Cambridge City A Great Place To Visit Tourism Essay

Cambridge City A Great Place To Visit Tourism Essay As we used questionnaire in our research, and we asked different questions from 39 visitors in Cambridge city centre for observing their opinions. Pie charts are used to display results in visual form. All information gathered from visitors, converted in to pie charts and displayed above. Pie charts are showing opinions obtained from real visitors with the help of questionnaire. Very first question was about their general information. General information included nationality, age and occupation. Nationality asked from visitors. Among the 39 visitors, our sample, 44 percent were female and 56 percent were male. Age of 41 percent were in between 18 to 30 years and 26 percent were in between 31 to 40 years. 12 percent were in between 41 to 40 and remaining were above 41. Question about occupation, 36 percent visitors said that they are currently unemployed and 31 percent visitors were students. 10 percent were businessmen and outside the Cambridge and 21 percent are doing job anywhere. 13 visitors out of total 39 said that they are visiting very first time Cambridge and 9 visitors sad they have second trip. 6 visitors said they have third trip and 11 visitors are enjoying their fourth or more trip. In the question in which type were asked, 33 percent were enjoying their independent trip and just 18 percent said they were with their friends and family. Large portion of visitors, 31 percent, were on their educational trip, trip to Cambridge University, ant 13 percent visitors were on business trip. How long they stay here? 13 percent said just for half day and 26 percent said for full day. 38 percent were living more than 2 days in Cambridge and 8 percent answered, not yet decided. In the question, what they do in Cambridge, 8 percent said enjoying boat tour and 18 percent said they are enjoying weather by walk. 36 percent said they are here for train trip and 31 percent said on road. 2 percent use to spend time by horse carriage trip. What services they used in Cambridge? All visitors vote for sightseeing tour with 5 percent, local transportation with 20 percent, food and beverages with 31 percent, accommodation with 9 percent and 24 percent they consumed other facilities and services. Unique question, did they enjoy Cambridge? 92 percent, definitely, said yes. 8 percent respond with No, due to some reasons. Quality of services used, good response seen in Cambridges favour. 0 percent vote for low quality, 8 percent vote for fair and 39 percent visitors said quality of services was good in Cambridge. 20 percent said quality of service was very good and 8 percent vote for excellent. 25 percent give no answer to this question. In the last, simple question were asked and that is will they visit Cambridge again? 58 percent, more than half of total visitors said yes of course they will surely visit. 28 percent said it depends on future conditions, they are not sure yet and 21 percent said you way, they are now finding new better place for tour. With the help of questionnaire and other methods used in our research, Tourists motivation and experience towards Cambridge, different opinion collected from real visitors. Results showed that most of visitors are male, under 40 years age, students, employed and businessmen, and visiting Cambridge for more than 2 time and willing to revisit it again. Reasons behind these answers are somehow related to culture and nature of Cambridge. Cambridgeshire is famous for University initially and then city of technology. Students like to visit the university and more than 25,000 students are resident of Cambridge. University of Cambridge is included in worlds top five universities. Thats why major portion of visitors is consist of students in different area. Cambridge city is also famous for technology. Software and bioscience are core industries operated in Cambridge and thats the reason of business trips. All technology related organizations have offices and research centres in Cambridge. Meetings and convocations are being held in this city. Other reasons behind these results are games being held in Cambridge city. Cambridge city is famous for cricket, football, rugby, water sports and varsity sports. Varsity sports are sports play under Cambridge University against different universities and have lots of attractiveness for the visitors inside and outside the Cambridge city. Strawberry flavour music and art festival are also reason behind motivations for the visitors coming in Cambridge. Questions about services used in Cambridge and quality of used services indicate that visitors like the way they enjoy in Cambridge and they liked food, transportation system and accommodations in Cambridge and they selected these services and facilities as a good quality services. This is also reason behind the motivation of being visited Cambridge again and again and some visitors visited Cambridge for more than 4 times due to facilities provided here. Cambridge skyline, Quayside, Silver Street, Kings Parade and Trinity Street, places famous for trips in Cambridge and different festivals and events are also reasons behind the tours and trips in Cambridge. Conclusion From the questionnaire, what we collect from the real visitors and tourists is data of our research and. Conclusion can be easily drawn through or finding as reasons are simple and logical behind the motivation for tourism in Cambridge. Visitors are most likely, students, businessmen, sports lovers, independents, willing to stay here for longer period because of verity of services provide and quality of services used. Primarily there are some reasons visitors used for motivation to visit Cambridge. Results shown that visitors from different area have same characteristics and main factor forcing behind motivation is age and occupation of sample visitors. Under 40 years are in large quantity visiting Cambridge and by occupation, students and businessmen are large art of tourist. People who are free also visit more Cambridge. University of Cambridge and industry of technology is main source of motivation for tourists. City of sports, festivals and events are also motivation for visitors and people who like picnic and visiting different places used these motivations for Cambridge. Question asked from sample visitors, did they like trip in Cambridge, showed the density of likeness Cambridge and question, will they visit again, showed the attractiveness of tourists toward the Cambridge. Overall, research helped to indicate the source of motivations behind the visit to Cambridge. One finding is, friends and family tours are more preferable from the tourist because of nature and culture of Cambridge city. Results indicate that tourists are more willing to use this place again for their trips and visits. Due to technological city, business world compellingly need to have visit this place. Recommendations Cambridge city is a great place to visit for family tours, educational tours, sports and music lover. Cambridge is not place where you can find some historical places ad old thing. Cambridge is full of urban tourism and based on new beauty. As Cambridge city is famous for education and technology, government must take more steps to increase efficiency in these areas because people point of view about Cambridge is good and green. Events and festivals are another sources of motivation for tourists. Local authority should promote events in worldwide in order to increase the strength of visitors. Varsity sports can be used as another main source of motivation for tourists because varsity sports are included large numbers of games and there is need to launch them as a regional festival. From the evaluation of peoples opinion, most of them said that beside the spots, technology and educational motivation, there is also need to motivate children for tourism. Creating attractiveness for children and young generation can be great source of tourism. Improvement in facilities and supporting services can also help to increase the attractiveness of visitors. There is need to plan for vocations in order to grape more visitors time and money. With beginning of 20th century, economy was rapidly growing so managing Cambridge is quite easy in betterment of tourism. Use of different ideas in tourism plan, can influence in future. Entertainment companies can be used for attracting tourists.

