Tuesday, December 24, 2019

Academic Integrity Using Technology to Cheat - 1752 Words

Academic Integrity: Using Technology to Cheat Throughout time there have individuals who have cheated on various things such as; sporting events, personal and professional tasks, and academic tasks. While the examples of cheating in these areas are endless, we will focus on academic cheating. With the advent of modern technology bypassing check-and-balance systems that are in place to keep people honest have become extremely easy to bypass; for example, in the 1980’s individuals would borrow VHS cassettes and copy them; however, technology has changed and advanced since then, and with more advanced technology more people are using technology to cheat. An example of using modern technology to bypass a†¦show more content†¦Ã¢â‚¬Å"90% of students who cheat are likely to continue to cheat or violate policies later in life.† (Harding, 2004). Looking at the various options students have available to cheat, students are able to use several readily available services that can be easily accessed on the internet. Websites such as Free Essay Network (http://www.freeessay.com/) have become very popular as they offer an â€Å"essay sharing† network. One of the most popular tools available students on the internet is Google. Google’s search system allows users to perform very detailed and specific searches, even allowing user to search for specific file types such as Microsoft Word documents, Adobe Reading documents, which are popular formats for academic material. An article featured in the Minnesota State University Reporter states plagiarism has also become a big business as some companies provide prewritten papers, presentations, and other assignments a student may seek. In addition to these services some companies also offer custom research at a premium. (Kates, 2003) With everything that is available to students, it can seem overwhelming to educators who have to combat cheating; however, educators are not as â€Å"behind the curve† as some students may think. According to a recent trial in the United Kingdom, the exam board Edexcel has that its technique of tagging papers with radio transmitters and applying microscopic identification to individual papers has proved successful in reducingShow MoreRelatedStudent Cheating And Its Effects On Society1138 Words   |  5 PagesStudent Cheating Academic dishonesty is a common concept that occurs in multiple institutions across the United States. A student who engages in academic dishonestly simply cheats on material but cheats by primarily plagiarizing their work. The bulk of students who cheat simply cheat by using technology. As technology advances, student cheating advances. Students are fixated with technology and technology, is a vast reason why cheating has became effortless to accomplish. However, that does not triggerRead MoreAcademic Dishonesty: Applying Technology in Plagiarism1564 Words   |  7 PagesAbstract Academic dishonesty, specifically cheating and plagiarism, recently has increased in popularity. Students often justify unethical academic behavior. Technological innovations, like the cellular telephone, have provided students with new methods of cheating. Plagiarism has also been influenced through technologies, specifically internet companies have emerged that provide unethical solutions to academic assignments. â€Æ' Academic Dishonesty: Applying Technology to Cheat Defined asRead MoreEssay on Turnitin: Hypocrisy of Its Own1277 Words   |  6 PagesOver the centuries, teachers and professors all have had a problem with academic dishonesty. The advancement in technology has made plagiarizing so much easier, and because of this, many professors have resorted to using software programs which detects any sort of plagiarism. One popular program many professors are enforcing their students to use is Turnitin.com. When a paper is submitted into Turnitin, the program compares it to previous submitted essays saved in its database and the content availableRead MoreWhat Is Academic Integrity?1483 Words   |  6 PagesWhat is Academic Integrity? There are only two kinds of men in this world: Honest men and dishonest men. †¦ Any man who says the world owes him a living is dishonest. The same god that made you and me made this Earth. And He planned it so that it would yield every single that the people on need. But He was careful to plan it so that it would yield every single thing that it would only yield up its wealth in exchange for the labor of man. Any man who tries to share in that wealth without contributingRead MoreEssay on What is Cheating and Why Cheating is Bad?1219 Words   |  5 Pages Introduction - What is Cheating and Why Cheating is Bad? In this paper, we discuss how academic dishonesty in general and what role if any, the structure and teaching of courses – as a part of business management curriculum in particular – plays, in curbing that dishonesty. Cheating can be defined as any act of academic dishonesty and is encountered in various forms. There has been extensive research [Whitley, 1998] to analyze fraudulent exercises- especially in undergraduate school setting. 72%Read MoreAcademic Dishonesty Is Defined By Wikipedia1199 Words   |  5 PagesAcademic Dishonesty Rhett Anderson EDUC-6380-70Y July 15th, 2014 Abstract Academic Dishonesty is defined by Wikipedia as, Any type of cheating that occurs in relation to a formal academic exercise. It is becoming a large epidemic that is hurting both students and teachers. With the high pressure that our society puts on success is making students justify cheating in order to get ahead. There any many forms of cheating that occur in a school setting. In this paper we are going to focus on theRead MoreAcademic Cheating Is The Act Of Being Dishonest899 Words   |  4 PagesAcademic Cheating Academic cheating is the act of being dishonest in assignment or examinations at school (McCabe, Donald, Trevino, and Butterfield 2). It shows a lack of academic integrity. In the recent times, academic cheating is becoming more rampant, and this was confirmed by the many numbers of students who have admitted that they do cheat. Academic cheating can be inform of copying from different tests or other student work, getting or giving help during exams, use of crib notes or even gettingRead MoreA Study On The Work Of A Teacher At Harvard University Essay1287 Words   |  6 Pagesof paraphrasing or copying someone else’s work without attribution and most high school teachers and college professors surveyed fail to pursue some of the violations they find. Who is to blame Experts say that along with students, schools and technology, parents are also to blame. They cite surveys and the work of researchers like Jean M. Twenge, author of the book â€Å" Generation to me .† to make the case that since the 1960s, parenting has shifted away from emphasizing obedience, honor and respectRead MoreThe Ethics Of Academic Misconduct1192 Words   |  5 PagesAcademic misconduct is a very sensitive issue and my personal views have oscillated during my scholastic activities. Since childhood parents instill good virtues such as don’t lie, don’t cheat, don’t misuse and don’t break trust amongst other morals. Academic integrity is intrinsically against all the principles we were brought up on, then why is it so common? Is it partly because we don’t categorize plagiarism as cheating or is it because of the prevalent occurrences: that everybody does it so whyRead MoreEthics in Academics2371 Words   |  10 PagesEthics in an Ac ademic Environment Ethics in an Academic Environment Introduction Cheating University policy. Universities have developed set policies covering the appropriate uses of technology in an academic setting because electronic devices have evolved to the point that cheating is far easier now than it was in the past. Personal Data Assistants (PDA’s) are a very common factor in everyday life, MP3 players are found in almost everyone’s pocket or backpack, and

Monday, December 16, 2019

Care Plan for Neuman Free Essays

Nursing Care Plan Using Neuman’s Model Nursing Diagnosis using NANDA diagnoses terminology| Measurable Goals| Nursing Outcomes (interventions)| Level(s) of Prevention for each Intervention| Self-care deficit r/t physical limitations and frustration over loss of independence AEB in ability to perform ADL’s such as bathing, grooming, hygiene, and dressing. | Patient will be dressed and out of bed for therapy daily over the next 30 days. Ace will be free of skin breakdown for the next 60 days. We will write a custom essay sample on Care Plan for Neuman or any similar topic only for you Order Now Pt will assist with ADL’s to the highest degree possible over the next 30 days. Ace with bathe and dress self with min-assist/supervision and cues in 90 days. | 1. Encourage patient to be accountable for specific aspects of care (i. e. brush teeth daily)2. Set up grooming items and encourage participation3. Assist with ADL’s if Ace is unable4. Encourage, cue and assist to select clothing and dress appropriately daily5. Ambulate pt with assist (as directed by PT)6. Monitor for c/o discomfort, foul smelling, and discolored urine 7. Assist with and encourage good peri-care with each toileting 8. Educate pt on breaking tasks into small steps. Limit choices to two, and provide reminder and cues during tasks   | 1. Primary2. Secondary4. Primary5. Secondary6. Primary7. Primary8. Teritary |   Risk for impaired skin integrity R/T immobility, mechanical pressure sheer. | Ace will be turned/repositioned Q 2 hrs. with assist of 1-2 people. Ace will complete transfers with min-mod assist of 1 as required. Ace will be out of bed daily, as tolerated, transfers will be with assist of 1-2 staff as required. | 1. While in bed staff with assist Ace to turn/reposition self-using pillows and wedges to maintain position. 2. Place call light w/in easy reach3. PT to educate Ace on assistive devices4. Remind and encourage Ace to call for assistance when needed5. Ace will be out of bed to chair daily as tolerated  | 1. Primary2. Secondary3. Primary4. Secondary5. Teritary|   Impaired physical mobility related to neuromuscular impairment r/t Hypertension, Occlusion within vessels of the brain parenchyma disruption of blood supply in the brain area, tissue and cell necrosis.   Ace will be free of injury for next 30 days. | 1. Change position Q 2 hrs. 2. Teaching related to ambulation and transfers by PT/OT and nursing. 3. Evaluation and education of assistive devices as directed by therapies. 4. Education on diet, nutrition and speech consult 5. Encourage use of non-skid shoes/footwear6. Provides safety measures (side rails up, using pillows to support body part)  | 1. Primary2. Tertiary3. Terti ary4. Primary5. Secondary6. Primary| How to cite Care Plan for Neuman, Essay examples

Sunday, December 8, 2019

Conscience Essay Example For Students

Conscience Essay ConscienceWebsters Seventh New Collegiate Dictionary defines conscience as thesense or consciousness of the moral goodness or blameworthiness of ones ownconduct, intentions, or character together with a feeling of obligation to doright or good. In A Man for All Seasons, each characters conscience plays theultimate role in the outcome of the story. Individual conscience is traitthat each character possesses. This trait differs in intensity throughout theplay in each of the main characters. Sir Thomas More and King Henry VIII showtheir unchangeable conscience, by their actions. More refuses to accept theKings divorce of Catherine, and marriage to Anne. The King appoints More toLord Chancellor, hoping to persuade Sir Thomas to accept his marriage. KingHenry wants everyone to accept his divorce. He believes he is right for goingagainst Popes ruling, and he wants all his royal subjects, and men ofpopularity to accept his decision. This is the Kings individual consciencetalking . He fears that without the acceptance from Thomas, Lord Chancellor,that he has made God angry, and he will pay for his unsupported decision. Sir Thomas More was the only character that believed and stuck with hisconscience, by doing so, it cost him his life. Sir Thomas was a very prominentmember of the Kings council, he was the only member whom did not take bribes tosway his decision. Sir Thomas had always trusted in his conscience. Hebelieved that the right way, and Gods way lies in the conscience. Sir Thomaswas separated between church and state, and he stuck with his decision. TheKing liked More, he liked him so much, that he promoted Sir Thomas to LordChancellor. This decision was also to help sway More into accepting hismarriage to Anne. However, when the King comes to More asking for his blessing,More refuses, and resigns as Chancellor. The King becomes furious and stormsoff. More now has the hardest decisions to make. He has to choose betweensaying he accepts the Kings marriage, or sticking with his conscience andpaying the ultimate cost, the cost of loosing his family and his life. Alice More, Sir Thomas wife has a conscience much weaker than that ofhe husbands. She is willing to accept the Kings marriage to Anne, for thismarriage means nothing to her or her family, nor does this affect her life inany major way. This is why she is so demanding of Thomas to go against hisconscience, and save himself, and the well being of the family. Thomasstubborn actions caused Alice to become angry and frustrated with him. She didnot understand how Thomas could allow himself to be persecuted and executed fornot accepting the Kings marriage. Thomass daughter Margaret wasnt a strong as her father with herconscience. She could say something without meaning it in the heart. Margaretwas all forgiving, when Sir Thomas resigned as Chancellor, no one would removethe chain from his neck. She removed it for him, even though she thought heshould just accept the Kings marriage. She believed it was more important forThomas to be there for his family than the church. In a last effort to convinceher father to take the oath, Margaret said to Thomas God more regards thethoughts of the heart than the words of the mouth.The play shows a wide variety of individual consciences, Sir ThomasMore and the King have the strongest ones.Margaret and Alice More were moreeasily disposed, they could go against their morals, and say something. Justbecause they say something does not mean that they mean it. This is the messagethey were trying to pass along to Sir Thomas. Sir Thomas decision to stickwith his morals, cost him his life, his family, but no t his pride. Philosophy

