Las Cervesas Mexicana Essays - DraftBuenas Pintas, Bonny Cepeda

Danny Granger Spanish 2 Professor Daffor Las Cervezas Mexicana! La cerveza mexicana se invent? hace mucho tiempo atr?s. Todo comenz? cuando los aztecas usaban para preparar algunas bebidas alcoh?licas. Un ingrediente muy com?n usado en la cerveza mexicana es de ma?z. Una de las cosas malas que la gente sol?a decir de la cerveza era que no teine una buena sonrisa a la misma. La cerveza mexicana es famosa por ser uno de los primeros en poner un lim?n en la cerveza. Hay dos grandes empresas que se ejecutan en la industria cervecera, Grupo Modelo y FEMSA. Cuando la cerveza se introdujo por primera vez a la gente de M?xico dijo que comenz? a los malos h?bitos de beber. Hay cuatro grandes cervezas mexicanas que son muy populares hoy en d?a, Tecate, Dos Equis, y Corona Pacifico. Todos ellos son similares y diferentes en ciertos aspectos. La cerveza m?s famosa de hoy es Dos Equis. Es sobre todo conocido por el comercial con "el hombre m?s interesante del mundo." Una vez le? un libro con los ojos cerrados. La botella de Dos Equis se caracteriza por ser de color verde. Otra cerveza mexicana que es muy popular en los Estados Unidos es Tecate. Son bien conocidos por su botella marr?n. Que utilizan la botella marr?n, ya que protege la cerveza contra el sol. Es una creencia tradicional mexicano que el sol cambia la cerveza. La cerveza mexicana ?ltimo es probablemente el m?s popular, Corona. Esta cerveza es Knon por tener la botella transparente. Esta cerveza es muy popular sobre todo en Estados Unidos. La cerveza mexicana tiene una gran influencia en los Estados Unidos y sigue siendo m?s popular.

Nagging and flattery Essays

Nagging and flattery Essays Nagging and flattery Essay Nagging and flattery Essay Alison refers to her first three husbands as being old, rich and good. Alison always wanted her freedom to do what she wanted and to have affairs when she pleased. She easily outwitted her old husbands through nagging and flattery, when she pretended to be jealous.  Yet tikled I his herte, for that he/ Wende that I hadde of him so greet chiertee.  Alisons fourth husband was different and had affairs. Alison, however, enjoyed the social aspects of life with dancing, singing and drinking. At this point Alison becomes sentimental and shows her more vulnerable side. Alison got her revenge by flirting with other men. Her husband died when she returned from Jerusalem and she buried him cheaply, dismissing painful memories of him. Lat him fare wel, God yeve his soul reste!  He is now in his grave and in his cheste  The Wifes fifth husband provides Alison with her most unpleasant encounter with auctoritee. Alison married Jankin purely for love. Jankin may have been clever but not wealthy and Alison gives him all her goods once theyre married. Jankin is auctoritee without experience and preaches to Alison from his Book of Wicked Wives. This enrages Alison and she fights with Jankin who deafens her in one ear. Jankin thinks he has killed her and gives Alison back the power and control. The Wife has a remarkably lifelike, three dimensional personality who is not afraid of showing her vices or virtues. She is noisy, pushy and bossy. She is open about her devious nature, and is always planning tricks and schemes. She is very practical woman, capable of running a profitable business and household. She is clever, and knows how to use her knowledge of scholarly and biblical texts to put across her opinions. Her main concerns are men, power and sex, and she is certainly attractively, wealth and looks. She is vigorous, enthusiastic and optimistic about life, showing nostalgia but not bitterness when she recalls her lost youth. She also has a warm and vulnerable side on a number of occasions. Efforts to silence her by the Pardoner and the Friar come to nothing; even Chaucer gets carried away with his talkative, outgoing creation. Whether we like the Wife or not, she certainly cannot be ignored.

Grave, Gravy, and Gravity

Grave, Gravy, and Gravity Grave, Gravy, and Gravity Grave, Gravy, and Gravity By Mark Nichol Are grave, gravy, and gravity related? Though they could be interpreted to have associated senses, their etymological origins are distinct. The noun grave, referring to a burial place, may seem to refer to weight, but it is unrelated to gravy or gravity, as is its derivative engrave. Grave and engrave stem from the Old English term grafen, meaning â€Å"dig† or â€Å"chisel†; the latter word, describing the action of inscription in stone or another hard surface, is a later form of the obsolete verb grave, which meant â€Å"carve.† And though gravy, a sauce based on the juice of cooked meat, can be heavy, its French forebear, grave (also graue), is apparently a misspelling of graune, meaning â€Å"sauce† or â€Å"stew†; its origin is the Latin word granum, meaning â€Å"grain† or â€Å"seed.† (Gravy can also mean, by extension, something good that was not earned or expected, such as effortlessly acquired funds, hence the idiom â€Å"gravy train† for a source of easy money.) Meanwhile, gravel comes from the Old French word gravele, which pertains to sand or small stones. But gravity is weighed down by a family of words, a couple of them perhaps unexpected, that have as a common ancestor gravis, meaning â€Å"heavy.† One of them is the sister noun gravitation; the sense distinction is that gravity refers to weight or to downward acceleration, which consists of centrifugal and gravitational, or attracting, forces. The verb form gravitate has a scientific meaning of â€Å"exert weight† or â€Å"move downward† but has also acquired the sense of emotional attraction or philosophical tendency; one might be said to gravitate toward a certain personality type or a specific school of thought. Other terms include the adjective grave, meaning â€Å"solemn,† gravid, meaning â€Å"pregnant† (from the notion of the pregnant state as a heavy burden), and gravitas, which means â€Å"dignity,† â€Å"influence,† or â€Å"presence† and alludes to a person’s serious attitude or physical bearing. Two words whose kinship with these words and each other may not be apparent are aggravation and grief. The original meaning of aggravation is â€Å"the act or result of making something worse.† It has another sense, â€Å"irritation,† which dilutes the useful specificity of the earlier definition but is also hundreds of years old. Grief, meanwhile, is also descended from gravis. Its meaning, â€Å"suffering,† stems from an Old French word (spelled the same) meaning â€Å"injustice† or â€Å"misfortune.† One who experiences grief is said to grieve, although the term can also apply to anger or oppression, especially in the verb form aggrieve, and one who is aggrieved is said to have a grievance. (That word may also apply to a statement articulating one’s dissatisfaction.) The adjectival form, grievous, means â€Å"difficult† or â€Å"serious.† Meanwhile, the term gravamen refers to the gist, or focus, of a grievance, especially in legal contexts, in which it pertains to the grounds for a legal action. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:When to Use â€Å"That,† â€Å"Which,† and â€Å"Who†50 Synonyms for â€Å"Idea†5 Erroneously Constructed â€Å"Not Only . . . But Also† Sentences

