Birch Paper Case Essay Example for Free

Birch Paper Case Essay The division cant very well show a profit by putting in bids that dont even cover a fair share of overheadcosts,let alone give us a profit. Birch Paper Company was a medium-sized,partly integrated paper company, producing white and kraft papers and paperboard. A portion of its paperboard output was converted into corrugated boxes by the Thompson Division, which also printed and colored the outside surface of the boxes. Including Thompson,the companyhad four producingdivisions and a timberland division, which supplied part of the companyspulp requirements. For severalyears, eachdivision had beenjudged independently on the basis of its profit and return on investment. Top managementhad been working to gain effectiveresults from a policy of decentralizing responsibility and authority for all decisionsexcept those relating to overall companypolicy. The companys top officials believed that in the past few years the concept of decentralization had been applied successfullyand that the companysprofits and competitive position definitely had improved. The Northern Division had designeda special display box for one of its papers in conjunction with the ThompsonDivision, which was equippedto make the box. Thompsonsstaff for packagedesign and developmentspent several months perfecting the design, production methods,and materials to be used. Becauseof the unusual color and shape, these were far from standard. According to an agreement between the two divisions, the Thompson Division was reimbursed by the Northern Division for the cost of its design and developmentwork. When all the specificationswere prepared,the Northern Division askedfor bids on the box from the ThompsonDivision and from two outside companies. Each division manager was normally free to buy from whatever supplier he wished, and evenon saleswithin the company, divisions were expectedto meet the going market price if they wanted the business. During this period, the profit margins of such converters as the Thompson Division were being squeezed. Thompson,as did many other similar converters,bought its paperboard,and its function was to print, cut, and shapeit into boxes. Though it bought most of its materials from other Birch divisions, most of Thompsonssaleswere made to outside customers. If Thompsongot the order from Northern, it probably would buy its linerboard and corrugating medium from the Southern Division of Birch. The walls of a corrugated box This case was prepared by William Rotch under the supervision of Neil Harlan, Harvard Business School. Copyright 158-001. by the President and Fellows of Harvard College. Harvard Business School case i Case6-2 Birch PaperCompany 2 consist of outside and inside sheets of linerboard sandwiching the fluted corrugating medium. About 70 percent of Thompsons out-of-pocketcostof$400 for the order representedthe cost of linerboard and corrugating medium. Though Southern had beenrunning below capacity and had excess inventory, it quoted the market price, which had not noticeably weakenedas a result of the oversupply. Its out-of-pocket costs on both liner and corrugating medium were about 60 percent of the selling price. The Northern Division receivedbids on the boxesof $480 a thousand from the ThompsonDivision, $430 a thousand from West Paper Company,and $432 a thousand from Eire Papers,Ltd. Eire Papers offered to buy from Birch the outside linerboard with the specialprinting already on it, but would supply its own inside liner and corrugating medium. The outside liner would be supplied by the Southern Division at a price equivalent of $90 a thousand boxes,and it would be printed for $30 a thousand by the Thompson Division. Of the $30, about $25 would be out-of-pocketcosts. Since this situation appearedto be a little unusual, William Kenton, manager of the Northern Division, discussedthe wide discrepancy of bids with Birchs commercialvice president. He told the vice president:We sell in a very competitivemarket, where higher costscannot be passedon. How canwe be expectedto show a decent profit and return on investment if we have to buy our supplies at more than 10 percent over the going market? Knowing that Mr. Brunner on occasionin the past few months had beenunable to operate the Thompson Division at capacity,it seemedodd to the vice president that Mr. Brunner would add the full 20 percent overheadand profit chargeto his out-of-pocketcosts. When he was asked about this, Mr. Brunners answer was the statement that appears at the beginning of the case. He went on to say that having donethe developmentalwork on the box, and having receivedno profit on that, he felt entitled to a goodmarkup on the production of the box itself. The vice president explored further the cost structures of the various divisions. He remembereda comment that the controller had made at a meeting the week before to the effect that costs which were variable for one division could be largely fIXedfor the companyas a whole. He knew that in the absence of specific orders from top management Mr. Kenton would acceptthe lowest bid, which was that of the West Paper Companyfor $430. However,it would be possiblefor top managementto order the acceptance another bid if the situof ation warranted such action. And though the volume representedby the transactionsin questionwas less than 5 percent of the volume of any of the divisions involved, other transactions would conceivablyraise similar problemslater. Questions 1. Which bid should Northern Division acceptthat is in the best interests of Birch Paper Company? 2. Should Mr. Kenton acceptthis bid? Why or why not? 3. Should the vice president of Birch Paper Companytake any action? 4. In the controversydescribed,how,if at all, is the transfer price system dysfunctional? Doesthis problem call for somechange,or changes, the transin fer pricing policy of the overall firm? If so, what specific changesdo you suggest?

