Financial Analysis: PepsiCo Beats Coca-Cola Essay -- Pepsi, Coke, busi

Pepsi vs. Coke the epic battle that every American and from the looks of their financial statements possibly everyone in the world must deal with does it have a winner. For the fiscal year 2005 it certainly does through analyzing financial statements with vertical, horizontal, and ratio analysis investors are able to clearly decide who the better choice for their investment is. By careful scruitiny and attention to detail any investor can safely put their money in a buiseness as an investment so long as they are adhering to rules and regulations of the GAAP. Using the tools for financial analysis and the information given I will determine the winner of that battle for 2005 at least from the investors point of view. In our literature it states that a â€Å"vertical analysis evaluates financial statement data by expressing each item in a financial statement as a percent of a base amount.† I chose to look vertically at current assets and liabilities, of both companies so I can compare these figures between Coca-Cola and PepsiCo to find out who is in better current standing. Current assets Vs. Total Assets for PepsiCo: ( 2005) 10454/ 31727 = approx. 33% of total assets are current (2004) 8639/ 27987 = approx. 31% of total assets are current Now we will look at the current liabilities vs. total liabilities for PepsiCo (2005) 9406/ 17476 = approx. 54% of the total liabilities are current (2004) 6752/ 14464 = approx. 47% of the total liabilities are current Current assets Vs. Total Assets for Coca-Cola: 2005) 10250/ 29427 =Approx. 35% Current 2004) 12281/ 31441 = Approx 39% Current And we will look at the current liabilities vs. total liabilities for Coca-Cola: 2005) 9836/ 29427 = Approx. 33% Current 2004... ...id volume growth for 2005†¦The company said it earned $864 million, or 36 cents a share, in the fourth quarter, a 28 percent drop from the year before. However, excluding one-time charges, the company earned 46 cents per share, a penny ahead of analysts' expectations. One-time items included taxes on repatriated foreign earnings and a charge related to a bottling investment.(Wilbert, 06)† It is a sad day when you have a 28% drop year over year and exceed â€Å"Wall Street expectations.† If I were in their shoes I would do whatever I had to do to entice consumers to put their hard earned cash back in my company even at the cost lower profitability sell for less but sell more†¦hey it works for Wal-Mart why not you to Coca-Cola. Until they change their investment and marketing strategies I would steer clear of investing in any new Coca-Cola stock for more than a few years.

Sexual Harassment In The Workplace :: Quid pro quo harassment, hostile environment

The phrase â€Å"sexual harassment† became highly publicized in 1975 as activists and writers began addressing the problem. Shortly after 1980, articles and publications in regards to sexual harassment spread rampantly as the result of congressional hearings, increased litigation, and the adoption of the Equal Employment Opportunity Commission guidelines. Harassment on the basis of sex is a violation of Title VII of the Civil Right Act 1964. Title VII states, â€Å"Unwelcome sexual advances, requests for sexual favors and other verbal or physical conduct is made either explicitly or implicitly a term or condition of an individual’s employment; submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting the individual; or such conduct has the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, hostile, or offensive working environment. Sexual harassment consists of verbal or physical conduct of a sexual nature, imposed on the basis of sex, by an employee or agent of a recipient that denies, limits, provides different, or conditions the provision of aid, benefits, services or treatment protected under Title VII.† [1] Sexual harassment is categorized as a form of sexual discrimination, which constitutes this behavior as illegal under existing federal and state laws. To enforce these laws, Congress has mandated federal agencies accountable for ensuring the full compliance of workplaces and educational establishments. The Equal Employment Opportunity Commission (EEOC) was established to enforce Title VII and to investigate allegations of discrimination. In November 1980 the EEOC published specific guidelines on sexual harassment, which lucidly states that sexual harassment is a form of sexual discrimination. The EEOC uses a very complex definition, but everything in regards to sexual harassment is covered within the confines of these guidelines. These guidelines cover many key points. These key points, plus court decisions provide the legal definition of sexual harassment and spell out the rights and responsibilities of employers and employees. Section A of the guidelines states, that unwelcome sexual advances, request for sexual favors, and other verbal or physical conduct of a sexual nature constitutes sexual harassment. Sexual Harassment In The Workplace :: Quid pro quo harassment, hostile environment The phrase â€Å"sexual harassment† became highly publicized in 1975 as activists and writers began addressing the problem. Shortly after 1980, articles and publications in regards to sexual harassment spread rampantly as the result of congressional hearings, increased litigation, and the adoption of the Equal Employment Opportunity Commission guidelines. Harassment on the basis of sex is a violation of Title VII of the Civil Right Act 1964. Title VII states, â€Å"Unwelcome sexual advances, requests for sexual favors and other verbal or physical conduct is made either explicitly or implicitly a term or condition of an individual’s employment; submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting the individual; or such conduct has the purpose or effect of unreasonably interfering with an individual’s work performance or creating an intimidating, hostile, or offensive working environment. Sexual harassment consists of verbal or physical conduct of a sexual nature, imposed on the basis of sex, by an employee or agent of a recipient that denies, limits, provides different, or conditions the provision of aid, benefits, services or treatment protected under Title VII.† [1] Sexual harassment is categorized as a form of sexual discrimination, which constitutes this behavior as illegal under existing federal and state laws. To enforce these laws, Congress has mandated federal agencies accountable for ensuring the full compliance of workplaces and educational establishments. The Equal Employment Opportunity Commission (EEOC) was established to enforce Title VII and to investigate allegations of discrimination. In November 1980 the EEOC published specific guidelines on sexual harassment, which lucidly states that sexual harassment is a form of sexual discrimination. The EEOC uses a very complex definition, but everything in regards to sexual harassment is covered within the confines of these guidelines. These guidelines cover many key points. These key points, plus court decisions provide the legal definition of sexual harassment and spell out the rights and responsibilities of employers and employees. Section A of the guidelines states, that unwelcome sexual advances, request for sexual favors, and other verbal or physical conduct of a sexual nature constitutes sexual harassment.

