Activity Based Costing Study Guide free essay sample

Hours of design time| Facility-level| General factory administration Plant building and grounds| Direct labor-hours* Direct labor-hours*| *Facility-level costs cannot be traced on a cause-and-effect basis to individual products. Nevertheless, these costs are usually allocated to products for external reports using some arbitrary allocation basis such as direct labor-hours -Unit-level activities- are performed each time a unit is produced. The costs of unit-level activities should be proportional to the number of units produced. -Ex. Providing power to run processing equipment is a unit-level activity because power tends to be consumed in proportion to the number of units produced. -Batch-level activities- consist of tasks that are performed each time a batch is processed, such as processing purchase orders, setting up equipment, packing shipments to customers, and handling material. Costs at the batch level depend on the number of batches processed rather than on the number of units produced. -Ex. The cost of processing a purchase order is the same no matter how many units of an item are ordered. We will write a custom essay sample on Activity Based Costing Study Guide or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Product-level activities- relate to specific products and typically must be carried out regardless of how many batches or units of the product are manufactured. Product-level activities include maintaining inventories of parts for a product, issuing engineering change notices to modify a product to meet a customers specifications, and developing special test routines when a product is first placed into production. -Facility-level activities- are activities that are carried out regardless of which products are produced, how many batches are run, or how many units are made. Include items such as factory management salaries, insurance, property taxes, and building depreciation. An Example of an ABC System Design -Under ABC, the manufacturing overhead costs at the top are allocated to products via a two-stage process. -In the first stage, overhead costs are assigned to the activity cost pools. In the second stage, the costs in the activity cost pools are allocated products using activity rates and activity measures. -Ex. In the first stage cost assignment, various manufacturing overhead costs are assigned to the production order activity cost pool. These costs could include the salaries of engineers who modify products for individual orders, the cost of scheduling and monitoring orders, and other costs that are incurred as a consequence of the number of different orders received and processed by the company. -Once the amount of cost in production-order activity is known, procedures from Job-Order Costing are followed. Example of Activity Based Costing Comtek Sound, Inc. , makes two products, a radio with a built-in CD player (called a CD unit) and a radio with a built-in DVD player (called a DVD unit). Both of these products are sold to automobile manufacturers for installation in new vehicles. Recently, the company has been losing bids to supply CD players because competitors have been bidding less than Comtek Sound has been willing to bid. At the same time, Comtek has been winning every bid it has submitted for its DVD player, which management regards as a secondary product. The marketing manager has been complaining that at the prices Comtek is willing to bid, competitors are taking the companys high-volume CD business and leaving Comtek with just the low-volume DVD business. However, the prices competitors quote on the CD players are below Comteks manufacturing costs for these unitsat least according to Comteks conventional accounting system that applies manufacturing overhead to products based on direct-labor hours. Production managers suspected that the conventional costing system might be distorting the relative costs of the CD player and the DVD playerthe DVD player takes more overhead resources to make than the CD player and yet their manufacturing overhead costs are identical under the conventional costing system. The company may have even been suffering a loss on the DVD units without knowing it because the cost of these units has been so vastly understated. Conversely, it seems Comtek has been overcharging for the CD units all along since their costs were overstated. -When a company implements activity-based costing, overhead cost often shifts from high-volume products to low-volume products, with a higher unit product cost resulting for the low-volume products. -This happened in the Comtek example, where the cost of the low-volume DVD units increased from $150 to $207. 0 per unit. This increase in cost resulted from batch-level and product-level costs, which shifted from the high-volume product to the low-volume product. Fewer DVD units are processed per production order than CD units. Evaluation of Activity Based Costing Benefits -improves the accuracy of product costs in three ways: -it usually increases the number of cost pools used to accumulate overhead costs, which in turn accumulates costs for each major activity -the activity cost pools are more homogenous than departmental cost pools. In principle, all of the costs in an activity cost pool pertain to a single activity. In contrast, departmental cost pools contain the costs of many different activities carried out in the department. -Activity-based costing uses a variety of activity measures to assign overhead costs to products, some of which are correlated with volume and some which are not. -makes it clear that batch setups, engineering change orders, and other activities cause overhead costs rather than just direct labor. Managers thus have a better understanding of the causes of overhead costs, which should lead to better decisions and better cost control. -can be used as a part of programs to improve operations Limitations -The Cost of implementing ABC -the cost system must be designed, which involves a cross-functional team. It requires taking valued employees away from other tasks for a major project. -The data used in ABC must be collected and verified. In some cases, this requires collecting data that has never been collected before. Because of these costs, some managers might decide that the costs outweigh the expected benefits ABC costing would bring about. *When is ABC most likely worth the effort? When companies have: -products that differ substantially in volume, batch size, and in the activities they require -conditions have substantially changed since the existing cost system was established -overhead costs are high and increasing and no one seems to understand why -management does not tr ust the existing cost system and ignores data from the system when making decisions -Limitations of ABC Model relies on a number of critical assumptions: -the cost in each activity pool is strictly proportional to its activity measure. We have little evidence on this, suggesting that overhead costs are less than proportional to activity. Also known as increasing returns to scaleas activity increases, the average cost drops. -This means that product costs computed by traditional or activity-based costing will be overstated for the purposes of making decisions

career development portfolio Essay Example Essay Example

