Performance Management Essay

Overview Welcome to Module 1. If you have not already done so, read the Program Manual located in the Reference Material section of the CMA Canada Professional Programs website. It provides you with important introductory information about the program. In Module 1 of the program, candidates are exposed to many functional competencies from the CMA Competency Map that involve decision making regarding performance management, performance measurement, risk management and governance, and financial reporting. For assistance when doing their assignments in these areas, candidates are expected to draw on many of their intermediate and advanced management and financial accounting concepts they learned in their university courses and/or in the Accelerated Program. For instance, in this assignment, one of the concepts involves Cost-Volume-Profit (CVP) analysis. In these types of analysis, candidates may be asked to look at how profits and costs change with a change in volume, or a change in such factors as variable costs, fixed costs, selling prices, and mix of products sold. By studying the relationships of costs, sales and net income, management is better able to cope with many planning decisions. Candidates who have difficulty doing this assignment or future assignments regarding CVP are encouraged to review Chapters 11 and 12 from the Horngren et al. required reading mentioned below. As candidates gain more work experience, they will be exposed to a number of organizational concerns in the topic areas outlined above. For instance, candidates may be asked to provide analysis on such items as: 1. Preparing reports on a product or geographic segment to determine where the organization generates cash and profits; 2. Evaluating strategic alternatives in one’s organization using cost-benefit and scenario/sensitivity analysis; 3. Determining the effectiveness of costing systems for their appropriateness for an organization; Â © 2012 The Society of Management Accountants of Canada. All rights reserved. Â ®/â„ ¢ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced in any form without the permission of the copyright holder. 4. Introducing the main concepts of strategy to facilitate an understanding of the big picture; 5. Constructing and analyzing a cash flow statement to determine cash needs; 6. Looking at different short-term investment strategies as a means to effectively utilize excess cash; 7. Examining the effectiveness of internal control systems within an organization; 8. Reporting results using GAAP or a disclosed basis of accounting; and 9. Analyzing a company’s various product lines. Management accountants are often called upon to provide the analysis required for pricing decisions, such as cost-volume-profit, product costing, expected value, break even, contribution margin, and sensitivity analyses. Proper and accurate analysis is critical if management is to make well-informed decisions. Using the Right Financial Analysis Tool Candidates will oftentimes find themselves constrained by space (word/page limits) and/or time when doing their assignments. A critical outcome of analyzing cases is learning to use financial analysis tools under the appropriate circumstances. Selecting the right tool has the effect of demonstrating both good judgement (in terms of the candidate’s ability to select an appropriate tool) and conciseness (in presenting the information in a professional manner without burdening the reader with non-important information). Below are some examples that help to demonstrate how selecting the right tool for the right circumstance is critical to complete assignments in a quick and efficient manner. While the examples demonstrate the use of one tool, note that other tools may be just as effective. Given two scenarios and asked to provide an analysis between them, candidates could analyze them by forecasting the full income statement for both. While this is a valid approach, it takes a significant amount of time and requires the use of valuable report space that could be better used with the selection of a different tool. It may be more appropriate under these circumstances to identify only those relevant revenues and costs and compare those. For a more in-depth discussion of the differences between the two approaches, see pages 422-423 in Chapter 11 of Cost Accounting: A Managerial Emphasis (Required Readings listed below). Specifically, Exhibit 11-2 on page 423 demonstrates the visual difference between the two approaches. Oftentimes contribution margin calculations can be used to drastically reduce both the time it takes to analyze a problem and the space required to show the analysis. This type of analysis may apply to analyze individual products, divisions or customer groups. This tool can allow one to present the analysis information in a much more concise way. Discounting is another tool that can be used to analyze various scenarios. Again, one could prepare a financial forecast for both scenarios and discount those accordingly. However, a more efficient method would be to select only the relevant revenues and/or costs for preparation and discounting. This tool is particularly useful when looking at scenarios that create different multi-year impacts or that need to be evaluated over a period of time. Candidates are encouraged to review Chapters 11 and 12 in Horngren et al. (Required Readings listed below) for more examples on tool selection. Learning to identify the relevant information can drastically reduce both the time spent on the analysis and the space required to report it. In this assignment, candidates are specifically directed to do only certain steps of the Steps for Approaching Business and Corporate Strategy. This case-solving approach was first introduced to candidates at the Orientation Session. As mentioned at the Orientation, these steps provide candidates with a systematic approach for addressing a case involving business-level and corporate-level strategic issues. The first three modules (Development Phase) of the CMA Canada Professional Programs prepare candidates for the Case Examination and focus on the business-level strategic issues. Applying this approach effectively is one of the important competencies that candidates will learn in the Professional Programs. Reference Documents To assist candidates with case analysis, a series of reference documents have been created and can be found in the Reference Material section of the Professional Programs website. The most important documents include: 1. 2. 3. 4. Steps for Approaching Business and Corporate Strategy General Assessment Guide Business Report Guidelines Format Specifications There are other documents such as Situational Analysis Tools, Developing an Implementation Plan and Pro Forma Financial Statements. Candidates should find these documents very useful throughout the program. Learning Outcomes By the end of the assignment, candidates will be able to recommend strategies and tactics to a company that is in a downturn scenario. Due Date Please refer to the Schedule accessed from the left navigation menu.

