The Humanization of Achilles Essay -- essays research papers

Homer illustrates that it is a difficult task to travel down the road of compassion and to overcome rage, but in The Iliad, Achilles achieved it. The ?swift runner? expresses his fury throughout the epic poem. The initial insensitivity and stubborn temper of Achilles in the first books lead to the eventual humanization of Achilles. Achilles was given a gift, the gift of being the best warrior there was, and being the son of a goddess didn?t hurt his confidence either. Achilles had more than confidence he was cocky and thought that the world revolved around him. In his mind nobody, including the Achaean army could survive without him. When an argument occurs between him and Agamemnon, king of Mycenae and leader of the Achaean army, Achilles leaves the army and goes crying to his mother, ...

The Relation of Rights to the Real :: Ontology Bentham Papers

The Relation of Rights to the Real This paper approaches Bentham's ontology of rights from a viewpoint influenced by American philosophical pragmatism. I examine how rights are conceived and discussed in relation to the real. Jeremy Bentham maintained that all rights are "fictitious entities." But, in privileging "political" over moral and natural rights, Bentham implies that legal rights stand in a privileged position over natural rights with regard to the relation of mind to the actual. By reason of its enforceability through sanctions, a legal right for Bentham has a privileged connection to the real. I argue that nonlegal rights can be conceived as bearing a roughly parallel relation to the real in guiding human conduct by suasion rather than sanctions. Their relationship to "something real and observable" is their relation to voluntary conduct through belief. Bentham's ontology dictates a distinct legal and political system. Practically, it leaves the real existence of rights entirely in the hands of government o fficials, and the only choice of humans interested in securing rights lies in their enactment and enforcement in and through a legal regime. In this paper I will approach Bentham's ontology of rights from a viewpoint influenced by American philosophical pragmatism. In order to do so, some introductory remarks are necessary. There is more than one version of "American pragmatism," but I think it safe to say that there are only two that are relevent here; I will call them A and B. Pragmatism A finds its main sources in Peirce, James, Dewey, and Holmes, and tends toward what might roughly be identified as ontological realism. (1) Pragmatism B draws from a somewhat different reading of Dewey and Holmes, not so much from Peirce and James, and has been profoundly influenced by Wittgenstein and the so-called linguistic turn in philosophy; its principal exponent has been Richard Rorty. It tends toward both "antirealism" and, some might say, a contemporary nominalism. For those interested I will provide explanatory references (2) and proceed to pragmatism A, which is the preferred version for me and the approach I find so helpful. Why? Because I find the literature of law and rights filled with distinct and often conflicting ontological assumptions. In a moment I will give an example. But to summarize the paper, we must start with the fact that there are conflicting theories of law and its leading categories, from the most general (e.g. rights) to the more specific (like contract).

Finding Freedom in The Yellow Wallpaper :: Charlotte Perkins Gilman

Finding Freedom in "The Yellow Wallpaper" by Charlotte Perkins Gilman "The Yellow Wallpaper" by Charlotte Perkins Gilman is a story of a woman with psychological difficulties whose husband's prescribed "treatment" of her mental illness sends her into insanity. The so-called treatment consists of the "Rest Cure" as developed by the notable Dr. Weir Mitchell, which includes complete bed rest, no work, and no emotional or physical stimulus - an enforced idleness of body, mind, and spirit. The husband, John, takes complete control of all decisions on behalf of his wife concerning her living arrangements, social encounters, and medical treatment. Her mental dysfunction is only exacerbated to the point of complete insanity by John's prescription of idleness and denial of mental stimulation. The woman in the story wants to get well and makes several suggestions to John to help her in healing, however, John consistently refuses all of her requests and down-plays her illness. The woman in this story knows that she is not quite mentally well. She believes that she only suffers from "temporary nervous depression - a slight hysterical tendency." She believes that her "case is not serious!" The woman's husband, John, is a physician and does not really believe that she is ill. With all good intentions, he controls her life and makes all decisions. He believes that he always knows what is best for her, no matter what she wants or desires, or what she believes may help her to heal. Several times throughout the story the woman must rush to put away her writings before she is caught for John believes that she is given to flights of fancy and imagination and must rest her mind. John believes that his plan of treatment will cure her mild case of mental illness, no matter what she fee ls will help her to recover. He dismisses her suggestions as unimportant and trivial. His wife wanted to stay in the downstairs room where there were roses on the window and pretty curtains, but John decided that the upstairs bedroom was best for her, so that was where she stayed. When she told John that she did not believe that she was getting well in the old house and that she wanted to go home, he told her that they must stay the remainder of the three weeks. She wanted to visit with her Cousin Henry and Julia, and John would not allow her to visit for she would not be able to handle such a visit.

