Friday, September 6, 2019
Comparing Two Computer Advertisements Two Computer advertisements Essay Example for Free
Comparing Two Computer Advertisements Two Computer advertisements Essay Whether you like it or not, the media, to a large extent, defines your life and the way you think. It includes television, cinema, radio, video, magazines, books , the internet and newspapers. In this essay I will be taking an analytical look at two computer advertisements that caught my attention in two different newspapers, namely The Guardian, and The Sun. What is amazing is the amount of space taken up by both advertisements. Both adverts can be categorized as advertorials as the companies they represent are describing and promoting their respective products. As the Guardian is a broadsheet and The Sun a tabloid, it goes without saying that each will target a different audience. The content in text A features a computer and tells the reader about the software and hardware that they are trying to sell. The article is written in quite a persuasive style. The Macintosh Performa in text A is advertised in The Sun and makes use of an attention-grabbing heading that is also ambiguous: Difficult. Temperamental. Hard to understand. On a quick glance at the text and looking at the picture of a sullen-looking boy, one is ready to make the association about a boy who is possibly throwing a tantrum. And it is in the ambiguity where the punch-line lies. Unlike the boy who will be tantrumming from time to time, with the Macintosh Performa, theres no frustrating, baffling patience-trying set-up procedures. The layout is really spectacular. The article takes up an entire page. The main text is set out in three columns, relatively densely printed with early paragraphs playing on the implication that both computers and children can be Difficult. Temperamental. Hard to understand. The rest of the text stresses that the Performa is a well-behaved and versatile computer. The text is broken up by the use of two line drawings of the computer and the software. The tone of the text is reassuring, helpful, and stresses accessibility of the Performas functions. The price of the computer is tactically delayed until the third column: The price of the computer start at just à ¯Ã ¿Ã ½1,099. The reader or prospective buyer will at this point feel that it is worth every penny with all its functions. There is also a constitutional reference to the model featured and appears in very small print at the foot of the page. And a list of dealers is also in very small print at the foot of the page. Advertisement B shows a weak distant view of the front of an Aptiva computer. The company that promotes this product is IBM and their logo is located in the right hand corner at the bottom of the page. The complete system is there for the reader to see. I also think that they are trying to tempt the reader as they use a cluster of adjectives: Loud, colourful, fast-moving, enjoyable, stuff The immediate contrast between the two texts is the layout. Unlike text A, that has three columns, text B has no columns, only paragraphs with sub-headings. And this makes the advert appear dull and unattractive to the readers. But then again, the audience in this case is different to that of text A. As this advertisement appears in the broadsheet newspaper, its readers are usually keen business people and the emphasis is not so much on entertainment but on efficiency and cutting edge technology. Therefore, when the price 1,799 is quoted the reader will not be surprised at all. However, a touch of humor is added when OK, maybe not for dogs. appears in very small print next to the price. This humorous note may have been included to discourage readers from dwelling on the price. Reference to the model featured appears in a very small print at the foot of the page. The heading is fairly conventional, using bold, white lettering against a black background. The main text is set out in paragraphs and the word Stuff is repeated in the large 5 sub-headings. The tone of the text is light-hearted, whimsical, with a joke in each of the first two sections. You can also see the TOYS R US logo under the photo of the computer which tells you they are the outlets for the new Aptiva. Both advertisements use persuasive techniques for example, repetition in text B the word stuff. The word stuff gives it a more colloquial style. Of the two advertisements I liked the Performa more as it appears to be very user friendly: As soon as you plug it in, the Performa can run, However, it needs to be said, that when you buy an Aptiva, you buy into a new lifestyle.
Thursday, September 5, 2019
Effect Of Globalisation: Educational Policy
Effect Of Globalisation: Educational Policy Globalisation is a buzzword nowadays and it is often claimed as a natural process by many views especially from popular media. Globalisation is inevitable to a nation. Different nation may have different response and effect of globalisation. Many sectors are affected either in good or bad ways due to globalisation and one of the examples is in education sector. In this article, I wish to discuss the effect of globalisation on educational policy, especially in Malaysian context. Globalisation is not restricted to a definition; it can be define in many ways depending from which views it is seen. In my point of view, globalisation is a process where the world is shrinking, becoming borderless and viewed as a sense of global wholeness and unity. Globalisation made everything becomes easier and it has led to great changes in many sectors since hundred years ago. However, it has speeded up over the last century due to the presence of advance technology in communication. The usage of emails and internet are the example of globalisation where global communication takes place almost instantneous. According to Bottery (2006), globalisation can be defined as the planet is viewed as a whole and the speed of communication had shrunk it over the last few centuries. Many theorists and authors generally define globalisation a process involving the movement of the worlds people, images, technologies, finance including trade, money, and capital, and ideas, such as practices concerning states and other institutional policies. (http://infonomics-society.org). Globalisation is said to be marked by speedy, free movement of people, services, capital, goods, ideas and knowledge across borders. Some people believed globalisation is a negative phenomenon which affects the world in many ways. One of the common problems that are always associated to globalisation is environmental problems. To name a few, global warming, ozone depletion and imbalance ecology system are the impact of globalisation, specifically environmental globalisation. Another example of destructive globalisation impact; cultural globalisation is seen as the cause of losing ones culture and language since everyone is adapting and practising the dominant culture. McDonald is the example of recent dominant culture as a result of cultural globalisation. Despite the negative affect of globalisation, another group of people agree that globalisation has given advantages to the world, where people get more connected and informed than ever before. Looking from cultural globalisation, Bottery states it provides cultural variety in one location to eat virtually any national dish, attend any religious ceremony, and lis ten to any kind of music. These varieties, as claims by Bottery provide education with different windows through which new perspectives are gained. Besides that, cultural globalisation too offers access to different beliefs and approaches to life, and be a real force for spiritual growth (Bottery, 2006). On top of that, globalisation is not solely focuses on the advance of technology, Bottery (2006) in his article claims globalisation includes environmental globalisation, cultural, demographic, political, American and economic globalisation and it is a continuous process whether human being recognised or not. He then added that the process of globalisation affects nation states, generate policy mediations and have direct impact upon educational institutions. To conclude, different types of globalisation put different tensions to the world. However, the different types of globalisation interact and influence one another in diverse ways, creating a more complex and difficult world to live on. Education Education is ranked