The Church of Scientology: Copyright vs. Free Speech -- Legal Law Essa

The Church of Scientology: Copyright vs. Free Speech Abstract: In 1995, the Church of Scientology sued a number of parties, including the Washington Post, in an attempt to prevent the circulation of secret documents about the â€Å"religion.† This paper examines both sides of this issue, explores the implications to copyright law and the First Amendment, and describes the actual results of the case. The Church of Scientology is a global organization with over 270 churches or missions worldwide. For decades, it has possessed followers with an almost fanatical devotion to their leader, L. Ron Hubbard. Since the advent of the Internet, the Church has begun to resort to various legal actions to maintain the secrecy of their â€Å"scriptures.† On August 4, 1995, Arnaldo Lerma received a fax from a lawyer representing the Church of Scientology. This letter demanded that he remove from his webpage certain â€Å"Advanced Technology materials† from the Church. In the letter, the Church claimed both copyright and trade secret protection for the materials [1]. The next day, Lerma received an unannounced visit from two members of the Church who wanted to express their â€Å"concern† over the materials he posted. In response to this, Lerma sent a reply to the Scientologists’ lawyer and claimed that the materials he posted were affidavits taken from the public record, and so were not subject to copyright or trade secret protection. He also informed the law firm that he had sent a copy of the disputed materials along with a tape recording of the Scientologists’ visit to a reporter from the Washington Post [2]. On the morning of August 12, 1995, Arnie Lerma’s house was raided by lawyers of the Church of Scientology two armed Federal Marshals. A... ...mputer Seized in Internet Lawsuit.† Washington Post, 13 Aug 1995. 5. http://www.xs4all.nl/~kspaink/cos/rnewman/lerma/cos-sues-washpost-8.22.95: A press released issued by the Church of Scientology on August 22, 1995. 6. http://www4.law.cornell.edu/uscode/17/107.text.html: Title 17, Section 107 of the U.S. Code 7. http://www.xs4all.nl/~kspaink/cos/rnewman/media/bj-8.25.95: A posting to the Usenet group alt.religion.scientology regarding the 25 Aug 1995 hearing before Judge Leonie Brinkema. 8. http://www.xs4all.nl/~kspaink/cos/rnewman/lerma/brinkema-post-11.28.95: An opinion issued by Judge Leonie Brinkema on 28 Nov 1995. 9. Hall, Charles W. â€Å"Church of Scientology Wins Cyberspace Copyright Fight.† Washington Post, 20 Jan 1996. 10. http://www.xs4all.nl/~kspaink/cos/rnewman/media/bj-10.8.96: An opinion issued by Judge Leonie Brinkema on 8 Oct 1996.