Sex and Relationships Essay -- Literary Analysis, Brave New World

Both Brave New World and 1984 incorporate the themes of sex and relationships. However, the way they are perceived in both novels is quite different. The main dichotomies occur in the function of sex for reproduction, in relationships, and in the concept of a family. However, what is surprising that although the two books can be considered diametrically opposite to each other, they seem to agree on the aversion to the human emotions that develop in a relationship and those that develop from sexual intercourse respectively. In Brave New World, sex is completely separate from reproduction. Babies are mass-produced in Hatcheries such as the Central London Hatchery and Conditioning Centre and most are made â€Å"freemartins†; consequently, it is not physically possible to conventionally reproduce. The females who are not rendered sterile are obliged to wear â€Å"Malthusian belts† to avoid any pregnancies. In fact, giving birth is considered exceptionally humiliating and degrading, not to mention blasphemous. This is best seen in Linda’s extreme reluctance to return to the World State (specifically London) after giving birth to John. Instead, sex is considered as more of a social activity than as a means of reproduction. In contrast, sex in 1984 is used only for reproduction. The Party fears that the sex instinct (which is born out of mutual love between two people) will have a deleterious effect on the energy and zeal required to support Big Brother and the Party’s propaganda. Thus, it is diligently bottled up and converted into love for the Party and Big Brother. Also, â€Å"sexual intercourse [is] looked on as a slightly disgusting operation, like an enema† (Orwell 57) because the Party views it as a hindranc... ...’re happy inside yourself, why should you get excited about Big Brother and the Three Year Plans and the Two Minutes Hate and all the rest of their bloody rot?† (Orwell 111). This could potentially lead to a rebellion and thus the Party could be overthrown. This is exactly what it wants to prevent, so it takes great pains to repress the emotions that could develop by having sex by abolishing sex altogether. Therefore, the themes of sex and relationships have been twisted and marred to such a degree that their meanings have fundamentally changed. For both Brave New World and 1984 respectively, the function of sex has been altered to suit the needs of the totalitarian government, relationships have become a mere shadow of what they were in the past, and the idea of a family has been tarnished. Consequently, they are quite significant themes in both books.

Proud Moment

If I had to describe a proud moment of mine it would have to be about the summer that just recently passed. In the summer I work as a lifeguard, a serious job that isn’t always taken as serious as it should be, but when faced with danger most of the employees know what to do. Anyways, in the summer I worked as a lifeguard in the afternoons and evenings and in the morning, I would teach younger children how to swim. I was their instructor and they were my students. We had a lot of fun, and I absolutely loved teaching little kids how to do something that I love to do myself. It was hot summer day and a lot of the camp children from the local boys and girls club had just arrived. So all of the lifeguards on duty assumed their positions and conducted a swimming test for the camp kids to make sure they were capable of swimming in the deep end. Once the swim test was over we now let the public into the pool area. A good sized group arrived at the pool, the group consisted of a single lady and about 5-7 other kids. A few of the older ones in the group had been to the pool before so I knew what they were capable of doing in the water. But there was this one little girl that made her was to the deep side and I asked one of them older kids if she was able to swim in the deep end and they said yeah she was she can swim. So silly me, I believed them and continued on with my day surveying the rest of the pool. As I watched the kids climb out of the pool and go do jumps I noticed that the little girl was up next to jump. Remembering the conversation I had with the older kids, I turned to focus on something else, and the next thing I knew, the little girl was bobbing up and down, so I immediately kicked of my flip flops and jumped off of the guard chair and into the pool. I grabbed the little girl and pushed her to the wall. My adrenaline was so high, I didn’t even notice that someone had pulled her out of the water after I brought her to the side. This would have to be my proudest moment not only because I was just doing my job as a lifeguard but I had saved a little girls life. I am pretty proud of myself now even though it is 4 months later. Not much has changed but I am proud that I am enrolled in higher education trying to make something out of myself and make a good living. I am also proud that I am having fun along the way. There really aren’t any differences between these two proud moments other than one was a paying job and it was my duty to help people and now it is my personal duty to fulfill what I want out of life.

