The Atkinson 1984 Flexible Model - 1478 Words

The Atkinson 1984 ‘flexible model’ explain about labour market flexibility and employment restructuring in the 1980s. According to Suzette Dyer Atkinson’s ‘flexible firm’ model provides a framework based on breaking internal hierarchical labour market by creating workforce. The ‘flexible firm’ is a micro-level dual labour market mode, with an inner ‘core’ of stable, skilled employees with access to ‘primary labour market’ conditions of secure employment and career prospects(Warwick Paper in Industrial Relations, 1987). The ‘core’ workforce is said to be made up of highly skilled workers who are able to participate in decision making and are directly employed by an organisation. Such workers are provided with job security and high salaries that reflect skill level and their importance to the organisation. The ‘peripheral’ workforce by contrast are less central (i.e. they are important, bu t not part of the ‘core business’), making them more easily recruitable from the open labour market, and therefore less protected from its competitive pressure(Warwick Paper in Industrial Relations, 1987). The ‘peripheral’ workforce are characterised by low wages, low job security and having little or no autonomy in their work. Atkinson model of ‘Flexible firm’ identifies five types of flexibility that companies seek: functional flexibility, numerical flexibility, location flexibility, financial flexibility, temporal flexibility. Functional flexibility is that employees can be redeployedShow MoreRelatedBenefits And Benefits Of Working Flexibility981 Words   |  4 PagesWorking flexibility is about how flexible work is organized in the workplace so that the organizations and employees benefits. 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The model given by the Guest is based on the notion that human resource management is somehow different from other personnel management, so it is most popular among the business organizations. A strategic approach is important for most of the organizations as it works as the legal framework of that organization .It definesRead MoreThe Labour Market And Its Internal And External Dimensions1915 Words   |  8 PagesIntroduction It is often asserted that recent globalization has engendered flexibility. Production needs to be responsive to changes in global demand so the workforce must be flexible. However it is also argued that flexibility is not new and has long been a part of the structure of the labour market (Hakim as cited in Pollert, 1988). Perhaps flexibility is just seen as more relevant because it is promoted by the contemporary neo-liberal agenda. 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Signs from external environment are rapidly detected, interpreted and translated into responses. Employees are given the autonomy to make their own decisions andRead MoreManaging Human Resources4517 Words   |  19 PagesContents Introduction 1 Task 1 1 1.1 The Guest’s model of Human Resource Management 1 1.2 The differences between Story’s definitions of HRM, personnel and Industrial Relations (IR) practices: 3 1.3 The implications of developing a strategic approach to HRM for line managers and employees in organizations 5 Task2 6 2.1 A model of flexibility is applied in my organization 6 2.2 The types of flexibility developed in my organization 7 2.3 The use of flexible working practices from both the employee andRead MoreAnalysis of the Success of Omega Supermarket2213 Words   |  9 Pagesin the labour market are essential for understanding the issues which the managers may face. The Atkinson model for a flexible firm describes the necessity of the functional and the operational flexibility required within the organisation. All these factors are associated to the importance of the recruitment process and the need for outsourcing which is being adopted by the organisation (Atkinson, 1984). Moreover, there are certain psychological contracts which are required to be made with the employees

Human Suffering, By The Marxian Analysis Of Capitalism And...

