food Industries 3.1  Total Exports and Share of Halal Food As per authentic statistics of Economic-Survey of Pakistan 2013-14, total exports of the country during July 2013-Apr 2014 were USD 20.997 billion[1] whereas total imports were USD 37.105 billion[2]. There is no separate data available on Halal food exported during last few years. However, as per SBP report, food group exports of last two years are tabulated below: Table-B: EXPORT RECEIPTS BY COMMODITY (Thousand US Dollar) (Thousand US Dollar) Commodity Jul-Jun Aug Jul ( R) Aug (P) Jul-Aug FY12 FY13 FY14 (P) FY14 FY15 FY15 FY14 P FY15 P A. Food Group 3,789,373 4,142,290 4,233,395 278,676 293,128 301,541 609,560 594,669 01. Rice 2,075,415 1,876,229 2,099,719 133,431 135,732 134,068 287,340 269,799 A) Basmati 1,064,366 822,420 993,794 70,169 80,177 73,809 148,448 153,986 B) Others 1,011,049 1,053,809 1,105,925 63,262 55,555 60,258 138,892 115,813 02 Fish Fish Preparations 338,959 336,151 366,403 21,523 26,389 22,298 45,780 48,687 03 Fruits 243,107 283,758 310,131 21,059 22,484 24,788 47,553 47,271 04 Vegetables/Leguminous Vegetabl 118,904 139,980 145,909 10,989 8,589 11,287 22,927 19,876 05 Tobacco 23,170 27,842 26,077 3,886 1,015 2,265 8,485 3,279 06 Wheat Unmilled 62,344 29,702 3,197 361 0 0 1,592 0 07 Spices 37,664 41,071 56,697 2,806 2,644 5,816 6,592 8,460 08 Oil Seeds, Nuts and Kernals 27,291 49,759 69,478 2,083 1,273 1,533 3,870 2,806 09 Sugar 20,659 431,161 304,816 8,914 11,982 22,427 37,298 34,409 10 Meat and Meat Preparations 212,106 224,432 237,120 18,200 23,653 22,206 40,952 45,859 11 All Other Food Items 629,753 702,204 613,849 55,424 59,369 54,854 107,171 114,223 Legend:P: Provisional, R: Revised,Source: http://www.sbp.org.pk/ecodata/index2.asp There are approximately 50 Halal certified companies operating in Pakistan[3]. The Al-Shaheer Corporation, PK Livestock and Zenith Associates are prominent meat exporters of the country. Meat-one, the subsidiary organization of Al-Shaheer has significantly enhanced the exports of halal food i.e. beef and mutton, particularly to Gulf countries. On the poultry side, KN’s is a big name. It is exporting chicken to the West and also opened branch in the USA. As per full year statistics of 2013-14, exports of more than 74,000 tonnes of meat and its products grabbed about $230m, up from about 63,000 tonnes worth $211m in 2012-13[4]. Meat is mainly exported to Saudi Arabia followed by Kuwait, UAE, Bahrain, Oman, Qatar, China and Afghanistan. Similarly, exports of milk and cream (not concentrated/sweetened) also witnessed significant growth during 2013-14 by fetching $50m in comparison with previous year figure of $20m[5]. While, the exports of concentrated or sweetened milk and cream, during 2013-14, stood at same level of $9m[6] as in 2012-13. Increasing exports and parallel rise in demand of processed milk and meat, are suggestive of sharp potential growth of both the sectors, in near future and calls for investments in dairy and meat industry. 3.2  Govt. policies for promotion of Halal products Government of Pakistan is striving to promote Halal food industry. The government has announced that 50 percent subsidy[7] shall be provided in order to enable businessmen and producers to explore the Halal market for Pakistani products. Pakistan National Accreditation Council (PNAC) is facilitating Halal Accreditation Scheme on the pattern on OIC Halal Guidelines developed by the SMIIC for promotion of Halal products in the international market. Similarly, PSQCA has also introduced Halal Standards i.e. PS-3733: 2010 for the companies in Halal food sector and PS-4992: 2010 regarding the authorized organizations dealing with certification of Halal[8] products. In May 2014, the Science and Technology Ministry GoP finalized the draft Bill to establish Pakistan Halal Authority (PHA) at the federal level to guide and facilitate the business of Halal products and processes. Moreover, PCSIR has recently established a state-of-the-art halal authentication laboratory at Lahore[9]. Despite passing of sufficient time, PHA Bill 2014 is still in pipeline and not approved, so far. 3.3  World Halal Assembly On 3-4 June, 2014, first World Halal Assembly with event them â€Å"Asia-Future of World Halal Trade† organized in Islamabad. The event was hosted by PSQCA and Halal Products Services Association of Pakistan (HAP). Over 250 scholars and expertise hailing from 40 different states attended the event[10]. At the occasion, Mr. Zahid Hamid, Federal Minister for Science Technology, vowed to provide complete support to private sector in Pakistan to boost Halal products. Participating scholars and dignitaries including Mr. Haluk Dag, Secretary General-SMIIC in his address underscored the importance of cooperation and coordination to accomplish the objective of ‘One Halal’ logo and ‘One Halal’ standard[11]. Global experts also shared their valuable information/ideas and discussed issues/challenges concerning with the Halal trade, certification, accreditation and marketing. Number of cooperation agreements were also signed in the gathering, which is likely to help local companies to enhance their exports of halal food items. Section-IV: International Market of Halal Food 4.1  Size of Global Halal Food Market The global Muslim population estimates stand at 1.8 billion[12], this represents 26 % of the total global population (6.8 billion), whereas share of worldwide halal food market is about 16 % of the aggregate food market, which means that a minimum space of at least 10 % is available to be filled by halal food companies. News story published in renowned TIME Magazine (May 2009 issue) suggests that total volume of global Halal food market[13] is worth about US$ 632. Market size of Halal food in Europe is about $66 billion[14], with France havingthe largest share of approx.