Analyze and interpret the piece answering the appropriate questions Essay

Analyze and interpret the piece answering the appropriate questions from the Questions to Ask of Art - Essay Example This paper basically analyzes the first movement, which follows the â€Å"Adagio sostenuto (slow and sustained)† tempo, which is played in â€Å"pianissimo (very soft)† with the loudest tune being â€Å"mezzoforte† (Miller 2). The song follows a â€Å"dotted rhythm melody† and comprises the technique of â€Å"lamentation,† which is accompanied by a â€Å"triplet rhythm ostinato† (Miller 2). The song makes use of a sole instrument, the pedalier piano, with no additional instruments or voices performing the piece. While analyzing the song, composed in sonata form, a listener notices a second theme at 1:10, the development which starts around 1:51 and the recapitulation  at 3:04. Interestingly, there is a transition between different keys, however the basic melody and rhythm remain the same, thus giving the â€Å"impression of grave meditation† (Miller 2). The Moonlight Sonata was published and performed in the year â€Å"1802,† and dedicated to Beethoven’s beloved, his seventeen year old pupil â€Å"Countess Giulietta Guicciardi,† (Miller 2). Listening to this piece of music truly makes me understand why it has grown so popular since its composition more than 200 years ago. The unusual form of the composition makes it standout from other sonatas and I agree with Rellstab, as he says that the song reminds him of a â€Å"boat visiting, by moonlight, the primitive landscapes of Lake Lucerne† (Silverman 15). Although I have not visited that particular lake, I can still relate to that image and the song somehow inspires in me a feeling of self reflection, where I want to revisit the painful events of my past and simply let go of them. This composition is truly a work of art that portrays the internal struggles Beethoven faced with his hearing loss. Across the Universe is a hit song from the album ‘No One’s Gonna Change Our World,’ released by The Beatles on 1969. There are different versions to the song, however, the psychedelic folk appeal coupled

Second Reconstruction Essay Example | Topics and Well Written Essays - 1000 words

Second Reconstruction - Essay Example It was in the American South, where majority of the African American population were concentrated, where racial discrimination was widespread and deliberate in terms of education, economic opportunities, and political and legal rights such as voting. One of these actions was the â€Å"Freedom Ride†. Freedom Rides were journeys by Civil Rights activists on interstate Greyhound buses into the segregated Deep South. It was to test a United States Supreme Court decision that ended segregation for passengers engaged in interstate travel. The riders risked their lives to firebombing, attacks by the Ku Klux Klan, beatings, mobbings, and arrest. Those arrested end up in jails, where they were maltreated and subjected to inhumane conditions while in detention. These rides not only managed to gain public sympathy and support but led to the Kennedy administration issuing a new desegregation order. Taking effect on November 1, passengers were permitted to sit anywhere on the bus; segregat ion signs came down in bus terminals; consolidation of drinking fountains, toilets, and waiting rooms; and lunch counters began serving people regardless of skin color. Before the Civil Rights Act, African Americans were treated as property, and an inferior race, throughout the United States. President Kennedy proposed the civil rights legislation which gained support from northern states Congressmen but blocked by Senators of the South. President Johnson signed the Act into law which banned discrimination based on one’s color, sex, religion, race, or national origin in terms employment practices and public accommodations, and abolished state and local laws which required such discrimination. The movement had a permanent impact to society and the country as a whole. Southern whites had different reactions to the movement, retaliation, acceptance, unsure of their feelings and doubting, and confusion. There were even cases when others were forced to fight against the movement o ut of community pressure. In the end, many of them changed their minds. Albeit the different reactions to the movement by the white Southerners, the local community, the local government, in the church, and even in universities, as Jason Sokol stated in his book â€Å"A Documented Account of How White Students Reacted to the Racial Integration of the University of Georgia†: In the 1960s universities across America pulsed with the spirit of protest. While students at Berkeley and Columbia captured headlines in the middle and late 1960s, they were not the first to revolt. Earlier in the decade, whites on southern campuses rebelled against the orders of distant courts as well as against the black students they found suddenly in their midst. Though white Southerners, as described by Sokol, have â€Å"racial attitudes and behavior frequently revealed a confused and conflicted people, at times divided within and against themselves† (Sokol 2006), the movement changed Southern er’s minds from oppressing and degrading African-Americans, and thus, forever changed their lives. The movement has transformed the South and the nation. Although politicians and community leaders tried with all their might to retain status quo and power in the state’s changing political landscapes, increased social and legal acceptance shifted the balance of political power. African-Americans were given more opportunities in politics which led to the election of a black