career development portfolio Essay Example Paper career development portfolio Essay Introduction Supply Chain Management (SG2038) Case study on DLH as a third-party logistics player Abstract This study or essay attempt to examine the role DHL plays as a third party logistics player and the advantages of the business role of DHL in todays’ supply chain management. Based on the rapid growth of other logistics companies, it will also analyse the challenges DHL is facing and also the challenges the company could face in future in relation to supply chain management. Furthermore, recommendations will be given that could maintain and promote the success of DHL’s role in the third party logistics business. Introduction Company background DHL is a logistics service based industry founded in 1969 in San Francisco by three young shipping executives – Adrian Dalsey, Larry Hillblom and Robert Lynn. Since then, it continued to grow rapidly until today where it stands to be the market leader of the international express and logistics industry. In 1969, it took its primary step in planning for its future through personal shipping of documents by airplane from port to port so they can be, examined and see to, before the ships arrive. As the year goes by DHL network expanded largely, reaching out to every of its customers around the globe. Their market share increased and became more intricate therefore in order to meet the changing needs of its customers both globally and local level, it adapted to the new market changes. career development portfolio Essay Body Paragraphs DHL international network now links more than 220 countries and territories in the world. It offers incomparable skill in express, overland transport, contract logistics solutions, air and ocean freight and international mail services. Behind its success are its employees whose main focuses is on customers’ needs and provision of individual modified solutions since its success has always been around delivering service of extreme excellence to its ustomers ( DHL 2013). Role of DHL as a third-party logistics (3PL) player As a third-party logistics player, DHL plays a significant role in providing services to its clients of outsourced logistics services for all or part of their function of supply chain management. DHL normally focus on integrated operations which can be customized to the needs of customers based on the condition of the market demand and delivery service supplies for their materials and products (Razzaque and Sheng, 2006). The role of DHL thus is to maintain balan ce in its customers supply chain anagement by rendering services such as; DHL freight transport: this is one of DHL’s most common services it involves the movement of goods from one location to the other. This may be from a particular retail store to another or perhaps from a coastal port to a warehouse. They help their customers to constantly improve on their means of transportation by getting products to the market more efficiently and faster therefore making them gain competitive advantage (Bardi and Tracey, 2006). Warehousing and distribution: As a third-party logistics, DHL offer some form of warehousing and distribution. In this sense, the clients business hires the company to store their goods in an organized facility and later distribute the goods to different locations (Ahmed and Raflq, 2003), DHL fulfilment: this can be described as a version of warehousing where they store goods in a warehouse, and then different collections of the goods are assembled in other cont ainers or box. DHL maintains employees, pickers and packers who are able to carry out orders with speed and high level of accuracy (Stefansson, 2006). Supply chain solution: DHL render a special service in helping their clients improve their operational performance and rofitability by making use of current lean and green supply chain management techniques (Lieb, 2005). Advantages of DHL’s business role in supply chain management DHL’s business role in supply chain management enables business to stay ahead of their rivals with greater flexibility, lower cost structure and strong customer satisfaction. Here are some of the advantages of DHL’s business role in supply chain management; Better focus on core activities DHL’s business role in supply chain management allows business or clients to focus on their activities that are of great importance to the company. In a period of rapid growth, operations in a company will expand and when this happens, it may con sume both human and financial resources at the expense of the main activities that made the company successful but, when these additional operations are outsourced, the company focuses on the core activities (Nwokah, 2009). Reduced cost on operations and recruitment The role of DHL in supply chain management evades the needs for companies to hire workers in-house so that operational and recruitment cost are minimized to a great extent (Hertz and Monica, 2003). Risk management In any business or investment, there are, certain level of risk involve. DHL 3pl business in supply chain management is to assume and manage these risks and they can also decide a better way of avoiding these risks since it is one of their area of expertise (Kim, 2003). Increase efficiency In the supply chain, most business that does everything by themselves, often have higher research and development, marketing and distribution expenses and these expenses are passed on to customers. However, with the cost stru cture and economic of scale of a third party logistics like DHL, can give an important competitive dvantage to your firm (Langley and Capgemmini, 2012). Innovation This is one of the greatest advantages of DHL’s business role in supply chain management in the sense that it applies its expertise in various ways that will improve, business operations by, introducing innovative business ideas and technology (Rahman, 2011). Challenges faced by DHL from the perspective of supply chain Third-party logistics like DHL experience constant challenge due to pressure from customers and new innovative ideas in supply chain. However, these challenges, brings about changes in their operations. Inventory policy changes: the consistent changes in the organizations inventory process has become a big challenge to the logistics outsourcing companies including DHL. In this way, the supply chain concepts such as just-in-time and Just-in-sequence approaches have put a challenging demand in the serv ice of DHL Express. Hence, contemporary organizations, does not work in isolation due to interdependent on each other. DHL however is currently strategizing towards changing their original methods on service delivery to ensure efficiency as well as customer satisfaction (Gibson etal, 2006). Competitors: the entrant of various companies into logistics outsourcing industry has become a great challenge to DHL’s services. Logistics report in I-JK 2009 revealed that smaller companies are using channel freight-forwarders which are positioned to enhance service delivery to the customers (Wright, Pickton, and Calliw, 2002). This association has made DHL to lose some of its customers, since the rivals, provides the same services. Also other big competitors like UPS and FEDEX are buying smaller logistics firm to expand their business and this situation may cost DHL its foremost position in the world Express Service. Transportation cost: increase in the cost of transportation (increase in the price of fuel, gas and diesel) creates a big challenge to third-party logistics providers like DHL. For instance, when there is an increase or scarcity in petroleum products, there will be a delay in delivering goods to their supposed destination. As a result of this delay, there will be a loss to the involved organization (Virum, 2003). Globalization: the new trend in globalization, have brought about a change in the concept of third-party logistics business. Users or customers of third party logistics re now demanding more from their service providers as a result of new innovative ideas in supply chain thereby, pushing third-party logistics like DHL to take a new turn (Langley, Newton and Tyndall, 1999). Recommendation For DHL to maintain