The s War The Story Of A Team Of Women Soldiers On The...

Serving the Frontline Uniting both male and female service members despite the different tasks each one faces, is one of the goals Gayle Tzemach Lemmon, author of Ashley’s War: The Untold Story of a Team of Women Soldiers on the Special Ops Battlefield, faces to elaborate. The preface opens up by listing the set of events Second Lieutenant Ashley White completed before going out on a mission that would not only change her life but many female personnel serving for the United States Armed Forces as well. Other then uniting military personnel, another major goal or theme is educating the reader of affairs usually not displayed on the news. From my perspective, Lemmon had taught me something that I probably wouldn’t have found out, if it weren’t for this book. I have always been under the impression that women can’t serve on the frontline, but this is not until the introduction of Cultural Support Teams, or better known as CST’s. Using both a pathos an d logos approach the author introduces some of the first females to make a change in combat history. In the end the author makes a clear statement to the public and male service members that women are competent both mentally and physically to serve on a Special Operations Mission. The author wasn’t there first hand to experience everything she is writing about, but instead she brings together a multitude (24) of other writings as her evidence but never quotes anything out of them. The evidence unfolds the deeper you read. ManyShow MoreRelated`` Red Badge Of Courage `` And John Neihardt Black Elk2174 Words   |  9 Pagesexperiencing a rebirth; one text details a moral rebirth within the main character’s conscience and the latter a cultural rebirth of a forgotten nation. Crane’s novel follows a novice soldier fighting on the frontlines of the American Civil War who confronts his cowardice in an attempt to be a better man and soldier. 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In JacksonS The Lottery, Custom And Tradition...

In Jackson s The Lottery, custom and tradition institutionalize atrocious acts. In the story the setting is a small, what looks to be an inspiring community with a population of around three hundred people. Jackson paints a picture of a community where he said, â€Å"flowers were blossoming profusely and the grass was richly green.† (1) . Jackson wants the audience to believe that the community was ordinary and innocent, but ends with a dramatic and unnecessary stoning. It leaves the readers stunned, but Religious Persecution happens all over the world in the most remote place and right in our back yards, and readers are not able to wrap their minds around that truth. On a quiet morning, June 27th, the residents, beginning with the†¦show more content†¦The color of the box even symbolizes the hate evil. The three-legged stool that the black box sits upon represents the Trinity. Each segment represents God the father, God the son, and the Holy Spirit. The wooden sto ol that the black box of evil sits upon, is ironic because the Trinity represents purity and perfectness, but the black box of death represents sin and evil. This is very important because they are trying to justify their stoning with religion to support the violence that will be committed, thinking that it’s is justifiable to stone someone to death because of religious views or ideas, and that God would be ok with the community sacrificing innocent people. â€Å"Although the villagers had forgotten the ritual and lost the original black box, they still remembered to use stones.†(123) This quote show that the community was willing to forget a little from the past, but not the crude stoning of another human being. The townspeople seem to get some sort of sick pleasure from the stoning. â€Å"Bobby Martin had already stuffed his pockets full of stones, and the other boys soon followed his example, selecting the smoothest and roundest stones;† (2) this shows us t hat the young kids were find the smoothest rocks. Most rocks were very raspy and unsmooth . The reason is because the smoothest rock would not kill the victim fast, jagged rocks will kill the victim very quickly, but with smooth stones, it would make the victim have a very slow and painful