The comfort of Stranger by Ian McEwan Essay Example for Free

The comfort of Stranger by Ian McEwan Essay The passage from The comfort of Stranger by Ian McEwan is a narrative passage which humorously anecdotes about a naà ¯Ã‚ ¿Ã‚ ½ve young brother, Robert, and his teenage sisters, Eva and Maria. The naà ¯Ã‚ ¿Ã‚ ½ve young brother can be compared with the immature sisters who were wearing their mothers clothes and cosmetics while they were alone in the house. Later, the boy tells his father everything that happened while they were at home. Not simply to make the readers to laugh, McEwan shows his contempt of the two beautiful sisters, the theme of naivety, unreliability of appearance is prominent throughout the writing. Throughout the story, Robert seems to be the most important character who allows the writer to reach the climax and create a comic relief. As Robert calls his mother Mama and I believed he knew everything, like a god show that the boys ingenuousness makes him unable to tell a lie to his father. This deducts that Roberts characterization emphasizes the difference between the sisters, Eva and Maria, and comes into an effect of exaggerating the thoughtless action of the girls. At the same time the author may suggest that the boy is slightly alienated from his siblings. In the last paragraph, fathers action of staring at Robert and asking what have you been doing this afternoon shows that he believes that Robert cannot tell a lie to him and, as expected, Robert tells his father everything what Eva and Maria have done. This is not simply a comic relief and the climax that makes the passage interesting, but an action which shows whether being a naà ¯Ã‚ ¿Ã‚ ½ve person and not lying is a good choice or not, after all. In the first paragraph, McEvan creates a detailed imagery and description of the rising action: Eva and Maria wearing cosmetics and trying to look as beautiful as they can. McEvan describes Eva and Maria in Roberts point of view, and mainly uses verbs and nouns; white and beautiful are the only adjectives, carefully is the only and one adverb and these were American firm stars is the metaphor that has been used to describe the girls actions and beauty. Still and all, by spending 13 lines of his passage to describe the sisters, McEvan excludes emotional elements, and makes the rising action awfully long, and persuades the readers to condemn Eva and Marias desire for beautiful appearance. However, if the first paragraph is examined in cold blood, the long account for the actions of Eva and Maria could be biased as the narrator is the young boy who calls his mother Mama. Also, their desire to have better appearances could be understandable for the wealthy teenage school girls. In the last two sentences, McEwan concentrates more in characterizing the Eva and Maria to suggest the unreliability of appearances. In the third paragraph, Eva and Maria put the clothes back to where they were, and opens the window to make sure that their mother does not realize that her perfume has been sprayed. The girls tried to deceive their mother and father and change to their normal clothes. Suddenly the beautiful women had become my sisters again suggests how easy it is to deceive appearance of human and other objects. Furthermore, the girls, who just had beautiful appearances, behaved as if nothing had happened, and denied what Robert told to his father. Therefore, the writer gives an evidence of how simple it is to deceive with the appearances, but not as simple and easy it is to deceive with the emotions. Compared with the first paragraph, the last two paragraphs are relatively shorter in length. The second paragraph is the shortest one that illustrates Eva and Maria putting the clothes, powder and lipstick to where they were at the beginning. In the third paragraph, the plot unfolds rapidly, and creates suspense when Robert reveals what had happened in the afternoon. Thus, the author is suggesting how fast and easy it is to deceive the in visual way and at the same time, how the truth can never be deceived completely. Most of the readers would find this passage hilarious, and at the same time, they might feel not so sympathetic toward Eva and Maria. However, most of the readers probably have experienced a similar situation which Robert or Eva and Maria are in. Therefore, the author could be telling the readers to have a flashback of a situation where they were Robert or Eva and Maria, and consider if they were trying to lie and deceive other person.

Exploring Cultural Identity in Shakespeares Hamlet Essay -- Shakespea

Exploring Cultural Identity in Shakespeare's Hamlet In William Shakespeare's play Hamlet, the concept of cultural identity is explored through Hamlet's isolation which is created by the conflict between his duty to his father, and his duties to the monarchy and society. Hamlet is isolated from his society due to his turbulent emotions which result from his indecision on how to respond to his father's murder. Hamlet's duty as a son is to avenge his father's death and he would be supported in his actions by society if the murderer was believed to be guilty. Hamlet's duty as a citizen and a Prince is to protect the King and to ensure stability in the monarchy. In order for Hamlet to revenge his father he would have to kill the King which creates a conflict between his two primary duties. Because of this, Hamlet finds it difficult to decide how to proceed and which duty takes precedence, and Hamlet decides to gather evidence as proof of Claudius' guilt so that his revenge is justified to society and to himself. The 'unholiness' of murderi ng a king who is also a close relative is highlighted by Claudius and this allows the audience to better understand the conflict and the indecision facing Hamlet. Hamlet's duty as a son, in his social context and circumstances, is one which encourages him to seek revenge for his murdered father. For Hamlet to be perceived as a noble and worthy son, he would have to kill his father's murderer, and his actions would be supported by society as long as the murderer was believed to be guilty. In Hamlet's first soliloquy after the encounter with the ghost early in the play, when the ghost tells him that he must seek revenge, Hamlet quickly acknowledges his duty as a son. Hamlet: I'll wipe a... ...come to terms with his revenge. The 'unholiness' of killing a king and a close relative is highlighted by Claudius when he reflects on his own crime of killing King Hamlet. Through this, a deeper understanding of the conflict facing Hamlet and of his turbulent emotions occurs. Hamlet dies at the end, fulfilling his duty as a son and his duty to society, by purging the corrupt from the monarchy and avenging his father's death. Works Cited and Consulted Greenblatt, Stephen. Social Energy and Identity in Shakespeare. Oxford: Clarendon Press, 1998. Kreiger, Elliot. "Malvolio and Class Ideology". Bloom (19-26). Nevo, Ruth. Identity Transformation in Shakespeare. London: Methuen & Co., 1980. Shakespeare, William. Hamlet. Global Shakespeare Theatre Series. 1996 Thatcher, David. Discrepancy in Cultural Identity in Shakespeare. New York: Peter Lang, 1999.

