Kansas City Zephyrs Baseball Club a Baseball Accounting...

KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE The controversy between the owners and players concerning how to account the expenses is crucial to understand if the company could be profitable and then able to meet players’ requirements. In this case three problems are under the scrutiny of the arbiter: roster depreciation, player compensation and the transfer pricing of related party operation, thus issues regarding the stadium cost. Players and owners are struggling against each other in order to win the bargain trying to force and emphasize their own reasons. Since they have not reached an agreement yet, a super-partes moderator has been asked to figure out the outcome of the bargain, relying on good and rational†¦show more content†¦Indeed, the economic discipline affirm for signing bonuses to be capitalized and amortized over the lives of the contracts as players are signed in the first place because they are expected to provide benefits over the lives of their contracts. Again, players were in force with th eir reasons. A third debate arises from the fact that some players no longer on the current roster are being paid amounts that were previously guaranteed in multi-year contracts because of they are retired or injured. The issue is whether the payments should be expensed as they are paid out or whether the total future value of these payments should be expensed when the players are removed from the roster. Owners asseverate that the total future value of these payments should be expensed when the players are removed from the roster because they are no more active players, hence they do not affect company’s current revenues. However, players want to persuade them the payments should be expensed as they are made. If it is not, income numbers would be heavily subject to high volatility depending on when they are released and on the duration of the contracts. Additionally, players say, these contracts could be picked up by another team as well, and then the company would not have to pay any li ability. Reasonably,Show MoreRelatedEssay on Case Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc.1727 Words   |  7 Pagesaccrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can alwaysRead MoreCase Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc. Essay1719 Words   |  7 Pagesaccrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can alwaysRead MoreKansas City Zephyr622 Words   |  3 PagesFocus of the Class: Accounting reports are often used in contracting. In this situation, baseball team owners and the players differ on the financial results of operations. An arbitrator has to decide which income number best represents a teams financial performance for the purpose of arbitration. Questions: 1. Who do you think is correct about the true profitability of Kansas City Zephyrs – the owners or the players? a. both are correct on different issues and there is one issueRead MoreKansas City Zephyrs Case646 Words   |  3 PagesKansas City Zephyrs Case This case is a good example of the â€Å"earnings game†. A dispute arose between the baseball team owners and the players association on the true profitability of the baseball business. The case describes 3 main areas for which the accounting is being disputed: * Roster depreciation * Player compensation * Current Roster Salary - Deferred Compensation * Amortization of Signing Bonuses * Non-Roster Guaranteed Roster Expense * Transfer pricingRead MoreDarden Mba Resumes16768 Words   |  68 Pagesscholarship); ï‚ · GMAT: 730; AWA: 5.5 ï‚ · Member of Finance Club, Energy Club and Darden Capital Management Club Charlottesville, VA Nanyang Technological University Singapore Bachelor of Engineering (Computer Engineering) and Minor in Business, June 2006 ï‚ · Awarded full scholarship (among top 50 from over 10,000 candidates) ï‚ · Received First Class Honors (top degree distinction, GPA: 3.95). Dean s list holder (among top 5%) ï‚ · President of NTU Apex Club (premier club for computer programming enthusiasts); spearheaded

Online Gaming Experience Online Casino Experience

Blog 28 – How to get the most out of the online casino experience The online casino experience can be both thrilling and enthralling, but sadly why this is the case, it doesn’t always work at that way form some players. There really is no magic formula that can guarantee online casino success in spite of what some websites and betting systems may tell you. While it is a case of you get out what you put in when it comes to online casino gaming, the following is a helpful look at how you can get the very best out of the experience. When it comes to online casino gaming, your bankroll will always be of the utmost importance to your success. Without it you can’t gamble, so you need to make sure you armed appropriately before you start playing. More importantly you need to gamble away knowing that your money is protected. You can do this by betting in a manner that keeps risk minimised, while you also need to make sure that money you do win is used in the right way. The very first port of call when it comes to online casino gaming success will be the games played. Choice is something players will have at their fingertips, as online slots, blackjack, scratch cards, among other games are all readily available. When it comes to these games in the early days, it is advised that players stick by games that carry a low variance and play with betting limits in mind. Low variances pay out little and often, while this may not seem glamorous. When pay-in levels are capped it allows for aShow MoreRelatedOnline Gaming Experience At Nextgen And How They Have Blazed A Trail Through The World Of Online Casino Gaming2094 Words   |  9 PagesBlog 29 – NextGen and how they have blazed a trail in the world of online casino gaming It is said that competition is healthy, with such statement being no more apropos than in the world of online casino gaming. Everywhere you turn in 2015 you are likely to find online casino focused companies battling it out for market share and all-round supremacy. What the level of competition between companies has done has pushed those involved to consistently evolve. Looking at how healthy competition hasRead MoreUk Based Online Casino Gaming1717 Words   |  7 PagesUK based online casinos that work with Neteller When it comes to online casino gaming plastic is slowly becoming a thing of the past, as players are ditching it for digital-based payment methods. PayPal is probably the most common form of digital based payment method (commonly referred to as an ewallet service), but they are by no means the lead name when it comes to online gambling. Eclipsing the retail payment powerhouse, Neteller is the leading name when it comes to online casino gaming ewalletRead MoreOnline Casino Portal Crown Contender1746 Words   |  7 PagesBlog 16 – Thrills casino emerges as an online casino portal crown contender We have all seen the advertising campaigns for new casinos, as everyone seems to claim to be â€Å"funky, fresh, and revolutionary†. Sadly, all these claims are usually pretty hollow in most cases. Freshman online casinos seldom deliver on what they promise, with many just leaving players feeling deflated. However, while most new online casinos are underwhelming, Thrills has now looked to buck that trend. Its name says it allRead MoreArticle On Online Casino Games1574 Words   |  7 PagesArticle 25 – Online casino game developers to watch in 2015 If you love playing online casino games, there are plenty of reasons to get excited about 2015. Current software developers are working round the clock to raise the bar in terms of fun and quality, but it isn’t just the names you recognize that is pushing the online casino industry forward. Brand new software developers are seemingly starting up monthly, and with these new companies come brand new casino games and game technology. WhileRead MoreReal Stakes: Online Casinos Essay658 Words   |  3 PagesOnline casino players may get the same level of gaming experience as those who play in the traditional brick and mortal casinos around the world. Those who are still skeptical about the safety and security of playing for real money online may yet have to change their perception on the concept of a virtual gaming environment. With the numerous providers of this type of virtual gaming, people may not know which ones are the best for what type of players there are. It may be best first to check whatRead MoreGaming And Casino Hotel Industry1555 Words   |  7 Pages Executive Summary Gaming or gambling industry is clearly accelerating the transformation, and opportunities and challenges are mixed in the trend. The November 4th vote has given us a highly positive signal about the future of casino industry in Massachusetts, however, we still have to look into the trend and capitalize on this great chance. We have witnessed the conversions of online gaming to land-based casinos and land-based casino to online gaming, the burgeoning digital social media and soRead MoreArticle 18 - Advanced Player Payment Options1629 Words   |  7 Pages– Advanced player payment options In the world of online casino gaming it is all about the money. How you bet it, how you win it, and most importantly how you manage it, money is simply what the online casino industry is all about. There is an old saying, if you look after the pennies the pounds will look after themselves, which really stands true when you choose to wager online. Understanding the importance of bankroll management, online casinos have recently raised the stakes when it comes to paymentRead MoreDescriptive Essay : Live Roulette1009 Words   |  5 PagesKeyword: Live Roulette Earn more with Live Roulette Experience the live land casino roulette online by playing Live Roulette online. Playing Live Roulette Online Live Roulette Overview Online Live Roulette refers to a game within which a live dealer spins the wheel as per your directions. This different from the conventional web based versions of roulette embedded on the websites of online casinos. In case of other conventional online casinos, roulette runs on automated software. To simplify thisRead MoreCase Study : Omega And Genii1733 Words   |  7 PagesBlog 16 - Omega and Genii come to terms for new working agreement The online casino industry is the midst of a growth spurt during 2015. It seems that operators and developers around the world are looking for ways to growth their businesses, getting a leg up on the competition in the process. Through takeovers, mergers, and working agreements it seems like companies are joining forces across the board for the greater good. Given that â€Å"joining forces† is the commonly used phrase of the moment; itRead MoreThe Uk Online Casino Market1743 Words   |  7 Pagesready to launch full-court press on the UK online casino market Anyone who’s anyone knows that Genting is a key name within the world of casino gaming. Largely as on the ground there are few companies who have as great a land-based casino presence. For many years, this is exactly want Genting hung their hat on. However, in todays’ digital environment the company clearly understands that the future of the industry lies elsewhere. With 47 land-based casinos to their name, including the brand new Resorts