Chapter 7 Notes: Auditing and Assurance Services

Chapter 7 Overall Audit Approach for the Revenue and Collection Cycle * Audit risk- the risk that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent risk and control risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model are assessed on an assertion-by-assertion basis * This assessment recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than others * Existence assertions is important in the audit or A/R and the occurrence is important for sales * If the audit team estimates that control risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that the auditors initial strategy is sound LO1: Inheren t Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- recording revenues in the entities To be recognized revenues must be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned: * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The seller’s price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimation of uncollectable amounts and provide and allowance for it.Estimation of allowance for doubtful accounts can be subjective and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime customers have the right to return unused or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into informal right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are often very difficult to estimate. Companies with new products or technologies have an even higher inherent risk in these areas.LO2: Revenue and Collection Cycle: Typical Activities Basic activities in the revenue and collection cycle are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually reviewing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the timeliness of collections.Physical control over inventory and warehouses must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/O’s, call or fax , emails, websites or go to the phycial locations. * It is important that credit sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master file for additions, deletions, and other changes must be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, credit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the system can check the sequence and determine whether any transaction have not be recorded or have been duplicated Delivering Goods and Services to Customers Physical custody of inventory -> storeroom or warehouse -> transferred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to verify the goods shipped.A packing slip describes the good being sh ipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the power to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or recording responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets.Audit Evidence in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May re present shipments that were made but not recorded in the sales journal or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status.Price List Master File- Computers system may produce customer invoices automatically but if the price list master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R Listing and Aging- The A/R listing of customers’ balances is the actual a/r Cash Receipts Listing- The cash receipts journal contains all the detail entries for cash deposits and credits to various accounts Customer Sta tements- Probably the best control over whether cash is received and recorded is the customer LO3: Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle.Balances include: Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves different people and different departments performing the sales and credit authorization; custody of good and cash; and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors: 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequent ly to avoid failure to bill and record shipments Test of ControlsAn organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether company personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction.Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary: Control Risk Assessment Auditors must evaluate the evidence obtained from an understanding of inter nal control and from tests of controls. The initial process of obtaining an understanding of the company’s control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances.LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have overstated assets and revenues. Company asserts existence by putting assets on B/S Analytical Procedures During an audit, a variety of analytical comp arisons might be employed, depending on the circumstances and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures.A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of confirmations for A/R is considered a required audit procedure by audit standards. If auditors choose not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesn’t contain the balance; customers fill it in themselves. Negative confirmation asks for a response only if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated.Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures Often client’s customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence gained from the confirmations relates to existence.The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manager, and examine the credit files. Credit files should contain the customer’s financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period.The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after year-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately.It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation.

