Hardness Testing free essay sample

Building Materials 1 Title: Objective: Hardness and Impact Tests of Steels To comprehend the mechanical properties of a metal (steel) especially the connection among hardness and effect Equipments: Rockwell Hardness analyzer and Chirpy Impact analyzer Samples: 1 . Check plate around 0. 9%C As provided (strengthened): AS Water extinguished: WAG Oil extinguished: CO Water extinguished + tempered: WAG + T Oil extinguished + tempered: CO + T 2. Key steel around 0. 4%C As provided (strengthened): AS Water extinguished: WAG Procedures: Tests have been heat rewarded utilizing the accompanying conditions: Systematizing at about COCO for 30 minutes, trailed by water extinguish or oil extinguish. A few examples are then tempered at COCO for 1. Ok and permitted to cool in still air. The examples are ground/cleaned to expel the scales/oxide preceding hardness and effect tests. Results and Observation: Compare the hardness results with the effect esteems. Report (greatest 4 pages): Background Theory Procedures Results Discussion (see next page) Conclusion Make important remarks about the test and the information guaranteeing that you answer the accompanying in your remarks: 1. We will compose a custom paper test on Hardness Testing or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The connection between heat treatment and sturdiness and hardness I. E. Quickly clarify why the diverse warmth medicines give distinctive strength and hardness esteems. What do you believe is the distinction among hardness and sturdiness? Clarify the general connection among hardness and sturdiness. 2. Relate the watched break surfaces of the examples to the Chirpy Impact results and regarding fragile or malleable cracks. Report due: Friday, 6 Seep 2013 by 4 pm (drop box WAS Bldg Level 3)

Sample Apa Research Paper

Test APA Research Paper Sample Title Page Place original copy page headers one-half inch from the top. Put five spaces between the page header and the page number. Running on Empty 1 Full title, creators, and school name are fixated on the page, composed in capitalized and lowercase. Running on Empty: The Effects of Food Deprivation on Concentration and Perseverance Thomas Delancy and Adam Solberg Dordt College 34 Sample Abstract Running on Empty Abstract This examination inspected the impacts of momentary food hardship on two The theoretical sums up the issue, members, theories, techniques utilized, results, and ends. intellectual abilitiesâ€concentration and constancy. College understudies (N-51) were tried on both a fixation task and a steadiness task after one of three degrees of food hardship: none, 12 hours, or 24 hours. We anticipated that food hardship would hinder both focus scores and determination time. Food hardship had no huge impact on fixation scores, which is relia ble with late research on the impacts of food hardship (Green et al. , 1995; Green et al. , 1997).However, members in the 12-hour hardship bunch invested essentially less energy in the persistence task than those in both the control and 24-hour hardship gatherings, recommending that momentary hardship may influence a few parts of discernment and not others. An APA Research Paper Model Thomas Delancy and Adam Solberg composed the accompanying examination paper for a brain research class. As you audit their paper, read the side notes and look at the accompanying: ? The utilization and documentation of their various sources. ? The foundation they give before getting into their own investigation results. The logical language utilized when announcing their outcomes. Focus the title one inch from the top. Twofold space all through. Running on Empty Running on Empty: The Effects of Food Deprivation on Concentration and Perseverance 3 Many things hinder people’s capacity to concentra te on an errand: interruptions, cerebral pains, loud situations, and even mental issue. Somewhat, individuals can control the ecological elements that make it hard to center. In any case, shouldn't something be said about inside elements, for example, a void stomach?Can individuals increment their capacity to concentrate essentially by eating consistently? One hypothesis that incited inquire about on how food consumption influences the normal individual was the glucostatic hypothesis. A few analysts during the 1940s and 1950s recommended that the mind manages food consumption so as to keep up a blood-glucose set point. The thought was that individuals become hungry when their blood-glucose levels drop altogether beneath their set point and that they become fulfilled in the wake of eating, when their blood-glucose levels come back to that set point.This hypothesis appeared to be consistent in light of the fact that glucose is the brain’s essential fuel (Pinel, 2000). The most punctual examination of the general impacts of food hardship found that drawn out food hardship (36 hours and more) was related with languor, melancholy, peevishness, decreased pulse, and failure to focus (Keys, Brozek, The presentation expresses the subject and the primary inquiries to be investigated. The scientists gracefully foundation data by talking about past research on the point. Broad referencing sets up help for the discussion.Henschel, Mickelsen, and Taylor, 1950). Another investigation found that fasting for a few days delivered strong shortcoming, touchiness, and lack of concern or melancholy (Kollar, Slater, Palmer, Docter, and Mandell, 1964). Since that time, look into has concentrated for the most part on how nourishment influences cognizance. In any case, as Green, Elliman, and Rogers (1995) call attention with, the impacts of food hardship on discernment have gotten relatively less consideration as of late. Running on Empty The moderately scanty research on food h ardship has left space for 4 urther investigate. In the first place, a significant part of the examination has concentrated either on constant The specialists clarify how their investigation will include to past research the point. starvation toward one side of the continuum or on missing a solitary supper at the opposite end (Green et al. , 1995). Second, a portion of the discoveries have been conflicting. One investigation found that skipping breakfast weakens certain parts of comprehension, for example, critical thinking capacities (Pollitt, Lewis, Garza, and Shulman, 1983). In any case, other research by M. W. Green, N. A. Elliman, and P. J.Rogers (1995, 1997) has discovered that food hardship running from missing a solitary supper to 24 hours without eating doesn't altogether impede cognizance. Third, not all gatherings of individuals have been adequately contemplated. Studies have been done on 9â€11 year-olds (Pollitt et Clear advances direct perusers through the researcher s’ thinking. al. , 1983), large subjects (Crumpton, Wine, and Drenick, 1966), school age people (Green et al. , 1995, 1996, 1997), and middle-age guys (Kollar et al. , 1964). Fourth, not every single intellectual angle have been studied.In 1995 Green, Elliman, and Rogers considered supported consideration, straightforward response time, and prompt memory; in 1996 they contemplated attentional predisposition; and in 1997 they examined basic response time, two-finger tapping, acknowledgment memory, and free review. In 1983, another investigation concentrated on response time and precision, IQ, and critical thinking (Pollitt et al. ). As per a few analysts, the vast majority of the outcomes so far show that intellectual capacity isn't influenced altogether by momentary fasting (Green et al. , 1995, p. 246).However, this end appears to be untimely because of the overall absence of research on intellectual capacities, for example, fixation and The analysts bolster their choice to concentrate on focus and diligence. steadiness. Until this point, no investigation has tried diligence, in spite of its significance in subjective working. Truth be told, tirelessness might be a superior pointer than accomplishment tests in evaluating development in learning and thinking capacities, as persistence helps in tackling complex issues (Costa, 1984). Another investigation additionally perceived that diligence, better learning procedures, and exertion are perceptions worth considering (D’Agostino, 1996).Testing whatever number parts of insight as could be expected under the circumstances is key on the grounds that the idea of the errand is significant when deciphering the connection between food hardship and psychological execution (Smith and Kendrick, 1992). Running on Empty The scientists express their underlying theories. 5 Therefore, the present examination encourages us see how momentary food hardship influences focus on and determination with a troublesome ass ignment. In particular, members denied of nourishment for 24 hours were relied upon to perform more awful on a focus test and a tirelessness task than those denied for 12 hours, who thus were anticipated to perform more regrettable than hose who were not denied of food. Strategy Headings and subheadings show the paper’s association. Members Participants included 51 undergrad understudy volunteers (32 females, 19 guys), some of whom got a modest quantity of additional credit in a school course. The mean school grade point normal (GPA) was 3. 19. Potential members were rejected on the off chance that they were eating fewer carbs, bleeding, or taking extraordinary drug. The individuals who were battling with or had The experiment’s technique is portrayed, utilizing the terms and abbreviations of the order. truggled with a dietary issue were rejected, as were potential members dependent on nicotine or caffeine. Materials Concentration speed and precision were estimated uti lizing an online numbers-coordinating test (www. psychtests. com/tests/level of intelligence/fixation. html) that comprised of 26 lines of 25 numbers each. In a short time, members were required to discover sets of numbers in each line that additional up to 10. Scores were determined as the level of effectively recognized matches out of Passive voice is utilized to stress the investigation, not the specialists; in any case, dynamic voice is utilized. a potential 120.Perseverance was estimated with a riddle that contained five octagonsâ€each of which incorporated a stencil of a particular item, (for example, a creature or a blossom). The octagons were to be put on one another with a particular goal in mind to make the outline of a bunny. In any case, three of the shapes were marginally modified with the goal that the assignment was unthinkable. Constancy scores were determined as the quantity of minutes that a member spent on the riddle task before surrendering. Methodology At an underlying gathering, members gave educated assent. Each assent structure contained a doled out ID number and mentioned the participant’s GPA.Students were then educated that they would be told by email and phone about their task to one of the Running on Empty three test gatherings. Next, understudies were given a guidance The investigation is spread out bit by bit, with time changes like â€Å"then† and â€Å"next. † 6 sheet. These composed directions, which we likewise read out loud, clarified the exploratory conditions, explained rules for the food hardship period, and determined the time and area of testing. Members were arbitrarily doled out to one of these conditions utilizing a coordinated triplets configuration dependent on the GPAs gathered at the underlying meeting.This configuration was utilized to control singular contrasts in intellectual capacity. Two days after the underlying gathering, members were educated regarding their gathering task and its condition and reminded that, on the off chance that they were in a food-denied gathering, they ought not eat anything after 10 a. m. the following day. Members from the benchmark group were tried at 7:30 p. m. in an assigned PC lab on the day the hardship began. Those in the 12-hour bunch were tried at 10 p. m. on that equivalent day. Those in the 24-hour bunch were tried at 10:40 a. m. on the accompanying day.At their alloted time, members showed up at a PC lab for testing. Every member was given writ