Clinical Skills in Veterinary Office-Free-Sample-Myassignment

Question: Analyze the Restraint Techniques followed on the Cat Tom. Answer: Several effective methods exist that help animal owners to handle their cat. These methods are utilized to restrain a cat. Safe humane and physicalrestrainttechniques involve the utilization of mechanical or manual means to restrict some normal voluntary movements of an animal for sample collection, examination, drug administration, and therapy. The report will analyze the restraint techniques followed on the cat Tom. An analysis of the video suggests that the controlling criteria were not achieved by the cat owner. While handling the cat, one hand was always placed over the animal. However, the owner had placed the cat on the table top that provided a smooth surface. The owner was speaking in a calm voice that helped the cat to relax. One hand was always placed over the body to keep the cat from moving in other directions. Furthermore, the forearms and the elbow were used to keep the cat close to the body. More area of contact provided a secure environment to the cat. The owner showed good control by scooping the cat and placing an arm over it. The hind legs were kept free from hold. This ensured the cat that it was safe and provided reassurance that the free legs will land first when the cat will be put back down on the table (Grandin Shivley, 2015). Thus, only one control criteria was met. In addition, there were some techniques that were not correctly followed. The adult cat was not held incorrectly. This might have hurt the cat. While picking up the cat by the scruff, no support was provided. The hind end should have been supported with the other hand in order to facilitate the weight pull and provide additional support (Williams, 2016). Furthermore, handling by the scruff should never be practiced on large and heavy cats, as the one in the video. The handler had correctly pointed out the jugular vein and the cephalic vein. In addition, the cat should have been approached from the side. This will create a less threatening environment for the animal. The handler should have given it a scratch between the ears or down the cheekbone sides. Furthermore, the hands should have been placed behind the forelegs near the armpits in a crossing manner. This was not adequately followed. While lifting the cat the hind legs should have been scooped up with the other hand of the handler that should have come from below. Following this technique would have assisted the handler to lift the head of the cat higher up than the hind part of its body (Gruen et al., 2013). While holding the cat by the scruff, the hind legs should have been secured with the other hand in order to immobilize it. The cat did struggle and tried to break free from the table during the restraint. In addition, the movement of the cat was not controlled in all directions. The handler was incorrect in showing lateral recumbency restraint. The cat should have been rolled on its side and the entire length of its forearm should have been stretched out. This cold also have achieved by gently scruffing the cat and making him steady between the arms and the elbow of the handler. The right hand could have been slid under the rear legs of the cat to grasp above the hocks and the fingers should have been kept between the legs. In addition, the handler was in danger of getting bitten by the cat. Further incorrect techniques were demonstrated in during the towel wrap. The handler had placed the towel directly over the head of the cat that had covered its head initially. Furthermore, the cat was not stabilized during the procedure. The cat should have been placed on the towel, spread out on the table top. The body should have been stabilized by placing one arm over the shoulder blade. One end of the towel needed to be wrapped around like a scarf (Stookey Watts, 2014). The other arm should have been then placed over its body for stabilization while wrapping around the other end of the towel like a scarf over it. It should have been tucked inside in such a way that the eyes, mouth and ears were exposed. However, the wrong towel wrapping technique demonstrated by the handler exposed certain portions of the body as well. To conclude, it can be stated out of the given criteria, only one point regarding placing one hand over the animal at all times was met. Thus, this was not a correct restraint procedure. References Grandin, T., Shivley, C. (2015). How farm animals react and perceive stressful situations such as handling, restraint, and transport.Animals,5(4), 1233-1251. Gruen, M. E., Thomson, A., Clary, G., Hamilton, A., Hudson, L., Meeker, R., Sherman, B. (2013). Conditioning laboratory cats to handling and transport.Lab animal,42(10), 385. Stookey, J. M., Watts, J. M. (2014). 5 Low-stress Restraint, Handling and Sorting of Cattle.Livestock Handling and Transport: Theories and Applications, 65. Williams, L. (2016). Cat handling and associated stress: a clinical nursing perspective.Veterinary Nursing Journal,31(3), 88-93.

The Case for a Federalism Amendment

The article (Barnett 2009) on federal amendments is very important because it sheds light on the responsibilities of the federal government and those of state governments. Many are times when the American government has been criticized for going beyond its designated mandates.Advertising We will write a custom article sample on The Case for a Federalism Amendment specifically for you for only $16.05 $11/page Learn More This is because individual states feel that they are not able to exercise their freedom fully due to interruptions from the federal government. Michigan has boldly expressed its opinion regarding this matter because this state feels that the federal government is imposing policies that are not included in the constitution. All the fifty states have their respective parliaments or legislature which can be useful in pushing for changes in the constitution if they feel that the laws imposed by the federal government are not appropriate. For t he changes in the constitution to occur the state parliament must gather support from other states for their petitions to be considered valid. This means that the states have the authority to reject decisions made by the federal government. But the number that can call for amendments must be the majority of the states, say like three quarter of all fifty states. The above mentioned authority conferred to the states by the constitution makes the congress tremble because congress men and women fear that they won’t have any powers over the states hence they would be gagged. The main agenda here is the evenness or equality on how the powers are shared between the federal government and the states governments without interfering with the rights of their people. One of the main issues that have been bothering most people is federal taxation and a suggestion has been brought forward that could see it being scrapped off and its place be replaced by sales tax. I think this is a good i dea because no one can evade such taxes because whether one likes it or not the commodity prices will incorporate taxes such that the people do not have to account for their taxes because they pay them when purchasing goods and services. Barnett (2009) has some suggestions which can help create equality between the federal government and the individual states without interfering with the rights of people. The first suggestion states that the federal government has authority to control the events that involve more than one state.Advertising Looking for article on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the second suggestion clearly explains that the federal government can not interfere with matters concerning an individual state at all. This policy ensures that individual states have full control of events within their respective borders. Perhaps this is because the happenings taking place in one nation may not aff ect the other states. The third suggestion explains that although the congress is in charge of monetary allocations to individual states it can not dictate how that money will be used in those states. This means that each state must establish its projects that are urgent and thus give them the first priority. This is because the state legislatures are the ones that are familiar with the problems affecting their people hence they are the most appropriate people to make budgetary allocations. The above statement means that when the people feel that their state legislature is failing them they should not blame the federal government but should instead clarify issues with their respective representatives into the congress. This article is really an eye opener to many because most people don not understand the different roles and authorities that are conferred to the federal government and the state legislature. Section five of amendment means that the judges have a collective obligation to monitor the authority of the congress by vetting its executions to determine whether they are justified or not. This implies that the judges can reject ideas being proposed by the congress if they don’t safeguard the freedom of individuals. What has really caught my attention is the fact that the federal tax can be eliminated. There are so many people in the recent past who have been prosecuted for failing to submit tax returns documents. If this policy is implemented such cases will never happen again. This article (Barnett 2009) has clearly defined the boundaries between the congress and the individual states. Before reading this article I thought that the states had to consult the federal government before implementing anything. But this can only happen if the intended action may involve other states. For instance, the states can not go to declare war because that is the duty of federal government. Landy and Milkis (2008) argue that this is quite logical because the fe deral government is the one that manages the military operations. This means that the military has central point of authority. This magnitude of freedom is important because in as much the states are different they may have varied agendas in their respective states and the congress may not understand the relevance of certain issues to a given state. Setting a boundary for the congress ensures that it does not interfere with the progress of states.Advertising We will write a custom article sample on The Case for a Federalism Amendment specifically for you for only $16.05 $11/page Learn More Engaging the congress in events between various states is important because incase of any disagreements the congress can be consulted as an intermediary in solving the problems that may arise. This implies that the federal government ensures that states abide to the terms of agreements established at the onset of partnership. The congress here is meant to foster unity among the states and serves as an umbrella for shielding all of its member states. Furthermore, if all policies were to left in the hands the states would loose greatly because we all know that there are hardly any laws that are passed in the congress. Some of the questions raised by the author have been resolved, such as the one about equality between the authority of the federal government and that of state because the boundaries are meant to avoid any clashes involving the two entities. On the other hand, the question about whether the suggested policies can be implemented has been left unresolved because the author does not highlight on the willingness of the states and the congress to adopt the policies. Bibliography Barnett, Randy. 2009. â€Å"The Case for a Federalism Amendment†. The Wall Street Journal. Web Landy, Marc and Milkis Sidney. 2008. American Government: Balancing Democracy and Rights. 2nd ed. New York: Cambridge University Press. This article on The Case for a Federalism Amendment was written and submitted by user Philip Bates to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Whitmans Song of Myself Spirituality and Religion

Whitman's Song of Myself Spirituality and Religion Spirituality is a mixed bag for the great American  poet, Walt Whitman.  While he takes a great deal of material from Christianity, his conception of religion is much more complicated than the beliefs of one or two faiths mixed together. Whitman seems to draw from the many roots of belief to form his own religion, putting himself at the center. Examples From the Text Much of Whitmans  poetry resounds with Biblical allusions and innuendo. In the very first cantos of Song of Myself, he reminds us that we are formed from this soil, this air, which brings us back to the Christian Creation story. In that story, Adam was formed from the dust of the ground, then brought to consciousness by the breath of life. These and similar references run throughout Leaves of Grass, but Whitmans intent seems rather ambiguous. Certainly, he is drawing from Americas religious background to create poetry that will unify the nation. However, his conception of these religious roots seems twisted (not in a negative way) - changed from the original conception of right and wrong, heaven and hell, good and bad. In accepting the prostitute and murderer along with the deformed, trivial, flat, and despised, Whitman is trying to accept all of America (accepting the ultra-religious, along with the godless and un-religious). Religion becomes a poetic device, subject to his artistic hand. Of course, he also seems to stand apart from the grime, putting himself in the position of the  observer. He becomes a creator, almost a god himself, as he speaks America into existence (perhaps we could say that he really sings, or chants, America into existence), validating every element of the American experience. Whitman brings philosophical significance to the most simple objects and actions, reminding America that every sight, sound, taste, and smell can take on a  spiritual importance to the fully aware and healthy individual. In the first cantos, he says, I loafe and invite my soul, creating a dualism between matter and spirit. Throughout the rest of the poem, though, he continues this pattern. He constantly uses the images of body and spirit together, bringing us to a better understanding of his true conception of spirituality. Divine am I inside and out, he says, and I make holy whatever I touch or am touchd from. Whitman seems to be calling to America, urging the people to listen and to believe. If they wont listen or hear, they may be lost in the perpetual Wasteland of the modern experience. He sees himself as Americas savior, the last hope, even a prophet. But he also sees himself as the center, the one-in-one. Hes not leading America toward  T.S. Eliots  religion; instead, he is playing the part of the Pied Piper, leading the masses toward a new conception of America.

