Saturday, December 28, 2019

Crustaceans Species, Characteristics, and Diet

Crustaceans are some of the most important marine animals. Humans rely heavily on crustaceans for food; and crustaceans are also an important prey  source for  marine life  in the ocean food chain for a variety of animals, including whales, fish, and pinnipeds. More diverse than any group of arthropods, crustaceans are second or third in abundance of all categories of animal life after insects and vertebrates. They live in inland and ocean waters from the Arctic to the Antarctic as well as from elevations in the Himalayas up to 16,000 feet to well below sea level. Fast Facts: Crustaceans Scientific Name: CrustaceaCommon Names: Crabs, lobsters, barnacles, and shrimpBasic Animal Group: InvertebrateSize:  From 0.004 inches to over 12 feet (Japanese spider crab)Weight: Up to 44 pounds (American lobster)Lifespan: 1 to 10 yearsDiet:  OmnivoreHabitat: Throughout the oceans, in tropical to frigid waters; in freshwater streams, estuaries and in groundwaterPopulation: UnknownConservation Status: Many crustaceans are extinct, extinct in the wild, or endangered or critical. Most are classified as Least Concern. Description Crustaceans include commonly-known marine life such as crabs, lobsters, barnacles, and shrimp. These animals are in the Phylum Arthropoda (the same phylum as insects) and Subphylum Crustacea. According to the Natural History Museum of Los Angeles County, there are over 52,000 species of crustaceans. The largest crustacean is the Japanese spider crab, at over 12 feet long; the smallest are microscopic in size. All crustaceans have a hard exoskeleton which protects the animal from predators and prevents water loss. However, exoskeletons dont grow as the animal inside them grows, so crustaceans are forced to molt as they grow larger. The molting process takes between a few minutes to several hours.  During molting, a soft exoskeleton forms underneath the old one and the old exoskeleton is shed. Since the new exoskeleton is soft, this is a vulnerable time for the crustacean until the new exoskeleton hardens. After molting, crustaceans typically expand their bodies almost immediately, increasing by 40 percent to 80 percent. Many crustaceans, such as the American lobster, have a distinct head, a thorax, and an abdomen. However, these body parts arent distinct in some crustaceans, such as the barnacle. Crustaceans have gills for breathing. Crustaceans have two pairs of antennae. They have mouths made up of one pair of mandibles (which are eating appendages behind the crustaceans antennae) and two pairs of maxillae (the mouth parts located after the mandibles). Most crustaceans are free-ranging, like lobsters and crabs, and some even migrate long distances. But some, like barnacles, are sessile—they live attached to a hard substrate most of their lives. Rowan Coe/Getty Images Species Crustaceans are a subphylum of the Arthropoda phylum in the Animalia. According to the World Register of Marine Species (WoRMS), there are seven classes of crustaceans: Branchiopoda (branchiopods)Cephalocarida (horseshoe shrimp)Malacostraca (decapods—crabs, lobsters, and shrimps)Maxillopoda (copepods and barnacles)Ostracoda (seed shrimp)Remipedia (remipedes)Pentastomida (tongue worms) Habitat and Range If youre looking for crustaceans to eat, look no further than your local grocery store or fish market. But seeing them in the wild is almost as easy. If youd like to see a wild marine crustacean, visit your local beach or tide pool and look carefully under rocks or seaweed, where you might find a crab or even a small lobster hiding. You might also find some small shrimp paddling around.   Crustaceans live in freshwater plankton and benthic (bottom-dwelling) habitats, and can also be found residing in groundwater near rivers and in caves. In temperate locations, small streams support some crayfish and shrimp species. Species richness in inland waters is highest in fresh water, but there are species that live in salt and hypersaline environments.  Ã‚   To protect themselves from predators, some crustaceans are night hunters; others stay in protected shallow slack-water locations. Rare and geographically isolated species are found in karst caverns which get little if any light from the surface. As a result some of those species are blind and unpigmented.   Diet and Behavior Within the literally thousands of species, there is a wide variety of feeding techniques among crustaceans. Crustaceans are omnivores, although some species eat algae and others like crabs and lobsters are predators and scavengers of other animals, feeding on those that are already dead. Some, like barnacles, remain in place and filter plankton from the water. Some crustaceans eat their own species, newly molted individuals, and young or injured members. Some even change their diets as they mature. Reproduction and Offspring Crustaceans are primarily dioecious—made up of male and female sexes—and therefore reproduce sexually. However, there are sporadic species among the ostracods and brachiopods that reproduce by gonochorism, a process by which each individual animal has one of two sexes; or by hermaphroditism, in which each animal has complete sex organs for both male and female sexes; or by parthenogenesis, in which the offspring develop from unfertilized  eggs. In general, crustaceans are polyandrous—mating more than once in the same breeding season—and are fertilized within the female. Some may begin the gestation process immediately. Other crustaceans such as crayfish store the spermatozoa for many months before the eggs are fertilized and allowed to develop. Depending on the species, crustaceans disperse eggs directly into the water column, or they carry the eggs in a pouch. Some carry the eggs in a long string and attach the strings to rocks and other objects where they grow and develop. Crustacean larvae also vary in shape and development process by species, some going through multiple changes before reaching adulthood. Copepod larvae are known as nauplii, and they swim using their antennae. Crab crab larvae are zoea which swim using thoracic appendages.   Conservation Status Many crustaceans are on the International Union for Conservation of Nature Red List as vulnerable, endangered or extinct in the wild. Most are classified as Least Concern.   Sources ï » ¿Coulombe, Deborah A. The Seaside Naturalist. New York: Simon Schuster, 1984.Martinez, Andrew J. 2003. Marine Life of the North Atlantic. Aqua Quest Publications, Inc.: New YorkMyers, P. 2001. Crustacea (On-line), Animal Diversity Web. Thorp, James H., D. Christopher Rogers, and Alan P. Covich. Chapter 27 - Introduction to â€Å"Crustacea. Thorp and Covichs Freshwater Invertebrates (Fourth Edition). Eds. Thorp, James H. and D. Christopher Rogers. Boston: Academic Press, 2015. 671–86.WoRMS. 2011. Crustacea. World Register of Marine Species.

Friday, December 20, 2019

The United States And The Criminal Justice System Essay

The United States considers itself to be the best country in the world. This sense of nationalism is present because of the country’s history of opportunities and their emphasis on the power of their people. Safety is a crucial aspect that peopleconsider when choosing where to live. The United States provides their citizenswith national safety throughthe enforcement of their criminal justice system.As a result of their intentions of maintaining a secure living environment, the United States has the highest rate of incarceration in the world by far. While the United States strives to bring safety to others, their system has many concerning issues such as over-sentencing, racial discrimination and recidivism that need to be solved. In order to begin to address the issues that are present in the criminal justice system, it is important to acknowledge how many people fall under the category of being imprisoned in the United States.In 2014, this number was around 2.2 million.Within the past 40 years, the number of people in the nation’s jails has increased by 500 percent.According to The Sentencing Project, the explanation of this significant rise in incarceration lies in sentencing laws like mandatory minimums and cutbacks in parole release, not necessarily a rise in crime rate.Mandatory minimums can be perceived as unjust because they generalize all crimes by creating an equal amount of punishment for different and unequal crimes. This contributes to the overcrowding of jailsShow MoreRelatedCriminal Justice System Of The United States1722 Words   |  7 Pages  Criminal justice is the system of practices and institutions of governments directed at upholding social control, deterring and mitigating crim e, or sanctioning those who violate laws with criminal penalties and rehabilitation efforts. Those accused of crime have protections against abuse of investigatory and prosecution powers. Goals In the United States, criminal justice policy has been guided by the 1967 President s Commission on Law Enforcement and Administration of Justice, which issuedRead MoreThe United States Criminal Justice System Essay1132 Words   |  5 Pagespunished for a crime. The film focuses on racism in the United States’ criminal justice system. According to DuVernay, the part of the 13th Amendment that says â€Å"unless you are being punished for a crime† is a loophole that has been used to allow slavery to continue in the early days during reconstruction and even now. This loophole coupled with the criminalization of the black man has led to mass incarceration of minorities. The United States which has only five percent of the world’s population butRead MoreThe Criminal Justice Systems And The United States1169 Words   |  5 PagesThe criminal justice systems in Bolivia and the United States have different structures with some similarities. I was born in La Paz Boliv ia and we will be taking a look into Bolivia and the U.S’s governmental and criminal justice systems. Bolivia is a republic with a democratic government. The U.S. also has a democratic government. The Napoleonic code (civil code) and Spanish law compose Bolivia’s legal system, whereas the US is based on common law. The U.S. and Bolivia may have their similaritiesRead MoreThe United States Criminal Justice System1670 Words   |  7 PagesThe United States Criminal Justice System is an extremely complex, but yet extremely important part of the United States. The criminal justice system is defined as â€Å"the set of agencies and processes established by governments to control crime and impose penalties on those who violate laws). Although there are many different groups of people that make up the criminal justice system, the two main and most discussed the state division or the federal division. The state division of the criminal justiceRead MoreCriminal Justice System And The United States2244 Words   |  9 PagesAbstract The United States has the highest incarceration rate in the world. Many failed policies have led us to the issues we have today. Policies such as America’s â€Å"get tough on crime† failed us and put us into a bigger hole than we already were in. Our criminal justice system needs to be evaluated and failed policies and procedures must be thrown out. It is a time for a reform for our criminal justice system. However, we must first address these policies and procedures that led us to where weRead MoreThe United States Criminal Justice System2824 Words   |  12 PagesThe United States criminal justice system is essential to the functioning of American society. A central component to the criminal justice system in our country is the U.S. courts. The U.S. courts uphold those rights guaranteed to U.S. citizens under the Constitution while also enforcing the laws and precedents set forth by the United States government. Over the course of the last several months I have b een given the opportunity to sit in and observe the workings and proceedings that take placeRead MoreThe United States Criminal Justice System1827 Words   |  8 Pages The United States criminal justice system has failed to rehabilitate criminals. Even after being penalized for their crimes, prisoners continue to commit crimes without learning that what they did was wrong from being incarcerated and are sent back to prison. Jails are set up to aid those imprisoned by helping them obtain skills that will hopefully reduce future incidences and allow them to act like the citizens they should be. However, punishing criminals is not as productive as many thinkRead MoreThe United States The Criminal Justice System856 Words   |  4 Pages In the United States the criminal justice system does not always create policies that affect everyone equally. There are many policies that seem to target a specific group of people, whether this is intentional or not is beside the point. Th e important thing is to change the criminal justice system in order to stop race disparities. Marc Mauer in his lecture speaks of the reason for the disparity between races when it comes to the incarceration rate, as well as steps that can be taken in orderRead MoreThe United States Criminal Justice System Essay1463 Words   |  6 PagesThe United States criminal justice system can be described as flawed in many ways. Some of these flaws have a larger impact on the people of this country than others. Two of the largest problems we have currently revolve around the issues of wrongful convictions and prosecutorial misconduct. The whole criminal justice system revolves around making sure people follow the laws put in place, and if they do not punish them for their wrongdoing. This system is also about affording the same rights to everyRead MoreThe Criminal Justice System And The United States Essay1445 Words   |  6 PagesOvercrowding The Criminal Justice System has made many changes since it first started in the 17th Century. The Criminal Justice System first began in the United States during the colonial times, when the colonist had to follow the rules of the British. During the Colonial times, the Criminal Justices System was not as fair as our current system is today, which meant a lot of people did not have liberties and were ultimately treated unfairly. Times have definitely changed for the Criminal Justice System and for

Wednesday, December 11, 2019

Information System Analysis of ABC Timber and Hardware †Free Samples

Question: Discuss about the System Analysis of ABC Timber and Hardware. Answer: Introduction ABC Timber and Hardware is a small-scale firm of hardware stores. Currently, the firm has 12 different branches and there is a sales representative deployed in each branch. The sales activities and reporting are managed by the Sales Manager and the administrative department. The performance of the company is also good; however, there are certain issues that have been identified with the current system in terms of information management and retrieval. The report analyzes the strengths and weaknesses of the current system and also provides suggestions on the new system that will be developed. Current System Analysis: Strength One of the biggest strengths of the current system is the security and privacy of the information. It is because of the reason that the access to the office filing system is available to the Sales Manager only which eliminates the probability of any access related issues. The performance of the current system is also good as the set of sales activities and reporting is streamlined with no lags (Antonov, 2013). The database capabilities of the current system are in accordance with the large data sets that need to be stored and processed. The monitoring and control that is present in the current system is adequate as the Sales Manager reviews the reports diligently. Weaknesses Knowledge management is one of the major issues with the current system. The knowledge remains confined to the sales representative and manager only and does not get transferred to the other members of the organization (Gresty, 2013). Accessibility is also an issue as the reports become available to access after two to three weeks which leads to loss of their significance and relevance. The use of latest technological tools, such as, data analysis, data mining and warehousing and absent from the current system. Integration of the system with other departments in the organization is also an issue which may have an adverse impact on the business continuity. Questions on the Current Information Systems Abilities Functionalities What are the technical tools that are used or can be comprised in the current information system in terms of Big Data and Business Intelligence tools along with cloud computing services? Can the current system be accessed on the mobile platforms? (Jeansson, 2014) What is the database management system being used in the current system? Will it be compatible with NoSQL and cloud databases? What are the cloud delivery and deployment models that are suitable and applicable for the current system? Stakeholder Details Stakeholder Name Use in the Current System CEO and Board of Directors of ABC Timber Hardware Acquiring of the sales reports at monthly basis Sales Manager Manual analysis of sales reports and addition of the comments, generation of the reports Administrative Department System monitoring and extraction of sales report (Rajablu, 2015) Accounts team Access to accounts database and execution of accounting activities Customers/End-Users Feedback and preferences Suppliers and Vendors Supplying of the equipment required for the functioning of the system with profits/revenues in return Planning Activities for New Information System There are many weaknesses present in the current system and it is necessary to overcome these weaknesses by developing a new information system. There is a lot of planning that will be required for this purpose and some of these essential activities have been listed below. The methodology and approach for project management and system development shall be determined after analyzing the project specifications and requirements along with the other project factors. The project estimates must be planned and determined covering the project budget, project schedule, project scope, project risks and resources (Kanwar, 2013). The communication plan shall be in place with the set of communication guidelines along with the allocation of roles and responsibilities to the resources. Training Needs Analysis It would be necessary to provide trainings on the new information system to the end-users. The analysis of the training needs will be essential part of the set of project activities. Training needs shall be identified to understand the training requirement and the type of training that shall be provided to the end users in terms of the training schedule, web based/classroom training and likewise. The employees of ABC Timber and Hardware will be the prime users of the system and the training schedule shall be designed in such a way that the professional commitments and responsibilities of the employees do not get impacted. It would also be required to identify and deploy a trainer from within or outside of the organization well before the execution and conduction of the training sessions. Resource for New Information System Human Resources There will be human resources required for the implementation and use of the new information system in the organization. It will comprise of an Implementation Engineer, Trainer, Technical Associate and Support Staff Member. These resources will make sure that the implementation of the system is successful in the company and the queries are also resolved in a timely manner. Financial Resources There will be funds necessary for the completion of the project tasks and activities. Implementation of the system will require certain tools and equipment and there will be funds necessary for the same. There will be infrastructural, operational, training and resource costs that will also be involved. Physical Resources Computer systems, mobile devices and networking tools and equipment will be some of the physical resources that will be required for the new information system to be implemented and used with ease. Promotional Activity Brainstorming and discussion sessions shall be organized by the senior management of the company along with a technical assistant to explain the employees about the changes and improvements in the information system that will be done. This will create interest and awareness among the employees and will encourage them to use the new information system. Social media platforms and internal communication channels must also be used to inform the end-users about the new information system and its features. This will be an easy medium to reach out to more number of users. Monitoring Systems System Security Logs It would be possible to monitor the system behavior and performance by making use of automated tools for capturing the system and security logs associated with the new information system. The system logs in terms of the activities that will be performed by the system will be maintained and will be available for review. Similarly, the security logs will be maintained and provided to the management. In this manner, the system behavior and the security status will be known at all times (Marthandan and Tang, 2010). Technical Monitoring: Traffic Analysis The number of users that access the system at the same time or in a particular timeframe will be available by using the user data analysis and traffic analytics tools. There are technical tools that have been developed for this purpose which can be easily installed to get these details. Policies and Procedures for New Information System The new information system shall be developed by using the development methodology as agile SCRUM framework. This methodology and its set of procedures will make sure that the information system that will be developed for ABC Timber and Hardware is scalable and flexible. The maintenance will be easy and the changes will also be easily made in future without having any impact on the current system and its behavior (Baghdadi, 2014). The project management methodology that shall be used for the new information system shall be Project Management Body of Knowledge (PMBOK). This methodology will describe the procedures that will allow easier management of the project resources, project requirements and risk areas. The guidelines will be available and present for the management to take the necessary steps of action as and when required. Change management would also be easy with this methodology (Sippings, 2012). Legal Requirements Ethical Issues There will be certain legal and regulatory requirements that will be necessary to be adhered to in this case. The adherence to the Intellectual Property and Privacy laws shall also be maintained. Also, the professional codes of conduct must be followed and the compliance to the internal organizational policies must also be maintained (Bratcher, 2015). There may be certain ethical issues that may come up in the form of misuse of the sales data and information available to be accessed in the system. Insider threats and attacks may also take place as a result impacting information security and privacy. Such ethical issues shall be avoided by providing ethical trainings to the users along with explanation of the legal obligations that may result. Conclusion The new information system that would be developed for ABC Timer and Hardware must cover the functional aspects and shall also focus upon the system qualities like reliability, availability, adaptability, supportability and performance. Security of the system and information must also be maintained at all times so that the occurrence of the security risks and attacks are avoided. There must be adequate planning and estimations that must be done so that the project goals and objectives are met. References Antonov, A. (2013). New business-oriented global/regional information network. International Journal of Business Information Systems, 12(3), p.321. Baghdadi, Y. (2014). Modelling business process with services: towards agile enterprises. International Journal of Business Information Systems, 15(4), p.410. Bratcher, R. (2015). Ethical and Legal Issues. [online] Available at: https://samples.jbpub.com/9781449634476/80593_ch25_5806.pdf [Accessed 6 Oct. 2017]. Gresty, M. (2013). What role do information systems play in the knowledge management activities of SMEs?. Business Information Review, 30(3), pp.144-151. Jeansson, J. (2014). Information systems valuescape. International Journal of Business Information Systems, 17(1), p.49. Kanwar, A. (2013). An Overview of Project Planning. [online] Available at: https://www.ijecs.in/issue/v2-i10/17%20ijecs.pdf [Accessed 6 Oct. 2017]. Marthandan, G. and Tang, C. (2010). Information systems evaluation: an ongoing measure. International Journal of Business Information Systems, 6(3), p.336. Rajablu, M. (2015). Managing for Stakeholders: The Role of Stakeholder-Based Management in Project Success. [online] Available at: https://citeseerx.ist.psu.edu/viewdoc/download;jsessionid=A7A5F8A099C22A63CCA8494C8B24036C?doi=10.1.1.665.5661rep=rep1type=pdf [Accessed 6 Oct. 2017]. Sippings, G. (2012). Managing changes to information services in large and complex organizations. Business Information Review, 29(1), pp.34-38.

Wednesday, December 4, 2019

Michigan Auto Parts Essay Example For Students

Michigan Auto Parts Essay For example, rent on the basis of floor area. The above mentioned methods are called as direct method (in case of direct identification with cost centre) and cost-driver method (i. E. Allocation on a suitable basis). Both these methods holds good only in case of firms dealing with single line products. In case of multiple products or different class of products these methods cannot be used for the following reasons: a) A single product may have a different cost driver. For example in this case wages paid to plant maintenance staff can be allocated on the basis of inspection mime or production of the plant or on the basis of number of products. ) Also the high volume products but less significant products will be over- priced if we use direct method of allocation overheads. The suitable method for firms dealing with multiple products is Activity Based Costing (BBC) Method. Under this method Overheads of a particular activity Or product is related using cost drivers and common overhead s are allocated on a suitable basis. In case Of multiple cost drivers ,the most prominent or dominant cost driver is used. In the given case, the Cafe products were classified into three classes to analyze its cost competitiveness. Let us first relate the overheads with the product class. Identification of Overheads with products Account Head Nature of Overheads I Related Class of Product Reason I Class Ill I | 1000 | Wages to Non-skilled personnel Less skilled employees will be employed for less important tasks I Salary for all plant employees except I Class and Class II | 1500 Assumed to be relevant to these classes and engineers setting up machines elaborations based on their direct labor cost 12000 Cloves, safety goggles and packing I Class II and Class AS these items are more relevant for semi-skilled I I material and unskilled labor tools and spare parts 13000 loose I Common expense to be allocated to all classes I 4000 | Indirect material (Purchased utilities) Class II Assumed as to be relevant to Class II 15000 Wages for skilled Non-Production I Class The degree Of supervision required for this class employees for supervision and maintenance list more than Other classes 8000 Property Taxes and Depreciation Common expense to be allocated to all classes 1 19000 tether Expenses I Common expense to be allocated to all classes II 1000 | Setup Cost of machinery Class I More relevant for low volume but highly important I I products 1 112000 TOT and other benefits to production I Class and Class II Same as 1500 above 1 114000 workers TOT and other benefits to skilled I Class I I Same as 5000 above minion I non-production workers referred I above Allocation of Overheads to Each Class Products (Amount in SHOO) I I Account Head 12003 12004 12005 Basis of Allocation Total OH I IA) Revenue | 226,542 | 133,422 price and Sales quantity) 86,987 | 79,393 143. 34 48,424 I I(Same as 2005 as there is no change in selling B) Cost i) Direct Expenses (as per Working below) ii) Indirect Expenses/Overheads I I(Assuming same production quantities and Overhead Allocation Rate as per Question 1) iii) Total 91 , 458 60,162 166,380 I I C) Profit 141 I I Expected Direct Expenses (Material and Labor) for the year 2006 1 12006 122422 143,352 120,613 Note: Since any incr easing/decreasing trend is not observed, only simple average is used for estimating direct expenses for the year 2006. A) Overhead Allocation Rate The Overhead Allocation will not vary if no product is dropped. Since they are pre-determined and all other factors like production, selling price etc are same. However, if Manifold Product line is dropped then the Overhead Allocation rate will be reduced to the tune of reduction in Overhead expenses on account of outsourcing manifold product line. .uc0ff80d94dee0926075d9b202316bc1c , .uc0ff80d94dee0926075d9b202316bc1c .postImageUrl , .uc0ff80d94dee0926075d9b202316bc1c .centered-text-area { min-height: 80px; position: relative; } .uc0ff80d94dee0926075d9b202316bc1c , .uc0ff80d94dee0926075d9b202316bc1c:hover , .uc0ff80d94dee0926075d9b202316bc1c:visited , .uc0ff80d94dee0926075d9b202316bc1c:active { border:0!important; } .uc0ff80d94dee0926075d9b202316bc1c .clearfix:after { content: ""; display: table; clear: both; } .uc0ff80d94dee0926075d9b202316bc1c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc0ff80d94dee0926075d9b202316bc1c:active , .uc0ff80d94dee0926075d9b202316bc1c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc0ff80d94dee0926075d9b202316bc1c .centered-text-area { width: 100%; position: relative ; } .uc0ff80d94dee0926075d9b202316bc1c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc0ff80d94dee0926075d9b202316bc1c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc0ff80d94dee0926075d9b202316bc1c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc0ff80d94dee0926075d9b202316bc1c:hover .ctaButton { background-color: #34495E!important; } .uc0ff80d94dee0926075d9b202316bc1c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc0ff80d94dee0926075d9b202316bc1c .uc0ff80d94dee0926075d9b202316bc1c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc0ff80d94dee0926075d9b202316bc1c:after { content: ""; display: block; clear: both; } READ: The Socioreligious Significance of Rice A comparis EssayThe working is shown below: I Particulars Overhead Allocation Rate for 2005 (Class II) in Expected Overheads on account of dropping Manifold 30969 | I (79,393 . 48,424 as per Expected costs) Percentage decrease on account of dropping Manifold ) Overhead Allocation Rate tort the year 2006 lb) Decrease 4. Would you outsource manifolds from the CAP in 2006? Why or why not? What more information would you want before reaching your final decision? There are two aspects to be considered on deciding to outsource manifolds they a) Revenue aspect, and b) Class Of the Product. Considering the effect Of revenue on dropping mani folds (refer question 3), we may outsource manifolds as it increases the profits. But considering the expenses there is no significant increase in direct expenses or overheads. With selling prices remaining constant in the year 2006, this product will give a reasonable and regular return. Also Manifolds belonged to Class II products till 2003. Hence, CAP should try to find the defects in its production for developing it as a Class II Product and thereafter a World Class product to regain its competitive advantage. So in my view it is not worth to drop a Class II category product with assured returns and reasonable demand. It at all CAP wishes to any cost cutting operations they may employ some skilled labor for supervision of Manifolds in lieu of unskilled/ unnecessary labor.