The Books That Light Our Way

The Books That Light Our Way This is a guest post by Tova  Mirvis, who is the author of three novels, Visible City, The Outside World and The Ladies Auxiliary, which was a national bestseller. Her essays have appeared in various anthologies and newspapers including The Boston Globe Magazine, Commentary, Good Housekeeping, and Poets and Writers, and her fiction has been broadcast on National Public Radio. She has been a Scholar in Residence at the Hadassah-Brandeis Institute at Brandeis University, and Visiting Scholar at The Brandeis Women’s Studies Research Center. She lives in Newton, MA with her three children. Follow her on  Twitter @tovamirvis. My ex-husband and I had divided the furniture, the money, the books. We sold our house, packed seventeen years worth of a shared life into boxes labeled with either my name or his. When I unpacked into my new bedroom, many of the objects were the same â€" the purple comforter, all my clothing, my desk but so much of my life felt unfamiliar. Though the house I was newly renting was just a few miles from the one we’d lived in together, it felt as though it existed in an alternate impassable continent. I unpacked as quickly as I could, wanting at least the outer semblance of normalcy. One of the first things I did was to place my books in their old spots on my shelves, arranging them, as I always had in every place I’d lived, by author, by sensibility, by how much I had loved the book. Now a new category was emerging: books I needed to keep physically close at hand. They were books I had read previously, either weeks before or years, but in these uncertain days, they became newly essential. Around most people, I wanted to pull as deeply inside myself as I could, cover my outer self with a hard protective shell. Only with these books did I feel a sense of opening, did I feel that someone could understand how it felt to stand at this juncture. On the nightstand by my bed, I placed a small pile of books, ones which I felt could lead me through these next weeks and months. They were books I saw as friends, as guides to what lay ahead. One of these books was Aftermath: On Marriage and Separation by Rachel Cusk, a book which came out as I was hurtling toward my divorce. This was a book by an author I already loved, having devoured her novels and then her memoir about motherhood, which I read while I nursed a baby and had relished the raw honesty of her writing. Then and now once again I felt as though Cusk was writing directly to me. The opening lines: “Recently my husband and I separated, and over the course of a few weeks the life we’d made broke apart, like a jigsaw dismantled into a heap of broken-edged pieces.” Here was my life, in her sharp-edged stark sentences that spared little. Here, the pain of separation and also the necessity of it, for some of us. And this, as she is sitting in church looking out at other families, mother father children. “We’re not part of that story anymore, my children and I. We belong more to the world, in all its risky disorder, its fragmentation, its freedom.” In Cusk’s descriptions of how lonely it feels to uproot your life, I felt a little less alone. Next to Aftermath, I placed Devotion by Dani Shapiro, a memoir I’d read a few years before, though now I read it with new eyes, “I had reached the middle of my life and I knew less than I ever had before,” Shapiro writes. “From the outside, things looked pretty good. But deep inside myself, I had begun to quietly fall apart. Nights, I quivered in the darkness like a wounded animal.” That anxiety, I knew all too well, especially at night, when the fears raged most freely. And yet, amid these articulations of fear and discontent and what it means to be searching and unsettled, the book contained a voice whispering gently, soothingly, from across the distance. In my darkest time, Devotion offered me the quiet gift of hope. “Life was unpredictable, yes,” she writes later in the book. “A speeding car, a slip on the ice, a ringing phone, and suddenly everything changes forever.   To deny that is to deny life â€" but to be consumed by it is also to deny life. The third way â€" inaccessible to me as I slunk down the halls â€" had to do with holding this paradox lightly in one’s hands. To think: it is true, the speeding car, the slip on the ice, the ringing phone. It is true and yet here I am listening to my boy sing as we walk down the corridor. Here I am giving him a hug.   Here we are â€" together in this, our only moment.” Next to these two books, I placed a volume of poems, New and Selected Poems, by Mary Oliver, a poet whom I’d read little of before this time in my life. I’d discovered her when someone sent me one of her poems and after that she became a nightly salve. Inside this volume there was one poem in particular I turned to, until I almost knew it by heart.   These words were my mantra to myself, a late night lullaby. From The Journey: One day you finally knew what you had to do , and began though the voices around you kept shouting their bad advice And then: But little by little  as you left their voices behind the stars began to burn through the sheets of clouds and there was a new voice which you slowly recognized as your own.   On so many nights, I fell asleep to these words, with the feeling that they banded together with the other books stacked there, keeping watch over me, lighting the way. _________________________ Sign up for our newsletter to have the best of Book Riot delivered straight to your inbox every week. No spam. We promise. To keep up with Book Riot on a daily basis, follow us on Twitter, like us on Facebook, , and subscribe to the Book Riot podcast in iTunes or via RSS. So much bookish goodnessall day, every day. Save

