Obamacare

At this point I think that the Healthcare reform is something that is needed and Obamacare is trying its best to improve. There is a major need for Healthcare reform. Thousands of people die in America each year because of the lack of health insurance. Many people without health insurance die when they could have had a chance to live if they had insurance. The problem is that health insurance is too expensive. Not for those who can afford it but for those who cannot. It has to be horrible to catch the flu and have to suffer because you fear debt from a trip to the emergency room.Obama’s plan is vital to the advancement of healthcare. Private insurance is rising constantly and Universal healthcare in America will add more competition to the market, it will be beneficial for everyone and we know that it has already worked in other countries. Private medical insurance is valuable to have, but can come with many disadvantages for the consumer. The article â€Å"the U. S. Healthca re system† focused on the faults of the United States healthcare system when compared to other countries with Universal healthcare.America has the most expensive healthcare system in the world. One reason for the rising cost of healthcare in America is that an estimated â€Å"19. 3 to 24. 1 % of the money is spent on administration cost. Obama wants to make sure that America is not being taken advantage of by insurance and prescription drug companies. Some insurance companies are overcharging doctors for their malpractice insurance, which is causing patients to have to pay more in order to be seen by a doctor.Obama's healthcare reform will provide healthcare and preventative services to millions of Americans, give American's a safety net to ensure that they can't be denied for a preexisting condition, or dropped when sick, millions of lives will be saved, it will grow jobs, help small business and is projected to cut the national deficit by over $1,000,000,000,000 dollars ove r the next two decades. This is the type of reform our healthcare system needs

