IFRS 1 -- ThyssenKrupp Group First Year Conversion Assignment

IFRS 1 -- ThyssenKrupp Group First Year Conversion - Assignment Example Some of the financial components that will be affected from the conversion from US GAAP include the treatment of intangible assets such as development costs, goodwill and intangible pension assets. Tangible assets such as property plant and equipment will require adjustments in how investment property is dealt with because of the differences in treatment under both methods. IFRS uses a components approach in dealing with property, plant and equipment and so they are shown separately – inclusive of the depreciation charged on these assets. Impairment of assets is also dealt with differently and most operating leases will now be classified as finance leases. This will have implications for profits and for the tangible assets balance in the balance sheet. Investment property will now be a separate line item on the balance sheet as a result of these changes. Under IFRS all non-current assets can qualify as assets held for sale while under US GAAP only long lived asset can, once th ey meet specific criteria. There are other interesting cases that will affect deferred tax assets, inventories, trade accounts receivables and other receivables such as embedded derivatives and prepaid pension costs. It is interesting to note that the measurement date of the pension plan will coincide with the year end and so this will affect the prepaid pension cost shown in the financial statements. The treatment of contracts will not only have implications for inventories but also accounts receivable, accounts payables and of course income and therefore the net profit of ThyssenKrupp. IFRS requires a different treatment for minority interest than that used under US GAAP. While US GAAP showed minority interest as a separate item between liabilities and equity IFRS requires that it be shown as part of equity. As a result of these changes the figures for the 2004/2005 will be very different. The differences relating to changes in equity and other elements are therefore required to b e shown in the notes to the financial statements. IFRS 1 also requires that the differences be clearly explained so that the various stakeholders which includes, shareholders, analysts, prospective investors and others are able to understand them and their effects on the financial statements. Finally, it is very important to note that IFRS1 defines an entity’s first IFRS financial statements as being the first annual financial statements in which an entity adopts IFRS by making it clear that IFRS is being complied with by way of an â€Å"unreserved† and â€Å"explicit† statement of that fact (Ernst & Young 2009). The conversion from US GAAP to IFRS has impacted various elements of the financial statements. According to Ernst and Young (2009) the main principle is full retrospective application of IFRS standards that were in effect as of ThyssenKrupp’s first IFRS reporting period. Some of the elements of the financial statements have been impacted positive ly and some negatively. The Balance Sheet elements that are explained below are: property, plant and equipment; inventories; and minority interests. The income statement elements that will be explained are: net sales; selling expenses; and other operating income Balance Sheet Elements Property, Plant and Equipment â‚ ¬m â‚ ¬m Balance as per US GAAP 9,469 Less: Reclassification 557 Other 169 (726) Balance as per IFRS 8,743 The balance as per US G

Gender Stereotypes in Gary Winick’s Bride Wars Essay Example for Free

Gender Stereotypes in Gary Winick’s Bride Wars Essay 2009 has not exactly been a fruitful year—so far—for the American filmmaking industry, at least in terms of quality and originality. If the latter part of 2008, as in most years, was marked by the release of some of the most memorable films in history, the first four months of 2009 have mostly made-for-children movies, romantic comedies, and guy-bonding flicks. Bride Wars is a relatively superficial take on women’s obsession with weddings, and is currently ranked at number nine in the list of top-grossing films worldwide. Directed by Gary Winick and starring Anne Hathaway and Kate Hudson, Bride Wars narrates the lifelong friendship of Emma and Liv—women in their mid-20s who, as young girls, made plans for almost identical weddings. When they hire the same wedding planner who schedules them both on the same time, day, and venue, the conflict begins and the ‘wars’ take place. A series of impossible schemes hatched by each to hinder the other’s plans ensues, yet ultimately end in happy endings for both. Despite its arguable shallowness and lack of believability, Bride Wars may still be evaluated according to specific themes inherent in the discussion of the female psyche: conforming to cultural and social traditions, particularly in terms of gender roles and expectations. The pivotal scene is revealed at the very beginning of the film, as the young Emma and Liv are shown with their respective mothers at The Plaza Hotel, an upscale location for weddings. They both witness a newly-married couple—the groom looking dashing in a suit and the bride in an exquisite gown—in a moment of utter romance and love; this singular image drives both girls to make a pact to have their own weddings in the same place. But more than the desire to be wed at The Plaza, the most notable element in this scene is the accepted—even expected—notion of marriage, without essentially considering the function of the process as a partnership. By being presented with an image that fully conforms to the traditional concept of women and their social roles, the young girls immediately associate this with their own goals and ambitions. Though later scenes show how they both pursued their individual interests—public relations for Liv and teaching for Emma—it is apparent how getting married is still their priority. The concept of marriage in this film is limited to the actual wedding, with a few flimsy forays into the discussion of sharing a life with another person. That first image set the boundaries of the ideology chosen by the filmmaker, as evidenced by the dreamlike treatment accorded to it; it sends the message of perfection and idealism as befitting women by being a bride. After all the events that had taken place, Emma and Liv kept their friendship and even resulted in Emma marrying Liz’ brother Nate. Unsurprisingly, the last scene proved to be the answer to the first—with the two women meeting after their honeymoons, and revealing that they were both pregnant. It is evident how this scene was meant to provide the punchline to the film, leaving its audience assuming that the same ‘war’ would take place later. However, it also reinforces the established parameters set by weddings, since pregnancy and giving birth is the traditional next step after the union. The happy occasion of revelation and reconnection exhibits the place of childbirth in the context of the female role, yet it fails again to make any argument regarding the personal significance of bearing children. Bride Wars, though peppered with pup culture references and modern concepts, is centuries behind in terms of gender issues and breaking free from stereotypes. Light romances and comedies are not strictly confined to such superficial subjects, which shows why Bride Wars is a film only meant for commercial objectives. How We Think, Speak, and Feel: An Understanding of Human Behavior in Three Films Visitors from another planet are perhaps the best test subjects for the assessment of texts, particularly films. Since cinema is a depiction of human behavior and portrays concepts gleaned from human experience, having extraterrestrials view films—given that they understand the language—will allow them to achieve a sense of what and how humans are. Rather than take them through a historical representation of human life through films, it would be best to introduce them to the inherent traits found in most cultures—through intelligence, language, and psychology. The three films that may be able to communicate these are A Beautiful Mind for intelligence, When Harry Met Sally for language, and Doubt for psychology and its permutations. Ron Howard’s 2001 film A Beautiful Mind is based on the life of gifted scientist and mathematician John Forbes Nash, and narrates his journey into schizophrenia and depression. But the film is also a real-life account of a man given an extraordinary amount of talent, which shows the extent to which the human mind can progress. This information would be essential to the extraterrestrial visitors, for it will let them know how humans think; whether it reveals similarities or not is the ultimate goal of the exercise. Since Nash’s expertise is in numbers and formulas, logic is the knowledge represented in the film, which may be more ‘universal’ compared to politics, economics, or other contextual topics. In the film, Nash is shown as having his own world apart from the people around him, only surrounding himself with equations and other methods pertaining to scientific and explainable phenomena. This is clearly presented in the scene where he writes his formulas on a glass window, consumed by the process and unaffected by his environment. Seeing a human engage in such intellectual activity may inform extraterrestrials of the workings of the human mind, specifically this advanced depiction of thinking processes. On top of that, Nash’s account of seeing UFOs and aliens may appear to be a point of connection with this particular audience, as it shows how human validate their existence. The 2008 film Doubt, directed by John Patrick Shanley, is set in a Catholic Church in New York in 1964. During this time, the notions of faith and religion were primarily dictated by priests—portrayed as almost immortal beings who could do no wrong. However, assumptions about the unusual behavior of Father Flynn, the parish priest, were made by the nuns tasked to care for and educate the children in the school run by the church. The result was doubt in authority and in the general power of organized religion, and eventually in the faith of the nuns in their chosen vocation. Introducing the alien guests to these concepts will acquaint them with the complex values and traditions of humans, which are directly associated with the idea of faith in a Higher Being. The image of Father Flynn is meant to symbolize faith itself, and accusing him of improper behavior—in this case, an illicit relationship with a young boy—shows how humans are capable of acting against established rules. What the aliens may glean from this could be the debate between the human need for something to believe in, whether seen or unseen, and the alternative human quality of logical analysis based on observable phenomena. When Harry Met Sally, released in 1989 and directed by Nora Ephron, is one of the most effective portrayals of the differences between men and women. Language is one of the issues illustrated by the film, and it would benefit the extraterrestrials to see how men and women think and express themselves differently. The film narrates the friendship of Harry and Sally, which eventually ended in romance after years of struggling to keep it platonic. The iconic scene where Harry and Sally are in a restaurant arguing over sexual attitudes of men and women reveals both mindset and language, as their discussion is progressed by their opposing views and the final act of Sally faking an orgasm. Aliens and non-humans will find this portrayal extremely significant, for it almost shows how men and women are of different life forms as well. It also illustrates the mating habits of both men and women, which may be similar to their own. These three films will definitely equip the extraterrestrials with enough information and knowledge to guide them toward a better understanding of human behavior. But while these films tackle some of the basic realities present in most societies all over the world, more complicated concepts—such as war and poverty—can only be understood after fully comprehending the abilities and capacities of humans, since these are effects of a misguided use of innate human traits. References Ephron, N. (Dir. ) (1989). When Harry Met Sally. Columbia Pictures. Howard, R. (Dir. ) (2001). A Beautiful Mind. Universal Pictures. Shanley, J. P. (Dir. ) (2008). Doubt. Miramax Films. Winick, G. (Dir. ) (2009). Bride Wars. 20th Century Fox.