Glaser Health Products Essay

Glaser Health Products of Ranier Falls, Georgia needs assistance in evaluating and classifying costs in order to implement an activity-based costing system. As stated in the case, these costs will be used for planning and control decisions rather than inventory valuation. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather than a system to look at the cost drivers or the activities that their overhead costs comprise. Glaser’s general structure of an activity-based costing model should consist of cost objects, activities, consumption of resources, and cost. Activity-based costing changes â€Å"the rules of the game† since it changes some of the key measures that manager’s use for their decision making and for evaluating individuals’ performance (Accounting4management.com). In order for Glaser to implement a successful activity-based costing system management must take a look at their overhead costs and j ustify whether or not they have enough overhead to be worrying about. While we do not know Glaser’s monetary value of their overhead costs, it seems that they have several divisions with a large amount of cost categories management must consider. The three main divisions of Glaser Health Products are Operations, Sales, and Administrative. Under each division are costs categories that have been divided up to help management determine where they belong. (Appendix A identifies each of the costs with the appropriate division). Next, management must identify the big overhead cost in order to determine whether or not they want to allocate some or a bunch of overhead using the activity-based costing system. I suggest that Glaser creates an activity-based costing system that allocates, with a minimal amount of effort, a large portion of their overhead. For instance, management is correct in identifying each of the costs using four different activities. These include unit-level activities, batch-level activities, product-level activities, and facility-level activities. This is a great system because the fewer activities Glaser can use to do this, the easier the accounting will be for management. These four activities will allow  Glaser to fairly and accurately allocate overhead to product lines. (Appendix B illustrates each of the costs under one of the four activities and also classifies the four activities under one of the three divisions). After Glaser management has identified the handful of the activities that connect overhead expenses to products, they must use the appropriate measure (the cost driver) to tie the overhead expenses to the product lines or service lines. To achieve this management must specify an appropriate cost driver for tracing costs associated with the various levels of activities to the next cost objective or products. The cost drivers can include a number of things such as direct labor hours, number of batches, or number of employees. (Appendix C shows the appropriate cost driver with the various levels of activities). Under the Activity-based costing system, Glaser will use preliminary stage cost drivers to link costs of resources consumed in one activity center to other activity centers. Some costs, such as batch-level activity center costs are initially assigned to a primary stage activity center and only need a single assignment process, and are traceable to specific products but often use a cost driver. Product-level activity center costs may be related to a specific product or grouped by activities before being assigned to products at the primary stage. Facility-level activity center costs may go through multiple preliminary stages before being assigned to products (Schneider, 2012). It is necessary to use a preliminary stage cost driver because this system assigns costs from activities to other activities. On the other hand, primary stage cost drivers is used to assign costs from activities to the cost objectives. This process eliminates distortions in cost allocations to products that result from production complexity (Schneider, 2012). Actually sitting down and laying out an activity-based costing system for a real company is much more difficult than a typical textbook ABC problem. Determining what causes a cost to occur is much more difficult than it originally might seem (Krupnicki & Tyson, 1997). Overall, I think that management’s decision to implement an activity-based costing system is going to work in their favor. The decision to implement ABC is often driven by the need to improve customer profitability analysis, to gain more accurate cost information for pricing or to prepare relevant budgets (Cohen, Venieris, & Kaimenaki, 2005). In this case, Glaser wants to identify costs used for planning and control  decisions rather than for inventory valuation. Glaser is likely to see many benefits from implementing an activity-based costing system such as better profitability measures, better decision-making, process improvement, cost estimation, and cost of unused capacity. The activity-based costing system will provide better allocation of Glaser’s overhead costs rather than a system to look at the cost drivers or the activities that their overhead costs comprise. References http://www.accounting4management.com/implementing_activity_based_costing.htm Schneider, A. (Ed.). (2012). Managerial Accounting: Decision Making for the Service And Manufacturing Sectors. San Diego, CA: Bridgepoint Education. Krupnicki, M., & Tyson, T. (1997). Using ABC to Determine the Cost of Servicing Customers. Management Accounting, 79(6), 40-46. Retrieved from http://search.proquest.com/docview/229739140?accountid=32521 Cohen, S., Venieris, G., & Kaimenaki, E. (2005). ABC: Adopters, Supporters, and Deniers And Unawares. Managerial Auditing Journal, 20(8), 981-1000. Retrieved from http://search.proquest.com/docview/27453714?accountid=32521