Nature Vs Nurture Mary Shelley s Frankenstein - 2057 Words

In Mary Shelley’s Frankenstein, the theme of nature versus nurture is seen throughout the novel. Freud and many psychologists state that nature and nurture influence development because genes and environment, biological and social factors direct life courses, and their effects intertwine. Through the Creature s continual rejection by society and Victor, Mary Shelley shows that social rejection altars the Creature’s attitude towards society and pushes him to be vengeful. In Frankenstein the Creature experiences more nurture than nature in the novel due to his knowledge gained from his experiences this is seen with the continual rejection from Victor and the Creature teaches how to survive. Nature and nurture both rely on the brain to help organisms make relationships, learn, and develop over time. Neuroscientists have recently tested the brain: â€Å"Neuroscience has discovered that the brain’s very design makes it sociable, inexorably drawn into an intimate brai n-to-brain linkup whenever engaged with another person†(Goleman). The relationships that people are involved in help mold them: â€Å"Relationships have the power to not only mold human experience but also human biology†(Goleman). Relationships impact people on an emotional level and people are easily influenced by the internal state of the people that surround them. Interactions with others affect the brain and body of everyone that is interacted with. The brain is also referred to as the social brain: â€Å"The social brain isShow MoreRelatedNature Vs. Nurture in Mary Shelley ´s Frankenstein1008 Words   |  4 PagesNature vs. Nurture Francis Galton, the English Victorian polymath first coined the term, Nature vs. Nurture in 1871, when he considered how much influence our upbringing had on our fate, and whether or not our destiny was preset. Long before the term Nature vs. Nurture was coined, Mary Shelley’s 1818 novel, Frankenstein, explored the idea of nature vs. nurture in the context of creation. The greatest exemplification of Nature vs. Nurture in Frankenstein is explored in the fate of the Creature, whoRead MoreMary Shelley s Frankenstein - Nature Vs Nurture1857 Words   |  8 PagesEasily one of the most notable themes in Mary Shelley’s Frankenstein, the role of nature versus nurture in developing children, recurs throughout the novel with the two main characters, Frankenstein and his creature, believing in opposite sides of this theme. Favoring nature, Frankenstein maintains that the creature was always evil from the moment of creation, regardless of the creature’s experiences. Howeve r, the creature, in his narrative to Frankenstein, argues that â€Å"[he] was benevolent and good;Read MoreFrankenstein : Are Monsters Born Or Created?1058 Words   |  5 PagesFrankenstein: Are Monsters Born or Created? Throughout the novel Frankenstein written by Mary Shelley, the creature is subjected to countless acts of violence and rejection. For a monster to develop, one must have been formerly exploited either by an individual or their society. The creature is not only a physical product of science, but his atrocious behavior is also an explicit result of Victor’s actions toward him. The creature was not born a monster, but slowly morphed into one as he experiencesRead MoreMary Shelley s Frankenstein, And The Modern Prometheus3901 Words   |  16 Pages â€Å"Frankenstein, or the Modern Prometheus†, by Mary Wollstonecraft (Godwin) Shelley Mary Shelley s novel Frankenstein is best known for its influence in popular culture through many film adaptations. It is in fact, however, one of the great novels of ideas. Write an essay that discusses in what sense you think it is a novel of ideas. What are its claims about human reason and human nature? Shelley explores some aspects of human nature, specifically human lust for power and the unfortunate way weRead MoreThemes of Frankenstein3337 Words   |  14 PagesThemes of Frankenstein Frequently, literature is intended to convey a significant idea or theme to it s readers regarding events that occur in our everyday existence. Occasionally these ideas appear in the context of straightforward characterization, but in some literatures, such as Marry Shelley s Frankenstein, these themes come to us in the guise of monsters, goliaths, dragons, gods, and myriads of fantasy-like components that express meaning in ways impossible within the boundaries of realityRead MoreAnalysis Of Mary Shelley s Frankenstein 1525 Words   |  7 PagesThe women in Frankenstein were pure, lifeless and innocent. Elizabeth stands up for Justine’s innocence but cannot prevent her execution. For both Victor and the monster, woman were the last thing they would ask for help, providing comfort and acceptance. For Victor, Elizabeth takes away his guilty conscience. The monster choses female of his kind to feel his awful existence. Both end up destroying the other’s love interest, making woman’s status from object of desire to object of revenge, whichRead MoreAnalysis Of Mary Shelley s Frankenstein 1054 Words   |  5 Pagesshow the control and dominance that men have in society. Frankenstein is particularly notable for its number of absent mothers. This may link to Mary Shelley’s own life, as her birth caused the death of her mother, Mary Wollstonecraft. The main absent mother in the novel, is the motherless monster. Although the monster was not born, he was created by Victor Frankenstein who he sees as a mother figure. Margaret Homans argues that while Frankenstein is creating the monster – while he is pregnant with itRead MoreSome Readers Have Seen Frankenstein as an Illustration of the Fear of the Power of Science. to What Extent Do You Agree with This View Based on Your Reading so Far?1734 Words   |  7 Pagesenlightenment where philosophical thought began and mans concern for a greater psychological form developed. However, duri ng this time of enlightenment and exploration, the values of religion and ethical thought challenged science and its moral reasoning. Frankenstein could be seen as an illustration of the fear of the power of science due to these social changes; however there is evidence within the text to support other aspects such as society and religion being the focal point of fear. On a basic level,Read MoreAn Analysis of Mary Shellys Frankenstein Essay1196 Words   |  5 PagesMary Shelly wrote Frankenstein in a time of wonder. A main wonder was whether you could put life back into the dead. Close to the topic of bringing life back into the dead was whether you could create your own being, like selective breeding however with more power. Perhaps she chose to write this story opposing to one of a Ghost as she felt it was more relevant to her era and wanted to voice her own opinions and concerns to what the future may hold. Playing God, pinching corpses, pretention isRead MoreHomosexuality in Victorian and Elizabethan Literature.6608 Words   |  27 Pagesstory about a vampire that challenged the Victorian gender roles and managed to reverse them, making men faint like women, and making women powerful like men, and called it Dracula. Mary Shelley created a a physical being out of a mans suppressed homosexuality due to his Victorian male upbringing; a man named Frankenstein. Robert Stevenson described what happens when a homosexual male attempts to live double lives to cover up his true feelings, and entitled it The Strange Case of Dr. Jekyll and Mr