My Educational Goals and Philosophy Statement Essay -- Philosophy of E

My Educational Goals and Philosophy Statement I believe that each child is a unique individual who needs a secure, caring, and stimulating atmosphere in which to grow and mature emotionally, intellectually, physically, socially, and academically. It is my desire as a future educator to help students meet their fullest potential by providing an environment that is safe, supports risk-taking, and invites a sharing of ideas. There are two elements that I believe are essential to establishing such an environment, (1) allowing the child’s natural curiosity to direct his/her learning, and (2) promoting respect for all things and all people. Giving children the opportunity to study things that are meaningful and relevant to one’s life and interests is what progressivism is all about. I believe education should be child-centered and focused on having students acquire problem solving skills. For a child to have a successful educational experience, their curriculum must be individualized to meet their needs and interests. Children should be encouraged to improve, but not pushed to achieve past the level appropriate for them at a particular time. If curriculum is related to life experiences that a child understands, it will be easier for them to comprehend and it will have more lasting meaning to them. Another aspect of progressivism that I will incorporate in my classroom, is teaching my students about multiculturalism, including peop... My Educational Goals and Philosophy Statement Essay -- Philosophy of E My Educational Goals and Philosophy Statement I believe that each child is a unique individual who needs a secure, caring, and stimulating atmosphere in which to grow and mature emotionally, intellectually, physically, socially, and academically. It is my desire as a future educator to help students meet their fullest potential by providing an environment that is safe, supports risk-taking, and invites a sharing of ideas. There are two elements that I believe are essential to establishing such an environment, (1) allowing the child’s natural curiosity to direct his/her learning, and (2) promoting respect for all things and all people. Giving children the opportunity to study things that are meaningful and relevant to one’s life and interests is what progressivism is all about. I believe education should be child-centered and focused on having students acquire problem solving skills. For a child to have a successful educational experience, their curriculum must be individualized to meet their needs and interests. Children should be encouraged to improve, but not pushed to achieve past the level appropriate for them at a particular time. If curriculum is related to life experiences that a child understands, it will be easier for them to comprehend and it will have more lasting meaning to them. Another aspect of progressivism that I will incorporate in my classroom, is teaching my students about multiculturalism, including peop...

Retail Tracking Systems

Retail Tracking Systems Retail Pro or MicroStrategy? Retail Pro is Business Intelligence software that enables retail store owners to customize a â€Å"Point-of-Sale† (POS) method of retailing. The key feature of this software is the ability to create multiple revenues of sales inside one store. The software allows employees to select from an array of add-on modules to run a retail establishment using strategic planning and undergoing the various tasks involved operating a retail establishment.Retail Pro is flexible, easy to use, and accommodates small businesses to large corporations by increasing retention and customer satisfaction by creating the â€Å"better client experience†. (Retail Pro International, 2010) Retail Pro Software Features * Software infrastructure * Point of Sale and Store Operations * Merchandising * Central Customer Management * Central Returns Management * Oracle Database Engine This software creates very flexible reporting of business data you n eed at the time you need it.The POS and back office has extensive capabilities creating a work flow customized upon the needs of your business such as inventory management, purchase ordering, integration with payment solutions, store replenishment, receiving, and employee management. Retail Pro is perfect for businesses starting out small and grows as the business grows. There are several modules that are centrally focused on what types of products you sell in your retail establishment. Some of these modules are as listed: * Gifts and Toy Solutions Hard Goods Solutions * Home Furnishing Solutions * Specialty Apparel Solutions * Jewelry Solutions Each of these modules specialize in helping keep track of inventory, merchandising, customer management using role-specific dashboards capable of period to period analysis and reporting to improve business, store performance, and profit margins. The advantages of its Business Intelligence is that it saves time and money, improves profit marg ins, increases business and store performance, and maximizes returns on existing data sources. Retail Pro International, 2010) MicroStrategy is Business Intelligence Software for retail tracking systems in the palm of your hand. It’s the Mobile Business Intelligence that applies iPad as a business tool. You can access dashboards to create brilliant business analysis and reports any time, any where. Besides having extraordinary displays for data, MicroStrategy includes the following features: * Unlimited data analysis * Data mining * Forecasting * Operations Management * Executive decision makingMicroStrategy’s mobile iPhone and iPad views videos on YouTube and views Podcasts in iTunes. This mobile retail tracking system even comes with a free custom dashboard. The Business Intelligence Architecture is low in cost for ownership and delivers high performance and sophisticated analytics. If you are interested in Beta Programs, there are options one can participate. The fo llowing is what is included in MicroStrategy’s business applications: * Mobile Business Intelligence Financial Analysis * HR Analytics * Supply Chain Analytics * Sales Analytics * CRM * Balanced Scoreboard MicroStrategy is World Class Business Intelligence for all your business needs. It is very user friendly migrating from departmental Business Intelligence to enterprise Business Intelligence. MicroStrategy can develop and deploy department Business Intelligence applications quickly and deliver enterprise Business Intelligence with higher performance and efficiency. (MicroStrategy, 2010)I knew there was a strategy involved in running a retail establishment, but I did not realize that retail tracking systems available today creating your Point-of-Sale could be as easy as using the computer to keep track of the elements involved in various levels regarding merchandizing to keeping inventory, customer satisfaction to the â€Å"better client experience, and payment solutions to business analysis reports. It is wonderful to know that there are solutions you can implement that can make your business experience a good one!What features of a Point-of-Sale retail tracking system would be important to me would be directly related to how I plan to expand my business levels beyond the brick and mortar retail establishment. My boutique is going to retail various products that I create and design myself which includes fashion design apparel, jewelry, home decor items, Nature Crafts, custom-made gifts, and toys—items that are included inside my product labels of my brand. I would have to start out with a tracking system that meets these needs to run my retail establishment which are as follows: * Inventory Management system for each label separately Merchandising of products under each label separately * Payment Solutions that allow payment by other methods that are not cash purchases * Customer Management * Point-of-Sale options * Business Intelligence for a nalytical reports and business operations * Employee Management * Consumer behavior, geographical, economic, and social trends statistics * Security of business operations and store location I plan to add to my business by featuring instructional classes teaching various types of crafts a couple times a week, changing the activities when consumer interest and participation changes.I am also adding a new element of offering custom designed clothing and accessories upon customer request. A couple of my product labels will expand in the operations of how the product is presented to consumers by expanding the activities and product in various ways. Basically, the changes that will happen beyond the brick and mortar retail establishment will happen upon expanding the different business levels of each label, adding a few new features that compliment the products, and by getting customer participation teaching various art activities.I will also expand my marketing boundaries by adding a we bsite customers can purchase my products, contemplate the possibilities of creating a product catalog, and have certain products available to consumers placed in other stores that carry similar items. Plans of expansion beyond the retail location will need a more complex Point-of-sale retail tracking system than what would already be in place. Features I would consider important due to the changes of business operations at this point would be as follows: Multiple levels of sales reflecting the expansion of the various labels group * Website operations and Point-of-Sale system attached to various labels group * Packaging and drop shipping department added to business operations which will require a more complex system so that product sales are attached to correct label group * Retail accounts added to business revenue * Adding a Point-of-Sale system that involves the custom designed apparel made upon customer requests, or alterations made to purchased store apparel * Customizable Bus iness Intelligence features and POS system accommodating business expansion levelsBased upon my business needs at the beginning of my retail establishment, features that I would require of a POS retail tracking system would be relatively basic of retail operations and tasks. I would want to start my retail business operations with a POS tracking system that would allow the changes of various nature when I started to expand my business operations. Of the two tracking systems discussed in this report, Retail Pro and MicroStrategy Business Intelligence Software, the system I feel would be the best fit would be Retail Pro because of the versatility of the Business Intelligence features the software includes.Retail Pro has the capability of customizing the system of operations to accommodate the complexity of each product label group as expansion is implemented. My business level of operations is definitely one that does not resemble what would be considered a traditional retail system o f operations because each product label is considered to be a separate unit of business to start. When expansion changes the avenues on which each product label makes revenue, the already in-place POS tracking system has to be able to accommodate these changes.Retail Pro’s features and customizable system of operations can accommodate changes very easily. Even with the most complex system of operations a business could have, Retail Pro would be the best fit to meet all the needs and expectations I need to operate my retail business. MicroStrategy is, in my opinion, not as convenient a fit for my establishment and nature of my multiple revenue types because the product’s mobile capabilities is not a feature I consider important, if at all, when choosing a POS retail tracking system and it working efficiently for its purpose matching the structure of my business operations.I would use a POS retail tracking system upon business start-up because starting my POS system as t he business grows will be a positive action that will get results for the purpose of the tracking system benefits. As my business grows, doing business without a tracking system in place would be a sure failure. Company websites included inside this report: http://www. retailpro. com/ http://www. microstrategy. com/