Of Mice and Men †Character study of Slim Essay

Of Mice and Men is set in California during the 1930s. This is an important time in US history because it was the time of the Great Depression, which did not end until the start of the Second World War. During this period of failed businesses, harsh poverty and long-term unemployment, many migrant workers came to California from other parts of America in search of work. The ranch workers in the book are all examples of people who have been affected by the Great Depression, as most of them are itinerant worker. One of them being Slim, who I am to be analysing from the book, to see what contribution and importance he makes in this Novel. Slim is described as a highly skilled mule driver and the acknowledged â€Å"prince† of the ranch. Steinbeck describes Slim in much greater detail than any other character, which indicates to us that he is a very important character in the novella. The description is also very unusual because the story just stops for a while as Slim is being described over two pages. He’s the only character who seems to be at peace with himself. Steinbeck also describes him as something of a living legend â€Å"he moved with a majesty only achieved by royalty and master craftsmen†. There was gravity in his manner and a quiet yet so profound, that all talk stopped when he spoke, as I he had mystical powers. His hatchet face was ageless. Slim is not only respected for his skill as a ranch hand as they say ‘he could kill fly on the wheelers butt with a bull whip without touching the mule’ but he is also seen as a man who thinks things through especially before speaking when it says ‘his ear heard more†¦Ã¢â‚¬â„¢ His ear heard more than was said to him, and his slow speech had overtones not of thought, but of understanding beyond thought. His authority was so great that his word was taken on any subject, be it politics or love. Slim lingers in the shadow of his overwhelming description throughout the novel. He serves as the fearless, decision-maker when conflicts arise among the workers and wins the confidence of George, offering advice, comfort, and quiet words of wisdom. Steinbeck from the start makes Slim above the other men and this is continuous throughout the whole novel till the end of the story. Slim’s presence is first noted in the bunkhouse. Even though it is here that he is introduced in a proper manner, we are already aware of the fact that he is an agreeable and pleasant man through certain statements made by other characters previously. For example, Candy states that Slim is a â€Å"Hell of a nice fella†. Furthermore, we learn that he is a likable and attractive man on account of Curley’s wife, â€Å"Hi, Good-lookin'†. Steinbeck’s use of biblical light imagery immediately emphasizes the fact that Slim’s character signals a sense of hope and a way out of the darkness. For example, as the text states, â€Å"Slim reached up over the card-table and turned on the tin-shaded electric light. Instantly the table was bright with light, and the cone of the shade threw its brightness straight downward, leaving the corners of the bunkhouse still in dusk.† I think not only the description implies to the light and hope of Slim’ s character, but also the importance of Slim’s presence, as the light is the brightest at where Slim is, and darker as it gets further away from Slim. I think there is an underlying hint of Slim’s status as the â€Å"core† on the ranch. One of the most distinctive contributions Slim brings is when George confides in him about how he and Lennie travel round together. Slim is clever in the way he brings this topic up as he says ‘†funny how you an’ him string along together†. But he says it calmly and invitingly to George, also the tone Slim uses offers confidence to George to talk. Slim does not prey or resort to bullying tactics when extracting information about George’s past, rather he exudes a â€Å"calm invitation to confidence†. The effect of this is that George appears to feel comfortable and at ease, and he is able to expand his relationship with Lennie. George does not appear to hold back when describing the close and loving relationship he shares with Lennie. For example, George states, â€Å"Him and me was both born in Auburn. I knowed his Aunt Clara. When Aunt Clara died, Lennie just come along with me out workin’. Got kinda used to each other after a little wh ile†. . When George and Lennie arrive together at the bunkhouse people think it is strange for men to travel together. This shows that society is use to people travelling alone. So through Slim, Steinbeck uses him as a way of criticising society. With all of Slim’s God-like features it is hard for us to understand why he is there at the ranch until this scene as it opens up the story a little bit more. Slim’s calm and gentle presence allows George to reveal these intimate personal details about his shared history with Lennie. George also mentions the incident that took place at Weed and this shows how much integrity Slim has and how he now acquired Georges respect. It is as George’s voice takes on the tone of a confessor. The fact that George feels he is able to reveal these details to Slim allows the plot to appear more realistic. English Coursework Of Mice and Men The character of Slim, unlike the others doesn’t have any real ambition; he has nowhere to go and no American Dream. I think that Slim even with his wisdom and perfect like characteristics still, has nothing to call his own and will, by every indication, remain a migrant worker until his death. Slim differs from the others in the fact that he does not seem to want something outside of what he has, he is not fooled by a dream, and he has not laid any plans like the others. I personally think that Slim still has ideas and a dream inside but one that he has control over unlike the others. Slim just seems to have somehow reached the sad conclusion that dreams rarely work in a world full of obstacles. Slim is a contrast to Curley. Slim only uses his strength when it is necessary whereas Curley’s uses his openly. For example when Curley attacks Lennie for thinking that he is laughing at him, Slim wants to end the fight but George stops him. Slim only decides to jump in after Lennie attacks Curley. Afterwards Slim shows his cleverness when he thinks of a plan to keep George and Lennie on the ranch. When Lennie breaks Curley’s hand George says to Slim, â€Å"Slim, will we get canned now?’†¦Slim smiled†. George and the reader think that George and Lennie will be sacked but Slim makes a massive impression on the readers in this scene as he thinks of an intelligent plan. He says to Curley, â€Å"I think you got your hand caught in a machine.† Otherwise Slim would have told the truth and Curley’s would lose his pride. Slim’s plan is important because I think that nobody else would have thought of it as they all stood in shock. Both of the characters use their authority differently. Curley has authority because he is the boss’s son, while Slim has the friendship of all around him. Curley’s uses his power to bully people but Slim has on certain occasions used his against Curley. This happens when Curley pesters Slim about where his wife is. Slim says, â€Å"you lay offa me.† And Curley reply is, â€Å"I didn’t mean nothing†¦I jus’ thought you might of saw her.† Curley is threatened by Slim because he does not know what Slim is capable of. Whit said, â€Å"Nobody knows what Slim can do.† This shows that Slim has never lost his temper to the extent that it would end up in a brawl. This is an example of the wonderful power Slim possess in the ranch. Slim is quite unlike any other character in the novel. I feel that Steinbeck uses Slim to show the extent of the Great Depression. Slim comes across as being civilized and educated but as I have said earlier Slim is only a jerk line skinner and nothing more. We also get the impression that he will become nothing more. This shows that even characters of Slim’s status could not find work. Through out the book it is made to sound that Slim is the hero where infact it is more so the case that he is not the hero everyone else is just a failure.