James Baldwins Go Tell It On the Mountain and Alice Sebolds The Lovel

James Baldwin's Go Tell It On the Mountain and Alice Sebold's The Lovely Bones In most religions, especially the Judeo-Christian faith, heaven or the afterlife is a place reserved for those who are able to somehow earn or receive an appointed place there during their life on earth. In the Christian tradition, those who attain eternal life are able to forgo the earthly pleasures that tempt them while they live, and form a separate entity that rejects carnality and remains obedient to God. While recognizing themselves as inherently sinful creatures, they seek to come as close as they can to the holiness of the divine during their life on earth, in order to reap the benefits after death. A separation from the world and an eventual union with the divine is seen as the ultimate goal of the believer. Life is but a means to a final spiritual end. James Baldwin’s novel Go Tell It On the Mountain effectively portrays these ideas through the lives of its many characters. In contrast to the Christian idea of rejecting carnality while alive to attain salvati on, Alice Sebold uses her novel The Lovely Bones to portray coming of age as developing an ability to embrace life and succeed in it despite the pain and evil it can contain, and to see life as a fleeting privilege that, lived well, is an ultimate goal in itself. One important issue that distinguishes the differences between the perspectives of the two novels is that of forgiveness and rejection. In Go Tell It On the Mountain, judgment of sinners is highly emphasized, even if the sinners in questions are family members. Once someone becomes saved, they are expected to reject all ties associated with the world. In Baldwin’s novel, the protagonist reflects that, â€Å"†¦h... ...t life for both the joy and pain it inflicts on all people. To Sebold, the divine can and is present in carnality. While the word has a traditionally negative connotation, here it is representative of all that is associated with life itself. In this novel, carnality is not sin; it is living. Alice Sebold presents a moving and telling novel of loss and gain, despair and great happiness. To her, the ability to live life, and the willingness to accept it, are the marks of maturity, and the definition of love. While Susie, alone in heaven, cannot live as her family does, she comes of age as she releases them to their lives and moves on in her own world without them. The reader knows, as the novel closes with Susie’s parting words, that their protagonist is at peace, and that love has indeed won out over despair. â€Å"I wish you all a long and happy life.†

The Devil

Proctor for avoiding church and forgetting a commandment. )The spiritual center is the church. I The Devil and Tom Walker Tom is starting to venture out on his own a bit from organized religion a la the transcendentalists, but later in life aerobically comes back to It without real passion or Interest. Halls adamant adherence to religion Is likened to his adamant adherence to greed and rings false. I Transcendentalismorganized religion is not needed and might even be a distraction to the person in obtaining spiritual enlightenment on one's own.I Land I Nature must be tamed by people and worked to obtain her resources. Forests are unknown and where the â€Å"heathen† Native Americans live. Len The Crucible a man's worth Is often tied up in how many acres he has. I Tom's usury is likened to the â€Å"land grabbers† and speculators who made money off selling land In a dishonest way. Native American view that land is not a commodity but a spiritual place. Nature should be p reserved in its wild, unadulterated state to allow for the calming presence it gives the individual as a solace away from busy and corrupting society.Hypocrisy I The Puritans held to the 10 commandments and religious doctrine, yet they were overzealous and ended up putting to death innocent people on speculation Just because they didn't conform to their rules. I Tom becomes corrupted by greed and sells his soul to the devil. He was once poor but now greedy and â€Å"ostentatious. † He uses people through his usury. I Holds that the hypocrisy comes from society that corrupts when people become â€Å"blinded† by material things and comparing themselves with others. Therefore, the individual is favored to avoid bad influences of others or via peer pressure, etc.