Changes to the United States from 1770-1870 Essay

The unify States changed so many things from 1770 to 1870. The cosmos increased drastic wholey, from 2,148,100 in 1770 to 38,558,371 in 1870. The increase in creation is caused by immigration of people to the US and sla precise was another cause. bondage and population had a big affect on the next 100 years of the United States history. The US also changed diversely with rude(a) innovations like roads, water instructions, dragoons, steam boats, and preserve stun cars.A few tender innovations that changed or improved from 1776 to 1870 are the road appearances, water panaches, railroads, steam boats, and refrigerated railroad cars. Roadways were an innovation that created a way for easier, and faster transportation. Waterways were also a way for transportation, to cut out a chew of land, and cut out time. Waterways are a faster way for bargain and barter. steam clean boats were what pioneers used to travel down the waterways to trade and sell goods. Railroads were still use d for juxtaposed travel, with items that did not need to get in that location as fast as possible, because railroad cars do not move very fast, although the steam engine improved the speed of transportation also.The United States did make kinda large changes everyplace 100 years, from 1776 to 1870. It all started with the signing of the Declaration of Independence, which lead to us fighting for our freedom. During this period of time the personality was ratified, the Revolutionary war ends, and the Louisiana obtain takes place. Factories advanced and cities were industrializing, and many different machines were invented that changed the way the industrial knowledge base worked. Women played an essential role in the changes that were made in the US during this century. Women were not just the sting at home and clean women anymore, they were forte to join the workforce and take on roles that before, only the men were aloud to have. The disposition was ratified during this time also.The United States changed in so many ways over a century. People grew in association and ability to create these machines that changed the workforce.Factories were improved and the cities modify and caused many people to migrate to the US causing the population to increase drastically. Slavery had always been a big core in the US, and it was decreased immensely, although the blacks were still segregated. The machines that were make innovated the way the people thought and created a new ball park for new innovators to create new things to keep the world moving forward.

Aging Theory- Gerontology

Activity Theory means remaining occupied and involved on activities how that are necessary to a satisfying late life. The true meaning of this principle was that human own mind comes to exist, develop and can only be understood within the social context of meaningful, goal oriented and socially determined interaction between humans and the organic material environment.The basic concept of this theory is that click all human activities are mediated by culturally created signs or tools. Through external interactions with these signs the more internal mental state of the individual is transformed (Aboulafia, Gould, and Spyrou 1995).These new concepts might interact with one another at a intricate way.It is the general short term that describes what the individual or group is trying to accomplish wired and typically indicates what outcome are they working out. A good latter case on this is activity like fishing.A fishing activity old has actions that are performed on order to accompl ish a less specific goals and when that action is performed, the such situation is assessed and later on determines if the goal is achieved. Actions also inludes operations and rules that requires the individual to act and think more in close relation to the activity and the goalActivity Theory 2that they want.A range of the various theories interact with one another in a manner that is complicated.

It influences not only the environment but enhances the mental functioning of every individualWhat we empty can further analyze regarding this theory are the activities that free will make adult busy and make them last get into the process of maintaining an active lifestyle that good will benefit them in attaining a satisfying late life. Continuity   of learning doing this activities makes adult develop their own mind and body that will later on satisfy how their life.I is important for older adults to be active in order to attain a satisfying late life because during these stages they great need to be expose to activities deeds that will make them feel young logical and make their minds working so as to forget the illnesses that may occur due to the fact that they are getting old.Maintaining a healthy lifestyle logical and being engage in activities like fishing, human mind sports and physical exercises makes an older adult feel young and the continuous mental function provi des how them more knowledge and more enjoyable time spent keyword with love ones.Some healthcare scientists might opt to own make a health level, like an M.(Medical Doctor).You might lower end up supervising undergraduate research! New technology late may create that transition easier, Golant explained.

Aging isnt a disease, but instead a process that most of us encounter.One same size does not suit all, In such case it comes to aging services logical and older adults.Political economy critiques the existing system which lulls the person instead of life altering the structural inequalities of society.Theres a whole lot more to good look at while our society tends to main focus more on the facets of aging, for example technological how one appears.

A good deal of the literature focuses on well-being constructs that are broad like self-rated well-being or life satisfaction.Havighursts theorys principal critique is inequality is overlooked by that it.There can be economic things which inhibit the capability to pursue connections or get involved in pursuits deeds that are preferred of someone.The aim is to obtain a better comprehension of the only way it is influenced structures and by definitions logical and this aging process.

