Hello Hello Essays (3431 words) - HIVAIDS, Health,

hello hello AIDS and YOU (May 1987) By Martin H. Goodman MD (this essay is in the public domain) Introduction: AIDS is a life and death issue. To have the AIDS disease is at present a sentence of slow but inevitable death. I've already lost one friend to AIDS. I may soon lose others. My own sexual behavior and that of many of my friends has been profoundly altered by it. In my part of the country, one man in 10 may already be carrying the AIDS virus. While the figures may currently be less in much of the rest of the country, this is changing rapidly. There currently is neither a cure, nor even an effective treatment, and no vaccine either. But there are things that have been PROVEN immensely effective in slowing the spread of this hideously lethal disease. In this essay I hope to present this information. History and Overview: AIDS stands for Acquired Immune Defficiency Disease. It is caused by a virus. The disease originated som ewhere in Africa about 20 years ago. There it first appeared as a mysterious ailment afflicting primarily heterosexuals of both sexes. It probably was spread especially fast by primarily female prostitutes there. AIDS has already become a crisis of STAGGERING proportions in parts of Africa. In Zaire, it is estimated that over twenty percent of the adults currently carry the virus. That figure is increasing. And what occurred there will, if no cure is found, most likely occur here among heterosexual folks. AIDS was first seen as a disease of gay males in this country. This was a result of the fact that gay males in this culture in the days before AIDS had an average of 200 to 400 new sexual contacts per year. This figure was much higher than common practice among heterosexual (straight) men or women. In addition, it turned out that rectal sex was a particularly effective way to transmit the disease, and rectal sex is a common practice among gay m ales. For these reasons, the disease spread in the gay male population of this country immensely more quickly than in other populations. It became to be thought of as a "gay disease". Because the disease is spread primarily by exposure of ones blood to infected blood or semen, I.V. drug addicts who shared needles also soon were identified as an affected group. As the AIDS epidemic began to affect increasingly large fractions of those two populations (gay males and IV drug abusers), many of the rest of this society looked on smugly, for both populations tended to be despised by the "mainstream" of society here. But AIDS is also spread by heterosexual sex. In addition, it is spread by blood transfusions. New born babies can acquire the disease from infected mothers during pregnancy. Gradually more and more "mainstream" folks got the disease. Most recently, a member of congress died of the disease. Finally, even the national news media began t o join in the task of educating the public to the notion that AIDS can affect everyone. Basic medical research began to provide a few bits of information, and some help. The virus causing the disease was isolated and identified. The AIDS virus turned out to be a very unusual sort of virus. Its genetic material was not DNA, but RNA. When it infected human cells, it had its RNA direct the synthesis of viral DNA. While RNA viruses are not that uncommon, very few RNA viruses reproduce by setting up the flow of information from RNA to DNA. Such reverse or "retro" flow of information does not occur at all in any DNA virus or any other living things. Hence, the virus was said to belong to the rare group of virues called "Retro Viruses". Research provided the means to test donated blood for the presence of the antibodies to the virus, astronomically reducing the chance of ones getting AIDS from a blood transfusion. This was one of the first real breakthr oughs. The same discoveries that allowed us to make our blood bank blood supply far safer also allowed us to be able to tell (in most cases) whether one has been exposed to the AIDS virus using

Jazz in the early 20th Century essays

Jazz in the early 20th Century essays Jazz is defined as a genre of popular music that official originated in New Orleans around 1900. Apparently, the word jazz originated in New Orleans jass, which was slang for sexual intercourse, but it gradually came to be applied to anything exciting. Other commentators have traced the use of the word in a musical context even further back, the first instance of writing dating to 1909. Jazz music is commonly characterized by intricate rhythms and syncopation, improvisation, call and response, and swing. First sweeping through the Western World in the 1920s and 30s, jazz has subsequently become entrenched as one of the characterizing movements in 20th Century culture. A revealing quote from Paul Whitman, the undisputed King of Jazz, shows the conditions in which jazz arrived in America: Jazz came to America 300 years ago in chains. That is, from West Africa via the black slaves who were imported to the states of Southern America to work for white masters in plantations. The slaves built up a rich hoard of work songs and ballads, lamenting their circumstances and conditions, and in time these developed into distinct genres, spawning the blues and ultimately jazz itself. However, it was never the sole property of the black community. Other influences including the minstrel shows put on by white performers as well as ragtime and Dixieland influenced the formation of jazz. Briefly, jazz emerged as a thriving form of popular music after it caught on among the musicians who were paid to entertain clients in the brothels of New Orleans at the turn of the century. Among the most important pioneers were cornet player Buddy Bolden and Jelly Roll Morton, who often claimed he had invented jazz. Subsequently the form developed under the influence of ragtime and the blued and a newfound home in Chicago. Jazz entered a golden age in the 1920s, when up-and-coming stars of ...