its successful role as a third-party logistics player in various business industries, it needs to improve in its Just-in-time and Just-in sequence inventory strategy and acquire more channel fright-forwarders that will enhance quick delive ry of goods in other to meet and satisfy the pressing needs of its customers and when this is done, they will be able to regain their lost customers hereby allowing them to compete and retain its place in the logistics business. However, to reduce the delay in the delivering of goods due to scarcity and increase in the price of petroleum products, DHL should have a store or a bank where petroleum products can be stored in case of such occurrence to facilitate the delivery of goods and avoiding loss in the side of customers. As the world continues to develop into a more globalized economy and organizations are coming up with new ideas and becoming more demanding, DHL should also create new innovative ideas o match with the present trend in the globalized economy. Conclusion As third-party logistics companies to grow, the role of DHL in the third-party logistics business will in no doubt continue to change and as the economy continues to move into a more globalized world, the challeng es of DHL will increase thereby making its services stronger and giving them more competitive advantage in the long run of logistics business and supply chain management. Referencing Ahmed, P. and Rafiq, M. (2003) ‘Internal market issues and challenges’. European Journal of Marketing, 37 (9) pp. 1177-1186. Bard’, E. nd Tracey, M. (2006) ‘Transportation outsourcing: a survey of US practices. International Journal of Physical Distribution Logistics Management, 21 (3) pp. 15-21. DHL official website (2013) Available at: http://www. dhl. com/en. html, (Accessed Nov. 18, 2013). Hertz, S. and Monica, A. (2003) ‘Strategic development of third party logistics providers’. Industrial Marketing Management, 32 (2) pp. 139-149. Kim, J. (2006) ‘Logistics in Korea: current state and future directions. ‘ International Journal of Physical Distribution Logistics Management, 26 (10) pp. 6-21. Lieb, R. C. (2005) ‘The 3PL ndustry : where it†™s been, where it’s going. Supply chain management review, 9 (6) pp. 20-27. Langley, J. , Newton, B. and Tyndall, G. (1999) ‘Has the future of third-party logistics’, Supply Chain Management Review, 56 (5) pp. 85-94. Langley, J. and Capgemmini (2012) 2012 16th Annual Third-Party Logistics Study. Nwokah, N. (2009) ‘Customer-focus, competitor-focus and marketing performance’. Measuring Business Excellence, 13 (3) pp. 20-28. Rahman, S. (201 1), An exploratory study of outsourcing 3PL services: an Australian perspective, An International Journal, 18 (3) pp. 342 – 358. Razzaque, M. and Sheng, C. 006) ‘Outsourcing of logistics function: a literature survey. ‘ International Journal of Physical Distribution Logistics Management, 28 (2), pp. 89-107. Stefansson, G. (2006) ‘Collaborative logistics management and the role of third-party service providers’, International Journal of Physical Distribution Logistics Management, 36 (19) pp. 76-92. Virum, H. (2003) ‘Third party logistics development in Europe’, Logistics and transportation review, 29 (4). Wright, S. , Pickton, D. and Calliw,J. (2002) ‘Competitive intelligence in UK firms; a Typology. Marketing intelligence Planning, 20 (6) pp. 349-360. 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Medical and Dental Dialogue for ESL Learners

Medical and Dental Dialogue for ESL Learners English learners can practice medical vocabulary and reading comprehension with this dialogue between a patient and a dental hygienist.   Dental Hygiene Dialogue Sam: Hello.Gina the Dental Hygienist: Hello Mr. Waters. Im Gina. Ill be cleaning your teeth today. Sam: Dr. Peterson has just filled two cavities. Why do I need a cleaning?Gina the Dental Hygienist: Well, we have to make get your teeth and gums clean and disease free. Sam: I guess that makes sense.​Gina the Dental Hygienist: Oral health leads to trouble-free teeth. Ill start off by removing plaque. Please lean back and open wide. Sam: OK, I hope its not too bad.Gina the Dental Hygienist: Everybody gets plaque, even if they floss regularly. Thats why its important to come in twice a year for check-ups. Sam: (getting his teeth cleaned, cant say much...)Gina the Dental Hygienist: OK, please take a drink and rinse. Sam: Ah, thats better.Gina the Dental Hygienist: OK, now Ill apply some fluoride. Which flavor would you like? Sam: I have a choice?Gina the Dental Hygienist: Sure, we have mint, spearmint, orange or bubble-gum - thats for the kids. Sam: Id like to have the bubble-gum!Gina the Dental Hygienist: OK. (applies fluoride) Now, let me give your teeth a final flossing. Sam: What type of floss tape do you recommend?Gina the Dental Hygienist: Personally, I like the flat tape. Its easier to get between the teeth. Sam: OK, Ill remember that the next time I buy floss. How often should I floss?Gina the Dental Hygienist: Everyday! Twice a day if possible! Some people like to floss after every meal, but thats not absolutely necessary. Sam: (after finishing the cleaning) I feel much better. Thank you.Gina the Dental Hygienist: My pleasure. Have a pleasant day, and remember to floss every day - at least once a day! Key Vocabulary to clean someones teethdental hygienistto fill cavitiesgumsdisease freeoral healthto lead toplaqueto remove plaqueto flosscheck-upto rinsefluorideto apply fluorideflavorflossingfloss tapefloss after meals

Operations Management Essay Example | Topics and Well Written Essays - 2500 words - 4

Operations Management - Essay Example 1. Introduction This report elaborates the operations management process at Green Life, a firm that is into production of vegetables and raising turkeys. This report highlights the significance main critical functions of operations and aims to reinforce the fact that operations management is critical to success of any business. This is accomplished on the basis of three main competitive dimensions, operations effectiveness, customer management and product innovation. The concept integrates 8 Ms of operations management, which are the determinants of business performance. 1.1 About the business Green Life Inc. deals with growing vegetables and raising turkeys. The business peaks during Christmas. These products are sold on retail basis as well as supplied to other shops on wholesale basis. For this, an operations strategy that would integrate appropriate production based on previous sales and demand would help in optimizing the production, which would maximize profits and minimize los s from wastage through wasteful activities as well as wastage of products resulting from storage, delivery or overproduction. Setting up these operations is a highly challenging task and involves a myriad of interdependent activities and issues for the operations manager, all of which need to be addressed at the same time in order to ensure a successful business as well as maximum customer satisfaction. 1.2. Operations management: Operations management comprises of all activities that are required for production of specific goods or services. These activities include planning, designing, and the production process; integration of marketing, finance, human resources and strategy (Brown, 2000). The production/operations processes involve inputs, which include the 8 Ms such as money, material, machines, manpower, management, markets, methods and messages (Nel, 2007). The inputs are processed in someway through series of preplanned activities in order to produce desired outputs, which c an be in the form of completed parts, products, chemicals, service to customers, completed paperwork etc. Operations management also involves provisions and processes for storage of inputs as well as outputs (Shim & Siegel, 1999). An illustration of this transformation process is shown in appendix 1. 2. Competitive elements in OM: Adopting competitive dimensions will reinforce the organization’s value by choosing distinct activities or initiatives that can deliver unique mix of outputs. These outputs may include value for money to the customer, customer service, quality products etc other than the main products. These can be achieved by designing the right strategy that cad deliver operational efficiency and high-quality products. Chase (2006) identifies three major components for strategy namely, operations effectiveness, customer management and product innovation. Operations effectiveness refers to the core business processes needed to run the business. Business processes i nclude all business functions from taking customer orders, handling returns, manufacturing, marketing, delivery of finished products etc. Customer management refers to understanding and maintaining customer relationships by meeting customer demands and expectations. Product innovation refers to development of