Zoe’s Tale PART I Chapter Eleven

Things to know about the life of Zoe, on the Magellan. First, John and Jane's master plan to keep the teenage boys from killing themselves or others worked like a charm, which meant I grudgingly had to admit to Dad he'd done something smart, which he enjoyed probably more than he should have. Each of the dodgeball teams became their own little group, counterpointing with the already-established groups of kids from former colonies. It might have been a problem if everyone just switched their tribe allegiance to their teams, because then we'd have just substituted one sort of group stupidity for another. But the kids still felt allegiance to their homeworld friends as well, at least one of whom was likely to be on an opposing dodgeball team. It kept everyone friendly, or at least kept some of the more aggressively stupid kids in check until everyone could get over the urge to pick fights. Or so it was explained to me by Dad, who continued to be pleased with himself. â€Å"So you can see how we weave a subtle web of interpersonal connection,† he said to me, as we watched one of the dodgeball games. â€Å"Oh, Lord,† Savitri, who was sitting with us, said. â€Å"The self-satisfaction here is going to make me gag.† â€Å"You're just jealous that you didn't think it up,† Dad said to Savitri. â€Å"I did think it up,† Savitri said. â€Å"Part of it, anyway. I and Jane helped with this plan, as I'm sure you recall. You're just taking all the credit.† â€Å"These are despicable lies,† Dad said. â€Å"Ball,† Savitri said, and we all ducked as a runaway ball ricocheted into the crowd. Whoever thought it up, the dodgeball scheme had side benefits. After the second day of the tournament, the teams started having their own theme songs, as team members riffled through their music collections to find tunes that would get them riled up. And this was where we discovered a real cultural gap: Music that was popular on one world was completely unheard of on another. The kids from Khartoum were listening to chango-soca, the ones from Rus were deep into groundthump and so on. Yes, they all had good beats, and you could dance to them, but if you want to get someone wild-eyed and frothy, all you have to do is suggest that your favorite music was better than theirs. People were whipping out their PDAs and queuing up their songs to make their points. And thus began the Great Magellan Music War: All of us networked our PDAs together and furiously started making playlists of our favorite music to show how our music was indisputably the best music ever. In a very short time I was exposed to not just chango-soca and groundthump but also kill-drill, drone, haploid, happy dance (ironically named, as it turned out), smear, nuevopop, tone, classic tone, Erie stomp, doowa capella, shaker and some really whacked-out stuff alleged to be waltz but critically missing three-quarter time or indeed any recognizable time signature at all as far as I could tell. I listened to it all with a fair mind, then told all their proponents I pitied them because they had never been exposed to Huckleberry Sound, and sent out a playlist of my own. â€Å"So you make your music by strangling cats,† Magdy said, as he listened to â€Å"Delhi Morning,† one of my favorite songs, with me, Gretchen and Enzo. â€Å"That's sitar, you monkey,† I said. â€Å"‘Sitar' being the Huckleberry word for ‘strangled cats,'† Magdy said. I turned to Enzo. â€Å"Help me out here,† I said. â€Å"I'm going to have to go with the cat strangling theory,† Enzo said. I smacked him on the arm. â€Å"I thought you were my friend.† â€Å"I was,† Enzo said. â€Å"But now I know how you treat your pets.† â€Å"Listen!† Magdy said. The sitar part had just risen out of the mix and was suspended, heartbreakingly, over the bridge of the song. â€Å"Annnd right there is when the cat died. Admit it, Zoe.† â€Å"Gretchen?† I looked over to my last, best friend, who would always defend me against Philistines. Gretchen looked over to me. â€Å"That poor cat,† she said, and then laughed. Then Magdy grabbed the PDA and pulled up some horrible shaker noise. For the record, â€Å"Delhi Morning† does not sound like strangled cats. It really doesn't. They were all tone-deaf or something. Particularly Magdy. Tone-deaf or not, however, the four of us were ending up spending a lot of time together. While Enzo and I were doing our slow, amused sizing up of each other, Gretchen and Magdy alternated between being interested in each other and trying to see just how low they could cut each other down verbally. Although you know how these things go. One probably led to the other and vice-versa. And I'm guessing hormones counted for a lot; both of them were good-looking examples of blossoming adolescence, which I think is the best way to put it. They both seemed willing to put up with a lot from each other in exchange for gawking and some light groping, which to be fair to Magdy was not entirely one-sided on his part, if Gretchen's reports were to be believed. As for Enzo and me, well, this is how we were getting along: â€Å"I made you something,† I said, handing him my PDA. â€Å"You made me a PDA,† he said. â€Å"I always wanted one.