Classic Pen Co. Case In the past Classic Pen Company had been the low-cost producer of black and blue pens and had profit margins over 20% of sales. Over the last five years Pen Co. decided to start producing red and purple pens. They require the same basic production technology but can be sold at 3% and 10% premium selling prices. Sales Manager Dennis Selmor is just seeing the financial results and is not happy with the numbers. The first issue that Pen Co. is facing is their decline in
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Ocean Pollution “Over 80% of marine pollution comes from land-based activities” (WWF‚ May 4‚ 2006‚ p.1). The rest comes from ocean-based activities. Different types of pollution enter the ocean each year. The major pollutants are oil‚ toxic materials‚ and debris. These materials not only pollute the ocean‚ but they also affect the marine life. Before the 1970s there were no laws to prevent and stop people from dumping pollutants into the ocean. Since the early 1970s many laws and regulations
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The Blues is a musical form and genre‚ which originated in South America within the African-American communities. It originated near the end of the 19th century‚ and was rooted from spirituals‚ work songs‚ field hollers (which are very similar to work songs‚ but some do not have lyrics)‚ shouts and rhymes. The blues form in jazz‚ rhythm and blues and rock and roll; and each is characterised by a specific chord progression‚ the most common being the twelve bar blues. The blues notes‚ are played or
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grassland‚ tundra. Then these six groups are broken down a bit father. In this paper we will discuss part of the marine biome which is the ocean biome. When one thinks of very large bodies of water such as the ocean‚ we are talking about marine biomes. Instead of freshwater it contains saltwater. They also include the coral reefs and estuaries. The ocean biome is the largest of all of the worlds. Which makes sense considering that the majority of the world surface is made up of water. Due to
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Case Analysis: Cosmos Club I – Time Frame In January 1983‚ Mr. Joseph Kabiling‚ Cosmos Club’s Business Manager‚ was left with the decision of whether or not to present his proposal to acquire a point-of-sale equipment at this year’s Finance Committee meeting on capital expenditures. Through the years‚ the club’s restaurant registered higher than expected losses‚ compared to any of the club’s revenue-generating services. Thus‚ he left that this might improve the dining room operations although
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The Ocean Floor No one has ever walked the sea floor and few have even seen it. This is because of the extreme conditions found there. It is dark‚ and the temperature is close to freezing. A person standing on the sea floor would be under tremendous pressure from the overlaying water. The pressure is hundreds of times greater than the atmospheric pressure. Such a force would crush the human body. Using research submersibles which are specially designed to with stand the pressure of the water‚ scientists
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Ocean Park‚ situated on the southern side of Hong Kong Island‚ is Hong Kong’s premier educational theme park. The current park covers more than 870‚000 square metres of land and features a diverse selection of world-class marine attractions‚ thrill rides and shows divided between three areas: Lowland‚ Headland and Tai Shue Wan. Operated by the Ocean Park Corporation‚ a statutory board‚ it is a not-for-profit organization that aims to provide elements of entertainment‚ education and conservation at
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is a problem in our world today. This problem is called ocean acidification. Ocean acidification is a process caused by increasing man made carbon dioxide emissions. This process is making the oceans more acidic. Ocean acidification could affect humans.With such decline of fish and shellfish stocks due to ocean acidification will impact an big role in the human source of protein. millions of people could be affected. Ocean acidification affects crabs snails and sea urchins. These
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Michael Machuca Mr. Pitz AP World History 4/22/2013 Changes and Continuities in the Commerce of the Indian Ocean From the time of 650 C.E. to 1750 C.E. the commerce in the Indian Ocean had many changes and continuities. During the great trading routes long lifetime‚ it had powerful effects on the religion‚ people‚ and most importantly‚ the goods; these included spices‚ silks‚ perfumes‚ oils‚ and textiles. Many different peoples including the Indians‚ Arabs‚ and Chinese dominated the vast
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that Ocean Carriers is a U.S. firm subject to a 35% statutory (and effective) marginal tax rate. Second‚ assume that Ocean Carriers is domiciled in Hong Kong for tax purposes‚ where ship owners are not required to pay any tax on profits made overseas and are also exempted from paying any tax on profit made on cargo uplifted from Hong Kong‚ i.e.‚ assume a zero tax rate. Answer With 35% tax in the US we have a negative NPV of 35% hence recommended not to proceed with the project. If Ocean carriers
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