$17 billion. InUnited Kingdom, only the Halalmeat sale is worthover $600 million annually.Muslims residing in the USA spend about $13 billion on Halal food products every year. It is worth mentioning that GCC countries’ aggregate exports of Halal food is approx. $44 billion. Similarly, in the neighboring India, worth of Halal food business is about $ 21 billion, per annum[15]. Worldwide halal food market is depicted in following global map with the help of circles[16]. 4.2  Stakes of Pakistan in the Global Halal Food Market Presently, Pakistan is the second largest Muslim country in the world with population of over 180 million, while Indonesia stood at first place. But according to a news story on website of TIME magazine[17], Pakistan is likely to overtake Indonesia and become the largest Muslim nation by 2030 with expected population over of 256 million. Thus, Pakistan has to aim for leading global Halal food market in the future. Unfortunately, the current share of the country in international halal food market is mere 0.5 %[18]. Pakistan has direct access to the markets of Central Asia, Middle East. On the other hand, Pakistan is not only the 6th largest cattle breeder but also world’s leading poultry breeder. Following table depicts the unprecedented vertical growth of poultry sector in Pakistan which has outpaced other sectors of livestock. Table C: Livestock Population in Pakistan Growth Livestock Population (In million) Year Buffaloes Cattle Goats Sheep Poultry 1990-91 17.8 17.7 37.0 26.3 146.9 1991-92 18.3 17.7 38.7 27.4 156.2 1992-93 18.7 17.8 40.2 27.7 182.6 1993-94 19.2 17.8 42.0 28.3 250.0 1994-95 19.7 17.8 43.8 29.1 318.8 1995-96 20.3 20.4 41.2 23.5 350.0 1996-97 20.8 20.8 42.6 23.7 382.0 1997-98 21.4 21.2 44.2 23.8 276.0 1998-99 22.0 21.6 45.8 23.9 278.0 1999-00 22.7 22.0 47.4 24.1 282.0 2000-01 23.3 22.4 49.1 24.2 292.4 2001-02 240 22.8 50.9 24.4 330.0 2002-03 24.8 23.3 52.8 24.6 346.1 2003-04 25.5 23.8 54.7 24.7 352.6 2004-05 26.3 24.2 56.7 24.9 372.0 2005-06 27.3 29.6 53.8 26.5 433.8 2006-07 28.2 30.7 55.2 26.8 477.0 2007-08 29.0 31.8 56.7 27.1 518.0 2008-09 29.9 33.0 58.3 27.4 562.0 2009-10 30.8 34.3 59.9 27.8 610.0 2010-11 31.7 35.6 61.55 28.1 663.0 2011-12 32.7 36.9 63.1 28.4 721.0 2012-13 33.7 38.3 64.9 28.8 785.0 Source: Pakistan Food Journal, Nov-Dec 2013 issue. 4.3  Leading Countries of Halal Food trade It is strange that non-Muslim nations like Brazil, France, the USA, New Zealand, Thailand, Philippines, etc. are leading the international Halal food market, whereas, Muslim countries like Malaysia, Indonesia, etc. come later in the list. Australia, Canada, Singapore, India are also known as major exporters of Halal food. With 01 million MT export of frozen Halal chicken, and 300,000 MT of Halal beef products, Brazil is the leading the Halal food market[19]. France is second major player. It exports 750,000 MT Halal frozen chickens annually to Saudi Arabia, Kuwait, UAE, etc. United States is the third largest beef exporter in the world and more than 80 percent of its frozen beef is Halal. Fourth largest beef exporter is New Zealand and 40 percent of its beef products exports are Halal[20]. 4.4  Windows of Opportunities for Pakistan. There are number of opportunities for Pakistan to grab its share in global halal market. Owing to its geo-strategic location Pakistan can easily become leader of Halal food market in the South Asia, later on, it can lead the global markets of halal food commodities. Population wise different global markets are mentioned: Asia[21]: Number of Muslim countries are situated in Asia. In Middle-East and western parts of Asia, aggregate population of Saudi Arabia, Yemen, UAE, Syria, Iraq, Turkey, Jordon, Azerbaijan, etc. is more than 190 million. They constitute highly fertile Halal food market. In East Asia and ASEAN Market,Muslim population is more than 360 million including Indonesia (195million), China, Malaysia, Philippines, Thailand, Myanmar, etc. ASEAN countries are unique in the sense that they not only supply halal food products but import as well. For instance, Malaysia exports Halal food items to Indonesia. China possesses immense potential as a market of Halal food and local companies can focus on this untapped market, besides covering nearby countries of Indonesia and Malaysia. Importantly, our own region i.e. South and Central Asia is thickly populated with more than 600 million Muslims (including Pakistan, India, Bangladesh, Iran, Afghanistan, Uzbekistan, Kazakhstan, Tajikistan, Turkmenistan, Kyrgyzstan, etc. It is a massive market for Halal products as food items are available in Muslim countries but without any HALAL certification. Africa[22]: North African countries like Egypt, Algeria, Morocco, Sudan, Tunisia and Libya share population of more than 181 million Muslims. In West African