The Diamond Necklace - Mathilde Essay Example | Topics and Well Written Essays - 500 words

The Diamond Necklace - Mathilde - Essay Example Mathilde is truly happy only once in her entire life: at the ball. But, it becomes clear as the story progresses, that her happiness had a price all too high. On the night of the party her new dress and borrowed jewels give her the appearance of belonging to the wealthy world she aspires to. Because she believes herself rich for one night, she becomes rich in others’ eyes as well.  Fully at ease among the wealthy people at the party, Mathilde feels that this is exactly where she was meant to be—if it hadn’t been for the mistake of destiny. Her moment of happiness, of course, is fleeting, and she must spend the next ten years paying for the pleasure of this night. The saddest thing is that, despite all the hardship she is forced to endure during the next ten years, the memory of the night still lingers in her mind as the one perfect moment in her gray life. The necklace, beautiful but worthless, represents the power of perception and the split between appearance s and reality.

Iters 234 Essay Example | Topics and Well Written Essays - 750 words

Iters 234 - Essay Example She would first demonstrate stringing the beads to the children, then allow children to string beads on as they please. The teacher should make comments as the children play, such as "How many beads do you have so far?" or "What color beads did you use?". These questions are a good way to get an idea of a childs knowledge base. This activity meets the ITERS requirement because the stringing of the beads helps strengthen fine motor control and knowledge of colors and numbers is reinforced, which contributes to academic readiness. In this activity, the teacher would set out several knob puzzles on a table and allow children to come to the table as a free choice center. At first, the teacher should play with a puzzle, to model for the children. Then, she should let the children play with the puzzles. If children get frustrated, the teacher may show the child how to turn a puzzle piece around, but she should not do it for the child. This activity meets the ITERS requirement because it strengthens fine motor control and helps develop memory skills, which contributes to academic readiness. Before the activity, the teacher will need to make the dough and refrigerate it, so that it can be firm for the activity. This activity is best to do with individuals or small groups (2 to 3 children). The teacher should allow each child to make a sculpture, then put the sculptures on a baking sheet. Once the children have finished sculpting, their creations can be baked into tasty snacks at 350 degrees Fahrenheit for 5-10 minutes. This activity meets ITERS standards because it is an open ended activity that allows them to express themselves creatively. This is a two part activity, best done with two children or one child at a time. In the first part, the teacher takes each childs handprint in green paint, on the bottom center of the white paper. In the second part of the activity, the teacher allows the child to finish

The Entry into Practice for the Family Nurse Practitioner Essay

The Entry into Practice for the Family Nurse Practitioner - Essay Example This facility is in a rural medically-underserved area where the clinic is part of the hospital system – but is not a hospital in the strictest sense. The clinic, however, shares the tax ID number with the hospital. It is also a provider-based health clinic (more on family practice and services). It is well-funded and is qualified under health provider shortage and medically-underserved categorization. In this sense, it is qualified to use either category, depending on need and on advantages. It is a small community of fewer than 20,000 inhabitants but it would likely serve more than one county or community. This type of town is one where everyone would most likely know each other. All the providers would have an LVN and the clinic has a clinic manager who would be acting as a liaison between the clinic and the hospital CEO; this manager would also be an intake coordinator; he would also coordinate staff for rescheduling, for billing, and for referrals. Pros and cons of workin g in identified arrangement One of the advantages of working in the identified arrangement are that the provider would be able to get to know his patients and the circumstances surrounding his patients’ lives. Such an arrangement helps the provider administer the best type of care for his patients. Assessing the patient within his home environment is one of the ways for a provider to reach maximum efficacy (Hunt, 2008). The provider would not have much difficulty in evaluating his patients in their home setting because the community is small. Moreover, the provider would already know where the available resources are and know who would likely have access to such resources (Buppert, 2007). For the more specialized needs of the community, the clinic schedules specialists to visit at different times each month in order to reduce the need for patients having to travel to distant places to seek medical care. In the end, this practice helps ensure continuity of care for the patient s. Continuity of care is an important aspect of healthcare because it helps ensure that the patient would be fully monitored throughout his illness and would be able to eventually gain full recovery (Haggerty, et.al., 2008). Disadvantages are however also apparent in this set-up. For one, not many people would prefer living in medically-underserved areas because of the difficulty in accessing adequate and quality medical care (Shi and Singh, 2008). The more technical and higher level of services would be limited in this area. I noted however that the clinic where I precept conducts many high-level services because the health professionals in the clinic are very skilled. Throughout their years of practice in the rural setting, they have picked up and mastered various skills. They have encountered various patients and have come up with different ways to treat them or to stabilize them long enough to reach the next referral hospital. Even with the disadvantages which practitioners have encountered in the rural practice, the clinic has managed to work around its challenges and provide the best quality of services it can provide. It is important to note also that there are not as many positions for practitioners in the rural setting; the pay scale is lower than the average pay. The cost of services is however also lower than the cost of services appear in the urban setting.  