Jesus and the Dignity of Women

From the beginning of Christ’s mission, women show to him and to his mystery a special sensitivity which is characteristic of their femininity. It must also be said that this is especially confirmed†¦ not only at the Cross but also at the dawn of the Resurrection. The women are the first at the tomb. They are the first to find it empty. They are the first to hear: â€Å"He is not here. He has risen, as he said†Ã¢â‚¬ ¦ They are also the first to be called to announce this truth to the Apostles. Mark reports that at the time of the crucifixion of Jesus all his male disciples had fled. But there were some women watching from a distance. Among them were Mary Magdala, Mary who was the mother of James the younger and Joses, and Salome. These used to follow him and look after him when he was in Galilee. And many other women were there who had come up to Jerusalem with him (Mark 15: 40). Here Mark uses the same expression for â€Å"following† Jesus as he does in the case of the disciples. Women were disciples in the same way as men. That was new for the world of the time. In the circle of Jesus’ disciples women were on the same footing. What moved Jesus to gather women around him in the same way as men? Evidently as a man he had no fears about coming into contact with women. All the Gospels report that it was the women who had persevered by Jesus’ cross. The woman â€Å"who had a flow of blood† (cf. Mk 5:25-34), who could not touch anyone because it was believed that her touch would make a person â€Å"impure†. Each of them was healed, and the last-mentioned – the one with a flow of blood, who touched Jesus’ garment â€Å"in the crowd† (Mk 5:27) – was praised by him for her great faith: â€Å"Your faith has made you well† (Mk 5:34). The Gospel of St. Luke pays special attention to Jesus’ relationship with women. He tells how Jesus on his wanderings was accompanied not only by the twelve but also by† certain women whom he had cured of evil spirits and ailments: Mary Magdalene, from whom seven demons had gone out, Joanna the wife of Herod’s steward Chuza. Susanna and many others. They provided for Jesus and his disciples out of their own resources â€Å"(Luke 8: 2). So when Jesus was wandering around the country, there were always women around him with whom he had a personal relationship. He had healed them, touched them, raised them up, and freed them from demons, i. e. from patterns of life which restricted them, from disparaging and condemning themselves. He had restored their dignity as women. And these women weren’t just recipients: they also gave something to Jesus in return. They served him not only with their resources, but also with their capabilities, with the inner and outer gifts at their disposal. The Greek word for† serve â€Å"really means serving at table. The women served at table, they served life. They aroused life in Jesus and his disciples. They created a sphere in which life could flourish. In the house of the sisters Mary and Martha, who have given hospitality to Jesus (Luke 10: 38 – 42), Mary is sitting at Jesus’ feet. The phrase used to describe this posture is one typically used of discipleship. It is similarly said of Paul that he had sat at the feet of Gamaliel and had been instructed in the law of the Lord (Acts 22: 3). So this woman is just as much a disciple as the other disciples of Jesus. Whereas Martha serves Jesus and his disciples at table, Mary just sits there and listens to Jesus and tells him that he should ask Mary to help her. But Jesus takes sides with Mary. She has chosen the good part, which will not be taken away from her. The scene in which Luke portrays Martha shows how open Jesus was in his dealings with women. He claims their hospitality, but he also takes them seriously as disciples. He instructs Mary in what matters most to her. And he joins in the clash between the two sisters without hurting one of them and without allowing himself to be taken over by the other. He makes a clear stand, but in such a way that neither feels scorned. Yet another scene in the Gospel of Luke seems to me important in shedding light on Jesus’ relations with women. The angel by the tomb says to the women who are to be the first witnesses of the resurrection, â€Å"Remember what he said to you when he was still in Galilee† ( Luke 24: 6). For the angels, the women are witnesses not only to the resurrection but also to the words which Jesus has spoken to them. Jesus proclaimed his teachings not only to male disciples but also to female disciples. They bear witness to his teaching on an equal footing. They hand on his words. They recall these words and keep them in their memories. And as with Mary, these sayings go round and round in their minds, penetrating into them more and more deeply. So the interpretation of the message of Jesus isn’t just given by the men, but to an equal degree by women. When Luke narrates a scene with a man as the chief character, it is immediately followed by another with a woman in the main role. A parable about a woman is played off against a parable about a man. Luke believes that he can speak rightly about men and women at the same time. Unfortunately the church didn’t draw any conclusions from this. For too long, only men interpreted the message of Jesus. The deepest friendship with a woman is that which associates Jesus with Mary of Magdala. Jesus drove seven demons out of Mary Magdalene. She owed him her life. When Jesus died, her world collapsed. But her love outlasted death. Her encounter with the risen Christ is another beginning for her life story. When she saw him, she’s completely transformed, and says to him, â€Å"Rabboni† (My Master) (John 10:16). In the history of Christianity many women have lived as friends of Jesus like Teresa of Avila and Hildegard of Bingen. Jesus of Nazareth confirms this dignity, recalls it, renews it, and makes it a part of the Gospel and of the Redemption for which he is sent into the world. Every word and gesture of Christ about women must therefore be brought into the dimension of the Paschal Mystery. In this way everything is completely explained.