Saturday, November 30, 2019

The Activity Based Costing Accounting Essay Essay Example

The Activity Based Costing Accounting Essay Essay 1.0 Introduction Over the old ages, there is barely any invention done in the direction accounting field, all that was done was merely minor betterments. Then Johnson and Kaplan came along and review that direction accounting is outdated. ( Otley 2008 ) The direction accounting during that clip was said to be excessively simple and impractical for determination devising. Thingss were made worst as modern directors tend to disregard the rating of stock list which in fact is closely tied to managerial determinations. ( Character 2001 ) Johnson and Kaplan criticize that the direction accounting system is giving the incorrect signals to directors for implementing the incorrect determination. ( Otley 2008 ) Harmonizing to Kaplan s 1984 paper Yesterday s accounting undermines production , it puts the incrimination on traditional cost accounting at the same clip brings up a new methodological analysis to replace the defects of traditional system which is known as Activity-based costing ( ABC ) . ( Geri A ; Ronen 2005 ) 2.0 Activity-based costing ( ABC ) 2.1 Introduction of ABC We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Activity Based Costing Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Introduction of ABC system can work out the issues caused by traditional bing accounting and it is proven that ABC provides better information in many countries particularly for budgeting and planning. It besides enhances strength in strategic decision-making and brings betterment in other concern countries. ( Mansor et al. 2012 ) . Besides, activity-based costing ( ABC ) was developed to work out the job with excess capablenesss because it includes direct task-resource costs every bit good as the allocated activity Centre costs. ( Stelling et al. 2010 ) Needy et Al. ( 2003 ) suggests that the stairss to implement procedure of ABC system are cost system rating, ABC design, ABC execution and system rating and proof. ( Ezzamel et al. 1990 ) ABC procedure should be a procedure of relentless and uninterrupted betterment alternatively of one-off event because it demands a basic head displacement by the direction. ( pg 173, Hughes 2005 ) . Activity-based costing has to travel through several stairss which are first placing the cost centers/activities to familiar all the activities to bring forth a merchandise. ( Ben 2002 ) Next will be taking the cost drivers used to execute activities. ( Simpson A ; Park 2005 ) Third, calculate a cost rate per cost driver unit or dealing and in conclusion define activity drivers for each activity and happen activity cost-driver rate. ( Ben 2002 ) 2.2 Debate on ABC system ABC is said to be a great system to be implemented. In fact, its system is said to be a redress for the restrictions of the traditional costing system. ( Mishra A ; Vaysman 2001 ) The system has legion benefic such as provides accurate bing appraisal, able to capture non-linearities in the production processes, assisting to integrate capacity-management and better the profitableness analysis of clients and providers. ( Mishra A ; Vaysman 2001 ) Taking all that into consideration, ABC system has truly played a good function particularly covering with high discrepancy of managerial private information. Though ABC is said to be a good system to be implemented in an organisation, the system itself is non perfect. This can be explain by giving excessively accurate informations to the direction may do issue as there is a hazard that these directors may used those information for their ownself involvement instead than for the stockholders. ( Mishra A ; Vaysman 2001 ) This is someway like the bureau theory. Besides that, it is besides of import to observe that ABC is less likely to be compatible in industries where managerial cognition, accomplishment, and attempt are non easy quantifiable. ( Mishra A ; Vaysman 2001 ) A considerable sum of expertness is besides needed for the successful execution of this system such as package development and high-technology manufacturing.A Furthermore, there are many houses who interested in implementing ABM system after comptrollers and operating directors had exposed to them. Even for little startup companies start developing ABC as PC-based patterning tool until today. ( Mansor et al. 2012 ) However, harmonizing to the recent article by Ness and Cucuzza [ 1995 ] , Player and Keys [ 1995 ] , Pattison and Arendt [ 1994 ] , many houses tried and failed utilizing the ABC system. It is said that the usual ground for such failure is due to their hapless execution procedure which is most likely caused by the deficiency of understanding of what ABC is, how it should be deployed and that the package was non IT integrated ( Sharman, 2003 ) . 3.0 Activity-based Budgeting ( ABB ) 3.1 Introduction of ABB Activity Based Budgeting ( ABB ) is a system that is utile in pull offing shared service sections by supplying deeper penetrations to their capacity use and resource allotment than a traditional budgeting system. ( Moustafa, 2005 ) It acts as a portion of activity based direction, being a budgeting methodological analysis to find forecasted costs of activities required for the production. The use of activity based costing in the budgeting procedure enables the directors to transform fixed costs into variable costs and to believe about the costs more objectively ( pg 114, Cooper and Kaplan, 1998 ) . Furthermore, ABB tends to disregard activities that do non make value. From this, we can see that ABB is a good cost planning commanding instrument every bit good as a supporter for cost efficiency. 3.2 Discussion on ABB Activity based budgeting is more accurate in analysing costs and ease the profitableness possibilities. ( Sharman 1996 ) This is because through the execution of this system, information sing production procedure betterment, pricing and client profitableness analyses can be gained. ( Sharman 1996 ) Furthermore, as the budgetary procedure gets worst in the gambling facet, ABB is said to be able to assist to counter this issue. The engagement of existent employees will besides be higher with the execution of ABB. To co-operate good with ABB system, house s internal value opportunity have to be concerned to derive existent strategic competitory advantage. ( Portal 1993 ) The cardinal rule for value in the house must be support of value to the concluding client in every activity performed inside the house. For that construct to be operationally realizable, an ABC process-based attack demands to be developed ( Cook et al. 2000 ) 3.3 Development of ABB Other authors ( Navistar and McKinny 1999 ; Tinkler and Dube 2002 ) suggested that ABB could be developed from ABC system by turning the ABC push system procedure into a back computation method in what may be called pull system . First it starts with making the basic ABC system which begins with the analysis of all occupations into their elaborate activities. ( Bengku, 2010 ) Next would be finding activity drivers, available capacity of each driver, rates of ingestion for each, and calculating the drivers cost rates based on cost records. Then, the pull system is introduced through the anticipation of the concluding end product of the activity. ( Bengku, 2010 ) Using ingestion rates, the estimated demand on the available capacity will be calculated. The consequence of this would be the prognostic theoretical account of ABB, which will uncover the degree of capacity use. 4.0 Activity-based Management ( ABM ) 4.1 Introduction of ABM ABM enables the organisation ( Kaplan A ; Cooper 1998 ) to carry through its results with fewer demands on organisational resources. As defined by CAM-I ( Consortium for Advanced Manufacturing-International, ABM is a system whereby it concentrates on the managerial facet of activities as a key to unlock the potency of the company to increase client value which will so better the profitableness of the company. There stand foring a displacement from a purely fiscal position to a wholesystem position due to increase in users of ABM system. Furthermore, it regains over the traditional cost accounting system by including both fiscal and non-financial informations in its coverage. ( Gupta A ; Galloway 2003 ) 4.2 Operational A ; Strategic ABM ABM works to heighten efficiency, lower costs and plus use. It can increase the capacity of resources by cut downing machine downtime, bettering or extinguishing wholly defective activities and procedures and increasing the efficiency of the organisation s resources. ( Pete, n.d ) Furthermore, it explores assorted ways a company can make and prolong a competitory advantage in the market place. ABM attempts to change the demand for activities to increase profitableness, encompasses determinations about merchandise design and development where the biggest chance for cost decrease exists, improves relationships with providers and clients. ( Pete, n.d ) 4.3 Debate on ABM Merely like ABC, ABM is said to be a great system to be implemented. The benefits from operational ABM can be measured by decreased costs, higher grosss through better resource use and cost turning away. ( Stefan n.d. ) Besides that, ABM system helps in prioritising quality betterment undertakings by bettering the truth of cost informations. They can supply information to assist measure capacity determinations by identify constrictions caused by inefficient equipment. ( Gupta A ; Galloway 2003 ) However, ABM fundamentally portions the same restriction as ABC system. Harmonizing to the other research workers ( Bescos et al. 2002 ; Cohen et al. 2005, Askarany and Yazdifar 2007 ) , the chief grounds for rejecting the execution procedure of ABC/ABM might be satisfaction with the bing traditional cost systems, deficiency of direction support and involvement, execution procedure associated with high costs and ingestion of clip and resources. 4.4 Development of ABM Fabrication has incurred some drastic alterations during the last 20 old ages, for case net incomes have shrunk and overhead has risen dramatically. ( Gupta A ; Galloway 2003 ) Due to such major alterations, directors are supposed to happen out why is there an addition in efficiencies but non in profitableness and fight. This is where ABM is implemented to help in this issue. There is a displacement from ABC to ABM has been supplemented by the widening of ABC/M application to different types of concern, to different functional specialisations within concern and to the complementarities of ABC/M to other new high-profile direction and accounting techniques ( pg 504, Bjornenak A ; Falconer 2002 ) . 5.0 Impact of the new thoughts on both companies and advisers 5.1 Xu Ji Electric Co. Ltd Xu Ji Electric Co. Ltd is a big private limited fabricating company in China ( Fei A ; Yu 2011 ) Xu Ji implemented ABC to one of its chief production divisions as the first test and so extends the usage of ABC in one of its subordinates and gross revenues maps. The execution of ABC solved issue of inaccuracy in traditional costing system. It is able to follow direct labor costs straight to merchandise every bit good as to apportion fabrication operating expenses on the footing of up-to-date direct labor hours. ( Fei A ; Yu 2011. ) There are rapid alterations in internal direction construction causes some activity cost drivers to be ignored. ( Geri A ; Ronen, 2005 ) Although there is some issues incurred while implementing ABC system such as compatibility of information system and misunderstanding of ABC constructs by IT coders, nevertheless it is solved and execution was successful. Overall, ABC has gained a positive feedback to obtain some accurate merchandise cost information compared to traditional system. ( Geri A ; Ronen, 2005 ) It besides helps the director to hold better apprehension in gross revenues activities and to hold a valid control over gross revenues disbursals and gross revenues companies. 5.2 Surveies in Australia s overall houses The survey is conduct by 17 Australian companies listed by ABC Learning Centers Ltd ( Australia 30/06/2006 Annual Report ) which already practising ABC system. It tells us how the impact of ABC affects the overall houses public presentation in Australia. Survey is carried out by giving out questionnaires, by phone and mail. We got the blessing for questioning participants with several inquiries. It seemed that the execution of ABC has convey a positive consequences to the houses with the aid of take downing production cost by happening out major costs for each of the merchandises every bit good as lowers down clients cost. ( Zaman 2009 ) Furthermore, it helps in increasing efficiencies and effectivity in managerial determination doing which will take to an addition in house s gross and public presentation 5.3 Transportation service: A Shared Service Department This is a subordinate of a big governmental authorization in Egypt. In Egypt, a service such as the transit service is regarded as portion of a production line for contracts in the building field. This analysis is carried out by questioning employees with a series of treatment as good. Here, it is concluded that ABB system can be implemented in traditionally managed environment and that this is good to the company itself. The company found that ABB is utile in cost trailing being able to observe cost of the service unit from each activity. ( Moustafa 2005 ) The merchandise transit service procedure can be traced excessively with ABB. It is able possible for them to place topographic points which capacity non to the full utilized in service sections with the assistance of ABB. ( Moustafa 2005 ) With that, it is able to set up nonsubjective control and public presentation rating measurings in the country of service section s activities. But, it must be noted that there will be some troubles while implementing ABB system. For case, there is an issue refering the scrutiny of cost information at manus. ( Navistar A ; McKinney, 1999 ) So, for the initiating phase of ABB, there is a demand of utilizing expensive resources to construct the ABB database to function as the foundation of this system. ( Cokins 2003 ) Furthermore, another restriction identified is the common one is puting steps for human labors based activity. It is ever difficult to make up ones mind which step to utilize because of flexibleness that characterizes human capacity. 6.0 Decision As stated earlier, Johnson and Kaplan believe that direction accounting is no longer a utile conceptual class for forming research activity. ( Otley 2007 ) Therefore, ABC, ABB and ABM are introduced and developed to get the better of restriction of traditional costing system. With mention to the unfavorable judgments of Johnson and Kaplan, traditional costing system tends to disregard merchandising and distribution cost and merely concentrate on fabrication cost. Therefore, development of the three systems such as ABC, ABB and ABM can work out the issue by including both fabrication and non-manufacturing cost in the computation. Furthermore, activities based on labour hours or cost has become undistinguished because of its flexibleness on which step to utilize. Through ABC system, the costing system is improved to supply better consequences cause of the assorted drivers based on different activities.A Furthermore, to make bing under the cover rate is unjust if all cost is charged utilizing the same rate since different merchandises have different ingestion of resources. With the activity based systems, bing is carried out based on resource ingestion which is said to be a fairer method. Last, since after ABC system is implemented, it is now become utile in determinations doing instead that merely serves the demands of fiscal coverage. As mentioned above, it is clear that ABC, ABB and ABM bring positive impacts by bettering managerial determination in their several Fieldss. ( 2317 words )