The Basics of Telescopes

The Basics of Telescopes Sooner or later, every stargazer decides its time to be buying a telescope. Its an exciting next step to further exploration of the cosmos. However, as with any other major purchase, theres a lot to learn about these universe exploration engines, ranging from power to price. The first thing a user wants to do is figure out their observational goals. Are they interested in planetary observing? Deep-sky exploration? Astrophotography? A little of everything? How much money do they want to spend? Knowing the answer to those questions will help narrow down a telescope choice. Telescopes come in three basic designs: refractor, reflector, and catadioptric, plus some variations on each of the types. Each has its pluses and minuses, and of course, each type can cost a little or a lot depending on the quality of the optics and the accessories needed.   Refractors and How They Work A refractor is a telescope that uses two lenses to deliver a view of a celestial object. At one end (the one farther away from the viewer), it has a large lens, called the objective lens or object glass. On the other end is the lens the user looks through. It is called the ocular or eyepiece. They work together to deliver the sky view. The objective collects light and focuses it as a sharp image. This image gets magnified and is what the stargazer sees through the ocular. This eyepiece is adjusted by sliding it in and out of the telescope body to focus the image. Reflectors and How They Work A reflector works a bit differently. Light is gathered at the bottom of the scope by a concave mirror, called the primary. The primary has a parabolic shape. There are several ways the primary can focus the light, and how it is done determines the type of reflecting telescope. Many observatory telescopes, such as Gemini in Hawaii or the orbiting Hubble Space Telescope  use a photographic plate to focus the image. Called the prime focus position, the plate is located near the top of the scope. Other such scopes use a secondary mirror, placed in a similar position as the photographic plate, to reflect the image back down the body of the scope, where it is viewed through a hole in the primary mirror. This is known as a Cassegrain focus.   Newtonians and How They Work Then, theres the Newtonian, a kind of reflecting telescope. It got its name when  Sir Isaac Newton dreamed up the basic design. In a Newtonian telescope, a flat mirror is placed at an angle in the same position as the secondary mirror in a Cassegrain. This secondary mirror focuses the image into an eyepiece located in the side of the tube, near the top of the scope. Catadioptric Telescopes Finally, there are catadioptric telescopes, which combine elements of refractors and reflectors in their design. The first such telescope was created by German astronomer Bernhard Schmidt in 1930. It used a primary mirror at the back of the telescope with a glass corrector plate in the front of the telescope, which was designed to remove spherical aberration. In the original telescope, photographic film was placed at the prime focus. There were no secondary mirror or eyepieces. The descendant of that original design, called the Schmidt-Cassegrain design, is the most popular type of telescope. Invented in the 1960s, it has a secondary mirror that bounces light through a hole in the primary mirror to an eyepiece. The second style of catadioptric telescope was invented by a Russian astronomer, D. Maksutov. (A Dutch astronomer, A. Bouwers, created a similar design in 1941, before Maksutov.) In the Maksutov telescope, a more spherical corrector lens than in the Schmidt is utilized. Otherwise, the designs are quite similar. Today’s models are known as Maksutov –Cassegrain. Refractor Telescope Advantages and Disadvantages After initial alignment, which is necessary to have the optics work well together, refractor optics are resistant to misalignment. The glass surfaces are sealed inside the tube and rarely need cleaning. The sealing also minimizes effects from air currents that can muddy the view. This is one way that users can get steady sharp views of the sky. Disadvantages include a number of possible aberrations of the lenses. Also, since lenses need to be edge supported, this limits the size of any refractor. Reflector Telescope Advantages and Disadvantages Reflectors do not suffer from chromatic aberration. Their mirrors are easier to build without defects than lenses are since only one side of a mirror is used. Also, because the support for a mirror is from the back, very large mirrors can be built, making larger scopes. The disadvantages include ease of misalignment, the need for frequent cleaning, and possible spherical aberration, which is a defect in the actual lens that can blur the view. Once a user has a basic understanding of the types of scopes on the market, they can focus on getting the right-sized one to view their favorite targets with. They can learn more about some mid-range-priced telescopes on the market. It never hurts to browse the marketplace and learn more about specific instruments.  And, the best way to sample different telescopes is to go to a star party and ask other scope owners if theyre willing to let someone take a look through their instruments. Its an easy way to compare and contrast the view through different instruments. Edited and updated by  Carolyn Collins Petersen.

Management- Strategies Essay Example | Topics and Well Written Essays - 1000 words

Management- Strategies - Essay Example The growth of the specialty discount industry is attributed to the wide selection of merchandise that the stores carried and their everyday low pricing strategy. Full line chains perceived this segment as â€Å"category killers† since their merchandise line-up could not offer the same amount of shelf space and square footage to any one product category. Research shows that consumers are likely to find what they are looking for in specialty stores than they would in full line discount stores. Buying preferences and buying patterns of consumers also change more often (Gamble, p.957). The full-line discount segment is also growing faster than the U.S. economy. The entire retail discount industry was both rapidly going into consolidation through mergers and acquisitions, liquidation, and bankruptcy. Rivalry in this sector revolves around store location, pricing, and promotion. The advent of consolidation will make it easier for Wal-Mart to merge with or acquire smaller retail stores in the U.S and abroad. Considering that Wal-Mart is one of the leading stores in the industry, they have the bargaining power over their suppliers which in effect would give them pricing advantages over other retailers. If a Wal-Mart moves into a community, chances are the other retailers in that community, especially if they are privately owned are going to lose money and may even be forced to close down. SinceWal-Mart is the largest retailer in the United States and number 1 on the Fortune 500 list, they have the ability to lower their prices and therefore can force other retailers out of business because they can not match Wal-Marts low prices (Pereira et al, 2002). Business level strategies describes how firms outperform each other and enjoy such competitive advantage over time. Michael Porter identifies three generic strategies: cost leadership,differentiation, and focus (Dess & Lumpkin, 2002). From the 1940s to the 1970s, the cola industry was dominated by

Ogallala aquifer Essay Example | Topics and Well Written Essays - 500 words

Ogallala aquifer - Essay Example A lot of our water supply comes from water wells that are drilled deep down into the aquifers. We need these aquifers to stay unpolluted in order to continue to enjoy them. The Ogallala aquifer is one of the worlds largest and is located beneath the Great Plains area of the United States. It is fairly shallow but because of its surface area contains an enormous amount of water. This aquifer is vital for the future of the United States, and yet it is not doing very well. The water in it is running low. As one researcher recently framed the issue: Many people assume that large groundwater formations may temporarily run low, but will fill again when rainfall is plentiful – as do lakes, rivers, and reservoirs. However, unless the areas impacted are unaffected by the factors that contribute to high evaporation – such as minimal rainfall, abundant sunshine, low humidity, and periodic strong winds – this assumption is not even remotely correct. Therefore, it is imperative that we find solutions through research to water problems and maintain the aquifer as a continuing resource (Guru, 6). The problems range in severity and the length of time they will occur in. We must take action now to avoid the aquifers depletion and pollution. We need to preserve its use for future generations. To lose the use of this aquifer would be a serious indictment against the United States and a blow to farmers throughout the Midwest who rely on it to irrigate and water their crops. Sadly a number of new techniques threaten the safety of aquifers. In The Whole Fracking Enchilada by Sandra Steingraber, the author discusses how natural gas is extracted from shale. The process can be very destructive to the environment. We have to be mindful of this in the future as we continue to try to meet our energy needs while preserving the quality of our environment and drinking supply. Excessive water use in the extraction of natural resources is another threat to aquifers. We need water