Global Business Cultural Analysis

Kenya lies to the east of the African continent and has a coast on the Indian Ocean. The country straddles two of the most famous lakes in Africa – Lake Turkana and Lake Victoria. At its heart is Mount Kenya from which the country takes its name. The Kenyan population is heterogeneous, comprising seven major ethnic groups as well as tens of smaller ones and non-Kenyan communities. There is a religious mix with a Christian majority and Muslim and indigenous religious minorities. Formerly a British colony, Kenya achieved independence in 1963. Understanding the various cultural norms and ethnic and religious groups is essential when doing business in Kenya. Kenyan Culture – Key Concepts and Values Group-relations – Kenyans have strong affiliations to their ethnic group or tribe and sometimes place them in front of the ‘nation’. The family is at the heart of Kenyan life and is given priority over everything else. Several generations will live together in one house with all family members taking care of one another. Absenteeism from work or delays in performing tasks due to family obligations is frequently experienced in Kenya and is viewed as perfectly acceptable. Religion – The majority of the population is Christian (Protestant and Catholic) but there is also a substantial Muslim (Sunni) minority. At the same time Animism and ancestor worship remain widespread. Both Christians and Muslims have managed to incorporate traditional practices into their respective religions creating unique blends to suit their particular needs. Time – In general, Kenyans have a more relaxed approach towards time and live at a slower pace. It is not unusual to wait half an hour for someone to arrive for an appointment and this is seen as perfectly acceptable. Taking care of personal affairs first is regarded as more important than arriving on time. This being said, today particularly in the private sector there is a growing trend of punctuality and observing deadlines. Doing Business in Kenya is the one of Africa’s more affluent nations and is seen a business hub for East Africa. The country’s economy has been hampered though by corruption and a reliance on certain goods whose prices have failed to rise sufficiently. Kenya has also been affected by the global economic downturn and in 2008 saw a 7% drop in its GDP growth from the previous year. Despite this, tourism, manufacturing and investment have predominated in the Kenyan economy over the last four decades giving Kenya a prized position within Africa. Understanding how Kenya’s economy and politics impact its business culture will help you when doing business in Kenya. Kenyan Business Part 1 – Working in Kenya o Working practices in Kenya †¢ Business hours in Kenya are from 9:00am to 4:00pm, with a one hour break for lunch between 1:00pm and 2:00pm. Some businesses also operate on Saturday mornings. Kenyans have a flexible attitude towards time, so don’t be surprised if business meetings or social events begin late. Punctuality tends to be expected when dealing with foreigners though, so make sure to arrive on time. Kenyans do not tend to schedule a precise end to meetings. What matters is not adhering to a schedule but ensuring that everybody involved is satisfied with the outcome. Therefore make sure to leave enough time in your agenda when attending a meeting. English is widely spoken in Kenyan business environments and you can expect your counterparts to have good language skills so you can conduct your business in English. A little knowledge of basic Kiswahili phrases always leaves a good impression and can help to break the ice. Structure and hierarchy in Kenyan companies †¢ Business hierarchies are generally clearly defined, especially in family owned companies. Although employees are welcome to give suggestions and comments, the final decision is taken by senior members or managers. Education and experience are important qualities and main sources of credibility. A personable character can earn extra credit. Foreigners tend to be approached with high regard simply on the basis of their international expertise. Hierarchy plays an important role in the business structure of Kenya. Be mindful of a colleague’s title and their place in the organization. Decision making in Kenyan businesses tends to work on a top-down basis, with objectives set and decisions made by those in the highest positions. Respect and deference to one’s elders should be observed when in Kenya. First business meetings are often quite formal until the relationship is established. Relationships outside of the business environment can help build stronger ties too. The unofficial and informal nature of networking out of the office can help cement a stronger working relationship. This is often done by offering your colleague a drink or meal. Kenya Business Part 2 – Doing Business in Kenya o Business practices in Kenya †¢ Being a polychromic society, Kenyan business practice focuses on getting things