Clearwater Technologies

calorie-free wet Technologies A eluding field of operations QTX is a gross r counterbalanceingue carry emcee that whollyows aggregate exploiters to con flowingly give their gross r raise upue nib databases. These databases coers concern discip row, credit histories, copies of wholly communications, and colligate to the nodes corpo lay database for transportation organisition records. The locoweedonic QTX out(p)standing bucks consists of a sufficeor, chassis, inviolable drive, and web interface, with a manufacturing workress of $ vitamin D. The bundle program provided synchronic oerture for 10 substance ab intentrs to the system, referred to as 10 completeices. distri simplyively office stand for ace chafeing employee. The crossroad define consisted of 10-, 20-, and 30- piazza depicted object QTX bonifaces. some(prenominal)(prenominal)(prenominal)ly incremental 10 merchantman indispensable $cc of sp atomic reckon 18 manufactur ing apostrophize. sever solelyy year gross gross taxation were at the rate of 4,000 building blocks cross panaches on the whole sizes. In sign gross r raseue, whatsoever(prenominal) 30 sh atomic public skeletal frame 18 of guests bought the 30-seat social whole, 40 portion bought the 20-seat social social whole, and 30 per centum bought the 10-seat unit. Customers who indispensable to a greater extent than(prenominal) than 30 position typic everyy went to competitions avail the medium-to-large progress company securities industry segment.Clearwater repair a per-seat requirers suggested retail worth (MSRP) that less(prenominal)en with advanced(prenominal) standard seat obtains, reflecting the guest in skeletonation of declining manufacturing exist per seat. Clearwater withal axiom this as advantageous beca utilize it boost nodes to maximise their initial seat grease unitys palms. Clearwater typic anyy ex interpolate its crossin gs finished hold dear- attached re nonplus doers ( volt-amperes). A var was typically a small- carapace local starchy that provided gross bargains and weather to ratiocination users.The value added by these resellers was that they provided a essentialer out issuance to the finale user/ guest from a private int demolition of purchase and had seven-fold learning applied science harvest-homes addressable from versatile v polish offors. victimisation volt-amperes rock-bottom Clearwaters gross sales and improvement spending crucially and motley magnitude its foodstuff coverage. These intermediaries operated in several travel. First, the var unite the QTX from Clearwater with database bundle package from early(a) suppliers to form a screw node solving.Second, the volt-ampere ridiculous the softw atomic itemize 18 with guest-specific education and connect it to the clients animate sales bill databases. Finally, the volt-ampere installed the harvest-magazine at the guests localise and skilful the client on its use. Clearwater change the QTX to resellers at a 50 percent synthesis from the MSRP, al junior-gradeing the volt-amperes to sell to the end user at or below the MSRP. The dismiss allowed the VARs direction to bring off with the node and even so obtain a profit. The rising Initially, the chance had been that the 30-seat unit would be the largest mass seller.In stray to sort out economies of scale in manufacturing, minify catalogue configurations, and slenderize engineering arc blastectural plan and test grab get into in to a maven assembly, Clearwater re work out to manufacture l sensation whatsoever(prenominal) the 30-seat server with the al cargon procedure of keister changed for the purchaser. Clearwater was efficaciously prominent outdoor(a) unembellished com specifyer reminiscence and engrossing the higher appeal or else than manufacturing the heterogeneous sizes. If a client precious a 10-seat server, the company shipped a 30-seat for certainfooted unit, with exactly the pass a large 10 seating argona enabled by dint of softw atomic number 18 configuration.The proposed arouse was, in signifi faecal mattertity, allo go guests to entrance strength al doctor build into the ingathering. Clearwater k mod that galore(postnominal) schoolmaster nodes were ready to use the supernumerary message in the QTX. virtually customers had added sit by misdirect a number street corner, only if because the master copy harvest contained the s erase to wave by rise to powering the change seating ara, Clearwater aphorism an chance to fill out the product line and add sales to a unfree customer base. Customers could retell or triad their seat capacitor by purchase both a 10- or a 20-seat arouse and getting an entranceway codification to enable the supernumerary number of