The Vampire Diaries: The Awakening Chapter Twelve

Elena revolved slowly before the full-length mirror in Aunt Judith's bedroom. Margaret sat at the foot of the big four-poster bed, her blue eyes large and solemn with admiration. â€Å"I wish I had a dress like that for trick-or-treat,† she said. â€Å"I like you best as a little white cat,† said Elena, dropping a kiss between the white velvet ears attached to Margaret's headband. Then she turned to her aunt, who stood by the door with needle and thread ready. â€Å"It's perfect,† she said warmly. â€Å"We don't have to change a thing.† The girl in the mirror could have stepped out of one of Elena's books on the Italian Renaissance. Her throat and shoulders were bare, and the tight bodice of the ice-blue dress showed off her tiny waist. The long, full sleeves were slashed so that the white silk of the chemise underneath showed through, and the wide, sweeping skirt just brushed the floor all around her. It was a beautiful dress, and the pale clear blue seemed to heighten the darker blue of Elena's eyes. As she turned away, Elena's gaze fell on the old-fashioned pendulum clock above the dresser. â€Å"Oh, no-it's almost seven. Stefan will be here any minute.† â€Å"That's his car now,† said Aunt Judith, glancing out the window. â€Å"I'll go down and let him in.† â€Å"That's all right,† said Elena briefly. â€Å"I'll meet him myself. Good-bye, have a good time trick-or-treating!† She hurried down the stairs. Here goes, she thought. As she reached for the doorknob, she was reminded of that day, nearly two months ago now, when she'd stepped directly into Stefan's path in European History class. She'd had this same feeling of anticipation, of excitement and tension. I just hope this turns out better than that plan did, she thought. For the last week and a half, she'd pinned her hopes to this moment, to this night. If she and Stefan didn't come together tonight, they never would. The door swung open, and she stepped back with her eyes down, feeling almost shy, afraid to see Stefan's face. But when she heard his sharp indrawn breath, she looked up quickly-and felt her heart go cold. He was staring at her in wonder, yes. But it was not the wondering joy she'd seen in his eyes that first night in his room. This was something closer to shock. â€Å"You don't like it,† she whispered, horrified at the stinging in her eyes. He recovered swiftly, as always, blinking and shaking his head. â€Å"No, no, it's beautiful. You're beautiful.† Then why are you standing there looking as if you'd seen a ghost? she thought. Why don't you hold me, kiss me-something! â€Å"You look wonderful,† she said quietly. And it was true; he was sleek and handsome in the tux and cape he'd donned for his part. She was surprised he'd agreed to it, but when she'd made the suggestion he'd seemed more amused than anything else. Just now, he looked elegant and comfortable, as if such clothes were as natural as his usual jeans. â€Å"We'd better go,† he said, equally quiet and serious. Elena nodded and went with him to the car, but her heart was no longer merely cold; it was ice. He was further away from her than ever, and she had no idea how to get him back. Thunder growled overhead as they drove to the high school, and Elena glanced out of the car window with dull dismay. The cloud cover was thick and dark, although it hadn't actually begun to rain yet. The air had a charged, electric feel, and the sullen purple thunderheads gave the sky a nightmarish look. It was a perfect atmosphere for Halloween, menacing and otherworldly, but it woke only dread in Elena. Since that night at Bonnie's, she'd lost her appreciation for the eerie and uncanny. Her diary had never turned up, although they'd searched Bonnie's house top to bottom. She still couldn't believe that it was really gone, and the idea of a stranger reading her most private thoughts made her feel wild inside. Because, of course, it had been stolen; what other explanation was there? More than one door had been open that night at the McCullough house; someone could have just walked in. She wanted tokill whoever had done it. A vision of dark eyes rose before her. That boy, the boy she'd almost given in to at Bonnie's house, the boy who'd made her forget Stefan. Was he the one? She roused herself as they pulled up to the school and forced herself to smile as they made their way through the halls. The gym was barely organized chaos. In the hour since Elena had left, everything had changed. Then, the place had been full of seniors: Student Council members, football players, the Key Club, all putting the finishing touches on props and scenery. Now it was full of strangers, most of them not even human. Several zombies turned as Elena came in, their grinning skulls visible through the rotting flesh of their faces. A grotesquely deformed hunchback limped toward her, along with a corpse with livid white skin and hollow eyes. From another direction came a werewolf, its snarling muzzle covered with blood, and a dark and dramatic witch. Elena realized, with a jolt, that she couldn't recognize half these people in their costumes. Then they were around her, admiring the ice-blue gown, announcing problems that had developed already. Elena waved them quiet and turned toward the witch, whose long dark hair flowed down the back of a tight-fitting black dress. â€Å"What is it, Meredith?† she said. â€Å"Coach Lyman's sick,† Meredith replied grimly, â€Å"so somebody got Tanner to substitute.† â€Å"Mr.Tanner ?† Elena was horrified. â€Å"Yes, and he's making trouble already. Poor Bonnie's just about had it. You'd better get over there.† Elena sighed and nodded, then made her way along the twisting route of the Haunted House tour. As she passed through the grisly Torture Chamber and the ghastly Mad Slasher Room, she thought they had almost builttoo well. This place was unnerving even in the light. The Druid Room was near the exit. There, a cardboard Stonehenge had been constructed. But the pretty little druid priestess who stood among the rather realistic-looking monoliths wearing white robes and an oak-leaf garland looked ready to burst into tears. â€Å"But you'vegot to wear the blood,† she was saying pleadingly. â€Å"It's part of the scene; you're a sacrifice.† â€Å"Wearing these ridiculous robes is bad enough,† replied Tanner shortly. â€Å"No one informed me I was going to have to smear syrup all over myself.† â€Å"It doesn't really get onyou ,† said Bonnie. â€Å"It's just on the robes and on the altar. You're a sacrifice,† she repeated, as if somehow this would convince him. â€Å"As for that,† said Mr. Tanner in disgust, â€Å"the accuracy of this whole setup is highly suspect. Contrary to popular belief, the druids didnot build Stonehenge; it was built by a Bronze Age culture that-† Elena stepped forward. â€Å"Mr. Tanner, that isn't really the point.† â€Å"No, it wouldn't be, to you,† he said. â€Å"Which is why you and your neurotic friend here are both failing history.† â€Å"That's uncalled for,† said a voice, and Elena looked quickly over her shoulder at Stefan. â€Å"Mister Salvatore,† said Tanner, pronouncing the words as if they meant Now my day is complete . â€Å"I suppose you have some new words of wisdom to offer. Or are you going to give me a black eye?† His gaze traveled over Stefan, who stood there, unconsciously elegant in his perfectly tailored tux, and Elena felt a sudden shock of insight. Tanner isn't really that much older than we are, she thought. He looks old because of that receding hairline, but I'll bet he's in his twenties. Then, for some reason, she remembered how Tanner had looked at Homecoming, in his cheap and shiny suit that didn't fit well. I'll bet he never even made it to his own homecoming, she thought. And, for the first time, she felt something like sympathy for him. Perhaps Stefan felt it, too, for although he stepped right up to the little man, standing face-to-face with him, his voice was quiet. â€Å"No, I'm not. I think this whole thing is getting blown out of proportion. Why don't†¦Ã¢â‚¬  Elena couldn't hear the rest, but he was speaking in low, calming tones, and Mr. Tanner actually seemed to be listening. She glanced back at the crowd that had gathered behind her: four or five ghouls, the werewolf, a gorilla, and a hunchback. â€Å"All right, everything's under control,† she said, and they dispersed. Stefan was taking care of things, although she was not sure how, since she could see only the back of his head. The back of his head †¦ For an instant, an image flashed before her of the first day of school. Of how Stefan had stood in the office talking to Mrs. Clarke, the secretary, and of how oddly Mrs. Clarke had acted. Sure enough, when Elena looked at Mr. Tanner now, he wore the same slightly dazed expression. Elena felt a slow ripple of disquiet. â€Å"Come on,† she said to Bonnie. â€Å"Let's go up front.† They cut straight through the Alien Landing Room and the Living Dead Room, slipping between the partitions, coming out in the first room where visitors would enter and be greeted by a werewolf. The werewolf had taken his head off and was talking to a couple of mummies and an Egyptian princess. Elena had to admit that Caroline looked good as Cleopatra, the lines of that bronzed body frankly visible through the sheer linen sheath she wore. Matt, the werewolf, could hardly be blamed if his eyes kept straying downward from Caroline's face. â€Å"How's it going here?† said Elena with forced lightness. Matt started slightly, then turned toward her and Bonnie. Elena had scarcely seen him since the night of Homecoming, and she knew that he and Stefan had drawn apart, too. Because of her. And though Matt could hardly be blamed forthat , either, she could tell how much it hurt Stefan. â€Å"Everything's fine,† said Matt, looking uncomfortable. â€Å"When Stefan finishes with Tanner, I think I'll send him up here,† Elena said. â€Å"He can help bring people in.† Matt lifted one shoulder indifferently. Then he said, â€Å"Finishes what with Tanner?† Elena looked at him in surprise. She could have sworn he'd been in the Druid Room a minute ago to see it. She explained. Outside, thunder rumbled again, and through the open door Elena saw a flash light the night sky. There was another, louder clap of thunder a few seconds later. â€Å"I hope it doesn't rain,† Bonnie said. â€Å"Yes,† said Caroline, who had been standing silent while Elena spoke to Matt. â€Å"It would be such apity if nobody came.† Elena glanced at her sharply and saw open hatred in Caroline's narrow, catlike eyes. â€Å"Caroline,† she said impulsively, â€Å"look. Can't you and I call it quits? Can't we forget what's happened and start over?† Under the cobra on her forehead, Caroline's eyes widened and then slitted again. Her mouth twisted, and she stepped closer to Elena. â€Å"I willnever forget,† she said, and then she turned and left. There was a silence, Bonnie and Matt looking at the floor. Elena stepped over to the doorway to feel cool air on her cheeks. Outside she could see the field and the tossing branches of the oak trees beyond, and once again she was overcome with that strange feeling of foreboding. Tonight's the night, she thought wretchedly. Tonight's the night when it all happens. But what â€Å"it† was, she had no idea. A voice sounded through the transformed gym. â€Å"All right, they're about to let the line in from the parking lot. Cut the lights, Ed!† Suddenly, gloom descended and the air was filled with groans and maniacal laughter, like an orchestra tuning up. Elena sighed and turned. â€Å"Better get ready to start herding them through,† she told Bonnie quietly. Bonnie nodded and disappeared into the darkness. Matt had donned his werewolf head, and was turning on a tape deck that added eerie music to the cacophony. Stefan came around the corner, his hair and clothing melting into the darkness. Only his white shirtfront showed up clearly. â€Å"Everything worked out with Tanner,† he said. â€Å"Is there anything else I can do?† â€Å"Well, you could work here, with Matt, bringing people in†¦Ã¢â‚¬  Elena's voice trailed off. Matt was bent over the tape deck, minutely adjusting the volume, not looking up. Elena looked at Stefan and saw his face was tight and blank. â€Å"Or you could go into the boys' locker room and be in charge of coffee and things for the workers,† she finished tiredly. â€Å"I'll go to the locker room,† he said. As he turned away, she noticed a slight faltering in his step. â€Å"Stefan? Are you all right?