done by order of priority rather than working to a set time schedule. In many businesses the working day will halt at specific times for Muslim members of staff to pray. Business attire is formal in Kenya. Men wear suits and ties while women wear long dresses or skirts which reach below the knee. Women do not usually wear trousers although this trend is slowly changing. Women should make sure their shoulders are covered and should not wear anything too revealing. Business cards are often used in Kenya and should be given and received with both hands. Marketing boards are state-controlled or state-sanctioned entities legally granted control over the purchase or sale of agricultural commodities. Since the mid-1980s they have declined in number under pressure from domestic liberalization and from international trade rules that increasingly cover agriculture. Where reforms have been widespread and successful, marketing boards have vanished or retreated to providing public goods, such as strategic grain reserves or insurance against extraordinary price fluctuations i. . the National cereals board, the Tea board of Kenya. Where reforms have been less successful, the weaknesses of private agricultural marketing channels have been revealed by the rollback of marketing boards, often leading to calls for reinstatement of powerful marketing boards. It is often suggested that an exporting country should set up a price stabilization fund to insulate farme rs from fluctuations in the world market price, by collecting a proportion of farmers’ revenue when prices are high and paying it out when prices are low. A typical price stabilization fund is set up for an export crop. In years when the world price is high, some of the returns are paid into the fund; in years when it is low, the accumulated revenues are used to bring up the price. There are many variations on this basic model. Some of the funds soon collapse, while others go on for years, surviving but not necessarily achieving their objectives. The objectives of the fund are usually obscure, sometimes deliberately so. For example, farmers press for stabilization without making it too obvious that to them stabilization means a lower limit to prices rather than an upper limit: in other words, they want a higher average price. Consumers think of price stabilization as imposing minimum prices rather than both maxima and minima. It is often assumed without discussion or evidence that price stabilization benefits the farmer and is beneficial to the economy. To provide price stability, marketing boards set the prices for farmers. During a season of high prices in the world market, they stash funds over and above the set local target, which they later use to cushion farmers whenever the global market prices plummet. The marketing boards possess the sole legal authority to purchase commodities from farmers and to engage in trade. Through the boards, governments typically fix official producer prices for all controlled commodities. Marketing boards provide a guaranteed market for the farmers, absorbing all marketed surplus at the official producer prices, and maintaining extensive buying networks and storage facilities throughout the production regions. Grain marketing boards commonly handle the strategic food reserves for emergency situations, and have the responsibility to import food in shortage seasons. They also stabilize prices, thus protecting farmers from sharp fluctuations. The boards also obtain funds for sales promotion, research and extension services. To raise farmers' bargaining power- especially to prevent over exploitation of farmers by middle men. The boards also improve quality regulation. In the last two decades, the production of primary exports in our country has been dwindling, and in some cases, almost ceased altogether. The crops in question are pyrethrum, sisal, cotton, coffee, and to a lesser extent, tea. The NCPB sells seeds and fertilizers to farmers at subsidized rates and buys their produce at higher prices than the market price, as a way of offering incentives to farmers. To ensure food security, NCPB has silos all over the country that store grains in times of surplus production and sell them in times of food shortages at affordable prices. This helps improve the country’s food supply situation. The Kenya Meat commission which was recently revived, served an important role, during the droughts that ravaged the country, by buying cattle from owners, who would otherwise have suffered a very big loss as the animals would have perished in the drought. Now the farmers can replenish their herds when the drought passes. The Kenya Cooperative creameries is also another marketing board that buys milk from farmers at better prices than go between and hence offering a ready market to milk as a produce in the country. The Coffee board of Kenya and the Kenya Tea Development Authority also buys produce from farmers at good prices, so that farmers are ensured of a market for their produce