Introduction In this essay, I will examine the concept of human suffering, namely inequality, alienation, oppression and violence as presented in the Marxian analysis of capitalism and class struggles. In examining these concepts I argue that the hierarchy of difference created by the binary model of inferior and superior class positions naturalises this human suffering. In many ways, human suffering is the negation of the other in order to determine oneself. In order to explore the key concepts that effectuate to human suffering, I will first talk about the concepts of inequality, alienation, oppression and violence in the context of case studies drawn from a Marxian analysis against capitalism. After examining the terms, I will critique how power was concentrated in a top-down hierarchy within Marxist ideology. Human Suffering The struggle to live against deterministic ideologies constitutes many forms of human suffering. Human suffering could be largely due to the practice of negation of all others who do not belong to a dominant or all-powerful group. Human suffering can take many forms, but in the context of capitalism and class struggles, Marx’s conceptualisation of human suffering is in the form of inequality between classes, the bourgeoisie and the proletariat, or the capitalist and the working class. Because of the inequality between these two groups, capitalists would usually hold the power over the proletariat, the workers and the labourers who engage inShow MoreRelatedKarl Marx And Max Weber1332 Words   |  6 PagesKarl Marx Karl Marx is one of the most persuasive thinkers; he states that religion as an opiate. He is the first sociologist of religion as he comments that humans make religion, religion does not make humans. He didn’t bring out any specific writing on religion subject but his influence on the sociology of religion is remarkable. The Marxian thesis describes that Marx’s perspective on religion can only be understood, it is very important to study his thesis about the workings of society. His thesisRead MoreTheoretical Approaches to Domestic Violence7490 Words   |  30 Pageswomen, sometimes support the class analysis perspective and sometimes the liberal perspective. Thus, classification of the literature about male violence to females and the definition of the researchers are difficult for the reader. 2.1. Definition of violence Violence is a popular subject for the last few years. There are different types, causes, definitions, and forms that occur at the interpersonal, collective, and global levels. It is a problem for all human relations. Therefore it should

Pepsi co. & Coca Cola Financial Analysis & Profitability Ratios

Question: Discuss about the Report for Financial Analysis of Coca Cola and Pepsi Co.? Answer: Financial Analysis of Coca Cola and Pepsi Co. The report is based on the study of the fiscal competence and presentation of the corporation based on the financial stability. However, the report will structure itself through the brief introduction of each company's detailed view of company's financial health depending upon the annual reports of the companies of 2012, 2013 and 2014. The analysis outlines the basic of company's performance in long-term to yield maximum results. The company's annual report briefs about the company's position in the market as well as with its competitors. The study will not only highlight the dependency on financial ratios but a little more insight into the brief cola war between the two companies. Coca Cola Coca Cola was a company initially started with the cure for headache and experimenting as an energizer. Nevertheless, today this pharmacist-invented company is touching skies when it comes to selling brands. On an overview, the recognized brand sells a unit close to 3200 servings. However, coca cola soon transferred its interest of dominant leadership in various brilliant minds to progress further. Today, Coca Cola not only accounts for superior brand value but also emphasizes the nature of huge net worth (Pendergrast 2013). PepsiCo Pepsi Co., just like, Coca Cola has a long history, and it started from 1898. The pharmacist oriented brands also started with herbs and spices for developing a new taste to get the patent trademark. However, the business got developed by the Patent Office in US in 1903. Moreover, marketing campaigns not only help Pepsi achieve an important stand but also achieved brand name world over (Hafiz 2015). Comparison of Brands: Coca Cola and Pepsi Co. Over the decade, both the companies have developed a strong brand name. Nevertheless, Coca Cola has been growing since the beginning, but the struggle was augmented to the bankruptcy suffered by Pepsi Co during the earlier period of WWII. Both the companies adopted advertising and marketing campaigns to