July 17‚ 1859 Dear Mr. Mendel‚ I am very interested in your study of genetics. I also am a Naturalist and we share the same passion for God’s creation. I have known‚ from your studies of genetics‚ organisms may only pass down traits to their offspring that they were born with. This proved Lamarck’s theory to be incorrect. Your studies show many helpful genetic facts. One of which is all members of a species are all different in some way. This ties together part of my own theory called Natural
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make them resemble one parent more than the other or maybe a grandfather or grandmother? What controls the traits that a person exhibits and the traits that are hidden deep down‚ sometimes for generations at a time before being seen again? Gregor Mendel believed there was something that was behind which traits exist in a living being and which do not. He experimented and discovered that traits are often controlled by hereditary units. His experimental methods did vary from the other contemporaries
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Smurfit Paper Company case study Every business owner in the actual economy knows that cost management is a key factor in determining the successful continuation of the business‚ or its inevitable extinction. The paper industry is struggling to say the least according to an article in The Economist‚ with no new clients firms have adopted a strategy of merging with one another to attain a larger market share. With growing pressures from shareholders unsatisfied with low returns‚ it’s clear something
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Company Background Birch Paper Company was a medium-sized‚ partly integrated paper company. It had four producing divisions‚ namely Northern Division‚ Thompson Division‚ Southern Division & one unnamed Division and a Timberland Division. Birch Paper was producing white and kraft papers and paperboard. A portion of its paperboard output was converted into corrugated boxes by the Thompson Division‚ which was also printed and colored the outside surface of the boxes. Company policies The management
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Case 6-2: Birch Paper Company 1. Which bid should Northern Division accept that is in the best interests of Birch Paper Company? Northern Division should accept the bid of the Thompson division even though the bid from West Paper seems at first to be the best choice. In you calculate out the cost you find that Thompson actually has the lowest costs associated with them. Costs for Thompson are as follows: Linearboard and corrugating medium: Cost $400x70%= $168 plus Out of Pocket: $400x30%=120
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BIRCH PAPER COMPANY CASE ANALYSIS Executive Summary Birch Paper Company is a medium sized‚ partly-integrated paper company. It produces white and craft papers and paperboard. It has four producing divisions and a timberland division – The Thompson division converts the paperboard output into corrugated box and prints and colors the outside surface of the box. The Northern division produces the paper box‚ while the Southern division supplies the corrugating medium and inner and outer liners. Timberland
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Financial Controllership Assignment Case Analysis Transfer Pricing BIRCH PAPER COMPANY “If I were to price these boxes any lower than $480 a thousand‚” said James Brunner‚ manager of Birch Paper Company’s Thompson Division‚ “I’d be countermanding my order of last month for our salesmen to stop shaving their bids and to bid full-cost quotations. I’ve been trying for weeks to improve the quality of our business‚ and if I turn around now and accept this job at $430 or $450 or something less than
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Birch Paper’s current transfer pricing policy and rewarding system as given‚ Mr. Kenton should accept the West Paper Company bid for $430. By accepting this bid‚ the Northern Division will incur in the lowest cost possible and be able to generate a higher mark-up when selling the product. Because the division will be rewarded based on its own profit‚ this is the best decision. The company currently has a competitive profile‚ in which the divisions are measured based on profit generated and are incentivized
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The Kardell paper mill was established at the turn of the century on the Cherokee River in southeastern Ontario by the Kardell family. By 1985‚ the Kardell Paper Co. had outgrown its original mill and had encompassed several facilities in different locations‚ generating total revenues of $1.7 billion per year. The original mill continued to function and was the firm’s largest profit center. The Kardell family no longer owned shares in the firm‚ which had become a publicly traded company whose shares
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Dimitri Sakellarides Case 18 Draft Bob Prescott‚ the comptroller for the Blue Ridge Mill‚ was weighing the pros and cons of adding a new-on site longwood woodyard. Two primary benefits for this new addition include eliminating the need to purchase shortwood from an outside supplier and creating an opportunity to sell shortwood on the open market. Also‚ the new woodward would reduce operating costs and increase revenues. Blue Ridge Mill currently purchases shortwood from the Shenandoah Mill‚ which
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