Work Stress Essay Example for Free

Work Stress Essay We live with it, deal with it, and above all worry about it. Our way of life, the area in which we live, the economy, and our jobs can cause a great deal of stress. Not everyone deals with the same level of stress and there are several factors that can impact our lives and cause us to have higher or lower stress levels. We can have stressed caused by Cataclysmic events which according to Feldman (2009) are events that can affect many people at the same time and are â€Å"disasters such as tornado and plane crashes, as well as terrorist attacks†. (p418). Other factors are personal stressors and can be caused by events such as a divorce, death or a loved one or the loss of a job. (Feldman, 2009). The other category is what Feldman (2009) refers to as background stressors and are the things that impact our daily life. South Florida has many factors that contribute to our stress level, high unemployment rate 12.1% , high number of families living in poverty approximately 16%, (U.S. Census Bureau, American Fact Finder at (http://factfinder.census.gov), a housing crisis that has contributed to many residents losing their homes, overcrowded roads, high crime rate, and during hurricane season the weather. When we compare ourselves with people living in smaller cities, villages, other areas of the country or even other countries, or those whose socio economic status allows them to maintain their life style during difficult economic times we could probably see a difference in the stress level. Who has not stressed over driving in the Palmetto or I-95. Who has not stressed over the evening news or the possibility of not having a job in very difficult economic times? Who has not stressed over the possibility of being affected by the housing crisis? Who does not stress over a situation at work over which we have no control? These are stressors we live with and deal with on a daily basis. Work Stress and Mental Health Some people have higher levels of stress because they might have a very stressful job. Police officers, fire fighters, soldiers in a war zone, health care providers, long distance truck drivers, and yes, even educators (think of a classroom full of students where you are responsible for making sure that they are learning the skills they need to succeed) have very stressful jobs. According to Elkin and Rosch (1990) workplace related stress in a major problem in the U.S. and it creates a major expense for corporations. Koeske, Kirk, and Koeske (1993) indicate that all jobs have some level of stress but jobs that are in the human services have additional stressors because they â€Å"derive from intense involvement in the lives of others†. (p.319). They also refer to the type of stress experienced by individuals working in human services as â€Å"burnout† (Koeske, Kirk, and Koeske, 1993, p.319). Another factor that can influence our stress level is how we handle lifeâ€℠¢s demands. There are different ways of reacting to the situations we face every day of our lives. We have all heard of expressions such as ‘road rage’ and ‘going postal’. These are terms that we have come to identified with violent reactions to stressors caused by situations all of us face every day. How many of us have experiences in the road that would cause us to display behavior that is outside of what we consider to be within a normal range? How many of us have had experiences at work with a supervisor or a coworker where we have had to use all of our self control not to respond in an appropriate manner? We all have had these experiences and how we handle them depends on different factors such as our own characteristics, or external factors that could be impacting us at any particular moment. Symptoms of stress and anxiety caused by work According to Tetrick and LaRocco (1987) â€Å" work conditions can lead to perception of stress. Perceived stress, in turn, leads to job-related strains such as dissatisfaction, boredom, and turnover, and to individual strains such as anxiety, depression, and physical illness† (p.538). There are other factors that can cause high level of stress in a job for example high demands on the part of an employer, (i.e. constant deadlines, extended work hours) and low control on the part of the employee (i.e. very little control over the day to day activities in the workplace) and low rewards for effort can increase the chances of having serious health problems such as anxiety, use of prescription or over the counter drugs to deal with stress. (Workplace Mental Health Promotion, 2010). According to Tetrick and Larocco (1987) in addition to these external factors related to our jobs and the type of work conditions we have we also have internal factors that they call â€Å"internal char acteristics (i.e., personal characteristics) and external conditions (i.e., situational characteristics)† (p. 358). Pachner (2010) stated that In response to feelings of insecurity or ineffectiveness many people can avoid social interactions with colleagues and can develop physical symptoms such as headaches, insomnia, high blood pressure and even heart attacks. Many of us have experiences these types of feelings or reactions when we have found ourselves in stressful jobs. These health related issues can impact the individual, his/her family, the workplace environment and the community in general. Higher costs for health care, incidents of road rage or workplace violence, as well as in some instances domestic violence can all be linked to stressed caused by work. Individuals at risk of experiencing conditions of stress and anxiety As indicated before most of us are at risk of experiencing stress and a burnout feeling at any time. Those of us who are in the fields where we deal with people or a daily basis or where high demands and where we have little control of our work environment will be more impacted than others. Additionally as mentioned before certain type of personality characteristics will increase or levels of stress. Some of the internal characteristics might be our way of handling difficult situations, our need to control our environment, our need to overachieve, even our need to please others. Some individuals have a need to have control over all aspects of their lives and when decisions are made by others and they have no control over these decisions it impacts their well being. Stressful jobs such as those involving high risk or oneself, i.e. law enforcement, military duty in a war zone, can cause higher level of stress. Jobs where demands are placed in our abilities to deal with others can also create stress, i.e., healthcare professionals, customer service personnel, teachers, and other professionals who deal directly with others. The stress caused by these types of jobs can influence our health, our attitudes, and even our home life. In many instances individuals do not have the opportunity to decompress before arriving home to deal with the other stressors that we all confront. When we leave our jobs we then need to face the different challenges surrounding us in our community i.e. traffic, weather, etc. Dealing with stress and anxiety According to Elkin and Rosch (1990) To prevent burnout individuals need to monitor their mental and physical health and maintain a healthy lifestyle that includes a healthy diet, leisure time and connecting with family and friends. All of us need to understand the importance of maintaining a healthy equilibrium between work and our own personal life. Giving in to the demands of a stressful job can only serve to create additional health problems such as heart conditions, high blood pressure, dependency on over the counter, illegal, or prescription drugs. It will also contribute to other problems such as lack of sleep, isolation, and sometimes depression. Perhaps we need to look at how other societies live their daily lives. For example traveling in the Mediterranean, specially the Greek islands, can give you a different perspective of how life can be. The Greek Islands have a low rate of heart disease and having traveled there myself I can see how their lifestyle contributes to that l ow risk. They are very active and involved in activities that promote healthy lifestyles i.e. fishing. They eat healthy and most of the time is food that is prepared in a healthy way. They take time to rest during the day and they take the time to enjoy family and friends and establish social connections. We, on the other hand, because of our work schedules, the time it takes us to get to and from work, the demands we place on ourselves, rarely have time to socialize and spend time with family or friends. Perhaps corporations should take into consideration the need to provide time for employees to establish relationships at work that are not just work related but that go beyond the routine of the workplace. Encouraging employees to have an active life style would also help the stress since physical activity reduces stress level. Having a good health insurance that promotes healthy life style such as by encouraging preventing medicine and membership in health clubs will contribute to reduce the stress level. We also need to take proactive steps to reduce the stress level caused by our jobs. One of the steps we can take is to accept that our personality can play a major role on how we adapt and deal with the job demands and take steps to change the extra stress we create for ourselves. If we like to control what we do at all times and like to plan ahead for all events but work in a job that is constantly changing we can begin by accepting that we can control the time we leave for work, what we take for lunch, and what route we take to get to and from work and that will give us a sense of control for at least part of the day. If we like to achieve perfection or please those around us we can begin by establishing realistic goals that we can achieve every day rather than trying to be the best in all possible aspects. Understanding ourselves, our needs, our personality, and the demands of our jobs can help us to decrease the level of stress we experience. There are factors over which we have no control i.e. the crime rate in our area, the weather, the overcrowded highways, etc. However we can certainly control other aspects of our lives such as how we handle the demands of our job, the type of lifestyle we choose to live and the amount of quality time we choose to spend with family and friends who are important to us. Knowledge and Career Understanding that there is an entire group of problems that are known as â€Å"psychophysilogical disorders that often result or are worsened by stress† (Feldman, 2009, p.421) can help us to realize that these are very real medical problems that are â€Å"influenced by an interaction of psychological, emotional, and physical difficulties† Feldman, 2009, p.421). Having gained some basic knowledge of the different aspects of what can cause stress in our lives such as work, environment, social demands, etc. can help us manage our lives and careers in a way that will help us to achieve our goals, maintain healthy relationships, succeed at our jobs, and maintain a healthy life style. According to Feldman (2009) our relationship with others can help us deal with our stress. The social support we can establish can help us to lower our stress level and the support we show others can help them as well. Coping with the daily stressors we face, and doing so as a member of a group of family, friends, coworkers, or neighbors can help us to maintain a healthy level of stress and will certainly reduce the risk of health problems associated with major stress in our life. This will in turn help us to be successful in our careers because we will achieve a healthy balance of work goals, family goals, community commitment, and a sense of well being.

The Birth of Fish; The Death of Oceans Essay -- Essays Papers

The Birth of Fish; The Death of Oceans Overview: Life and death are themselves opposites; then again in our oceans, life sometimes causes death. Over the past few decades, the demand for edible seafood has sky rocketed, resulting in the formation of aquacultures and overfishing. As of now, the two greatest threats to our marine resources result from overfishing and water pollution. Commercial fishing targets key fish species, resulting in an imbalance of the marine ecosystem. In response to the near elimination of these species, an industry has developed to raise these species in farm communities. It was the initial belief of many that aquacultures would help offset the demand for more seafood. However, the result of fish farming has only contributed to the depletion of the fish population and to the pollution of the marine ecosystem. With only limited regulations placed upon fishing companies, they are basically able to have free range over the oceans. Because of this, there have been severe effects on many fish species. Even with regulations such as the law of the sea, which states that a country bordering the ocean has rights to the fishing areas within two hundred nautical miles of its shores, there are considerable abuses. In Pauly and Watson’s article, it states that the preservation of the country’s fisheries is up to the country itself. The country may also give out rights to other countries to fish its waters. When this occurs, there is a great chance the fleets from other countries will attempt to â€Å"garner as much fish as they can† (Pauly, par. 7). These fleets will also have a disregard as far as the preservation of the marine habitat below such as the reefs (Pauly, Counting The Last Fish). Overfis... ...ctober 2003: 32. - â€Å"FISH FARMING.† National Geographic July 2003: 110. - â€Å"GROWING OUR OWN.† Current Science 19 December 2003: 9. - Hayden, T. â€Å"Sharks in the soup.† U.S. News & World Report 16 February 2004: 136. - Naylor, R. â€Å"The Costs of Fish Farming.† Wilson Quarterly Autumn 2000: 114-115. - Reprint of: Naylor, R., et al. â€Å"Effect of Aquaculture on World Fish Supplies.† Nature 29 June 2000. - Pauly, D. and Watson, R. â€Å"COUNTING THE Last Fish.† Scientific American July 2003: 289. - â€Å"Pros and Cons of Fish Farming.† USA Today Magazine June 2001: 129. Raeburn, P. â€Å"OVERFISHING THREATENS OCEAN’S RUTURE.† Business Week 4 March 2002: 73. - Schrope, M. â€Å"Future of Corals is going down the pan.† New Scientist 10 August 2002: 175. - Wagner, C. â€Å"More Trouble for Coral Reefs.† Futurist January/February 2004: 38.

