...Analysis of the City of Columbus’ Waste Water Treatment Facility Budget process in the face of potential budget cuts and management promotion potential tied to budget performance Ann Paxton, the manager of The City of Columbus’ Waste Water Treatment Plant, is in the process of preparing her budget for the upcoming year. In reviewing the prior year’s numbers she has determined that her budget should be approximately $4,200,000 but due to budget cuts she is anticipating a 10% budget cut by the controller due to reduced tax revenues. Since promotions are tied to budget performance, she feels that submitting a budget of $4,900,000 would cover the shortfall and keep her under budget. Ann’s proposed Budget is $700,000 more than her anticipated expenses. By inflating her budget amount, Ann is padding her budget and setting herself up for the potential of being found out and receiving disciplinary action. By tying Ann’s promotion potential to budget performance, when they are cutting the budget and the amount of waste processed are out of her control, the City is creating an incentive for her to attempt to pad her budget. It is Ann’s ethical duty to produce and present a budget that is true to cost and in the best interest of the City, not self-serving. When she inflates her budget in order to ensure that all her cost are covered, she is defeating the intent of the City to cut cost and work leaner at a time when revenues are being reduced. It could also cause potential issues...
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...Christopher Columbus: The Original American Hero? Was Columbus a hero or a villain? Maybe it’s neither. Columbus was brave and daring, and did things that were important to world history. But he wasn’t heroic in the sense of displaying great moral qualities. Courage, while generally a good character trait, isn’t necessarily heroic or even highly honorable and praiseworthy unless it’s deployed in certain kinds of actions or causes. But he also wasn’t especially villainous in the sense of displaying particular evil qualities. His arrival in the Americas caused a great deal of death to American Indians, chiefly from disease. And it caused the subjugation and literal or virtual enslavement of the Indians. But this didn’t stem from Columbus’s being an unusually evil person. It stemmed from the brutality of the time, coupled with the contact between one culture that was much more powerful than another (and that carried many communicable diseases to which members of the other culture lacked resistance). I’m inclined to say that we shouldn’t celebrate Columbus Day, precisely because such national celebrations should be focused on honoring people who did things that were both especially important and especially honorable (such as veterans, President Washington, or Martin Luther King, Jr.) and not just on people who did things that were especially important. This might conceivably include not-necessarily-good people who did things that were unambiguously good. But European expansion...
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...The 1963 historic March on Washington and the subsequent passing of some sweeping civil rights laws spurred African-Americans who had grown angry and frustrated over the slow rate of their social and economic progress. They were now finally prepared to realize their potential force in order to exercise a decisive measure of political control over their own lives. Consequently, several African-American mayors of major cities, especially in the industrial North, were elected opening the floodgates of other African-American elected officials throughout the nation, including city council-members, aldermen, school board members, governors and presidents. After winning the primary and the general election with 95 percent of the African-American vote (At the same time, Carl Stokes was elected mayor of Cleveland, Ohio), Richard G. Hatcher became the first African-American mayor of Gary, Indiana, and the first in the state of Indiana. He was elected in November 1967 and inaugurated in January 1968. Hatcher served an unprecedented five terms and as one of the beneficiaries of the Civil Rights Movement, he set the tone and was used as the standard by which many African-American mayors, that came after him, throughout the nation, were evaluated or criticized. Hatcher broke the racial glass ceiling for a host of African-American mayors who followed him. In the light of this watershed moment, it is the purpose of this paper to analyze how Richard Gordon Hatcher became the first African-American...