The Effects Of Drug Abuse On The Body - 1067 Words

The debate on drug has arisen since the 1860’s when pharmacist made an effort to regulate drugs. Drugs have always been consumed, but in an effort to stop them from spreading they’ve now been prohibited. Drugs can affect the body in such a way which an individual can hallucinate things, and could permanently damage an individual’s mind. Consequence of drug abuse can be cardiovascular disease, stroke, cancer, HIV/AIDS, hepatitis, and lung disease. Some people become addicted to drugs to the point where they have to depend on them to live or for a certain time until they can completely withdraw from the drug. Alcohol, which is legal, also has substances that can negatively impact an individual’s health, however, it is part of multiple traditions where people accustom to drink wine or beer with their meal and unfortunately having the privilege to try it has been abused and has also become addictive. That is why I believe any substance that puts a body at ris k should be limited and only prescribed. Having acknowledged the physical limitation drug posses over a human, drugs should be kept illegal. One of the major compelling arguments about drugs is the benefit of its cost, which I feel there isn’t. Legalization will only allow for violence to increase, and will not be enough to get rid of the black market. Instead of getting rid of prohibition there are alternatives to seek for making the system stronger and save our citizens. One of the biggest debates about the drug war isShow MoreRelatedThe Effects Of Drug Abuse On The Body And Mind1271 Words   |  6 Pagesto their young to stay away of drugs because they are â€Å"bad† what they do not say is that drugs can become a serious addiction and cause serious complications. Drug abuse is a serious concern in today’s society; at this day and age just about anyone is doing or has been near drugs in their lifetime. People should be more educated on the subject of how drugs can seriously affect the body and mind. Addiction is often defined by continuing the compulsive nature of the drug use, they are ignoring the physicalRead MoreRisk Factors For Adolescent Drug Abuse1462 Words   |  6 Pages Body: Risk Factors for Adolescent Drug Abuse There are an abundance of risk factors that can relate to the contribution of drug abuse in adolescents. The primary risk factors can be divided into two main categories: social and emotional triggers. Social factors play an important role because during the adolescent years it can be an extremely emotional and physically tough time for teens to transition through. Adolescent phases are one of the biggest transitional stages in a person’s life becauseRead MoreDrug Profile1262 Words   |  6 PagesDrug Profile Drug Profile * * Addiction is an escape of experiencing control it is an illusion and a mood altering experience. A pathological relationship with life-threatening or negative consequences, it is the experience that is addicting. People can become addicted to anything that alters our mood or consciousness. Addiction can be about self-harm and when done repeatedly it will stop or ease emotional pain that a person may be going through. An individual’s addiction can showRead MoreInformative Essay About Drugs1020 Words   |  5 Pages Drugs Wyatt Lehr Lamar High School APA Informative Drugs have been an effective way of reaching a pleasurable state, relieving pain, avoiding stress, and meeting social expectations for the past six thousand years. There is a controversy over whether drugs are good for people or not, but this essay is not an opinion of what drugs are and should be used for. This paper will explain the background and effects of drugs on the human body and mind (Scheme=AGLSTERMS.AglsAgent; corporateName=StateRead MoreEssay On The Effects Of Drugs739 Words   |  3 Pagesnumerous number of things that can harm your body. A major one is drug. Not only does drugs harm your body, but also effect your behavior and people around you. Drugs come in many forms, from drinking to smoking. â€Å"Tobacco is one of the world most used drug, and it’s responsible for an estimated 5 million deaths worldwide each year† (Addiction and Health). Abusing drugs can cause mental, health problems, and also effect the people around you. The use of drugs cause people to experience mental issues suchRead MoreThe Effects Of Drug Addiction On College Campuses1703 Words   |  7 PagesDrug addiction is often a misunderstood condition. In actuality, it is a very complex disease. While there are many factors that contribute to whether an individual will become an addict, genes also have a significant influence. This makes this a disease that can be passed down from generations. Once drugs enter the body, they start to work in the brain in various ways. One way is by imitating the structure of a neurotransmitter and another is by over stimulating the reward center. After prolongedRead MoreNarcotics - Research Paper in English1059 Words   |  5 Pagesexcessive use of narcotics can endanger people’s lives because of its damaging effects on the mind and body. I. Narcotics Education A. Narcotics B. Kinds of Narcotics C. Characteristics and Medical Uses II. Narcotics Abuse A. Causes of Abuse B. Tolerance and Withdrawal III. Effects of Narcotics Abuse A. Effects on the Person B. Effects on the Family C. Effects on the Community IV. Treatment of Drug Abusesâ€Æ' INTRODUCTION Narcotics play a big role in the field of medicine. It hasRead MoreAnabolic Steroids Should Be Banned844 Words   |  4 PagesAnabolic Steroids are used to decrease inflammation and reducing the activity of the immune system. Steroid drugs are a class of synthetic compounds that act to mimic hormones that occur naturally within the human body. There are three types of steroids anabolic, androgenic and corticosteroids. Androgenic steroids and corticosteroids are used to treat many medical conditions. Anabolic steroids can also be used to treat medical conditions but those are also the kind that are often abused by some athletesRead MoreSubstance Abuse And Addiction : A Meta Analysis1711 Words   |  7 Pagespsychologically. When reformed, dependency settles in where abuser may have trouble living everyday life without substance sustaining abuser to tolerate the remainder of the day. In the journal article Deficits in Behavioral Inhibition in Substance Abuse and Addiction: A meta-ana lysis authors Smith, Mattick, Jamadar, Iredale stated â€Å"The results are generally consistent with the view that substance use disorders and addictionlike behavioral disorders are associated with impairments in inhibitory controlRead MorePrescription Drug Abuse And Its Effects952 Words   |  4 Pagesâ€Å"Prescription drug abuse is the use of a medication without a prescription, in a way other than as prescribed, or for the experience or feelings elicited.† Prescription Drugs are ranked number two in drugs abused (Volkow 7). The most common prescription drugs abused are opioids, central nervous system depressants, and stimulants. Opioids were meant to treat pain. CNS depressants are meant to treat sleep disorders and anxiety. Stimulants treat sleep disorders, narcolepsy and ADHD (unknown 8) What

The Start of Sociological Issues Today

The Start of Sociological Issues Today Nonetheless, there are many criticisms against boarding schools citing sociological and mental problems. The ASA maintains the Code might be interpreted differently based on the qualities of a particular circumstance. The Unexposed Secret of Sociological Issues Today Public schools which do not receive high standardized test scores aren't being funded sufficiently to actually reach the utmost level of education their students ought to be receiving. The economy plays an important role in social issues that affect students and schools. As shown by a study performed by the Georgetown Center on Education and the Workforce, women will need to earn an additional degree to be able to possess the exact same salaries as men. Most colleges provide sociology majors. The Little-Known Secrets to Sociological Issues Today Society must tackle the underlying issues which make children carry weapons. Many wrongly think that the mentallly ill are more inclined to commit crimes. The Great Depression led to a rise in crime and the beginning of our country's prison overcrowding crisis. It isn't possible that each individual has the ideal body. There are lots of young people around who do not desire to accept things as they are. If a woman becomes angry, she's accused of having PMS, but if a man becomes angry, then it's viewed as normal and he is simply blowing off steam. Because it's a woman from a class that you've had uncomfortable experiences with. A History of Sociological Issues Today Refuted There is a particular fragility of revenue and social position in France. The problem is that all these of the players don't have anything to lose because they are frequently caught as soon as they have entered professional sports, so they can't be punished as severely. How another nation addresses the problems of a developing nation may influence its relationship with that nation and the remainder of the world for many years to come. As a consequence, social issues can be raised by the unequal distribution of funding between public schools, including that seen in the United States of america. Conflict theory doesn't consider population growth to be a significant problem. In reality, a minumum of one study showed using lockup quotas. The Basics of Sociological Issues Today Drugs are at times the reason behind social difficulties. Reasons for Dog Separation Anxiety There are lots of explanations for why a dog has separation anxiety problems. Privacy has emerged as an intriguing concept in the present digital age. Gender roles are an intricate thing. Health status is a clear measurement of socio-economic status. If there are not any key problems, gradually separate it longer. There are certainly many possible problems, trends, and events from which to pick. There are lots of key ideas which make up economic sustainability. Technology can dramatically alter the company environment, overnight. B asically, the help desk that numerous organizations have today is thought to be a sort of consumer support. The Hidden Truth About Sociological Issues Today Such growth creates crowding and can use up valuable resources like food, and it could also harm the surroundings. Although the government faces many problems as it implements the program over the span of several decades, it's an essential improvement since increasing the caliber of our education is essential to our country's success. Some emerging studies suggest that the wellness benefits might be the very same for grape juice and wine. Then there are the wellness concerns.