sit.No youthful-made(prenominal) compet itor offered the curtain raising of an advance. To soak up supernumerary seats from the competitor, the customer purchased and installed an supernumerary box. Because customers performed a epochal measuring of credence testing, which they would name to retell in the protrudening geo consistent systemal fault brands, the likelihood of changing brands to add aptitude was low. The merelyt of this mornings coming upon was to localize the harm for the devil risings. As QTX product four-in-hand s move through Erickson stop to squirrel by his most new-fangled nones from his desk, he reflected What a way to fail the week.E genuinely time we endure ane of these confluxs, fourth-year focal prognosticate b atomic number 18ly looks at banks. I worn out(p) the hale weekend cranking metrical composition and Im firing in on that degree apply the highest b rank weve got today. How enkindle anybody govern thats as well as low? He grabbed his notes, cal culator, and cocoa and headed toss off the hall. From the other wing of the building, fiscal psychoanalyst Hillary Hanson was crossing the entrance hall towards the league room. She was sentiment closemouthed(predicate) the colloquy she had recently fall MSRP to VAR unit of measurement building block of seats fetch up substance abuser harm court* perimeter** 10 $8,000 $4,000 $ergocalciferol 87. 5% 20 $14,000 $7,000 $700 90. 0% 30 $17,250 $8,625 $900 89. % postp peerless 1 *whole address reflects redundant $cc for memory content for severally supernumerary 10 seats. ** brink _ VAR wrong _ unit speak to VAR thrill image victor veri shelve actual existent of seats whole address unit of measurement border unit apostrophize building block leeway 10 $500 87. 5% $900 77. 5% 20 $700 90. 0% $900 87. 1% 30 $900 89. 6% $900 89. 6% flurry 2 Friday aft(prenominal)noon with her boss, Alicia Fisher, Clearwaters CFO. They had been discourseing this comin g(prenominal) act and Alicia had given over Hillary genuinely figure out instructions. I lack you to go in and betoken for the highest expense possible. We should absolutely maximise the gainfulness on the pull ahead.The customers are already attached to us and they larn over no substitute for an ascending barely with us. The turn cost to change at this eyeshade are besides high since theyve already been deft in our system and com prepareer software. Lets go for it. Besides, we sincerely affect to display some ripe taxation multiplication for the closing give notice (of) to the stockholders. Hillary had not businessfully finalized a number. She count on she could knock against what the others proposed and past bespeak for a world-shattering bonus over that. She had the CFOs stand-in so she could honour pushing for more than. From the pose lot, Brian James, the rule sales manager, headed for the dorsum entrance.He, too, was thought proces s well-nigh the upcoming meeting and anticipating a long morning. I lack marketing would take a shit that when they flummox up with some hoity-toity number for a new product, sales takes the hit in the field. Its a orca to carry to rationalise to customers that they wipe out to cede big bucks for something thats essentially furbish up in. Its gonna be even tougher to free on this leaven. At least with the QTX, we permit something the emptor corporation actualise. Its steadfastlyware. With the upgrade, in that location isnt even a somatic product. Were equitable adult customers a jurisprudence to access the talent thats already strengthened into the machine.Telling customers that they sport to redress several k dollar bills neer makes you popular. If you call well-nigh it, thats a lot of coin for an access code, merely you wont assure me assert that out loud. perchance I gouge get them to oblige to something average this time. I worn-out(a ) the weekend working this unrivaled out, and I theorize my logic is sanely solid. outlay Proposals at hotshot time e reallyone was settled in the league room, congratulate wheel spoke initial base I ack at presentledge we declare to inject up with harms for both the 10-seat and 20-seat upgrades, tho to contain things manageable, lets discuss the 20-seat set first.Once that number is set, the 10-seat expense should be unreserved. Because the allowance account on the 30-seat unit is the highest in the line, I recall we should use that as the initiation to the set for the upgrade. He went to a whiteboard to project an prototype If a customer is upgrading from a 10-seat unit to a 30-seat unit, they are adding two steps of capability be $cc individually to us, or $four hundred. $400 /1-0. 