Getting Engaged Narrative Essay Examples

Getting engaged is not as simple, it seems, as it used to bethe moment the question is posed, (Will you marry me?) the hoped-for response stated, (Oh, yes!   Yes!   Of course I will marry you!) and the ring is revealed from a hidden pocket or jewelry store box, applied onto the left hand ring finger with somewhat unsteady hands, (a diamond is traditional but a quality birthstone or other gemstone is quite acceptable) the veritable parade of emotions, events, conversations, purchases, and actions are already marching through the couples‘ lives.   Getting engaged is complicated, especially at this time in our American society, and the dichotomy is that because of our penchant for providing and exploring choices, decisions that must be made are nothing but complex. The people involved experience the emotional high of declaring their feelings, believing in the others’ true, lifetime love for them, and a security in the knowledge that their lifetime mate has been chosen.   This lasts for the rest of the day.   It should be enjoyed and reveled in to the fullest. The following day, the morning is awakened to with an enormous change of usual thought patterns; there is now another human being to be considered with almost any, and perhaps all decisions about everything from now on.   Where to live, what job to accept, what pets to keep/adopt/let go of, what size TV to own, cell phone company plans, silverware patterns, the right model of SUV to acquire, and the thread count of sheets for daily use and guests. How one takes their coffee may mean supplying extra or none of something barely thought about.   Now we must stock creamer, cream, milk, non-fat, soy, or goat’s milk to please our mate.   When is coffee â€Å"put on† in the morning?   Who wakes up grumpy and in need of â€Å"quiet time† each day?   Who will start dinner because they get home earlier? Family, friends, coworkers, and other acquaintances do not remain a constant.   Which sister is not allowed in the house alone with the Jim Beam?   Why does it seem that   Andrea flirts a bit too much after a glass of wine?   Can the TV be reserved during football, baseball, and basketball seasons during weekends?   Must this house always host such events?   Can Uncle Bob camp out on the couch, again, for a few more days?   It is ok to dog sit for the brother again?   He promises to pay for the hall carpet within a month. Weekends are never the same.   The lawn must be mowed, the plants must be pruned, the weeds must be pulled, the house must be cleaned, dusted, vacuumed, picked up and straightened out.   The major shopping must be done.   The errands need to be run.   As a usually dual-income family, these things must be met with compromise, patience, tolerance,   and, oh yes, love. Getting engaged means planning a wedding date and day.   This is where family, friends, coworkers, employers, and acquaintances jump in, jump around in, and bump into the couple and each other within the big bubble of love enveloping the happy, hopeful couple. It requires acknowledgement of many concepts, ideas, and beliefs:   religion, politics, blood relatives, culture, social dictates, engrained principles and traditions, and personal preferences and desires, coupled with each person’s â€Å"track record† and a genuine need to not repeat the past.   Along with all of these items, each and every person involved has their express opinion, advice, history, experience, and education which is their true mission to share with you.   One will learn many interesting anecdotes as you listen, nod your head, and tolerate these well-meant diatribes.   You will find out things about close relationships you had no idea were concerns and actual reality, for these people.   You will probably be so very glad to have your life and your problems and your past that you will gleefully do anything you believe is required to get this marriage off to a great start, and not do that†¦ There is nothing more anticipated than the actual day of any wedding.   The church, the ceremony’s dogma, the officials, the time of day, and the casting and blocking of said ceremony participants hold the premiere place in decision making efforts on the part of the couple.   Then there are themes of color, flowers, wardrobe styles, and chosen lines spoken and responded to that must be decided next.   What to say, when to say it, who authors it, and what it must contain and cannot contain are all important issues to be chosen, again, by the lucky couple.   The cake bakery, size, flavor, champagne, hors d’oeurves, entrees, and coffee brand is only slightly less important but still a choice that needs to be made.   The photographer captures all of this, in high-tech detail, in video, onto DVD, and in glossy or matte photographs to be reflected upon for years to come when placed on furniture pieces in several different homes.   Perfection must be the acquisitio n in the memory banks by all, if not most guests and wedding party members. Honeymoons, perhaps the most desirable, of two days and two nights, home, at rest for most couples usually is spent in Hawaii, Tahiti, Mexico, and Europe, which, in this order, are most often the chosen destinations.   The funds, which have, of course, been somehow appropriated for all of this hard work will be withdrawn via debit, credit, and gift card accounts and the couple now stands†¦married, ready to go back to work Monday morning. Engagements are a promise for a future between two hopefully, equally yoked human beings.   The day two lovers get engaged really means remaining engaged, for many days to come, in each others’ lives.   Complex, complicated, and involving more than the two people who agree to marry, it is the mark of the beginning in sharinga new kind of living, a mutual love and respect, and, along the way through the years, a simpler way of life.   The choice to continue living in our hectic world with a true companion is the simplest one of all.