and can be able to develop themselves from income earned. The boards then sell the produce through exports. This board deals with buying pyrethrum from farmers and finding a market for it. Boards established by the colonialists have, on the whole, been playing a major role in marketing most of these crops, but the majority is inefficient, corrupt, and unable to bring the necessary changes to the agricultural sector to meet the challenges of global competition. Measuring whether the above objectives have been achieved is difficult, since most of these boards offer minimal public information and data important for analysis. In the current global market, private firms, with the intent of maximizing returns, will always hunt for the best world prices. Their staff is likely to be more qualified than the bloated workforce littering our boards. Farmers would be better served by private entities. Since new farmers are always joining a given sector, the system of stabilization is disadvantageous to the old ones. Funds set aside earlier end up cushioning even the newcomers. Since the 1990s, the target prices set by the boards seem to have been out-paced by the rate of inflation. In real terms, it is the farmers who experience negative returns for their products. Most crops in our country come from specific regions where weather conditions are favorable. Centralization of the marketing boards dampens the enthusiasm of farmers. It is in the best interest of the country for income obtained in a certain region to remain there in the hands of farmers, save for the taxes raised by the State. Some senior employees at the head offices, who do not even come from the areas in which the crops are grown, sometimes earn more in a year than do farmers in their whole lives. Our marketing boards are government revenue collectors rather than price stabilizers. Farmers pay more taxes at the hands of these boards, than they would otherwise. The establishment of various agencies in the agricultural sector for various crops is wasteful in terms of overheads and inexperienced staff. The very objectives for which the boards were set up can be handled by the Ministry of Agriculture in collaboration with co-operatives and private marketing enterprises. The subsidies embedded in grains pricing systems, coupled with heavy overhead costs associated with high administrative, transportation and storage costs, soon created huge tax burdens. The pan territorial pricing system meant higher transportation and handling costs in moving commodities from some remote areas, and the management of large volumes of commodities in storage was costly. In addition, the monitoring of private trade was not only costly but generally ineffective, especially for food commodities in shortage seasons. E. g. The National Cereals and Produce Board (NCPB) of Kenya accumulated an estimated loss of about $300 million by 1993, in contrast with central government expenditure on agriculture of $33 million. Marketing boards also face organizational challenges. Their susceptibility to bureaucracy and corruption increased both the inefficiency in their operations and the transactions costs for farmers and consumers. In 2011 Kenya’s economy recorded moderate growth, driven primarily by financial intermediation, tourism, construction and agriculture. Gross Domestic Product (GDP) growth is projected to expand modestly in 2012 and 2013. In 2011 it was held back by an unstable macroeconomic environment characterized by rising inflation, exchange rate depreciation and high energy costs. Limited rainfall in the first half of 2011 resulted in a decline in aggregate food production, a factor that contributed significantly to runaway inflation. The inflationary pressures experienced in 2011 and the depreciation of the Kenyan shilling (KES) can be traced back in part to the Central Bank of Kenya’s decision to cut its repo rate from 7% to 6% in December 2010 in a bid to revive lending and stimulate growth. However, increased consumer demand pushed up prices and put pressure on the Kenyan shilling as demand for imports increased substantially. Inflation is projected to fall to single figures in 2012 and 2013 thanks to improved food production and stability in fuel prices. The year 2011 was marked by the passing of legislation to put into effect the new constitution and the appearance of six Kenyan citizens at the International Criminal Court, while political parties began preparing for elections expected in 2012. Youth unemployment is a growing problem in Kenya as it makes up 70% of total unemployment. The Youth Enterprise Development Fund, operational over the last five years as the main intervention agency, has, among other actions, disbursed almost KES 6 billion to some 157 538 youth enterprises; organized youth trade fairs; built simple infrastructure for young people; and started pre-financing training for the young. The fund will be expanded in the coming years to ensure increased employment for the young.