Variable Cost and Net Operating Income

ASSIGNMENT P 6-16 , P6-17 PROBLEM 6-16 Variable and Absorption Costing Unit Product Costs and Income Statements; Explanation of Difference in Net Operating Income [LO1, LO2, LO3] Wiengot Antennas, Inc. , produces and sells a unique type of TV antenna. The company has just opened a new plant to manufacture the antenna, and the following cost and revenue data have been provided for the first month of the plant's operation in the form of a worksheet. Because the new antenna is unique in design, management is anxious to see how profitable it will be and has asked that an income statement be prepared for the month.Required: 1. Assume that the company uses absorption costing. a. Determine the unit product cost. b. Prepare an income statement for the month. 2. Assume that the company uses variable costing. a. Determine the unit product cost. b. Prepare a contribution format income statement for the month. 3. Explain the reason for any difference in the ending inventory balances under the tw o costing methods and the impact of this difference on reported net operating income. PROBLEM 6-17 Variable and Absorption Costing Unit Product Costs and Income Statements [LO1, LO2] Nickelson Company manufactures and sells one product.The following information pertains to each of the company's first three years of operations: p. 262 During its first year of operations Nickelson produced 60,000 units and sold 60,000 units. During its second year of operations it produced 75,000 units and sold 50,000 units. In its third year, Nickelson produced 40,000 units and sold 65,000 units. The selling price of the company's product is $56 per unit. Required: 1. Compute the company's break-even point in units sold. 2. Assume the company uses variable costing: a.Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 3. Assume the company uses absorption costing: a. Compute the unit product cost for year 1, year 2, and year 3. b. Prepare an income statement for year 1, year 2, and year 3. 4. Compare the net operating income figures that you computed in requirements 2 and 3 to the break-even point that you computed in requirement 1. Which net operating income figures seem counterintuitive? Why? LEARNING OBJECTIVES FOR ASSIGNMENT.LO1, LO2, LO3 OVERVIEW OF VARIABLE AND ABSOPTION COSTING As you begin to read about variable LEARNING OBJECTIVE 1 and absorption costing income Explain how variable costing differs from statements in the coming pages, absorption costing and compute unit focus your attention on three key product costs under each method. concepts. First, both income statement formats include product costs and period costs, although they define these cost classifications differently. Second, variable costing income statements are grounded in the contribution format.They categorize expenses based on cost behavior—variable costs are reported separately from fixed costs. Absorption costing income statements ignore variable and fixed cost distinctions. Third, as mentioned in the paragraph above, variable and absorption costing net operating income figures often differ from one another. The reason for these differences always relates to the fact the variable costing and absorption costing income statements account for fixed manufacturing overhead differently.Pay very close attention to the two different ways that variable costing and absorption costing account for fixed manufacturing overhead. Variable Costing Under variable costing, only those manufacturing costs that vary with output are treated as product costs. This would usually include direct materials, direct labor, and the variable portion of manufacturing overhead. Fixed manufacturing overhead is not treated as a product cost under this method. Rather, fixed manufacturing overhead is treated as a period cost and, like selling and administrative expenses, it is expensed in its entirety each period.Consequently, the cos t of a unit of product in inventory or in cost of goods sold under the variable costing method does not contain any fixed manufacturing overhead cost. Variable costing is sometimes referred to as direct costing or marginal costing. Absorption Costing As discussed in Chapter 3, absorption costing treats all manufacturing costs as product costs, regardless of whether they are variable or fixed. The cost of a unit of product under the absorption costing method consists of direct materials, direct labor, nd both variable and fixed manufacturing overhead.Thus, absorption costing allocates a portion of fixed manufacturing overhead cost to each unit of product, along with the variable manufacturing costs. Because absorption costing includes all manufacturing costs in product costs, it is frequently referred to as the full cost method. p. 231 EXHIBIT 6–1 Variable Costing versus Absorption Costing Selling and Administrative Expenses Selling and administrative expenses are never treate d as product costs, regardless of the costing method.Thus, under absorption and variable costing, variable and fixed selling and administrative expenses are always treated as period costs and are expensed as incurred. Summary of Differences The essential difference between variable costing and absorption costing, as illustrated in Exhibit 6-1, is how each method accounts for fixed manufacturing overhead costs—all other costs are treated the same under the two methods. In absorption costing, fixed manufacturing overhead costs are included as part of the costs of work in process inventories.When units are completed, these costs are transferred to finished goods and only when the units are sold do these costs flow through to the income statement as part of cost of goods sold. In variable costing, fixed manufacturing overhead costs are considered to be period costs—just like selling and administrative costs—and are taken immediately to the income statement as period expenses. Variable And Absorption Costing—An Example To illustrate the difference between variable costing and absorption costing, consider Weber Light Aircraft, a company that produces light recreational aircraft.Data concerning the company's operations appear below: As you review the data above, it is important to realize that for the months of January, February, and March, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses never change. The only variables that change in this example are the number of units produced (January =1 unit produced; February = 2 units produced; March = 4 units produced) and the number of units sold (January = 1 unit sold; February = 1 unit sold; March = 5 units sold).We will first construct the company's variable costing income statements for January, February, and March. Then we will show how the company's net operating income would be determined for the same months using absorption costing. Variable Cos ting Contribution Format Income Statement To prepare the company's variable costing income statements for January, February, and March we begin by computing the unit product cost. Under variable costing, product costs consist solely of variable production costs.At Weber Light Aircraft, the variable production cost per unit is $25,000, determined as follows: LEARNING OBJECTIVE 2 Prepare income statements using both variable and absorption costing. Since each month's variable production cost is $25,000 per aircraft, the variable costing cost of goods sold for all three months can be easily computed as follows: p. 233 And the company's total selling and administrative expense would be derived as follows: Putting it all together, the variable costing income statements would appear as shown inExhibit 6-2.Notice, the contribution format has been used in these income statements. Also, the monthly fixed manufacturing overhead costs ($70,000)have been recorded as a period expense in the mont h incurred. EXHIBIT 6–2 Variable Costing Income Statements A simple method for understanding how Weber Light Aircraft computed its variable costing net operating income figures is to focus on the contribution margin per aircraft sold, which is computed as follows:The variable costing net operating income for each period can always be computed by multiplying the number of units sold by the contribution margin per unit and then subtracting total fixed costs. For Weber Light Aircraft these computations would appear as follows: Notice, January and February have the same net operating loss. This occurs because one aircraft was sold in each month and, as previously mentioned, the selling price per aircraft, variable cost per aircraft, and total monthly fixed expenses remain constant. . 234 Absorption Costing Income Statement As we begin the absorption costing portion of the example, remember that the only reason absorption costing income differs from variable costing is that the me thods account for fixed manufacturing overhead differently. Under absorption costing, fixed manufacturing overhead is included in product costs. In variable costing, fixed manufacturing overhead is not included in product costs and instead is treated as a period expense just like selling and administrative expenses.The first step in preparing Weber's absorption costing income statements for January, February, and March, is to determine the company's unit product costs for each month as follows1: Notice that in each month, Weber's fixed manufacturing overhead cost of $70,000 is divided by the number of units produced to determine the fixed manufacturing overhead cost per unit. Given these unit product costs, the company's absorption costing net operating income in each month would be determined as shown in Exhibit 6-3.The sales for all three months in Exhibit 6-3 are the same as the sales shown in the variable osting income statements. The January cost of goods sold consists of one u nit produced during January at a cost of $95,000 according to the absorption costing system. The February cost of goods sold consists of one unit produced during February at a cost of $60,000 according to the absorption costing system. The March cost of goods sold ($230,000) consists of one unit produced during February at an absorption cost of $60,000 plus four units produced in March with a total absorption cost of $170,000 (= 4 units produced Ãâ€" $42,500 per unit).The selling and administrative expenses equal the amounts reported in the variable costing income statements; however they are reported as one amount rather than being separated into variable and fixed components. EXHIBIT 6–3 Absorption Costing Income Statements p. 235 Note that even though sales were exactly the same in January and February and the cost structure did not change, net operating income was $35,000 higher in February than in January under absorption costing. This occurs because one aircraft produc ed in February is not sold until March.This aircraft has $35,000 of fixed manufacturing overhead attached to it that was incurred in February, but will not be recorded as part of cost of goods sold until March. Contrasting the variable costing and absorption costing income statements in Exhibits 62and 6-3, note that net operating income is the same in January under variable costing and absorption costing, but differs in the other two months. We will discuss this in some depth shortly. Also note that the format of the variable costing income statement differs from the absorption costing income statement.An absorption costing income statement categorizes costs by function—manufacturing versus selling and administrative. All of the manufacturing costs flow through the absorption costing cost of goods sold and all of the selling and administrative costs are listed separately as period expenses. In contrast, in the contribution approach, costs are categorized according to how they behave. All of the variable expenses are listed together and all of the fixed expenses are listed together.The variable expenses category includes manufacturing costs (i. e. , variable cost of goods sold) as well as selling and administrative expenses. The fixed expenses category also includes both manufacturing costs and selling and administrative expenses. Reconciliation of Variable Costing with Absorption Costing Income As noted earlier, variable costing and absorption costing net operating incomes may not be the same. In the case of Weber