† â€Å"Goof,† I said. Of course he had a PDA; we all did. We would hardly be teens without them. â€Å"No, click on the movie file.† He did, and watched for a few moments. Then he cocked his head at me. â€Å"So, is the whole thing shots of me getting hit in the head with a dodgeball?† he asked. â€Å"Of course not,† I said. â€Å"Some of them are of you getting hit in other places.† I took the PDA and ran my finger along the fast-forward strip on the video player. â€Å"See, look,† I said, showing him the groin shot he took earlier in the day. â€Å"Oh, great,† he said. â€Å"You're cute when you collapse in aching misery,† I said. â€Å"I'm glad you think so,† he said, clearly not as enthused as I was. â€Å"Let's watch it again,† I said. â€Å"This time in slow motion.† â€Å"Let's not,† Enzo said. â€Å"It's a painful memory. I had plans for those things one day.† I felt a blush coming on, and fought it back with sarcasm. â€Å"Poor Enzo,† I said. â€Å"Poor squeaky-voiced Enzo.† â€Å"Your sympathy is overwhelming,† he said. â€Å"I think you like watching me get abused. You could offer up some advice instead.† â€Å"Move faster,† I said. â€Å"Try not to get hit so much.† â€Å"You're helpful,† he said. â€Å"There,† I said, pressing the send button on the PDA. â€Å"It's in your queue now. So you can treasure it always.† â€Å"I hardly know what to say,† he said. â€Å"Did you get me anything?† I asked. â€Å"As a matter of fact,† Enzo said, and then pulled out his PDA, punched up something, and handed the PDA to me. On it was another poem. I read it. â€Å"This is very sweet,† I said. It was actually beautiful, but I didn't want to get mushy on him, not after just sharing video of him taking a hit to his nether regions. â€Å"Yes, well,† Enzo said, taking back the PDA. â€Å"I wrote it before I saw that video. Just remember that.† He pressed his PDA screen. â€Å"There. In your queue now. So you can treasure it always.† â€Å"I will,† I said, and would. â€Å"Good,† Enzo said. â€Å"Because I get a lot of abuse for those, you know.† â€Å"For the poems?† I said. Enzo nodded. â€Å"From whom?† â€Å"From Magdy, of course,† Enzo said. â€Å"He caught me writing that one to you and mocked the hell out of me for it.† â€Å"Magdy's idea of a poem is a dirty limerick,† I said. â€Å"He's not stupid,† Enzo said. â€Å"I didn't say he was stupid,† I said. â€Å"Just vulgar.† â€Å"Well, he's my best friend,† Enzo said. â€Å"What are you gonna do.† â€Å"I think it's sweet you stick up for him,† I said. â€Å"But I have to tell you that if he mocks you out of writing poems for me, I'm going to have to kick his ass.† Enzo grinned. â€Å"You or your bodyguards?† he asked. â€Å"Oh, I'd handle this one personally,† I said. â€Å"Although I might get Gretchen to help.† â€Å"I think she would,† Enzo said. â€Å"There's no think involved here,† I said. â€Å"I guess I better keep writing you poems, then,† Enzo said. â€Å"Good,† I said, and patted his cheek. â€Å"I'm glad we have these little conversations.† And Enzo was as good as his word; a couple of times a day I'd get a new poem. They were mostly sweet and funny, and only a little bit showing off, because he would send them in different poem formats: haiku and sonnets and sestinas and some forms I don't know what they're called but you could see that they were supposed to be something. And naturally I would show them all to Gretchen, who tried very hard not to be impressed. â€Å"The scan's off on that one,† she said, after she had read one I showed to her at one of the dodgeball games. Savitri had joined the two of us to watch. She was on her break. â€Å"I'd dump him for that.† â€Å"It's not off,† I said. â€Å"And anyway he's not my boyfriend.† â€Å"A guy sends poems on the hour and you say he's not your boyfriend?† Gretchen asked. â€Å"If he was her boyfriend, he wouldn't be sending poems anymore,† Savitri said. Gretchen smacked her forehead. â€Å"Of course,† she said. â€Å"It all makes sense now.† â€Å"Give me that,† I said, taking back my PDA. â€Å"Such cynicism.