Tuesday, November 26, 2019

Free Essays on MArketing Communications Strategy

Executive Summary The following contains confidential detailed strategic recommendation by  ¡Ã‚ §Creative Solutions ¡Ã‚ ¨ using integrated marketing communications strategies. It is the intent of Creative Solutions to appropriate the advertising and promotions contract offered by Fisher & Pykel to proclaim it ¡Ã‚ ¦s latest offering, code named  ¡Ã‚ §WasherPlus ¡Ã‚ ¨, to it ¡Ã‚ ¦s elected audience. Marketing Objectives After analysing the present market situation, it is Creative Solutions (hereafter referred to as  ¡Ã‚ ¥our ¡Ã‚ ¦) primary marketing objective to procure a 25% market share within one year of the  ¡Ã‚ §WasherPlus ¡Ã‚ ¦s ¡Ã‚ ¨ (hereafter referred to as the  ¡Ã‚ §WashDry ¡Ã‚ ¨) launch in it ¡Ã‚ ¦s appropriate product category, that is the washer/dryer category). Similar products already exist on the market, however the  ¡Ã‚ ¥WashDry ¡Ã‚ ¦ is positioned extremely competitively against its opponents, due to its value for money and relatively inexpensive retail price. For this reason, it is our intention to obtain premier market share within the said category. Consumer research has indicated that a sales forecast of 60,000 units is very achievable. This total is the result of the sum of what we believe to be the two most viable target markets. Our primary target market has been segmented demographically via age, income, earning capacity and geography. This group consists of the 25  ¡V 40 age group, medium to high-income earners, with relatively disposable incomes, and primarily urban dwellers with a lesser focus on the non-urban population. It is our conviction that this target market can accomplish a sales figure of 40,000 units. The second target market consists of the industrial and commercial sectors, which we believe can contribute an extra 20,000 units. Ultimately our goal is to generate profitable market share results. Communication Objectives „h Brand Awareness: Due to the enigmatic concept that the product presents, it is paramoun... Free Essays on MArketing Communications Strategy Free Essays on MArketing Communications Strategy Executive Summary The following contains confidential detailed strategic recommendation by  ¡Ã‚ §Creative Solutions ¡Ã‚ ¨ using integrated marketing communications strategies. It is the intent of Creative Solutions to appropriate the advertising and promotions contract offered by Fisher & Pykel to proclaim it ¡Ã‚ ¦s latest offering, code named  ¡Ã‚ §WasherPlus ¡Ã‚ ¨, to it ¡Ã‚ ¦s elected audience. Marketing Objectives After analysing the present market situation, it is Creative Solutions (hereafter referred to as  ¡Ã‚ ¥our ¡Ã‚ ¦) primary marketing objective to procure a 25% market share within one year of the  ¡Ã‚ §WasherPlus ¡Ã‚ ¦s ¡Ã‚ ¨ (hereafter referred to as the  ¡Ã‚ §WashDry ¡Ã‚ ¨) launch in it ¡Ã‚ ¦s appropriate product category, that is the washer/dryer category). Similar products already exist on the market, however the  ¡Ã‚ ¥WashDry ¡Ã‚ ¦ is positioned extremely competitively against its opponents, due to its value for money and relatively inexpensive retail price. For this reason, it is our intention to obtain premier market share within the said category. Consumer research has indicated that a sales forecast of 60,000 units is very achievable. This total is the result of the sum of what we believe to be the two most viable target markets. Our primary target market has been segmented demographically via age, income, earning capacity and geography. This group consists of the 25  ¡V 40 age group, medium to high-income earners, with relatively disposable incomes, and primarily urban dwellers with a lesser focus on the non-urban population. It is our conviction that this target market can accomplish a sales figure of 40,000 units. The second target market consists of the industrial and commercial sectors, which we believe can contribute an extra 20,000 units. Ultimately our goal is to generate profitable market share results. Communication Objectives „h Brand Awareness: Due to the enigmatic concept that the product presents, it is paramoun...

Friday, November 22, 2019

French Words Describing the Home (la Maison)

French Words Describing the Home (la Maison) The home is the center of French family life, so words identifying the house, furniture, and areas of the home are a part of everyday language for French people. Its important, then, to learn some of the most common words for furniture, house, and home in French. Where provided, click the links to hear how the word is pronounced in French. Ma Maison Starting with  maison  (house), as well as  chez moi  (my home), several words describe a house in French, from searching for a home to buying your abode and perhaps renovating it. la  maison  Ã‚  housechez moi  Ã‚  at my house, my home, at homerà ©nover, remettre neuf   renovate, refurbishconstruire, bà ¢tir  une maison   build a houseun  architecte   architectun agent immobilier a real estate agent, house agentacheter une maison to buy a houseune perquisition domiciliaire a house search Inside la Maison Once youre inside a French home, many French words describe its interior, from la cuisine (the kitcchen) to le bureau (the office).   lintà ©rieur   insidearchitecte dintà ©rieur   interior designerdà ©corateur dintà ©rieur   home  decoratorla pià ¨ce, la salle   roomla cuisine   kitchenla salle manger   dining roomle bureau   office, studyla salle de sà ©jour, le salon   den, living roomla chambre, la chambre coucher   bedroomla salle de bain   bathroom (does not include a toilet)la  salle deau  Ã‚  shower roomles toilettes, les cabinets /  le W-C (pronounced vay say) toilet / water closet  (British)la  salle de jeu   playroomune domestique, une femme de chambre housemaidle sous-sol   basementle grenier  Ã‚  atticla porte   doorle couloir  Ã‚  hallun escalier   stairway Furniture, Appliances, Equipment, and Home Furnishings A number of words can discribe les  meubles  (the furniture) you might use to make your house a home. les  meubles  Ã‚  furnitureun  meuble   a  piece of furniturele living   living room   mobilier design   designer furnituredes meubles en kit   self-assembly furnitureun  bureau  Ã‚  deskune  imprimante  Ã‚  printerun  ordinateur  Ã‚  computerordinateur portable, PC (pronounced pay say) portable laptop computerune  Ãƒ ©tagà ¨re  Ã‚  bookshelf, shelving unitune  chaà ®ne stà ©rà ©o  Ã‚  stereoune  affiche   posterune  peinture   a paintingun  canapà ©Ã‚  Ã‚  couchune  chaise  Ã‚  chairun  rideau  Ã‚  curtainune  tà ©là ©vision, un  tà ©là ©,  un TV (pronounced tay vay)   televisionune  armoire, un  placard  Ã‚  closetun  lit  Ã‚  bedun  oreiller  Ã‚  pillowune  commode  Ã‚  dresserun  rà ©veil  Ã‚  alarm clockun  bain, une  baignoire  Ã‚  bathtubune  douche  Ã‚  showerun  lavabo  Ã‚  bathroom sinkune  toilette  Ã‚  toiletune  cuisinià ¨re  Ã‚  stoveun  four  Ã‚   ovenun  four micro-ondes   microwaveun  rà ©frigà ©rateur   refrigeratorun  Ãƒ ©vie  Ã‚  kitchen sinkune  fenà ªtre  Ã‚  windowune  lampe  Ã‚  lampune  moquette  Ã‚  carpetun  tapis  Ã‚  rugun  miroir, une  glace  Ã‚  mirrorun  mur  Ã‚  wallle  parquet, le  sol  Ã‚  floorle  plafond  Ã‚  ceiling une  porte  Ã‚  doorune  table  Ã‚  tableun  tà ©là ©phone  Ã‚  telephone Outside a Maison Once youre comfortable with your homes interior, you might proceed  Ã‚  lextà ©rieur  (outside), where you can use many words to describe the home in French.   lextà ©rieur outsideune garage garagela  remise   calà ¨ches carriage house/coach housela  maison dinvità ©s guest housele porche,  la và ©randa   porch, verandale balcon   balconyle patio   patioun auvent an awningune clà ´ture   a fencele pergola a pergola (area covered with wooden timbers and climbing plants)le jardin   yard, gardenun potager a vegetable gardenun jardin de fleurs a flower gardenun parterre a flower bedune  jardinià ¨re   a flower boxune  fontaine a fountainbain doiseau a birdbathjardinier gardenerune  allà ©e   a drivewayune piscine en plein air / dà ©couverte   an outdoor swimming pool  Ã‚  Ã‚  le barbecue, le gril an outdoor grill

Thursday, November 21, 2019

Evaluating Evidence for Practice Essay Example | Topics and Well Written Essays - 500 words