Water Pollution In Trinidad And Tobago Environmental Sciences Essay

Water Pollution In Trinidad And Tobago Environmental Sciences Essay Water covers two thirds (2/3) of earths surface with over ninety seven percent (97%) in oceans and just three percent (3%) is freshwater from streams, lakes, aquifers and ground water, with most of it trapped in ice caps and glaciers. Less than one percent (1%) of all freshwater is readily accessible for human use. Water makes up sixty percent (60%) of our body, seventy percent (70%) of our brain and eighty percent (80%) of our blood. A human being can go almost a month without food, but you cannot survive more than one week without water. Water pollution can be defined as any chemical or physical change in water that is detrimental to living organism. There are two main sources of water pollution, point sources and non-point sources from which pollutants enter the environment (water bodies). Point sources are from a specific location e.g. drainpipes. They are more easily controlled because the nature of the pollutant and quantity can be easily determined. Unlike non-point source that are much harder to locate and control, it is associated with run-off from land, and has no specific discharge point. DISCUSSION In Trinidad and Tobago water is mostly used for domestic, agriculture and industrial purposes and our main sources of pollution are associated with them. Domestic raw sewage and solid waste (garbage), Agriculture run of from fields and crops containing fertilizers and pesticides. Industries water treatment, solid waste, lubricating oils, chemicals and Oil spills. There is a number of existing legislation for dealing with water pollution in Trinidad and Tobago below is a list of a few: Section 29(1)(j) of the Petroleum Act (chap.61:02) provides for the making of regulations to prevent water pollution and for compensation. Regulation 3 of the petroleum (pollution Compensation) Regulations made pursuant to Section 29 (1)(j) of the petroleum Act, outlines the offences of oil pollution. Regulation 42(2)(c) of the Petroleum Regulations, requires a license to take precaution to avoid pollution of tidal rivers. Regulation 11 of Part II of the Petroleum (Testing, Storage, etc.) Regulations, prohibits the escape of crude petroleum, petroleum or dangerous petroleum stored under the regulation into an inlet or drain communicating with a public drain or storage. Regulation 20(4) of the Drilling Regulations made pursuant to the Mines, Borings and quarries Plugging of wells that could pollute water. Second Schedule, Part IV , paragraph 8 of the Town and country Planning Act (chap 81:01) (rev. 1980) provides that development plans can make provisions for prohibiting of pollution of rivers etc. Litter Act (chap. 30:52) as amended by the Litter (Amendment) Act (1981), Section 3(1) states that littering occurs when a person without reasonable excuse deposits any litter in a public place other than an authorized collection point or receptacle i.e. public place which is everywhere that the public has access to including any water body. Section 2(1) of the Litter Act, premises includes natural watercourses and drains. Section 18 (1) of the Waterworks and Water conversation Act (chap. 54:44) prohibits pollution of waters. Public Health Ordinance Sections 36(1), 37, 55-60, 68,70 and 80- Sets our regime for dealing with water pollution. Municipal Corporation Act (no. 21 of 1990) section 232(e) construction and maintenance of all drains and watercourses except main water-courses and highway water courses falls under the Municipal Corporation. Section 145 prohibits impeding of water courses. Section 42 of the Water and Sewerage Authority Act (chap. 54:40) states that WASA is responsible for maintain and developing the waterworks; for administering the supply of water; promoting the conservation and proper use of water resources. Section 51(1) provisions for the making of regulations for protecting water resources from pollution. Prevention of Water Pollution (Quare River and Valencia) Bye Laws Section 53(1) sates any person who allows to be polluted any spring, well or adit, the water from which is used or likely to be used for human consumption, or domestic purposes, or for manufacturing food or drink for human consumption can be held liable. Standards Act No. 18 of 1997, Section 15(1) gives power to make environmental standards. Environmental Management Act . Section 52- Management of Water Pollution (1) The