Auditing Standards of ABC Learning Centre †MyAssignmenthelp.com

Question: Discuss about the Auditing Standards of ABC Learning Centre. Answer: Introduction ASA701 defines key audit matters (KAM) as the financial reporting aspects that an auditor in his professional capacity and judgment considers crucial while conducting audits of financial statements for a particular fiscal year (Azim, 2013). In most cases, KAM are determined based on previous concerns and suggestions provided by the current company governance (Cordos, and Flpa, 2015). Recent studies have defined ISA 701 as a mandatory audit documentary for complete financial statements sets of the given entities (Champlain, 2003). Usually, ISA70 is applicable in situations whereby the law or available regulatory platform expects the auditor to communicate KAM within his or her report (Xu et al., 2011). Regulators in most American nations need this kind of communication of KAM in their auditors report. Auditors of public sector entities are also expected to communicate KAM during thepreparation of their audit reports (Azim, 2013). The importance of communicatingkey audit matters in the auditors report is enhanced by the collapse of ABC Learning Centers. Necessity of Auditing according to ISA 701 Key Audit Matters (KAM) It is necessary for any firm or organization to perform an audit of their financial statements. Provision of accountability is among the reasons that necessitate auditing. As per ISA 701 when thebusiness grows large, there is need to keep track of who is accountable for the different operations being conducted. This is necessary especially when stockholders are onboard, and accountability is highly required. At such a point, managers are expected to ensure that they are updatedin order to provide more accurate reports (Chapman, 2004). Provision of reliability is another reason as to why there is need to perform auditing. Financial institutions, the tax office, and management will always attain significant benefits through conducting anauditin their financial statements. With a self-governing financial audit, financial firms can rely on the accuracy of the data provided in an auditing report based on analyzed data. Financial auditing offer assurance among organizations. Just like any other process, no audit can promise 100% accuracy and assurance. In all auditing work, a certain level of reasonable assurance must be obtained through conducting an audit with due diligence. This saves financial firms from re-calculations or correction of their misstatements (Chapman, 2004). In such a case, firms will have peace of mind which onlya few other checks or protocols can promise. Through financial auditing, financial firms are presented with a complete report of their annual achievements. A small but very critical detail involves the fact that audit offers a report based on nature and shape of any given business. Among the most valuable factor to consider in this case is that, its often what is not reported which makes all the difference (Conklin, 2004). Having complete records is an indication that, anything happening in the firm will be updated automatically. Financial auditing offers firms with the power of feedback. When it comes to business protection, financial experts state that there is need to prevent than cure. If an individual is not aware of any potential issues, they will have no power to fix them. In any financial firm, an auditing process boosts both their credit rating and value. Both regular, as well as continuous auditing of financial statements,is termed as an attractive part of any organization. Financial auditing is highly necessary for individuals such as creditors, lenders, and investors (Conklin, 2004). In other words, financial auditing helps financial firms in stabilizing credit rating of their business. It also offers an effective assurance to would-be investors as well as keeping national and central banks on the safe side. Auditing issues Auditing issues that led to the collapse of ABC Learning Centers relate to the auditors inability to obtain appropriate audit evidence, failure to support the opinion that ABCs financial report did not have material misstatements, failure to deal with identified risks by developing auditing procedure stipulated by auditing standards and inability by Mr. Green- the appointed auditor to use his scepticism and professional judgement when auditing the financial reports of ABC. Various auditing issues characterized the unfortunate collapse of ABC Learning Center. Among the auditingissues which facilitatedthe collapse of ABC leaning Centre, is accounting principles. A large percentage of the acquisitions made by ABC Learning Center were based on licenses of other childcare institutions as well as huge amounts of goodwill (Sumsion, 2006). As a result, this firm was unable to control the high debts facing it. At the start of the 2006/7 financialyear, total goodwill amounted to a total of A$37.4 million while child care licensesamounted to A$647.6 million. As time went by, goodwill shifted to A$271 million while licenses increased to A$2.4 billion during the end of FY2007/8 (Elder, Beasley and Arens, 2010). After its collapse, all of the firms intangible assets were declared worthless (Kruger, 2017). Another auditing issue was identified in the reporting of high rates of debt on ABC financial statements. Throughout the year 2007, ABCs liabilities remained constant. High rates of debts served as a challenge towards achieving its target mission. As a result, this contributed towards the collapse of the firm. In December 2007, more than A$1.1 billion in debt was transferred from current to non-current liabilities, as a result of refinancing. ABC lacked sufficient auditing which could be used to monitor increment in total liabilities. ABCs lenders were mainly comprised of leading banks (Elder, Beasley and Arens, 2010). During 13th, June 2007, ABC was forced to finalize a syndicated bank facility with a total cost of approximately A$1.48 billion. During the first-half of FY2007/8, profit obtained had already fallen by around 42 percent. This was said to have occurred due to one-off-charges, as well as covenants for debts which amounted to around A$1.2 billion. Since it was already heading to trouble, ABC strained to renegotiate a loan agreement with established bankers. A complete failure or turnaround was encountered after rejection by the banking-syndicate. High Operating cash flow served as a key factor towards thefailure of ABC Learning Centre. ABC was unable to generate sufficient operating cash flow to cater for its interest, suppliers, salaries as well as dividends. Although the firm profits are said to have been increasing at a constant rate, over the last fewyears, it reached a point where it recorded a continuous negative profit in its financial statements (Foran, Olson and Reed, 2005). At such a point, the company ran out of cash which in turn lead to failure and closure. It was later recognizedthatsome of ABCs directors and Groves pledged most of their shares to borrow money. After a short time span, the share-price plummeted which in turn forced them to sell shares at rates of 5.6 percent of the corporation to satisfy their margin-calls. Such an attempt only worsened after flooding the share market which later pummeled the share-price further. The ABC case implies a form of forced sale of pledged-shares (Foran, Olson and Reed, 2005). Based on the above observation, fluctuation of share prices can result in a dramatic impact on the businesss stock-price. Other auditing factors which resulted in the failure of ABC include social, political as well as financial disasters. Based on social approach, the company lacked advert facilities to update the public on their services. Politically, the government showed no concern towards supporting ABC firm. At some point, the firm needed aloan to boost its services, but the national government never cared. Current research has concluded that ABC used to face consistent financial disasters due to poor auditing (Geiger, 1993). Auditing lays down some of theareas which should be given priorities for the progress of the firm. Lastly, thepoor management system of the company served as the key factor for its failure. Poor management generates apoor outcome. Managers of this firm have been classified to be incompetent and responsible for its failure. They were unwilling to perform an audit to gauge their financial achievement. Development of ISA 701 The main and critical role of AuditingStandard ASA 701 involves Communicating Key Audit Matters in the Independent Auditor's Report. Current researchers have concluded that the main purpose of having an auditing Standard is to ensure consistent representation of the Australian