Microsoft Merger and Acquisitions Case In Nokia

Question: Discuss about theMerger and Acquisitionsfor Case of Microsoft Acquisition in Nokia. Answer: Introduction In the present business scenario, the strategy of unit and rule is more followed than divide and rule. Today, the companies are coming together to join hands so that the resources could be utilized to the optimum level (Anderson, Havila, and Nilsson, 2012). In a merger and acquisition deal, two or more companies are consolidated to bring into existence a single entity. Merger and acquisition strategy can be quite handy for the companies operating in the same industry to get competitive advantages. In the recent years, the merger and acquisitions have increased rapidly, which is evident from the fact that in the year 2015 total merger and acquisition deals announced worldwide were $4.4 trillion. This was straightaway 42% higher than 2014 (Lam, 2016). In the context developed above, the discussion in this paper has been extended to the analysis of the effects of merger of Microsoft with Nokia. Microsoft announced acquisition of Nokias assets in the year 2013 for $7.90 billion. This paper addresses the synergy gains or losses and other effects of the merger on Microsoft. Synergies Arising from the Merger It is often seen in the merger and acquisitions deals that the buyer pays premium or extra charge over and above the value of net assets acquired in a merger deal. This premium or extra charge is paid for synergy gains that the buyer expects to reap out from that merger deal (Karenfort, 2011). Thus, synergy can be inferred to be the additional value created as a result of combining the operations of the two companies together. The synergy created by the merger could be financial and/or operating (Gaughan, 2013). The financial synergy is manifested in the increased debt capacity, improvement in the liquidity, tax benefits, and improved overall financial performance of the resulting company after merger. On the other hand, operating synergy is manifested in the economies of scale, reduced competition, and enhanced goodwill in the market (Gaughan, 2013). In the current case of Microsoft and Nokia merger, the evaluation of synergy has been made by analyzing the financial performance of the Microsoft pre and post merger. The facts and figures for pre acquisition period that relate to the period before the year 2014 have been analyzed as below: Table 1: Financial Performance of Microsoft before Merger $ Million 2010 2011 2012 2013 Average Revenues 62,484.00 69,943.00 73,723.00 77,849.00 70,999.75 Cost of operations 12,395.00 15,577.00 17,530.00 20,249.00 16,437.75 Gross margin 50,089.00 54,366.00 56,193.00 57,600.00 54,562.00 Gross margin ratio 80.16% 77.73% 76.22% 73.99% 77.03% Net margin 18,760.00 28,071.00 22,267.00 21,863.00 22,740.25 Net margin ratio 30.02% 40.13% 30.20% 28.08% 32.11% EPS 2.13 2.73 2.02 2.61 2.37 (Microsoft, 2016) Table 2: Financial Performance of Microsoft after Merger $ Million 2014 2015 Average Revenues 86,833.00 93,580.00 90,206.50 Cost of operations 27,078.00 33,038.00 30,058.00 Gross margin 59,755.00 60,542.00 60,148.50 Gross margin ratio 68.82% 64.70% 66.76% Net margin 22,074.00 12,193.00 17,133.50 Net margin ratio 25.42% 13.03% 19.23% EPS 2.66 1.49 2.08 (Microsoft, 2016) From the data presented in the table-1, it could be observed that the company was maintaining an average gross profit ratio of 77.03%. The revenues of the company were growing at a study pace. The average revenues earned by the company in the period of four years from 2010 to 2013 amounted to $70,999.50 million (Table-1). Further, the company was making healthy profit margins at a percentage of 32.11%. However, immediately after the acquisition of the Nokias assets, there was observed a downfall in the companys profitability. The gross profit margin reduced from 73.99% in the year 2013 to 68.82% in the year 2014 and it further went down in the year 2015 to 64.70%. It may be noted that the company was able to increase its sales after acquiring the assets from Nokia in the year 2013. The sales revenues increased from $77,849 million in the year 2013 to $93,580 million in the year 2015. Though, the company achieved growth in the revenues, but the gross margins went down, which indicates increase in the cost of operations. The increase in the cost of operations is a clear indication that the company did not receive economies of scale from the acquisition of Nokias assets. Thus, there was no operational and/or financial synergy for Microsoft from the acquisition of the assets from Nokia. The companys profitability was affected adversely from this merger deal, which is evident from the deterioration in the net margin. As against the average net profit margin of 32.11% in the four years preceding the acquisition, the company could maintain only 19.23% net margin in the two years after the acquisition. Further, the ESP of the company was down to $1.49 in the year 2015 from as high as $2.61 in the year 2013. Considering the bad financial performance in the post acquisition period, the company admitted that the merger deal with Nokia was the biggest failure (Keizer, 2015). Test of Merger Theory The merger theory believes that the aggregate value of two separate firms is always lower than the combined value when those two firms are merged. This implies that the aggregate market capitalization value of Microsoft and Nokia would be lower than the market capitalization value of Microsoft after merger with Nokia. The theory of merger is based on the premise that the two firms operating separately would not be able earn equal to the earrings of the firm created by merging those two firms. The theory states that this enhanced value is created