How to become a nurse practitioner, what are the prerequisites, how Research Paper

How to become a nurse practitioner, what are the prerequisites, how much money and how long it will take me - Research Paper Example A nurse practitioner is a high level nursing profession so it needs a properly acquired higher education. They can proceed like normal physicians due to the extensive knowledge they have acquired while becoming a nurse practitioner. They give primary care to the patients in hospitals and can diagnose or treat patients as well. The main responsibilities of nurse practitioners are to perform physical tests, prescribe physical therapy, ordering of diagnostic tests and other related errands. The major information which I required about this career is the education needed for being a nurse practitioner. Upon researching about the educational requirements for this career I came to know a lot about the career itself. It is not at all an easy task to become nurse practitioner because plenty of hard work and time is needed to become a good nurse. To become a nurse practitioner a master degree is required but in order to get that, first he or she needs to complete all the prerequisites in orde r to further carry on with the higher education. The prerequisite for master is a bachelors of science in nursing (BSN). The curriculum that BSN follows includes the course of anatomy, physiology, nutrition, microbiology and nursing. BSN completes in four years time just like other degrees. Additionally, the candidate for this program has to be a current license registered nurse. In order to get this license there is a criterion to follow, which varies from state to state. But usually what the candidate requires is the completion of an approved nursing program, passing the exam of National Council Licensure Examination or NCLEX-RN and last but not the least they need to have clinical experience in this field. After completion of degree, the applicants now need to complete Master of Science in Nursing (MSN) degree from an approved nursing program. The main aim of this degree is to prepare the student for specialty in a specific field and primary care. There are various topics that ar e taught in this program which include pathophysiology, advance nursing practice, ethics and other related courses. A Masters of Science in nursing degree is a minimum requirement for becoming a nurse practitioner. Even though master’s degree is enough in order to get into the profession of nurse practitioner but still most students do opt to get admission in doctoral degree program so that it helps them in increasing their career opportunities and expertise. This doctoral program teaches the students advanced methods of how to take care of the needs of the patients. It also helps them to pursue career in teaching and make difference in the field of teaching as well. The general topics that are taught in this doctoral program are capstone project, leadership, behavior complexity and population health. All these courses are taught to enhance the knowledge of these nurses so that they can use this knowledge to help other people and also to pass on this to their students. Other then the information about the education the next question which is also equally important is that how much time all of this takes. As a bachelors degree in nursing is required for this which is of four years, we can straight away add four years to this time. After this the Masters of Science degree in nursing is required which takes almost two to three years. Now, by simply adding up

Effects Of Consumerism In The 21st Century Marketing Essay

Effects Of Consumerism In The 21st Century Marketing Essay The term consumerism denotes an economic and a social order, whose objective is to encourage the purchase of goods and services, in a large amount. Consumerism is part of the media culture, and is associated with Thorstein Veblen, who criticizes extensive consumption. Veblen keenly observed the middle class of the twentieth century, and denotes that there level of consumption increases towards the end of the twentieth century. Their consumption behavior reflected materialism (Close, 24). On this note, consumerism during the 21st century has led to the rise of materialism, and this is most notable in the technology sector. Materialism in the technological sector is depicted by an increase in the sales of technological gadgets, such as mobile phones, personal computers, compact disk players and other electronic devices. Companies producing these gadgets are known to make millions of dollars in terms of profitability, and an example includes Apples, and Samsung electronic companies. These companies further accelerate the notion of materiality by improving the quality of their products, to carter for completion that emanates from the companies technological companies. There is an increase in companies producing these gadgets, because of a higher demand. This is only precipitated by the concept of materialism (Hoyer, 41). In the American consumer culture, there is a shift from the moral values of spirituality, communalism, and integrity while consuming the products of a company, or an organization. People now focus on competition and disconnection. On this note, our consumer behaviors depict us as materialistic individuals. In relation to competition, an individual will look at what another person has, and strife to buy the same gadget, or a different gadget. People compete with each other, not because they need the product, but to show their competitors that they can afford the same gadget. This is also an aspect of materialism, and it does not support the moral values on consumption. In the 21st century, business organizations initiate policies that will make their products attractive to famous personalities, because they greatly influence the reception of their products at the market. For instance, business organization will pay millions of dollars to sports leading sports personalities, and famous musicians, for purposes of marketing their products. Players like Michael Jordan, Tiger Woods and David Beckham have made millions of dollars, just endorsing the products of various companies. As a result of their endorsements, the products of these companies, have managed to penetrate their target markets. On this note, consumers purchase these products, for purposes of having a feeling of instant gratification. This is called an aspect of emulation. People strive to emulate those of a higher status than them. The poor strive to live like the rich, and the rich strive to live and behave like the famous. The consumption behavior of man during the 21st