† â€Å"Fine,† he said, recovering his balance. â€Å"A little tired, that's all.† She watched him go, her chest feeling heavier every minute. She turned to Matt, meaning to say something to him, but at that moment the line of visitors reached the door. â€Å"Show's on,† he said, and crouched in the shadows. Elena moved from room to room, troubleshooting. In years before, she had enjoyed this part of the night the most, watching the gruesome scenes being acted out and the delicious terror of the visitors, but tonight there was a feeling of dread and tension underlying all her thoughts. Tonight's the night, she thought again, and the ice in her chest seemed to thicken. A Grim Reaper-or at least that was what she supposed the hooded figure in black robes was-passed by her, and she found herself absent-mindedly trying to remember if she had seen it at any of the Halloween parties. There was something familiar about the way the figure moved. Bonnie exchanged a harassed smile with the tall, slender witch who was directing traffic into the Spider Room. Several junior high boys were slapping at the dangling rubber spiders and shouting and generally making a nuisance of themselves. Bonnie hustled them on into the Druid Room. Here the strobe lights gave the scene a dreamlike quality. Bonnie felt a grim triumph to see Mr. Tanner stretched out on the stone altar, his white robes heavily stained with blood, his eyes glaring at the ceiling. â€Å"Cool!† shouted one of the boys, racing up to the altar. Bonnie stood back and grinned, waiting for the bloody sacrifice to rear up and scare the wits out of the kid. But Mr. Tanner didn't move, even when the boy plunged a hand into the pool of blood by the sacrifice's head. That's strange, Bonnie thought, hurrying up to prevent the kid from grabbing the sacrificial knife. â€Å"Don't do that,† she snapped, so he held up his gory hand instead, and it showed red in every sharp flash of the strobe. Bonnie felt a sudden irrational fear that Mr. Tanner was going to wait until she bent over him and then makeher jump. But he just kept staring at the ceiling. â€Å"Mr. Tanner, are you okay? Mr. Tanner? Mr. Tanner!† Not a movement, not a sound. Not a flicker of those wide white eyes. Don't touch him, something in Bonnie's mind told her suddenly and urgently. Don't touch him don't touch him don't touch†¦ Under the strobe lights she saw her own hand move forward, saw it grasp Mr. Tanner's shoulder and shake it, saw his head flop bonelessly toward her. Then she saw his throat. Then she began to scream. Elena heard the screams. They were shrill and sustained and unlike any other sounds in the Haunted House, and she knew at once that they were no joke. Everything after that was a nightmare. Reaching the Druid Room at a run, she saw a tableau, but not the one prepared for visitors. Bonnie was screaming, Meredith holding her shoulders. Three young boys were trying to get out of the curtained exit, and two bouncers were looking in, blocking their way. Mr. Tanner was lying on the stone altar, sprawled out, and his face†¦ â€Å"He's dead,† Bonnie was sobbing, the screams turning into words. â€Å"Oh, God, the blood's real, and he's dead. Itouched him, Elena, and he's dead, he's really dead†¦Ã¢â‚¬  People were coining into the room. Someone else began screaming and it spread, and then everyone was trying to get out, pushing each other in panic, knocking into the partitions. â€Å"Get the lights on!† Elena shouted, and heard the shout taken up by others. â€Å"Meredith, quick, get to a phone in the gym and call an ambulance, call the police†¦ Get those lightson !† When the lights snapped on, Elena looked around, but she could see no adults, no one entitled to take charge of the situation. Part of her was ice-cold, her mind racing as it tried to think what to do next. Part of her was simply numb with horror. Mr. Tanner†¦ She had never liked him, but somehow that only made it worse. â€Å"Get all the kids out of here. Everybody but staff out,† she said. â€Å"No! Shut the doors! Don't let anybody out until the police get here,† shouted a werewolf beside her, taking off his mask. Elena turned in astonishment at the voice and saw that it was not Matt, it was Tyler Smallwood. He'd been allowed back in school only this week, and his face was still discolored from the beating he had taken at Stefan's hands. But his voice had the ring of authority, and Elena saw the bouncers close the exit door. She heard another door close across the gym. Of the dozen or so people crowded into the Stonehenge area, Elena recognized only one as a worker. The rest were people she knew from school, but none she knew well. One of them, a boy dressed as a pirate, spoke to Tyler. â€Å"You mean†¦ you think somebody in here did it?† â€Å"Somebody in here did it, all right,† said Tyler. There was a queer, excited sound to his voice, as if he were almost enjoying this. He gestured to the pool of blood on the rock. â€Å"That's still liquid; it can't have happened too long ago. And look at the way his throat's cut. The killer must have done it withthat .† He pointed to the sacrificial knife. â€Å"Then the killer might be here right now,† whispered a girl in a kimono. â€Å"And it's not hard to guess who it is,† said Tyler. â€Å"Somebody who hated Tanner, who was always getting in arguments with him. Somebody who was arguing with him earlier tonight. I saw it.† Soyou were the werewolf in this room, thought Elena dazedly. But what were you doing here in the first place? You're not on staff. â€Å"Somebody who has a history of violence,† Tyler was continuing, his lips drawing back from his teeth. â€Å"Somebody who, for all we know, is a psychopath who came to Fell's Church just to kill.† â€Å"Tyler, what are you talking about?† Elena's dazed feeling had burst like a bubble. Furious, she stepped toward the tall, husky boy. â€Å"You're crazy!† He gestured at her without looking at her. â€Å"So says his girlfriend-but maybe she's a little prejudiced.† â€Å"And maybeyou're a little prejudiced, Tyler,† said a voice from behind the crowd, and Elena saw a second werewolf pushing his way into the room. Matt. â€Å"Oh, yeah? Well, why don't you tell us what you know about Salvatore? Where does he come from? Where's his family? Where did he get all that money?† Tyler turned to address the rest of the crowd. â€Å"Who knowsanything about him?† People were shaking their heads. Elena could see, in face after face, distrust blossoming. The distrust of anything unknown, anything different. And Stefan was different. He was the stranger in their midst, and just now they needed a scapegoat. The girl in the kimono began, â€Å"I heard a rumor-† â€Å"That's all anybody's heard, rumors!† Tyler said. â€Å"No one really knows a thing about him. But there's one thing Ido know. The attacks in Fell's Church started the first week of school-which was the week Stefan Salvatore came.† There was a swelling murmur at this, and Elena herself felt a shock of realization. Of course, it was all ridiculous, it was just a coincidence. But what Tyler was saying was true. The attacks had started when Stefan arrived. â€Å"I'll tell you something else,† shouted Tyler, gesturing at them to be quiet. â€Å"Listen to me! I'll tell you something else!† He waited until everyone was looking at him and then said slowly, impressively, â€Å"He was in the cemetery the night Vickie Bennett was attacked.† â€Å"Sure he was in the cemetery-rearranging your face,† said Matt, but his voice lacked its usual strength. Tyler grabbed the comment and ran with it. â€Å"Yes, and he almost killed me. And tonight somebodydid kill Tanner. I don't know whatyou think, but I think he did it. I think he's the one!† â€Å"But where is he?† shouted someone from the crowd. Tyler looked around. â€Å"If he did it, he must still be here,† he shouted. â€Å"Let's find him.† â€Å"Stefan hasn't done anything! Tyler-† cried Elena, but the noise from the crowd overrode her. Tyler's words were being taken up and repeated.Find him†¦ find him . . .find him . Elena heard it pass from person to person. And the faces in the Stonehenge Room were filled with more than distrust now; Elena could see anger and a thirst for vengeance in them, too. The crowd had turned into something ugly, something beyond controlling. â€Å"Where is he, Elena?† said Tyler, and she saw the blazing triumph in his eyes. Hewas enjoying this. â€Å"I don't know,† she said fiercely, wanting to hit him. â€Å"He must still be here! Find him!† someone shouted, and then it seemed everyone was moving, pointing, pushing, at once. Partitions were being knocked down and shoved aside. Elena's heart was pounding. This was no longer a crowd; it was a mob. She was terrified of what they would do to Stefan if they did find him. But if she tried to go warn him, she would lead Tyler right to him. She looked around desperately. Bonnie was still staring into Mr. Tanner's dead face. No help there. She turned to scan the crowd again, and her eyes met Matt's. He was looking confused and angry, his blond hair ruffled up, cheeks flushed and sweaty. Elena put all her strength of will into a look of pleading. Please, Matt, she thought. You can't believe all this. You know it isn't true. But his eyes showed that hedidn't know. There was a tumult of bewilderment and agitation in them. Please, thought Elena, gazing into those blue eyes, willing him to understand. Oh, please, Matt, only you can save him. Even if you don't believe, please try to trust†¦ please†¦ She saw the change come over his face, the confusion lifting as grim determination appeared. He stared at her another moment, eyes boring into hers, and nodded once. Then he turned and slipped into the milling, hunting crowd. Matt knifed through the crowd cleanly until he got to the other side of the gym. There were some freshmen standing near the door to the boys' locker room; he brusquely ordered them to start moving fallen partitions, and when their attention was distracted he jerked the door open and ducked inside. He looked around quickly, unwilling to shout. For that matter, he thought, Stefan must have heard all the racket going on in the gym. He'd probably already cut out. But then Matt saw the black-clad figure on the white tile floor. â€Å"Stefan! What happened?† For a terrible instant, Matt thought he was looking down on a second dead body. But as he knelt by Stefan's side, he saw movement. â€Å"Hey, you're okay, just sit up slowly†¦ easy. Are you all right, Stefan?† â€Å"Yes,† said Stefan. He didn't look okay, Matt thought. His face was dead white and his pupils were dilated hugely. He looked disoriented and sick. â€Å"Thank you,† he said. â€Å"You may not thank me in a minute. Stefan, you've got to get out of here. Can't you hear them? They're after you.† Stefan turned toward the gym, as if listening. But there was no comprehension on his face. â€Å"Who's after me? Why?† â€Å"Everybody. It doesn't matter. What matters is that you've got to get out before they come in here.† As Stefan continued simply to stare blankly, he added, â€Å"There's been another attack, this time on Tanner, Mr. Tanner. He's dead, Stefan, and they think you didit .† Now, at last, he saw understanding come to Stefan's eyes. Understanding and horror and a kind of resigned defeat that was more frightening than anything Matt had seen tonight. He gripped Stefan's shoulder hard. â€Å"Iknow you didn't,† he said, and at that moment it was true. â€Å"They'll realize that, too, when they can think again. But meanwhile, you'd better get out.† â€Å"Get out†¦ yes,† said Stefan. The look of disorientation was gone, and there was a searing bitterness in the way he pronounced the words. â€Å"I will†¦ get out.† â€Å"Stefan†¦Ã¢â‚¬  â€Å"Matt.† The green eyes were dark and burning, and Matt found he could not look away from them. â€Å"Is Elena safe? Good. Then, take care of her. Please.† â€Å"Stefan, what are you talking about? You're innocent; this will all blow over†¦Ã¢â‚¬  â€Å"Just take care of her, Matt.† Matt stepped back, still looking into those compelling green eyes. Then, slowly, he nodded. â€Å"I will,† he said quietly. And watched Stefan go.