Evaluating Evidence for Practice - Essay Example Continuous check on the skin- If risk factors for pressure ulcers have been known, its imperative for one to check the skin daily for any signs of pressure ulcers, i.e. discolored parts of the skin. This is mainly important if one has an underlying condition, such as diabetes or nerve damage, which may numb or dampen feelings of pain in some parts of the body. Changing already established the behavior of any kind is not easy. It is mainly challenging especially in healthcare as a result of the complex relationships between a varied range of professionals, patients, organizations, and careers. In order to evaluate the anticipated change in practice, one has to understand the barriers to change within an organization. To develop a successful change strategy, one has to understand the types of barriers faced by the healthcare sector. With this knowledge, one can consider which levers and barriers may be operational in the organization and which may be applicable to a particular problem. As a result of this, it is likely to come up with a tailored approach to overcoming the anticipated barriers, encourage behavior change and eventually implement the guidance. Baccalaureate-prepared nurse act as the direct and care providers where they are patient educators and advocates. They emphasize partnership with the patients i.e. whether families, individuals, groups, population or communities so as to support and foster the active participation during the collection and analysis of practice change. Baccalaureate Nurses also bring an exceptional blend of knowledge, skills, judgment and caring for the evaluation of practice changes Once a change program is created, of course, it must be implemented. Though there are various ways of disseminating out plans for change, the following general approach is recommended, which is flexible to various situations, and which has proved to be successful in various health care settings. 2. Targeting the message to

Tuesday, November 19, 2019

Canadian Politics. Topic below Essay Example | Topics and Well Written Essays - 2500 words

Canadian Politics. Topic below - Essay Example Of course, with the introduction of the Canada Act and the accompanying Charter, much of the constitutional law in Canada has changed, as the Charter has shifted the focus of the Constitution to individual and collective rights of the inhabitants of Canada. There are many issues within and in relation to this system which are of great importance and significance. The principle of parliamentary supremacy within the Canadian constitutional system, for instance, is one of these matters, and is in fact considered as being one of the most major and relevant of all. The aim of this paper is to discuss the actual principle of parliamentary supremacy within the Canadian constitutional system, the basic history of the constitutional system itself, as well as any and all other key and related issues. By doing this, we will be able to gain a much more informed and knowledgeable understanding in regards to this subject matter overall. This is what will be dissertated in the following. A country’s constitution is what defines the powers and the limits of powers that can be exercised by the different levels and branches of government, and although there is actually no single constitution in Canadian law, the Constitution Act – a part of the Canada Act of 1982 – finally ‘patriated’ or brought home from Great Britain that of Canada’s constitution as created by the BNA Act. â€Å"The Constitution Act declares the Constitution of Canada to be the supreme law of Canada and includes some 30 acts and orders that are part of it. It reaffirms Canada’s dual legal system by stating provinces have exclusive jurisdiction over property and civil rights. It also includes Aboriginal rights, those related to the historical occupancy and use of the land by Aboriginal peoples, treaty rights, agreements between the Crown and particular groups of Aboriginal people† (Department of Justice Canada, 2007). The Canadian Constitution set s out the basic and most definable principles of

Saturday, November 16, 2019

A Comprehensive Comparison of Japanese Essay Example for Free

A Comprehensive Comparison of Japanese Essay The two East Asian countries, Japan and China share some cultural similarities. This is a result of belonging to the same area and sharing a religion, Buddhism. In Japan, the earliest complex art has emerged in the 7th and 8th centuries. This early form of art displays a style which has been distinctively influenced by Buddhism. Buddhism has played a major role in sharing Chinese art techniques to Japanese artists because teaching has been made through the medium of Buddhist monasteries. (The Columbia Encyclopedia) Japanese art has started finding its own identity around the 9th century, as it departs from Chinese influence and from other foreign contributions that have been assimilated into Japanese pieces. (Asia Art Net) Chinese art has a longer history, dating back to 4000 B. C. and continuously developing for the next six thousand years. China has also influenced Japanese art indirectly through Koreans studying in China, or monks and traders, as early as the first century. Japanese art is considered by some as a weaker imitation of Chinese art. These art critics believe that Japanese pieces differ from their Chinese counterparts by quality alone. Some point out that this imitation is prevalent during periods when the Japanese artists merely copy or are influenced by Chinese art. However, the influences are later combined with aspects that are originally Japanese, that Japanese pieces have stopped being reflections of Chinese artistry. (Lee) â€Å"But other works show the most original contributions of the island culture. In these we see the small differences magnified to such an extent that they become fully developed and original styles. † (Lee) Paintings Far Eastern paintings make use of very fluid colors blended in absorbent material. Far Eastern painters choose materials like paper and silk, hence there is a need for painters to practice discipline, because a smudge on the painting will result to the ruin of the whole piece. (Mather Jr. ) This is true to both Japanese and Chinese paintings. They are also influenced by Western paintings, though Europeans tend to convey â€Å"memories of things,† while Far Eastern paintings, like those of the Chinese, project â€Å"memories of feelings. † Painting is the Japanese’s favorite art form. (Asia Art Net) This is mainly because Japanese artists have already developed dexterity for art brushes, which they use for writing calligraphy. Yamato- e is a type of Japanese painting which is popularized during the 12th and 13th centuries. Its style is derived from the Late Heian period, and it conveys secular, rather than religious themes. It makes use of vivid colors. (Encyclopedia Britannica) Another name for Yamato-e is Japanese secular painting. Japanese painters make use of many styles and techniques, and the paintings have both indigenous and foreign influences. (ZEELEARN) Japanese paintings are expressive of inner feelings, rather than of what the eyes can see, which is its difference to Western paintings and its similarity to Chinese composition as is mentioned earlier. However, in the 18th century, Chinese paintings have become more realistic, and â€Å"carrying genre painting into all walks of life. † Despite this, the Japanese paintings of the same style are considered better at this because of its better portrayal of racial quality. (Mather Jr. ) Chinese paintings are mostly religious in theme, especially right after the introduction of Buddhism to China from India during the first century. Later, during the Song dynasty (960-1127), secular subjects, such as historical figures and more mundane themes, are introduced into Chinese paintings. Landscape painting has become popular during the fourth century. There are two styles used by landscape painters. These two are the blue-and-green landscapes† and â€Å"ink-and-wash landscape†. The first one makes use of intense shades of blue, green and red pigments obtained from minerals. The latter depends on the intensity of ink and conveys the artist’s emotions at each stroke. (Asia Art Net) Chinese painting styles include flower-and-bird painting which is basically a genre of painting in the Song dynasty which makes use of birds and flowers as the subject matter. Chinese Peasant paintings are also very important to Chinese art because peasants make up a majority of the Chinese population. Peasant paintings are depictions of simpler living, albeit at times projecting a juxtaposition of truthfulness and surrealism. Despite the big population of Chinese peasants, Japanese paintings have a broader range of themes expanding beyond the bounds of aristocracy. (Mather Jr. ) â€Å"East Asian paintings may be broadly classified into the genres of flower-and-bird paintings (kachoga), landscape paintings (sansuiga), and paintings of people (jimbutsuga) The first of these genres, kachoga, reflects peoples feelings of closeness to nature and gives devoted attention to the life and beauty to be found in the natural world. In China, landscape paintings were traditionally done, in most cases, in shades of black ink, but in Japan, where four distinct seasons with their own typical colors are omnipresent, a proportionately larger number of outstanding landscape paintings have been done in color. (The Virtual Museum of Japanese Arts)†Ã¢â‚¬â„¢ Architecture When the word â€Å"architecture† is mentioned in relation to Japan and China, the first thing that comes to mind is religious architecture. When Buddhism is introduced to Japan in the 6th century from China, China’s more developed religious architecture is also introduced. Even during the 8th century, the Japanese continue to emulate the design of Chinese architects. â€Å"The gigantic monastery of Todai-ji was begun in 745. A great hall was built to house the gigantic statue of Buddha (daibutsu), in front of which stood twin pagodas, each seven stories high†. (The Columbia Encyclopedia) In the late Heian period (898–1185), Japanese architects display their own style: â€Å"The famous Phoenix Hall at Uji, near Kyoto, originally a noblemans villa, was converted (c. 1050) into a temple. It represents the apogee of Japanese design. Beautifully situated near a lotus lake, it has a new sense of airiness, with its open porch and lofty central roof†. (The Columbia Encyclopedia) In the 13th century, the Japanese has returned to the implementation of Chinese architecture. Japanese temples follow the Chinese architects’ use of simplicity and symmetry. The plan of the Japanese temple adhered to the symmetrical simplicity of Chinese design. â€Å"The hall of worship contained a spacious chancel with a flat ceiling, usually painted with the Zen theme of dragons in clouds. By the mid-14th century, Buddhist architecture tended toward eclecticism and an emphasis on rich sculptural adornment†. (The Columbia Encyclopedia)

Thursday, November 14, 2019

Hollywoods Attack On Religion :: essays research papers

Hollywood's Attack on Religion The section that I have chosen to analyze from the book Hollywood vs. America is "The Attack on Religion." In this part of the book, Michael Medved discusses the shift in attitude Hollywood has made toward religion, from acceptable to contemptible. He takes a look at the messages being sent in films, music and television in the last 15 to 20 years and analyzes their effects. In general, Hollywood depicts religion in an unfavorable manner, according to Medved. Moreover, Medved also argues that, not only has Hollywood taken a hostile stance toward religion, but it has paid the price, literally, for doing so. All of Medved's arguments are well supported and documented, making them seemingly futile to argue against. Yet, Hollywood, which includes films, music and television, continues to disregard the obvious facts that Medved has revealed. In the first chapter of this section, "A Declaration of War," Medved discusses the facts surrounding the protest which took place on August 11, 1988, in opposition to the release of the motion picture The Last Temptation of Christ. MCA/Universal, which funded the Martin Scorsese film, called the protesters a "know-nothing wacky pack" (38). However, as Medved points out, the protest was "the largest protest ever mounted against the release of a motion picture" (37) and included such groups as the National Council of Catholic Bishops, the Southern Baptist Convention, twenty members of the U.S. House of Representatives and prominent figures such as Mother Teresa of Calcutta and Ken Wales, former vice president at Disney studios. Even with such strong opposition from these respected groups and people, the studio refused to listen and stood behind its First Amendment rights. MCA/Universal was even supported by the Motion Picture Association of America, which stated that "The . . . MPAA support MCA/Universal in its absolute right to offer to the people whatever movie it chooses" (41). However, Medved rebukes this statement, arguing that "absolute right" wasn't the issue; the issue "concerned the movie company's choices, not its rights" (41). He supports this argument further by indicating that the MPAA would never support a film portraying Malcolm X as a paid agent of Hoover's FBI or portraying Anne Frank "as an out-of-control nymphomaniac" (41). By releasing The Last Temptation of Christ, the studio positions Jesus, God and Christianity below these prominent figures in history because it is portraying Jesus and other religious figures in uncharacteristic situations that would never be associated with these historical figures. This is supported by past experiences when movies were edited so as to not offend animal rights activists, gay advocacy groups, and ethnic

Monday, November 11, 2019

About Love Essay

Overpopulation[edit source | editbeta] Further information: Family planning in India and Demographics of India India suffers from the problem of overpopulation. The population of India is very high at an estimated 1.27 billion.[1][2][3] Though India ranks second in population, it ranks 33 in population density. Indira Gandhi, Prime Minister of India, had implemented a forced sterilization programme in the early 1970s but the programme failed. Officially, men with two children or more were required to be sterilised, but many unmarried young men, political opponents and ignorant, poor men were also believed to have been affected by this pogramme. This program is still remembered and regretted in India, and is blamed for creating a public aversion to family planning, which hampered Government programmes for decades.[4] See more: Ethnic groups and racism essay Definition of ‘Social Economics’ Problems Socio Economics Problems focuses on the relationship between social behavior and economics. Social economics examines how social norms, ethics and other social philosophies that influence consumer behavior shape an economy, and uses history, politics and other social sciences to examine potential results from changes to society or the economy. 1. Overpopulation : India suffers from the problem of overpopulation. Though India ranks second in population, it ranks 33 in terms of population density below countries such as The Netherlands, South Korea and Japan. To cure this problem, Indira Gandhi, Prime Minister of India, had implemented a forced sterilization programme in the early 1970s but failed. Officially, men with two children or more had to submit to sterilization, but many unmarried young men, political opponents and ignorant, poor men were also believed to have been sterilized. This program is still remembered and criticized in India, and is blamed for creating a wrong public a version to family planning, which hampered Government programmes for decades. Overpopulation Overpopulation is becoming one of the most preeminent problems facing human civilization. This complicated, pervasive issue will come to be a problem of the utmost importance for people of all races, religions, and nationalities. Our planet now provides for approximately 5.8 billion people, with projections of around 10 billion by the year 2050. Two billion of these are extremely poor, the poorest of which live in absolute poverty and misery. One very serious effect of the population explosion is its detrimental effects on the global environment. Increasing amounts of food, energy, water, and shelter are required to fulfill the needs of human society. Much of our energy is derived from the burning of fossil fuels-releasing millions of metric tons of toxins into the atmosphere annually. The amount of land required for food production will grow increasingly larger, while the amount of available land will grow increasingly smaller. The affects of overpopulation on human society are many. Suffering from a lack of resources, people are often driven to war when they become too numerous for their available resources. Ethnic and racial differences will grow increasingly frequent and unresolvable. Increasing numbers in urban areas will lower quality of life in cities around the world. The precipitators of this complex issue are unlimited. Factors such as poverty, food distribution, and government corruption are all important aspects. No one will be unaffected by the repercussions of an overpopulated world. This highly sensitive and complex issue demands the attention of all who reside upon this planet, particularly those who have the ability to work for change.

Saturday, November 9, 2019

Religious Ethics Essay

In this essay, I will be taking religious ethics to mean the ethical principles of Christianity, i.e. Christian Ethics. This includes the moral decisions based on the teachings of Christianity from such sources as the Bible. The term ‘environmental issues’ covers a broad spectrum of concerns. As far as ethics is concerned, the issue is how far our moral concerns should extend to the environment and how we should live out our responsibility towards it. By environment, the earth and all its living entities are concerned. As our concern for the environment has increased and our general awareness heightened, debates about morality towards the environment have emerged. Issues such as climate change, pollution, global warming and the extinction of species can all be linked to the actions of humans (e.g. CFCs and the burning of fossil fuels). Therefore, as the damage to our environment becomes more problematic, the link between its deterioration and the actions of humans becomes more prominent. Anthropocenctrism, usually attributed to the teachings of Christianity, places humans at the centre of the world and therefore the environment. Aristotle taught that ‘nature has made all things specifically for the sake of man’; he basically states that humans are the only beings on earth that have intrinsic value, and that everything else placed on this earth has instrumental value and is to be used for the benefit of humans. Humanity is placed at the top of Aristotle’s hierarchy due to their possession of reason; animals can move and feel pain so come next; plants who can only grow and reproduce are placed at the bottom; and he appears to place no value on inanimate objects as they don’t even have a vegetative soul. During the late 18th century and the early 19th century, the thinkers of the enlightenment period, also known as ‘the age of reason’, emphasised anthropocentric approaches and concluded that reason is the mark of authority. Scientific discoveries were made that bred confidence in man’s ability and shifted philosophical thought away from the teaching that God and the church are the centre of morality. Capitalism emerged which taught emphasising the success of the individual. Immanuel Kant placed humans at the top of his hierarchy with their intrinsic worth due to their possession of reason. Kant also viewed animals as of no moral concern to humans; the only time it is wrong to hurt an animal is when it could instrumentally harm a human. However, by Kant’s reasoning that we can only have concern for animals if the impact is on humanity, he is contradicting himself as he looks to the consequence, which denotes it as a hypothetical imperative and therefore immoral. He also decides on moral action using formulations of the categorical imperative; 1. universalisability, where no contradictions can occur. Kant did not intend his theory to be used as an environmental ethic as it was not relevant at the time. 2. Kant declares that only moral rational agents need moral consideration as ‘ends in themselves’ and we should exclude animals from moral worth which concludes it to be outdates and unsuitable to be used as an environmental ethic. Therefore, Kant’s ethic is likely to be an unsympathetic approach and would probably lead to damage to the environment. Christian anthropocentrism is mainly derived from the teachings of Genesis. The creation story (Genesis (1:26-28) teaches us to â€Å"fill the earth and subdue it; and have dominion over the fish of the sea and over the birds of the air and over every living thing that moves upon the earth†. This implies that God has made all things for the sake of humans; that the only beings upon this earth that have intrinsic value are humans, and that everything else serves to benefit humanity (instrumental value). The only reason we need to have care for the environment is because our actions may have an impact, sooner or later, upon ourselves. St Thomas Aquinas also held this belief and stated that â€Å"injury to an animals leads to the temporal hurt of man, either the doer of the deed, or of another†. Dr Lynn White suggested that we need to re-examine our attitudes towards nature, which derive from our religious beliefs, in order to successfully address the ecological crises. He said â€Å"Human ecology is deeply conditioned by beliefs about our nature and destiny – that is, by religion†. He develops this suggesting that our destruction and damage to the environment can be traced to the technological advances of the industrial revolution and the enlightenment period which are a result of the despotic interpretation of the Judeo-Christian teachings declaring Western Christianity as â€Å"the most anthropocentric religion the world has seen†. Utilitarianism is another approach towards ecological issues that one can consider when deciding the best approach towards environmental issues. Peter Singer is a preference utilitarian, who doesn’t measure happiness in the measure of extent or duration of happiness but instead on the satisfaction of desires or preferences. Singer measures the importance of an individual or being, not on their possession of a soul or reason, but on their ability to suffer. To Singer, it doesn’t matter whether the being in question is human or not and both humans and sensory non-humans are equally entitled to moral concern. As we can imagine that their preference would be to avoid pain. He accused many moral philosophers and scientists of Speceism; refusing respect to the lives of other species, not just humans, and proposed that we need to include animals in the ‘expanding circle of moral worth’; â€Å"If possessing a higher intelligence does not entitle one human to use another for his own ends, how can it entitle humans to exploit non humans for the same purpose?†. The problem that arises from Singer’s theory is whether or not plants, and lesser life forms and non-life forms are included in the ‘expanding circle of moral worth’ as they are not conscious living entities so we don’t know what their preferences would be. Initially, Singer does not consider lesser life forms to have any moral significance, but in the second edition of his book states â€Å"the argument from intrinsic value of the plants, species or eco systems is at best problematic†. Singer’s utilitarian argument has weaknesses in so far as it has no clear boundaries as to where our moral concern should lie. Unlike Christianity’s anthropocentric approach which clearly places humanity as the centre of our moral concern, Utilitarianism only beholds vague ideas of where our moral concern should extend to. The utilitarian argument has its strength in its positioning of the capability of suffering above the possession of reason. This does bear a more sympathetic approach towards humans of lesser intelligence (i.e. those with special needs) but then suggests that they are on the same level as animals. This would suggest Christianity to be a better approach as it is more compassionate. Biocentrism, proposed by Paul Taylor, extends the circle of moral worth to include all living things and thus declares that humanity is not the centre of existence. Taylor argues that all life forms have intrinsic value which human beings have a duty to respect. We therefore have a moral responsibility towards them which would entail engaging in practices and policies aimed at specific ways of preserving the ecosystems. Taylor holds non-living things such as mountains to only hold instrumental value and therefore they bare no ethical status. Taylor’s argument is fairly balanced as it doesn’t presume that human beings are the only beings with intrinsic value but he fails to introduce any sort of hierarchy and places humans on the same level as bacteria, which seems absurd. He also implies that we should all be vegans, but fails to address this, and doesn’t consider whether a lion is acting immorally if it eats a zebra. Christianity therefore is more logical as it sets a clear hierarchy which allows mowing the lawn and eating meat. Ecocentrism is another approach to environmental issues. It recognises the importance of the ecosphere and the environment with out suggesting that any organism as more important than the other. Aldo Leopold proposed an ecocentric theory; ‘The Land Ethic’ which â€Å"simply enlarges the boundaries of the community to include soil, waters, plants and animals. Or collectively – the land†. He argued that current conservation policies are based on economic motives. He says â€Å"it is inconceivable to me than an ethical relation to land can exist without love, respect, and admiration for land and a high regard for its value. By value, I of course mean something far broader than mere economic value; I mean value in the philosophical sense†. He argues that Christianity’s teachings of ‘dominion’ saw us as conquerors of the land and that if we are to resolve the ecological crises we need to see ourselves as members of the community that also includes the land. Another ecocentric approach is that of ‘deep ecology’ devised by Arne Naess. It was born out of appreciation for non-Christian religions that recognised the sacredness of natural phenomena. This includes the notion of ‘biospheric egalitarianism’ which views that all living things have intrinsic value. Deep ecology views the world as a network of interconnected and interdependent phenomena; a ‘web of life’. These theories fail to determine how lesser life forms could have any moral interest, and how mountains and the like could have any moral interests whatsoever. This weakens it as Christianity. However it does appear to be more sympathetic as it concludes that other life forms have intrinsic value, not just humans. Another ecocentric approach is that of the Gaia Hypothesis proposed by James Lovelock. After discovering that it is the earth’s unique atmosphere that makes life on earth possible, he declared the difference between earth and the other planets was ‘Gaia’. All life forms are part of ‘Gaia’ and he saw the earth as a self regulating living system. In his words Gaia is â€Å"a complex entity involving the Earth’s biosphere, atmosphere, oceans and soil; the totality constituting a feedback or cybernetic system which seeks an optimal physical and chemical environment for life on this planet†. He saw the ecosystems of the earth as intelligently organised, not by God, but by Gaia’s self engineering. He concludes that if humans were taken out of Gaia, it would survive without us; therefore, humanity is not integral to the environment. Lovelock later suggested that as the environmental issues increase, the planet may not be able to recover and we are in the process of killing the earth, which he refers to as matricide. This suggestion that the earth is intelligently organised has much evidence (for example the water cycle, the reproductive system). However, by suggesting that the earth is alive and therefore self regulates these systems is weak as it is hard to prove. For Christians, the intelligent organisation is of course a result of God. The despotic readings of the creation story present Christianity negatively as White argues. Because we are made in the image of God we believe that the world was made for our sake only. However, one must look at other interpretations of Christian teachings that would suggest a more considerate approach to the environment. One could interpret the use of the word ‘dominion’ no as despotic, but as a call for stewardship. God has chosen humanity to regulate the response of the natural world to its creator so we must care and conserve and acts as the director of nature’s obedience to God. This makes Christian teaching more ‘theocentric’ than ‘anthropocentric’ as it suggests that the peak of creation is God. If we used this as a basic principle when approaching environmental issues, then it would be a strong theory, as it allows humanity to care for the land. Aquinas’s Natural Law theory is based on the thinking of Aristotle, that all things in nature are for the good of man. He extends this further to explain how things are not worthless, but valuable because they are what God intended them to be; they fulfil their own Telos. Humans are declared as the most valuable beings due to their creation in ‘imago dei’ and possession of reason but we should follow stewardship rather than despotism. This would however suggest that despite the strengths of being stewards, being a Christian Ethic, one must have a belief in God to conclude this to be a valid approach to environmental issues. Another Christian approach is Joseph Fletcher’s Situation Ethics which emphasises the importance of love in moral decisions, but was never considered an environmental ethic. Fletcher believed in ‘personalism’; that people are placed before the laws, again being anthropocentric in that we are suggested to be able to do what we want. He promoted ‘pragmatism’; that one must do something that would produced the most loving consequences in that situation. This would be a positive approach to the environment as people would be loving towards it. This could perhaps places the environment second to human needs which would be a negative attitude. However, Fletcher’s ethic is too vague to be considered in any depth as we can’t define what is the most loving thing, who it’s for or even what ‘love’ means. Attfield suggests a deeper interpretation of Christian teachings in order to accurately devise an ethical basis towards the environment. He saw that in Job (38:25) for example, God is said to send rain for the plants and uninhabited wilderness. And to have made wilderness for the Ass. Also the proverbs inform us that â€Å"a righteous man regardeth the life of his beast†. This would be the understanding that Jesus would have had, following the Old Testament teachings. There are New Testament teachings that would instruct a more sympathetic attitude to nature such as Jesus’ time in the desert amongst wild beasts after his baptism, and the use of nature and animals in his teachings and parables. However, there are the passages of the Gadarene swine and the cursing of the fig tree that suggest a more inconsiderate attitude is permitted. In Hebrew tradition, Kings were answerable to God, not absolute monarchs in themselves, therefore according to Attfield â€Å"the biblical dominion of man is no despotism†. However, White argues that in medieval times the embrace of Christianity and the rejection of paganism changed the relationship between man and nature. The pagan ideas of living beings having a soul or a spirit (animism) encouraged a positive attitude towards nature, which were corrupted by the growth of Christianity. Attfield however counter argues these claims and says the ecological crises can’t be blamed on ancient traditions as they have happened in more recent times (post 1945). Japan, for example, which is not a Christian country, shares many of the environmental problems that the West has. It is not just paganism and Buddhism that impose a limit on humankind’s use of nature. Attfield then concludes that we needn’t have a new environmental position; we just need to revert to stewardship rather than dominion. Walter H O’Briant proposed a ‘born again Christian’ belief in the rapture; that Christ will return and the bodies and souls of the saved will go to heaven. The earth is, according to O’Briant, a temporary home therefore it doesn’t matter what we do to the earth. After considering the theories discussed and evaluating their strengths and weaknesses I would argue that religious ethics are the best approach to environmental issues, provided we revert to a more ‘stewardship’ attitude, rather than the despotic interpretation.

Thursday, November 7, 2019

Gwen Harwood Essay Essays

Gwen Harwood Essay Essays Gwen Harwood Essay Paper Gwen Harwood Essay Paper Opportunities for an individual to develop understanding of themselves stem from the experiences attained on their journey through life. The elements which contribute to life are explored throughout Gwen Harwood’s poems, At Mornington and Mother Who Gave Me Life, where the recollection of various events are presented as influences on the individual’s perception of the continuity of life. Both poems examine the connections between people and death in relation to personal connections with the persona’s father or mother. By encompassing aspects of human nature and life’s journey, Harwood addresses memories and relationships which contribute to one’s awareness of life. Memories and meandering thoughts, related to personal experiences, are explored throughout At Mornington where the persona shifts between the past and present and dreams and reality. This is similar to Father and Child where Barn Owl is set in past test and Nightfall is set in the present, symbolic of appreciation and understanding of the complexities of life which the child learns. At Mornington opens with an evocation of an event from the persona’s childhood which establishes the temporary and ever changing nature of human life. Reflected through the shifts between past and present tense, the persona is attempting to use past experiences in order to appreciate the present and accept the future. The poem provides a reflective and personal point of view accompanied by the recurring motif of water which symbolises the persona’s transition from childhood to the acceptance of the inevitability of death. : In the third stanza, the persona refers to a more recent past where she had seen pumpkins growing on a trellis in her friend’s garden. The action of the pumpkins is described as â€Å"a parable of myself† which allows the persona to reflect on the meaning and quality of her own life and existence. The metaphor between the pumpkin vine and the persona suggests that like the pumpkin, human life also ripens and matures before coming to a closure and returning to the earth. Supported by the phrase â€Å"candlelight for eyesight,† the reader is made aware of the transience of life that the persona has grown to accept and understand. In Father and Child, as the persona moves on from childhood, her father becomes elderly and is entertained by simple things in nature, â€Å"birds, flowers, shivery-grass. † These symbols of nature remind the persona of the inconsistency of life and the certainty of death, â€Å"sunset exalts its known symbols of transience,† where sunset represents time. Both poems are indicative of the impermanence of life and that the persona has managed to mature and grow beyond the initial fearlessness of childhood moving onto a sophisticated understanding of death. The connection between life and death is expressed in a different way through Mother Who Gave Me Life, a poem of mourning for the dead. The poem can be seen as a personal farewell to the persona’s mother where the dominant images of the poem show evolution and the passing of time. Father and Child also demonstrates the passing of time as the persona moves from the innocence of childhood to the sadness of her father’s advancing age and inevitable passing. In Mother Who Gave Me Life, the reference to Halley’s Comet, which appears only once every seventy-six years, tells the reader that the mother was unable to see it once more before surrendering to death. The direct speech of the Sister is reported without the use of quotation marks as in, â€Å"When she died she was folding a little towel. † This provides readers with the knowledge that the mother addressed in the poem is dead. Without quotation marks, the flow of the poem is maintained and is therefore more easily absorbed into the texture of the poem. The parallel image of the â€Å"fabric of marvels† being reduced to the â€Å"little towel† raises the notion that whilst death may have brought a physical end to the persona’s mother’s life she remains a marvel of creation as the persona’s memories of her live on. The poem ends with the ‘fine linen’ recalling the memories of a typical childhood scene where the persona’s mother is calling for her to have dinner â€Å"as darkness falls on my father’s house. † This biblical reference to the House of the Lord, combined with the coming of darkness, reminds the reader of the inevitable ending of life and the respective movement into heaven. As the second section of Father and Child draws to a close, it is evident that the persona has grown to understand that she has limited time left with her father. The significance of Nightfall as the title of the second section, when considering the daybreak setting of Barn Owl, reinforces this. Sunrise symbolises youth whilst nightfall, in comparison, suggests an ending which implies death, a concept that the adult persona is beginning to acknowledge it as part of life. A particular instance in life can conjure different memories of the past as in At Mornington where the persona is drawn into recollections of childhood experiences with her father while standing by the graveside of her friend’s parents. A positive image of the father and child relationship is conveyed throughout the poem as in, â€Å"secure in my father’s arms. † This image conveys safety, comfort and protection which assists the persona in moving on and accepting the cycle of life. It is the security which stems from this relationship that enables the persona to mature from the perceptions and thoughts maintained as a child. Insight into the relationship between the persona, as both child and adult, with her father is also demonstrated in Father and Child. The dominance of the father is suggested through his imperative tone, â€Å"End what you have begun. † Despite the power-play in their relationship, there is still a sense of closeness, â€Å"I leaned my head upon my father’s arms. † This connection has enabled the persona to mature and grow through experiences. This personal relationship is also evident in Mother Who Gave Me Life where the imagery of light shows the persona realises the importance of her mother as she walks â€Å"in the light of the living. † This suggests that the persona is able to walk amongst the living due to her mother. The affirming experiences and enlightenment provided by this relationship enables the persona to see the life-giving role of women as part of the cycle of life. All the poems comment on an individual’s relationship with their mother or father which is essential in maturing and evolving as an individual. The relationships conveyed enable the persona to gain an understanding of life whilst considering its value and accepting its cycle. Ultimately, the exploration of memory and relationships with the persona and their father or mother enables an individual to comprehend human nature and the links between life and death. Throughout the poems At Mornington and Mother Who Gave Me Life, Harwood shows the reader, through memories and comparisons, different aspects of life which contribute to what it means to be human.

Tuesday, November 5, 2019

Verlan - French Slang à lenvers

Verlan - French Slang lenvers Verlan is a form of French slang that consists of playing around with syllables, kind of along the same lines as pig Latin. Unlike pig Latin, however, verlan is actively spoken in France. Many verlan words have become so commonplace that they are used in everyday French. To verlan a word, simply separate it into syllables, reverse them, and put the word back together. In order to maintain the correct pronunciation, the verlaned word often undergoes some spelling adjustments. Unnecessary letters are dropped, while other letters are added to make pronunciation logical. There are no real rules for this; its just something to be aware of. Note that not every word can or should be verlaned; verlan is used essentially to emphasize or hide the meaning of the main word(s) in a sentence. How It Works Lets start with the word lenvers, which means the reverse. Separate lenvers into its two syllables len and vers. Invert them, put them together into a single word, and then adjust the spelling: lenvers... len vers... vers len... verslen... verslen... verlen... verlan Thus, you can see that verlan is lenvers pronounced lenvers (reverse pronounced in reverse). Lets try another example: pourri... pou rri... rri pou... rripou... ripou Most single-syllable words are just pronounced backwards. fou oufcool (from English) looc Take It a Step Further The above examples are pretty simple, but verlan gets more complicated when it comes to the e muet, which is a very important sound in verlan. Words that end in e muet (like femme) and words which end in a pronounced consonant and which usually have an e muet sound tacked onto the end (like flic, which is usually pronounced flique) retain the sound of the e muet when they are verlaned. In addition, when the syllables are reversed, the resulting final vowel sound is sometimes dropped. flic... fli keu... keu fli... keufli... keuffemme... fa meu... meu fa... meufa... meufarabe... a ra beu... beu ra a... beura... beur Verlan was invented as a secret language, a way for people (notably youths, drug users, and criminals) to communicate freely in front of authority figures (parents, police). Because much of verlan has become incorporated into French, verlan continues to evolve - sometimes words are re-verlaned. Beur, commonly heard in the 1980s, has been reversed again to reub. Keuf has been re-verlaned to feuk, with a bonus - it now resembles a vulgar word in English. Here are some common verlan terms that you should be able to recognize. Remember that verlan is a form of slang, so you probably shouldnt use it when talking to someone you  vouvoie. balpeau  Ã‚  Ã‚  verlan of  peau de ballemeaning: nothing, zip barjot  Ã‚  Ã‚  verlan of  jobardmeaning: crazy, insane un  beur  (now  reub)  Ã‚  Ã‚  un  Arabemeaning: Arab blà ©ca  Ã‚  Ã‚  verlan of  cablà ©meaning: trendy, in un  brelica  Ã‚  Ã‚  verlan of un  calibremeaning: revolver une  cecla  Ã‚  Ã‚  verlan of une  classemeaning: class cà ©fran  Ã‚  Ã‚  verlan of  franà §aismeaning: French chanmà ©Ã‚  Ã‚  Ã‚  verlan of  mà ©chantmeaning: mean, nasty chà ©bran  Ã‚  Ã‚  verlan of  branchà ©meaning: cool, plugged in chelou  Ã‚  Ã‚  verlan of  louchemeaning: shady, dubious une  cinepi  Ã‚  Ã‚  verlan of une  piscinemeaning: pool une  deban  Ã‚  Ã‚  verlan of une  bandemeaning: group, band un  skeud  Ã‚  Ã‚  verlan of un  disquemeaning: record, album fais  ià ¨che  Ã‚  Ã‚  verlan of fais  chiermeaning: its boring, annoying un  fà ©ca  Ã‚  Ã‚  verlan of un  cafà ©meaning: cafà © à ªtre au  fumpar  Ã‚  Ã‚  verlan of à ªtre au  parfummeaning: to be in the know une  gnolba  Ã‚  Ã‚  verlan of une  bagnolemeaning: car, junker geudin  Ã‚  Ã‚  verlan of  dinguemeaning: crazy jourbon  Ã‚  Ã‚  verlan of  bonjourmeaning: hello un  kebla  Ã‚  Ã‚  verlan of un  Black  (from English)meaning: black person kà ©blo  Ã‚  Ã‚  verlan of  bloquà ©meaning: blocked, caught un  keuf  (now  feuk)  Ã‚  Ã‚  verlan of un  flicmeaning: police officer (equivalent to cop, copper, pig) un  keum  Ã‚  Ã‚  verlan of un  mecmeaning: guy, dude laisse  bà ©ton  Ã‚  Ã‚  verlan of laisse  tombermeaning: forget it, drop it un  là ©pou  Ã‚  Ã‚  verlan of un  pouletmeaning: police officer (equivalent to cop, copper, pig) looc  Ã‚  Ã‚  verlan of  cool  (from English)meaning: cool une  meuf  Ã‚  Ã‚  verlan of une  femmemeaning: woman, wife ouf  Ã‚  Ã‚  verlan of  foumeaning: crazy pà ©cho  Ã‚  Ã‚  verlan of une  chopermeaning: to steal, nick; to get caught une  pà ©clot  Ã‚  Ã‚  verlan of une  clopemeaning: cigarette le  pera  Ã‚  Ã‚  verlan of le  rapmeaning: rap (music) un  quà ¨m  Ã‚  Ã‚  verlan of un  mecmeaning: guy une  raquebar  Ã‚  Ã‚  verlan of une  baraquemeaning: house relou  Ã‚  Ã‚  verlan of  lourdmeaning: heavy les  rempa  Ã‚  Ã‚  verlan of les  parentsmeaning: parents un  reuf  Ã‚  Ã‚  verlan of un  frà ¨remeaning: brother une  reum  Ã‚  Ã‚  verlan of une  mà ¨remeaning: mother un  reup  Ã‚  Ã‚  verlan of un  pà ¨remeaning: father une  reus  Ã‚  Ã‚  verlan of une  sÅ“urmeaning: sister ripou  Ã‚  Ã‚  verlan of  pourrimeaning: rotten, corrupt la  siquemu  / la  sicmu  Ã‚  Ã‚  verlan of la  musiquemeaning: music un  sub  Ã‚  Ã‚  verlan of un  busmeaning: bus à ªtre dans le  tarcol  Ã‚  Ã‚  verlan of à ªtre dans le  coltarmeaning: to be exhausted une  teibou  Ã‚  Ã‚  verlan of une  bouteillemeaning: bottle une  teuf  Ã‚  Ã‚  verlan of une  fà ªtemeaning: party tirape  Ã‚  Ã‚  verlan of  partirmeaning: to leave tisor  Ã‚  Ã‚  verlan of  sortirmeaning: to go out une  tof  Ã‚  Ã‚  verlan of une  photomeaning: photograph la  tourv  Ã‚  Ã‚  verlan of la  voituremeaning: car le  tromà ©Ã‚  Ã‚  Ã‚  verlan of le  mà ©tromeaning: subway zarbi  Ã‚  Ã‚  verlan of  bizarremeaning: strange un  zarfal  Ã‚  Ã‚  verlan of un  falzarmeaning: pants, trousers une  zesgon  Ã‚  Ã‚  verlan of une  gonzessemeaning: girl, chick zyva  Ã‚  Ã‚  verlan of  vas-ymeaning: go

Saturday, November 2, 2019

Faculty Data Interpretation( the HW is just answer 5 Questions (small Assignment

Faculty Data Interpretation( the HW is just answer 5 Questions (small paragraphs) basted on two graghs about spiders - Assignment Example A small number of gum-footed threads would reduce the chances of the spider capturing its prey. The threads observed in figures 1 and 2 shows that the house spider employs the optimal foraging theory in capturing its prey. Well-fed spiders spin a heavier mass of silk. It costs more in terms of energy and time to spin a web. A starving spider does not have the energy that is required to spin a web. In figure one, well-fed spiders spin heavier webs than starving ones. However, the spider has to capture prey or it will die. To avoid starvation, it would increase the number of sticky gum-footed threads to avoid death. The sticky gum footed threads offer it a higher chance of catching prey with less energy expended. This phenomenon is observed in figure 2 where the starving spiders spin more sticky gum-footed threads than the well-fed spiders. Arthur, Christopoulos and Harvey, Motulsky. Fitting Models to Biological Data using Linear and Nonlinear Regression: A practical guide to curve fitting. San Diego, CA: Graph Pad Software Inc., 2003.

Thursday, October 31, 2019

Edgar Allen Poe's The Cask of Amontillado Essay

Edgar Allen Poe's The Cask of Amontillado - Essay Example Montresor avenges some unspecified insult inflicted on him by Fortunato and thus buries him alive. Significantly, the cause for the murder is rendered insignificant and the maneuvers and the actual execution of murder gain prominence in the story. The paradigm of sacrifice enters the story in the instance where Montresor warns Fortunato against staying in the damp catacombs for the latter seems to have a cough. Fortunato’s reply that a cough shall not kill him compounds the irony in the story and anticipates his predicament. However, it also highlights a kind of unstated willingness on Fortunato’s part in the scheme planned by Montresor. There is a suggestion that Fortunato may have subconsciously accepted the fate which awaited him. It is here that the numerous parallels between Fortunato’s murder and Christ’s crucifixion enter the story. The theme of revenge drives the plot of the story. The metaphor which encapsulates this theme is the motto on Montreso r’s family coat of arms which proclaims Nemo me impune lacessit  ("No one insults me with impunity") (Poe, 99). The symbol which shows a foot crushing a snake while the snake’s fangs are set in the foot is reminiscent of Christian theology. The snake is often identified with the Adversary or Satan and thus represents the figure of the avenger in Montresor. Montresor can also be said to be reminiscent of Judas, Jesus’ friend who betrayed him. Fortunato’s meek submission to his fate and the heinous manner in which he was killed, coupled with his last words "For the love of God, Montresor!" (Poe, 101) yet again emphasize the theological underpinnings of the story. The unmistakable parallels between Christ’s death and Fortunato’s murder are seen also in the fact that Montresor kills Fortunato in the catacombs which are hallowed spaces. The very name Fortunato which means ‘fortunate or blessed’ seems to be ironic. Despite the many similarities in their predicaments, Fortunato unlike Christ lies in a desolate tomb, unknown to the world, without having accomplished much for the greater good of mankind. The many points of confluence and departure between Christ and Fortunato perhaps constitute a certain existential questioning that the story brings about regarding the place of virtue and sacrifice in the modern world. This rendition of Fortunato as a modern, albeit ironic adaptation of Christ is done by keeping the original insult inflicted on Montresor deliberately ambiguous. The fact that much of our understanding of the story is mediated by Montresor’s subjective opinion brings about a significant subversion of conventional spiritual or theological narratives in which the murderer or the sinner is seldom given a chance to express himself. It may be well said that journey undertaken by Montresor and Fortunato to the wine cellars and ultimately to the catacombs assumes the character of a pilgrimage. The ironic reversal however lies in the fact that the journey is made for the precious Amontillado and not for any ostensible spiritual quest. The murder of Fortunato further subverts the motif of the pilgrimage and conjures the image of aborted spiritual endeavors in the modern world. The spatial and temporal settings of Poe’s story significantly shape its thematic concerns. It is important to note that the story is set in an indeterminate year in Italy during the carnival of Mardi Gras. In

Tuesday, October 29, 2019

MIH512-Demography and Health (Module 5-CBT) Essay

MIH512-Demography and Health (Module 5-CBT) - Essay Example This indicates low fertility and low mortality and is also known as constrictive pyramid. The population pyramid displays population percentage of ages 1-14 under 30 percent and ages 75 and above over 6 percent and is hence considered an "aging population"(U.S.Census Bureau, 2009). The expansive pyramid in the current year is because of increased birth rates and death rates. Mexico is a developing country and has many factors which contribute to high birth rates and death rates. However there have been improvements in food supply, sanitation and education which contribute to decreased disease states and increased life span. When death rates decline, it contributes to rise in child population. Lowering of death rates is simultaneous with lowering of infant mortality rates which contributes to increased child survival. Thus, there will also increase in the number of children, adolescents and younger adults. It has been estimated that in 2050, both birth rates and death rates will lower which will contribute to the stable pyramid shape (U.S.Census Bureau, 2009). Fall in birth rates is likely to happen because of increase in wages, contraception, urbanization, reduction in subsistence agriculture, fall in the value for child labor, improvement in women status, ris e in education of women, rise in investment of parental money for the purpose of education of children and other social changes in general. Death rates are also projected to fall because of increase education, awareness, medical interventions, sanitation, hygiene and cleanliness. Demographic transition may be defined as a shift of rates of birth and death from high to low. Mexico is now in the second stage of demographic transition and is almost entering the third stage. This is because, close to 50 percent of the population is 25 years of age or even younger (U.S.Census Bureau, 2009). The fall in death rates, including infant mortality rate has

Sunday, October 27, 2019

Importance of Cost Reduction and Control

Importance of Cost Reduction and Control Assignment on financial principles and techniques Introduction Strategic investment decision making indicates the process of identifying, evaluating, and selecting among projects which are more likely to have significant effect on the organizations competitive advantage. More clearly, the decision influences what the organization does (i.e., the set of product and service attributes that are offerings of the organization), where it does it (i.e., the structural characteristics that determine the scope and geographical dispersion of organizations operations), and how it does it (i.e., the set of operating processes and work practice).The strategic investment decision making process is arguably one of senior management greatest challenges. It is significantly needed to get these decisions right. If the decision is successful, the firm can enjoy strategic as well as operational advantage. But while the decision proves wrong, either a potential opportunity is lost or it has needlessly spoiled substantial resources (through fruitless investment). Som e traditional approaches to strategic investment appraisals which include payback, accounting rate of return, return on investment, residual income, and discounted cash flow have been criticized on the basis of a number of grounds. Some main criticisms are their narrow perspective, exclusion of nonfinancial benefits, overemphasis on the short-term, faulty assumptions about the status quo, inconsistent treatment of inflation, and promotion of non-value adding behavior. Task 1 Cost Reduction Techniques. Cost reduction means reducing cost associated with production or other cost activities without affecting the quality of product or service as well as activities. Through cost reduction procedures or techniques managers reduce cost. For this they develop different cost reduction techniques. The success of any organization largely depends on how strategically cost is managed compared with that of competitors. It certainly provides competitive advantage which is essential in this hyper competitive market or business world. As the manager is the higher authority of any organization, they are to develop different types of policies and strategies to run the business successfully. Processes of Cost Reduction: Identify the Saving Make your prediction on saving Measure the process prior to adjustment Make the cost saving change Measure the process after Confirm saving has been made and it hasnt impacted other areas to make a loss. If YES move onto next project. If NO go back to the beginning and start again. Appropriate Costing System: Cost that is allocated to units of production can be actual cost or standard cost. In an actual or historical cost system, cost is allocated as they occur. Under standard costing system, product operations and process are costed through using standard for both activities and dollar amount. These standards are predetermined in advance of production. The actual cost system and standard cost system can be used with either job order or process cost accumulation approaches. Job order costing is applied to job order work in factories, workshops and repair shops as well as to work by builders, construction engineers and printers. A variation of the job order cost method is that of costing orders by lots. In the shoe manufacturing companies for example, a contract is typically divided into lots which consists of 100 to 250 pairs of one size and style of shoe. The cost is then accumulated for each lot. On the other hand, the process cost system is applied to industries such as flour mills, br eweries, chemical plants and textile factories. However there are many companies that use both job order and process costing according to their needs. The basic difference between job order costing and process costing is the breadth of the denominator. The denominator of job order costing system is small (e.g.: one painting 100 advertising circulars, one special package machine or one highway bridge). But in the case of process costing, the denominator is large (e.g.: thousands of pounds, gallons or board feet.). Task 2 The importance of developing cost reduction techniques: It helps to enhance management performance or efficiency It helps to know the nature of cost It helps to reduce the cost of operations of the organization It helps to set competitive price of product or service It helps to increase market share in the industry It helps to increase profit or return It helps to enjoy competitive advantage over competitors Proposed costing and pricing systems Basis of Costing Methods Material cost Labor cost Overhead cost Opportunity cost Structure of Costing Costing principles and methodology Fixed and variable cost Direct cost (material and labor) Indirect cost (overhead and activity based costing) Product cost and periodic cost Product cost and sales cost Actual Costing To set actual cost To change to actual cost To analyze variance Evaluation of Project Breakeven analysis Marginal contribution Opportunity cost Payback NPV,DCF, IRR ROI ROC Project Case Pricing How to cost project correctly How to get project approve What cost to exclude Essential cost to include A business case proposal Preparing a Master Budget Master budget is a comprehensive planning document which incorporates several other individual budgets. The operation budget consists of eight individual budgets which are as follows: Sales budget: The sales budget shows the expected sales in units at their expected selling price in a certain period of time. A business firm generally prepares the sales budget for a given period of time on the basis forecasted sales level, production capacity, as well as long and short term goals. Production Budget: Production budget is a plan for obtaining the resources needed to carry out the manufacturing operations of the organization to meet up the expected sales and maintain the expected level of ending inventory. The current production level depends on sales level, units of finished goods ending and beginning inventory. Direct Material Budget: The directed material budget shows the direct materials business firm needs for its production and the budgeted cost. This budget is very much related to production budget. Direct Labor Budget: To prepare direct labor budget and the direct materials budget, production budget is needed. It helps personnel department of the organization to plan for new hires and repositioning of employees. A good labor budget is very helpful for a business firm to avoid urgent hiring and help to prevent the shortage of labor. Factory Overhead Budget: This budget includes all the production costs except for direct materials and direct labor budgets. Manufacturing cost is the cost that varies in direct proportion with the manufactured units and how the business firm carries out its operation. Selling and administrative expenses budget: This type of budget indicates a plan for all non-manufacturing expenses. This budget provides you with a guideline for selling and administrative activities for the period of your budget. Budgeted income Statement: Budgeted income statement is the last part of operational of a master budget. It actually estimates the expected operating income from budgeted operations in a certain period of time. The second part of master budget includes financial budget and financial budget is the combination of following two individual budgets: Cash Budget: A cash budget shows the effect/impact of all the budgeted activities on cash. Through preparing a cash budget, the management of a business firm is supposed to be able to make sure that they have sufficient cash on hand needed to carry out activities. It also helps them to have enough time to plan for any additional financing and plan for investment of surplus cash. Budgeted Balance Sheet: Budgeted balance sheet is the last part in preparing master budget. This budgeted balance sheet shows the expected financial position at the end of the fiscal year (at a point of time) or budget period. It is very important to understand how to prepare a master budget since it helps a business to maximize its profit/return and to have a good handle on their budget period. Potential for the Use of Activity Based Costing ABC system provides highly accurate product or customer cost that a company can use for strategic decision. This system helps to understand the cause effects relationship between day to day activities and product or customer cost and theory aids the operational control purpose of cost management system. Task 3 Calculation of ratio Ratio analysis of Amber Lights ltd for two years is as follows: Last Year a) Return on capital employed = Net Profit/Total capital = 8000/109000 = 7.34% b) Return on ordinary shareholders fund = Net profit/ ordinary shareholders fund =8000/16000 =50% c) Gross profit margin = Gross profit/Net sales = 92000/350000 =26.29% d) Net profit margin = Net profit/Net sales =8000/350000 =2.29% e) Current ratio = Current asset/current liabilities =110000/50000 =2.2:1 f) Acid test ratio =C.A-Closing stock/ current liabilities =110-44/50 =1.32:1 g) Average stock turnover period =Cost of sales/Average Inventory =258000/44000 =5.86 times Period =360/5.86 =61.43 days This Year a) Return on capital employed = Net Profit/Total capital = 12000/117000 = 10.26% b) Return on ordinary shareholders fund = Net profit/ ordinary shareholders fund = 12000/16000 =75% c) Gross profit margin = Gross profit/Net sales =110000/420000 =26.19% d) Net profit margin = Net profit/Net sales =12000/420000 =2.86% e) Current ratio = Current asset/current liabilities =136000/92000 =1.48:1 f) Acid test ratio =C.A-Closing stock/ current liabilities =136000-63000/92000 =.79:1 g) Average stock turnover period =Cost of sales/Average Inventory =310000/63000 =4.92 times Period =360/4.92 Analysis of Operating Efficiency and Profitability The given ratio of Amber Lights ltd. indicates two types of ratio including operating efficiency and profitability. The operating profitability ratio indicates that return on capital employed ratio of last year is 10.26% and this year is 7.34%, return on ordinary shareholders fund ratio of last year is 50% and this year is 75%, gross profit margin of last year is 26.29% and this year is 26.19%, on the other hand, net profit margin ratio is 2.29% and this year is 2.86%.So we can say from the above discussion that operating profitability of two year is very close except ordinary shareholder fund. So this year performance is better than last year. We also see from the operating efficiency ratio that current ratio of last year is 2.20:1 and current year is 1.48:1, acid test ratio of last year is 1.32:1 and current year is .79:1, and average stock turn over period of last year is 61.43 days and this year is 73.17 days. From the given data of last year and the current year of Amber Lights ltd we find that last year performance is better than this year. So from the given data analysis we can say that last year operating efficiency was better than that of current year. Limitation of Ratio Analysis: Although ratio analysis provides important implications, there are some limitations of ratio analysis. The main limitations of ratio analysis are given below: Accounting treatment varies between firms Firms with different divisions operating in different industries make it difficult to find industry ratio analysis Some Results may be in consistent Ratios which are outside an industry range might be cause of much concern. Task 4 Financial Appraisal Methods There are several different appraisal methods and each of those methods has its particular applications, advantages and drawbacks. Simple Payback This is one of the simplest and widely recognized methods of cost/benefit analysis. Payback period is defined as the length of time required to recover the original investment on the project, through cash flows. The cash flows include operating profit, less income tax payable, plus depreciation. Internal Rate of Return It can be said that it is the mostly used method for the financial evaluation of a companys investment. The internal rate of return (IRR) can be defined as the rate of return required to make the present value of future cash flows plus the final market value of the investment, equal to the current market price for the investment. Actually it is a discount rate making the net present value equal to zero. Average Rate of Return The average rate of return is calculated profit after tax divided by book value of investment. Under this method, the entire life of any project is considered. Net Present Value Net present value is one of the discounted cash flow techniques. This method considers time value of money. It is calculated as present value of future cash inflows over the life of the project less present value of cash outflows. Benefit Cost Ratio Benefit cost ratio is another version of net present approach. Under this approach, the benefits from the project are reduced to their present value at a specified rate of discount and this figure is divided by the present value of the cost of the project. Discounted Cash Flow This approach actually represents what a company is willing to pay at the present (today) to receive anticipated cash flow in future years. So it is a process of converting future earnings into todays money. Future cash flows are discounted to demonstrate their present values and determine the value of the project. These are well established and understood appraisal tools to financially evaluate projects. All appraisal methods are not supposed to provide the same result. Increasingly, with the creation of stakeholder value being determined by an organizations environmental and social policies and values, new criteria and perspectives will have to be factored into organizations decision-making process. Strategic Issues in Making Investment Decisions The prime objective of every business organization is to make money for the owners now and in the future. Investment decision plays a significant role in making investment decisions. Both quantitative as well as qualitative issues must be considered in decision making. Short-term decisions are relatively easy on the quantitative side: Would you rather spend $10,000 or $15,000 given the same revenue? Would you rather sell something for $5.00 per unit or $7.00 per unit given the same costs? Would you rather have net income of $60,000 or $50,000? Long-term (investment) decision involves two additional dimensions as follows: Timing Magnitude Discounted Cash Flow Analysis addresses the timing issue. Discounted Cash Flows (DCF Analysis) A dollar today is worth more than a dollar in the future. A dollar in the future is worth less than a dollar today. Steps to DCF To determine future cash flows To determine the appropriate discount rate Higher discount rate = lower present value Lower discount rate = higher present value High risk generally requires greater return Higher risk = higher discount rate Discount the future cash flows by using the selected hurdle rate Compare the present value of the future cash flows to the investment If PV of inflows > PV of outflows, project is acceptable If PV of inflows < PV of outflows, project is rejected NPV = PV of all Inflows PV of all outflows Tools of DCF: PV = to compute the present value of single future amount or a set annuity using a given particular discount rate FV = to compute the future value of a single present amount or a set annuity given a particular discount rate Rate = to computes the particular discount rate needed to convert a present value to a future value or a future value to a present value NPV = to computes the net present value of a series of dissimilar future cash flows given a particular discount (hurdle) rate If NPV > 0, the investment is acceptable If NPV < 0, the investment is rejected IRR = computes the discount (hurdle) rate which makes net present value equal to zero. If IRR > the hurdle rate, the investment is acceptable If IRR < the hurdle rate, the investment is rejected Example: Suppose, company XYZ wants to make investment decision of $ 200000 for a project. The company must justify the PV of cash inflows and compare it with the cash outflows. If the value of PV is greater than cash outflow then the company should accept the project. Conclusion: Cost concept is very essential for decision making process. As the manager is the higher authority of any organization, they are to develop different types of policies and strategy to run the business successfully. So development of cost reduction procedures is one of the most important strategies. It is very important to develop cost reduction procedures because it increases the profit of the firm through reducing cost of production. If the manager cannot control cost their operating expense will be higher and higher and therefore reducing the profit of the firm. A firm which can not control cost cannot sustain in the competitive business world. So to make proper investment decisions financial managers should have clear knowledge about financial principles and techniques for better performance.