nations i.e. including Nigeria,Niger, Mali, Ivory Coast, Senegal, Guinea, Ghana, etc. more than 150 million Muslims are residing. Whereas, East African countries including Ethiopia, Tanzania, Somalia, Kenya, Uganda, Mozambique, and other countries have population of more than 92 million Muslims. Similarly, Central African countries including Congo, Chad, Cameroon has Muslim demography of about 17 million. In South Africa, though Muslim population is about 1.2 million but Muslims consumers are very particular on HALAL products which creates an opening for Pakistan to harness the potential for Halal products. Europe[23]:  More than 50 million Muslims are residing in different European countries like UK, France, Russia, Germany, Bosnia, Kosovo, Albania, Russia, etc. It is an important market for Halal food as consumers have high purchasing power and possess strong eager to buy those food brands which contain â€Å"Halal† logo. North South America[24]: Total population of Muslim residents in both Americas is about 10 million (USA 6.4m, Brazil 1m, Canada 0.8m and other countries). Muslims dwelling in the USA also possess high purchasing power and always prefer HALAL products. Conclusion Despite a predominant Muslim country, share of Pakistan in global Halal food market is very insignificant. Sindh province has considerable industrial base and some of the local companies are major players of Halal food market within country and export their products as well. However, a lot of potential in international Halal food trade is yet to be harnessed by local business organizations. Absence of central Halal food authority to guide and channelize the Halal food business is primary hurdle in promotion of Halal food exports throughout the world. It is strange that non-Muslim nations like Brazil, France, USA, New Zealand, etc. are currently leading the market of Halal products. There are number of potential markets which can be focused by local businessmen for exporting Halal food items. Pakistan falls at 6th rank in the growth of livestock, however, lack of necessary infrastructure and seriousness of investors has resulted into very low exports. The existing problem of negative trade balance of Pakistan can easily be addressed by focusing on Halal food markets and making local products equally compatible in the international market. There is need of structured approach of the rulers to carryout detailed study in global Halal industry and promote it, which would result into not only boosting of exports but also allied benefits like provision of employment opportunities. Recommendations The pending bill of Pakistan Halal Authority has to be converted into implementable legislation, at the earliest. Government of Pakistan has to devise short term and long vision plans for converting the country into hub of global Halal food market. In this regard, Vision-Halal 2020, as well as Vision-Hub of Halal-2030 as short and long term plans to achieve the goals like attaining significant space in international market by 2020 and then journey to become global leader of Halal food by 2030. Halal Certification bodies are to be established in line with international standards of Halal food and to meet the standard of hygiene food for western world. The Government has to extend financial and technical help to producers and encourage the local businessmen to participate in international exhibitions where they not only find buyers for their Halal products but also learn from the experience of established producers and suppliers of Halal products. Establishment of Halal food export zones in Sindh province, with tax rebates is need of the hour. In order to boost Halal food exports, the government will have to make investment in dairy farming infrastructure, cold chain and veterinary services and farm management systems. Private Banks can also introduce new financing schemes to encourage the Halal food industry throughout the country. Public-Private Partnership schemes in Halal food sector aiming at export of the value added products would also provide an impetus to the food industry. [1] Economic Survey of Pakistan 2013-14, Page 117 [2] Economic Survey of Pakistan 2013-14, Page 119 [3] Interview with Mr. Akram Khan, of HIRCP, dated 12.09.2014 [4] http://www.dawn.com/news/1130468 (accessed on 15.09.2014) [5] ibid [6] ibid [7] http://www.pnac.org.pk/index.php?PageId=110 (accessed on 01.10.2014) [8] http://www.pakistantoday.com.pk/2014/05/08/business/bill-drafted-to-establish-pakistan-halal-authority/ (accessed on 01.10.2014) [9] Ibid. [10] http://halalfocus.net/pakistan-oic-smiic-world-halal-assembly/ (accessed on 01.10.2014) [11] Ibid. [12] http://www.pnac.org.pk/index.php?PageId=110 (accessed on 07.10.2014) [13] http://www.halalpakistan.com/html/halal_market.htm (accessed on 07.10.2014) [14] Ibid. [15] Ibid. [16] Global Halal Food Industry Guide to tapping the fast growing Halal Food Market, Singapore (SPRING 2011), 06. [17] http://newsfeed.time.com/2011/01/27/2-2-billion-worlds-muslim-population-doubles/ (accessed on 25.10.2014) [18] http://nation.com.pk/business/24-Mar-2014/pakistan-shares-0-5pc-only-in-halal-food-market-zahid (accessed on 07.10.2014) [19] Ibid. [20] Ibid. [21] http://www.halalpakistan.com/html/halal_market.htm (accessed on 08.10.2014) [22] Ibid. [23] Ibid. [24] Ibid.