Southwest case Essays

Southwest case Essays Southwest case Paper Southwest case Paper Southwest stock outperformed all other U. S. Stocks. 7 This and Southwests position as the only consistently profitable U. S. Airliner validated its unconventional methods (see Exhibit 2 for financial performance and Exhibit 3 for comparison of Southwest Airlines to other U. S. Carriers). On the customer service side, Southwest won the airline industry Triple fewest delays, the fewest complaints, and the fewest mishandled bags-?not only for individual months but for entire years-?1992 through 1996. Southwest also prided itself on consistently offering the lowest fares in the industry. The US. Department of Transportation in 1 993 published a report on the so-called Southwest effect, documenting the impact on fares and passenger volumes when Southwest entered a market. According to the report, when Southwest announced service on a new route, other airlines serving that route almost immediately reduced their fares, and moieties increased their frequencies as well. The effect reduced fares by an average of 65%, and increased passenger traffic by up to 500% (Exhibit 4 shows the Southwest effect on the 6 James Highest, Southwest Airlines: 1 993 (A), HOBS case No. 94-023, p. 3. 7 Calculations performed on data supplied by CROPS. 8 Southwest was profitable in all but the first of its 30 years. 3 Baltimore-Providence market). Southwest employees liked to point out that their net impact was to offer the freedom to fly to a larger segment of the traveling public, expanding the overall market rather than just taking market hare. By January 2001 , Southwest served 58 airports in 29 s tates and was the fourth largest domestic carrier in terms of customers boarded. The company operated more than 2,650 flights a day using a fleet of 342 Boeing sass with an average age of 8. 4 years-?one of the youngest pure jet fleets in the domestic industry. Southwests success inspired competitors-?including People Express, Midway, Value Jet, Continental Elite, Delta Express, Metro and the United Shuttle-?to copy elements of its strategy, but none had generated sustainable profits from doing so. Getable was the newest airline to imitate elements of the Southwest model, and though its early performance was impressive, the jury was still out on its longer-term success. Even so, Southwest performance had slipped over time; the company had not earned a Triple Crown since 1996. The Baltimore Station In 1993, Southwest selected the BOW airport in Maryland, 30 miles from Washington, D. C. , as its first East Coast gateway and began service from BOW to Cleveland and Chicago on September 15. One year later, the airport broke ground on a $27. 6 million expansion project to extend the terminal and create six more domestic gates. Southwest signed up for all of them. Through the 1 9905, Southwest added more cities to its non-stop service from Baltimore (see Exhibit 5). After just seven years, Southwest share of BOW passengers reached 34%, displacing the perennial leader, US Airways (28. 5%). Baltimore had become one of Southwest eight mega-stations-?so called because it offered more than 100 flight departures per day. (Exhibit 6 lists all cities served by Southwest. ) Given the continued growth in number of flights projected by management, Southwests Baltimore gates would reach capacity limits later in 2001. Southwests bag sorting area had reached its capacity already. BOW was planning to renovate Concourses A and B to provide more gates for the company. Executive Vice President of Operations Jim Weinberg explained the importance of BOW to Southwest: Baltimore plays an important role in Our system, competitively, given its location in the center of the East Coast. Weve had a lot of serious discussions internally about how much more Baltimore can take given the facility constraints that we have, and the shortage of employees that we have there. Its a customer service issue because we dont want to put our customers through [an] experience in an airport where we cant deliver the type of reduce that our reputation stands on. One specific operational challenge in Baltimore was the volume of connecting passengers and their impact both on station performance and on the customers experience with Southwest. Exhibit 7 compares Bis Southwest passengers to those at other large Southwest stations. Passenger Connections as an Operational Challenge Matt Heaven described the effect of passenger connections on Baltimore operations: Over the past year, 800,000 passengers made connections here-?about 25% of our total passengers at Baltimore-?with probably an equal number of transferred bags. This makes us one of Southwesters biggest transfer stations. Right now, our reservations system generates 4 602-1 56 passenger itineraries with a minimum connecting time of 35 minutes. This means that passengers cant book connecting flights with less than 35 minutes scheduled between the arrival of the first flight and the departure of the second flight. Today, 83% of Southwests revenue is from direct one-stops or non-stop flights. The other 17% of our revenue is from connecting flights. We do not want to leave 17% of our revenue on the table, but these connecting flights have complicated our service design. We might have three people a month going from Fort Lauderdale, Florida to Spokane, Washington, yet the computer system carefully adjusts the entire system schedule to make that flight convenient. This is compounded by the fact that we have given our people at individual stations and at customer service in Dallas the authority to make decisions about holding a flight. Our employees want to serve the customer-?thats their job-?so we end up holding flights pretty often. Now we are rethinking the practice of holding the 100 passengers ready to leave Nashville for Spokane-?a hold that will ripple throughout the system-?for the nee person whose flight has not yet arrived from Fort Lauderdale. Jim Weinberg placed Bowls case within the context of the total system: Connections definitely are a challenge. Its not that the percentage of our passengers who connect has changed that much. Overall, for the system as a whole, connections have been relatively constant over the past 10 years, in the 20% range. What has changed is that we have some cities like Baltimore that have a disproportionate number of connecting passengers. So connections have become more concentrated in certain cities than they used to be in our system. For example at Baltimore, I think theyre closer to 30%. Colleen Barrett, Southwests President and Chief Operating Officer, pointed out that any workable solution would have to fit Southwests particular vision: Most airlines schedules are operationally driven. Ours is marketing driven. When we develop a new flight schedule, our first priority from a marketing standpoint is, Where do we need non-stop flights? The second priority is to create the optimum number of one-stop and two-stop direct flights from a marketing standpoint. The last priority is, What can we make from connections? Connections are a significant part of our revenue, but from a marketing standpoint, based on what the customer wants, it is our last priority. Coordinating Southwests Baltimore Operations: Flight 110 Southwests airport operations were unique in the U. S. Industry. Unlike other carriers such as American Airlines, which centralized aircraft turnaround and ground operations and managed each of its daily flights from its headquarters using an integrated computer system,l O Southwest decentralized this coordination, leaving it to employees on site at its airport stations. Coordination had two aspects: the coordination of Southwest flights not and out of a given station, and the coordination of each flight turnaround. Operations coordinators and supervisors managed the former task, and operations agents the latter, as discussed below. Like American, Southwest had managers responsible system-wide traffic flow based at Dallas headquarters. Unlike American, these 9 In which ongoing passengers to a final destination would stay onboard while an aircraft took on additional passengers at an intermediate airport. 10 See Aspen Andersen and F. Warren McFarland, American Airlines: Object Oriented Flight Dispatching Systems, HOBS case No. 195-046. Southwest supervisors on duty (SOD) did not orchestrate local changes from Dallas but worked with the operations supervisors at individual airport stations to manage overall traffic flow. Consistent with its high supervisory ratios, Southwest relied on operations supervisors to look several hours ahead of the course of the daily flight schedule in order to identify potential problems before they emerged. Constant contact with Dallas SOD kept the ops supervisors informed of systemic developments likely to affect traffic in and out of their station, 1 1 and also helped assure that the solutions they reposed did not unduly burden the system beyond their station. The ops supervisors, in coordination with the SOD, would then work to design solutions to these challenges. In practice these included holding planes or resolving delays, coordinating gate usage accordingly, changing planes, and so on. In addition to monitoring the schedule, the ops supervisors also mentored ops agents and were frequently at the gate with them helping with difficult turnarounds created by overbooking, delays, or baggage issues. Southwest staffed its ops agents at much higher levels than other airlines did. Ops agents coordinated all aspects of flight turnaround, effectively span inning the boundaries of the 12 participating groups of handlers, and were empowered to organize and coordinate all aspects of the turnaround, from beginning to end, to maximize speed, productivity, and efficiency. 12 The high staffing levels allowed Southwest to assign a single flight to each ops agent (rather than the industry norm of multiple flights per agent). That agent would begin preparing for and tracking the single aircrafts turnaround an hour prior to its arrival and be totally focused on that flight up through its aperture and the transfer of paperwork and information downstream to the ops agent at the unwounded flights destination. The ops coordinator brought all the strands of activity together from the Coordinators Room, a communications nerve center at the station, managing the execution of decisions made by the supervisory team and communicating with Dallas, ops supervisors, ops agents, and pilots in flight to ensure that all concerned were informed. The ops coordinator role was filled by ops agents on a rotating basis. The following pages recount the how the Southwest team at Baltimore managed the turnaround of Flight 110 on June 7. The Operations Coordinators Alice, the on-duty ops coordinator, and Darlene, her assistant coordinator, worked from the Coordinators Room on the tarmac level to bring in arriving flights and assign them to gates. In the room with them were the ramp coordinator and the customer service coordinator. The ops supervisors worked just outside the coordinators office, and streamed in and out constantly with updates and information. During their 3:00 p. M. To 1 1 p. M. Shift, Alice and Darlene were expecting 63 flights at Southwests 16 gates, a typical evening. Their colleagues on the morning shift had brought in 64 lights to the same 1 6 gates. Alice and Darlene could view two of the gates directly through the large window facing the tarmac, and the other 14 via television screens mounted above and to their right. At a glance they could watch aircraft being marshaled into their gates, getaways being placed into position, and aircraft being serviced by the ramp crew assigned to each gate. They 1 1 Delays caused by weather, or back-ups at particular airports, etc. 12 Jody Hoofer Getting, Coordinating Services Across Functional Boundaries: The Departure Process at Southwest Airlines, in Ron Kemp and John Wood, des. Best Practices in Customer Services: Case Studies and Strategies (Amherst: HARD press, 1999). 6 were in radio contact, through a company specific frequency, with Southwest airplanes arriving or departing Baltimore. 3 Throughout the day, Southwest employees continually updated OTIS (Operations Terminal Information System)-?an internally developed system for tracking flight information. OTIS contained anticipated passenger totals (revenue passengers as well as non-revenue passengers such as Southwest employees), in addition to all the information that each station sent down-line o the ne xt station receiving a flight. OTIS included information pertinent to Southwests operations, such as the weather, system-wide, and particular flight delays. Each delay was tagged with its location and cause-?boarding passengers, late arrival, equipment, radar, and so on. Lices OTIS screen tracked all flights bound for Baltimore. The left side of the screen listed all the incoming flights with their scheduled and expected arrival times. For every incoming flight, the right hand side of the screen listed its outgoing number and the scheduled departure time. Each flight entry had multiple status indicators, and double-clicking on them provided additional information about the flight (see Exhibit 8 for a screen view of OTIS). Flights that were expected to arrive late or early required particular attention, since either event could require changes to gate assignments, with possible repercussions for all departments preparing to turn those flights around. Darlene helped Alice coordinate maintenance responses to requests called in by inbound pilots, and by discussing with the dispatch SOD at Southwests Dallas headquarters any local changes that might affect the scheduling of flights, lanes, or crews beyond Baltimore. Darlene was also responsible for updating the Flight Information Display System (FIDS) that displayed information on gate assignments and arrival and departure times throughout the airport for Southwest employees and passengers. Alice and Darlene had already noticed that Eight 1 10 from Nashville had left 40 minutes later than expected. Regularly scheduled to arrive at 8:15 p. M. , now showed up on OTIS as expected in at 8:55 p. M. Onboard were 33 passengers due to make connections in Baltimore. Six of them were connecting to Flight 232 to Buffalo, departing at 8:40 p. M.