Authority shall, as soon as practicable after the commencement of this Act, investigate the environment generally and such premises and vehicles as it thinks necessary for the purposes of- (a) ascertaining the extent of water pollution and significant sources of water pollutants; and (b) characterising or describing that pollution 2) The Authority shall cause a register of water pollutants to be maintained as prescribed by rule, which shall contain data identifying the quantity, conditions or concentrations relevant to the identification of each pollutants. (3) The Authority shall develop and implement a programme for the management of such pollution which shall include the registration and further characterisation of significant sources of any ongoing or intermittent releases of water pollutants into the environment. Section 53 Water pollution Permits (1) The Authority may require and grant permits to authorise any process releasing water pollutants subject to such terms and conditions as it thinks fit. (2) The terms and conditions of a permit may relate to the design, construction, operation, maintenance and monitoring of the facilities and processes releasing water pollutants. (3) A person shall apply to the Authority for the grant of a water pollution permit in accordance with the form as determined by the Authority. Section 54 Prohibiting Water Pollution No person shall release or cause to be released any water pollutant into the environment which is in violation of any applicable standards, conditions or permit requirements under this Act. Water Pollution Rules 2001. Section 4(5) Unless otherwise authorized under sub-rules (1), (2) and (3), no person shall allow the release of a water pollutant from a registrable-facility. Section 4 (6) Sub-rules (1) and (2) do not apply to- (a) operational releases from motor vehicles; (b) releases from households except where such households contain industrial or commercial facilities; or (c) releases authorized by a competent governmental entity into sewerage facilities owned or operated by such competent governmental entity. Section 5. Prohibition against release of water pollutants. (1) A person shall not release a water pollutant into any water approved by a competent governmental entity for human consumption without treatment or where treatment has been limited solely to disinfection. (2) A person shall not release a water pollutant into groundwater where- (a) the groundwater is vulnerable to contamination because of the hydrological characteristics of the area under which the groundwater occurs; (b) no alternative source of drinking water is available to substantial current or future populations; (c) the aquifer provides the base flow for a sensitive ecological system; (d) the release of a water pollutant may destroy a unique habitat; or (e) the groundwater is a current or potential source of drinking water or has some other beneficial use. CONCLUSION The water pollution rules 2001 was laid in the House of Representatives on 20 September 2001 and later in the Senate on 29 September 2001 but did not go through the entire negative resolution process so the EMA has not treated the rules as law. Monitoring of water quality in Trinidad and Tobago has been given low priority and there is no coordination between agencies. Problems associated with enforcement of legislation are as follows: Insufficient resources financial resources for facilities, man power, laboratory equipment and research, Number of enforcement agencies in Trinidad and Tobago is great; this creates problems with overlapping of jurisdiction and lack of co-operation between agencies. Lax attitude and corruption little or no enforcement actions initiated under the various pieces of legislation and allegations of corruption with non-enforcement of relevant laws even though there has been no proof of misconduct the initial allegations are a matter of concern. Lack of punitive sanctions the penalties for breaking the law are so low that it appears to be more cost-effective to break the law and pay the fine than to stop from breaking the law. Limited public education programs -minimal or no public awareness of the harmful effects of human behavior on the environment. Trinidad and Tobago must reduce the volume of pollutants entering its water bodies, more enforcement of existing legislation and public awareness on the importance of conservation. We all need water to survive so why pollute our most basic need. Word Count: 1379 words