Evergreen: Customer and Process Essay

1.1Evergreen’s desired outcomes are to improve customer satisfaction by delivering its orders on time, reduce inventories, reduce employee overtime expense and determine if the shop floor manager should be replaced. The company needs to improve its demand planning responsiveness to better serve customer needs. By improving its process and capabilities as they relate to orders, the desired results will be realized. 1.2Evergreen should try to improve its order entry system by eliminating/reducing constraints to so that the end accomplishment is a faster delivery time to the customer. 1.3We know that the order entry system is working poorly because the cycle time exceeds the customer timeline, but there may be additional problems causing the late orders since the shop is only operating at 80 percent capacity. Additionally, we are not given any information about the delivery system that would move the product from the shop floor to the customer. However, we can reasonable assume there is a problem with the order system, since it can take anywhere from 17 business hours (2 days) to 42 business hours (5.25 days) (assume 8-hour work day) for order to clear the shop floor. Since the three sale clerks are only encouraged to implement a 5-day out due date for the order, this immediately creates a constraint since it is possible for the order cycle to exceed 5 days. Not to mention that the sales clerks may even promise the products sooner. The multiple-steps in the process are creating undue constraints. Additionally, the high amount of erroneous orders (up to 65 percent) is also a large constraint on the process. 1.4The long cycle time is creating a bottleneck in getting the products to the customer on time. Additionally, the process is a made-to-order system, as opposed to made-to-stock, so the product is not created until the order is received. The variance in the way the company receives the orders is also creating problems, since the two processes are treated equally. When the traveling salesperson contacts the company with an order, the order may be up to two days old already, yet it is handled in the same fashion as when a customer calls in an order. The process is riddled with wait time and defects – two of the â€Å"Seven Deadly Sins.† Many of the orders languish in certain parts of the company and are filled out erroneously within a non-digitized system. Process measures are crucial to the processes success, and this system is only using a casual set of metrics to evaluate the effectiveness of its operations process for filling orders. The time it takes for the order to move from one process to the next should be definite – not an estimate, which describes Evergreen’s current process. Additionally, there are no metrics in place for process improvement. The order process is a serial/sequential. The company could improve by paralleling the order after it clears the Sales Account Manager by sending the order to accounting and to the shop simultaneously. A manager should improve the overall process by combining smaller processes, eliminating waste and rethinking the sequence. 2.The customers want their orders to be delivered on time. The existing customers pose a problem for Evergreen because their business spikes around certain holiday, thus increasing orders during certain times of the year. Evergreen needs to have another process in place for peak times versus the normal business schedule. The peak process could include such contingencies as having additional clerks on staff, mandating the traveling salespeople to visit customers within a standardized time frame before each peak season to gather data and pre-order product and running the shop at 100 percent capacity.

When to Consider a Single-Instance Erp Strategy

Reproduction of this publication in any form without prior written permission is forbidden. The Information contained herein has been obtained from sources believed to be reliable. Garner disclaims all warranties as to the accuracy, completeness or adequacy of such information. Although Garter's research may discuss legal issues related to the information technology business, Garner does not provide legal advice or services and its research should not be construed or used as such.Garner shall have no liability for errors, omissions or inadequacies in the information contained herein or for Interpretations thereof. The opinions expressed herein are subject to change without notice. WHAT you NEED TO KNOW Adopting a single-instance, single-vendor enterprise resource planning strategy can deliver benefits, but it does not make sense for every organization. It should only be undertaken If you have a good business case for the project and it matches most or all of Garter's single-instance success factors.If the challenges balance or outweigh the success factors, then you should address organizational issues before proceeding. If this Is not feasible, then consider Illimitableness consolidation or a tiered business application strategy. ANALYSIS Most large multinational organizations have a heterogeneous application portfolio hat has built up over time. The portfolio often is made more complex by tactical purchasing and merger and acquisition activity.Senior executives in such organizations are attracted to the idea of standardizing on applications from a single enterprise resource planning (ERP) vendor because of potential operational cost savings and reduced complexity of the IT landscape (see Note 1). Vendor consolidation is often a first step toward instance consolidation. ; A single instance of an application can run all operating companies on a common process template, a ingle release AT ten application Ana a giggle copy AT ten applications dataset, using a cons olidated technical infrastructure.A single-instance strategy can drive cost reductions in several areas, including integration, interfaces, training, support and hardware. In addition, potential benefits may be found in process improvements, better data consistency and improved visibility of information. However, adopting a single-instance, single-vendor ERP strategy is not a task to be undertaken lightly, because it can create disruption in enterprise operations and often involves replacing some systems that are favored by users.Even if the business case appears to support the deployment of a single-instance ERP solution, there still may be significant obstacles to overcome. Certain types of organizations will find it more difficult to realize the benefits of a single-instance ERP strategy because of their culture and infrastructure. See Table 1 to determine whether single-system ERP might work for your organization. Rank yourself against each of the categories. If you have mainly (or exclusively) success factors, then a single-instance ERP strategy is more likely to be successful. Table 1 .Single-Instance ERP Success Factors and Challenges Enterprise Profile Business Model Corporate Culture and Policy Definition Geographical Concentration Success Factors Single primary core business with similar business processes Centralized with strong corporate head office; policy dictated at corporate level and globally enforced Company aspires to operate as a single global company, and operations, sales and marketing are concentrated in a single geographical region Stable, unlikely to undergo dramatic growth or downsizing Challenges Diversified group with wide range of business processes Decentralized tit autonomous business units; policy decided at the business-unit level Company operates as a multinational company, and operations, sales and marketing are distributed globally Dynamic, growing rapidly or downsizing significantly Business Environment publication Date: 28 September 2005/AD Number: GO 30366 2005 Garner, Inc. And/or its Affiliates. All Rights Reserved.Page 2 of 6 Merger, Acquisition and Divestiture Status Established ERP Systems Technology Environment Acquiring smaller entities that are easily absorbed into the corporate culture Highly likely to be acquired or merge with a company of a similar size (or larger); vesting encore businesses Diverse, with an even spread from potential single- system suppliers Architecture and technology are decided at the business-unit level Elemental mummer, wilt majority AT systems Trot likely single-system vendor Enterprise-level architecture with similar technologies Source: Garner (September 2005) Note that the scope of this analysis is limited to the processes automated through traditional ERP systems, such as financial, HRS, procurement, inventory management, production planning and order management. Single-instance strategies are typically noninsured first in the ERP domain because these processes are more internally focused and homogeneous, and have less impact on competitive differentiation. Suitability of a single-instance strategy in other domains, such as customer relationship management (CRM), product life cycle management (PLUM) and supply chain management (SCM), should be assessed following a similar process. However, with CRM, PLUM and SCM, organizations are even less likely to meet the criteria in Table 1 and will typically discover that a single-instance strategy doesn't align with the business strategy.By implication, even if a single-instance ERP environment is successfully created, most organizations will have to support multiple instances of peripheral systems. Enterprise Profile Elements ; Business Model: Organizations in service industries such as software or financial services will find adoption of single- system ERP easier than those with a diversified business model, because the ERP adoption will primarily affect their back-office administrative functions. Process changes in these areas will have less impact on revenue-creating activities and, therefore, are lower risk than changes in operational areas such as manufacturing and logistics operations.Corporate Culture and Policy Definition: Organizations that operate in a decentralized manner with highly autonomous business units may find these operations unwilling to release control of local systems to a central IT function. If there is a culture of local decision making, then business-unit executives may not be willing to accept a decision that is mandated from the corporate head office. Geographical Concentration: Companies that aspire to operate as global companies (operate on a common set of business processes across the globe) are well- positioned to achieve a global single instance, because they align the IT strategy with he business strategy.Companies operating as multinationals (have a unique set of business processes for local markets, particularly sales and marketing, and SC M), will have difficulties running their international businesses on a common system. Also, organizations that are physically concentrated in a single geographical region will find it easier to achieve a single instance, because support and operations of the system take place in a narrow range of adjacent time zones. The need to support a single instance around the clock creates issues with available support windows for upgrades and maintenance, and possibly network-related performance and availability issues.Business Environment: A single-instance ERP strategy may not be appropriate for organizations that face significant change. Implementation of a single-instance system may be thrown into disarray if there is a significant change of direction in the business Page 3 of 6 (for example, a manufacturer decides to sell its manufacturing operations and focus instead on design and logistics services). ; Merger, Acquisition and Divestiture Status: This aspect of the general business situ ation can have a major impact on a single- instance strategy. Organizations that are likely to acquire or merge with entities of a similar size may find their investment in a significance strategy compromised if they merge with organizations that use different ERP systems.Established ERP Systems: If the ERP system from a potential single-instance vendor is already used in the majority of the organization, then there may be little resistance to a wider deployment. Many organizations have initially implemented multiple instances of a single ERP system are now considering instance consolidation. However, if there is no nominate provider, then a single-instance strategy will face resistance, because some users are likely to fight to retain their â€Å"much loved† locally implemented systems from â€Å"their† vendors. Technology Environment: Similar challenges may arise if there is no common technology environment and enterprise architecture in place.A single- instance stra tegy requires the adoption of a specific technology environment (operating system, database, middleware and other IT infrastructure), and organizations that already have an enterprise architecture in place will find it easier to implement a single-instance approach. When the technology environment is defined at the business-unit level, local IT functions may resist moving away from their architecture to that which is required to support the single-instance strategy. Determining Who Drives the Initiative Often, instance consolidation initiatives are driven by the IT organization on the basis of simplification of the application landscape, and the IT technical and support infrastructure. Table 1 shows that five out of the seven success factors are within the business domain and entirely outside the control of the IT organization.This underscores the point that instance installation projects should primarily be business-driven projects, with a business case solidly based on business be nefits. Without understanding, sponsorship and commitment at the senior business management level, the project is doomed to fail. The IT organization plays a critical role in educating the business units, and planning and executing the project; however, it does not own the project. What to Do If the generalness outlawed ten success Factors organizations considering giggle-alliance ERP that find the challenges outweigh the success factors have other options: 1 . Consider a limited ERP vendor and infrastructure consolidation strategy, without moving to a single-instance consolidation.This strategy will enable organizations to achieve some efficiency improvements in the IT organization by consolidating some of the operating and support infrastructure of the ERP systems. However, the strategy will not realize the full benefits of a single-instance system. This strategy may be suitable for organizations that are diversified and decentralized in nature, operate in a highly dynamic market environment and consider IT costs to be a significant factor. A common approach is to adopt vendor consolidation with some level of instance consolidation (for example, regional or divisional instances). 2. Adopt a tiered business application strategy (see â€Å"How to Approach Tiered Business Applications†), where specific applications are adopted to address the needs of decentralized business units.Page 4 of 6 3. Address the organizational issues that are creating the challenges prior to implementing the single-instance strategy. There are two main actions that need to be taken to address these organizational issues: ; Involve business-unit executives in alluding and reviewing the business case to create buy-in. Develop a feasibility study that shows how business-unit requirements can be accommodated in a single- instance implementation, and build an instance strategy to support this. Consider getting business-unit executives to develop a business case to Justify why their business unit should not be included in a single-instance solution.Get the executive management team to understand and accept how investing in a single-instance strategy can affect your merger and acquisition strategy. During their due diligence, organizations adopting a single-instance strategy must take account of how ERP systems are used by potential acquisition targets. Similarly, a single-instance strategy may limit downsizing options, because it will be difficult to divest parts of the business on an ongoing basis if they do not have their own business applications. If significant divestiture is likely, then a single-instance ERP project should be deferred until the business environment stabilizes. Key Issues How can more value be gained from an enterprise resource planning investment?Note 1 Definition of Single Instance A single instance of an ERP system is when a single installation of the application is linked to a single database. This significantly sleepless support Ana m alfeasance Decease tenure Is only one set AT application infrastructure to be maintained. This does not necessarily mean that all business units have to use the same business rules, because most ERP systems enable different entities within a single instance to have a degree of uniqueness. However, there will be constraints on the capability of the business units to define their own business rules (compared to separate instances for each business unit).