The American Psychiatric Association

Bulimia is an eating disorder and people affected by bulimia are abnormally self conscious and worry excessively about their physical appearance and weight. Their paranoid concern causes to consume excessive amounts of food in short periods of time. Moreover, such people indulge in self induced vomiting, abuse of diuretics and excessive exercise in order to reduce their weight. The American Psychiatric Association classified the bulimia disorder as a unique disorder of its class in the year 1980. Subsequently in 1987 it changed the name of this disorder to bulimia nervosa.Occasionally the characteristics of bulimia are found in cases of persons suffering from anorexia nervosa. Abnormal dieting patterns are the primary behavioral symptoms found among patients suffering from anorexia nervosa; however, the extensive loss of weight cannot be attributed to bulimia. It has been observed that Bulimia causes gastrointestinal disorders and severe depletion of potassium in the human body. The process of self induced vomiting results in the damage of the teeth enamel, due to the acidic nature of the vomited food.Adolescents are the primary targets of bulimia disorder, because they undergo severe psychological depression if they are overweight (Bulimia, 2005). Bulimia causes dehydration, malnutrition and mineral imbalances. Insufficient and irregular supply of minerals and fluids may cause damage to brain cells, muscles, reproductive tract, bowels, stomach and other organs of the body. Sometimes severe heart problems may also result from bulimia and some of these problems are arrhythmias, congestive heart failure and sudden death.Moreover, repeated vomiting results in damage to the throat and esophagus, furthermore, it has been observed that individuals who indulge in self induced vomiting are backward in their academic career (Reyes, 2006). According to medical history, cases of illness due to bulimia had not been reported before 1980. Subsequent researchers noticed that there were a considerable number of people who were accustomed to eating large quantities of food within a short period of time.Moreover, these people being unable to withstand the excessive gain of body weight were in the habit of adopting methods of self induced vomiting in order to control their weight. The name bulimia is used to describe the eating patterns of overweight people and to describe their episodes of overindulgence in eating food. After such episodes of overeating, bulimics attempt to get rid of the extra calories imbibed by them by consuming laxatives. Some bulimics engage in excessive exercise and abstention of food for long periods of time.Subsequent to the end of the fast period bulimics consume large amounts of food, which would cause a rupture of the stomach. Vomiting the consumed food could cause chemical imbalance in the body. Bulimarexia is the term used to describe people of low body weight who overindulge in eating and then get rid of the food eaten by con suming laxatives or by self induced vomiting (The Medical Complications of Bulimia). The oligomenorrhea in patients with bulimia affects bone mineral density, however, weight – bearing exercises could prove to be beneficial.Thus the ever present danger of osteoporosis could be reduced to an appreciable extent by resorting to regular exercise (Bulimia Nervosa ). Several studies have determined that people with eating disorders have weak bone and suffer from osteoporosis due to inadequate nutrition. Persons suffering from such eating disorders had twice the risk of suffering from osteoporosis and fractures of the bones. Moreover, such eating disorders result in malnutrition for prolonged periods of time and this brings about a gradual erosion of the bone mass and continued nutritional deficits.Eating disorders, therefore present an enhanced risk of bone fractures due to the damage caused to the human skeleton (Goebel, Schweiger, & Kruger, 2002). Consequences of bulimia include the disturbance of the vital chemical balance of the body fluids and the electrolyte balance. The potassium and calcium levels in the body are drastically depleted due to self induced vomiting and the abuse of laxatives. The vicious cycle of overindulgence in food and subsequent use of laxatives or self induced vomiting results in heart problems, damage to the kidneys and the brain and osteoporosis.Other contraindications are fatigue, depression, sore muscles, faintness, over sensitivity to cold and a susceptibility to gain weight. These symptoms are most common in bulimics as their blood glucose level fluctuates constantly due to overeating food containing carbohydrates (The Medical Complications of Bulimia). Furthermore, vomiting disturbs the intricate message system that aids a person to stop eating at the appropriate time. Frequent self induced vomiting confuses the brain in properly maintaining the responsive system and this causes the brain to fail to ascertain whether the foo d consumed is to be retained or not.Such confusion of the brain’s activity results in perpetual eating habits. Vomiting food restricts the serotonin levels of the brain and these levels are associated with the positive states of brain and help the person to be in a happy mood. Self induced vomiting and the abuse of laxatives results in the irritation of the gastrointestinal tract and this irritation could prove to be fatal in later stages. Excessive eating and subsequent induced vomiting cause swollen salivary glands and erosion of the enamel of the teeth.Vomiting causes a sore throat that leads to severe bleeding of the esophagus. (The Medical Complications of Bulimia). The functionality of the stomach is seriously impaired and the abuse of laxative drugs causes permanent damage to the lining of the bowels affecting their normal functioning. Thus people who abuse laxatives develop problems like the bloating of the stomach, constipation and diarrhea in the long run (The Medic al Complications of Bulimia).Moreover, bulimia has several deleterious effects on the human body like frequent weight changes, poor skin condition, hair loss, irregularity in menstruation periods, loss of libido, tiredness and lethargy, and increased risk of heart related problems and the danger of a heart attack (What is Bulimia Nervosa? ). References Bulimia. (2005). Microsoft ® Encarta ® 2006 [DVD] . Redmond, WA: Microsoft Corporation. Bulimia Nervosa . (n. d. ). Retrieved June 27, 2007, from http://www. healthyplace. com/Communities/Eating_Disorders/women_6. asp Goebel, G. , Schweiger, U. , & Kruger, R. (2002).Predictors of bone mineral density in patients with eating disorders. The International journal of eating disorders , Vol. 32. Iss. 4. ISSN: 0276 – 3478. Reyes, A. P. (2006, January 12). Bulimia. Retrieved June 27, 2007, from Discover Health: http://health. discovery. com/encyclopedias/illnesses. html? chrome=None&article=2817&page=2 The Medical Complications of Bulimia. (n. d. ). Retrieved June 27, 2007, from http://www. eating-disorders. org. uk/docs/bulimia. doc What is Bulimia Nervosa? (n. d. ). Retrieved June 27, 2007, from http://www. b-eat. co. uk/AboutEatingDisorders/WhatisanEatingdisorder/WhatisBulimiaNervosa