century has shaped him into an individualistic person. Individualism is seen on the corporate sector, at the same time it is depicted on a person himself. For example, producing and consuming commodities result to the extraction, and use of the natural resources. Factories create products from natural resources, and during the process of production, they exert toxic wastes. Using the commodities produced, especially the technological commodities, they emit carbon, which is responsible for eroding the environment. These companies do not want to change their policies and they continue with their productions, with minimal or no measures to reduce the emissions of carbon (Kanner, 51). They do not care on the effects of their productions to the environment. On the side of consumers, they need to boycott the products of companies that do not put in place environmental policies that will ensure the protection of the environment. One argument is that consumers need the products; this argument is not convincing because there are many companies which may be producing the product, and at the same safeguarding the environment. The only reason that emanates from the consumers in regard to this is individualism. The consumers only care for themselves, and not the future generations who will benefit from the various environmental measures that consumers can help to initiate. Consumerism creates the tendencies of narcissism (Steckstor, 27). Narcissism refers to a tendency whereby a person feels he or she is better than the other person . A Narcissist does not care for anyone else, apart from himself, and he or she usually seeks attention. The rise of consumerism in the 21st century has accelerated this notion of Narcissism. This is because of the production of various luxuries, and unnecessary materialistic goods which trade at the markets. These products act as a social mechanism, which place people into classes. For instance, the type of a person might judge the social class of another person through the type of car the person drives. For instance, an individual driving a Mercedes Benz might look down upon an individual with a Toyota cab. On this note, some people develop relationship with products, with the belief that they are a substitute for a good human relationship. This creates a concept of cultural hegemony, whereby a person believes that, because he or she has a certain product, he or she is better than those who do not have such kind of products. The 21st century notion of consumerism has made men and women to possess a dominant nature in the society. According to research, mankind is consuming more than 30% of what the environment within their surroundings produces (Solomon, 37). According to this research, countries which consume more than what they can produce, look for ways and means of filling in the deficit, by depleting the resources of other states (Solomon, 23). Thatà ¢Ã¢â€š ¬Ã¢â€ž ¢s why States like China, engage other countries in the globe, for purposes of looking for energy to satisfy their needs. United States of America also imports a majority of its oil from Saudi Arabia, and Nigeria. This is because it does not have sufficient energy to carter for the consumption needs of its citizens. Our Human goals have changed extensively dues to our consumer habits. For instance, in seeking a service, humans will be motivated for what they will get in turn, instead of how they will use the service to benefit the society. A good example, is in the education sector. A person will seek education, for self-gain, instead of seeking to serve the society. A person will acquire a job, basing on the expected salary, and not to serve the organization that employees him. This shift in our mentality has changed the goals of mankind in relation to consumption. The 21st century mankind is impressed by innovative ideas, and products. Man does not just buy a product, because it is on the market, he buys a product based on its technological capacity and ability to satisfy their needs (Kukathas, 18). This is because of the availability of money, made possible through the various opportunities that present themselves at the global economy. For instance, in the 1960s, companies did not care for people with little money to spend. This is because they believed these people did not have the ability to influence the market performance of their products. At the current century, business organizations are forced to seek the customerà ¢Ã¢â€š ¬Ã¢â€ž ¢s opinions, ideas and thought concerning their products (Chin, 16). This is because the customer will only buy a product that satisfies his requirements and needs. The 21st century consumer has an ability to bring the downfall of a company, and this is because of the power of the internet and the social media. On this note, the human goal has changed from buying outdated products, to new and innovative products (Steksor, 31). This is proved by the constant innovations and improvements of Apples product, which are well received in the market, and has surpassed Nokia, and Samsung in the smartphones market. The performance of Apples in the market is largely attributed to its innovative tendencies, and this is what consumers look for in a product. The goal of mankind has changed to accumulating money, for buying luxurious products. This is as opposed to accumulate money for purposes of improving the society. Consumerism has made mankind to depend on factories and government institutions to carter for their basic needs, in exchange for money. Men and women, leave other people, such as business entities to carter for the production of these services. Man is so much focused on money, so that he may gain access to as many possessions as possible (Chevalier et al, 21). On this note, he is unable to carter for his basic needs, such as growing food for domestic consumption. Due to this change of human goals, mankind takes other jobs, to supplement his earning, which in turn he or she will use to buy unnecessary luxuries. On this note, men and women waste their times, on jobs that do not challenge their mental capability, just for purposes of buying luxuries. In conclusion, consumerism is an international phenomenon. Purchasing and consumption of goods and services in excess to an individualà ¢Ã¢â€š ¬Ã¢â€ž ¢s capability existed during the eras of the first civilization. This depicts the periods of ancient Rome, Babylon and Egypt. Industrial revolution accelerated the concepts of consumerism. During this period, States in Europe, such as Britain, Belgium, Germany and France sought colonies so that they could provide raw materials for their industries. These colonies were in Africa, and Asia. These countries focused on building their industrial infrastructure through mining, oil production, building of transport and communication networks, and creating effective financial regimes. During this period, these States were able to create enough foods for the people, and workers were exploited by working many hours a day, giving them little time to engage in consumer activities. In United States of America, the concept emerged during the 1920s, with the rise of cheaper goods. This notion is similar to that of Europe and in particular, Britain. In Britain, the rise of cheaper, and excessive good due to industrial revelation lead to the emergence of the consumerism culture. Before the periods of 1920s, Americans struggled to feed themselves, because of the scarcity of money, and limited productions (Gunter, 31). But in 1920s, there was the development of an assembly line that made it possible for production of goods in plenty, and thus led to cheaper production. Factory owners also advertised their products, and the results of this were an awareness of the products in question and their availability. The driving factor in this period was the cost effectiveness of the products in question. This is also the guiding factor in the consumer tendencies of the 21st century. Consumers are guided by the availability of money to spend, and the products to buy.