Destiny, Fate, Free Will and Free Choice in Oedipus the King - Free Will or Fate? :: Oedipus the King Oedipus Rex

Fate in Oedipus Rex Do you think that fate controls the lives of everyday people, or do you think someone's actions control their lives?   In the play, Oedipus Rex, fate played an important role in the lives of the characters. .   In order to avoid their predestined fate, the main characters took every precaution to avoid their predetermined destinies.   The queen, Iocasta, and her son, Oedipus, both tried to escape what Teriresias, the oracle, told them, however, it would eventually come back to haunt them.   [Fate controlled the lives of the characters in this play...] NEW THESIS   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When queen Iocasta found that she and king Laius were to have child, she went to consult an oracle for guidance.   However, Teriresias had a devastating prophecy that their first born son would kill the king his father, and marry his mother.   In order to prevent the prophecy from being fulfilled, the king upon the birth of his son pierced the baby's feet with an iron pin to prevent the baby from using his feet.   The king ordered a shepherd to abandon the child in the mountains, to be left to die.   [The shepherd, in spite of his order from the king, gave the baby, instead, to one of his friends, a herdsman from Corinth.   The herdsman gave the baby to his master, the king of Corinth.   It was with this family that Oedipus grew up not knowing his real family or the fate that awaited him.]   AVOID SUMMARY!!!   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As Oedipus became a young man, he went to consult the same oracle that his biological mother queen Iocasta did.   Teriresias the oracle told Oedipus the same prophecy that he had previously revealed to queen Iocasta, his mother.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Oedipus, in order to escape his prophesized fate, fled Corinth never to return.   He was unaware that he was adopted.   During his journey, Oedipus came across an old vile tempered man who insulted him.   Oedipus, in defense of his honor, slayed the old man and all of his servants.   Upon reaching Thebes, Oedipus was asked a riddle by the Sphinx of Thebes.   The Sphinx is a monster that is part lion, part eagle, and part human female and like to ask riddles. [ The question she asked was what walks on four legs in the morning, two legs in the afternoon and three legs at night.   Oedipus answered the question correctly, and the Sphinx left.

IP Addressing

When designing the data closet should be located in a non-centralized location but still have easy access for services and upgrades or repairs. I would consider using a class b network set up which would easily allow 145 users, computers or equipment to connect but still provide additional addresses and networks as the company expands within the next two years. As for IP address I would consider static IP address for all local computers and equipment within the company such as printers, routers user computers etc.This will be easier to use and less expensive. With over 16,000 networks and 65,000 host address available there will be plenty of room for the company to grow. I would also consider having a wireless network using dynamic ip addresses leasing addresses to the user’s devices to allow users to connect there wireless devices to the network. All the systems we use today can work well with DHCP so it shouldn’t be a problem. Also you should consider having multiple domain and DHCP servers to provide load balancing, efficiency and safety in case of server failure.DHCP should be used whenever possible DHCP is easier because there is usually not a need to manually assign and track IP addresses across a number of devices where a specific IP is not necessary, and use reservations for the static devices like Printers and A/P's. And use static addresses for Servers. For example when recovering from a full power outage DHCP WILL be the LAST service to start. So if all servers/printers were DHCP you'd spend a day rebooting/console-login and getting a valid IP – users can do that for themselves. These are just some of the considerations that can be taken into account when creating a small business network.

A Case Study on Cost Estimation and Profitability Analysis

ISSUES IN ACCOUNTING EDUCATION Vol. 26, No. 1 2011 pp. 181–200 American Accounting Association DOI: 10. 2308/iace. 2011. 26. 1. 181 A Case Study on Cost Estimation and Pro? tability Analysis at Continental Airlines Francisco J. Roman ABSTRACT: This case exposes students to the application of regression analyses to be used as a tool pursuant to understanding cost behavior and forecasting future costs using publicly available data from Continental Airlines. Speci? cally, the case focuses on the harsh ? nancial situation faced by Continental as a result of the recent ? ancial crisis and the challenges it faces to remain pro? table. It then highlights the importance of reducing and controlling costs as a viable strategy to restore pro? tability and how regression analysis can assist in this pursuit. Students are next presented with quarterly data for various categories of costs and several potential cost drivers, which they must use to perform regressions on operating costs using a variety of cost drivers. They must then use their regression results to forecast operating costs and conduct a pro? tability analysis to project quarterly pro? ts for the upcoming ? scal year.Finally, students must summarize the main results of their analysis in a memorandum addressed to Continental’s management, providing recommendations to restore pro? ts. In particular, the concept of mixed cost functions is reinforced, as is the understanding of the steps required to perform regression analysis in Excel, interpreting the regression output, and the underlying standard assumptions in regression analysis. The case has been tested and well received in an intermediate cost accounting course and it is suitable for both undergraduate and graduate students. Keywords: cost estimation; pro? ability analysis; cost behavior; regression analyses; cost functions. Data Availability: All data are from public sources and are available in hard copy inside the case. Data are also availabl e in electronic form by the author upon request. INTRODUCTION n 2008, the senior management team at Continental Airlines, commanded by Lawrence Kellner, the Chairman and Chief Executive Of? cer, convened a special meeting to discuss the ? rm’s latest quarterly ? nancial results. A bleak situation lay before them. Continental had incurred an operating loss of $71 million dollars—its second consecutive quarterly earnings de-I Francisco J. Roman is an Assistant Professor at Texas Tech University. I thank Kent St. Pierre editor , Michael Costa, and two anonymous referees for their suggestions on previous versions of the case. Editor’s note: Accepted by Kent St. Pierre Published Online: February 2011 181 182 Roman cline that year. Likewise, passenger volume was signi? cantly down, dropping by nearly 5 percent from the prior year’s quarter. Continental’s senior management needed to act swiftly to reverse this trend and return to pro? tability. Being the fourth largest airline in the U.S. and eighth largest in the world, Continental was perceived as one of the most ef? ciently run companies in the airline industry. Nonetheless, 2008 brought unprecedented challenges for Continental and the entire industry as the United States and much of the world was heading into a severe economic recession. Companies cutting deeply into their budgets for business travel, the highest yielding component of Continental’s total revenue, together with a similar downward trend from the leisure and casual sector, combined to sharply reduce total revenue.Concurrent with this revenue decline, the price of jet fuel soared to record levels during 2008. 