El Presidente Essay

El Presidente was a film which portrays the happenings from the past when colonization of other country started while Emilio Aguinaldo was the president.  After watching the film, though we watched it bit by bit because of limited time, I can say it was still worth it, because it at least showed to us the events in the past with the creativity of the people behind it. The film was good. I enjoyed watching it, though in some parts of it were kind of confusing to me maybe because I don’t have enough knowledge of history. There are parts when Andres Bonifacio had been a traitor and had been punished to death because of him being a traitor, this confused me. Way back years ago, when I was in elementary and high school years, I can still remember that A. Bonifacio was one of the people I salute in the Philippine History, for being the Father of Katipunan and founder of it. But when I saw that film, I’m confused with what to think of him because of what he acted when someone kind of insult him for not having a higher level of education. He loses his patience and that led to his betrayal to the katipunan. I think if I was in his position, I wouldn’t do what he did, I would prove them wrong about what they think an uneducated or someone who has lower level of learning unworthy to lead, with that he should have proved himself worthy in stead of being eaten by his anger. Also, there’s another thing of the film which I’m confused, its Emilio Aguinaldo. It seemed like E. Aguinaldo was a type of person who do not have any flaws in the film. Overall the film was worth watching. It gave me goose bumps in some part of it because of its intensity, and that hurt feeling seeing how our ancestors fight for our freedom that we’re having now because of their bravery even though they had risked their lives for it.

Personal and Professional Ethic Essay

List 2 examples of legal issues affecting healthcare and describe how you determined your choices to be legal issues. 2. Give 2 examples of ethical issues affecting healthcare and describe how you determined your choices to be ethical issues. 3. Give 2 examples of moral issues affecting healthcare and describe how you determined your choices to be moral issues. 4. Describe the impact your own personal ethics may have on your practice as a healthcare professional. 5. List 3 ideas that you have for keeping your personal and professional ethics separate: . How does diversity (ethnic, social and cultural) play a role in providing patient care for your chosen profession? Unit 9 Project Questions: Part II (NOTE: you may need to refer to chapter 3 and/or Unit 2 for this section) 7. What is the name of the professional organization related to your chosen career? (NOTE: a list of professional organizations can be found in the Code of Ethics and Professional Organizations module in the Reading section of Unit 2) 8. How will your professional Code of Ethics help to guide you in making decisions on-the job? NOTE: a link to your Code of Ethics can be found in the Code of Ethics and Professional Organizations module in the Reading section of Unit 2) 9. How does your professional Code of Ethics differ from the American Medical Association Code of Ethics? 10. Does your professional organization offer a credentialing exam for your career? If so, what is the name of the credential you can receive after passing the exam? 11. For most allied health professionals, a certification can be preferred but is optional. Why is this? 12. Name two healthcare professionals in which a license would be required to practice.