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...Product Management Code “Krispy Natural will provide Pemberton with its next generation blockbuster product and provide the foothold we need to dominate the salty snack market. I am counting on you to make sure our roll-out is a success.” The words of Ashley Marne, executive vice president of sales and marketing at Pemberton Products, echoed in Brandon Fredrick’s mind. It was January of 2012 and Fredrick, a marketing director for Pemberton, was reviewing test market results for a new cracker product, Krispy Natural. Pemberton had just concluded market tests in Columbus, Ohio as well as three cities in the Southeast. Fredrick was delighted that the Columbus market share results were double what the company had projected. However, the Southeast results fell well below management’s expectations. It was a late Monday night and Fredrick sat in his office preparing for a meeting with Marne, his boss. She had asked for summary analysis of the test market results and a recommendation for taking Krispy Natural to market. As Fredrick sketched out his proposal, he worried how he would draw conclusions from test market data that was so disparate. Equally as troublesome was the fact that he questioned if Marne’s high expectations were realistic. Pemberton Products Pemberton was the snack food division of Candler Enterprises, a multinational beverage and snack goods manufacturer. The majority of Pemberton’s sales were from packaged food bars, cookies, and other sweet baked goods; their market-leading...
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...color, the color of the eyes and even blood type, often determined by genetics. For example, Africans, Americans and Asians are classified as different races based on their skin color which is black, white and red, respectively. The concept of racism is born from the interaction of the different races. More often than not, racism presents a conflict due to stereotyping and discrimination of members of one race against the other. This paper will discuss the idea of race and how racism has changed over time, as well as the historical challenges that people have presented to racism. Race-based conflicts have subsided in the 21st century as compared to the earlier centuries across the world. A clear chronological organization and thorough analysis into the available historical evidence will demonstrate the...
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...Aceter as an Alternative Glue Jean Alnic P. Collamar Gladys Mae V. Gomez Keneth B. Taburnal Submitted In Partial Fulfillment of the requirements In Research II Apas National High School Apas, Cebu City August 2012 Mrs. Jannis May V. Antolijao Research Adviser Abstract A cigarette filter is used to strain the dangerous ingredients of the cigarette. Most Filipinos are smokers or cigarette users which is part of their fashion, but sad to say that they just throw their waste anywhere and because of this habit we are challenged to help our beloved country on its campaign against improper disposal of garbage. ...
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...Truth About April Fool's Day And Muslim Representative Method of Scientific Inquiry By Muhammad Tariq Ghazi MMG (Muslim Media Group) http://www.indianmuslims.org/jsp/articles/articles.jsp An email often goes around that warn Muslims again April Fool observation by claiming that this tradition originates from the event of Christians victory over Muslims in Andalusian Spain. It proposes that Europeans made fool of Muslims by introducing Liquor and Tobacco to them and thus gradually weaken them through its indulgence. The author busts the myth with correct version of history and common sense and explain the origin of April Fool's Day. I never knew that 1 April 2007 would be a day of reckoning, in a dubious style though. As a child I might have played the fool on the fool's day by saying what I would believe was funny to someone I loved - like my brothers and sister. Nobody stopped me from those innocent escapades, for they were perhaps as innocuous, or as harmful, as watching an occasional movie - ordinarily at an interval of six-seven months - like Sohrab Modi's "Pukar", or Mehboob Khan's "Humayun", or Nanubhai Vakil's "Hatim Tai". But in later years the April fun did not amuse us older children any longer as we found the annual practice very boring. Gradually I realized that not many people around me were taking April Fool's Day seriously: rarely anyone would try to make fun of gullible peers. This year, however, the day of fools dawned out of blue. I was astonished to know...
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... | Modal, possibility | Could see | | The portion of text I chose for this assignment is from Magadalena Looking by Susan Vreeland. This story is part of the tenth grade Literature book used by Columbus City Schoools from the Prentice Hall series. This book is a supplemental text given to teachers to encourage differentiated instruction. It is described as a “Reader’s Notebook” and is designed to be used in a grade ten classroom. Part ll: Vocabulary The text contains vocabulary exercises with highlighted vocabulary words. I found the definitions to be rather lengthy and I have shortened them to make them more appropriate for tenth grade ELL students. * Auction-sold in public for the highest price * Chronology-in order of time * Defiance-against authority or what you are told * Entailed-involved or required * Erode- to wear away, to decrease * Locales-location * Whim-sudden impulse, without much thought * Yield- to produce * Persistent- won’t give up * Keen- fine * Thrust- push * Mend(ing)- fixing clothing * Snap(ped)- finally broke, lost her temper * Frown- opposite of smile * Momentous- very special * Dislodge- take away or loosen Part lll According to my analysis of the text, the story Magdalena Looking is very comprehensible...