† â€Å"You're just saying that because you're getting sestinas,† Savitri said. â€Å"Which don't scan,† Gretchen said. â€Å"Quiet, both of you,† I said, and turned the PDA around so it could record the game. Enzo's team was playing the Dragons in the quarter-final match for the league championship. â€Å"All your bitterness is distracting me from watching Enzo get slaughtered out there.† â€Å"Speaking of cynicism,† Gretchen said. There was a loud pock as the dodgeball smooshed Enzo's face into a not terribly appealing shape. He grabbed his face with both hands, cursed loudly, and dropped to his knees. â€Å"There we go,† I said. â€Å"That poor boy,† Savitri said. â€Å"He'll live,† Gretchen said, and then turned to me. â€Å"So you got that.† â€Å"It's going into the highlight reel for sure,† I said. â€Å"I've mentioned before that you don't deserve him,† Gretchen said. â€Å"Hey,† I said. â€Å"He writes me poems, I document his physical ineptitude. That's how the relationship works.† â€Å"I thought you said he wasn't your boyfriend,† Savitri said. â€Å"He's not my boyfriend,† I said, and saved the humiliating snippet into my â€Å"Enzo† file. â€Å"It doesn't mean we don't have a relationship.† I put my PDA away and greeted Enzo as he came up, still holding his face. â€Å"So you got that,† he said to me. I turned and smiled at Gretchen and Savitri, as if to say, See. They both rolled their eyes. In all, there was about a week between when the Magellan left Phoenix Station and when the Magellan was far enough away from any major gravity well that it could skip to Roanoke. Much of that time was spent watching dodgeball, listening to music, chatting with my new friends, and recording Enzo getting hit with balls. But in between all of that, I actually did spend a little bit of time learning about the world on which we would live the rest of our lives. Some of it I already knew: Roanoke was a Class Six planet, which meant (and here I'm double-checking with the Colonial Union Department of Colonization Protocol Document, get it wherever PDAs have access to a network) that the planet was within fifteen percent of Earth standard gravity, atmosphere, temperature and rotation, but that the biosphere was not compatible with human biology – which is to say if you ate something there, it'd probably make you vomit your guts out if it didn't kill you outright. (This made me mildly curious about how many classes of planet there were. Turns out there are eighteen, twelve of which are at least nominally humanly compatible. That said, if someone says you're on a colony ship headed to a Class Twelve planet, the best thing to do is to find an escape pod or volunteer to join the ship's crew, because you're not going to want to land on that world if you can avoid it. Unless you like weighing up to two and a half times your normal weight on a planet whose ammonia-choked atmosphere will hopefully smother you before you die of exposure. In which case, you know. Welcome home.) What do you do on a Class Six planet, when you're a member of a seed colony? Well, Jane had it right when she said it on Huckleberry: You work. You only have so much food supply to go through before you have to add to it from what you've grown – but before you grow your food, you have to make over the soil so it can grow crops that can feed humans (and other species which started on Earth, like almost all our livestock) without choking to death on the incompatible nutrients in the ground. And you have to make sure that earlier-mentioned livestock (or pets, or toddlers, or inattentive adults who didn't pay attention during their training periods) don't graze or eat anything from the planet until you do a toxicology scan so see if it will kill them. The colonist materials we were given suggest this is more difficult than it sounds, because it's not like your livestock will listen to reason, and neither will a toddler or some adults. So you've conditioned the soil and kept all your animals and dumb humans from gorging on the poisonous scenery: Now it's time to plant, plant, plant your crops like your life depended on it, because it does. To bring this point home, the colonist training material is filled with pictures of gaunt colonists who messed up their plantings and ended up a lot thinner (or worse) after their planet's winter. The Colonial Union won't bail you out – if you fail, you fail, sometimes at the cost of your own life. You've planted and tilled and harvested, and then you do it again, and you keep doing it – and all the while you're also building infrastructure, because one of the major roles of a seed colony is to prepare the planet for the next, larger wave of colonists, who show up a couple of standard years later. I assume they land, look around at everything you've created, and say, â€Å"Well, colonizing doesn't look that hard.