Light Aircraft, the net operating incomes are the same in January, but differ in the other two months.These differences occur because under absorption costing some fixed manufacturing overhead is capitalized in inventories (i. e. , included in product costs) rather than currently expensed on the income statement. If inventories increase during a period, under absorption costing some of the fixed manufacturing overhead of the current period wil l bedeferred in ending inventories. For example, in February two aircraft were produced and each carried with it $35,000 (= $70,000 à · 2 aircraft produced) in fixed manufacturing overhead.Since only one aircraft was sold, $35,000 of this fixed manufacturing overhead was on February's absorption costing income statement as part of cost of goods sold, but $35,000 would have been on the balance sheet as part of finished goods inventories. In contrast, under variable costing all of the $70,000 of fixed manufacturing overhead appeared on the February income statement as a period expense. Consequently, net operating income was higher under absorption costing than under variable costing by $35,000 in February. This was reversed in March when four units were produced, but five were sold.In March, under absorption costing $105,000 of fixed manufacturing overhead was included in cost of goods sold ($35,000 for the unit produced in February and sold in March plus $17,500 for each of the four units produced and sold in March), but only $70,000 was recognized as a period expense under variable costing. Hence, the net operating income in March was $35,000 lower under absorption costing than under variable costing.LEARNING OBJECTIVE 3 Reconcile variable costing and absorption costing net operating incomes and explain why the two amounts differ. p. 36 In general, when the units produced exceed unit sales and hence inventories increase, net operating income is higher under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of the period is deferred in inventories under absorption costing. In contrast, when unit sales exceed the units produced and hence inventories decrease, net operating income is lower under absorption costing than under variable costing. This occurs because some of the fixed manufacturing overhead of previous periods is released from inventories under absorption costing.When the units produced and u nit sales are equal, no change in inventories occurs and absorption costing and variable costing net operating incomes are the same. 2 Variable costing and absorption costing net operating incomes can be reconciled by determining how much fixed manufacturing overhead was deferred in, or released from, inventories during the period: The reconciliation would then be reported as shown in Exhibit 6-4: EXHIBIT 6–4 Reconciliation of Variable Costing and Absorption Costing Net Operating IncomesAgain note that the difference between variable costing net operating income and absorption costing net operating income is entirely due to the amount of fixed manufacturing overhead that is deferred in, or released from, inventories during the period under absorption costing. Changes in inventories affect absorption costing net operating income—they do not affect variable costing net operating income, providing that variable manufacturing costs per unit are stable. p. 237 EXHIBIT 6â₠¬â€œ5 Comparative Income Effects—Absorption and Variable CostingThe reasons for differences between variable and absorption costing net operating incomes are summarized in Exhibit 6-5. When the units produced equal the units sold, as in January for Weber Light Aircraft, absorption costing net operating income will equal variable costing net operating income. This occurs because when production equals sales, all of the fixed manufacturing overhead incurred in the current period flows through to the income statement under both methods.For companies that use Lean Production, the number of units produced tends to equal the number of units sold. This occurs because goods are produced in response to customer orders, thereby eliminating finished goods inventories and reducing work in process inventory to almost nothing. So, when a company uses Lean Production differences in variable costing and absorption costing net operating income will largely disappear. When the units produced e xceed the units sold, absorption costing net operating income will exceed variable costing net operating income.This occurs because inventories have increased; therefore, under absorption costing some of the fixed manufacturing overhead incurred in the current period is deferred in ending inventories on the balance sheet, whereas under variable costing all of the fixed manufacturing overhead incurred in the current period flows through to the income statement. In contrast, when the units produced are less than the units sold, absorption costing net operating income will be less than variable costing net operating income.This occurs because inventories have decreased; therefore, under absorption costing fixed manufacturing overhead that had been deferred in inventories during a prior period flows through to the current period's income statement together with all of the fixed manufacturing overhead incurred during the current period. Under variable costing, just the fixed manufacturin g overhead of the current period flows through to the income statement. Advantages Of Variable Costing And The Contribution Approach Variable costing, together with the contribution approach, offers appealing advantages for internal reports.This section discusses four of those advantages. Enabling CVP Analysis CVP analysis requires that we break costs down into their fixed and variable components. Because variable costing income statements categorize costs as fixed and variable, it is much easier to use this income statement format to perform CVP analysis than attempting to use the absorption costing format, which mixes together fixed and variable costs. Moreover, absorption costing net operating income may or may not agree with the results of CVP analysis.For example, let's suppose that you are interested in computing the sales that would be necessary to generate a target profit of $235,000 at Weber Light Aircraft. A CVP analysis based on the January variable costing income stateme nt from Exhibit 6-2would proceed as follows: Thus, a CVP analysis based on the January variable costing income statement predicts that the net operating income would be $235,000 when sales are $500,000. And indeed, the net operating income under variable costing is $235,000 when the sales are $500,000 in March.However, the net operating income under absorption costing is not $235,000 in March, even though the sales are $500,000. Why is this? The reason is that under absorption costing, net operating income can be distorted by changes in inventories. In March, inventories decreased, so some of the fixed manufacturing overhead that had been deferred in February's ending inventories was released to the March income statement, resulting in a net operating income that is $35,000 lower than the $235,000 predicted by CVP analysis.If inventories had increased in March, the opposite would have occurred—the absorption costing net operating income would have been higher than the $235,00 0 predicted by CVP analysis. p. 239 Explaining Changes in Net Operating Income The variable costing income statements in Exhibit 6-2 are clear and easy to understand. All other things the same, when sales go up, net operating income goes up. When sales go down, net operating income goes down. When sales are constant, net operating income is constant. The number of unit produced does not affect net operating income.Absorption costing income statements can be confusing and are easily misinterpreted. Look again at the absorption costing income statements in Exhibit 6-3; a manager might wonder why net operating income went up from January to February even though sales were exactly the same. Was it a result of lower selling costs, more efficient operations, or was it some other factor? In fact, it was simply because the number of units produced exceeded the number of units sold in February and so some of the fixed manufacturing overhead costs were deferred in inventories in that month.Th ese costs have not gone away—they will eventually flow through to the income statement in a later period when inventories go down. There is no way to tell this from the absorption costing income statements. To avoid mistakes when absorption costing is used, readers of financial statements should be alert to changes in inventory levels. Under absorption costing, if inventories increase, fixed manufacturing overhead costs are deferred in inventories, which in turn increases net operating income. If inventories decrease, fixed manufacturing overhead costs are released from inventories, which in turn decreases net perating income.Thus, when absorption costing is used, fluctuations in net operating income can be due to changes in inventories rather than to changes in sales. Supporting Decision Making The variable costing method correctly identifies the additional variable costs that will be incurred to make one more unit. It also emphasizes the impact of fixed costs on profits. Th e total amount of fixed manufacturing costs appears explicitly on the income statement, highlighting that the whole amount of fixed manufacturing costs must be covered for the company to be truly profitable.In the Weber Light Aircraft example, the variable costing income statements correctly report that the cost of producing another unit is $25,000 and they explicitly recognize that $70,000 of fixed manufactured overhead must be covered to earn a profit. Under absorption costing, fixed manufacturing overhead costs appear to be variable with respect to the number of units sold, but they are not. For example, in January, the absorption unit product cost at Weber Light Aircraft is $95,000, but the variable portion of this cost is only $25,000.The fixed overhead costs of $70,000 are commingled with variable production costs, thereby obscuring the impact of fixed overhead costs on profits. Because absorption unit product costs are stated on a per unit basis, managers may mistakenly belie ve that if another unit is produced, it will cost the company $95,000. But of course it would not. The cost of producing another unit would be only $25,000. Misinterpreting absorption unit product costs as variable can lead to many problems, including inappropriate pricing decisions and decisions to drop products that are in fact profitable. p. 240 Adapting to the Theory of ConstraintsThe Theory of Constraints (TOC), which was introduced in Chapter 1, suggests that the key to improving a company's profits is managing its constraints. For reasons that will be discussed in a later chapter, this requires careful identification of each product's variable costs. Consequently, companies involved in TOC use a form of variable costing. Variable costing income statements require one adjustment to support the TOC approach. Direct labor costs need to be removed from variable production costs and reported as part of the fixed manufacturing costs that are entirely expensed in the period incurred .The TOC treats direct labor costs as a fixed cost for three reasons. First, even though direct labor workers may be paid on an hourly basis, many companies have a commitment—sometimes enforced by labor contracts or by law—to guarantee workers a minimum number of paid hours. Second, direct labor is not usually the constraint;therefore, there is no reason to increase it. Hiring more direct labor workers would increase costs without increasing the output of saleable products and services. Third, TOC emphasizes continuous improvement to maintain competitiveness.Without committed and enthusiastic employees, sustained continuous improvement is virtually impossible. Because layoffs often have devastating effects on employee morale, managers involved in TOC are extremely reluctant to lay off employees. For these reasons, most managers in TOC companies regard direct labor as a committed-fixed cost rather than a variable cost. Hence, in the modified form of variable costing use d in TOC companies, direct labor is not usually classified as a product cost.