Fahrenheit 451 Themes and Literary Devices

Fahrenheit 451 Themes and Literary Devices Ray Bradbury’s 1953 novel Fahrenheit 451 addresses complex themes of censorship, freedom, and technology. Unlike most science fiction, Fahrenheit 451 does not view technology as a universal good. Rather, the novel explores the potential for technological advancement to make humans less free. Bradbury investigates these concepts with a straightforward writing style, employing several literary devices that add layers of meaning to the story. Freedom of Thought vs. Censorship The central theme of Fahrenheit 451 is the conflict between freedom of thought and censorship. The society that Bradbury depicts has voluntarily given up books and reading, and by and large the people do not feel oppressed or censored. The character of Captain Beatty provides a concise explanation for this phenomenon: the more people learn from books, Beatty tells Montag, the more confusion, uncertainty, and distress arises. Thus, the society decided that it would be safer to destroy the books- thus restricting their access to ideas- and occupy themselves with mindless entertainment. Bradbury shows a society that is clearly in decline despite its technological advances. Montag’s wife Mildred, who serves as a stand-in for society at large, is obsessed with television, numbed by drugs, and suicidal. She is also frightened by new, unfamiliar ideas of any kind. The mindless entertainment has dulled her ability to think critically, and she lives in a state of fear and emotional distress. Clarisse McClellan, the teenager who inspires Montag to question society, stands in direct opposition to Mildred and the other members of society. Clarisse questions the status quo and pursues knowledge for its own sake, and she is exuberant and full of life. The character of Clarisse offers hope for humanity explicitly because she demonstrates that it is still possible to have freedom of thought. The Dark Side of Technology Unlike many other works of science fiction, the society in Fahrenheit 451 is made worse by technology. In fact, all the technology described in the story is ultimately harmful to the people who interact with it. Montag’s flamethrower destroys knowledge and causes him to witness terrible things. The huge televisions hypnotize their viewers, resulting in parents with no emotional connection to their children and a population that cannot think for itself. Robotics are used to chase down and murder dissenters, and nuclear power ultimately destroys civilization itself. In Fahrenheit 451, the only hope for the survival of the human race is a world without technology. The drifters that Montag meets with in the wilderness have memorized books, and they plan to use their memorized knowledge to rebuild society. Their plan involves only human brains and human bodies, which represent ideas and our physical ability to implement them, respectively. The 1950s saw the initial rise of television as a mass medium for entertainment, and Bradbury was very suspicious of it. He saw television as a passive medium that required no critical thinking the way reading did, even light reading done just for amusement. His depiction of a society that has given up reading in favor of the easier, more mindless engagement with television is nightmarish: People have lost their connection to one another, spend their time in a drugged dreamland, and actively conspire to destroy great works of literature- all because they are constantly under the influence of television, which is designed to never disturb or challenge, only to entertain. Obedience vs. Rebellion In Fahrenheit 451, the society at large represents blind obedience and conformity. In fact, the characters of the novel even assist their own oppression by voluntarily banning books. Mildred, for example, actively avoids listening to or engaging with new ideas. Captain Beatty is a former book lover, but he, too, has concluded that books are dangerous and must be burned. Faber agrees with Montags beliefs, but he is fearful of the repercussions of taking action (though he ultimately does so). Montag represents rebellion. Despite the resistance and danger he faces, Montag questions societal norms and steals books. However, its important to note that Montags rebellion is not necessarily pure of heart. Many of his actions can be read as resulting from personal dissatisfaction, such as angrily lashing out at his wife and attempting to make others see his point of view. He does not share the knowledge he gains from the books he hoards, nor does he seem to consider how he might help others. When he flees the city, he saves himself not because he foresaw the nuclear war, but because his instinctive and self-destructive actions have forced him to run. This parallels his wife’s suicide attempts, which he holds in such contempt: Montag’s actions are not thoughtful and purposeful. They are emotional and shallow, showing that Montag is a much a part of society as anyone else. The only people shown to be truly independent are the drifters led by Granger, who live outside of society. Away from the damaging influence of television and the watching eyes of their neighbors, they are able to live in true freedom- the freedom to think as they like. Literary Devices Bradbury’s writing style is florid and energetic, giving a sense of urgency and desperation with lengthy sentences containing sub-clauses that crash into each other: â€Å"Her face was slender and milk-white, and it was a kind of gentle hunger that touched over everything with a tireless curiosity. It was a look of almost pale surprise; the dark eyes were so fixed to the world that no move escaped them.† Additionally, Bradbury uses two main devices to convey an emotional urgency to the reader. Animal Imagery Bradbury uses animal imagery when describing technology and actions in order to show the perverse lack of the natural in his fictional world- this is a society dominated by, and harmed by, a total reliance on technology over the natural, a perversion of the ‛natural order.’ For example, the opening paragraph describes his flamethrower as a ‛great python’: â€Å"It was a pleasure to burn. It was a special pleasure to see things eaten, to see things blackened and changed. With the brass nozzle in his fists, with this great python spitting its venomous kerosene upon the world, the blood pounded in his head, and his hands were the hands of some amazing conductor playing all the symphonies of blazing and burning to bring down the tatters and charcoal ruins of history.† Other imagery also compares technology to animals: the stomach pump is a snake and the helicopters in the sky are insects. Additionally, the weapon of death is the eight-legged Mechanical Hound. (Notably, there are no living animals in the novel.) Repetition and Patterns Fahrenheit 451 also deals in cycles and repeated patterns. The Firemen’s symbol is the Phoenix, which Granger eventually explains in this way: â€Å"There was a silly damn bird called a Phoenix back before Christ: every few hundred years he built a pyre and burned himself up. He must have been first cousin to Man. But every time he burnt himself up he sprang out of the ashes, he got himself born all over again. And it looks like were doing the same thing, over and over, but weve got one damn thing the Phoenix never had. We know the damn silly thing we just did.† The ending of the novel makes it clear that Bradbury views this process as a cycle. Humanity progresses and advances technology, then is destroyed by it, then recovers and repeats the pattern without retaining the knowledge of the previous failure. This cyclical imagery pops up elsewhere, most notably with Mildred’s repeated suicide attempts and inability to remember them as well as Montag’s revelation that he has repeatedly stolen books without doing anything with them.

Clement Clarke Moore, Author of The Night Before Christmas

Clement Clarke Moore, Author of The Night Before Christmas Clement Clarke Moore was a scholar of ancient languages who is remembered today because of a poem he wrote to amuse his children. His memorable work, widely known as â€Å"The Night Before Christmas† appeared anonymously in newspapers beginning in the early 1820s, titled A Visit From St. Nicholas. Decades would pass before Moore claimed  he had written it. And over the past 150 years there have been hotly disputed claims that Moore did not really write the famous poem. If you accept that Moore was the author, then, along with Washington Irving, he helped to create the character of Santa Claus. In Moore’s poem some of the traits associated with Santa today, such as his use of eight reindeer to pull his sleigh, were established for the very first time. As the poem gained popularity over several decades in the mid-1800s, Moores depiction of Santa Claus became central to how others portrayed the character. The poem has been published countless times and the reciting of it remains a cherished Christmas tradition. Perhaps no one would be more surprised by its enduring popularity than its author, who was, during his lifetime, highly regarded as a very serious professor of difficult subjects. The Writing of A Visit From St. Nicholas According to an account Moore gave to the New York Historical Society when he was in his eighties and presented them with a hand-written manuscript of the poem, he had first written it simply to entertain his children (he was the father of six in 1822). The character of St. Nicholas was, Moore, said, inspired by an overweight New Yorker of Dutch descent who lived in his neighborhood. (Moores family estate became Manhattans present day Chelsea neighborhood.) Moore apparently had no intention of ever publishing the poem. It first appeared in print on December 23, 1823, in the Troy Sentinel, a newspaper in upstate New York. According to published accounts from the late 19th century, a daughter of a minister from Troy had stayed with Moores family a year earlier and heard a recitation of the poem. She was impressed, transcribed it, and passed it along to a friend who edited the newspaper in Troy. The poem began to appear in other newspapers every December, always appearing anonymously. About 20 years after its first publication, in 1844, Moore included it in a book of his own poems. And by that time some newspapers had credited Moore as the author. Moore presented several handwritten copies of the poem to friends and organizations, including the  copy given to the New York Historical Society. The Dispute About Authorship A claim that the poem had been written by Henry Livingston dates to the 1850s, when descendants of Livingston (who had died in 1828) asserted that Moore was wrongfully taking credit for what had become a very popular poem. The Livingston family had no documentary evidence, such as a manuscript or a newspaper clipping, to support the claim. They simply claimed their father had recited to the poem to them as early as 1808. The assertion that Moore hadn’t written the poem was generally not taken seriously. However, Don Foster, a scholar and professor at Vassar College who employs â€Å"linguistic forensics,† had claimed in 2000 that â€Å"A Night Before Christmas† was probably not written by Moore. His conclusion was widely publicized, yet it was also widely disputed. There may never be a definitive answer as to who wrote the poem. But the controversy has captured the public imagination to the extent that in 2013 a mock trial, dubbed The Trial Before Christmas, was held at the  Rensselaer County Courthouse in Troy, New York. Lawyers and scholars presented evidence arguing that either Livingston or Moore had written the poem. The evidence presented by both sides in the argument ranged from the unlikelihood that someone with Moores stern personality would have written the poem to specific notes on language and the meter of the poem (which only matches one other poem written by Moore). The Life and Career of Clement Clarke Moore Again, a reason for speculation about the authorship of the famous poem is simply because Moore was regarded as a very serious scholar. And a cheerful holiday poem about a â€Å"jolly old elf† is like nothing else he had ever written. Moore was born in New York City on July 15, 1779. His father was a scholar and a prominent citizen of New York who served as the rector of Trinity Church and the president of Columbia College. The elder Moore administered the last rites to Alexander Hamilton after he was wounded in his famous duel with Aaron Burr. Young Moore received a very good education as a boy, entered Columbia College at the age of 16, and received a degree in classical literature in 1801. He could speak Italian, French, Greek, Latin, and Hebrew. He was also a competent architect and a talented musician who enjoyed playing the organ and the violin. Deciding to follow an academic career, rather than becoming a clergyman like his father, Moore taught for decades at the Protestant Episcopal Seminary in New York City. He published a number of articles in various newspapers and magazines. He was known to oppose the policies of Thomas Jefferson, and occasionally published articles on political subjects. Moore would also publish poetry on occasion, though none of his published work was anything like â€Å"A Visit From St. Nicholas.† Scholars could argue that the difference in the writing style could mean he didn’t write the poem. Yet it’s also likely that something written simply for the enjoyment of his children would be quite different than a poem published for a general audience. Moore died in Newport, Rhode Island, on July 10, 1863. The New York Times briefly mentioned his death on July 14, 1863 without referring to the famous poem. In the following decades, however, the poem kept being reprinted, and it by the late 19th century newspapers regularly ran stories about him and the poem. According to an article, published in the Washington Evening Star on December 18, 1897, an 1859 edition of the poem published as a small book with drawings by a prominent illustrator, Felix O.C. Darley had made A Visit From St. Nicholas extremely popular just before the Civil War. Of course, since them the poem has been reprinted countless times, and recitations of it are a standard component of Christmas pageants and family gatherings.