† At which point you get to punch them. And through this all, and in the back of your mind, is this little fact: Colonies are at their most vulnerable to attack when they're new. There's a reason humans colonize Class Six planets, where the biosystem might kill them, and even Class Twelve planets, where just about everything else will kill them too. It's because there are a lot of other intelligent races out there who have the same habitation needs as we have, and we all want as many planets as we can grab. And if someone else is already there, well. That's just something to work around. I knew this very well. And so did John and Jane. But it was something I wonder if other people – either my age or older – really understood; understood that Class Six planet or not, conditioned soil or not, planted crops or not, everything they've done and worked for doesn't matter much when a spacecraft shows up in your sky, and it's filled with creatures who've decided they want your planet, and you're in the way. Maybe it's not something you can understand until it happens. Or maybe when it comes down to it people just don't think about it because there's nothing to do about it. We're not soldiers, we're colonists. Being a colonist means accepting the risk. And once you've accepted the risk, you might as well not think about it until you have to. And during our week on the Magellan, we certainly didn't have to. We were having fun – almost too much fun, to be honest about it. I suspected we were getting an unrepresentative view of colony life. I mentioned this to Dad, while we watched the final game of the dodgeball tournament, in which the Dragons were raining rubbery red doom on the previously undefeated Slime Molds, the team Magdy was on. I was perfectly fine with this; Magdy had gotten insufferable about his team's winning streak. Humility would be a good thing for the boy. â€Å"Of course this is unrepresentative,† Dad said. â€Å"Do you think you're going to have time to be playing dodgeball when we get to Roanoke?† â€Å"I don't just mean dodgeball,† I said. â€Å"I know,† he said. â€Å"But I don't want you to worry about it. Let me tell you a story.† â€Å"Oh, goody,† I said. â€Å"A story.† â€Å"So sarcastic,† Dad said. â€Å"When I first left Earth and joined the Civil Defense Forces, we had a week like this. We were given our new bodies – those green ones, like General Rybicki still has – and we were given the order to have fun with them for an entire week.† â€Å"Sounds like a good way to encourage trouble,† I said. â€Å"Maybe it is,† Dad said. â€Å"But mostly it did two things. The first was to get us comfortable with what our new bodies could do. The second was to give us some time to enjoy ourselves and make friends before we had to go to war. To give us a little calm before the storm.† â€Å"So you're giving us this week to have fun before you send us all to the salt mines,† I said. â€Å"Not to the salt mines, but certainly to the fields,† Dad said, and motioned out to the kids still hustling about on the dodge-ball court. â€Å"I don't think it's entirely sunk into the heads of a lot of your new friends that when we land, they're going to be put to work. This is a seed colony. All hands needed.† â€Å"I guess it's a good thing I got a decent education before I left Huckleberry,† I said. â€Å"Oh, you'll still go to school,† Dad said. â€Å"Trust me on that, Zoe. You'll just work, too. And so will all your friends.† â€Å"Monstrously unfair,† I said. â€Å"Work and school.† â€Å"Don't expect a lot of sympathy from us,† Dad said. â€Å"While you're sitting down and reading, we're going to be out there sweating and toiling.† â€Å"Who's this ‘we'?† I said. â€Å"You're the colony leader. You'll be administrating.† â€Å"I farmed when I was ombudsman back in New Goa,† Dad said. I snorted. â€Å"You mean you paid for the seed grain and let Chaudhry Shujaat work the field for a cut.† â€Å"You're missing the point,† Dad said. â€Å"My point is that once we get to Roanoke we'll all be busy. What's going to get us through it all are our friends. I know it worked that way for me in the CDF. You've made new friends this last week, right?† â€Å"Yes,† I said. â€Å"Would you want to start your life on Roanoke without them?† Dad asked. I thought of Gretchen and Enzo and even Magdy. â€Å"Definitely not,† I said. â€Å"Then this week did what it was supposed to do,† Dad said. â€Å"We're on our way from being colonists from different worlds to being a single colony, and from being strangers to being friends. We're all going to need each other now. We're in a better position to work together. And that's the practical benefit to having a week of fun.