among the main concern of nation-states as it is playing a remarkable role in shaping and preparing children for the future in an increasingly globalised world. In fact, much money is spent on education as a public service due to its importance. To achieve the aims of education, traditionally, nation-states developed their education policy in regards to what they saw as important to their nation. However, in recent context, education policy is seen beyond the nation-states, it is become internationalised to the dominance of the global economy over the national politics. Within the wider context of globalization, education is now regarded as an international service, playing a remarkable mission in the global economy with investment in people, skills and knowledge. Simply, it argues that education policy nowadays is formed and implemented in a global context. The improvement of education policy recently is also due to global competitiveness, due to invent human cap ital discourse which is economically competitive to other nations. In such global context, improving global competitiveness has been targeted by nation-states education policy. This is due to invent human capital discourse which is economically competitive to other nations. (infonomics-society.org) According to Mundy, many countries have become more competitive by working hard to enhance the productivity of the domestic labour force which can be accomplished by introducing new educational policies, programs and reforms that prepare children to compete in the global labour force. He later added; despite benefitting the education, the competiveness among these nation-states enhancing the production of new education polices with full of value. In fact, many studies have confirmed that there have been new education policies that introduce reforms in curriculum, pedagogy and evaluation, seeking to boost competitiveness among nation-states. Examples of these reforms are engagement in international comparisons of test performance, national curriculum and productive pedagogies Rizvi and Lingard [41] confirm that globalization has reformed and redesigned the educational policy terrain. Effect The process of globalization has deeply shifted and changed the ways in which education policies are developed, implemented and evaluated as globalization has witnessed the reworking of the nation-state; the site at which public policy was most commonly created. Positive effect It is no doubt that globalisation leads to a better education policy. This is due to education is a vital part to help a nation to compete with other nations. The role of education has changed in most common nation-state as they realised the importance of giving proper education to the people which eventually helped the economic growth of the nation. For example, recent finding in India states that Indian Education System has increased fourteen-fold in terms of the number of universities and thirty three-fold in terms of the number of colleges, in comparison to the number at the time of Independence (http://www.aserf.org.in/presentations/globalization.pdf). As a developing country, Malaysia too undergoes changes in education policy to meet the need of this globalised world. The colonisation of British in Malaysia left long lasting effect to the deviations of Malaysian education policy, which is continuously changing until today. Traditionally, education in Tanah Melayu started as a private enterprise which is mainly concerned in producing man with means of knowledge and skills for his well-being and for his salvation in the hereafter. The education system in Tanah Melayu then changed as the British needs skilled people to work for them in order to exploit the economy in Tanah Melayu thus the British colonial provides the school for locals. When the British colonized Malay, they instituted an education system in all of the colonies with the purpose of helping the natives to maintain traditional life and to prevent social unrest through restricted education (Hooker, 2003). In fact, the British limited education to creating better fisherme n and farmers, because the British worried that an over-educated population might rebel against colonial rule (Hashim, 1996).( https://scholarsbank.uoregon.edu/xmlui/bitstream/handle/1794/9167/Tableman_Leslie_Diana_MPA_Win09.pdf?sequence=1) This is the starting point of revolution in education policy in Malaysia, where economic sector is the biggest influence to the change. Education is an important tool in supporting the infrastructure of a country, hence having a reliable education system is critical to the success of developing countries in a global economy (Tableman, 2007). (https://scholarsbank.uoregon.edu/xmlui/bitstream/handle/1794/9167/Tableman_Leslie_Diana_MPA_Win09.pdf?sequence=1) Much said globalization is synonymous with the opening of national borders to the international flow of goods, services, raw materials and resources, information and technology, and human resources. In the last three decades, East Asia has been reported to experience a period of economic development which has been described as unprecedented and miraculous (World Bank, 1994). Economic growth and educational expansion is closely related, and these two aspects are also linked to state formation and developmental state. It is supported by Green (2002), the coincidence in East Asia countries of economic advance with educational expansion clearly suggests a close relationship between the two. For example, it has been reported that in Hong Kong, Singapore, South Korea and Taiwan, the economic development grew eight per cent a year, which is way faster than other region on the world (Green, 2002). Generally, the enrolment rates in secondary school were below 50 per cent in each country in th e early 60s, however, these four countries have undergone enormous expansion in education, where each of the countries had quite high levels of basic education. In fact, Taiwan and South Korea now have among the highest rates of upper secondary completion in the world, and a large proportion of those who complete go on to higher education (Green, 2002). (ENGLISH AS DOMINANT LANGUAGE : http://idosi.org/wjihc/wjihc1(1)11/6.pdf) In response to economic recession in 1997 in Malaysia, the Malaysian government took a few drastic actions to reform the economy in Malaysia. The needs for more graduates and k-workers who could speak English well and who are able to work in multinational companies were listed as important strategies. To meet such needs, the government reversed the English language policy in schools. Beginning 2003, the medium of instruction for Math and Science subjects started to be taught in English. Having, at least, a credit in English in the national school examination would be an advantage for students to be accepted at public universities. Now English becomes a second language in Malaysia again. In fact, the last Malaysian Prime Minister revealed that 94% of unemployed graduated in the country are Malays and they are unable to procure jobs because industrial jobs called for a high English language competency. (http://books.google.co.uk/books?hl=enlr=id=xzrSYcBxaV4Coi=fndpg=PA123dq=effect+of+g lobalization+on+education+in+malaysiaots=KNH2yfoWDUsig=odAIpeFxJyJmIwMCY1hdrhvx4sc#v=onepageqf=false) Indeed, with the advancement of technology in the classrooms, the way students learn English in Malaysia may not be the same as it was before. (http://cluteonline.com/journals/index.php/CTMS/article/viewFile/5575/5658) However, there is complicated issue regarding the usage of English language to teach Math and Science, the policy is reverted to using Malay and English to teach both subjects. Despite the issue, it is remarkable that English language is an important language for people to compete, as most of the trade commodity use English to communicate. As a developing country, Malaysia needs to focus on the aspect of lifelong learning, which is essential to meet the changes in the demand for more knowledge workers, especially in producing skilled workers. In the area of higher education, universities have become factors of the competitive advantage of nations (Porter, 1998). To obtain and sustain competitive advantage in various industries, the higher education is the main locus that moves economies forward, and the primary means of educating and generating the talent or human capital. Besides that, due to the same fact