as a result of synergy emerging from the merged operations. However, not all the merger and acquisitions deals gets succeed. In the case of Microsoft acquiring assets of Nokia, the test of this theory of merger is being carried out as under: Table 3: Evaluation of the Merger Impact Before Merger (2013) After Merger (2014) Impact Microsoft Nokia assets Total Monthly average price (Yahoo Finance, 2016) 26.77 - 36.60 No of shares 8,375.00 - 8,299.00 Market Capitalization 224,198.75 *9,442.00 233,640.75 303,743.40 70,102.65 *Note: In computing market value before merger for Nokia, the assets that are under acquisition have been considered. Therefore, the market value of Nokia has been taken as the market value of its assets under acquisition that is $9,442 million (Microsoft, 2015). From the above figures, it could be observed that the market value of Microsoft increased by $70,102.65 immediately after the acquisition of the Nokias assets. However, this acquisition was a failure for the company, but still the market value increased substantially after the finalization of the acquisition deal. From this situation, it could be inferred that this was a short term speculative effect on the stocks price of the company which laid increase in the market capitalization in the year 2014 as compared to the year 2013. Evaluation of Failure of Merger The results of merger and acquisition could be negative if the process of merger and acquisitions is not handled strategically. In the absence of strategic approach towards merger and acquisitions, the companies have been seen facing complete failure. As per the study conducted by Coopers and Lybrand, there are five major factors that affect the success and failure of the merger and acquisitions (Milnerltd.com, 2014). These five factors are detailed post acquisition integration plans, clarity of acquisition purpose, good culture fit, high degree of target management, and knowledge of target and its industry. Among these five factors, Coopers and Lybrand regarded the post acquisition integration plan as the most crucial (Milnerltd.com, 2014). In the current case being analyzed in this paper, Microsoft had failed sustaining the acquisition of Nokias assets in the merger deal. The company could not capitalize on this merger deal due to absence of clarity in the objectives of acquisition and post acquisition integration plan. Though this merger deal the company tried to enter into the new market leaving its core field operations unfocused. Further, post revelations of the failure of merger, it was observed that lack in clarity of acquisition purposes and adequate planning for integration were also the reasons for failure of the merger (Milnerltd.com, 2014). The merger and acquisition decisions are very sensitive to the market; therefore, the management should be cautious in drawing out such decisions (Milnerltd.com, 2014). Preparing a detailed merger plan including analysis of the future trend is a prerequisite to go for merger and acquisition deal. In the current case, Microsoft could not analyze the future trend of mobile industry appropriately, which caused failure of the companys merger with Nokia. The financial performance started affecting adversely as soon as the company acquired assets from Nokia. The acquisition was made in the last quarter of the financial year 2013 and in the year 2015, the company wrote off $7.10 billion as the cost of merger (Keizer, 2015). Conclusion The discussion in this paper revolves around the issues governing the merger and acquisitions in the corporate world. The main focus area of this paper is to highlight the synergy in the context of merger and understand the factors the cause failure of the merger and acquisition deals. For this purpose, the case of Microsoft and Nokia merger has been analyzed in this paper. Microsoft acquired assets of phone division of Nokia for an amount of $7.10 billion in the year 2013. Though, the company was expecting to benefit at the big scale from this deal, but it could not sustain it for a longer period. Finally, in the year 2015, the company announced admitting the fact that it failed in the merger with Nokia. References Anderson, H., Havila, V., and Nilsson, F. 2012. Mergers and Acquisitions: The Critical Role of Stakeholders. Routledge. Gaughan, P.A. 2013. Maximizing Corporate Value through Mergers and Acquisitions: A Strategic Growth Guide. John Wiley Sons. Karenfort, S. 2011. Synergy in Mergers Acquisitions: The Role of Business Relatedness. BoD Books on Demand. Keizer, G. 2015. Microsoft writes off $7.6B, admits failure of Nokia acquisition. [Online]. Available at: https://www.computerworld.com/article/2945371/smartphones/microsoft-writes-off-76b-admits-failure-of-nokia-acquisition.html [Accessed on: 05 December 2016]. Lam, B. 2016. 2015: A Merger Bonanza. [Online]. Available at: https://www.theatlantic.com/business/archive/2016/01/2015-mergers-acquisitions/423096/ [Accessed on: 05 December 2016]. Microsoft. 2015. Annual report of Microsoft for 2015. [Online]. Available at: https://www.microsoft.com/investor/reports/ar15/download-center/index.html [Accessed on: 05 December 2016]. Microsoft. 2016. Investor Relations Annual Reports. [Online]. Available at: https://www.microsoft.com/en-us/Investor/annual-reports.aspx [Accessed on: 05 December 2016]. Milnerltd.com. 2014. 10 steps to Success in Merger and Acquisitions. [Online]. Available at: https://www.milnerltd.com/wp-content/uploads/2014/02/10-Steps-to-Success-in-Mergers-Acquisitions.pdf [Accessed on: 05 December 2016]. Yahoo Finance. 2016. Microsoft Corporation (MSFT): Historical Prices. [Online]. Available at: https://in.finance.yahoo.com/q/hp?s=MSFTa=06b=01c=2012d=07e=31f=2014g=m [Accessed on: 05 December 2016].