† â€Å"Wow,† I said. â€Å"I can see how you weaved a subtle web of interpersonal connection here.† â€Å"Well, you know,† Dad said, with that look in his eye that said that yes, he did catch that snarky reference. â€Å"That's why I run things.† â€Å"Is that it?† I asked. â€Å"It's what I tell myself, anyway,† he said. The Dragons made the last out against the Slime Molds and started celebrating. The crowd of colonists watching were cheering as well, and getting themselves into the mood for the really big event of the night: the skip to Roanoke, which would happen in just under a half hour. Dad stood up. â€Å"This is my cue,† he said. â€Å"I've got to get ready to do the award presentation to the Dragons. A shame. I was pulling for the Slime Molds. I love that name.† â€Å"Try to make it through the disappointment,† I said. â€Å"I'll try,† he said. â€Å"You going to stay around for the skip?† â€Å"Are you kidding?† I said. â€Å"Everyone's going to stay around for the skip. I wouldn't miss it for anything.† â€Å"Good,† Dad said. â€Å"Always a good idea to confront change with your eyes open.† â€Å"You think it's really going to be that different?† I asked. Dad kissed the top of my head and gave me a hug. â€Å"Sweetie, I know it's going to be that different. What I don't know is how much more different it's going to be after that.† â€Å"I guess we'll find out,† I said. â€Å"Yes, and in about twenty-five minutes,† Dad said, and then pointed. â€Å"Look, there's your mom and Savitri. Let's ring in the new world together, shall we?†

Americas involvement in World War Two Essays - Schuyler Family

Americas involvement in World War Two Essays - Schuyler Family Americas involvement in World War Two When war broke out , there was no way the world could possibly know the severity of this guerre. Fortunately one country saw and understood that Germany and its allies would have to be stopped. Americas Involvement in World War two not only contributed in the eventual downfall of the insane Adolph Hitler and his Third Reich, but also came at the precise time and moment. Had the united states entered the war any earlier the consequences might have been worse. Over the years it has been an often heated and debated issue on whether the united states could have entered the war sooner and thus have saved many lives. To try to understand this we must look both at the peoples and governments point of view. Just after war broke out in Europe, President Roosevelt hurriedly called his cabinet and military advisors together. There it was agreed that the United states stay neutral in these affairs. One of the reasons given was that unless America was directly threatened they had no reason to be involved. This reason was a valid one because it was the American policy to stay neutral in any affairs not having to with them unless American soil was threatened directly. Thus the provisional neutrality act passed the senate by seventy-nine votes to two in 1935. On August 31, Roosevelt signed it into law. In 1936 the law was renewed, and in 1937 a comprehensive and permanent neutrality act was passed (Overy 259). The desire to avoid foreign entanglements of all kinds had been an American foreign policy for more than a century. A very real geographical Isolation permitted the United States to fill up the empty lands of North America free from the threat of foreign conflict(Churchill 563). Even if Roosevelt had wanted to do more in this European crisis (which he did not), there was a factor too often ignored by critics of American policy-American military weakness. When asked to evaluate how many troops were available if and when the United States would get involved, the army could only gather a mere one hundred thousand, when the French, Russian and Japanese armies numbered in millions. Its weapons dated from the first World War and were no match compared to the new artillery that Germany and its allies had. American soldiers were more at home with the horse than with the tank (Overy 273). The air force was just as bad if not worse. In September 1939 the Air Corps had only 800 combat aircrafts again compared with Germanys 3600 and Russias 10,000 . American military Aviation (AMA) in 1938 was able to produce only 1,800, 300 less than Germany, and 1,400 less than Japan. Major Eisenhower, who was later Supreme commander of the Allied forces in the second World War, complained that America was left with only a shell of military establishment (Chapman 234 ). As was evident to Roosevelt the United states