to boost world economies, universities have become more self-consciously global, especially universities of the advanced nations, looking for students from around the world who represent the entire spectrum of cultures and values, besides sending their own students abroad in educational exchange programmes to prepare them for global careers. Some of the universities also offering courses of study that address the ch allenges of an interconnected world and collaborative research programs to advance science for the benefit of all mankind. As a consequence, the forces of shaping higher education cause the movement of people across the border. Students travel from one developed nation to another, and from developing or less-developed to the developed countries to seek good education. (http://amrjournal.blogspot.co.uk/2009/07/impact-of-globalization-on-malaysias.html) The preamble to the Malaysian Education Act 1996 states that education plays a vital role in achieving the countrys vision of attaining the status of a fully developed nation in terms of economic development, social justice, and spiritual, moral and ethical strength (http://link.springer.com/content/pdf/10.1023%2FA%3A1017572119543) The economic globalisation has affected Malaysian higher education policy where in 1995, the Malaysian government reversed its opposition to private universities and encouraged private sector investment in higher education. However, the private sector including foreign providers is strictly regulated. Malaysia instead legislated to maintain governmental control over the emerging private higher education sector in order to make it meet what the government sees as the cultural and economic needs of the nation. According to Ward and Eden (2009), for education, neo-liberal economics means introducing the kind of competition which makes private business success ful. Neo-liberals want a free-market in education, making education as commodity which is bought and sold; schools are the providers and parents and children the consumers or customers. In the 1990s not only private universities and colleges are liberalised, many private schools and international schools are also built. Now, foreign capitals are allowed to hold up to 49% of the shares in any private educational company. Branch campuses of foreign universities are allowed, in fact attracted to set up in Malaysia. (http://www.japss.org/upload/1.%20globalization.pdf By 2000, there were 11 public higher educational institutions, 7 private universities, 3 foreign university branch campuses, and more than 400 private colleges approved by the Malaysian government (Challenger Concept, 2000). Most of the private institutions offer their own diplomas as well as foreign-linked degree programs, some of which require students to complete one or more years of study overseas while others can be completed entirely in Malaysia. Some of these colleges, such as Taylors College, are foreign-owned. With the money flows through this education commodity, the economy of the country will develop greatly. However, one question remain, is this liberalization, globalization and privatization of education good for Malaysians, especially the poor. It is clear that the poor cannot afford to go to private school which requires high fees. For example, one of secondary schools in Malaysia, known as Saad Foundation College, the fees required for a year is about RM 41 000 (equivalent to 8200 GBP). That is a big amount of money compared to average salary of working class people in Malaysia. It is said that private school serves better place to educate the students, for example private schools have much smaller classes, much better student-teacher interaction, excellent extra curricular activities; we take the children out of the school and into the community and we even teach several languages like French, Bahasa Malaysia and Mandarin. Although private school is good for students lifelong lear ning, it is a disadvantage to the poor, where they have no chance to have the same kind of education and is always lacking. Tooley concludes in his recent report Could Globalization of Education Benefit the Poor? That: The argument began, first by showing that there are private schools available to, and patronized by, the poor in developing countries. Second, there is evidence showing that these schools are offering poor parents and children a better deal, educationally-speaking, than the state alternative. Teachers in the private schools, in particular, the research has suggested, show a much greater commitment to teaching than in the government schools. These two considerations suggest that private education in itself could be beneficial to the poor. (http://www.japss.org/upload/1.%20globalization.pdf) Economic globalisation has affect education greatly. Higher education is swept up in global marketisation. It trains the executives and technicians of global businesses; the main st udent growth is in globally mobile degrees in business studies and computing; the sector is shaped by economic policies undergoing partial global convergence, and the first global university market has emerged. (http://doc.utwente.nl/60264/1/Marginson07globalisation.pdf) Globalization is also affecting methods of educational delivery and support. Traditional classroom delivery is now enhanced with electronic learning support. Online courses, virtual classrooms and Web-based tutorials are some delivery methodologies for distance education across borders as a result of globalization. In fact, using ICT in education is inevitable as ICT has changed the way businesses and industries are conducted and influenced the way people work, interact and function in society (UNESCO, 2002). ICT has become common place at home, at work, and in educational institutions (Kirkup Kirkwood, 2005). The use of ICT, including the Internet at home and work places, has increased exponentially (McGorry, 2002). Explosion of knowledge and information in the era of information technology has somehow helped the globalization of education. The introduction of computers and internet and other technology-mediated learning through the use of VCD, CD-Rom, Email, E-Chat, database, webpage, LMS, digital library, etc have helped in the dissemination of information and knowledge to millions around the world (http://idosi.org/wjihc/wjihc1(1)11/6.pdf). Due to this fact, Malaysia is trying to integrate the use of ICT in education, besides to bridge the gap within the global trend as other countries have long developed the policy of ICT in education. The development of the Policy on ICT in Education in Malaysia is underlying of four major pillars; Human Capital, Budget, Digital Learning Resources and Infrastructure. One of the examples the implementation of ICT in Malaysian Education policy is the launching of Smart school. The objective of the smart school Flagship Application is The Smart School is a learning institution that has been reinvented in terms of teaching and learning methods and school administration system in order to prepare the students for the Information-Based Society. Creativity and better management of information is facilitated through the use of technology where students, teachers, administrators and parents are better prepared for the challenges of the information Age. The Smart School applications brings the benefit of technology to the educators and administrators. These also allow the young to get familiar with the ICT world using tools such as personal computers, scanners, printers, multimedia products, TV/videos, etc. at a much earlier stage in life. They get to appreciate the power of the Internet and multimedia applications, which can make learning more interesti ng and enriching. This will in turn result in them becoming more technology savvy (http://www.mscmalaysia.my/sites/default/files/pdf/publications_references/SMART_SCHOOL_ROADMAP_020506.pdf) Smart School is not just about ICT intervention in teaching and learning. The national curriculum and pedagogy are given the highest importance, with the role of teachers, administrators, parents and the community enhanced in the education of the Malaysian students. Individuality, creativity and initiative amongst the students are prioritised. However, ICT is critical in making the teaching and learning processes easier, more fun and effective, as well as making communication and management among the stakeholders more efficient.