A Game of Thrones Chapter Three

Daenerys Her brother held the gown up for her inspection. â€Å"This is beauty. Touch it. Go on. Caress the fabric.† Dany touched it. The cloth was so smooth that it seemed to run through her fingers like water. She could not remember ever wearing anything so soft. It frightened her. She pulled her hand away. â€Å"Is it really mine?† â€Å"A gift from the Magister Illyrio,† Viserys said, smiling. Her brother was in a high mood tonight. â€Å"The color will bring out the violet in your eyes. And you shall have gold as well, and jewels of all sorts. Illyrio has promised. Tonight you must look like a princess.† A princess, Dany thought. She had forgotten what that was like. Perhaps she had never really known. â€Å"Why does he give us so much?† she asked. â€Å"What does he want from us?† For nigh on half a year, they had lived in the magister's house, eating his food, pampered by his servants. Dany was thirteen, old enough to know that such gifts seldom come without their price, here in the free city of Pentos. â€Å"Illyrio is no fool,† Viserys said. He was a gaunt young man with nervous hands and a feverish look in his pale lilac eyes. â€Å"The magister knows that I will not forget my friends when I come into my throne.† Dany said nothing. Magister Illyrio was a dealer in spices, gemstones, dragonbone, and other, less savory things. He had friends in all of the Nine Free Cities, it was said, and even beyond, in Vaes Dothrak and the fabled lands beside the JadeSea. It was also said that he'd never had a friend he wouldn't cheerfully sell for the right price. Dany listened to the talk in the streets, and she heard these things, but she knew better than to question her brother when he wove his webs of dream. His anger was a terrible thing when roused. Viserys called it â€Å"waking the dragon.† Her brother hung the gown beside the door. â€Å"Illyrio will send the slaves to bathe you. Be sure you wash off the stink of the stables. Khal Drogo has a thousand horses, tonight he looks for a different sort of mount.† He studied her critically. â€Å"You still slouch. Straighten yourself† He pushed back her shoulders with his hands. â€Å"Let them see that you have a woman's shape now.† His fingers brushed lightly over her budding breasts and tightened on a nipple. â€Å"You will not fail me tonight. If you do, it will go hard for you. You don't want to wake the dragon, do you?† His fingers twisted her, the pinch cruelly hard through the rough fabric of her tunic. â€Å"Do you?† he repeated. â€Å"No,† Dany said meekly. Her brother smiled. â€Å"Good.† He touched her hair, almost with affection. â€Å"When they write the history of my reign, sweet sister, they will say that it began tonight.† When he was gone, Dany went to her window and looked out wistfully on the waters of the bay. The square brick towers of Pentos were black silhouettes outlined against the setting sun. Dany could hear the singing of the red priests as they lit their night fires and the shouts of ragged children playing games beyond the walls of the estate. For a moment she wished she could be out there with them, barefoot and breathless and dressed in tatters, with no past and no future and no feast to attend at Khal Drogo's manse. Somewhere beyond the sunset, across the narrow sea, lay a land of green hills and flowered plains and great rushing rivers, where towers of dark stone rose amidst magnificent blue-grey mountains, and armored knights rode to battle beneath the banners of their lords. The Dothraki called that land Rhaesh Andahli, the land of the Andals. In the Free Cities, they talked of Westeros and the SunsetKingdoms. Her brother had a simpler name. â€Å"Our land,† he called it. The words were like a prayer with him. If he said them enough, the gods were sure to hear. â€Å"Ours by blood right, taken from us by treachery, but ours still, ours forever. You do not steal from the dragon, oh, no. The dragon remembers.† And perhaps the dragon did remember, but Dany could not. She had never seen this land her brother said was theirs, this realm beyond the narrow sea. These places he talked of, Casterly Rock and the Eyrie, Highgarden and the Vale of Arryn, Dorne and the Isle of Faces, they were just words to her. Viserys had been a boy of eight when they fled King's Landing to escape the advancing armies of the Usurper, but Daenerys had been only a quickening in their mother's womb. Yet sometimes Dany would picture the way it had been, so often had her brother told her the stories. The midnight flight to Dragonstone, moonlight shimmering on the ship's black sails. Her brother Rhaegar battling the Usurper in the bloody waters of the Trident and dying for the woman he loved. The sack of King's Landing by the ones Viserys called the Usurper's dogs, the lords Lannister and Stark. Princess Elia of Dorne pleading for mercy as Rhaegar's heir was ripped from her breast and murdered before her eyes. The polished skulls of the last dragons staring down sightlessly from the walls of the throne room while the Kingslayer opened Father's throat with a golden sword. She had been born on Dragonstone nine moons after their flight, while a raging summer storm threatened to rip the island fastness apart. They said that storm was terrible. The Targaryen fleet was smashed while it lay at anchor, and huge stone blocks were ripped from the parapets and sent hurtling into the wild waters of the narrow sea. Her mother had died birthing her, and for that her brother Viserys had never forgiven her. She did not remember Dragonstone either. They had run again, just before the Usurper's brother set sail with his new-built fleet. By then only Dragonstone itself, the ancient seat of their House, had remained of the Seven Kingdoms that had once been theirs. It would not remain for long. The garrison had been prepared to sell them to the Usurper, but one night Ser Willem Darry and four loyal men had broken into the nursery and stolen them both, along with her wet nurse, and set sail under cover of darkness for the safety of the Braavosian coast. She remembered Ser Willem dimly, a great grey bear of a man, half-blind, roaring and bellowing orders from his sickbed. The servants had lived in terror of him, but he had always been kind to Dany. He called her â€Å"Little Princess† and sometimes â€Å"My Lady,† and his hands were soft as old leather. He never left his bed, though, and the smell of sickness clung to him day and night, a hot, moist, sickly sweet odor. That was when they lived in Braavos, in the big house with the red door. Dany had her own room there, with a lemon tree outside her window. After Ser Willem had died, the servants had stolen what little money they had left, and soon after they had been put out of the big house. Dany had cried when the red door closed behind them forever. They had wandered since then, from Braavos to Myr, from Myr to Tyrosh, and on to Qohor and Volantis and Lys, never staying long in any one place. Her brother would not allow it. The Usurper's hired knives were close behind them, he insisted, though Dany had never seen one. At first the magisters and archons and merchant princes were pleased to welcome the last Targaryens to their homes and tables, but as the years passed and the Usurper continued to sit upon the Iron Throne, doors closed and their lives grew meaner. Years past they had been forced to sell their last few treasures, and now even the coin they had gotten from Mother's crown had gone. In the alleys and wine sinks of Pentos, they called her brother â€Å"the beggar king.