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...The Midwest Energy Research Center FINAL REPORT BUSINESS PLAN FOR SOAR ENERGY COOPERATIVE Prepared by Management Consulting Services, Inc. Washington, DC On behalf of The Midwest Energy Research Center Findlay, OH December 2001 Management Consulting Services, Inc. Washington, DC T ABLE OF CONTENTS Abstract ....................................................................................................................................... vi Study Objectives ...................................................................................................................... vii 1. 1.1 1.2 1.3 1.4 2. 2.1 2.2 2.3 2.4 2.5 2.6 3. 3.1 3.4 3.2 3.3 4. 4.1 4.2 4.3 4.4 4.5 5. Introduction...........................................................................................................................1 Restructuring Legislation ....................................................................................................... 1 Renewable Generation in Ohio............................................................................................... 2 SOAR Energy Concept......................................................................................................... 3 Feasibility of SOAR Energy................................................................................................... 5 Market Assessment and Marketing Strategy....................................................................6 Market Size ..............................
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...(27 Units) Batangas State University 2005 - 2006 Tertiary Course B. S. Computer Science Laguna College of Business and Arts (Laguna) 1991 - 1995 Bachelor on Secondary Education Tanauan Institute (12 units) 1998 - 1999 High School Rizal Standard Academy (Laguna) 1983 - 1987 Elementary Crisanto Guysayco Memorial 1977 - 1983 Elementary School (Laguna) PROFESSIONAL EXPERIENCE: |Dean of Computer Studies |The general functions and/or responsibilities of the Chairman/ Dean of Computer Studies are as | |Christian College of Tanauan |follows: | |Tanauan City, Batangas |Assists in the formulation of institutional policies, curriculum development and offerings; | |May 2003 to Present |Exercise educational leadership among the concerned faculty members by: |...
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...PThe Midwest Energy Research Center FINAL REPORT BUSINESS PLAN FOR SOAR ENERGY COOPERATIVE Prepared by Management Consulting Services, Inc. Washington, DC On behalf of The Midwest Energy Research Center Findlay, OH December 2001 Management Consulting Services, Inc. Washington, DC T ABLE OF CONTENTS Abstract ....................................................................................................................................... vi Study Objectives ...................................................................................................................... vii 1. 1.1 1.2 1.3 1.4 2. 2.1 2.2 2.3 2.4 2.5 2.6 3. 3.1 3.4 3.2 3.3 4. 4.1 4.2 4.3 4.4 4.5 5. Introduction...........................................................................................................................1 Restructuring Legislation ....................................................................................................... 1 Renewable Generation in Ohio............................................................................................... 2 SOAR Energy Concept......................................................................................................... 3 Feasibility of SOAR Energy................................................................................................... 5 Market Assessment and Marketing Strategy....................................................................6 Market Size .............................
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...Business Analysis and research March 30, 2014 Scenario Nashville, Tennessee—McDonald’s Corp. is trying to hook customers in southern test markets, including one in Kentucky, on a new catfish sandwich. The chain is serving its newest sandwich in Bowling Green, Kentucky; Memphis, Chattanooga, and Jackson, Tennessee; Huntsville, Alabama; Jonesboro, Arkansas; and Columbus, Tupelo, Greenville, and Greenwood, Mississippi, said Jane Basten, a marketing specialist for McDonald’s in Nashville. The sandwich consists of a 2.3-ounce catfish patty, lettuce, and tangy sauce served on a homestyle bun. The company will evaluate the sandwich based on sales and supply availability after a six-week ad campaign ends in mid-April. “The advertising will be similar to what we’re doing right now with the grilled steak sandwich,” Basten said. “We will promote it to the fullest and see what happens.” The Catfish Institute, an industry promotion association based in Belzoni, Mississippi, is supplying the catfish. Catfish Institute director Bill Allen said catfish farmers, processors, and marketers are “very excited about this prospect for our industry. This is super good news. “But we don’t want to get our hopes up too much and start thinking this is going to be our salvation, because we already have a viable industry.” Allen said that catfish firms that remember earlier tie-ups with major restaurant chains such as Church’s Fried Chicken are cautiously optimistic about the McDonald’s deal. Discussion ...