Coming Home essays

Coming Home essays Cornelius picked up the remote control out of the aliens hand. He pressed it and walked out through the invisible wall. He started to run down the beach but then he stopped. He turned back and shouted: The dark man shook his had to awake himself and ran out through the wall. They both ran down the beach. As Cornelius was running he noticed something ahead of him. It couldnt be identified from where they were so Cornelius signaled the man to speed up. As they got closer Cornelius realized what it was, he grabbed the man by his shirt and pulled him behind a dead fallen tree. Look ahead of us! Cornelius whispered. The man did so and saw the alien, he quickly ducked back down and said: Thats one of them! We have to fallow it! stated the dark man. Cornelius knew why but he didnt want to. After a few minutes of debating he gave in and they slowly stalked the alien. After slowly chasing the alien for about an hour, the creature went into a part of the island where the palm trees became denser until their surroundings where like that of a rain forest. They continued into the forest until they came to the outside of a clearing. They moved the bushes aside and inside they could see the craft that abducted them. They looked around, and saw some dome like buildings and aliens wandering the premises. On my word we make a run for the spaceship! WHAT?! asked a shocked Cornelius. After an hour and a half of debating and planning the agreed an a plan. ...

Be Your Own Ideal Reader

Be Your Own Ideal Reader Be Your Own Ideal Reader Be Your Own Ideal Reader By Michael Our article Your Ideal Reader prompted a response from veteran writer Kilburn Hall, who wrote: There is no â€Å"ideal† reader and if you start trying to write for one specific audience, you’re going to tune out others that might actually be interested in reading your book. How can Mr. Hall can say that? Because, like most successful writers, he is his own ideal reader! Instead of trying to please an imaginary member of a writers market (middle-class men aged 35-65), he is trying to please himself. And like every successful writer, he is single-minded about catering to this ideal reader, which happens to be himself. So his manuscripts satisfy editors, and his books satisfy readers. When you look at it that way, though, its not true that writing for one specific audience will tune out others. If you dont decide who youre writing for, even if its yourself, your writing becomes vague, even useless. A finance article for corporate accountants probably wont help college students cut their expenses. I would say this principle applies to novels as well. If you write an adventure novel because you really like adventure novels, the lovers of adventure novels will perk up, and other readers can at least tell theyre reading the real thing. Writing for specific readers, or a specific purpose, doesnt keep other people from reading your piece, just because you werent thinking about them when you wrote it. Yes, youll tune out some readers if your publisher prints on the cover, To Be Read By Middle Class Women Only, which is why your publisher doesnt do that. But your publisher is very interested in making sure middle class women know when a book is targeted for them. The pastels and flowers on the cover might tune out some middle class men. But if you dont know what youre writing about, youll tune everybody out. One group that Mr. Halls message is especially relevant for, however: aspiring writers who are willing to compromise their vision to make a sale. You have to write the book thats in you, not the book that youd like to think was in you. If you pretend to be writing for particular ideal readers just because they buy a lot of books, but your heart isnt in it, the quality of your writing will suffer, and you wont fool your readers either. But if you say, as Herman Melville did, I want to write a novel about a white whale, and I dont care if anybody else reads it, youll do all right. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:Compared "to" or Compared "with"?Use a Dash for Number RangesStarting a Business Letter with Dear Mr.

Pneumonia Dq question Assignment Example | Topics and Well Written Essays - 250 words

Pneumonia Dq question - Assignment Example The predisposing factors for mucormycosis are kartoacidosis, uncontrolled diabetes mellitus, solid tumors, and renal failure. Pulmonary mucormycosis generally takes place inhaling the fungal sporangiospores. The medical interventions for treating mucormycosis involve 3-pronged integration of surgical and medical approaches, together with addressing predisposing underlying conditions (Spellberg & Edwards, 2012). 2. Some laboratory test values are abnormal. The pH value is 7.5 and this figure is high. The high pH values are abnormal and are mainly experienced among patients with high blood pressure (Kontoyiannis & Lewis, 2013). PaO2 is also abnormally low at 59mmHg. This illustrates a condition that is common among patients having pheumonia. 3. Three treatments are applied in patients with pulmonary mucormycosis. The treatments are; hyperbaric oxygen therapy, surgery and step down therapy. Hyperbaric oxygen therapy applies high concentration of oxygen, which hinders the development of mucorales in vitro. Surgery is also a treatment option. Sinus lesions are very significant and should be done with minimal delay, due to the aggressive characteristic of the mucor infection. Step down therapy entails treatment of parenteral lipid amphotericin B. The treatment is antifungal. The medications involve usage of antifungal agents. Classic antibiotics like echinocandins are commonly used. Amphotericin B is also applied as liposomal formulations, with the aim of minimizing toxicity (Bitar & Van,

Contribution to the Discussion of Western Scholarship Essay

Contribution to the Discussion of Western Scholarship - Essay Example Husri was confident that the condition of the Arabs resembled that of Germans, when there is a state of national belonging but no statehood. 3. Rentier state – a type of state that relies primarily and only on the revenues derived from extracting and selling one or more natural resources (e.g., oil). More often than not, the rentier state relies on a limited number of people who dominate the natural resources business, whereas government uses these revenues as the main source of national income. Most Middle Eastern countries rely on natural gas, oil, and petroleum production. 4. The Dutch disease – after the Groningen gas field was discovered in 1959, the Dutch economy was faced with the challenge of inflation. The rapid appreciation of the Dutch guilder led to the subsequent rise in the price of Dutch goods. For this reason, the demand for Dutch goods declined and the manufacturing sector fell into a deep economic abyss during the 1960-70s. 5. The Eastern Question â₠¬â€œ the study of the relationships and interactions between unequal power systems; of these, one system (Europe) is on the rise and another (Middle East) is in the state of decline. In this relationship, the Middle East is believed to be closely intertwined with the political developments in Europe. Simultaneously, over the 19th century the Middle East developed its own rules of the international relations game, to deal with the challenge of the European dominance. 6. Mustafa Kemal Ataturk – founder of the modern secular Turkish Republic. Ataturk is the foundational figure of modern Turkish history. He served as President of the Turkish Republic between 1923 and 1938. 7. Gamal Abd al-Nasser – one of the most important figures in the development of Arab politics and the second president of Egypt (since 1956 until death). Nasser’s leadership played a crucial role in the creation of Egyptian nationhood and is often viewed as a role model of Arab dignity. The figur e of Nasser is closely associated with the rise of Arab nationalism. 8. Baghdad Pact – was created and signed by Iraq, Iran, Turkey, Pakistan, and Britain in 1955. The main goal of the Pact was to unite the Middle East against the risks of the Soviet penetration. Britain’s ideas faced huge political opposition from Egypt; Syria and Jordan refused to join the pact. 9. Saddam Hussein – a Middle Eastern dictator and the single ruler of the Iraqi nation between 1979 and 2003. Hussein’s political career began to flourish after Abdul-Karim Qassim was assassinated. His regime was overthrown in 2003, when the U.S. invaded Iraq. 10. Fundamentalism – a term commonly used in modern press and political philosophy and denoting the striving of political forces and people to revive and institutionalize the most important aspects of the past. Generic fundamentalism treats secularism as a political and religious enemy and relies on sacred texts to withstand the pre ssure of criticism. Section B Question 2: Edward Said and his contribution to the discussion of Western scholarship. Edward Said has become well-known for his work Orientalism. The latter was created to expose and criticize the main deficiencies of Western scholarship and its continued reliance on the principles of hegemony and power misbalances.