† Dany did not want to know what they called her. â€Å"We will have it all back someday, sweet sister,† he would promise her. Sometimes his hands shook when he talked about it. â€Å"The jewels and the silks, Dragonstone and King's Landing, the Iron Throne and the SevenKingdoms, all they have taken from us, we will have it back.† Viserys lived for that day. All that Daenerys wanted back was the big house with the red door, the lemon tree outside her window, the childhood she had never known. There came a soft knock on her door. â€Å"Come,† Dany said, turning away from the window. Illyrio's servants entered, bowed, and set about their business. They were slaves, a gift from one of the magister's many Dothraki friends. There was no slavery in the free city of Pentos. Nonetheless, they were slaves. The old woman, small and grey as a mouse, never said a word, but the girl made up for it. She was Illyrio's favorite, a fair-haired, blue-eyed wench of sixteen who chattered constantly as she worked. They filled her bath with hot water brought up from the kitchen and scented it with fragrant oils. The girl pulled the rough cotton tunic over Dany's head and helped her into the tub. The water was scalding hot, but Daenerys did not flinch or cry out. She liked the heat. It made her feel clean. Besides, her brother had often told her that it was never too hot for a Targaryen. â€Å"Ours is the house of the dragon,† he would say. â€Å"The fire is in our blood.† The old woman washed her long, silver-pale hair and gently combed out the snags, all in silence. The girl scrubbed her back and her feet and told her how lucky she was. â€Å"Drogo is so rich that even his slaves wear golden collars. A hundred thousand men ride in his khalasar, and his palace in Vaes Dothrak has two hundred rooms and doors of solid silver.† There was more like that, so much more, what a handsome man the khal was, so tall and fierce, fearless in battle, the best rider ever to mount a horse, a demon archer. Daenerys said nothing. She had always assumed that she would wed Viserys when she came of age. For centuries the Targaryens had married brother to sister, since Aegon the Conqueror had taken his sisters to bride. The line must be kept pure, Viserys had told her a thousand times; theirs was the kingsblood, the golden blood of old Valyria, the blood of the dragon. Dragons did not mate with the beasts of the field, and Targaryens did not mingle their blood with that of lesser men. Yet now Viserys schemed to sell her to a stranger, a barbarian. When she was clean, the slaves helped her from the water and toweled her dry. The girl brushed her hair until it shone like molten silver, while the old woman anointed her with the spiceflower perfume of the Dothraki plains, a dab on each wrist, behind her ears, on the tips of her breasts, and one last one, cool on her lips, down there between her legs. They dressed her in the wisps that Magister Illyrio had sent up, and then the gown, a deep plum silk to bring out the violet in her eyes. The girl slid the gilded sandals onto her feet, while the old woman fixed the tiara in her hair, and slid golden bracelets crusted with amethysts around her wrists. Last of all came the collar, a heavy golden torc emblazoned with ancient Valyrian glyphs. â€Å"Now you look all a princess,† the girl said breathlessly when they were done. Dany glanced at her image in the silvered looking glass that Illyrio had so thoughtfully provided. A princess, she thought, but she remembered what the girl had said, how Khal Drogo was so rich even his slaves wore golden collars. She felt a sudden chill, and gooseflesh pimpled her bare arms. Her brother was waiting in the cool of the entry hall, seated on the edge of the pool, his hand trailing in the water. He rose when she appeared and looked her over critically. â€Å"Stand there,† he told her. â€Å"Turn around. Yes. Good. You look . . . â€Å" â€Å"Regal,† Magister Illyrio said, stepping through an archway. He moved with surprising delicacy for such a massive man. Beneath loose garments of flame-colored silk, rolls of fat jiggled as he walked. Gemstones glittered on every finger, and his man had oiled his forked yellow beard until it shone like real gold. â€Å"May the Lord of Light shower you with blessings on this most fortunate day, Princess Daenerys,† the magister said as he took her hand. He bowed his head, showing a thin glimpse of crooked yellow teeth through the gold of his beard. â€Å"She is a vision, Your Grace, a vision,† he told her brother. â€Å"Drogo will be enraptured.† â€Å"She's too skinny,† Viserys said. His hair, the same silver-blond as hers, had been pulled back tightly behind his head and fastened with a dragonbone brooch. It was a severe look that emphasized the hard, gaunt lines of his face. He rested his hand on the hilt of the sword that Illyrio had lent him, and said, â€Å"Are you sure that Khal Drogo likes his women this young?† â€Å"She has had her blood. She is old enough for the khal,† Illyrio told him, not for the first time. â€Å"Look at her. That silver-gold hair, those purple eyes . . . she is the blood of old Valyria, no doubt, no doubt . . . and highborn, daughter of the old king, sister to the new, she cannot fail to entrance our Drogo.† When he released her hand, Daenerys found herself trembling. â€Å"I suppose,† her brother said doubtfully. â€Å"The savages have queer tastes. Boys, horses, sheep . . . â€Å" â€Å"Best not suggest this to Khal Drogo,† Illyrio said. Anger flashed in her brother's lilac eyes. â€Å"Do you take me for a fool?† The magister bowed slightly. â€Å"I take you for a king. Kings lack the caution of common men. My apologies if I have given offense.† He turned away and clapped his hands for his bearers. The streets of Pentos were pitch-dark when they set out in Illyrio's elaborately carved palanquin. Two servants went ahead to light their way, carrying ornate oil lanterns with panes of pale blue glass, while a dozen strong men hoisted the poles to their shoulders. It was warm and close inside behind the curtains. Dany could smell the stench of Illyrio's pallid flesh through his heavy perfumes. Her brother, sprawled out on his pillows beside her, never noticed. His mind was away across the narrow sea. â€Å"We won't need his whole khalasar,† Viserys said. His fingers toyed with the hilt of his borrowed blade, though Dany knew he had never used a sword in earnest. â€Å"Ten thousand, that would be enough, I could sweep the Seven Kingdoms with ten thousand Dothraki screamers. The realm will rise for its rightful king. Tyrell, Redwyne, Darry, Greyjoy, they have no more love for the Usurper than I do. The Dornishmen burn to avenge Elia and her children. And the smallfolk will be with us. They cry out for their king.† He looked at Illyrio anxiously. â€Å"They do, don't they?† â€Å"They are your people, and they love you well,† Magister Illyrio said amiably. â€Å"In holdfasts all across the realm, men lift secret toasts to your health while women sew dragon banners and hide them against the day of your return from across the water.† He gave a massive shrug. â€Å"Or so my agents tell me.† Dany had no agents, no way of knowing what anyone was doing or thinking across the narrow sea, but she mistrusted Illyrio's sweet words as she mistrusted everything about Illyrio. Her brother was nodding eagerly, however. â€Å"I shall kill the Usurper myself,† he promised, who had never killed anyone, â€Å"as he killed my brother Rhaegar. And Lannister too, the Kingslayer, for what he did to my father.