Wednesday, September 4, 2019
Gunsmoke Synthesis Essay -- Television Media TV Essays
Gunsmoke Synthesis Between the years 1952 to 1961, the series Gunsmoke was broadcasted across the nation. The show gave people insight into a past life of men who carried guns, fought for what was theirs, and showed that even the hardest people could be tamed. It was a time when the heroes of the old west started settling down, and in doing so they were either good guys like sheriffs, or they were bad guys that robbed people or places. From the stories of Gunsmoke the central character was a U.S. Marshall named Matt Dillon. He was calm, steady, and easy to talk with. In Gunsmoke we see a man that takes his job seriously, from helping those in need to catching the wanted. The thing about Matt Dillon that catches you is that even though he has a sidekick he does things by himself as if he was trying to make sure that no one else got hurt. For example in "Skid Row" when he went to get Mr. Hordbee, he told no one what he was up to. In the episode "Bloody Hands" Marshall Matt Dillon stopped the two men Mr. Showmen and Mr. Gourd from fighting after he had told Chester, his deputy...
Tuesday, September 3, 2019
Regulatory Environment at Kudler Fine Foods :: Business Regulation
Regulatory Environment at Kudler Fine Foods Kudler Fine Foods is going through a shrinking and expanding process in the few months and will be temporarily closing some departments while a new catering service is being created. While some businesses may have personnel issues in dramatic expansions of business, Kudler Fine Foods has a path to follow that will allow all employees to stay employed and learn new aspects of the grocery business. With the expansion of Kudler Fine Foods, new resources will be needed. This paper illuminates the way to this goal and be in compliance with existing regulations. Kudler Fine Foods Obligations to the Employees The decision to use local growers of organic produce and start a catering service will result in the shutting down of some departments during a three-month refurbishing process. Because Kudler Fine Foods operates in the state of California, where "employment is at will', this means that the employer can fire the employee for no reason or any reason," (Greenburg, 2007). The only two exceptions are discrimination and breach of contract. Kudler Fine Foods' Employee Handbook states, "The only policy we will never change or cancel is our employment-at-will policy." The employment-at-will policy allows the employee or KFF to terminate employment at any time for any reason," (Apollo, 2007). Kudler Fine Foods has no obligations under "breach of contract", because no contracted employees exist in the company, so long as no terminations during the refurbishing are based on discrimination. The question of obligations to affected employees can be answered by looking at laws governing unemployment insurance. Since 1935, "federal law has authorized joint federal-state efforts [to protect] employees after their employment end," (Mallor, 2003, p. 1169). The Kudler Fine Foods Employee Handbook expressly states that all employees are eligible for unemployment insurance (Apollo, 2007). Because of this, the affected employees may be entitled to unemployment insurance payments if that meet certain requirements set forth by the state, including being unemployed through no fault of their own, being physically able to work and actively seeking work, (State of California, 2007). Kudler Fine Foods will need to keep in mind that the positions that are being laid off will need to be filled in three months, the company will have to be careful how they layoff the employees, so that the employees do not become disgruntled and look for other jobs, which would increase Kudler Fine Foods' need to train new employees.
Monday, September 2, 2019
Truman Doctrine :: essays research papers
à à à à à All things in history have a place and time. In fact we are history. Had it not been for the previous events in world history, our existence could have been questionable. What would have happened if Hitler did take over the world? Would we be alive today? What if the cold war turned hot at some point? All these doubts tend to help an individual realize that everything in world history happens for a specific reason and therefore everything has its own time and place. One significant event in United States history had been the Vietnam War. However, the Vietnam War that I speak of didnà ─≥t last from the mid 1960à ─≥s to early 1970à ─≥s. Rather, the events that had lead up to the proceedings of the situation in Vietnam began on March 12, 1947 with the creation of the Truman Doctrine. à à à à à Proceeding World War II, the threat of communism had been particularly high. In fact, the US feared the spread of communism within many undeveloped regions throughout the world. Therefore, within the Truman Doctrine incorporated the policy of containment. The policy guaranteed immediate aid to Greece in Turkey, which had been in danger of falling under communistic influences. Within such, the policy stated they would provide military and economic help to a country that was underdeveloped and being endangered. In reality, the policy was designed to secure countries that would easily fall to a communistic regime. President Truman had established this to create a sense of security not for the US, but the world as a whole. Truman believed that Russia was out to spread the sphere of influence in the east. In return, the US had been there to prevent such occurrences. Each country battled for its own beliefs. The policy of containment could be argued to be an initial yet distant spark for a happening in Vietnam. Nonetheless, President Truman left his imposing mark on the world history with his Doctrine and policy. Many still continue to argue that all post 1945 US Foreign Policies were in some way or shape related to the tactics of containment. In 1954, the Presidential tide was turned and the US was fresh out of a 3-year war campaign in Korea. The threat of communism had been rather high. The fear that life in the US might never be the same hit the hearts of many Americans. No American was prepared to give up their rights that had been fought for so hard in not one, but two devastating World Wars.