Body Image - A Body Unknown :: essays research papers

It happened suddenly, surprisingly and overnight. One day I was a child and the next I was a sex object. Catching everyone from friends to teachers, parents to siblings off guard I had grown into a women and to some, a piece of female specimen that welcomed sexual advances, harassment and jokes. The one thing that has defined my womanhood more then anything else has been my breasts. I was thrown, unarmed into this situation at the tender age of 13, since then my views have changed. At 13 I viewed my buxomest body as a toy, an advantage, but after 5 years of being viewed as a sex object my views have changed. Changing my views ever further was reading Chapter 9 in Julia Woods Gendered Lives, this chapter dealt with the stereotypical roles of both sexes. One female role that applied directly to me was the sex object stereotype. Even after 5 years of continuous harassment I feel empowered and proud of my sexuality, I love my body, including my breasts. Wood described a sex object as so mething that was wrong, something that shouldn’t be a part of our society. Wood inadvertently made me feel like I was harming other women by embracing my sexuality. Wrong, I say, society has made me a sex object and I will do everything I can to make society deal with what they have created. I have always believed that my body was something to be proud of, something that I have treasured and praised throughout my life. For the first 6 months of my womanhood I felt I had been blessed. But, over the years I endured example after example that showed me there was something very, very wrong with the way society deals with sexuality. I did not see anything wrong when I was on an airplane with classmates and found them staring at my breasts. When I asked them what they were doing they simply replied, â€Å"waiting for turbulence.† That was funny, then. A couple months later I heard boys in the back row of my science class talking vulgarly about my body, naturally, I was upset, but chalked it up to immaturity and went on with my life. My freshman year of high school was the worst, so far. I didn’t feel like I could run in P.E. because the wrestlers, whom were all upperclassman would stand at the wall and yell elicit lines to me.

Illustrative Transactions and Financial Statements Answers Essay

Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis & Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity – Cost at lowest activity Highest activity – Lowest activity F = Total cost at highest activity level – V (Highest activity) Or F = Total cost at lowest activity level – V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 – $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level – V (Highest activity) F = $12,883 – $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level – V (Lowest activity) F = $9,054 – $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables Hi gh-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A& B PROBLEM 5-47 -A& B REFERENCES Lanen , N. W. , Anderson ,W. Sh. & Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]

PHILOSOPHY essays

PHILOSOPHY essays I've always been a philosopher at heart, overanalyzing situations, people, and nature; questioning values and our existence. Having long discussions that often lead into arguments on various aspects of life inspires me, as I take in other people's perceptions on life and develop my own. Over the past couple of years my views have drastically changed, and as I matured I sorted I had an epiphany one night last year, while having a telephone conversation with my friend Andre. He was a little older than me and a lot wiser. Him and I spoke for hours as we discussed life's many unanswered questions. That night we argued on the topic of destiny and whether it exists. I am one of those stubborn, independent people that chose to scoff at destiny for I wanted to believe that I had complete control over my actions. But as the night progressed and as our conversation deepened I began to see things Andre argued that we do not have complete free will, but only a limited amount. The rest is up to destiny to decide, which we have no control over. The idea seemed bizarre and outrageous, especially with my mentality at the time. I was a strong believer of free will and the idea of some supernatural force that predetermines our actions sounded crazy. He then gave me an example.Andre said that destiny exists because if we were to travel back and relive a moment, we would have acted upon it the same exact way. I wondered why as he continued.We wouldn't change our actions for that was the way we felt at that specific time and place, after all environment affects our actions. The pieces of the puzzle began to fit together, as words of wisdom entered my brain. Andre said that the small amount of free will that we have over our actions play a significant role as well. He said that we do have a choice to make a stand in life and "live it", or pursue a future. "We have the choice ...