military was in no way prepared to enter this European crisis. Another aspect that we have to consider is the peoples views and thoughts regarding the United States going to war. After all let us not forget that the American government is there for the people and by the people and therefore the peoples view did play a major role in this declaration of Neutrality. In one of Roosevelts fireside chats he said We shun political commitments which might entangle us In foreign wars...If we face the choice of profits or peace-this nation must answer, the nation will answer we choose peace ,in which they did. A poll taken in 1939 revealed that ninety-four per cent of the citizens did not want the united states to enter the war. The shock of World War one had still not left ,and entering a new war, they felt, would be foolish. In the early stages of the war American Ambassador to London was quoted saying Its the end of the world, the end of everything ( Overy 261). As Richard Overy notes in The Road To War, this growing estrangement from Europe was not mere selfishness. They were the values expressed by secretary of state, Cordel Hull: a primary interest in peace

Physician and Medical Administrative Assistants Essays

Physician and Medical Administrative Assistants Essays Physician and Medical Administrative Assistants Essay Physician and Medical Administrative Assistants Essay THREE of the human skills that a good Administrative Medical Assistant (MAA) needs to possess. Give a realistic medical office example of how the MAA could use ONE of these three skills. Personality be a people person with a sense of humor typing fast enough on the fingers and good spelling skills be good in the field of study or work. self explanatory. filing, phone and general office skills and knowledge of the Job. Why the planning of activities within the medical office is important for the MAA. This is because the medical administrative assistants perform errands which are interrelated to the healthcare industry and general administrative duties. [ These errands may include answering the phone, greeting patients and visitors, ordering supplies, sorting mail, bookkeeping and creating invoices. The other errands that may also entail to specialized knowledge that includes updating and maintaining patient medical records, processing insurance forms, scheduling patient appointments and coordinating lab services. How the concept of empowerment can make you more effective in your dealings with other colleagues in the medical office. The concept of empowerment can make you more effective in your dealings with other colleagues in the office by allowing you to think for yourself and take control of your work while making others feel part of the whole work team. Empowerment motivates employees to become more productive making it easier for ones colleagues to do their roles like you. Give a realistic medical office example of how the MAA could use ONE of these three skills. Planning of activities within the medical office is important for the MAA , because with reference to the definition of Medical Administrative Assistants , the position perform tasks specific to the healthcare industry and general administrative duties. General tasks may include answering the phone, greeting patients and visitors, ordering supplies, sorting mail, bookkeeping and creating invoices. Tasks that might require specialized knowledge include updating and maintaining patient medical records, processing insurance forms, scheduling patient appointments or medical rocedures and coordinating lab services. The planning of activities is very important because to the MAA because this why they can inform students and their families of what is going on. It also helps them to offer services to people and to expand their business. The MAA is also able to establish the funds and time for the activities. Its an opportunity for them MAA to participate in the planning of activities to. They may also assist physicians or medical personnel with various tasks, including transcribing dictation, riting correspondences or preparing reports and presentations. Medical Administrative Assistants are employed in a variety of settings and their Job duties vary depending on the employer. According to the U. S. Bureau of Labor Statistics, over 60 percent of medical optometrists, podiatrists, dentists, outpatient care facilities and long-term care facilities. With good knowledge about your Job and your responsibilities you can make a great difference in a companys outcome. The better your performance the better chance for your boss to notice your ability.