Food Irradiation essays

Food Irradiation essays The process that occurs in food irradiation is quick and simple. There are three types that currently exist. Gamma rays, electron beams, and x-rays are the methods why which this process is undergone. The high energy ray is absorbed as it passes through food, and gives up its energy and the food is slightly warmed (CDC). To be more specific, when the technology used to irradiate foods is done by with gamma rays the elements Cobalt 60 or Cesium 137, in radioactive form, are used These substances produce the gamma rays and penetrate the food deeply in several feet. This source is placed into a pool of water (CDC; FSIS). A conveyor system transports the meat or poultry product to the water. In order to irradiate a product the source of the rays is then taken out of the water and kept in a chamber with large concrete walls to keep the rays from escaping. When the microbes that are present in the food are irradiated, the energy from the rays is transferred to the water and other molecules in the microbe (CDC; FSIS). The energy creates transient reactive chemicals that damage the DNA in the microbe, causing defects in the genetic instructions. The product is then irradiated for a specific amount of time, depending on the type and state of food being irradiated. When the radioactive source isnt in use it is placed and stored in the cool pool of water that absorbs the radiation completely (CDC;FSIS). When elements are done by electron beams, also known as e-beams, these streams of high energy electrons are propelled out of an electron gun whose apparatus is similarly a larger version of the device on the back of a TV tube that puts electron into the TV screen at the front of the tube, causing it to light up (CDC). The beam generator is switched on or of and no radioactivity is involved. Through this method of irradiation, the electrons can only penetrate food to a depth of three centimeter ...

Create a company Assignment Example | Topics and Well Written Essays - 1500 words

Create a company - Assignment Example However, government has to take concrete measures to reduce vehicle abandonment. But, then why government has to intervene and why not any of the corporate entities can do the job. Governmental intervention is necessary because it has the financial and human ability that is needed to manage, control and reduce the vehicle abandonment problem. The involvement of corporate entity in the process of managing the featured problem is ill-advised because corporations always look to maximize their returns and they are least bothered about the provision of societal benefit (Richard, 2007). The project that will be developed in order to control vehicle abandonment is societal in nature and therefore, government is the best institution for running and managing it. Secondly, Saudi Arabian technological outlook is not very notable and therefore, the country has already outsourced its major operations to foreign contractors (Algehtani, 2003). The development of recycling company should not be diff erent. The proposal of outsourcing vehicle destruction and recycling is presented because technological development needed to do the job locally is astronomically expensive. Moreover, the economic development of Saudi Arab is attributed to the practice of outsourcing while the governmental and political leadership is familiar and habitual of working with outsourcers. The outsourcing decision will also assist the government in cutting down time required to get underway. Thus, the goal of removing undesirable machinery from the roadside can be accomplished both efficiently and effectively. In addition, government will have to provide operational licensing to only one international company that has the appropriate technological ability and muscle to manage such a vast operation. The company’s cultural understanding of the local environment of the nation should also be given significant weight while choosing the contracting partner for vehicle demolition (Trompenaars, 1996). Gove rnment on the other hand, has to ensure that corporate competition should not develop in the vehicle destruction industry at least for initial few years. The notion of competition can ruin the societal benefit dimension of vehicle destruction and the goal of maximizing profits will govern the industry once again (Margolis & Walsh, 2003). The top, middle and operational management of the service provider must be responsible for building recycling units across every major city of the country. The general idea is to give people an option to go and deposit their unwanted cars to a recycling center rather than leaving them idol on the roadside. The environmental concerns associated with vehicle abandonment are growing because machinery starts to decompose in few days from abandonment and therefore, its lubricants initiate to seep through. The seeping through of lubricants cause filthiness on the road to increase and when thousands of cars get dumped every year then the environmental cost becomes inconceivably high. According to a recent research project, the overall dirtiness level in the society can be a determinant of public health. The geographical location on the country is also noticeably playing its hand in aggravating the problems and health concerns attached with vehicle abandonment. Additionally, excellent economic conditions of Arab’s citizens permit them to change their cars every now and then whereas, there is no organized