Marketing Assignment Example | Topics and Well Written Essays - 1500 words - 2

Marketing - Assignment Example they provide extensive as well as exclusive club experiences and allow the member customers to track their flight information, reservation status etc. Sometimes the company even inclines towards providing discounted reservation for the selected exclusive club members (Bowman & Gatignon, 2010). British Airways is one of the busiest airlines over the world. It serves variety of people; mainly corporate tourists who make frequent travels and are loyal to the airways along with the business travellers the company even provides services to other travellers as well. All the applications are easy to use as well as allow users to access any essential information as per their needs. Other processes like, booking facilities, service processes are keenly extensive and exclusive for all the passengers. For providing a detailed understanding towards the marketing mix the targeted consumers are segmented within two groups to which British Airways provides B2C services. These segments are group of families who are having young children (aged between 18 and 30) and other group is over 60+ (single or married). British Airways provides variety of services for different segment of customers. It provides flights across different countries and in the different regions located around the globe, with the best quality flights services. British Airways known for its valued services preferred by executive class, business class, speed, security, service facilities, along with years of experiences in providing quality services to all the customers over years. Families prefer these services as they are usually travelling with children and 60+ aged people also prefer travelling in comfort. Additionally, British Airways serves the fundamental products along with other choices of product ranges in or der to satisfy all age customer needs. It has attained its standard and always tries to enhance and modify the service ranges and other facilities to make it suitable for general passengers of all

Politics of the knowledge Essay Example | Topics and Well Written Essays - 250 words - 2

Politics of the knowledge - Essay Example Moreover, it crates diverse outlining mechanism of the societal, communicative coupled with chronological references. Constructivist makes this story to be radical, inventive and popular thus conforming to the modern approach of the societal science. Majority of the populace prefer truth-possessing evidence coupled with diverse comprehension. Traditions are methodological that share healthy skepticism of inductivism of knowledge and truth. Inductivism emphasizes on the significance of precise experimental element of the underlying story. Moreover, there is no substitute for an analyst’s knowledge with a data in historical learning of practical influence (Carr, 1987). Above argument is evident in the elaboration of the theory of the epistemic justification and understanding of The Immortal Life of Henrietta Lacks by Rebecca. All aspects of the chapter aid in understanding despite the existence of competing ideas. Constructivism aids in inserting studies into a bigger social scientific projects. Chapter 8 gives distinct description of the diverse methods , which readers can comprehend the patterns of the

Corporate Governance Coursework Example | Topics and Well Written Essays - 1500 words - 1

Corporate Governance - Coursework Example While these people are usually elected by the Board of Directors or hired based upon their past record, professional skills and business acumen- it is sad when they indulge in scandalous behavior that can lead a company to bankruptcy and closure. In recent years we have had corporate scandals involving such well known names as Enron and Worldcom in the USA and Parmalat in Italy. These widely recognized household names had a national or regional presence at least, with some even having business interests in various countries across the globe. This is what makes their demise all the more shocking. What is Corporate Governance? Broadly speaking, Corporate Governance may be defined as a set of laws, rules and principles by which a business is operated and controlled. Some of these rules are set down by law and common business practices and the culture of the land, while others are defined by the owners and those in the higher echelons of management of the enterprise. The rules of corpora te governance are based on morality and integrity and fair play. ... It provides the structure through which the objectives of the company are set, the means of attaining these and monitoring performance are determined’ (OECD, 1999, 1). This definition captures the entities of all who are involved as well as the working relationships among them with respect to the functions and responsibilities of corporate governance. The Need and Importance of Corporate Governance Quite simply, the stakeholders of a corporation-whether they be debtors, creditors, suppliers or distributors- as well as the general public would love to do business with a corporate entity or buy its products and services if they know that the management and the employees are a well reputed group and they can rely on the quality of the merchandise or service that is being provided to them. In other words the public perceives the corporate entity and its management and workers to be good and honest hardworking citizens, working hard to contribute to the good of the economy and soci ety at large. Of course they price their goods to include profit as well as to cover the costs and expenses of running a business. But the exposure of bad and fraudulent business practices as well as dubious business activities will certainly make people think twice about the company and its bonafides- which have now fallen into disrepute It can be an audit team or the actions of a concerned whistleblower that exposes these activities2 (Wearing, 2005, 27). Once the beans have been spilled, the company usually comes under the investigation of the Securities and Exchange Commission and other Federal agencies such as FBI and law enforcement can also get involved. In the UK this would involve actions and investigations by the Home Department and the Metropolitan Police. Once the

Critical Legal Thinking Case Article Example | Topics and Well Written Essays - 500 words

Critical Legal Thinking Case - Article Example This means that a corporation cannot be criminally liable for acts committed by a representative outside the scope of his employment. In law, the representative would be said to have on a frolic of their own. b) When the crime committed is crime that cannot be punished through fines. This is due to the principle that a company cannot be jailed or even punished by corporal punishment. The only punishment available will be a fine. The most common criminal penalty imposed against the corporation is a fine. For this purpose a corporation would be fined a certain amount of money depending on the capital nature of the crime so committed. A corporation would be fined if it commits certain acts which are punishable by fine or if the corporation tolerates the actions of its representatives. Consequently, punishment can be imposed to the perpetrator of the crime but shared amongst other innocent parties. This will be in form of a reduction of wages/salary available to all employees. It also results in reduction of profits hence dividends payable to the shareholders. The corporation can also be punished by way of a forced winding up.

The Relationship Between Political Stability and Economic Growth Essay

The Relationship Between Political Stability and Economic Growth - Essay Example This paper questions the widely accepted role of political stability in promoting the growth of the economy. Political stability in any country may offer a peaceful environment for investment to take place. In addition to this, the stability may also provide a good ground where impunity is tolerated. Stable governance and politics are by no doubt a means through which economic growth takes place. With a peaceful political environment, the government can formulate its agendas. Good investing policies attract investors in the country and makes citizens willing to work hard and improve the country’s economic growth. It is seen that democracy in developed and developing countries foster the growth in the economy compared to the countries that are non-democratic. It can be argued that stability in politics of any nation can affect the rate at which the country’s economic growth takes place. In addition to this, the level of investment can be altered through increasing the confidence level of investors in that country. The democratic effect on investment is only tentative. In countries where political stability is practiced, a direct economic growth is realized through positive effect on the rates of investments. Investors will only invest their resources in a country where peace exists, and they are assured of their properties. In contrast to this, economists and investors refer to political instability as a malaise that has a serious harm to the economic growth of the nation. Irrespective of the political regimes, if a country is stable and does not worry about the radical changes of regimes and conflicts, the citizens do concentrate on working hard in running their businesses, saving and investing in other economic activities.

Critical Legal Thinking Case Article Example | Topics and Well Written Essays - 500 words

Critical Legal Thinking Case - Article Example This means that a corporation cannot be criminally liable for acts committed by a representative outside the scope of his employment. In law, the representative would be said to have on a frolic of their own. b) When the crime committed is crime that cannot be punished through fines. This is due to the principle that a company cannot be jailed or even punished by corporal punishment. The only punishment available will be a fine. The most common criminal penalty imposed against the corporation is a fine. For this purpose a corporation would be fined a certain amount of money depending on the capital nature of the crime so committed. A corporation would be fined if it commits certain acts which are punishable by fine or if the corporation tolerates the actions of its representatives. Consequently, punishment can be imposed to the perpetrator of the crime but shared amongst other innocent parties. This will be in form of a reduction of wages/salary available to all employees. It also results in reduction of profits hence dividends payable to the shareholders. The corporation can also be punished by way of a forced winding up.

Research Methods unit 7 Essay Example | Topics and Well Written Essays - 500 words

Research Methods unit 7 - Essay Example The Mason case study is better known as Sybil based on the novel written based on it. Because of this study, psychologists became aware of MPD; before the book’s publication in 1973, there were only 75 reported cases with MPD symptoms, but thereafter there have been 40,000 diagnoses of MPD mostly in North America (Carroll, 2009). Case studies such as these are usually received with much controversy and scepticism by the scientific community. In the case of Mason’s MPD, psychologists were polarized on the issue of its validity, as many advocating the effectiveness of Wilbur’s methods as those who criticize it for being subjective and partial, creating rather than merely observing or treating the alleged disorder. Detractors believe that signs of MPD only appear after therapy has begun. The advantages of the case study method include the rich source of information provided by this method. Insights are provided by close observation of the subjects’ behaviour, which could provide leads for later controlled, experimental research. Case studies also provide opportunities to try out new therapeutic techniques, or innovative applications of techniques already in practice. Another advantage is that the case study is the best technique to study rare events, and to provide evidence to either challenge or support psychological theories (Zechmeister, Zechmeister & Shaughnessy, 2001:216). Disadvantages of case studies are that they are ambiguous and tentative, and are not capable of providing conclusive cause-and-effect findings. Case studies are prone to possible bias in interpreting results, because of observers’ predisposal to certain ideas, and biases introduced in the collection of data. Finally, there is limited external validity for case studies, as there are problems in arriving at generalizations from the data obtained from a single case (Zechmeister, Zechmeister &

Ems Recommendations Essay Example for Free

Ems Recommendations Essay Riordan Manufacturing wants to improve its sustainability practices. In this paper Learning Team C summarizes the business audit assessments on Table one that contains important objectives, targets, and programs involving sustainability. The next section identifies and summarizes the relevant technologies, strategies, products, and practices that increase sustainability. Learning Team C also identifies three best practices that Riordan Manufacturing should consider implementing by describing new items or practices to implement, a summary of cost-benefits, justify why benefits outweigh the costs, and implementation steps for the new items. The last section is a discussion about if the EMS recommendations eliminate the need to comply with state or federal regulations. Assessments Summary Environmental policy will require objectives that focus environmental actions to achieve targets that use quantifiable measures with specific endpoints that relate to the objectives and develop progressive goals that responsible parties’ actions must achieve. In the appendix Table one the Development of Environmental Policy Commitment is an assessment summary nonsustainable process, objectives, target, programs, and responsible party at Riordan Manufacturing four locations Michigan, California, Georgia, and China. Beginning with policy commitment, the rows develop nonsustainable initiatives that Riordan should commit to resolve at each facility. The next column objectives provide the specificity of nonsustainable operational areas that align to specific task for focusing resources and efforts. Targets are quantifiable goals in percentages and have a definite ending point for concluding actions reflect periods of a year or months. The environmental program found on table one are a result from planning activities by the responsible party who is accountable for the activities of the implementation team. The responsible party will represent each environmental policy and the selection of each employee was on interest basis to establish an environmental management system at Riordan. This list of individuals is not exhaustive and additional employees with skills and interest may join to assist responsible parties achieve policy objectives. According to Wilson and Sasseville (1999) it is important to remember when developing a new environmental management system takes no single approach for assigning responsibilities and in small companies an individual may have to handle several functions. Technology, Strategies, Products or Practices The Environmental Protection Agency (2002) describes the permanent total enclosure (PTE) as a capture device that collects and vents organic hazardous air pollutants (HAP) and volatile organic compounds (VOC) to an abatement device. The PTE can be permanent or temporary enclosures that must pass a five point Environmental Protection Agency Method 204 the Criteria and Verification of a Permanent or Temporary Total Enclosure to qualify as an PTE. Once the criteria are met the PTE is assumed to have 100% capture efficiency. If Riordan chooses an PTE the organization can avoid the need for frequent capture efficiency test. The PTE meets or exceeds requirement by the National Emissions Standards for Hazardous Air Pollutants (NESHAPs). This technology can align to Triple Bottom Line minimization strategy by reducing hazardous air pollutants in addition to improving worker health and safety throughout the receiving and molding operations at Rior dan facilities. The energy performance indicators (EPI) are technology that the Environmental Protection Agency supports to manage how manufacturing plants use energy and compares to the industry standard. Riordan Manufacturing may obtain an Environmental Protection Agency energy performance indicator through Energy Star. Operational energy use data enter the device and an energy efficiency test follows the Environmental Protection Agency scoring guidelines on a scale of one to 100 that compares results against nonpublic Census Bureau data. An accurate measurement of energy using EPI technology as a tool produces benefits that reduce energy waste and can align with a minimization sustainability strategy that decreases fossil fuel use. Riordan can address their need to find a sustainable method of treating waste water produced during the molding and mixing processes by partnering with a company already utilizing Ultrafiltration systems to eliminate ground contamination. Ultra filtration (UF) is a pressure-driven process that removes emulsified oils, metal hydroxides, colloids, emulsions, dispersed material, suspended solids, and other large molecular weight materials from water and other solutions. (About Ultrafiltration, 2012). Ultra filtration also offers the additional advantage in that no chemical are used in the filtration process. Three Best Practices Riordan Manufacturing has three best practices this organization may choose to implement at the four manufacturing facilities that reduce three nonsustainable practices in the receiving and molding operations with byproducts of air pollution, water contamination, and energy waste. First, Riordan Manufacturing plants emit a volatile organic compound (VOCs) during plastic-injection creating a hazardous air byproduct that contributes climate change. Riordan Manufacturing may combat VOC air emissions at the four facility locations by implementing a permanent total enclosure (PTE) or 100% capture room that contains harmful air pollutants effects from over spraying fugitive pollutants into the atmosphere. The second practice will combat ground and water contamination that streams from continual material spills in the receiving, and molding areas. A best practice to follow is requiring departments to reuse water throughout the manufacturing process and separate chemicals with a Ultrafiltration system. Small Business Division (2004) writes a Ultrafiltration system treat wastewaters by separating the fluids before it discharges remains into the sewer system. The third practice for Riordan Manufacturing to combat is energy waste and should implement Energy Performance Indicators (EPIs) to benchmark energy consumption the four its manufacturing plants. Most energy  waste comes from equipment settings, machinery left on during nonoperational hours, lighting, heating, and cooling at the four facilities. Machinery will perform better and reduce its energy consumption by cleaning and maintaining it properly, in addition to performing energy saving shutdowns. The second best practice to consider is implementing energy reduction of facility lighting systems. According to Energy Star (n.d.) â€Å"Replace old fluorescent and incandescent lighting with T-8s, ENERGY STAR qualified compact fluorescent light bulbs (CFLs) and other energy-efficient lighting systems, and implement a regular lighting maintenance program† (p. 1). New Business Practices Implementation Cost Riordan should review the cost of pursuing air emission reduction; minimizing ground and water contamination, and energy conservation procedures before implementing the above-mentioned EMS recommendations. The initial cost includes time to evaluate and educate leaders, management, and employees on new practices and procedures. Riordan will need to review the environmental cost of pursuing PTE at the China facility to determine what government regulation are obstacles and effect implementation of an EMS for air pollution. Potential financial costs include equipment maintenance for the PTE, especially the control device that must perform at an optimum energy savings capacity. Another environmental cost is for new energy efficient equipment to replace older inefficient machinery and the cost of adapting facilities to include a Ultrafiltration system. The implementation of an energy maintenance system that measure energy use is another financial cost in association with thec entire EMS recommendations. New Business Practices Benefits Facts prove the initial investment that transition a business practice to pro-environment policies is enabling many businesses to expand operations to enhance long-term endurance and profits. A short-Term advantage to an eco-friendly shift is the satisfaction that company actions  are sustainable and may permit operations to earn more profits, boost a healthier environment, gain cost reductions, expand into new markets, and develop employee motivation and health. Long-term gain can include a substantial economic performance by attracting socail responsible investors who prefer the practices of a sustainable company. This can put a business on track for listings on the Dow Jones Sustainability Index (DJSI), the DJSI North America, or the DJSI United States. â€Å"Companies listed on the DJSI World Index enjoy benefits including improved access to investment capital (because shares of DJSI members are recommended for sustainability investing), prestige, and brand enhancement (because recognition as a global sustainability leader can enhance a company’s reputation in the eyes of stakeholders, financial analysts, and the public at large) â€Å"(Savits Weber, 2006, p. 75). New Practices Implementation Steps To implement Riordan Manufacturing new sustainable policies and targets, responsible parties should take steps to implement the new environmental policies items. According to Wilson (1999) â€Å"The most important steps is to begin to focus your people and available resources toward the strategy and structure of your EMS† (p. 109). To implement an EMS, Riordan should follow six steps 1. Assessment and Evaluation of current policies and proposed policies. 2. Planning and Organizing 3. Developing and establishing communication with internal departments and external groups 4. Training in new procedures and policies 5. Ensuring Operational Control 6. Implement EMS Plans Regulations Compliance Riordan Manufacturing deals in the development of plastic molding injection products that affect the environment. Compliance with Environmental Protection Agency guidelines are requirements despite any  voluntary sustainable business plan Riordan decides to take. However, these recommendations permit the company to improve environmental standard without falling further out of compliance. Under Title VI of the Clean Air Act, the Environmental Protection Agency (EPA) is responsible for enforcing regulations to protect the public from the airborne contaminants. The Environmental Protection Agency looks to protect the ozone layer and to provide for a smooth transition away from ozone-depletion substances (US Environmental Protection Agency, 2011). This recommendation for reducing air pollution increases the efforts to maintain a safe breathable environment. By implementing a Ultrafiltration system and using water-based lubricants Riordan can comply with regulations to minimize hazardous waste streaming into the drainage systems. The EPA expectation for leak and repair within a facility is also a requirement Riordan should focus on. The new regulatory standards improve the identification of air quality issues and take appropriate measures to resolve quickly compliance issues when situations arise, for example long-term worker health problems from exposure to high levels of Volatile Organic Compounds (VOC) emissions. Manufacturing organizations are under scrutiny to provide a safe environment. The EPA uses stringent guidelines that businesses must follow if businesses want to alleviate financial burdens from fines and legal actions. Riordan Manufacturing EMS recommendations support environmental policies by using sustainability practice and reduce potential risk of violating regulations that the EPA enforces. The actions for establishing the EMS recommendation do not eliminate the need to comply with the state and federal regulations and permits Riordan to use sustainable practices to improve operations. Conclusion Learning Team C in this paper uses recommendations to explain the necessary consideration that Riordan Manufacturing should factor when developing and implementing sustainability practices at the four plant  locations. This information should provide a good foundation for weighing the cost and benefits of increasing sustainability using strategies that incorporates technology, products, and practices that change how a traditional manufacturer operates. Reference Energy Star. (n.d.). Retrieved from http://www.virginiaenergysense.org/cue/pdfs/14_manufacturer.pdf . Manufacturing Plants: An Overview of Energy EPA, 2002. U.S. EPA, Office of Air Quality Planning and Standards, OAQPS EPA Air Pollution Control Cost Manual, Section 2 Chapter 3, EPA 452/B-02-001. Research Triangle Park, NC. http://www.epa.gov/ttn/catc/dir1/cs2ch3.pdf Savitz, A. W., Weber, K. (2006). The triple bottom line; How todays best-run companies are achieving economic, social and environmental success and how you can too.. Retrieved from https://ecampus.phoenix.edu/content/eBookLibrary2/content/TOC.aspx?assetdataid=68ea 0c22-4a52-a8a2-6d888e1970b6assetmetaid=110c35c0-5d52-4a67-b40 c0975f06a570 Wilson, G. W. (1999). Sustaining Environmental Management Success: Best Business Practice from Industry Leaders. Retrieved from https://ecampus.phoenix.edu/content/eBookLibrary2/content/TOC.aspx?assetdataid=de10aede-2fb0-499c-8b65-d33031647201assetmetaid=2a0eb9a1-2925-4fc6-8601-337d041e4 274. US Environmental Protection Agency. (2011, October 26). Enforcement Actions under Title VI of the Clean Air Act. Retrieved from http://www.epa.gov/ozone/enforce/index.html