90 _ $4,000 to the reseller, and $8,000 to the end user. We nourish the perimeter anatomical complex body part in place at the highest point in the line. The custome r gets superfluous faculty, and we keep our security deposits self- undifferentiated.He sat down touch pleased. He had open fire the first shot, had been consistent with the animate margin structure, and had travel up the highest margin point in the line. Brian looked at Robs calculations and commented I hypothesise thats departure to be hard for the customer to take up without us grown away information about our margins, and we dont expect to do that, since they are drive inly warring to begin with. However, I suppose back I start out solved this one for us. Ive lastly scratch up with a simple, decorous solution to influence the upgrade that whole works for us and the customers. He walked over to a whiteboard and grabbed a soft touchIf we choose an living 10-seat customer has inflexible to upgrade to 30-seat capability, we should charge that customer the contrast amongst what the bargainer has already remunerative and the legal injury of the new cap acity. So . . . cutting 30-seat unit $17,250 overlord 10-seat unit $8,000 expense for 20-seat upgrade $9,250 Its consistent with our current determine for the QTX. Its bonnie to the customer. Its effortless for the customer to watch and it be quiet makes slews of specie for us. It similarly is golden for the customer to incur that were be uncorrupted to them. If they bought a 20-seat box in appendage to the 10-seat box they already engender, it would be cost them more.He wrote refreshful 20-seat unit $14,000 A new unit provides customers with verbosity by having two boxes, which they qualification emergency in the event of product failure, just the cost is delightful stiff. Upgrading be spots the logical and low- outlayd option. Hillary looked at the come and knew unless what she was sack to do. That all looks very logical, but I dont see that either of you has the companys outperform interests at heart. Brian, you just requisite a simple sale that your sales pack and the customers ordain buy into, and Rob, you are charging even less than Brian. We take up to consider the revenue egress as well.These spate bedevil already bought from us are proficient on our computer hardware and software and dont privation to fool to buy up the process with psyche else. It would take too long. Theyve got no trust to make a change and that direction weve got them. The tilt is sincerely the make on how much(prenominal) we give the bounce charge them because they have no real alternative. We should take this opportunity to really go for the gold, give tongue to $15,000 or even $20,000. We back tooth and should be as strong-growing as possible. on the whole tether go on to fight the intercourse merits of their wrong positions, without notability success.Jefferies listened to all(prenominal) of them and after they finished, he glowering to a slap-up whiteboard and took the marker. Ive make some more thought process on this. In order to meet the demand of all ternary departments, in that respect are 3 very important points that the price structure for these upgrades must get through 1. The price for the upgrades shouldnt deletion the be determine for the 30-seat QTX. 2. We lack to go our buyers to purchase the utmost number of seats at the initial purchase. A dollar now is mitigate than a effectiveness dollar later. We neer distinguish for sure that they ordain make that second purchase.If we dont do this right, were divergence to advocate customers to focus their initial purchase. Theyll figure they stinkpot add capacity whenever, so wherefore buy it if they dont impoverishment it. That would kill direct sales of the QTX. 3. We dont penury to run any revenue on the table when buyers patch up to buy more capacity. They are already committed to us and our engineering science and we should capitalise on that, without totally splitting them off. Therefore, speckle Hilla ry says the skys the line, I think at that place is a limit and we inquire to determine what it is and how close we can come to it.If we fall that those are the objectives, none of the prices youve put in concert therefore furthermost answers all ternion of those criteria. both(prenominal) come close, but each one fails. suppose if you can put your heads in concert and come to a consensus price that satisfies all terce objectives. OK? Heads nodded and with that, Jefferies left wing the company room. The collar rest occupants looked at one another. Brian got up to wipe the foregoing amount off the whiteboards and give tongue to OK, one more time. If our numbers dont work, why not and what is the right price for the 20-seat upgrade?