A summary on the book Not a Drop to drink by Ken Midkiff on the main Essay

A summary on the book Not a Drop to drink by Ken Midkiff on the main economic issues relevant to enviromental economics - Essay Example The second cause is wrong choice of crops and wrong encouragement of such choice. Midkiff points out that whereas about 50% of the U.S. population were engaged in agriculture in the early 1900s, that number has dwindled to just 1% at present (Midkiff, 36). While also blaming growing of crops like soya beans, corn and wheat on lands where irrigation is fed by depleting aquifers (Midkiff, 52), he heaps heavy blame on the â€Å"water guzzling† rice crop (Midkiff, 50), saying rice is a wrong crop choice as it needs a huge amount of water. For example, in Central Valley, California, rice has largely contributed to the water shortage; the Valley, once previously a desert, blossomed with agricultural abundance brought about by the supply of underpriced water as a result of old fashioned, lobby-driven farm grants from the government {for example, in 2005, government grants totaled $ massive 143 billion (Midkiff, 46)}. Midkiff warns that if no remedial action is quickly taken, huge tra cts of California land will revert to desert condition (Midkiff, 45). The third cause is population increase. Midkiff says the U.S. population is continually increasing and consumption of water per person is also increasing (Midkiff, 53), creating the problem of â€Å"too many people in a dry land that cannot support its population† (Midkiff, 54). The fourth cause is privatization. Blaming water privatization for causing â€Å"consternation, controversy and outcry throughout the world† (Midkiff, 92), Midkiff declares that it will only increase the water bills payable by the common people. The last cause is global warming that is increasingly throwing the patterns and volume of global water resources into disarray. Midkiff blames the burning of fossil fuels in coal power plants and in the nation’s millions of cars as the main producer of carbon dioxide that is polluting the atmosphere and leading to

Action Research- The starting point speech Assignment

Action Research- The starting point speech - Assignment Example This almost astonished me and led me to research the significance of learning English with respect to the impact of pupil’s interest and overall learning achievement. This helped me a great deal in initiating my starting point of research. For the purpose of understanding the impact of pupil’s interest in learning English language on overall learning achievement, I would categorize pupil into groups i.e. intensified interest in which students will be listed who claimed that learning English is very much important for them. The second group will include students who claim that learning English is to understand information in English whenever needed. This will help me understand the students who have more or less interest in learning English (Altrichter). I will also conduct a survey from both the groups before and after undertaking complete activities and tests as per the curriculum. In this way I will be able to measure the learning by evaluation undertaken so far throughout the semester. Also, to note is the fact that there have been a number of researches which have evaluated the learning patterns of non-speaker individuals in English courses but the aspect has been relatively touched to a shallow extent. It is for this reason that my research will help understanding the student’s self-implied approach to learn English language (Altrichter). As a starting point to the research, I will be taking a closer look at the databases to evaluate the past contribution made by different investigators done so far. This will not just help me to learn about the research method but also help in understanding the ethical and moral concerns of the research. I am also going to help my pupil learn English as per the approach they would want to take in the semester instead of putting my own chosen research criteria

Impact of homogeny and heterogeny on globalization Term Paper

Impact of homogeny and heterogeny on globalization - Term Paper Example It, however, equally suggests some form of commonality, albeit the imposed one. This, therefore, implies that English represents a similarity of thought and culture. In both cases, the notions tend to suggest some level of homogeneity occurring as a result of shared language. The alternative versions of spread of English globally proposes a heterogeneous versions, in which there are many worlds and Englishes. There has divergence views on the impact of homogeneity and heterogeneity on globalization, colonization and imperialism. For some studies, homogeneity and heterogeny impacts negatively on globalization and leads to colonization and imperialism, for some heterogeny and homogeneity impacts positively on globalization (MckaySanda 90). In this paper, we propose a research to ascertain the relationship between heterogeny, and homogeny. It seek to argue that the heterogeneous version has its flaws, based upon a supposedly pluralisation of Englishes that is based around new emergent n ational linguistic identities. The rest of the proposed research will deal with various issues from many perspectives. It will open up the understanding of current issues with regard to community of English speakers. It will argue that there can be no understanding of English without appreciating globalization as a local and global process, as both an oppositional and an impositional set of relations producing something new. Firstly, the paper will look at the current debate over the spread of English globally, looking at arguments over heterogeny and homogeny in the world.