1 Thus, while revenue was decreasing, Continental was paying almost twice as much in fuel costs. Interestingly, fuel costs surpassed the ? rm’s salaries and wages as the highest cost in Continental’s cost structure. This obviously had a negative impact on the bottom line, squeezing even fur ther the already strained pro? t margins. The outlook for a quick recovery in the U. S. economy and, consequently, an upturn in the demand for air travel in the short term did not seem likely.Continental’s internal forecasts indicated that a further decline in passenger volume should be anticipated throughout 2009, with a recovery in travel possibly occurring by the middle of 2010. To summarize, adverse economic conditions in the U. S. , coupled with the rise in fuel costs, were dragging down Continental’s pro? ts and relief was unlikely through the foreseeable future. THE DECISION TO REDUCE FLYING CAPACITY AND THE IMPACT ON OPERATING COSTS Given the situation described above, management needed to act swiftly to restore pro? tability. Several strategic options were evaluated.Since the U. S. and much of the world was facing a severe recession, the prospect for growing revenues by either raising airfares or passenger volume seemed futile. Contrary to raising revenue, Con tinental’s managers believed that raising fares could potentially erode future revenues beyond the present level. Discounting fares did not seem a plausible solution either, because given the severity of the economic situation a fare cut could fall short in stimulating additional passenger demand and lead to lowering revenues. Thus, because management anticipated that revenues would remain ? t for most of the year, the only viable short-term solution to restoring pro? ts was a substantial and swift reduction in operating costs. This could most effectively be accomplished in two ways. First, through a reduction in ? ying capacity adjusted to match projected passenger demand. With this in mind, Continental’s management agreed to reduce ? ying capacity by 11 percent on domestic and international routes. 2 As a result of this action, Continental would eliminate the least pro? table or unpro? table ? ights and, accordingly, would ground several planes in the ? eet.Managemen t anticipated that this decision would reduce several of the ? rm’s operating costs. Apart from this, Continental could achieve further reductions in costs by implementing several cost-cutting initiatives and through operational ef? ciencies. For example, management pro- 1 2 To illustrate, jet fuel is tied to the price of oil and, over the past year, oil prices surged from about $70 to $135 per barrel. Consequently, the price of jet fuel increased markedly, from an average of $1. 77 per gallon to $4. 20 by the mid-summer of 2008. Speci? cally, on June 13, 2008, Continental Airlines announced that it planned to reduce its ? ght capacity by 11 percent. By shrinking capacity, Continental expected to reduce the number of domestic and international ? ights from its three major hubs in Houston, Cleveland, and Newark Maynard 2008 . Issues in Accounting Education American Accounting Association Volume 26, No. 1, 2011 A Case Study on Cost Estimation and Pro? tability Analysis at Conti nental Airlines 183 jected that it could achieve reductions in Passenger Services expenses by consolidating several tasks during passenger check-in and by reducing food and beverage waste served during ? ights. Additionally, the ? m could reduce various miscellaneous expenses through targeted cuts in discretionary spending. In sum, to close the gap in pro? tability, Continental’s strategy was geared toward slashing operating costs by cutting capacity and through aggressive identi? cation and implementation of cost-cutting initiatives. The next step would be for management to know precisely how their decision to downsize capacity would impact the ? rm’s future operating costs, and also identify speci? c areas in which the ? rm could achieve additional cost reductions. Additionally, the cost analysis would help forecast the ? m’s operating costs and projected pro? ts or losses for the upcoming ? scal year. However, before we can proceed with such analysis, an exam ination of how the various categories of Continental’s costs behave is in order. Before we begin, let us prepare with an overview of the airline industry and its competitive landscape, and an understanding of why cost behavior bears particular relevance in this case. Relative to other industries, airlines are a very dif? cult business to manage. In particular, they are exposed to tremendous risks brought by volatility inherent in their business model, as they deal with high ? ed costs, labor unions, instability in fuel prices, weather and natural disasters, passenger safety, and security regulations. These aspects bring a large burden to airlines’ cost structures. Moreover, competition within the industry is ? erce; the proliferation of discount carriers, such as Southwest Airlines and, most recently, Jet Blue, and the end of fare regulation in 1978, has hindered airlines’ pricing power and their ability to spur revenues. For these reasons, cost containment is a critically important aspect of pro? tability in this industry.In order for Continental to restore pro? tability in this harsh environment of weak demand for air travel, it must be able to contain its operating costs, especially its massive ? xed costs, which are visible in several ways. For example, salaries for pilots, ? ight attendants, and mechanics, as well as aircraft leasing costs, are typically ? xed, varying little with shifts in passenger volume. Because ? xed costs typically embody the amount of operating capacity of a ? rm, they are commonly referred as â€Å"capacity† costs. Since ? xed costs do not self-adjust to ? ctuations in passenger volume, the only way in which they can be decreased or increased is if management adjusts them in accordance to the level of operating capacity. In contrast, other costs, such as passenger services and reservation and distribution costs, behave as variable and would self-adjust with variations in volume or operating activity. He nce, to assess the impact of this strategic decision to alter Continental’s cost structure, and identify the areas that could achieve the greatest reduction in costs, we must resolve how Continental’s operating costs behave and what drives them.In what follows, we learn how to apply regression analyses to examine cost behavior and forecast future costs, and