The Blame game, an interesting perspective Essay

The Blame game, an interesting perspective - Essay Example † provides another reflection on the key causes of child obesity which consist of factors beyond the fast food industry. Child obesity is caused by many elements that consist of nutrition, genetics, and society. Obesity, like other health- related behaviors is one of the chief causes for disability. It is associated with heart disease, heart stroke, high blood pressure, and even cancer. Undoubtedly, childhood obesity is in rise throughout the United States as approximately 9 million of children in the US are obese or overweight. Children in this current generation have a shorter life expectancy due to high rates of obesity as opposed to children 2 decades ago. . Obesity much like other diseases is associated with important risk factors such as heart disease, heart stroke, and even cancer. Many elements contribute to obesity, which is why it is important to address these issues. This paper will seek to address the problem and seek the remedies that could be implemented in order to eliminate this problem. According to Siegal, , fast-food restaurant around schools is a huge public concern that can serve as detrimental for kids in Chicago as the availability and the price of greasy food is extremely low. He further argues that obese children experience peer pressure for not having that perfect body shown on TV as the body to have both psychologically and emotionally. According to his perception, it is ironic how society wants people to have the perfect body but at the same time promotes unhealthy food to children. Consequently, children are faced with emotional distress because there are confused. He justifies his opinion by portraying his recent study shows that those obese children are more likely to have low self-esteem, depression, higher rates of anxiety disorders, and psychopathology Since they are often discriminated and isolated in society, obese children are prone to fail academically. He further on goes to suggest that obese children scored lower an d math and reading test because they lack self-esteem that is so vital towards their academic success. One of the key elements that lacked from Seigal’s argument is the fact that Siegal’s research lacked was the actual eating habits of the students. Since nutrition is not our schools system priority, children have unlimited access to unhealthy foods (Siegal).. In some schools physical education programs have been cut due to lack of funds to support while the contract to vendors with high calories and low quality foods are encouraged within the schools settings. Many of the competitive foods now sold in school cafeterias, vending machines, school stores, and school fundraisers are typically high in calories and low in nutritional value (Siegal).. Indeed, Schools can be viewed as a factor for child obesity. . Since Siegal fails to observe the eating patterns of young children, Miranda Cox argues that other elements as well as fast food industries should also be accounted for. Undoubtedly, the rise of obesity can be blamed for lack of parent’s cooperation, poor nutrition from schools, and the availability of fast food (Siegal).. It would not be fair also to blame the food industry for the poor quality of food being supplied to the children. The lack of regulation from the FDA in the food industry is also the key cause of obesity. Seigal is clear that he wants a clear distinction of buffer zones between fast food chains and schools. However, Miranda Cox ultimately states in her argument that even with

Morality and Obligation Essay Example for Free

Morality and Obligation Essay 1. Two preliminary steps taken, that may be necessary, before one can intuitively appreciate the rightness of an action are thinking fully about the consequences of an action. In other words, think before you act. Also give thought (consideration) to the persons involved in said action or your relation(ship) with the persons involved. 2. An action is considered morally good in addition to being right when it is the right thing to do, while also stemming from a good place. When the person or agent performs said act because it is right, from a feeling of obligation, a morally good act is also right. 3. According to Prichard, an action done from a sense of obligation, there is no purpose consisting either in the action itself or in anything which it will produce. A motive, being something that moves one to act, can be the sense of obligation, an action done from a sense of obligation can indeed have a motive. 4. Avirtuous act is done from a desire that is intrinsically good. A moral act may be done from obligation. There cant be an obligation to act virtuously, because we can only feel an obligation to act or do something. We cannot, however, feel an obligation to act from a certain desire 5. It is a mistake to expect moral philosophy to prove through argumentation that we ought to fulfill our obligations, because moral rightness cannot be demonstrated, only apprehended directly by an act of moral thinking. The sense of obligation is a result of a moral thought or thoughts. Moral philosophy can provide reflection on the immediacy of our knowledge of moral rightness and the intuitive recognition of the goodness of the virtues.

I Hate Narrative Essays -- Personal Narrative Essay Example

I stared at the blinking cursor, unbelieving at what I had just done. I was indeed done; done with a paper I agonized over for 6 hours. The paper was due in a scant 4 hours and I had all week to do it. The radio had stopped working because my brother got on the Internet and thus cut off my connection. That was the least of my problems working on this paper. I got it done, though. My life changed with one trip of a teacher to the chalkboard and one phrase, narrative essay. God, I hate narrative essays. My day was going well. I devoured a big breakfast, my brother, for once, got out of the shower quick, and no major assignment was pending. Life was very, very good. Then life began to fall into oblivion. I saw on the board in the front of Mrs. Smith's room the journal entry for the day. It was about what would I write about in a narrative essay. Hope faded away. Somewhere on the planet a nuclear bomb went. An earthquake struck in some unknown place on the Earth. A volcano erupted on Jupiter's moon Io and killed a bunch of Ionians. Somebody's red rose just wilted and the petals fell onto the ground. The end of the world was indeed upon us. My jaw dropped and warning bells went off in my head. I went completely and utterly blank. I tried as hard as I could to write my journal. Channel One came on and talked about a nuclear bomb going off in India that caused an earthquake that somehow caused a volcano to erupt on Io (that killed a bunch of aliens). My jaw dropped once again. It was now the floor. As I was finishing my journal, Mrs. Smith went to the front of the room and talked about, du du du, narrative papers. She gave us a cold, white study guide that gave me no hope for survival. She then gave us another evil sheet of pap... ... am to get a halfway decent grade. So, I started it up and felt confident that I was going to get it done. God, I hate narrative essays. You have to write about your own personal experiences and expect to get a three-page paper out of it. I have no events in my life that would fit a three-page paper. The events in my life are either to foggy in my mind, are too insignificant in my mind to fit a three-page paper, or are too big and broad to be able to fit in an essay and would need a 500-page book to explain. I do far better at other kinds of essays than narratives, such as the persuasive paper. I look forward to those kinds of essays more than I look forward at all to doing any more narrative essays. In, the mean time, however, I am going to try to get James to get off the Internet. Maybe then I may have a better narrative topic. I hate narrative essays anyway.

Academic excellence is the only way to success Essay

What is academic excellence about? Is it how many marks we get? Or is it the number of competitions we win? It is much more than that. We often say that getting good marks is what academic excellence is about, but no it is the process of education we go through. From learning ABC in kindergarten we go to learning History, Science, Maths and more in higher grades. This process of academic excellence gives us the potential to be a good human being. It provides us with the strong base of knowledge we require to build our building of life. The process and excellence provides us with the skill to sculpt our life the way we want it to be, to help us shape it and decide what we want in life. It teaches us to use this skill and knowledge by pushing our limits further by working hard in the direction of the goal. This hard work helps us to climb the stairs of success. The knowledge base, skill and hard work talk about our inner selves. Here comes the topic of our outer selves. The outer self is what we show to others around us. We improve it when we work as a team. Learning teamwork helps us achieve more as in our future the jobs we do depend on teamwork. Working with others a increases our ethics as we interact with others and it also teaches us to communicate politely and properly, also the process of academics prepares us for the competitive life ahead. On completing this process the certificate of excellence or degree we get on completing our education. That degree is the first impression we give to our interviewers on applying for a job. And in today’s world people who achieve academic excellence are respected and idolised. Some may say that the great men of our like Bill Gates and Steve Jobs did not achieve academic excellence. But such examples we can count on our fingers. Such people are one in a million. What about the rest of the world? The worldwide population is crossing 7 billion, what about those people? They would not be able to achieve anything in their lives without academic excellence. Concluding my debate here I fell that ‘’Academic excellence is success in itself’’.

Oedipus and Othello

Both Oedipus and Othello were virtuous and brave men that became the victims of two tragic downfalls. Oedipus and Othello are both tragic character. In the play Oedipus the king, Oedipus killed his father and married his mother and have children. However Othello ends up distrusting his wife, so he killed his wife. These two persons have similarities and differences in several characteristics that they are round characters, the vengeance that they experience upon themselves and upon their individual wives whether straight or circuitously, and their tragic. Both Oedipus and Othello are round characters. A round character is completely developed so that the person who read will have a good picture of their appearances and behavior. Oedipus is a character whose fortune cannot be escaped because whatever path he took, seems to take him to get more trouble than what he can deal with anyone before. Therefore, even if his character is well-rounded, he is not realistic. Unlike Oedipus, he would marry a woman who is his mother so he does not need to ask some question about her past marriages or her children. However, there could be some kind of conflict vision in their characters, and there may be question could have risen about the first child that was executed. On the other hand, Othello is a well-rounded character and is a realistic. Othello is a person who is jealous and mistrust that he thinks his wife is cheating on him and sleeping with another man. Othello was in love and he had this feeling that once in a while he thinks that his feeling is fed by the person whom that most trust can lied to them. Until Othello finally kills his wife, Iago constantly know about Othello’s thought that is wounded and distrust grows for his wife. Oedipus is a round character, but cannot be understood due to the ridiculous conditions of his marriage. Othello’s round character can be more understandable, because jealousy occupies all of us at one time. Othello chose to act upon it abundant like those who act in our community today. So far, both Oedipus and Othello worry themselves and their wives. When Oedipus knows the truth about himself that he married his mother and also killing his father. Oedipus’s wife Jocasta kills herself because of embarrassment that she married her son. Oedipus blinds himself in order to impose punishment for him. On the other hand, Othello wrongly blames his wife Desdemona of disloyalty with Cassio and henceforth throttles her to death. Later, Othello realizes that his allegation was wrongly founded; he is overwhelmed with guilt, and stabs himself to death. Therefore, Oedipus does moral obliteration of himself while Othello abolishes himself by death. Lastly, Othello and Oedipus are both tragic hero and their disaster comes from their marriages. Othello is a slave who achieved many goods through the military. Oedipus was born into the upper class and is also a prince and a king. Othello and Oedipus both suffered great loss and shame because of pride. Oedipus’s pride is gone after he killed his father and married his mother. After doing such bad things, Oedipus began to lose all his pride and dignity, such as losing his wife and his kingdom. For Othello, his pride’s also turned to shame because he listens to others more than his wife. So Othello killed his innocent wife and loosed his pride and precious things that belong to him. Othello also loosed his life and he stabs himself to death and said, â€Å"I took by the throat the circumcised dog. And smote him thus. † (V ii 351-352. ) In conclusion, Oedipus and Othello are the two tragic downfalls that can be compared and contrasted. Othello and Oedipus are both a heroic characters in the plays and went through a lot of suffering in their life. Both of them are round characters, the vengeance that they experience upon themselves and upon their individual wives whether straight or circuitously, and their tragic. It was too late for them to turn back n have their pride back because they had lost everything what they got. They deserved to lose everything because of what they did. Othello shouldn’t listen to others and should of listen to his lovely life more, but he decided to listen to others and killed his innocent wife. For Oedipus, killing his father just to married his mother is a very disgusting and disgraceful things that can ever happened. These two characters learned their lesson that pride is something that can destroy their life.