establish the companies whereas PepsiCo merged with Frito-Lay to get better hands in revenue (Pommer 2013). The financial analysis of both the companies gives an better idea apart from their comparison in the history. The investor point of view is to maximize their dividend level in long-run and to attain highest dividend yield (Lehner and Brandstetter 2014). Financial Analysis The financial statement analysis can be best done with the financial ratios to reflect the accounting principles. However, this is to examine, as the assets are not reported at their present value rather they are analyzed depending on the brand name and unique product lines followed by the company. However, financial analysis is one of the talked terms in the business. Ratio analysis tops the analysis model to assist the functionality of the company (Ung and Luk 2016). Ratio Analysis Ratio analysis is one of the most broadly utilized tools to define the financial strength of the financial statements. The financial statements include the balance sheet, income statement and profit and loss account. These ratios provide the in detail consideration of the business to enhance the usability of the financial statements (Healey and Palepu 2012). Ratio analysis can be divided into its following types depending on the investment done in long-term. Liquidity Ratios Liquidity is defined to be the soul of any business organization that will highlight the structure of the business organization. However, the ratios calculated will study the bankruptcy position because of lack of liquidity. In the case of investment, the two ratios that are well suited to the structure are the "current ratio" and "quick ratio" also known by the name acid-test ratio (Goodhart 2013). Capital Structure Ratios Leverage ratio or capital structure is to analyze the debt and repaying capacity of the company. However, it mainly revolves around the arrears of the organization. Moreover, there are briefly two sorts of scrutiny that can be examined on this fundamental. They are the bankruptcy condition to judge servicing capability of compensation by matching up to the future liability requirements with resources used for reverencing them. The ratios used in this care would be "debt-equity ratio" or "debt-asset ratio." On the other hand, the analysis can be briefly in the study adopted by the coverage ratios that can be scrutinized on the coverage that they pay yearly to lower the debts. The ratios that can be used in this context would be "fixed charge coverage ratios" and "debt service coverage ratios" (Bodie 2013). Efficiency/Turnover Ratios The asset supervision is covered in these ratios. Assets are considered to employ so that sales for a firm are generated and these ratios decide the asset that is operated competently to transfer an asset into sales or to engender sales. The ratios underlined this heading are "asset turnover ratio,"receivables turnover ratio," total assets turnover ratio" and "fixed assets turnover ratio" (Mc Neil et al. 2015). Profitability Ratios Profitability ratios are the key to the analysis of any investment in the company whether it is to examine how well the company is working to achieve its goal or is to analyze its present condition or added net worth value to it. Profit margin ratios briefly include "return on equity", "return on assets" or "return on capital employed" (Banks 2015). Growth Ratios The growth ratios compute the growth of the firm. The responsible ratios mentioned in this section could be profit margin or fixed asset or retention rate. Growth ratios can be evaluated on the internal and external parameters of sustainability. Therefore, the higher growth can be evidently done by the use of financing that is done externally (Das 2015). Valuation Ratios Valuation ratios are the mainly operated ratios for the evaluation of the company's growth and sustaining power for investigating the value of supply in share market or to attain the valuation of the business as complete. Valuation ratios chiefly consist of price to earnings ratio, market value to book value, dividend yield, price to sales ratio, price to book ratio, etc. (Mc Neil et al. 2015). Financial Ratio Analysis based on both the companies The financial ratio is done by analyzing annual reports of Coca Cola and PepsiCo on the brief ratios analyzed using the Excel tool. Liquidity Ratios Current Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Current Ratio 1.142107 1.244633 1.095442 1.018904 1.125598 1.090112 Current Ratio = Current assets / Current Liabilities. The current ratio analyzed on the liquidity position is to evaluate the current working capital situation by obtaining the fraction of current assets to current liabilities. The company's short-term assets should be readily accessible to reimburse off