then use that knowledge to assess how the reduction in ? ying capacity would affect Continental’s operating costs and pro? tability in the near term. ESTIMATING COSTS USING REGRESSION ANALYSES The previous discussion highlighted the importance of examining the behavior of Continental’s operating costs to pave the way for a cost and pro? tability analysis using regression analysis. Regression analysis is a powerful statistical tool that is frequently used by ? ms to examine cost behavior and predict future costs. The idea behind regression analysis is straightforward: historical data for costs, and the various activities that could potentially drive operating costs, are inserted into a mathematical calculation which yields the average amount of change in that particular cost that has occurred over time. Average values provided by regression calculations may then be applied to estimate future change that will occur in that cost given a one-unit change in one or Issues in Accounting Education Volume 26, No. 1, 2011 American Accounting Association 184 Roman ore of the business activities which drive that cost. 3 More precisely, in a regression model, cost is a function of one or more business activities or factors underlying a business operation. Simply put, the business activities are the drivers of operating costs. Therefore, since activities drive costs, our ? rst step in the estimation of a cost function is to identify the underlying activities or other potential factors that drive the cost in question—the cost drivers. This requires extensive knowledge of the business ope ration. In the case of Continental Airlines, the potential drivers of operating costs vary greatly.For instance, as previously noted, the number of passengers that Continental ? ies may drive the costs related to Passenger Services. Likewise, Aircraft Maintenance and Repairs costs could be driven by the number of aircraft in the ? eet and by the level of ? ying capacity set by Continental i. e. , available seat miles . In synthesis, to predict how Continental’s operating costs would be affected by the decision to reduce capacity, and to identify those areas in which additional room is available for cost cutting, we need to identify which costs in this ? rm’s cost structure behave as variable, ? ed, or mixed in which elements of both variable and ? xed are observable . Equally important, we should also identify the speci? c drivers if any of each cost. Your job is to assist management in their quest to restore pro? tability at Continental Airlines. Speci? cally, you mus t conduct regression analyses to examine cost behavior and then use this information to forecast operating costs and pro? tability for the upcoming year. As part of your cost analysis, you should investigate how the decision to cut ? ying capacity would impact the ? rm’s future operating costs and, equally important, identify those speci? expense categories or operating areas in which this ? rm could attain additional costs saving by implementing cost-cutting initiatives. Your conclusions should be outlined in a memorandum directed to Continental’s Executive management team. You are provided next with a description of Continental’s operating costs and the potential drivers of costs so you can conduct regression analysis to estimate the corresponding cost functions. To help you in estimating the regressions, a comprehensive set of instructions for performing regression analysis using Microsoft Excel is provided in the Appendix.Immediately following the descriptio n of costs, a series of questions is provided that should help guide your analysis. Additionally, to help you estimate your regressions, Exhibit 1 presents past quarterly data for all of the above expenditures for the period of January 2000 through December 2008, while Exhibit 2 provides quarterly operations data for the same period of time. CONTINENTAL’S OPERATING COSTS AND POTENTIAL COST DRIVERS As shown in Exhibit 1, there are ten categories of operating costs.These include salaries and wages, aircraft fuel and related taxes, aircraft rentals, airport fees, aircraft maintenance and repairs, depreciation and amortization, distribution costs, passenger services, regional capacity purchases, and other expenses. Of these, some represent a single expense item. For example, the cost of aircraft rentals and airport fees together comprise a single cost item. Other costs represent cost pools comprising several cost items. Such is the case of passenger services and other expenses. T he following provides a detailed description of each cost, along with the potential cost drivers. 3 4 For ease in exposition, cost functions and regression analyses are discussed brie? y here. For further insight on cost functions and on the mechanics of regression analyses, I refer the reader to the Appendix. A cost driver represents a particular business activity, which usually tends to have a cause-and-effect relationship with a given cost. For example, for airlines, a typical cost driver for landing fees is the number of daily ? ights carried by the airline, as well as the number of passengers ? own. An increase decrease in the number of ? ights or passengers ? own would increase decrease landing fees.Issues in Accounting Education American Accounting Association Volume 26, No. 1, 2011 A Case Study on Cost Estimation and Pro? tability Analysis at Continental Airlines 185 EXHIBIT 1 REVENUES AND OPERATING COSTS DATA 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 Period 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 Fuel Salaries and Wages Capacity Purchases Aircraft Rentals Landing 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 2,039,000,000 285,000,000 738,000,000 — 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 3,507,000,000 744,000,000 791,000,000 454,000,000 248,000,0 00 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 3,179,000,000 684,000,000 726,000,000 430,000,000 248,000,000 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 86,000,000 193,000,000 190,000,000 209,000,00 0 198,000,000 207,000,000 210,000,000 225,000,000 210,000,000 Period Distribution Costs Aircraft Maintenance Depreciation Passenger Services 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 next page)Issues in Accounting Education Volume 26, No. 1, 2011 American Accounting Association 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 Roman Period Distribution Costs Aircraft Maintenance Depreciation Passenger Services Other 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 3 Q-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 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 52,000,000 135,000,000 120,000,000 131,000,000 106,000,000 112,000,000 112,000,000 114,000,000 116,000,000 110,000,000 110,000,000 108,000,000 104,000,000 105,0 00,000 104,000,000 102,000,000 99,000,000 98,000,000 97,000,000 95,000,000 96,000,000 97,000,000 99,000,000 99,000,000 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 Period Total Aircraft 1Q-2000 2Q-2000 3Q-2000 4Q-2000 1Q-2001 2Q-2001 3Q-2001 4Q-2001 1Q-200 2 2Q-2002 3Q-2002 4Q-2002 1Q-2003 2Q-2003 514 522 535 522 548 557 501 522 538 570 570 554 562 70 OPERATIONS AND COST DRIVER DATA Leased Aircraft Flights Passengers Available Seat Miles 403 410 414 398 406 416 377 393 400 404 401 410 419 428 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 Available SeatMiles Regional — — — — — — — — — — — — 1,767,000,000 2,073,000,000 (continued on next page) Issues in Accounting Education American Accounting Association Volume 26, No. 1, 2011 A Case Study on Cos t Estimation and Pro? tability Analysis 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 Obs. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Period Total 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 OPERATIONS AND COST DRIVER DATALeased Aircraft Flights Passengers Available Seat 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 Available 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 16,601,0 00 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 Period Passenger Miles Flown Employees Fuel Price Fuel 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. 190 $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 next page) Issues in Accounting EducationVolume 26, No. 1, 2011 American Accounting Associ ation 188 Roman Period 23 24 25 26 27 28 29 30 31 32 33 34 35 36 Passenger Miles Flown Employees Fuel Price Fuel 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 EXHIBIT 2 PROJECTIONS OF REVENUES AND OPERATING ACTIVITY FOR YEAR 2009 Variable Revenues Available seat miles Available regional seat miles Number of passengers Number of planes Number leased planes Price of fuel per gallon Gallons of fuel consumed Quarter 1 Quarter 2 Quarter 3 Quarter 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 All ? nancial and operational data represent quarterly data for the quarter beginning January 2000 Observation 1 through December 2008. Data have been compiled from Continental’s 8-K and10-K reports, submitted to the Securities and Exchange Commission. De? nitions of Operations Variables: Available seat miles the number of seats available multiplied by the number of miles ? wn; Available regional seat miles available seat miles on regional routes; Number of passengers number of paying passengers ? own; Number of planes number of planes in the ? eet, including regional routes aircraft; Number of leased planes number of leased planes; Price of jet fuel average price per gallon of jet fuel in the respective quarter; and Gallons of fuel consumed number of gallons of fuel consumed in the respective quarter. Salaries and Wages This account represents costs related to salaries and wages, as well as fringe bene? ts, of Continental’s workers. These include salaries for pilots and wages for ? ght attendants and ground crew, as well as wages for Continental’s mechanics. Additionally, a signi? cant portion of this salary pool represents wages of reservation specialists, customer service representatives at airports, and the salaries for administrative and support personnel e. g. , ? ight schedulers, technology Issues in Accounting Education American Accounting Association Volume 26, No. 1, 2011 A Case Study on Cost Estimation and Pro? tability Analysis at Continental Airlines 189 personnel, accountants, and division managers . A possible cost driver of salaries is the available seat miles. Aircraft Fuel and Related Taxes This represents the cost of jet fuel and related fuel taxes. Jet fuel cost tends to be driven by the current price of jet fuel and gallons of jet fuel consumed. Aircraft Rentals These are expenses for capital leases of aircraft. The main driver is the number of leased planes in Continental’s ? eet, including regional jets operated on behalf of Continental by four regional airlines under various capacity purchase agreements. Airport Fees Represents landing fees and passenger security fees paid to the various domestic and international airports where Continental ? ies.Landing fees are driven by the number of passengers. Aircraft Maintenance and Repairs These are expenses associated with the service and maintenance of planes. These include expenses related to scheduled maintenance, spare parts and materials, and airframe and engine overhauls. The main drivers of these cost s are the number of planes in the ? eet and the number of miles ? own. Depreciation and Amortization This represents depreciation and amortization expenses of aircraft, ground equipment, buildings, and other property. It must be emphasized that the largest portion of depreciation expense relates to the depreciation of aircraft.Although depreciation expenses are driven by the acquisition cost of Continental’s capital assets, depreciation is greatly in? uenced by both company policy and accounting principles, such as the depreciation method, that a ? rm adopts. Distribution Costs These expenses represent credit card discount fees, booking fees, and travel agency commissions, all of which are affected by passenger revenue. Therefore, the driver of these costs is total revenue. Passenger Services This is also a cost pool that includes expenses related to processing and servicing passengers prior to take-off, during ? ight, and after arrival at their destination.A signi? cant port ion of these costs is generated by Continental’s Field Services Division, the main function of which is to provide service to planes prior to take-off. Some of these expenses relate to checking in passengers, handling luggage on and off planes, cleaning planes, stocking planes with beverage and food, and refueling the aircraft prior to take-off. The potential cost driver of these costs is the number of passengers. Regional Capacity Purchases These are costs related to the purchase of regional routes served by several regional airlines on behalf of Continental ExpressJet, Chautauqua, CommutAir, and Cogan .These costs are 5 Available seat miles is calculated as the number of seats available for passengers multiplied by the number of scheduled miles those seats are ? own. Issues in Accounting Education Volume 26, No. 1, 2011 American Accounting Association 190 Roman driven by the combined ? ying capacity of the four airlines: available regional seat miles. Other Expenses This is a cost pool that comprises many ancillary and discretionary expenditures, including technology expenses, security and outside services, general supplies, and advertising and promotional expenses.Further, this cost pool contains various special charges for gains and losses from the sale of retired aircraft and costs of future leases. Given the large variety of miscellaneous items, there is no clear driver of these expenses; however, a large portion of them, such as advertising and promotional expenses, are driven by total revenue. DISCUSSION QUESTIONS 1. 2. 3. 4. 5. 