USS Mississippi (BB-41) in World War II

USS Mississippi (BB-41) in World War II Entering service in 1917, USS Mississippi (BB-41) was the second ship of the New Mexico-class. After seeing brief service in World War I, the battleship later spent the majority of its career in the Pacific. During World War II, Mississippi took part in the US Navys island-hopping campaign across the Pacific and repeatedly clashed with Japanese forces.   Retained for several years after the war, the battleship found a second life as a test platform the the US Navys early missile systems. A New Approach After designing and building  five classes of dreadnought battleships (South Carolina-, Delaware-, Florida-, Wyoming-, and New York-classes), the US Navy decided that future designs should make use of a set of standardized tactical and operational characteristics. This would permit these ships to operate together in combat and would simplify logistics. Dubbed the Standard-type, the next five classes were powered by  oil-fired boilers instead of coal, eliminated amidships turrets, and possessed an â€Å"all or nothing† armor scheme. Among these changes, the shift to oil was made with the goal of increasing the vessel’s range as the US Navy felt that this would be critical in any future naval conflict with Japan. As a result, Standard-type ships were capable of cruising 8,000 nautical miles at an economical speed. The new all or nothing armor scheme called for key  areas of the vessel, such as magazines and engineering, to be heavily armored while less important spaces were left unprotected. Also, Standard-type battleships were to be capable of a  minimum top speed of 21 knots and have a tactical turn radius of 700 yards.   Design The characteristics of the Standard-type were first used in the  Nevada-  and  Pennsylvania-classes. As a follow-on to the latter, the  New Mexico-class at first was envisioned as the US Navys first class to mount 16 guns. A new weapon, the 16/45 caliber gun had been successfully tested in 1914. Heavier than the 14 guns used on previous classes, employment of the 16 gun would require a vessel with a larger displacement. This would significantly increase construction costs. Due to extended debates  over designs and anticipated rising costs, Secretary of the Navy  Josephus Daniels decided to forgo using the new guns and instructed that the new type replicate the  Pennsylvania-class with only minor changes. As a result, the three vessels  of the  New Mexico-class, USS  New Mexico  (BB-40), USS  Mississippi  (BB-41), and USS  Idaho  (BB-42), each carried a main armament of twelve 14 guns placed in four triple turrets. These were supported by a secondary battery of fourteen 5 guns which were mounted in enclosed casemates in the vessels superstructure. Additional armament came in the form of four 3 guns and two Mark 8 21 torpedo tubes. While  New Mexico  received an experimental turbo-electric transmission as part of its power plant,  the other two vessels used more traditional geared turbines.      Ã‚   Construction      Assigned to Newport News Shipbuilding, construction of Mississippi commenced  on April 5,  1915. Work moved forward over the next twenty-one months  and on January 25, 1917, the new battleship entered  the water with Camelle McBeath, daughter of the Chairman of the Mississippi State Highway Commission, serving as sponsor.   As work continued, the United States became embroiled in World War I. Finished late that year, Mississippi  entered commission on December 18, 1917, with Captain Joseph L. Jayne  in command. USS Mississippi  (BB-41) Overview Nation:  United StatesType:  BattleshipShipyard:  Newport News ShipbuildingLaid Down:  April 5, 1915Launched:  January 25, 1917Commissioned:  December 18, 1917Fate:  Sold for scrap Specifications (as built) Displacement:  32,000 tonsLength:  624  ft.Beam:  97.4 ft.Draft:  30 ft.Propulsion:  Geared  turbines turning 4 propellersSpeed:  21  knotsComplement:  1,081  men Armament 12  Ãƒâ€" 14 in. gun (4  Ãƒâ€" 3)14 Ãâ€" 5 in. guns2 Ãâ€" 21 in. torpedo tubes World War I Early Service Finishing its shakedown cruise,  Mississippi  conducted exercises along the Virginia coast in early 1918. It then shifted south to Cuban waters for further training. Steaming back to Hampton Roads in April, the battleship was retained on the East Coast during the final months of World War I. With the end of the conflict, it moved through winter exercises in the Caribbean before receiving orders to join the Pacific Fleet at San Pedro, CA. Departing in July 1919,  Mississippi  spent the next four years operating along the West Coast.   In 1923, it took part in a demonstration during which it sank USS Iowa  (BB-4).   The following year, tragedy struck  Mississippi  when on June 12 an explosion occurred in Turret Number 2 which killed 48 of the battleships crew.  Ã‚  Ã‚   Interwar Years Repaired,  Mississippi  sailed with several American battleships in April for war games off Hawaii followed by a goodwill cruise to New Zealand and Australia. Ordered east in 1931, the battleship entered the Norfolk Navy Yard on March 30 for an extensive modernization. This saw alterations to the battleships superstructure and  changes to the secondary armament. Completed in mid-1933,  Mississippi resumed active duty and began training exercises. In October 1934, it returned to San Pedro and rejoined the Pacific Fleet. Mississippi  continued to serve in the Pacific until mid-1941.    Directed to sail for Norfolk,  Mississippi  arrived there on June 16 and prepared for service with the Neutrality Patrol. Operating in the North Atlantic, the battleship also escorted American convoys to Iceland.   Safely reaching Iceland in late September,  Mississippi  stayed in the vicinity for most of the fall. There when the Japanese attacked Pearl Harbor on December 7 and the United States entered World War II, it promptly departed for the West Coast and reached San Francisco on January 22, 1942. Tasked with training and protecting convoys, the battleship also had its anti-aircraft defenses enhanced. To the Pacific Employed in this duty for the early part of 1942,  Mississippi  then escorted convoys to Fiji in December and operated in the southwest Pacific.   Returning to  Pearl Harbor  in March 1943, the battleship commenced training for operations in the Aleutian Islands. Steaming north in May,  Mississippi  participated in the bombardment of Kiska on July 22 and aided in compelling the Japanese to evacuate. With the successful conclusion of the campaign, it underwent a brief overhaul at San Francisco before joining forces bound for the Gilbert Islands. Supporting American troops during the Battle of Makin on November 20, Mississippi  sustained a turret explosion which killed 43. Island Hopping Undergoing repairs,  Mississippi  returned to action in January 1944 when it provided fire support for the invasion of Kwajalein. A month later, it bombarded Taroa and Wotje before striking Kavieng, New Ireland on March 15. Ordered to Puget Sound that summer,  Mississippi  had its 5 battery expanded. Sailing for the Palaus, it aided in the Battle of Peleliu  in September. After replenishing at Manus, Mississippi  moved to the Philippines where it bombarded Leyte on October 19. Five nights later, it took part in the victory over the Japanese at the Battle of Surigao Strait. In the fighting, it joined five Pearl Harbor veterans in sinking two enemy battleships as well as a heavy cruiser. During the action,  Mississippi  fired the final salvos by a battleship against other heavy warships. Philippines Okinawa Continuing to support operations in the Philippines through late fall,  Mississippi  then moved to take part in the landings at Lingayen Gulf, Luzon. Steaming into the gulf on January 6, 1945, it pounded Japanese shore positions prior to the Allied landings. Remaining offshore, it sustained a kamikaze hit near the waterline but continued to strike targets until February 10. Ordered back to Pearl Harbor for repairs, Mississippi remained out of action until May. Arriving off Okinawa on May 6, it commenced firing on Japanese positions including Shuri Castle. Continuing to support Allied forces ashore, Mississippi took another kamikaze hit on June 5. This struck the ships starboard side, but did not force it to retire. The battleship stayed off Okinawa bombarding targets until June 16. With the end of the war in August, Mississippi steamed north to Japan and was present in Tokyo Bay on September 2 when the Japanese surrendered aboard USS Missouri (BB-63).    Later Career                           Departing for the United States on September 6, Mississippi ultimately arrived at Norfolk on November 27. Once there, it underwent conversion into an auxiliary ship with the designation AG-128.   Operating from Norfolk, the old battleship conducted gunnery tests and served as a test platform for new missile systems. It remained active in this role until 1956. On September 17, Mississippi was decommissioned at Norfolk. When plans to convert the battleship into a museum fell through, the US Navy elected to sell it for scrap to Bethlehem Steel on November 28.