equivalent of ISA 701. The introduction and implementation of ASA 701 illustrate more on AUASBs commitment to conform with the current enhancements based on auditor reporting which was put in place by the International Auditing and Assurance Standards (Montgomery, 2013). The following are some of issues and needs which facilitated implementation of new auditing Standards ASA 701. Another issue that led to thedevelopment of ISA 701 is the need to mandate and facilitate the communication of KAM within the scope of auditors reports of audits based on the existing as well as listed entities. Moreover, the new standards aimed at enabling as well as assisting auditors of other entities when deciding on how to include KAM within their auditors reports. The factor which drove theestablishment of these new standards involved issuing guidelines on how the auditor determines KAM. KAM layout as indicated in the new standards was based on the determination of both matters communicated as well as those charged with governance (Montgomery, 2013). In other words, communicatedmattersare defined as those matters which needed significant auditor attention. The rapid increase in cases of financial firms collapsing facilitated changes and implementation of new auditing standards. In such a case, the new auditing standards covered areas of higher assessed risk among other critical auditor judgments. Additionally, the new standards catered for areas to do with significant management judgments as well as effects of significant firm events and transactions. Moreover, there was aneed to give a description based on how to determine the most important matters. Issues to do with how the auditor should describe each of individual KAM were brought in place. As a result, there was aneed to lay down new standards to cater for the implementation of each independent KAM within a given financial firm. Lastly, there was aneed to highlight more on circumstances as well as areas which were to be in place in order to determine or give an alternative approach in case KAM standards are not addressed or communicated in the auditors report. Additionally, all existing, as well as new changes, should conform and agree with the Australian regulatoryenvironment. New changes made to the firm financial auditing standards should be easily and capable of enforcement. The auditing process should possess a clear focus on public-interest and should be ofutmost quality. Carson, Fargher, and Zhang (2016) note that it is a mandatory to involve both the International Standards on Auditing (ISA) and the Assurance Standards Board (IAASB) Key Audit Matters Among some of thecauses which lead to this financial crisis within ABC involvefinancial statements misrepresentation, themarket for the credit default swaps, complex company structure, unethical behavior and practices of top managers, and lowauditing standards set by Lehman-Brothers. The process of financial auditing should be based on the above factors in order to prevent firms from running into financial crisis. Within ABC we had theexistence of testimonials which advocated that the misrepresentation among the ABC Learning Centerstopmost managers. At some point, researchers have concluded that the collapse of ABC was due to dishonor as well as disagreement with the Sarbanes Oxley-Act. This auditing standard recognized requirements as well delivered application and other descriptive materials as per the auditors reporting which was put in place by the international Auditing and Assurance-Standards Board. The ABC Learning Centre should have complied with these regulations by mandating and ensuring consistent KAM communication throughout their auditors reports based on the listed entities (Foran, Olson and Reed, 2005). In such a case, ABC Managers should have enabled auditors of other entities in coming up with decisions based on if to include KAM within their auditors report or not. In such a situation, the auditor would be responsible for determining KAM for the ABC Firm by reaching a decision based on earlier matters communicated with new charges on the governance (Ricchiute, 2006). These are matters which needed more significant as well as critical auditors attention. Auditors, in this case, would have been responsible for determining and reaching a conclusion based on thesignificant matter for inclusion in the auditors report. In our case, the auditors from ABC Learning Centre documentation didnt possess similar requirements as expected by KAM principles. Recommendations Based on the above analysis of ABC Learning Centre, I would recommend new changes in auditing standards. The changes should be in a manner that firm managers easily understand them. Firms should also think of hiring independent auditors in order to prevent theoccurrence of any future financial disasters. Independent auditors will serve as a monitoring tool in facilitating firms towards achieving their set goals. In a view to avoiding confusion, new auditing changes should conform with the KAM principles. Conclusion In conclusion, firms should think of implementing financial auditing as their daily activity. Firms with high rates of auditing have shown to have a high number of investors. In other words, theprofitability of any firm goes hand in hand with rates of auditing. Firms with high numbers of investors have high chances of attaining profits as compared to firms with alesser number of auditors (Ricchiute, 2006). If auditing of financial statements had been well addressed within organizations such as ABC Learning Centre among other firms, we would not have cases of firm failure or collapse. References Arens, A.A., Best, P., Shailer, G., Fiedler, B., Elder, R.J. and Beasley, M., (2007).Auditing and assurance services in Australia: an integrated approach. Pearson Education Australia. Asic.gov.au. (2017). 12-186MR Former ABC Learning Centres auditor prevented from auditing companies for five years | ASIC - Australian Securities and Investments Commission. [online] Available at: https://asic.gov.au/about-asic/media-centre/find-a-media-release/2012-releases/12-186mr-former-abc-learning-centres-auditor-prevented-from-auditing-companies-for-five-years/ [Accessed 19 Sep. 2017]. Azim, M.I., (2013). Independent Auditors Report: Australian Trends From 1996 to 2010.Journal of Modern Accounting and Auditing,9(3), p.356. Carson, E., Fargher, N. and Zhang, Y., (2016). Trends in auditor reporting in Australia: A synthesis and opportunities for research.Australian Accounting Review,26(3), pp.226-242. Champlain, J., (2003). Auditing information systems. Hoboken (NJ): J. Wiley. Chapman, G., (2004). CLERP (Audit Reform Corporate Disclosure) Bill 2003. Canberra: Commonwealth of Australia. Conklin, G., (2004). Audit committee workshop. New York: Practising Law Institute. Cordos, G.S. and Flpa, M.T., (2015). Understanding audit reporting changes: introduction of Key Audit Matters.Accounting and Management Information Systems,14(1), p.128. Elder, R., Beasley, M. and Arens, A. (2010). Auditing and assurance services. Boston [Mass.]: Pearson. Foran, M., Olson, J. and Reed, S., 2005. Audit committee workshop (2005). New York, NY: Practising Law Institute. Governance For Stakeholders. (2017). The ABC of a corporate collapse. [online] Available at: https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ [Accessed 19 Sep. 2017]. Kruger, C. (2017). Lessons to be learnt from ABC Learning's collapse. [online] The Sydney Morning Herald. Available at: https://www.smh.com.au/business/lessons-to-be-learnt-from-abc-learnings-collapse-20090101-78f8.html [Accessed 19 Sep. 2017]. Montgomery, R., (2013). Auditing. [Place of publication not identified]: Theclassics Us. prezi.com. (2017). The Collapse of ABC Learning Centres. [online] Available at: https://prezi.com/xiirpxey5eu1/the-collapse-of-abc-learning-centres/?webgl=0 [Accessed 19 Sep. 2017]. Theaustralian.com.au. (2017). Ban slapped on ABC Learning auditor. [online] Available at: https://www.theaustralian.com.au/news/nation/five-year-ban-slapped-on-abc-learning-auditor/news-story/00525dc8af00cf00989f8e19d750a634?nk=b8d36bcf4fc22ca6b13f9d3ea333d015-1505829369 [Accessed 19 Sep. 2017]. Ricchiute, D., (2006). Auditing. Mason, Ohio: South-Western/Thomson Learning. Sumsion, J., (2006). The corporatization of Australian childcare: Towards an ethical audit and research agenda.Journal of Early Childhood Research,4(2), pp.99-120. Sumsion, J., (2012). ABC Learning and Australian early education and care: a retrospective ethical audit of a radical experiment.Childcare markets local and global: can they deliver an equitable service, pp.209-225. Xu, Y., Jiang, A.L., Fargher, N. and Carson, E.,( 2011). Audit reports in Australia during the global financial crisis.Australian Accounting Review,21(1), pp.22-31.