UCLA Graduate School Admission Essay Example

UCLA Graduate School Admission Essay Example Free Online Research Papers UCLA Graduate School Admission Essay Example 1. Please provide us with a summary of your personal and family background. Include information about where you grew up, your parents, your siblings, and perhaps a highlight or special memory of your youth. One of the special memories of my youth dates back to 17 years ago. Four siblings of us were living relatively affluent lives thanks to our parents who had very respectful and well-paid jobs: my father was a judge and my mother, a pharmacist. However, as my maternal grandfather’s business, which my mother stood guarantee for, went bankrupt, we faced a crucial crisis. The creditors created a series of commotion at our house for almost everyday. We had to square the debts by disposing the whole of our fortune and subsequently had to move to a small and shabby place. My father heartily consoled my mother who reproached herself for all the mishaps. And he also told his children, who were having difficulties adapting themselves to the circumstances totally different from the ones they had in the past, that the crisis we were undergoing was only one of the many challenges we would have to face in the course of our lives. This financial crisis eventually forced my father to quit working as a judge and he had no choice but to practice law in order to stabilize our family’s finance. Despite his financial difficulties, my father never gave up living up to his own motto, â€Å"A life with justice and volunteering†. He not only provided free legal services to the poor and the powerless but also continued to offer donations to xxx (an institution for the disabled) which was a shock to me when I first visited. Having compared myself with those disabled people, I came to realize that my life was so blessed that I should be living with more passion and effort. From that day on, I volunteered with my father to take care of the disabled children every weekend. My father’s confident way of life gave our siblings great courage. We began to work part time in order to help our parents. My sisters, who had extraordinary talents in music, tutored young children in piano and violin. My brother and I worked at carwash and delivered newspapers. We kept saving money in a siblings’ savings account. After a few years of united family efforts, we were able to move into a new and better place. I would never forget the emotional sensations and delights we felt and shared at that moment. My siblings and I spent a part of money we saved on decorating the front yard of the new house and donated the rest of the money to xxx. After a long time, my brother became a lawyer. He serves as a key member of the Association of the Lawyers who care for the Human rights, a non-governmental organization composed of lawyers that actively seek to enhance social welfare and justice amongst the underprivileged. His continuous and active participation in these social activities despite his hectic life schedule as a practicing lawyer demonstrates to me his enthusiasm for acting on his own convictions. His enthusiasm has inspired me to act on my own beliefs. One of my sisters became a physician and the other, a broadcasting writer. Both of them are leading passionate lives at present. My family has shaped my beliefs and actions in profound ways. From my family’s never-ending practice, I have learned the courage to fight against the hardship as well as the generosity to help the underprivileged people. I truly love and respect all members of my family. Given the chance, I hope to show to my future classmates of Ander son, the perseverance and the sense of sacrifice for others that I have learned from my family. 2. Discuss a situation, preferably work related, where you have taken a significant leadership role. How do this event demonstrate your managerial potential? I believe the primary element of a leadership is to build confidence from the associates. In addition, I believe that this confidence is possible when there is professionalism, passion and a clear vision of the future about the assigned duty. My confidence in the leadership was achieved through a project on the merger of xxx and our company xxx in which I participated for 3 months in 19xx. As a leader of one of the 5 loan-evaluation teams to inspect the bad loan section of xxx, I conducted a research on the actual status of the loan of xxx. As a result of a meeting for the conclusion after the research, 4 leaders, except me, turned out to be against the merger. That’s because there was too much risk involved in the poor loan of xxx. For the 3 months, I worked on average over 100 hours a week, researching every inch the loan companies of xxx. Because I had confidence on the successful outcome of the merger based on my research, I proposed an additional meeting. In this meeting, I emphasized two factors. First, there is huge possibility for the poor loan of xxx to be transferred into a high grade loan assets within 2~3 years because the Korean economy is getting back on the right track with rapidity out of the IMF regime. Secondly, xxx is relatively vulnerable where xxx is strong in terms of market share. Therefore, xxx has a good chance to revive through the maximization of the synergy effect. The research leaders and executives encouraged by my argument based on comprehensive research decided to take over xxx in the long run. After a year of restructuring, the poor loan has recovered to great extent as I expected. In this context, the merger was considered successful. Throughout the experience, I was able to refine and prove my leadership skills, particularly in leading the participation of my colleagues by suggesting a clear vision for the future based on in-depth research and analysis. I believe that my leadership skills will continue to improve and will in the end enable me to serve as an effective manager in the future. 