Finance 6 Essay Example | Topics and Well Written Essays - 3000 words

Finance 6 - Essay Example Thus from the given data, Kd = (8.5%) (1-0.30) = 5.95% b. The cost of preferred stock is calculated by the following formula: Kp = Dp / [Pp (1-F)] Where, Kp = cost of preferred stock Dp = preferred dividend Pp= preferred stock price F= floatation cost (Brigham & Daves, 2009, p.330). From the data, Kp = 9/91 = 9.89% c. Cost of common stock (at constant growing rate) can be calculated by the following formula: Ks = (D1/P0) + g Where, Ks = cost of common stock D1 = Dividend at the end of the first year P0 = price of the stock at the beginning of the first year g = growth rate (Gitman, 2007, p.448). From the data, Ks = (0.75/15) + 0.06 = 11% d. Calculation of Weighted Average Cost of Capital (WACC): Capital Component Percentage of capital structure Cost Product (PercentageÃâ€"Cost) Debt 0.35 5.95% 2.08% Preferred Stock 0.05 9.89% 0.49% Common Stock 0.60 11% 6.60% WACC 9.17% Page 1 No. 2 Solution: Cost of retained earnings (Kre) = Ke (1-f) Where, Kre = cost of retained earnings Ke = cost of equity f = floatation cost (Kapil, 2011, p.278). Ke = (2.10/34) + 0.06 = 12% From the given data, Kre = 0.12 (1-2.38) = (16.56%) (negative) Cost of new common stock (Kn) = (D1/Nn) + g Where, Kn = cost of new issues of common stock D1 = Dividend at the end of first year Nn = net proceeds from the sale of new common stocks g = constant growth rate (Gitman, 2007, p.448) From the given data, Kn = (2.10/34) + 0.06 = 12.18% ... The original balance sheet reflects 10 percent debt and 90 percent equity. It may here be observed that companies in general tend to lessen their amounts of debts and increase equity amounts or make investments. In the long run in the business operations of any company, the concept of remaining free of debt may not pay well for the business profits. Instead it may be preferable to base a company’s capital structure on the cost of capital for the company. Thus, borrowing money for a long term and reinvesting the amounts in business projects is expected to generate profits for the company. Hence, an optimal structure may reflect on 30-40 percent of debt and the rest in equity for the firm (Kennon, 2011). c. A company may alter its capital structure and buy certain amounts of equity in exchange for new debt thus substituting debt for equity. This would not have any effect on the cost of capital of the company since the overall cost of capital employed does not change. The transac tion remains neutral both for the company as well as the investor (Vernimmen & Quiry, 2009, p.448). d. If a company uses too much of debt financing, then the financial condition of the company may be in a difficult situation. This is primarily because in the long run, the company may lose its value and that tends to increase the cost of capital of the firm. An optimal capital structure of a firm largely depends on the business risk of the firm; greater the risk higher is the possibility for the company to obtain its optimal capital structure (Drake & Fabozzi, 2010, p.178). Page 3 No.1 Solution: Assuming the cost of capital to be 10% and 12% the NPVs can be calculated on the costs and cash flows as given in the data. At 10%, NPV = $ 1102.98 At