Quasars And Active Galaxies Essays - Physical Cosmology, Quasar

Quasars And Active Galaxies Amy A. Zeleznik Peter Anderson GSC 158 11 November 1999 Quasars and Active Galaxies The astronomical world is full of phenomena beyond the average persons imagination. The technical tools and analytical methods astronomers use are very complex. The enormous numbers and distances are mind boggling. Theories behind astronomical phenomena are based on yet another theory. In order to understand the concept of quasars and active galaxies, one must first have a feel for the astronomical numbers involved. Secondly, a basic knowledge of the tools of the trade, and finally, a working knowledge of astronomical jargon. Once there is a working knowledge of the aforementioned factors, then there is the chance that one could be able to assimilate the complex theoretical properties that are used to discuss quasars and active galaxies. In order to understand the large numbers used to express the vast distances discussed in astronomy, one needs to relate these numbers to everyday life. During everyday conversation, people may say things like the national debt is trillions of dollars, the lottery is up to 31 million dollars, or John Doe is a billionaire. An astronomer might say that one astronomical unit equals 93,000,000 miles or that a light-year is 5,870,000,000,000,000 miles. The human comprehension level of all of these terms is probably nowhere near the actual truth behind how large these numbers really are. To obtain a feel for these gigantic distances used by astronomers, Astronomy Magazine writer, John P. Wiley says it may be helpful to keep in mind that it takes thirty-one years to count to one billion at the rate of one number per second. He also puts a voyage to a galaxy that is a billion light-years away into perspective by calculating how long it would take to get there in a vessel speeding along at 18, 000 miles an hour. The trip would take 37 trillion years. When discussing galaxies and quasars, billions are the smallest numbers used (56,57). The theory of how quasars are created is based on the idea that the universe is expanding. Among astronomers, the popular consensus is that the Earth is in an expanding universe in which the laws of physics will hold true beyond this planet as well. G. Mark Voit, an astronomer at the Space Telescope Science Institute, believes that the beginning of the universe was a time when many galaxies would be visible to the naked eye because the universe was more condensed than it is in present day. In the centers of many galaxies would be radiant objects that looked like stars but seemed brighter than all of the stars in its galaxy. Contemporary astronomers call these star-like objects quasars and believe their presence more plentiful during the early formation of the universe (41). A professor of astronomy at the University of Wales states that Quasars were . . . more prevalent in the epoch of high galaxy density, when the universe was younger and more crowded than it is now (Disney 57). The quasars seen today are billions of light-years away indicating that they have already come and gone, and they no longer exist. A galactic collision is a probable catalyst for the birth of a quasar. It is possible that the diminishing population of quasars is due to the expansion of the universe. Disney reports that the Hubble Telescope reveals that about three quarters of the host galaxies appeared to be colliding with or swallowing other galaxies (56). As the galaxies spread further apart, there were fewer collisions among them. The distance provides less swirling matter and gasses, and gives the galaxy room to settle and mature. The minimized violence of collisions during galactic evolution is theoretically related to the decline of quasars (Disney 56,57; Peterson 60; Voit 42). Stephen Hawkings Universe shows that initial quasar discovery was dependent on a combination of spectroscopy and radio astronomy. A brief description of spectroscopy is when a ray of light is split into the colors of a rainbow through a spectrum, energy is emitted or absorbed by the colors. Astronomers use the spectra of light to determine temperature, velocity, and more. The majority of astronomers believe that if the spectra of a point of light has a significant redshift, then the