the current liabilities. However, the ratio termed to be better if it is 2:1 (Heikal et al. 2014). However, as analyzed in the case of the recent positioning of Coca Cola and PepsiCo, Coca Cola and PepsiCo show more or less the same results but less than the asserted level of the proportion of current ratio. However, as seen as in 2014, Coca Cola is performing better in meeting its short-term requirements which are 1.14:1 as compared to PepsiCo, which is 1.01:1. Quick Ratios Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Quick Ratio 0.828443 0.903995 0.87283 0.8499337 0.932339 0.799345 Quick Ratio = Current Assets Inventory Prepaid Expenses / Current Liabilities. The quick ratio filters the current ratio by measuring the quantity of the fluid assets that are easily converted into cash to cover the current liabilities easily and promptly. However, the nature of quick ratio is more conventional than the current ratio as excludes not only inventory but also prepaid expenses that are unnecessary expenses to the company. As more the quick ratio, the better the short-term positioning would be (Loth 2015). In this case, Coca Cola and PepsiCo has the quick ratio position varying between 0.8:1 0.9:1. However, if mentioned by the slightest change, then PepsiCo is performing better than Coca Cola. Capital Structure Ratios Debt-to-Equity Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Debt-to-Equity Ratio 2.011125 1.693032 1.598107 3.0180647 2.17676 2.332202 Debt-to-Equity Ratio = Total Liabilities / Shareholders Equity. Debt to equity ratio is to calculate the solvency position for the long term investment such that it highlights that whether the company can mean its long-term obligations or not. As defined, the debt-equity ratio should be 1:1 to define the nature of good solvency position to the firm. As shown in the table, the debt to equity ratio is quite high in both the companies (Said 2013). If compared, between the two, Coca Cola is still performing better in meeting its long-term obligations. However, in 2014 the ratio came out to be 2.01:1 against 1.59:1 in 2012, which is high in Coca Cola but better than PepsiCo, which came out to be 3.01:1 in 2014 against 2.33:1 in 2012. Interest Coverage Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Interest Coverage Ratio 19.30642 24.78834 29.74559 7.2145215 7.450055 6.912125 Interest Coverage Ratio = Net Income before Interest and Tax / Interest Expenses. The interest coverage ratio major objective is to examine whether the company can meet its interest payments. The interest coverage ratio is an evaluation that defines the amount of time a corporation could make the interest payments with its EBIT on the debt accumulated. It establishes how effortlessly a business can pay interest expenses on debt that stand to be outstanding. However if an interest coverage ratio is less than 1or 1.5, then the company is questionable as it is not producing enough capital to hand out its interest obligations (Duchin and Sosyura 2014). However, in this case, Coca Cola is the company with a maximum value that means that it is not only meeting its interest obligations but also is too safe to be doubted. Nonetheless, PepsiCo is even meeting its interest obligations but not as efficiently as Coca Cola. Efficiency/Turnover Ratios Asset Turnover Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Asset Turnover Ratio 0.505256 0.53174 1.11442 0.9012008 0.873215 1.754924 Asset Turnover Ratio = Sales / Average Total Assets. The ratio is generated to examine the strength of the company's sales that has been deploying to meet the value of its assets. However, higher the ratio, higher would be the organization's generation of revenue to assemble per dollar assets (Grant 2015). However, as seen in the companies of Coca Cola and PepsiCo, it has been stated that PepsiCo is generating more revenue than Coca Cola as the assets of the organization are not generated to meet the assets. However, in 2014, the asset turnover ratio recorded for Pepsico is 0.9 which is higher than Coca Cola, which was 0.5. Inventory Turnover Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Inventory Turnover Ratio 5.610475 5.632472 5.99528 9.4273504 8.939342 8.447894 Inventory Turnover Ratio = Costs of Goods Sold / Average Inventory. Inventory Turnover ratio is to meet the inventory into sales. On the other hand, as projected according to both companies more inventory turnover ratios across the years which are not good for the business. However, Coca Cola is better when viewed from investment point of view. This means that the company neither has excessive inventory nor low liquidity. Nonetheless, PepsiCo has higher stock levels which are usually harmful because they symbolize an speculation with a rate of return of zero' (Hoskin et al. 