An Investigation of the Impact of Wireless Networks on Business essays

An Investigation of the Impact of Wireless Networks on Business essays Wireless technologies represent a rapidly emerging area of growth and importance for providing access to the networks for the workplace community. Employees, clients, and customers increasingly want service and network access from various places inside and outside the company. There has been significant interest lately for all businesses to set up mobile computing workplaces for their employees and also mobile computing for other functions of the business from distributors, suppliers, and service providers. The industry has recently made significant progress in wireless technology in resolving some constraints that have affected the widespread adoption of wireless technologies. Some of these constraints have included disparate standards, low bandwidth, and high infrastructure and service cost. Wireless technologies can both support the organizational company mission and provide cost effective solutions. Wireless is being adopted for many new applications such as to connect comp uters, to allow remote monitoring and data acquisition, to provide control and security, and to provide a solution for environments where wires may not be the best implementation. Wide Area Network Coverage(cell phones/PDAs) The lack of integrated networking in PDAs isn't surprising given the variety of choices available. Users can use with third-party tools, and manufacturers don't have to offer as many models or gamble on which technologies will be more popular. Instead, the expansion ports on new models let people choose from a fast-growing field of accessories. Adding these peripherals are costly and the result is painstaking, but at least you can piece together a solution. Personal area networks in close proximity to an individual let you transfer personal data among devices. For example, if you connect your PDA and digital phone with cables or by wireless signals, you've set up a PAN. Cables are used most commonly today, followed by infrared, bu...

55 American English Words Derived from Algonquian Languages

55 American English Words Derived from Algonquian Languages 55 American English Words Derived from Algonquian Languages 55 American English Words Derived from Algonquian Languages By Mark Nichol American English has been enriched by the widespread adoption of words based on vocabulary of Native American tribes, including the many tribes that spoke (and, in some cases, still speak) one of the Algonquian languages of what is now eastern North America. The following is a list of such terms, more or less commonly used, most of which refer to animals or plants or products derived from them. apishamore (Algonquian): a buffalo-hide saddle blanket babiche (Mà ­kmaq): a leather or sinew thong or thread caribou (Mà ­kmaq): a species of large antlered mammal caucus (Algonquian): a group of people who meet to discuss an issue or work together toward a goal; also a verb chipmunk (Odawa): any of various small rodent species that are part of the squirrel family chinquapin (Powhatan): a dwarf chestnut tree or its nut cisco (Ojibwe): a whitefish hackmatack (Algonquian): a type of larch tree, or its wood hickory (Powhatan): a type of tree or its wood, or a cane or switch made of the wood hominy (Powhatan): soaked and hulled corn kernels husky (based on shortening of the Cree word from which Eskimo is derived): a type of dog; the adjective husky is unrelated kinkajou (Algonquian): a Central and South American mammal kinnikinnick (or killikinnick or killickinnick) (Unami Delaware): a mixture of dried leaves and bark smoked like tobacco, or the plant (also called bearberry) from which the materials are taken mackinaw (Menomini): a heavy type of cloth used for coats and blankets, or a coat or blanket made of the cloth, or a type of trout moccasin (Algonquian): a soft leather shoe or a regular shoe resembling a traditional moccasin, or, as water moccasin, a species of snake or a similar snake moose (Eastern Abenaki): a species of large antlered mammal mugwump (Eastern Abenaki): originally, a war leader, but in American slang, a kingpin, later a political independent, or someone neutral or undecided muskellunge (Ojibwe): a pike (a type of fish) muskeg (Cree): a bog or swamp muskrat (Western Abenaki): an aquatic rodent opossum (Powhatan): a marsupial (sometimes possum) papoose (Narragansett): an infant pecan (Illinois): a type of tree, or the wood or the nut harvested from it pemmican (Cree): a food made of pounded meat and melted fat, and sometimes flour and molasses as well persimmon (Powhatan): a type of tree, or the fruit harvested from it pipsissewa (Abenaki): a type of herb with leaves used for tonic and diuretic purposes pokeweed (Powhatan): a type of herb pone (Powhatan): flat cornbread; also called cornpone, which is also slang meaning â€Å"countrified† or â€Å"down-home†) powwow (Narragansett): a Native American medicine man, or, more commonly, a Native American ceremony, fair, or other gathering; also, slang for â€Å"meeting† or, less often, party puccoon (Powhatan): a type of plant, or the pigment derived from it pung (Algonquian): a box-shaped sleigh drawn by one horse punkie (Munsee): an alternate name for a biting midge, a type of fly quahog (Narragansett): a type of edible clam Quonset hut (Algonquian): a trademark for a type of prefabricated structure with an arched corrugated-metal roof raccoon (Powhatan): a type of mammal noted for its masklike facial markings, or the fur of the animal sachem (Algonquian): a chief of a Native American tribe or confederation of tribes; also, a leader in the Tammany Hall political machine sagamore (Eastern Abenaki): an Algonquian tribal chief shoepac (Unami Delaware): a cold-weather laced boot skunk (Massachusett): a type of mammal known for spraying a noxious odor in defense, or the fur of the animal; also, slang for â€Å"obnoxious person† squash (Narragansett): any of various plants that produces fruit, also called squash, that is cultivated as a vegetable; the verb squash, and the name of the ball-and-racquet game, are unrelated squaw (Massachusetts): a Native American woman or, by extension, a woman or a wife; the word is widely considered offensive succotash (Narragansett): a dish of green corn and lima or shell beans terrapin (Powhatan): one of various types of turtles toboggan (Mà ­kmaq): a wooden sled with the front end curved up and, by extension, a downward course or a sharp decline (the activity of using such a sled is called tobogganing); also, a slang term for a winter stocking cap with a pom-pom or a tassel tomahawk (Powhatan): a light ax used as a throwing or hacking weapon; as verb, it means â€Å"use a tomahawk† totem (Ojibwe): an object, usually an animal or plant, serving as a family or clan emblem, or, more often, a carved or painted representation, often in the form of a pole fashioned from a tree trunk and carved with figures representing one’s ancestors (also, a family or clan so represented); by extension, any emblem or symbol tuckahoe (Powhatan): a type of plant with an edible root, or the edible part of a type of fungus tullibee (Ojibwe): any one of several types of whitefish wampum (Massachusett): beads of polished shells used as ceremonial gifts, money, or ornaments; also, slang for â€Å"money† wanigan (Ojibwa): a tracked or wheeled shelter towed by a tractor or mounted on a boat or raft wapiti Shawnee): another word for elk wickiup (Fox): a hut or shelter made of a rough frame of vegetation wigwam (Eastern Abenaki): a hut or shelter made of a rough frame of vegetation or hides woodchuck (Algonquian): a type of marmot (a small mammal); also called a groundhog Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:100 Idioms About NumbersHomogeneous vs. HeterogeneousThe Difference Between "Shade" and "Shadow"

Executive Interview & Analysis Paper Term Example | Topics and Well Written Essays - 750 words

Executive Interview & Analysis - Term Paper Example In light of these, the paper focuses on the critical assessment of the role of organization design within Saudi Electricity. Different approaches can be used to assess the role and function of organization design within a given context. The SEC has incorporated based value creation and cost, quality and excellence as its key drivers in all its operations. One such example is the use SEC has established value based practices that assist its management in making critical decisions aiding in the general performance of an organization. According to Brebbia (2013), Globalization has further facilitated the process of change, especially in organizations. Most organizations nowadays structure their processes and operations in accordance to both internal and external changes happening within their environment. However, for many organizations the process of measuring the change process has always been a challenge. In the case of my organization, key decisions and policies are always defined by the government ministries who see all operations conducted by the organization. In addition, the organization has formed special regulatory departments to work in collaboration with the government in addressing various issues affecting the organization and other concerned stakeholders. Most funding received by the organization is always obtained from sales of oil and gas supplied to various locations in the Saudi kingdom. Due to the expansion in the market, the organization is accepting change in its processes to place itself in a healthy competitive position in the region(Ramady, 2010). Over the recent five years, the organization has been forced to make critical decisions in its operation and the external environment. Due to the ever increasing demand of energy by consumers, the organization has focused on expanding its investment strategy by reaching out more to investors in the external environment. In addition, it has