Teamwork and the divorce between ownership and management Essay Example

Teamwork and the divorce between ownership and management Essay Example Teamwork and the divorce between ownership and management Essay Teamwork and the divorce between ownership and management Essay Transaction Costs: cost of conducting an economic exchange between two parties. Transaction costs have two important implications for the theory of the firm; firstly the theory of transaction costs predicts that economic exchange will tend to be organized in ways that minimize the costs of those exchanges (explaining the very existence of the firm), secondly transaction costs play an considerable role in limiting the size of firms. Coase wrote in 1937 that Economic exchange will tend to be organised in ways that minimize the cost of exchanges. One way to do this is to offer general contracts.If firms do not have general contracts, an employee cannot be asked to perform beyond his specific task- limiting the size of the firm. The firm, by offering general contracts, can minimize transaction costs. The firm may be described as a tool to minimise transactions costs. Any contract will be incomplete; there will be some chance of something happening that the contract does not cover. This is because, firstly it would be impossible to foresee everything that can happen, secondly, even if everything were foreseeable, it would be prohibitively costly to have a contract that covered all possible bases.Consider what happens when an uncovered contingency arises. Under market based relationship, each party would bargain to get a good deal for themselves. Bargaining is costly, waste of time, may break down cooperation. Also if purchase made now, other party may take advantage of this in future bargaining (Williamson 1985). However, when transaction takes place within firm, one party has residual control rights. Transaction costs are minimised as bargaining taken out of the equation.For this reason we expect to see large scale firms which require the coordination of, and cooperation among, many people to take place within a firm, rather than through a market. Something that suggests that the size of the firm should be limited is specialisation. If the costs of buying in the product for firm 1 are less than the actual costs of making the product, then it should be left to the other firm 2 to make this product which it specialises in, and firm 1 to buy it.For example, take the household as a firm 1 and a bakery as firm 2. It is more efficient for the household to buy in bread from the bakery, as the transactions costs are less than the cost of a bread maker, and the time and ingredients put into making the bread F, A, G p270-272 management economics book Teamwork occurs when an output is produced by the simultaneous cooperation of several team members to perform tasks. This cooperation reduces transactions costs. However, it can create other costs within the firm, such as shirking.Teamwork can cause, for the selfish individual, incentive to shirk, due to 2 related reasons. Firstly, it is difficult for the manager or principle to distinguish between the marginal products of each worker and detect which worker is shirking, and so production units within each team tend to be paid the same rate. Secondly, the shirker reaps benefits from his shirking, whereas the other team members bear the costs. The dilemma posed in providing motivation in these situations is termed the incentive problem.In the absence of perfect and cost-free monitoring, each team member can rationally be expected to shirk and hope to free ride on the efforts of other members. Another problem is that the productivity of any one-team member depends crucially on the input provided by other members. So if one team member shirks, the marginal product of the others, as well has total product of the team will fall. Giving employees some property rights, and a cut of the profits, through partnerships, or making the manager the residual claimant can reduce the incentive problem.1 Partnerships often exist where set-up costs are low, and where quality of production is difficult to observe, in markets such as accountancy, law and architecture. 2 The residual claimant should be the monitor, so he has incentives to increase profits. He should be a capitalist as they are more able to bear risk; workers bear no risk and always get the same wage. Although most property rights are in the hands of capitalists, some may be owned by labour in the form of cooperates.