Research Paper About Computer Addiction Essay

A.Background of the study It is known that we are living in technological era. The computers became irreplaceable tool in everyday life of almost each person. The adult users generally use it for business purposes while youngsters for computer games. Computers became that part of our life and every important component in the spheres of the life leisure. And nowadays majority of young people spend their leisure time playing computer games, surfing through the internet. Computer have become one of the favorite time-spending of young people in all ages, and even some adults and the students. With permanent development of computer technology the quality of people using computer either for working purposes or entertainment purposes is increasing speedily. There are many things that causes addiction to computer, one reason being, is that most of the students just need something to occupy their time and these games and browsing internet do that for countless hours. Some students use computer to escape their reality which can include school, work and possibly personal problems. Computer also represents students to challenges they can overcome so they can feel a sense of accomplishments in virtual world, mistakes can be undone and time can review itself with the push of a few buttons. B.Statement of the problem This study sought to evaluate the different factor that causes STI College Taft Students addiction to computer games. The researcher prepared some of the following questions: 1.What factors that students addicted to computers? 2.What are the signs that would let us know if a student is addicted or not? 3.How computer affect students vices in their everyday lives? C.Significance of the study This Study will enlighten the students of STI College Taft, about the causes, disorders, and negative affects that they can get through computers. Also these studies would like to encourage them to seek immediate way to prevent  computer addictions. D.Scope and Delimitation of the study These studies focused in computer addiction. How computer affect our co-students in STI College Taft in different factors, such as in their studies, personal problem, emotional, physical and mental, time, financial and social. We researched also the reason why they are involved in this problem. We also study the symptoms and effect of computer addictions. We emphasize some of alternative solution in this problem. We limit this study by given information in computer addiction, until we came up in the effects and at last we give our recommendations to help our student to solve their dilemma about computer addiction.

Embryo research Essay Example | Topics and Well Written Essays - 500 words

Embryo research - Essay Example (Singer) Hwang and his colleagues states that they exchanged the nucleus of unfertilized egg of a human for the nucleus of an ordinary cell, taken from another human, and created the lines made of stem cells from an embryo that appeared as the result. These stem cells coincidedwith the DNA of the man who provided an ordinary cell. This experiment demonstrated that it is now possible to give a cell or a tissue to a person, and they will not be rejected by the organism, having been cloned from them. (Singer) The experiments of Hwang haven't been completed. However, he assumed that definite problems might occur. He insisted on the legitimacy of his work, confessing that there may be errors in the lines of stem cells. He also confessed that few cells could be damaged. At any rate, the scientists consider this be one of the most significant discoveries in medicine and biology. Of course, experiments and researches are needed, but the results will significantly change the whole medical practice. (Robertson) But ethical background of this invention is discussed by many scientists. It shows that the potential of human life is included into each cell of our organism, and this would change the discussion about the value of a human life.

Organic Food Essay Example | Topics and Well Written Essays - 1750 words

Organic Food - Essay Example Almost all food stores now carry organic food. The popularity of organic food stores has increased because of its rapid demand all around the world. â€Å"The Annual sales of organic products in the United States are topping anywhere from $16.3 billion to $29.7 billion†. (Selvon, 2012) The demand has increased due to its several benefits. Grocery retailers who consider the consumer interest and reasons of rise in organic food consumption can eventually become market leaders. They are considered to be more nutritious, protect from harmful diseases, promotes well being and protects the environment. The National organic program was developed on 21st October 2002 and is a program for developing organic standards. It comprises of representatives from several categories such as farmer, retailer, processor, scientist, environmentalist and certifying agent. The USDA organic logo is an easy way to recognize organic products for the consumers and feel con?dent that they are purchasing a product that is pure and meets standards. The foods covered under current organic standards are fruits, meat and poultry, legumes, livestock feed, nuts, seeds and so on. Organic certification systems mostly have elements such as: 1. Standards: Standards must be clearly formulated and communicated among all parties. 2. Contracts and legal framework: Contracts and Legal framework should be bound by a legal system and written agreement. 3. Inspection: It is better that the inspection covers transactions, processing, production, labeling, storage and certification. 4. Certification: The three types of certification, direct certification, Co?certification and Local certification. Consumers needs and wants change with time. The consumers nowadays have started preferring organic food products over conventional foods. There are several reasons behind it. The main reason is that there is a rise in various diseases such as cancer, heart diseases, obesity etc. Consumers have become very healt h conscious. This health consciousness has risen because of increase in education attainment and media. (Minton, 2009) Various harmful chemicals such as heavy metals, synthetic pesticides and solvents such as benzene and toluene are found in non-organic foods. As Organic foods are chemical and toxin free so they protect individuals from several diseases and other harmful infections. (Nytimes, 2009) The study sponsored by the European Union confirmed that organic fruits and vegetables have more vitamins and minerals and up to  50% more antioxidants which are beneficial for humans. (Kidsorganics, n.d.) In addition people who are allergic to foods, chemicals or preservatives by switching to organic foods can gain relief. Children and fetuses less developed immune system is most vulnerable to pesticide and can cause behavioral disorders and developmental delays. Furthermore pregnant women should also avoid non-organic foods as these effects of harmful chemicals can be passed from them to their baby. (Medical news today, 2004) The fruits and vegetables with high pesticides in production are pears, peaches, spinach, celery, apple, grapes, bell peppers, potatoes and red raspberries. (Vitamin retailer, n.d.) Organic foods are fresh, natural, have better taste, color and flavor. Chefs nowadays mostly prefer to choose organic foods for their kitchens because of its superior taste. (Greenopolis, n.d.) Moreover, organic farming is better for other living things such as birds and small animals as pesticides can make it difficult for creatures to reproduce and can even kill them. Another reason is that consumers want to protect the environment from these harmful chemicals as they are the main cause of climatic change. Organic food produc