Sunday, September 1, 2019
Hospitality Story Assignment Essay
This paper discusses strategic opportunities for a unique non-profit venture. The equine industry is one among the major animal industry in the world. This is because horses ââ¬â the laymanââ¬â¢s term for equine ââ¬â are one of the most expensive animals to buy and to take care of. Equines can be considered as a pet for animal lovers, a practical means of transport within the farm or to country-side areas, and also a good form of business in a way of breeding and racing quality horses. But what happens to the race horses that can no longer race? Introduction The equine industry is one among the major animal industries in the world. This is because horses ââ¬â the laymanââ¬â¢s term for equine ââ¬â are one of the most expensive animals to buy and to take care of. Horses can be considered as a pet for animal lovers, a practical means of transport within the farm or to country-side areas, and also a good form of business in a way of breeding and racing horses. Indeed, there are a number of uses that can be applied for the horses. This is the very reason why the equine industry has been receiving great attention both from the government sector and the private animal-related organizations. There are a series of laws and regulations made to facilitate the smooth flow of equine industry, both in the business and health perspectives. Background Racing Industry History Horses, one of the most fascinating animals in the history of mankind, have been an integral part of society since the beginning of civilization. In the days of primitive culture, man looked towards the horse as a source of food. Since that time however, he has relied on the horse for warfare, work, transportation and sport. After God, said the Spanish conquistadors, we owed the victory to the horse. With equal truth it can be asserted that much of our human progress has been dependent upon the use man has made of the horse (Edwards, 1985). Edwardââ¬â¢s affirmation is further proven throughout history. From the migration of primitive nomads to the conquering of entire civilizations, there is no aspect of life that the horse has not affected. The horsesââ¬â¢ history began millions of years before humans even evolved. Horses were so important to ancient society, that such evidence is depicted through many works of art and literature. Through these remnants one can see exactly how horses were eaten, sacrificed, worshiped and ridden in battle since pre-historic times. Often times, especially in mythology, certain ideas about horses came about from an explanation of actual events. What is known today as the modern horse took many years to evolve into what it has become. ââ¬Å"One of the earliest records of man riding a horse is an engraving on bone, found at Susa from the third millennium BCâ⬠(Edwards, 1985). As they became more popular, horses soon replaced reindeer, and were used to draw sleds in Northern Europe. Likewise, horses also began to replace other animals as a vehicle. A mounted man on these fast-moving creatures could certainly hunt with greater efficiency. ââ¬Å"The first time man employed some means other than human power was an immense step in world historyâ⬠(Roberts, 1987). ââ¬Å"Manââ¬â¢s domestication of the horse throughout the centuries has been so thorough and comprehensive that there are really no truly wild horses left in existenceâ⬠(Roberts, 1987). Although horses do run free in the world, they are all decedents of some form of domesticated animal. The Breeders Breeders of Thoroughbred racehorses have a motto: ââ¬Å"Breed the best to the best, and hope for the best. â⬠Farms from California to New York, Florida to Maryland, are all trying to emulate what breeders in the state of Kentucky have done for centuries ââ¬â produce champions. For breeders, the study of bloodlines is a way of life. The art of matching a dam (the horseââ¬â¢s mother) with a sire (the father) to produce a top foal is part art form, part science, and a great deal of luck. For instance, Alydar, who finished second to Affirmed in all the 1978 Triple Crown races, sired a pair of Kentucky Derby winners in Alysheba (1987) and Strike the Gold (1991); Affirmed has yet to sire a Derby winner. The breeder will contribute to the race horse shelter every time a thoroughbred race horse is registered with the Jockey Association. This fee, of $200. 00 is collected by The Jockey Association and sent directly to the shelter to help with the costs of providing food, shelter and medical care for the horses. The fee will also provide the necessary salaries to the members of the team. The Horses The Thoroughbred breed originates from the Middle East, where centuries ago Arab rulers bred their great stallions to select mares in the hopes of producing faster and stronger horses. The lineage, or family history, of a horse is known as its pedigree. Soon after a horseââ¬â¢s birth, the owner and/or breeder registers it with The Jockey Club, the official racing record keeping organization for the breed. After the colt (male) or filly (female) is born, the breeder puts in countless hours of hard work to get the horse ready for the races. While most thoroughbreds are born between January and June, they have a universal birthday of January 1. This standard was set up to simplify the process of creating races for horses of a certain age. (For example, the Kentucky Derby is restricted to three year olds). During the young horseââ¬â¢s first autumn, they are separated from the mother and grouped together with other ââ¬Å"weanlingsâ⬠; continuing to grow and learn. The following spring, the developing horses, now known as ââ¬Å"yearlingsâ⬠will begin to be taught the ways of the racetrack. Beginning with the first days of placing a saddle on their back, they are being trained for a career at the races. The young horses begin training at on their ââ¬Å"homeâ⬠farm or shipped to a training facility to be ââ¬Å"brokenâ⬠for riding and eventually racing. Developing a good racehorse takes considerable time and patience. Training begins slowly, with light jogs and gallops around the track; developing a routine to get the horse accustomed to track life. Later, serious training begins; they start to put in longer gallops to build stamina, and work their way up to a ââ¬Å"two-minute lickâ⬠, meaning a robust mile gallop in two minutes. As it gets closer to their second birthday, the casual farm life has been left behind. Horses at this age now begin workouts, usually starting with 1/8 of a mile, called their first ââ¬Å"blowoutâ⬠, and working their way up as the day of moving from training center to racetrack nears. The Thoroughbred on the Track Today, Thoroughbreds generally begin their racing career at age two (Remember, all racehorses have a universal birthday of January 1), and remain racing as long as they are main competitive or until retirement for breeding purposes. A Thoroughbred is not considered an adult horse until it is five years of age, so when they begin their career at age two or three, they are really just developing children and teenagers. Horses go through a lot of growing pains and changes during this time. Often you will see precocious two-year-olds that are touted as next yearââ¬â¢s Kentucky Derby favorite that end up no where to be seen come that first Saturday in May. Most everyone in racing will tell you that their dream is to see their horse in the Derby winnerââ¬â¢s circle, but with some 35,000 foals born in the United States each year, and only 20 maximum make it to the race, reality sets in quickly. So even if a horse doesnââ¬â¢t make the Derby, there are plenty of opportunities for a horse to be successful on the track. As a horse develops, it usually acquires a certain racing style; whether it is a front-runner or off-the-pace type, or maybe it prefers racing on turf rather than dirt. There is the rare animal that is comfortable no matter how the race develops or on any type of track, able to adapt to every situation. Whatever their style, the bettor needs to compare it to the rest of the horses in the field and see how the race might unfold. The Trainers While the jockey is usually the person that the racing fans most identify with, the single most important player in a racehorseââ¬â¢s life is the trainer. Trainers generally earn their money in two ways: through a ââ¬Å"day rateâ⬠they charge the owner(s) for day-to-day training; and ââ¬Å"stakesâ⬠they earn when their ownerââ¬â¢s horse wins a race, usually 10% of the owners winnings. The trainer is comparable to a teamââ¬â¢s