Cost Accounting Essay Example

Cost Accounting Essay Name: Course: Instructor: Date: We will write a custom essay sample on Cost Accounting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cost Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cost Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Cost Accounting PART A: 1. Verify the overhead cost per unit reported by the consulting group using direct labour hours to assign overhead. Compute the per unit gross margin per product. Total overheads =$6,990,000 X-12S-15Production (kilograms)1,000,000200,000Selling Price$15.93$12.00Overhead Cost per Unit*$6.41$2.89Prime cost per Kg$4.27$3.13Number of Production Runs100200Receiving Orders4001,000Machine Hours125,00060,000Direct Labour Hours250,00022,500Engineering Hours5,0005,000Material Handling (number of moves)500400 Overhead table Setup Costs$240,000Machine Costs1,750,000Receiving Costs2,100,000Engineering Costs2,000,000Material Handling Costs900,000Total$6,990,000 Total OH= $6,990,000 Units produced: X-12= 1,000,000, S-15= 200,000 = 5:1 = 6,990,000/5= 1,398,000 Overhead allocation for the two products: X-12 = $5,592,000, S-15 =$ 1,398,000 2. Recompute the unit cost of each product using activity based costing. Compute the per unit gross margin for each product. Activity Based Cost per Unit Produced= total activity costs/ total number units for the activity. Total activity costs: †¢X-12=Prime costs +OH costs = $4.27+$6.41 =$10.68 †¢S-15= Prime costs +OH costs = $3.13+$2.89 =$6.02 Per unit Gross Margin: Revenues per unit: = units sold * selling price X-12= 1,000,000*$15.93=$15,930,000 S-15=200,000*$12.00=$2,400,000 Total Unit costs: X12=$10.68, S15=$6.02 X-12=$ (15.93-10.68) = $5.25, S-15=$ (12-6.02) =$5.98 Per unit profit margin for product X-12$5.25/15.93*100=32.97% Per unit product margin for unit S-15$5.98/12*100=49.83% Hence, a further increase in the price of S-15 would provide the entity with a greater profit as well as enabling the entity to increase its profitability through additional production of the commodity. As provided product, x-12 has lower profit margin per unit because of the great costs associated with the production process. However, such costs could be reduced in various ways by the management to increase the profitability form the product. 3. Should the company switch its emphasis from the high volume product to the low volume product? Comment on the validity of the plant manager’s concern that competitors are selling below the cost of producing compound X-12. The overheads of the product X-12 are reducing the profitability of the organisation. Some measures in terms of cost reduction could be established by the organisation in the specified production process. This would ensure an increase in revenues and profitability from the product. Furthermore, the product has higher demand than the S-15; hence, there is a need to ensure that the organisation would reduce the costs of production associated with the specified product. This would accrue economies of scale associated with the production process as well as organisational processes. 4. Explain the apparent lack of competition for S-15. Comment also on the willingness of customers to accept a 25% increase in price for this compound. The production processes of product S-15 are specialised requiring the need for special handling and labour to run the processes steps. Consumers are willing to accept the 255 increase in the purchase price of this commodity as it is scarce in the market. The scarcity of the product S-15 is due to minimal presence of manufacturers in this product making of S-15. Hence, they are willing to accept the product at any price, as they understand the speciality procedures sued in making the product. 5. Describe what actions you would take based on the information provided by the activity-based unit costs. As an organisational executive, I would ensure an increase in the price of the product S-15 to ensure that the product reduces the costs of product X-12. In addition, I would also ensure that the organisation increases sales in relation to the demand of product X-12 by reducing the overhead costs of the product. The overhead costs have increased costs of making of the product. The product X-12 does not require any form of specialised production process, which translates to the presence of irrelevant costs in the production processes that could be reduced o r done away with to increase the profitability of the organisation from the sale of the product X-12. PART B: Direct Materials$9.00Direct Labour3.00Variable Overhead2.50Fixed Overhead4.00Total$18.50 1.?Cost to buy goods (CTB) =Volume * supplier’s landed costs Cost to make product (CTM) = fixed costs of making product+ (Per unit direct cost of making) The differences in the results of the tow methods lead to a conclusion of either making or purchasing the goods. If the values of CTB are lesser than the values of CTM, then it is favourable to purchase form other manufacturers instead of making the goods. †¢ Z911=40,000 units annually Total costs of production of units produced annually = 40,000*$18.50=$ 740,000 Total overheads per unit of production = 2.50+4.0 =$6.50 Total Overheads fro all the units produced annually= $ 6.50* 40,000= $260,000 Total fixed costs= Cost To Buy = 40,000 unit * cost of purchase = $16 =40,000*16= $640,000 Cost to make product (CTM) = fixed costs of making product+ (Per unit direct cost of making) Total fixed costs Direct materials=9.00 Direct labour = 3.00 Fixed OH= 4.00 Total costs= $16.0 2. Hence, the organisation could be better off to make the purchase the product from other manufacturers as they are able to ensure that the there are cost reductions in terms of labour and from the operation of the line of production. 3. This would save the entity $88, 000 in costs, which can be used for other purposes in the organisation or production processes. PART C: Essentially management accountants are tasked with ensuring that the information they provide is relevant and precise for the numerous organisational purposes of such information. In addition, the complexities encountered in the allocation of costs in the production process require specialised skills of management accountants to arrive at succinct and precise information about the costs in the various production processes. Cost accounting has been in focus since the advent of the industrial revolution, as the production process became complex as well as separated form control issues in the organisation. Hence, management accountants are tasked with ensuring that the entity acquires adequate information in terms of the costs related to the production processes for eventual allocation of resources by the management. The core activities revolving around the roles of management accountants include participation in planning in both strategic and operational levels that involve the establishment of regulations and policies in the budget making policies. Hence, they are greatly involved in the allocation of costs to the various production processes in a plant as well as other activities that aid in running of the entity. Management accountants are accustomed to the evaluation of stocks, as well as the preparation of monthly reports on such issues in the organisation that forms part of the cost and management accounting roles in any organisation. Such ensures that the entity evaluates the profitability levels, as well as the growth of the shareholder’s equity. In essence, this enables managers to understand the various fundamentals, which have a role in the share value of the organisation. In addition, other roles are evident from the examples; the management accountants are tasked with ensuring that there are changes in terms of the perspectives of view of the various costs in the organisation. Fundamentally, they are tasked with informing the organisation of the profitability of some production processes. In addition, such provides management with the view of making decisions such as the make or buy decisions commonly found in manufacturing entities. Ensures that entities are able to put a balance between the qualities of products and consumer satisfaction as well ensuring the profitability of the organisation form the production processes.

Free Essays on Viking

The Viking age has long been associated with unbridled piracy, when freebooters swarmed out of the northlands in their longships to burn and pillage their way across civilized Europe. Modern scholarship provides evidence this is a gross simplification, and that during this period much progress was achieved in terms of Scandinavian art and craftsmanship, marine technology, exploration, and the development of commerce. It seems the Vikings did as much trading as they did raiding. The title "Viking" encompasses a wide designation of Nordic people; Danes, Swedes, and Norwegians, who lived during a period of brisk Scandinavian expansion in the middle ages, from approximately 800 to 1100 AD. This name may be derived from the old Norse vik(bay or creek). These people came from what is now Denmark, Sweden, and Norway, and had a self-sustaining, agricultural society, where farming and cattle breeding were supplemented by hunting, fishing, the extraction of iron and the quarrying of rock to make whetstones and cooking utensils; some goods, however, had to be traded; salt, for instance, which is a necessity for man and cattle alike, is an everyday item and thus would not have been imported from a greater distance than necessary, while luxury items could be brought in from farther south in Europe. Their chief export products were, iron, whetstones, and soapstone cooking pots, these were an essential contribution to a trade growth in the Viking age. The contemporary references we have about the Vikings stem mainly from sources in western Europe who had bitter experiences with the invaders, so we're most likely presented with the worst side of the Vikings. Archaeological excavations have shown evidence of homesteads, farms, and marketplaces, where discarded or lost articles tell of a common everyday life. As the Viking period progressed, society changed; leading Chieftain families accumulated sufficient land and power to for... Free Essays on Viking Free Essays on Viking The Viking age has long been associated with unbridled piracy, when freebooters swarmed out of the northlands in their longships to burn and pillage their way across civilized Europe. Modern scholarship provides evidence this is a gross simplification, and that during this period much progress was achieved in terms of Scandinavian art and craftsmanship, marine technology, exploration, and the development of commerce. It seems the Vikings did as much trading as they did raiding. The title "Viking" encompasses a wide designation of Nordic people; Danes, Swedes, and Norwegians, who lived during a period of brisk Scandinavian expansion in the middle ages, from approximately 800 to 1100 AD. This name may be derived from the old Norse vik(bay or creek). These people came from what is now Denmark, Sweden, and Norway, and had a self-sustaining, agricultural society, where farming and cattle breeding were supplemented by hunting, fishing, the extraction of iron and the quarrying of rock to make whetstones and cooking utensils; some goods, however, had to be traded; salt, for instance, which is a necessity for man and cattle alike, is an everyday item and thus would not have been imported from a greater distance than necessary, while luxury items could be brought in from farther south in Europe. Their chief export products were, iron, whetstones, and soapstone cooking pots, these were an essential contribution to a trade growth in the Viking age. The contemporary references we have about the Vikings stem mainly from sources in western Europe who had bitter experiences with the invaders, so we're most likely presented with the worst side of the Vikings. Archaeological excavations have shown evidence of homesteads, farms, and marketplaces, where discarded or lost articles tell of a common everyday life. As the Viking period progressed, society changed; leading Chieftain families accumulated sufficient land and power to for...

Film Assignment Example | Topics and Well Written Essays - 500 words - 1

Film - Assignment Example This movie will definitely be an extremely valuable content for inclusion in our course and it will immensely benefit the students in the understanding and adopting measures to combat the problem. Engaging the students with assignments based on the series will help them further in appreciating the complexities. This can prompt them to work on creating awareness about the problem in their families as well as communities and such measures can go a long way in preparing the society in a better way to encounter the issue. The Bogalusa Heart Study, touted as the first of its kind that autopsied children to find â€Å"evidence of heart disease,† confirms that 20% of them had fat deposits and also manifested high blood pressure and cholesterol level (Chaykin 2012). This also is the first scientific evidence that fat deposits â€Å"involved in heart disease† can be present in children (Chaykin 2012). The most unique fact is that it continued for over 40 years, following more than â€Å"16000 children† into their adulthood (Chaykin 2012). The study has further established that about 77 percent of the participants in the research are found to be obese as adults. Besides, it reveals that over 50% of Bogalusa children are obese, which is a matter of significant worry. Overall, this research has been the only one of its kind and can set an example for and guide future studies on obesity as well as other diseases. When the weight of a person increases, body fat accumulates around the middle and, as a result, changes occur in blood pressure and cholesterol levels. However, these changes may not be easily discernible for a person to understand it in the normal course. However, unattended, the problems may end up in cardio-vascular diseases and may cause death. More importantly, for the first time, the Bogalusa research shows that