Accountability, autonomy and delegation in nursing Essay

Accountability, autonomy and delegation in nursing - Essay Example Nursing is a professional practice that deals with helping people in achieving and maintaining good health thus normal body functioning. The profession is entirely on nurse giving services to the human race. Nurses are guided by some code of ethics which they must abide to in order to perform their duties as requiredThe practice authority is based on social agreement outlining the practice responsibility expectations to enter the profession one must go through the territorial and national nursing boards all of which are administered and defined by the law thus defining a scope of practice.Autonomy means self independence, self governance and ability to practice self control. In nursing it means the idea of giving health professional (nurses) formal authorities in making independent decision concerning patient care. Autonomy is a key and central idea in the health care field of the modern world. It applies to the nurses as it allows them to exercise equitable control and judgment over nursing professional.(MacDonald ,2002)In the modern World nurses have some set professional standards that guide them in their work and which they all must adhere to. The standards clearly indicate the right way on how things can be done under the profession and also the wrong things which ought not to be done. Like any other profession nurses have that freedom of practicing professional judgment and setting their own standards of performance and employing the members and patients. (MacDonald ,2002) Professional autonomy will therefore give some justification as to why nurses act as per their own judgment (profession) rather than waiting to be guided by the physicians what to do. In this case the nursing profession will not been subordinate to the medical expertise but it will rather be independent of the medical expertise. Though the nurses will be retaining a scope of autonomy judgment on how the orders are carried out. It is very possible that nurses will know some things which are not known by their physicians. Thus is because nurses undergo some formal training that enables them to gain wide range of experience in some areas as under the profession for example nurses will understand and perform sterile dressing procedures perfectly than the physician will do will this regard wherever a physicians orders the nurse to do something that is in conflict with the professional autonomy of the nursing expertise than the autonomy dictates that the nurses has a right to object the fulfilment of such orders. (MacDonald ,2002) Accountability defined on the black's law dictionary in the state of being responsible or answerable to your deeds. Nurses in the nursing profession are required to be answerable to the physicians, patients and nursing board. They should be held responsible in any thing done under their profession hence answerable. Accountability ensures that professionals' ethical, acceptable and legal nursing conducts are maintained by the nurses. Nurses are therefore expected to show accountability in their profession as ling as they are engaged in it. They should perform their duties with regard to the acceptance nursing care and the acceptable nursing care and the set out standards a thing that will demonstrate higher accountability on the nurse own actions.(Hage ,2000) Accountability goes hand in hand with liability. (Hage ,2000) The black's law dictionary defines liability as a condition of being potentially subject to an obligation. The nurse profession carries moment's duties and obligation which guides the nurse on what to do. Nurses should therefore be held liable for anything that happened under his docket and should be held responsible for example. (Hage ,2000) A nurse should follow the procedures and policies as laid down by his employer and should follow the

Teaching English to Speakers of Other Languages Assignment

Teaching English to Speakers of Other Languages - Assignment Example Teaching English with examples and meanings of the verbs, proverbs, tenses, etc, in regional languages does help a lot to the students and have helped and improved me tremendously. 3) I didn't have any major problem in learning English. I used to talk English whenever with my friends, colleagues, etc. I used to concentrate more on my grammatical errors and tried to minimize the same. I started to talk English slowly because fast speaking does make it harder for me. I spoke slowly and then when I became fluent with English, I was fast. 4) a) Borrow: Lend - Borrow is to take and use something that belongs to somebody else. For ex; I would like to borrow your umbrella. Whereas Lend is to give something to somebody that belongs to you, for ex: I can lend you my umbrella. b) Win: Beat - Win is something that is achieved in the game/sports whereas beat is used against opponents. For ex. I win the prize. Or I have won the game. And on the other hand, I beat all the runners in the event or Brazil beats Austria to win the premier league. c) Go back : Come back - Go back is used to send someone back from where he has come. It puts emphasis on returning to the place from where you have left. For ex; Go back to your room or please go back to your place. Whereas Come back is used to call somebody back to the person himself who is calling. For ex.