6 Using the quarterly data for operating costs and the various cost drivers of costs provided by Exhibits 1 and 2, estimate regression for cost category of costs.Then, write the appropriate cost function for each category of cost and then interpret your regression results. Based on your regression results, where do you see the largest reductions in costs if ? ying capacity is lowered by 11 percent? Also, in which areas d o you see opportunities to achieve further cost reductions and why? Exhibit 2 provides a quarterly forecast of revenues, jet fuel prices,6 and the projected operating activity for 2009. Using the information from your regressions and the forecast information provided in Exhibit 2, estimate Continental’s operating costs and expected pro? for the upcoming ? scal year. Based on the results of your pro? tability analysis, what can you say about the ? rm’s ? nancial outlook? Would Continental be earning an operating pro? t in 2009? If not, what should Continental’s management do to restore pro? tability in 2009? Summarize your conclusions in a memorandum addressed to Continental’s CEO. In the memo, you must clearly communicate your main ? ndings, emphasizing speci? c areas in which you see the greatest potential to achieve further reductions in costs and, based on your pro? tability analysis, sum up the ? nancial outlook for 2009.You should note that Continent al has entered into several future contracts to hedge the exposed risks of rising fuel prices. The projected costs for jet fuel on exhibit re? ects the value of the various future contracts which guarantee Continental a ? xed price for jet fuel at various maturity dates in 2009, as well the estimated gallons of fuel that Continental plans to use during the year. Issues in Accounting Education American Accounting Association Volume 26, No. 1, 2011 A Case Study on Cost Estimation and Pro? tability Analysis at Continental Airlines 191 CASE LEARNING OBJECTIVES AND IMPLEMENTATION GUIDANCECost estimation is a fundamental aspect of managerial/cost accounting Datar et al. 2008; Eldenburg and Wolcott 2005 . For example, cost estimation is critical for developing budgets, setting up cost standards, inventory valuation, product costing, and many other applications. Ultimately, ? rms’ ability to accurately predict production and operating costs has a profound impact on decision-making. A dditionally, given the frequency with which ? rms downsize or expand their operations in response to economic or market-wide conditions, knowing how this strategic decision of scaling output impacts ? ms’ future operating costs, and which tools can facilitate this task, has become increasingly relevant for ? rms. Nonetheless, despite its importance, cost estimation is a topic that merits further discussion in accounting textbooks. Although several managerial/cost accounting textbooks provide rich theoretical discussions of cost estimation, including cost behavior, cost functions, and, to some extent, regression analyses, the examples that are typically used to illustrate such an important concept often lack a sense of realism. Either ? titious data are commonly used in cost estimation, or the examples covered fail to capture realistic situations faced by ? rms in a â€Å"real world† context. Accordingly, this case aims to close this gap. The objective is to support stu dents in learning how to apply regression analyses to understand cost behavior and forecast future costs using real data from ? rms. The case focuses on the harsh ? nancial situation faced by Continental Airlines as a result of the recent ? nancial crisis and the challenges it faces to remain pro? table.It then highlights the importance of reducing and controlling costs as a viable strategy to restore pro? tability, and how regression analysis can assist in this pursuit. Students are next presented with quarterly data for various categories of costs and several potential cost drivers, which they must analyze and then perform regressions on operating costs using a variety of cost drivers. Based on these results, students have to examine how costs behave and then use the regression output to forecast the ? rm’s operating costs for year 2009. As part of the cost analysis, students must also identify speci? areas in which Continental could achieve the largest cost savings as a re sult of cutting capacity and implementing other cost-cutting measures. Apart from this, they must conduct a pro? tability analysis to project quarterly pro? ts for the upcoming ? scal year. The learning objectives of the case are as follows: 1. 2. 3. Students learn to conduct regression analysis in Excel and use this technique to study cost behavior and forecast future costs. Students also learn how to use actual ? rm-level data from public sources for estimating costs, and apply cost estimation in a â€Å"real world† context that involves a widespread decision among ? ms: downsizing capacity. Moreover, learning to use public ? nancial information in cost estimation could have implications that reach beyond accounting; learning to access public ? nancial information exposes students to the possibilities of applying regression analysis for business analysis in general, including cost and pro? tability analyses. The case requires students to synthesize their ? ndings in a memor andum addressed to Continental’s CEO; thus, students are also exposed to re? ning their writing skills in a business setting. Implementation GuidanceThis case is primarily designed for use in an intermediate managerial/cost accounting undergraduate class; however, it could also work well in a graduate-level managerial accounting course, at either the master’s level or M. B. A. Issues in Accounting Education Volume 26, No. 1, 2011 American Accounting Association 192 Roman The realistic nature of the setting everyone can easily identify with the business model of airlines makes a particularly appealing environment for students to learn how regression analyses can be applied in cost estimation in a real-world context.The questions presented in the case include both practical and theoretical questions. As an augmentation of the principles contained in the application of this case, instructors could enhance the student experience by devoting time to reviewing the concepts o f cost functions and cost estimation, as well as discussing the fundamentals of regression analyses, so students can be exposed to these concepts prior to receiving the case. Alternatively, students can review these concepts on their own.The Appendix provides a detailed explanation of cost functions and regression analysis and describes the steps to perform regression analysis in Excel. Additionally, it provides students with broad guidelines to write an effective memorandum. Student Feedback The case was administered to two sections of an upper-level intermediate undergraduate cost accounting class at a major U. S. university. Seventy-seven students responded to an evaluation survey to assess whether they improved their understanding of the concepts illustrated in the case, as well as to whether the case illustrated a â€Å"real world† application in predicting operating costs.As shown in Table 1, students agreed that the case enhanced their understanding of the use of regre ssion analyses in predicting future costs mean of 4. 17, based on a ? ve-point scale , the case encouraged them to think critically about the behavior of operating costs in a â€Å"real world† context mean of 4. 03, based on a ? ve-point scale ; plus, they found the case interesting and recommended it for use in teaching cost estimation via regression analyses mean of 4. 07, based on a ? ve-point scale; see also Table 2 . Similar positive responses are shown in Table 2. For example, Table 2 reports students’ knowledge on the use of regression