2014). Profitability ratios All profitability ratios are generated in percentage. Return on Assets Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Return on Assets (%) 10.2429 13.0251 27.4073 8.86294 8.9235 0.16.651 Return on Assets = (Net Income / Total Assets) * 100 ROA gives a thought as to the efficient supervision of using its property to generate income. Therefore, ROA is often submitted as ROI (Return on Investment) (Davis 2013). The higher the ROI more will be the net income generated from the investment. In this case, the income generated is more from Coca Cola over the years as in contrast to PepsiCo. The percentage on ROA in 2014 for Coca Cola is 1.24% as compared to PepsiCo. which is 8.86%. Although the ROA is decreasing over years but still, it remains to be higher than PepsiCo. Return on Equity Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Return on Equity (%) 29.1402 34.4613 71.2072 31.27548 29.0117 55.4846 Return on Equity = (Net Income / Stockholders Equity) * 100 Return on Equity is the better tool be analyzed from the company's view as to the amount generated from the profitability revealed to the generation of investment made by the shareholders. Shareholder's Equity is for the full fiscal year but does not include preferred shares (Havert 2014). As evaluated by both the companies, the income generated from equity is highest from Coca Cola, though it did not perform well in 2014 has showed a good trend. Nonetheless, over the years, PepsiCo has shown a decreasing trend, but when compared to Coca Cola it surpassed it by 2%, which can be considered for their investment is Coca Cola. Gross Profit Margin Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Gross Profit Margin (%) 20.27262 24.49524 24.59337 9.8345905 10.21908 9.488182 Gross Profit Margin Percentage = (Net Income / Sales) * 100 Gross Profit Margin does not estimate the exact strategy using by the company for its pricing. It deals with operating and other expenses that are defined to pay. However, a good profit margin percentage should not fluctuate much and should remain consistent for a longer period (Steiner 2016). The depicted percentages in the table show consistent gross profit margin in both the organizations. However, if to investigate the position of better gross margin, it would be Coca Cola as the percentage is higher over the years than the PepsiCo Company. Evaluation Ratios Price-to-Earnings Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Price-to-Earnings Ratio 26.3875 18.54124 16.75 9.8345905 10.21908 9.488182 Price-to-Earnings ratio = Price per share / Earnings per Share. Price-to-Earnings Ratio is calculated according to the reserves reasonable market value by not only forecasting the future earnings per share but also considering the future earnings that are expected to issue higher dividends. The P/E ratio of Coca Cola organization is better for all years as compared to PepsiCo. The investor is keen to pay 26 times dollars for every dollar amounting of earnings for Coca Cola in 2014 whereas in the case of PepsiCo, the investor is planning to pay only 9 times dollars for every dollar of income, which is considerable, low (Chua et al. 2015). PEG Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 PEG Ratio -1.67115 -5.22288 2.470501 -16.44932 1.558308 -6.04858 PEG Ratio = P/E Ratio / Projected Annual Growth in Earnings per Share. The PEG ratio that points toward an over or underpriced hoard varies by industry and by company. The PEG ratio is used to conclude a stock's value while considering growth and is measured to present an absolute picture than the P/E ratio. As compared to the above analysis, though the PEG for both the companies is negative as compared Coca Cola's PEG is much more efficient because the stock horded by the company looks good to buy for the investor. However, the same cannot be said for PepsiCo (Tolmalcoff et al. 2013). Price-to-Book Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Price-to-Book Ratio 1.22094 0.86238 0.8724 7.035073 4.42702 4.50344 Price-to-Book Ratio = Price per Share /Book Valueper Share The Price-to-Book ratio point toward whether a company's asset value is equivalent to the stock's market value or not. It is calculated for valuing the companies, which have more liquid assets. However, the long-term assets that are written on the balance sheet are mentioned at the original cost to evaluate the effectiveness of the market value (Sun 2012). However, in the case of evaluation, the PepsiCo holds much more market value than the Coca Cola, which might attract the attention of the investors in their long-term investment. Dividend Yield Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Dividend Yield 0.028896 2.8% 0.031137 3.1% 0.030448 3.04% 0.0307879 3.07% 0.032249 3.2% 0.032536 3.2% Dividend Yield = Dividend / Price per Share. Dividend Yield is generated to calculate the investment's productivity which is considerably higher is the case of Coca Cola as the dividend it gives to its investors are not overvalued and yield the maximum results. However, in the case of PepsiCo, the yield is at par with Coca Cola. However, the investor will certainly invest in PepsiCo to get greater returns that are consistent throughout (Bodie 2013). Dividend Payout Ratio Coca Cola Pepsi Co Years 2014 2013 2012 2014 2013 2012 Dividend Payout Ratio 0.573727 0.432953 0.419511 0.568771 0.505967 0.531864 Dividend Payout Ratio = Dividend / Net Income Dividend payout ratio deals the proportion of distribution given to shareholders from the net income in the type of dividends through the year. As seen in the dividend payout ratio, the investor will invest in PepsiCo as the dividend payout is more and consistent whereas in the case of Coca Cola the dividend payout was surpassing PepsiCo in 2014. However, if studied across the year, PepsiCo would be a good investment whereas if estimated on the recent data, Coca Cola would be a good investment (Li et al. 2014). Conclusion As accounted for different financial ratios for the both the companies Coca Cola and PepsiCo; Coca Cola had better performance though Pepsi Co has surpassed in dividend perspective and has outperformed its Rival steady incremental margins have tightened the gap with Coca Cola howsoever. Nevertheless, PepsiCo still has a long way to go to make its company stable, but Coca Cola would be a better investment and safer in future as the investors need to be concerned with the pay policies (Boyd, 2016). References Banks, E., 2015.Finance: the basics. Routledge. Bodie, Z., 2013.Investments. McGraw-Hill. Boyd, M. 2016.Coca-Cola Vs. Pepsi: Which Is The Better Choice For Investors?. Seekingalpha.com. Available at: https://seekingalpha.com/article/3786626-coca-cola-vs-pepsi-better-choice-investors [Accessed 9 Mar. 2016]. Chua, A., DeLisle, R.J., Feng, S.S. and Lee, B.S., 2015. Price to Earnings Ratios and Option Prices.Journal of Futures Markets,35(8), pp.738-752. Das, A., 2015.An Introduction to Operations Management: The Joy of Operations. Routledge. Davis, J.A., 2013. Return on Assets. Duchin, R. and Sosyura, D., 2014. Safer ratios, riskier portfolios: Banks response to government aid.Journal of Financial Economics,113(1), pp.1-28. Goodhart, C., 2013. Ratio controls need reconsideration.Journal of Financial Stability,9(3), pp.445-450. Grant, R.M., 2015.Contemporary Strategy Analysis 9e Text Only. John Wiley Sons. Hafiz, R., 2015. Rethinking Brand Identity to Become an Iconic Brand-A Study on Pepsi.Asian Business Review,5(3), pp.97-102. Healy, P. and Palepu, K., 2012.Business Analysis Valuation: Using Financial Statements. Cengage Learning. Heikal, M., Khaddafi, M. and Ummah, A., 2014. Influence Analysis of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Debt To Equity Ratio (DER), and current ratio (CR), Against Corporate Profit Growth In Automotive In Indonesia Stock Exchange.International Journal of Academic Research in Business and Social Sciences,4(12), p.101. Hevert, S.R.B., 2014. Return on Equity. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial accounting: a user perspective. Wiley Global Education. Lehner, O.M. and Brandstetter, L., 2014. Impact Investment Portfolios: Including Social Risks and Returns. Li, S., Zhuang, A. and Shapiro, D., 2014.Dividend Payout Policy and Institutional Investors Ownership: Theory and Empirical Evidence. Working Paper. Loth, R. 2015.Liquidity Measurement Ratios: Quick Ratio | Investopedia. Investopedia. Available at: https://www.investopedia.com/university/ratios/liquidity-measurement/ratio2.asp [Accessed 9 Mar. 2016]. McNeil, A.J., Frey, R. and Embrechts, P., 2015.Quantitative risk management: Concepts, techniques and tools. Princeton university press. Pendergrast, M., 2013.For God, country, and Coca-Cola: The definitive history of the great American soft drink and the company that makes it. Basic Books. Pommer, B., 2014. Market definition and analysis of Pepsi-Cola. Said, H.B., 2013. Impact of ownership structure on debt equity ratio: A static and a dynamic analytical framework.International Business Research,6(6), p.162. Steiner, S., 2016. The gross profit margin formula and how to use it. Sun, L., 2012. Information content of P/E ratio, price to book ratio and firm size in predicting equity returns. InInternational Conference on Innovation and Information Management(Vol. 36, pp. 262-267). Tolmachoff, S., Adjei, A., Brady, E., Hamre, S. and Hankins, B., 2013. Kona Grill, Inc.: A Financial Analysis. Ung, D. and Luk, P., 2016. What's in Your Smart Beta Portfolio? A Fundamental and Macroeconomic Analysis.A Fundamental and Macroeconomic Analysis (January 8, 2016).