HAL, Inc. is a major manufacturer of computers and computer components Essay

HAL, Inc. is a major manufacturer of computers and computer components. In one of their plants they made printed circuit boards (PCB’s), which were used by other plants in the company in a variety of computer products. The basic process runs 3 shifts per day and it can be briefly depicted by following flow diagram Optical Test-internal Pro-Coat Copper plate Drilling Optical Test- external End of line test Sizing Machining Lamination core Treater procMess Internal circuitize Lamination composite External circuitize The targeted output for the plant is 3000 boards per day, five days a week, with plant running three shifts per day. But the plant has been failed to reach and maintain the targeted throughput at a steady rate due to manufacturing complexities associated with the product mix. It was also found that, the output of the pro-coat process is very slow (1200 boards/day) compared to the expected throughput and therefore Hal has to engage a vendor on the pro- coat process to fulfil the demand. This engagement of vendor has caused increase in cost per board and two days delay because of shipping up and back. So the Hal is striving to increase the throughput of the pro-coat process and the purpose of this case study is to provide some guidance to them in their effort by giving some recommendations to improve the existing system. Floor arrangement and the work flow of the pro-coat process Daily demand = 3000 boards Working hours = 24- (Breaks + Lunch + shift change + Meeting) = 24-(20X2X3+40X3+10X3+90/5) = 19.2 hrs Demand= 3000/(19.2X60) = 2.604 boards/min Assumption; 1. Demand = Arrival rate (ra=2.604 boards/min) 2. Arrival pattern exponentially distributed (Ca2=1) Machine Name| Mean process (load) time (min)| Std. Dev. Process Time (min)| Trip Time (conveyor) (min)| MTBF (hr)| MTTR (hr)| Setup time (min)| Availability| Number of machines| Rate per day| Clean| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Coat 1| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Coat 2| 0.33| 0| 15| 80| 4| 0| 0.95238| 1| 3325| Expose| 103| 67| 0| 300| 10| 15| 0.96774| 5| 2834| Develop| 0.33| 0| 2.67| 300| 3| 0| 0.99010| 1| 3456| Inspect| 0.5| 0.5| 0| 0| 0| 0| 1.00000| 2| 4608| Bake| 0.33| 0| 100| 300| 3| 0| 0.99010| 1| 3456| MI| 161| 64| 0| 0| 0| 0| 1.00000| 8| 3435| Touchup| 9| 0| 0| 0| 0| 0| 1.00000| 1| 7680| Once analysed the Hal pro coat process, the expose work station (highlighted in above table) has been found as bottle neck operation under the 19.2 working hour situation. But the company goal is to achieve 3000 boards per day. If the company operate under the optimum condition, 2,834 boards could be produces, which is still below the company goal. According to the given data in the case was deeply analysed as follow. Assumption: Inspection and MI are manual operations. So number of work benchers has been considered as 8 in MI operation and 2 in inspection work station. It could be possible to eliminate the bottleneck situation by adding resource (No of operators). 1. Cleaning Effective processing time (te) = t0A = 0.33/0.95238 = 0.3465 min Utilization (u) = rax te = 2.604 X 0.3465 = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 Ce2= o+1+00.95238(1-0.95238)2400.33 = 32.98 Departure rate; Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 1 = 27.019 cd2 =27.019 2. Coat 1 Similarly, Effective processing time (te) = 0.3465 min Utilization = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 ce 2 =32.98 Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 27.019 cd2=31.87 3. Coat 2 Similarly, Effective processing time (te) = 0.3465 min Utilization = 0.902 Ce2= C02+1+Cr2A(1-A)mrt0 ce2 =32.98 Cd2=u2Ce2+(1-u2)Ca2 = 0.9022x 32.98+1-0.9022x 31.87 cd2=32.77 4. Coating and expose Since the coating 2 processing rate greater than the arrival rate of the pro- coat system. Arrival rate of the expose machine govern by the arrival rate of pro-coat system Expose machine calculations based on jobs (60 boards = 1 job) Arrival rate =2.604/60 =0.0434 jobs/min Buffer size = 05 Blocking size = (buffer size + maximum jobs in expose machines) = 5 + 5 b = 10 ra=0.0434 Ca2=32.77 Coating 2 Expose = 10 Preemptive outages; Effective processing time (te) = t0A = 103/0.9677 = 106.43 min Assumption; Number of boards between setups = 120 Total effective processing time (Preemptive and Non-preemptive outages); (te) = t0A+tsNsx job size = 1.720.9677+15120x 60 = 114.14 min Assumption – Standard deviation for repair = 0 min (constant distribution) Preemptive outage variance = ÏÆ'02A2+(mr2+ÏÆ'r2)(1-A)t0Amr =672.96772+6002+01-0.9677Ãâ€"1030.9677Ãâ€"600 = 6856.43 Preemptive outage SCV Ce2= C02+1+Cr2A(1-A)mrt0 = 6721032+1+0x0.9677Ãâ€"1-.9677Ãâ€"600103 =0.6052 Assumption- No variation in setups (constant distribution) Total variance (preemptive + non-preemptive outage) = ÏÆ'02+ÏÆ's2Ns+(Ns-1)Ns2ts2 = 6856.43+0+(120-1)1202152 =6858.29 SCV for expose(preemptive + non-preemptive outage) = =Ce2= ÏÆ'e2te2 = 6858.29114.142 = 0.526 Utilization for expose = raxtem = 0.0434Ãâ€"114.145 =0.99 Arrival SCV for batch = Arrival SCV for individual part/batch size = 32.7760 = 0.546 U