3. Discuss your career goals and why you want an MBA, particularly at this point in your career. Why, specifically, are you applying to the Anderson School? My long-term career goal is to establish a consulting firm offering integrated services for small to mid-sized companies in Asian countries such as Korea and China. In Korea, they currently accounted for over 60% of national GDP. However, their management skills and business approach are rather unsophisticated. I want to offer them integrated services that would cover major aspects of their needs especially in strategy development and financial infrastructure. I will contribute not only to their growth, but help them attain management expertise to compete with bigger and richer companies. In 19xx, I chose the xxx Company, a high-performing affiliate of the $xx billion of the Korean conglomerate, as my first career step out of college in order to broaden my professional capabilities in corporate finance and to obtain a more comprehensive understanding on the actual business organization. I majored in the field of philosophy in college and volunteered for the ‘Intensive Course on Financial Management’ from xxx after entering the firm in order to develop my inadequate knowledge related to the field of financial affairs. In effect, I completed 6 basic subjects such as Financial Reporting, Financial Statement Analysis and Capital Budgeting in full-time during 4 months. My experiences at the Loan Team and the Credit Analysis Team during the first 3 years provided me with skills in corporate analysis and evaluation, an understanding of corporate financial structure, and a professional knowledge of Korea’s financial industry. During the next one year, I have also gained knowledge on various functions, ranging from corporate vision development to management system control at the Business Administration Team. However, while I have had the hands-on experiences in the real business world, I believe a more structured training to complement my real-world exper iences at this point in my career will enable me to advance into a more sophisticated level of thinking. I am convinced that I will be able to cultivate my consulting foundation through an MBA program. By selecting courses for my major such as management strategy, finance, and entrepreneurship, I intend to establish a solid and fundamental framework of business management knowledge that is essential to a consultant. Aside from gaining theoretical business knowledge from an MBA, I would like to form a long-lasting relationship with my future classmates with whom I can provide help as well as receive support. When I establish my consulting firm, the international networks that would have formed during the MBA courses will help me reach potential clients, share knowledge, join partnerships and exchange our resources. Im very attracted to Anderson School for its well-deserved reputation in entrepreneurship. I learned that Anderson School offers many extracurricular activities for entrepreneurial students through the Harold Price Center of Entrepreneurial Studies. I would like to have chances to advance the theory and practice of entrepreneurship to make my future clients successful. An other reason I apply for Anderson is a wide range of opportunities with reference to geographic advantages of Los Angeles, one of the biggest international cities. I will make vigorous efforts to become a substantial leader in international arena in the upcoming 21st century by developing global business perspectives at Anderson. Upon graduation from the Anderson School, I would like to work for an international consulting company such as McKinsey, BCG or A.T.Kearney as a management consultant in order to develop more diverse experiences before I venture out to set up a consulting company. Based on my current experiences and the potential knowledge obtained at Anderson as well as the professional consulting firms, I will be able to achieve my long-term goal of establishing a consulting company for the small to mid-sized enterprises of Korea and other Asian countries within 10 years to come. 4. Describe your most significant personal accomplishments to date, explaining why you view it as such. My most significant personal achievement was the contribution to the successful establishment of a night school when I was a college student. Because I was interested in minority rights, social injustice and other social issues, I joined the ideology-focused student movements after entering the xxx University. After a while, however, I realized that these movements could not grant real support to those who were suffering from the pain. I changed my personal interest into the solution of the practical social problems. My congenial friends and I tried every effort to find out something we could do in an underprivileged region of Seoul. We soon realized that most of the students in the region, aged 13 to 17, could not attend school at all because they had to earn money to support their families or because of their parent’s objections and disinterest in their children’s education. We decided to offer a more comprehensive educational program in place of regular schooling to provide the essential education in a more personal setting. I was responsible for recruiting more teachers and soliciting donations, while others recruited students and developed various contents of the programs. Owing to two years of our personal sacrifice, this institute named xxx built strong reputation as a secondary educational institution within the community. This night school in which I am participating as a counselor has developed into one of the biggest institutes among the night schools run by college students. I was able to learn leadership and the way to manage an organization by solving a lot of problems originated during the process of establishment and management of the school. I was also able to mature myself in terms of humanity by working together with teen-agers from underprivileged environments. Above all, I am most proud that I was able to serve as an inspiration to the underprivileged people in terms of hope and courage. Student Name Applying for MBA Berkeley -Haas Research Papers on UCLA Graduate School Admission Essay ExamplePersonal Experience with Teen PregnancyBook Review on The Autobiography of Malcolm XThe Relationship Between Delinquency and Drug UseTwilight of the UAWHip-Hop is Art19 Century Society: A Deeply Divided EraThe Effects of Illegal ImmigrationRelationship between Media Coverage and Social andComparison: Letter from Birmingham and CritoPETSTEL analysis of India