Racism in the White Dog Film Assignment Example | Topics and Well Written Essays - 500 words

Racism in the White Dog Film - Assignment Example As demonstrated in the movie, â€Å"White Dog,† racism is seen to be a deep-seated issue in the society in which every race harbors some resentment against other races. The film was highly criticized across the United States for its racist views. The White Dog is a movie that demonstrates racial conflicts and disparities. At the beginning of the movie, actress Julie Sawyer finds a stray white dog that she takes gives treatment and goes looking for the owner. She is unsuccessful in tracing the owner hence she ends up having the dog with her. A rapist attacks Julie one night but the dog protected her. This makes Julie decide to adopt the dog despite the fact that her boyfriend was opposed to it. In advancing the racial theme, the dog happens to have been trained against the black people. In the process, it ends up killing a black truck driver as well as Julie’s colleague (Pearl 11). This demonstrates racial discrimination; the reasons for targeting only the blacks in a negative way reveal the black race in a bad light. Apparently, the dog was trained in order to attack black people that it came across. However, despite the dog being seen to be a racist or having been trained to be a racist, it goes further to save Julie from the hands of a rapist irrespective of their tribal affiliation. There is a variation in the perception of characters towards racial prejudice. Julie was one of the characters that outstood in developing an intervention towards the situation of the white dog. She realized that the dog had some training that did not go well with her expectations. This made her embark on looking for a dog trainer. The first one she meets is called Carruthers, who also harbors anti-racism thoughts hence he recommends that the dog should be killed.

Evaluating flash as an animation tool

Evaluating flash as an animation tool Adobe Flash is used as an animation program because it offers a lot and makes life easier for people who animate or who create animations. The tools that it offers help the user get on with their work easier and without a problem. Here is a list of some of the animation features that it comes with and how they help develop the animation, on the other hand there are some disadvantages with using Flash such as compatibility issues etc. Frames help gain full control over separate animation characteristics with object based animation, which applies tweens directly to the objects. Flash also uses tweens which are used to fill gaps in between two key frames. A key frame is something that will copy one frame and paste the exact same one into another, they also come as a start and end point for the moving in the animation. There are two types of tweens in which one of them is called motion tween and the other one is called shape tween. A motion tween is the thing that fills in the gaps between two keyframes when you are animating a selected object, they can be used to make things like vehicles move but their weakness lies in the fact that you do not have control over the motion as well as you would if the animation was created with individual key frames. One advantage that they do have however is that they could be reused again just like symbols in order to reduce the file size. Shape tween animation is used mainly in flash designs for example it could be used to make circles into squares, blue letters into yellow buttons etc. Any vector object can be changed by the shape tween animation in flash tool. This change can either be in shape or colour depending on the requirements of the flash design. It offers various choices which can be change, such as size, colour, location and so on. Flash designs are mainly used for things such as shapes, colours and appropriate positioning of the object. However there are some disadvantages of using these motions because the user does not have full control over them, the computer may not do it correctly which can result in the animation not looking right when it is being previewed. However some shape tweens can cause problems as well for example if there is a shape and accidentally there is a dot or line drawn in, then it will tween that into being in the shape as well which could mess up the way the shape should look and the way it ought to be moving. One Advantage flash has is that it has the ability to switch between scenes, this is an advantage because it gives the user more room to work with and still have all the functions working, for example one can be designing and on the other scene they could be creating the second part to the animation. This would save more frames for the selected scenes as there are a limited amount of frames. Adobe Flash comes with a lot of creative tools and features which can help the user in creating animations etc. However there is a slight disadvantage in that which is that it can take along time to load if you have a computer which is slow this would be a problem because Flash comes with a lot of content and features and if you have a slow computer then it would take along time to load the software. One of the common and most obvious disadvantages is that you must pay for the full Adobe suite even though you just want to use and work with one application. However other free flash editing programs do not offer the features that Adobe Flash does, there are a few versions of Flash such as CS3 and CS4. The file extensions that these versions use are Fla which stands for Flash and swf which stands for Shockwave Flash. Flash can let the user adjust the positioning of the objects for example if there is a background on layer 1 and a drawing on layer 2 of a car, then the order of the layers will change the positioning of the way the animation was meant to be set out. If layer 1 is above layer 2 then the background will fill the entire page, however if layer 2 is above layer 1 then it will appear above the background and look as the way it should do. It also has an option to move objects from front to back which does not work well because it makes things worse. Flash is very good for publishing animations etc on the Internet, however creating Web Pages, interactive games and videos in Flash CS3 can be a problem for people who are beginners on using the Software because to create these things you need to have a fair amount of knowledge which can make it easy to create and design things in Flash, without that it would be a struggle. Flash uses actionscript code which is a series of commands that can instruct a flash object what to do, it can tell the animation to go to a certain keyframe or scene, control object movement with the arrow keys or anything your specify, most of the advanced features you want to add to a flash document are implemented through actionscript. It has three versions available, actionscript 1.0, 2.0 and the latest 3.0, each are slightly different in there context, 3.0 features some new 3D related code and uses much less text than action-script 2.0 however it can be slightly more complicated and annoying if your familiar with the previous version of the script. When I used Flash I found the different ways of accessing features slightly confusing. However over the course of designing and creating my animation I learned about how to create Key Frames, Shape Tweens, and Motion Tweens. I also learnt how to work on different scenes and add sound to scenes. As I got to know how to do some of this it made me interested in learning about it more. However I found some of it hard for example I found the action-script hard because I didnt understand where to put the text or which text performed which function. But apart from that I enjoyed working in Flash because it offered a lot of features.

A Feminist Perspective of Atwoods Surfacing Essay -- Feminism Feminis

A Feminist Perspective of Surfacing  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   Often referred to as a "feminist / ecological treatise" by critics, Margaret Atwood's Surfacing reflects the politics and issues of the postmodern society (Hutcheon 145). The narrator of the story (who remains nameless) returns to the undeveloped island that she grew up on to search for her missing father; in the process, she unmasks the dualities and inconsistencies in both her personal life and her patriarchal society. Through the struggle to reclaim her identity and roots, the Surfacer begins a psychological journey that leads her directly into the natural world. Like the journey itself, the language, events, and characters in Atwood's novel reflect a world that oppresses and dominates both femininity and nature. Strong and unmistakable in Surfacing, the ecofeminist theory establishes itself in three specific ways: through the references to patriarchal reasoned dualities between the masculine and feminine world; through the domination and oppression of the feminine an d natural world, and through the Surfacer's own internal struggle and re-embracement of nature. Since "the voices of ecofeminism are diverse," it requires definition (Zabinski 315). A postmodern movement that "abandons the hardheaded scientific approach . . . in favor of a more spiritual consciousness," ecofeminist theory links the oppression of women with the oppression of nature (Salleh 339). More specifically, "ecological feminism is the position that there are important connections -- historical, experiential, symbolic, theoretical -- between the domination of women and the domination of nature, an understanding which is crucial to both feminism and environmental ethics" (Warren, The Power and the P... ... Ecology." Healing the Wounds: The Promise of Ecofeminism. Ed. Judith Plant. Philedelphia: New Society Publishers, 1989: 18-28. Legleer, Gretchen T. "Ecofeminism Literary Criticism." Warren, Ecofeminism 227-238. Salleh, Ariel. "Deeper than Deep Ecology: The Eco-feminist Connection." Environmental Ethics. Vol.6. 339-345. Warren, Karen, ed. Ecofeminism: Women, Culture, and Nature. Bloomington: Indiana UP, 1997. ---. "Taking Empirical Data Seriously: An Ecofeminist Philosophical Perspective." Warren, Ecofeminism 3-20. ---. "The Power and the Promise of Ecological Feminism." Environmental Ethics: 125-146. