Effects of Alcohol Abuse on the Human Body - 1919 Words

Introduction The effects of alcohol on the human body are well documented. Researchers have over time demonstrated that excessive consumption of alcohol, what is herein referred to as alcohol abuse, does adversely affect the human body. In this text, I define the term alcohol abuse and examine the effects excessive consumption of alcohol has on the human body. What is Alcohol Abuse? It is important to note from the onset that the term alcohol abuse does not have an assigned definition. While the same can loosely be translated as the excess consumption of any kind of alcoholic beverage, different jurisdictions tend to differ over what amount of alcohol should be regarded excess for different people. The Dietary Guidelines for Americans according to Centers for Disease Control and Prevention - CDC (2012) defines moderate drinking as having up to 1 drink per day for women and up to 2 drinks per day for men. Anything above this limit can hence be considered heavy or excessive drinking. On the other hand, alcohol abuse in the opinion of Steinglass (1987) refers to a chronic pattern of excessive alcohol consumption in the face of recurrent adverse physical or behavioral-social consequences. This is the definition of alcohol abuse adopted in this text. Alcohol in the Human Body As I have already pointed out in the introductory section, the adverse effects of alcohol on the human body are well documented based on numerous studies conducted in the past. BeforeShow MoreRelatedAlcoholism And The Human Body1653 Words   |  7 PagesAlcoholism and the Human Body. Anita Samu Absher Southern New Hampshire University Abstract Alcoholism and the Human Body. â€Å"Ethyl alcohol, or ethanol, is an intoxicating ingredient found in beer, wine, and liquor. Alcohol is produced by the fermentation of yeast, sugars, and starches† (cdc.gov, 2014) and it has been part of our society for thousands of years. 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It is an addiction that effects more people than just the alcoholic. Over 100,000 Americans die as a result of alcohol abuse. Results prove

International Business- Global Chocolate Wars Between Mars...

Global Chocolate Wars between Mars and Ferrero In the field of internationalization of business, entrepreneurs are required to think globally and have an understanding of international culture. Entrepreneurs need the ability to understand different values, beliefs, behaviors and business strategies of different businesses within other countries in order to be successful in internationalization of business. Mars and Ferrero are two world-leading food manufacturers, especially confectionary products. This essay aims to analysis Mars and Ferrero in terms of internationalization and discuss some of the key success factors that has transformed both companies into a truly international group. Both companies have approached different strategies†¦show more content†¦Hence, a diversified business operation insulates business risk. However, despite both companies having a well-diversified product portfolio, one can observe that there are some differences between the two in terms of their products. As mentioned above, Mars has been extending their main product line – chocolate and introducing new product lines by penetrating into new industries (e.g. drinks, petcare, nutritious products). Moreover, Mars also penetrated into the chewing gum industry by acquiring Wrigley in 2008, one of the leading confectionery companies in the world with a wide product range. This acquisition, being one of the key success factors of Mars, strengthened and diversified Mars’ confectionery business, as well as increased its growth potential in the chocolate, non-chocolate confectionery and gum categories. Since Wrigley has worldwide presence, this acquisition enabled the company to expand its operations and increase its market presence. Furthermore, Wrigley’s leading position and strong brand portfolio enabled Mars to become one of the world’s leading chewing gum manufacturers. Ferrero, however, has been mainly focusing on extending their main product line – Chocolate and did not diversify their products in the same way as Mars did. Hence, based on these observations, one can deduce that Mars isShow MoreRelatedPorter’s Five Forces Model9308 Words   |  38 Pagesindicate which is the appropriate strategy in our case. In addition a wide range of tables, graphs and charts are included in order to support our thesis and indicate the existing data in relation to chocolate industry. History âž ¢ The first piece of information concerning the civilization of chocolate trees mentions that it begun during Magias’ civilization around 600 A.D. âž ¢ Atzekoi used the fruits of cacao, after the firstly rubbed them and transformed them into powder for the preparationRead MoreMunchee9057 Words   |  37 PagesTo : CEO From : Suject: Munchee IMC plan for South East Asia Date Brief background on CBL (Munchee) It was the visionary Mr Mineka Wickramasingha in 1960 who wanted to expand his family business from the chocolate market. It was at the same time that CARE looked at sources of nourishment for the poverty stricken. It was a substitute of a biscuit that Mr Wickramasinghe proposed looking to expand on those lines. At that time the market leaders were Maliban. They were the ones who wereRead MoreChocolate Industry8116 Words   |  33 PagesContents Titles 1. Introduction 2. Objective 3. Research Methodology 4. Chocolate Industry 5. Chocolate in a Bloom 6. Chocolate Industry in India 7. Major Players 8. Amul 9. Nestle 10. Cadbury 11. SWOT analysis of Cadbury 12. Market Segmentation 13. Psychographics and Demographics 14. Product Positioning 15. Product Market Boundary 16. Price Sensitivity 17. Consumer Buying Behaviour 14. Industry Structure and Dynamics 15. The Rural Conundrum 16. Key Success Factors 17. Product

School Of Business Studies Free Essays

SCHOOL OF BUSINESS STUDIES| ABMF 3174 FINANCIAL MANAGEMENT Course/Group: DAC4| No. | Student Name| Student ID Number| 1. | YEOH JUEN LIN| 11ABD00859| 2. We will write a custom essay sample on School Of Business Studies or any similar topic only for you Order Now | WONG ZHI XIN | 11ABD05414| 3. | GARY TAN YOU HAO | 11ABD04240| 4. | CHIN GAI CHUN| 11ABD01649| | Lecturer: Ms LEE YEAN LEONG | Date of Submission: 2012 | 1(a) Ways to improve on deficit cash flow: i. Negotiate with the supplier for larger credit terms ii. Offer cash discount to customers for early payments iii. Firm can carry out cost cutting exercise to reduce overhead expenses Question 2 b) * internal rate of return (IRR) =A + [a/(a-b) x (B-A)] where * A = is the discount rate which provides the positive NPV * A =is the amount of the positive NPV * B =is the discount rate which provides the negative NPV * b =is the amount of the negative NPV internal rate of return (IRR) (machine 1) = 12% + 66934 /(66934 + 7716) x (20- 12) =19. 73% internal rate of return (IRR) (machine 2) = 12% + 43400 / (43400+ 38517) x (20-12) =16. 238% Machine M1 should be invested because it has higher NPV than machine M2 2(c) Difference between IRR and NPV * While NPV is expressed in terms of a value in units of a currency, IRR is a rate that is expressed in percentage which tells how much a company can expect to get in percentage terms from a project down the years. NPV takes into account additional wealth while IRR does not calculate additional wealth * If cash flows are changing, IRR method cannot be used while N PV can be used and hence it is preferred in such cases * While IRR gives same predictions, NPV method generates different results in cases where different discount rates are applicable. * NPV  is calculated in terms of currency while  IRR  is expressed in terms of the percentage return a firm expects the capital project to return; http://www. wikicfo. com/Wiki/Default. aspx? Page=NPV%20vs%20IRRNS=AspxAutoDetectCookieSupport=1 viewed on 6th November 2012 http://www. differencebetween. com/difference-between-irr-and-npv/ viewed on 6th November 2012 (d) Based on our answers calculated in part (a), Machine 1 should be invested as it gives a larger profit than Machine 2 which is RM 66934. 3a) i) At reorder quality= 3000 units Total annual holding costs: Q/2 x Ch 3000/2 x 0. 2Ãâ€"30= 9000 Total annual ordering costs D/Q x Co (500Ãâ€"12)/3000xRM200=400 Purchase cost pxD Rm30x(500Ãâ€"12) =180000 Total annual inventory cost : RM189400 i) EOQ =(2xCoxD)Ch =2x200x(500Ãâ€"12)(0. 2Ãâ€"30) = 24000009000 =266. 67 units =267 units(rounded off) The EOQ of 267 units means that this is the economical quantity purchase since it minimizes the cost of ordering and holding inventory. iii) At EOQ : 266. 67 units Annual holding cost 266. 67units/2 x 0. 2 x 30 = RM800. 01 Ordering cost 6000/267. 66 x 200 = RM4483. 30 Purchase cost RM30 x (500Ãâ€"12) = RM 180000 Total annual inventory cost RM 185283. 31 iv) At reorder quantity of 3000 packets, the total annual inventory cost = RM 189400. At EOQ, total annual inventory cost = RM 185284. 14. If Wita Sdn. Bhd orders at economic order quantity, the cost savings= RM 4104. 60 b) With a discount of 5% and an order quantity of 3000 units costs are as follows: Purchases (180000Ãâ€"95%) 171000 Holding costs (3000/2Ãâ€"0. 