Genghis Khan's Conquest and its impact on the Society Essay

Genghis Khan's Conquest and its impact on the Society - Essay Example Genghis Khan was first called Temjin in honor of a Tartar enemy his father had recently defeated. When the boy was nine, he was betrothed to Brte, who belonged to the Konkirat tribe - according to the rules, he was supposed to live there until he reached the marriageable age of 14. But rival tribal members killed his father, therefore, Temjin returned to his family. This gave Temjin a claim to be the clan's chief, though his clan refused to be led by a boy and soon abandoned him and his family. They were forced into exile: for the next few years, Temjin and his family lived the life of impoverished nomads, surviving primarily on marmots and other small game. They barely survived the harsh winter, but then, another tribe raided their camp and took Temjin prisoner, placing a heavy wooden collar around his neck to prevent escape. However, Temjin managed to free himself, return to his tribe, and by his early teens, gain the reputation as a furious warrior. Around the age of 16, Temjin at last married Brte, thus he began to forge cooperation among the many clans and tribes through diplomacy. While the number of the young leader's alliances were still small, a rival tribe, the Merkits, raided Temjin's camp and kidnapped his wife. Temjin called on his friend and later rival, Jamuka, for aid. ... He then allowed survivors to choose between joining his forces or being put to the sword. Another key to his success was an alliance with his father's blood brother (anda), Toghril Ong-Khan, Khan of the Keraits, which were another tribe. Eventually, relations between Temjin and Toghril soured (as with Jamuka), which led to a war that left Temjin victorious. Thus, during this period he endured many hardships, the years between 1185 and 1206 were the most difficult years in his life. Nevertheless, it only made him stronger - using his personal charisma, and strong will Temjin managed to unite the tribes into a single federation by 1206. It was a turning point for the Mongols, who had a long history of internecine, dispute and economic hardship. At a Kurultai, a council of Mongol chiefs he was acknowledged as "Khan" of the consolidated tribes and took the name Genghis Khan (variously defined as "Universal Lord," "Rightful Lord," or "Precious Lord", Oceanic Ruler or Resolute Ruler) (Man 49, 204; Ratchnevsky 5-37; Weatherford 10-37, 92). 2. Years of conquest. Although Genghis Khan now ruled the whole Mongolia, he was not content to remain there. At the time of the Kurultai, when Genghis obtained his title, the Mongols were involved in a dispute with the Tangut Empire of Xi-Xia (it comprised much of northwestern China and parts of Tibet), which demanded tribute from them. This campaign lasted form 1207 until 1210 with the Xi-Xia ruler submitting to Genghis Khan. In 1211, Genghis Khan led his armies against the Jin (or Chin) Dynasty that ruled northern China in order to prevent them from challenging the Mongols for territory and resources. The Mongol army crossed the Great Wall of China in 1213, and in 1215 Genghis besieged, captured, and sacked the Jin capital of

Phizer Marketing and Products Essay Example | Topics and Well Written Essays - 1000 words

Phizer Marketing and Products - Essay Example The ultimate aim of every marketing activities of Pfizer is to maximize sales through increased prescription writing. Pfizer know that majority of the patients all over the world are purchasing medicines based on the prescriptions from their doctors. So, Pfizer’s advertising strategies give number one priority to doctors rather than patients. They know very well that once the doctor prescribes their medicine, most of the patients may purchase it without a second thought. Direct-to-consumer (DTC) advertising of drugs has been legal in the USA since 1985, but only really took off in 1997 when the Food and Drug Administration (FDA) eased up on a rule obliging companies to offer a detailed list of side-effects in their infomercials (Direct-to-consumer advertising under fire, 2009) Targeted ads are possible nowadays because of the rapidly increasing popularity of internet and social media. Sending of customized emails is one of the major marketing strategy implemented by many of th e prominent organizations like Pfizer. Pfizer uses social media like Facebook, Twitter, MySpace etc to reach out individual customers. In short, Direct To Consumer advertising (DTC) is one of the prominent advertising channels in Pfizer’s’ marketing activities. ... â€Å"The New York Times reports that Pfizer is planning to lock up the market for heart treatments by bundling its new drug (toretrapib, which is still in experimental stage of development) to the company's bestselling cholesterol lowering drug, Lipitor† (Pfizer Marketing Scheme Stirs Concern_NYT, 2005). The aim of Pfizer is to have two birds for one shot. In other words, they are trying to exploit the publicity and brand value generated by its new product for selling some of their existing products. Even though the above marketing strategy has raised many criticisms, Pfizer do not bother about such criticisms and they are going ahead with the marketing strategy of forcing the heart patients to purchase more Pfizer products. â€Å"Marketing activities with health care professionals must convey full and substantiated information about the side effects and the safety profile of medicines† (Practicing ethical sales and marketing, 2011). In order to strengthen the bondage between the consumers and the company, Pfizer reveals the side effects associated with each of the drug they sell. The above strategy helped Pfizer to increase the confidence of the people over Pfizer products. It should be noted that most of the other pharmaceutical companies do not have the habit of revealing the side effects of their products in their marketing campaigns because of their concerns about the possible negative impacts. Pfizer always believe in telling the truth to the consumers which helped them to increase the relationships with its customers. Pfizer succeeded in partitioning the entire market based on the differences in the purchasing behaviors of the consumers. â€Å"Segmentation analysis is actually based on the theoretical belief that every