coach ââ¬â continually trying to produce winners with a constantly changing barnful of talent. For every horse in the barn, the trainer teaches them how to race, hones their speed, builds their endurance, sees to their care, and calls in help to heal their injuries. All horses possess a certain amount of class; ultimately telling in the level of race at which they will be successful. As a trainer begins to work with a horse, they assess that class and train accordingly. For the fans, training is like practicing. Horses are trained almost every morning, when they are taken to the racetrack to walk, jog, gallop or workout, depending on their schedule. Workouts are the most noteworthy part of the training regimen. Shorter workouts (those a half mile or under) are designed to increase speed, while longer ones build stamina. As with any athlete, horses experience physical problems. This is where the keen eye of an experienced trainer can significantly affect a horseââ¬â¢s career. Racehorses are by nature delicate, and by closely watching for and treating injuries before they become serious, the trainer will save his horse, owner and himself a lot of problems. For medical problems, trainers call in their veterinarian. At all racetracks, there are a group of vets who, usually working out of their vehicle instead of an office, travel through the barn area taking care of their clientsââ¬â¢ horses day to day needs. After all of this, the trainer still has to select the races in which the horses will compete. Trainers use the condition book, created by the Racing Secretary, to select the type of race for each horse in the stable. For example, if the horse has yet to win, it would be entered in a ââ¬Å"maidenâ⬠race against other non-winners. An old horsemenââ¬â¢s adage is to, ââ¬Å"keep myself in the best company and my horses in the worstâ⬠. Easier said than done, but some trainers have the knack. For the bettor, it is essential to watch the trainers and see which ones are the most successful. The track program has a stats page for trainers, with all the information needed evaluate when they are most successful. Knowing the trainers and being able to pick up on their hot and cold spells is a top priority in making winning selections at the track. The trainer will contribute to the race horse shelter every time a thoroughbred race horse is registered as a racing horse. This fee, of $100. 00 is collected by the race track and sent directly to the shelter to help with the costs of providing food, shelter and medical care for the horses. The fee will also provide the necessary salaries to the members of the team. The Jockeys Jockeys generally get their mounts in races when the horses are training each morning. A jockey employs an agent, who, working for a percentage of their riderââ¬â¢s winnings, tries to secure the best horse for them in each race. The tricky part for the agent comes when several trainers want their rider for the same race. Now the jockeyââ¬â¢s agent is like any bettor ââ¬â they are handicapping the horses and putting their rider on the most likely winner. Riding atop a Thoroughbred at speeds up to 40 miles per hour for a mile or more requires tremendous athletic ability and concentration. The best jockeys are skillful strategists and superior gamesmen. They are experts at bringing out the best qualities of their mounts. Top riders are also familiar with the characteristics of many other horses in the race. In addition to the athletic demands of racing, a jockey must maintain a certain weight for riding, normally between 100 and 115 pounds. Strict dieting and conditioning programs are a constant concern for most riders. The jockeys will be desired as caregivers and exercisers for the horses residing at the race horse shelter. The jockeys will be a salaried employee of the team. Many jockeys have a hard time finding employment after their racing careers are over. The race horse shelter will provide employment for these retire jockeys. Racehorse Industry The racehorse industry has been demonstrating positive levels of success and has had a considerable impact on the market overall. A 2003 summary report provided by the Louisiana State University summarized the successes and contributions of the horse industry as follow: ââ¬Å"The race horse industry is composed of 1,178 breeders who own 10,161 mares that produced 5,971 foals that were sold in 2003 for $35. 8 million. These breeders own 1,977 stallions that were bred to 5,313 mares, generating income from stud fees of $13. 3 million. The total income generated from racehorse production was $49. 1 million. An additional 2,229 racehorse owners owned 10,903 racehorses in training or on the track at a value of $109 million. The impact of racehorse owners and breedersââ¬â¢ activities in 2003 was $158. 1 million. The show and competition horse industry (horse shows, barrel racing, cutting, roping, team penning, etc. ) is composed of 2,600 breeders who own 7,847 mares that produced 4,901 foals that were sold for $14. 7 million. These breeders own 718 stallions that bred 8,351 mares, generating $12. 5 million in income from stud fees. The total income generated from show and competition horse production was $27. 2 million. Another 4,634 owners compete on their 14,901 horses valued at $59. 6 million. The total impact of the show and competition horse industry is $86. 8 million. A large portion of the horse industry is recreational. The horse is used for comfort, exercise and enjoyment. About 20% or 8,570 of the recreational horse owners bred 21,554 mares and sold 11,392 foals in 2003 for $17. 1 million. These horsemen own 933 stallions that were bred to 5,924 mares, generating income from stud fees of $592,400. The total income from production in the recreational horse industry was $17. 6 million in 2003. Another 25,453 recreational horse owners have 61,366 horses valued at $61 million. There are 129,022 registered horses in Louisiana, owned by 45,331 horsemen. These horses are valued at $324 million. An additional 70,000 grade and other equines are owned by 25,000 people who have a $210 million impact on the economy. In addition to the value of horses produced and maintained in Louisiana, the activities of the horse industry generate a tremendous cash flow. The four racetracks employ 3,000 people and generate expenditures of about $1 billion per year. The show and competition industry conducts an estimated 500 activities per year and generates $12. 5 million in expenditures. With the value of horses, expenditures on horses and the activities in which they engage, the impact of the horse industry is estimated at $1. 6 billion per year. â⬠(LSU, 2003). Apparently, the industry is heading in a positive direction. However, there needs to be better regulation of the industry, particularly in the development of appropriate business ethics to govern those involved in the industry. Sensible business ethics are one of the keys to organizational success. As a corporate strategy businesses involved with horses should lobby for effective legislation to protect the consumer, the business owner and the horse. In the U. K. , for example, all horses are required to possess a passport according to a legislation that came into effect on 31 December 2003. Other European countries have similar requirements. Even though horse owners previously registered horses this was on a voluntary basis for horses born after 1 January 1998. The new requirement ensures that all horses, particularly those specifically reared for the purposes of slaughtering and consumption, have a passport containing a history of veterinary medicines so that certain medicines do not pass along the food chain to humans. This requirement is also a more effective way of controlling over breeding in certain areas (Defra, 2002). Policies such as these are useful guidelines for conducting business so that managers adopt correct strategies in all aspects of the industry. Organizations must provide these business ethics and rights to employees (as well as to the livestock of the agriculture or farm industry) to safeguard their needs, to maintain friendly working environment, and to provide boost to a certain industry. Managers cannot anticipate that there will not be challenges in implementing certain principles that will contribute to eventual organizational success. Jonash (2005) warns that business owners need to be willing to face the challenges that go along with difficult business decisions and strategies. He holds that achieving short, medium and long-term success is not easy. He suggests that managers accept the reality that there are no quick fixes to organizational problems and thus should be willing to follow through with tested and proven strategies even if the implementation process seems difficult. The above-mentioned statistics show clearly that this system is working very well in the US and can even improve if the overall racehorse industry follows proper policies and procedures. Slaughter Industry History Slaughterhouses slaughter, for consumption, horses which have outlived their usefulness, or are in poor health condition. The history of horse slaughter houses can be trace back from the 8th century when Pope Gregorio III declared that the consumption of horse meat for food is an abominable act (Martuzzi et. al. , n. d. ). He also declared the people eating it as unclean people. However, until today, the use of horse meat is rampant. Customers who use horsemeat in their diet purchase the slaughtered meat in large quantities (House of Commons Hansard, 2002). Horses are slaughtered for meat and sold in France, Belgium, Holland, Japan and Italy. This mainly originates from the horse slaughtering houses that are widely distributed in Europe and in America. It was in 1928 when the selling of horse meat was strictly prohibited. However, the eventual abolition of this law may be the caused of the emanating horse slaughtering houses. During 1995-2000, the number of horse slaughtering houses along with horse consumption increased. It was only in 1999 when a decrease in the trend was observed and this was mainly caused by BSE, a disease that can be obtained from eating animal meat. More recently (2005), ââ¬Å"around 100,000 horses are slaughtered each year in the United States alone â⬠¦ to be slaughteredâ⬠(Meszoly, 2006). Among this large number of horses, 20,000 were exported alive to their countries. These countries include Japan, Mexico, and Canada (Reeves, n. d). In line with the rampant case of horse slaughtering houses, the American Horse Slaughter Prevention Act was established. Its primary goal is to end the slaughter of horses for human consumption. Most recently, it was on August 2, 2007 when an amendment to the 2008 Agriculture Appropriations bill was approved. This is another move to stop the act done by horse slaughtering horses, to remove its history, present deeds and future acts. Humane Society History The word humane means merciful, sympathetic and benevolent. (HSI Europe, 2008). The humane society is a collective effort of an association to ensure that feelings of mercy and benevolence spread among the local people not only towards their fellow humans but also towards all the ââ¬Å"living beingsâ⬠around them. These living beings include a whole range of animals, birds and at times even plants. Most recently altering the gene of animals through genetic engineering for the purpose of mere experimentation are also taken into serious consideration by the modern humane societies. Humane societies aim to prohibit in-humane and brutal behavior towards other humans and animals. Today humane societies for animal protection are specifically called ââ¬Å"societies for the prevention of cruelty to animals (SPCAââ¬â¢s)â⬠(HSI Europe, 2008). Brief Aims and Purposes of Humane Societies The basic aim of most humane societies and SPCAââ¬â¢s, remains to be the prevention of cruelty against animals. If animals cannot voice their own demands and cannot speak up against the brutalities being committed on them, it does not mean that humans should take advantage of them and justify their cruel acts to be correct. Other major purposes include dealing with the problem of shelter, adoption and euthanasia. Euthanasia (bringing about an easy death) is carried out in order to deal with the problems of unwanted animals in a community and prevent conditions of overcrowding in animal shelters. However, some SPCAââ¬â¢s have a no kill policy. This nevertheless does not mean that euthanasia is completely avoided; it means that it is used only very rarely in serious situations. On the international and national front many organizations fight for the rights of wildlife and work animals which face extremely harsh treatment from poachers, smugglers, hunters and other people who kill or use animals merely for economic gain and people who employ animals to work for them. History of Humane Societies United States of America: Though England was possibly the first known country to have set up a humane society, other countries like USA, Canada, Australia and New Zealand were quick to follow. Henry Burgh founded the first humane society of USA in 1866 in New York, known as the ââ¬Å"American Society for Prevention of Cruelty to Animals (ASPCA)â⬠The Humane Society of the United States, American Humane which was founded in 1877 as a network of local organizations to prevent cruelty to children and animals (HSI Europe, 2008). Many other local organizations were set up and worked with similar objectives such as, animal safety, providing sanctuaries and possibilities of adoption for animals and dealing with the problems of unwanted animals through the controversial process of euthanasia or otherwise through a ââ¬Å"no killâ⬠policy (HSI Europe, 2008). No kill actually means minimizing euthanasia so that it is only used under certain circumstances. United Kingdom: The first ever humane society was set up in England, known as the Royal Humane society founded in 1774 A. D. (HSI Europe, 2008). It was a charitable organization which awarded people for acts of saving human lives or restoring human lives by resuscitation. Following the steps of Royal Humane society, the Glasgow Humane Society was founded in Glasgow, Scotland in 1790. Since then it has been acting as an organization for theâ⬠prevention, rescue and recovery group set up for Greater Glasgow, Scotland (HSI Europe, 2008). An organization especially for animal rights was founded in 1824, known as the ââ¬Å"Royal Society for Prevention of Cruelty to animals (RSPCA) followed by Scottish Society for Prevention of Cruelty to animals (SSCPA) and Ulster Society for Prevention of Cruelty to animals (USCPA). An organization for treating animal illnesses and injuries of wildlife and the pets and working animals of the local poor people, known as the Peopleââ¬â¢s Dispensary for Sick animals was founded in 1917 (HSI Europe, 2008). Canada: The Canadian Federation of Humane Societies is a federation which represents as whole around 123 humane societies all over Canada. However, in 1869 in Montreal the first ever humane society of Canada was set up, known as the Canadian SPCA (HSI Europe, 2008). Australia: The first Australian SPCA was founded in 1871 in Victoria based on British RSPCA. Later, other such organizations were built in other states like in Tasmania in 1872, New South Wales in 1873, Queensland in 1883 and Western Australia in 1892. Though they were warranted the Royal Warrant in 1956, they had no connection with the RSPCA in the UK. For the purpose of voicing their desires in the federal government regarding animal issues, Australian RSPCA was founded in 1981 (HSI Europe, 2008). New Zealand: In 1882, in Dunedin, the first SPCA of New Zealand was set up. Other such organizations were formed in quick succession. Later they all combined into a union known as the Royal New Zealand Society for the Prevention of Cruelty to Animals, to work for unified goals and objectives (HSI Europe, 2008). International: Many SPCAââ¬â¢s are also running successfully on an international scale, mostly in European countries. Humane Society International HSI is one such example of an eminent US based SPCA working successfully in Europe since 1990 (HSI Europe, 2008). Non Profit Horse Rescue History At present, there are many non profit organizations for horse rescue and all of them share the same goals and objectives. These organizationsââ¬â¢ main goal and mission is to provide rescue, rehabilitation, foster care, and have a positive environment for those horses and equines that have either been abandoned, abused, unwanted, mistreated, neglected, tortured, retired, or are at risk of going to slaughter. Each non profit organization for horse rescue has its own history. Long ago, horses and equines were used for transportation. In 1950ââ¬â¢s when motorized vehicles were becoming more practical and affordable, horses were replaced as means of transportation by these lower maintenance and faster vehicles. Because of this, many horses were abandoned and neglected and were being sent to slaughter. Thus in 1952, a non