2x30x95%) 8550 Ordering costs (6000/3000)x RM200 400 Total annual cost 179950 It is advised that Wita Sdn. Bhd should accept the discount given as it is cheaper. 3 (c) The 3 main stock costs are : 1) Holding Costs Holding costs also known as carrying costs will increase as the amount of stock held increases. The cost of holding cost include : * Finance cost , since capital is tied up in stocks * Warehouse and handling costs * Deterioration costs * Obsolescence cost * Insurance Costs * Pilferage costs 2) Ordering Costs There will be costs when placing orders with manufacturers. Such costs will include delivery costs, and also administrative costs involved in placing order (staff costs, telephone chargers). The more orders taken the higher the charges will be. 3) Shortage Costs It occurs when the firm runs out of stock. The cost is difficult to estimate but is an essential in stock control. These may include: * Loss of sale, and the consequent loss of contribution that would have been earned from that sale * Additional costs involved in making emergency orders for goods * The costs of lost production, when stock-outs occur and production lines grind to a halt. Staff will still have to be paid, even if they have no work to do. James C. Van Home, John M. Wachowicz Jr. ; 13th edition Sheridan Titman, J. Keown, John D. Martin ; 11th edition Brigham E. F and Houson J. F , 1st edition BPP Publishing Ltd. , December 2008 and June 2009 Question 4 a) Overcapitalization happens to a firm if its working capital is excessive for its needs. Excessive inventory, receivables and cash and very few payables will lead to a low return on investment, with a long term funds tied up in non-earning short term assets. By comparing the volume of sales as a multiple of the working capital investment with previous year or with similar companies, it should indicate whether the total volume of working capital is too high. b) Signs of overcapitalization * Current ratio greater than 2:1 * Quick ratio more than 1:1 * Inventory and receivables collection periods being too long could indicate that the volume of inventories or receivables is very high. * Short period of credit taken from suppliers might indicate the volume of payables is too low c) Overtrading occurs when a business is conducting its business operations with inadequate capital. It is also known as under-capitalization. When a business accepts work, and tries to fulfill it at a level that cannot be supported by its working capital or net current assets. It does not have enough cash and cannot obtain enough cash quickly. d) Symptoms of overtrading * Greatly increase in sales * Increase in receivable and longer time to pay * Taking longer credit from supplier because the business does not have the cash flows to pay sooner * Unusual inventory movement. Fall sharply in response to growing sales demand. * A falling of current ratio and quick ratio. Because increases in inventory and receivables are financed mainly by increases in trade payables and overdraft * A rise in bank overdraft e) Measures to reduce overtrading * Finance expansion with long term sources of fund * Better control of debtors, stocks and creditors to improve liquidity * Restrict company expansion or slow down the rate James C. Van Home, John M. Wachowicz Jr. ; 13th edition Sheridan Titman, J. Keown, John D. Martin ; 11th edition Brigham E. F and Houson J. F , 1st edition BPP Publishing Ltd. , December 2008 and June 2009 How to cite School Of Business Studies, Essay examples