† â€Å"That would be most fitting,† Magister Illyrio said. Dany saw the smallest hint of a smile playing around his full lips, but her brother did not notice. Nodding, he pushed back a curtain and stared off into the night, and Dany knew he was fighting the Battle of the Trident once again. The nine-towered manse of Khal Drogo sat beside the waters of the bay, its high brick walls overgrown with pale ivy. It had been given to the khal by the magisters of Pentos, Illyrio told them. The Free Cities were always generous with the horselords. â€Å"It is not that we fear these barbarians,† Illyrio would explain with a smile. â€Å"The Lord of Light would hold our city walls against a million Dothraki, or so the red priests promise . . . yet why take chances, when their friendship comes so cheap?† Their palanquin was stopped at the gate, the curtains pulled roughly back by one of the house guards. He had the copper skin and dark almond eyes of a Dothraki, but his face was hairless and he wore the spiked bronze cap of the Unsullied. He looked them over coldly. Magister Illyrio growled something to him in the rough Dothraki tongue; the guardsman replied in the same voice and waved them through the gates. Dany noticed that her brother's hand was clenched tightly around the hilt of his borrowed sword. He looked almost as frightened as she felt. â€Å"Insolent eunuch,† Viserys muttered as the palanquin lurched up toward the manse. Magister Illyrio's words were honey. â€Å"Many important men will be at the feast tonight. Such men have enemies. The khal must protect his guests, yourself chief among them, Your Grace. No doubt the Usurper would pay well for your head.† â€Å"Oh, yes,† Viserys said darkly. â€Å"He has tried, Illyrio, I promise you that. His hired knives follow us everywhere. I am the last dragon, and he will not sleep easy while I live.† The palanquin slowed and stopped. The curtains were thrown back, and a slave offered a hand to help Daenerys out. His collar, she noted, was ordinary bronze. Her brother followed, one hand still clenched hard around his sword hilt. It took two strong men to get Magister Illyrio back on his feet. Inside the manse, the air was heavy with the scent of spices, pinchfire and sweet lemon and cinnamon. They were escorted across the entry hall, where a mosaic of colored glass depicted the Doom of Valyria. Oil burned in black iron lanterns all along the walls. Beneath an arch of twining stone leaves, a eunuch sang their coming. â€Å"Viserys of the House Targaryen, the Third of his Name,† he called in a high, sweet voice, â€Å"King of the Andals and the Rhoynar and the First Men, Lord of the SevenKingdoms and Protector of the Realm. His sister, Daenerys Stormborn, Princess of Dragonstone. His honorable host, Illyrio Mopatis, Magister of the Free City of Pentos.† They stepped past the eunuch into a pillared courtyard overgrown in pale ivy. Moonlight painted the leaves in shades of bone and silver as the guests drifted among them. Many were Dothraki horselords, big men with red-brown skin, their drooping mustachios bound in metal rings, their black hair oiled and braided and hung with bells. Yet among them moved bravos and sellswords from Pentos and Myr and Tyrosh, a red priest even fatter than Illyrio, hairy men from the Port of Ibben, and lords from the Summer Isles with skin as black as ebony. Daenerys looked at them all in wonder . . . and realized, with a sudden start of fear, that she was the only woman there. Illyrio whispered to them. â€Å"Those three are Drogo's bloodriders, there,† he said. â€Å"By the pillar is Khal Moro, with his son Rhogoro. The man with the green beard is brother to the Archon of Tyrosh, and the man behind him is Ser Jorah Mormont.† The last name caught Daenerys. â€Å"A knight?† â€Å"No less.† Illyrio smiled through his beard. â€Å"Anointed with the seven oils by the High Septon himself.† â€Å"What is he doing here?† she blurted. â€Å"The Usurper wanted his head,† Illyrio told them. â€Å"Some trifling affront. He sold some poachers to a Tyroshi slaver instead of giving them to the Night's Watch. Absurd law. A man should be able to do as he likes with his own chattel.† â€Å"I shall wish to speak with Ser Jorah before the night is done,† her brother said. Dany found herself looking at the knight curiously. He was an older man, past forty and balding, but still strong and fit. Instead of silks and cottons, he wore wool and leather. His tunic was a dark green, embroidered with the likeness of a black bear standing on two legs. She was still looking at this strange man from the homeland she had never known when Magister Illyrio placed a moist hand on her bare shoulder. â€Å"Over there, sweet princess,† he whispered, â€Å"there is the khal himself.† Dany wanted to run and hide, but her brother was looking at her, and if she displeased him she knew she would wake the dragon. Anxiously, she turned and looked at the man Viserys hoped would ask to wed her before the night was done. The slave girl had not been far wrong, she thought. Khal Drogo was a head taller than the tallest man in the room, yet somehow light on his feet, as graceful as the panther in Illyrio's menagerie. He was younger than she'd thought, no more than thirty. His skin was the color of polished copper, his thick mustachios bound with gold and bronze rings. â€Å"I must go and make my submissions,† Magister Illyrio said. â€Å"Wait here. I shall bring him to you.† Her brother took her by the arm as Illyrio waddled over to the khal, his fingers squeezing so hard that they hurt. â€Å"Do you see his braid, sweet sister?† Drogo's braid was black as midnight and heavy with scented oil, hung with tiny bells that rang softly as he moved. It swung well past his belt, below even his buttocks, the end of it brushing against the back of his thighs. â€Å"You see how long it is?† Viserys said. â€Å"When Dothraki are defeated in combat, they cut off their braids in disgrace, so the world will know their shame. Khal Drogo has never lost a fight. He is Aegon the Dragonlord come again, and you will be his queen.† Dany looked at Khal Drogo. His face was hard and cruel, his eyes as cold and dark as onyx. Her brother hurt her sometimes, when she woke the dragon, but he did not frighten her the way this man frightened her. â€Å"I don't want to be his queen,† she heard herself say in a small, thin voice. â€Å"Please, please, Viserys, I don't want to, I want to go home.† â€Å"Home?† He kept his voice low, but she could hear the fury in his tone. â€Å"How are we to go home, sweet sister? They took our home from us!† He drew her into the shadows, out of sight, his fingers digging into her skin. â€Å"How are we to go home?† he repeated, meaning King's Landing, and Dragonstone, and all the realm they had lost. Dany had only meant their rooms in Illyrio's estate, no true home surely, though all they had, but her brother did not want to hear that. There was no home there for him. Even the big house with the red door had not been home for him. His fingers dug hard into her arm, demanding an answer. â€Å"I don't know . . . â€Å"she said at last, her voice breaking. Tears welled in her eyes. â€Å"I do,† he said sharply. â€Å"We go home with an army, sweet sister. With Khal Drogo's army, that is how we go home. And if you must wed him and bed him for that, you will.† He smiled at her. â€Å"I'd let his whole khalasar fuck you if need be, sweet sister, all forty thousand men, and their horses too if that was what it took to get my army. Be grateful it is only Drogo. In time you may even learn to like him. Now dry your eyes. Illyrio is bringing him over, and he will not see you crying.† Dany turned and saw that it was true. Magister Illyrio, all smiles and bows, was escorting Khal Drogo over to where they stood. She brushed away unfallen tears with the back of her hand. â€Å"Smile,† Viserys whispered nervously, his hand failing to the hilt of his sword. â€Å"And stand up straight. Let him see that you have breasts. Gods know, you have little enough as is.† Daenerys smiled, and stood up straight.