profit horse rescue organization called HorseWorld was established to take care of the many working horses whose jobs were taken away and replaced by the motorized vehicles (HorseWorld, 2008). Many wild horses or mustangs or more accurately termed as feral horses freely roam on public lands in several states of America like Arizona, California, Idaho, Nevada, and Wyoming. However, the numbers of mustangs were declining as time passes. Mustangs are horses whose ancestors were domestic horses that first arrived in America with Christopher Columbus on his voyage in 1493 (Lifesavers Inc. , 1997). Many of these domestic horses were freed or escaped from early explorers, native tribes, etc. to become free-roaming horses all across America. In order to protect and rescue these horses, the Wild Free-roaming Horse and Burro Act was passed by Congress in 1971 and many non profit horse rescue organizations have come out to protect, manage, and control wild free-roaming horses on public lands. One of these organizations is the Lifesavers Wild Horse Rescue. There are many other non profit organizations that protect and rescue not only horses but also dogs and cats from dangerous situations. The important thing is that these organizations give a chance for these animals to have a better life. This reflects how these animal rescue organizations give value to the rights of animals to safety and just treatment. The equine rescue also provides a better option rather than horse slaughter. The fact that most of the rescue facilities are privately owned and mainly rely on donations may pose a challenge the implementation regulations lay down. This means that horses should not just be sent to slaughter just because they have lost their usefulness. The termination of these horses may be termed as a better option instead of heaping the animals in a rescue facility. Problem Statement This study is designed to assess the need to provide an alternative to sending race horse to slaughter, if the horse can be rehabilitated and have a successful purpose in life. The study includes a survey to the population of, breeders, trainers, jockeys, and race track owners. The survey consists of both qualitative and quantitative questions. The primary objective of the survey is to determine the need for optional resources for the race horse that can still have a viable life outside if the racetrack. Horseracing and the slaughtering of horses are two key industry areas involving the use of horses and both private and public sector corporations have some amount of share in either industry area. As with any other animal group it is no surprise that there is a continuing debate on the ethics of both horseracing and horse slaughtering for consumption. These twin industry areas have been the targets of concerns raised on the ethic of slaughtering horses, particularly those that would have previously been used in the horseracing industry but which are no longer of further use to their owners for a variety of reasons. These horses may be diseased, injured or ill and have little prospect for future recovery. To ensure that they do not suffer a complete loss, owners of racehorses sell these unwanted horses to slaughterers. Some people are totally against the slaughtering of horses. In America and European countries, horsemeat is comparable to the meat of other large animals such as the buffalo, goat, sheep, pig and others. Since people throughout the United States and Europe desire to have horsemeat as a part of their diet then naturally, the slaughter industry too has its own place. Thus, while persons object to the slaughtering of horses, there are those who have little or no objection to the consumption of horsemeat. Similarly, there are objections to the use of horses for racing because of the reported cruel treatment of these animals and their injection with dangerous substances and steroids to enhance performance. This is a very sore issue in the horse industry. Even sorer is the slaughtering of these horses when they are no longer profitable in the horseracing industry. This debate is challenging the viability of the equine industry, putting industry shareholders in an uncomfortable position. Both the racehorse and the slaughtering industries are producing at their full capacities in the US and the rest of the world. Like any other business these industries whether private or public need to adopt sound business management strategies through appropriate training so as to be good in business and to provide the best service to buyers and consumers. The care and the right use of horses is also the matter of concern. The primary use of horses is for racing. However, one cannot avoid the fact that the slaughterhouse, rather than the racecourse, becomes the home for horses unfit for racing. Every year, the number of unfit horses increases thus the number of slaughterhouses also increases. Slaughter industries in the public and private sectors purchase the unwanted horses. Traditionally, the hunter-jumper market has acquired most former racehorses that have no signs of muscular-skeletal abnormalities, and some use previous standard-bred racehorses for driving carriages. Horses that obtain career-ending injuries are not useful anymore for the owners and fall into the category of unwanted horses. Figures produced by the U. S. department of agriculture reveal, however, that the majority of horses slaughtered (92. 3%) are quite healthy and not, in fact, neglected. An overwhelming majority of Americans and members of Congress oppose slaughtering horses for human consumption (HSUS, 2007). One of the options in dealing with these unwanted horses is for slaughtering and distribution for consumption. The precise number of horses that make up this category of unwanted is unknown. However, some research reveals that 100,000 horses fall to slaughterhouses each year in the USA. The real number of unwanted horses is much higher than that reported. Horses used on farms are costly to owners, specifically maintenance costs for food, wastage disposal and land use. The slaughter industry appears to be the most attractive option in dealing with these horses.
Hallas Company Essay
Hallas Company manufactures a fast-bonding glue in its Northwest plant. The company normally produces and sells 40,000 gallons of the glue each month. This glue, which is known as MJ-7, is used in the wood industry to manufacture plywood. The selling price of MJ-7 is $35 per gallon, variable costs are $21 per gallon, fixed manufacturing overhead costs in the plant total $230,000 per month, and the fixed selling costs total $310,000 per month. Strikes in the mills that purchase the bulk of the MJ-7 glue have caused Hallas Companyââ¬â¢s sales to temporarily drop to only 11,000 gallons per month. Hallas Companyââ¬â¢s management estimates that the strikes will last for two months, after which sales of MJ-7 should return to normal. Due to the current low level of sales, Hallas Companyââ¬â¢s management is thinking about closing down the Northwest plant during the strike. If Hallas Company does close down the Northwest plant, fixed manufacturing overhead costs can be reduced by $60,000 per month and fixed selling costs can be reduced by 10%. Start-up costs at the end of the shutdown period would total $14,000. Since Hallas Company uses Lean Production methods, no inventories are on hand. Required: 1. Assuming that the strikes continue for two months, would you recommend that Hallas Company close the Northwest plant? Explain. Show computations to support your answer. 2. At what level of sales (in gallons) for the two-month period should Hallas Company be indifferent between closing the plant or keeping it open? Show computations. (Hint: This is a type of break-even analysis, except that the fixed cost portion of your break-even computation should include only those fixed costs that are relevant [i.e., avoidable] over the two-month period.) No, the company should not close the plant; it should continue to operate at the reduced level of 11,000 gallons produced and sold each month. Closing will result in a $140,000 greater loss over the two-month period than if the company continues to operate. Additional factors are the potential loss of goodwill among the customers who need the 11,000 gallons of MJ-7 each month and the adverse effect on employee morale. By closing down, the needs ofà customers will not be met (no inventories are on hand), and their business may be permanently lost to another supplier.
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