Memories Essays - Chicken, Poultry, Sheep, , Term Papers

Memories Rising at the crack of dawn I raced down the stairs into the kitchen to find my grandmother cooking donuts! That remains one of my fondest memories of the many summers spent at grandmother's. The smell of the freshly cooked sugar or glazed donuts was enough to drive anyone out of their deep sleep. The recently made eggs and bacon, along with fresh squeezed orange juice, gave us the needed energy to go out and start our daily routine of chores. As I remained the youngest of the many of my cousins at the farm that summer, my tasks included feeding the cats, helping with dishes, and pretty much trying to stay out of as much trouble as I possibly could. My grandmother taught me many valuable lessons those summers about life, including humanity, laughter, strength, and most importantly the importance of family. Looking back at the all too short of a time I got to spend with my grandmother, she taught me some of the most valuable morals that I carry with me still today. One of the toughest lessons that I had to deal with was the death of some of my most loved animals. When lambing season came around, there were some very difficult decisions that had to be made. Sometimes, throughout the process of lambing, things go wrong. I remember losing my favorite ewe Breeze to a breach birth during lambing season. Through her death we did come out with two beautiful lambs; which we named after her in her memory. Decisions were tough but they had to be made in order to save the life of either the ewe or the lamb. At the time they were not decisions that I believed were acceptable. Now looking back, they are decisions I would never want to make. Don't get me wrong, I cope with death fine when it comes to animals that are raised for meat, such as cattle or chicken. In fact, one of my favorite meals is chicken. My grandma raised chickens and butchered them herself whenever a dish called for the delectable birds. I remember specifically her walking to the chicken coop and grabbing one of the unlucky chickens by the feet. She then walked over to the worn beat up shed were she would sit down on a dirty old stool next to a huge stump of what used to be a tree. Quietly and swiftly, she'd place the helpless chicken across the stump placing the neck outstretched. Then, with one quick movement of a hatchet, the head of the chicken would roll to the ground. She would stand up and set the body of the chicken on the ground and watch, as we kids would scramble to catch a headless chicken. The chicken would run every which way, providing us with a brief moment of chaos as we scrambled to catch it. My grandmother would laugh for hours recalling all the different techniques that we tried to catch this headless chicken. It was one moment in the summer that really brought every one together. My grandmother wasn't all laughs; she'd had her set backs, too. She lost her husband, my grandpa, when my dad was a senior in college. My grandpa died of a heart attack on Christmas Day, which ironically is my dad's birthday. My dad and mom, who were engaged at the time, rushed him to the Madison emergency room. The distance ended up being too great, as my grandpa died in the car. My grandmother went on running the farm by herself another ten years before her death. It took every inch of her soul to keep going after the death of her husband, but during that time she helped raise all thirty-two of her grandchildren by keeping us on the farm whenever we weren't in school. Her example, back in my earlier years, remains the source of most of my strength that I have today. Her strength was not the most important thing to my grandmother. The most valuable possession that she had was her family. She loved her family more than anything and spent every waking moment with them. She'd send for her grandchildren whenever there was a moment's break from our educations. Raising us was a breeze, she'd always say, compared to raising her own eight children. Playing with us was another of her favorite things; whether it be, bottle-feeding orphaned lambs or picking apples for fresh pies that night, she never passed up an opportunity to play with