Cost Analysis for Decision Making Essay Example | Topics and Well Written Essays - 750 words

Cost Analysis for Decision Making - Essay Example will continue making the containers and performing maintenance.)   Alternative B: Liquid Chemical Co. will continue making the containers, but it will outsource the maintenance to Packages, Inc.   Alternative C: Liquid Chemical Co. will buy containers from Packages, Inc., but it will perform the maintenance.   Alternative D: It is completely outsourced. Packages, Inc. will make the containers and provide the necessary maintenance Alternative A: In case if Liquid Chemical Company opt this alternative in which it will continue to make containers and performing simultaneously, the company will have to incur all the necessary costs as all those costs would be relevant costs needed to make and maintain the current production. Relevant costs pertaining to this particular alternative are full material costs amounting to $500,000, full labor cost which includes cost of supervisors and workers amounting to $500,000 cumulatively. Moreover, the full departmental costs of Dyers’ tha t amounts to $358,000 would also be a part of this alternative. Overall, this alternative would incur $1,717,000. The costs that are not relevant to this particular alternative are contract costs to Packages Inc in relation to maintenance and container, severance cost and pension cost. The advantage of this alternative is that the company will have control over its production pattern, job security of Dyer’s departmental workers etc. ... There will be a reduction of $50,000 in material cost, $90,000 in labor cost and $65,000 in departmental overhead costs. But additional $375,000 contract cost need to be incurred as a result of outsourcing the maintenance task. The main advantage of this alternative is that the company would be in a better position to concentrate on its core activity of making the containers and outsource the secondary activity of maintenance. The disadvantage of this alternative is that it is more costly than alternative A resulting in addition of $188,500. Alternative C: This alternative requires that Packages Inc. should provide containers to Liquid Chemical Company but the Liquid Company should perform the maintenance. This alternative would lead to substantial cost reductions in terms of material, labor and overheads including the departmental head’s salary of $80,000 as his services will no longer be required because of closure of this department. However, he would be compensated by tran sferring to some other department. The main contract fee of providing the containers that amounts to around $1,250,000 would be the most relevant cost in this regard. Overall, this alternative is more costly than previous two alternatives incurring around $1.6m. Alternative D: The final alternative provides Liquid Chemical Company to outsource both making of containers as well as performing maintenance services. This alternative would result in vanishing of all material, labor and overhead costs. At the same time the huge costs relating to contract fees, severance and pension would make this alternative as the most costly alternative as a whole. This alternative would snatch the control of Liquid Chemical Company over the quantity and quality of the desired level. Part