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...Company Analysis Founded in 1963 by Leslie H. Wexner in Columbus, Ohio, L Brands (NYSE: LB) has evolved from an apparel-based specialty retailer to a segment leader focused on women's intimate and other apparel, personal care and beauty categories that make customers feel sexy, sophisticated and forever young. L Brands sells its merchandise through specialty retail stores in the United States and Canada, which are primarily mall-based, and through websites, catalogue and international franchise, license and wholesale partners. L Brands is committed to building a family of the world's best fashion retail brands, offering captivating customer experiences that drive long-term loyalty. Under the continued leadership of founder Mr. Wexner, chairman and chief executive officer, L Brands employs nearly 100,000 associates. Pricing Strategy Victoria’s Secret implements a high-low or promotional pricing strategy. The brand sets a first price that is not outrageously high; however, it allows for plenty of room to allow for markdowns. Permanent markdowns are rare as there is generally only a small clearance area in each store. Instead, Victoria’s Secret utilizes many temporary markdowns through promotions like 5 for $25 panties and holiday sales. Customer Analysis Victoria’s Secret target customers are women between the ages of 18 and 49 who want to own fashionable undergarments and lingerie. 44 percent of Victoria’s Secret customers are between the ages of 18 and 34. The majority...
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...Schematic Diagram Statement of the Problem Hypotheses Significance of the Study Scope and Delimitation of the Study Definition of Terms 2 REVIEW OF RELATED LITERATURE AND STUDIES 3 RESEARCH METHODOLOGY Research Design Research Setting Respondents and Sampling Procedure Data Gathering Instruments and Procedure Scoring Guidelines Statistical Instruments/Procedure BIBLIOGRAPHY APPENDICES A Letter of Approval B Informed Consent C The Questionnaire D Curriculum Vitae TITLE PAGE (RESEARCH TITLE written in inverted pyramid form) A Thesis Presented to the Faculty of the School of Education of Xavier University (Ateneo de Cagayan) Cagayan de Oro City In Partial Fulfillment of the Requirements for the Subject Educ 50.1: Educational Research 1 by Name of Researchers in Alphabetical Order Date of Submission APPROVAL SHEET This thesis entitled: “___________________________________________ prepared and submitted by ________________________________________ in partial fulfillment of the requirements for the subject Educ 50.1: Educational Research, has been examined and is recommended for Oral Examination. -------------------------------------------- Adviser --------------------------------------------------------------------------------------------------------------------------------------- ...
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...Introduction The locksmith industry is comprised of selling mechanical or electronic locking devices, safes, and security vaults or installing, repairing, rebuilding, and adjusting mechanical or electronic locking devices, safes, and security vaults. Analysis The locksmith industry has relatively low barriers for entry. The startup costs are low with the courses to become a locksmith being cheap and many are available on line or at local trade schools. There have been many developments in the industry such as fingerprint identification, biometric design, and iris and facial recognition. The industry has done very well in keeping up with advances in technology. The amount of competition is relative to the area of location. Many locksmiths get most of their business from people walking in off the street. A key competitor in this industry is Tyco International Ltd. As of 2002, there were 3,801 establishments in the U.S. locksmith industry. Sales were approximately $1,315,042. Since 1997, the industry has had approximately the same amount of establishments with an increase in sales totaling approximately $233,725. Locksmith services total approximately 79% of industry sales compared to merchandise, key replication, and security systems. Locksmith services had the highest revenues in the industry with total sales of $1,315,042. The second most profitable product line was key duplicating services with total sales of $771,440. There was an increase in the number...
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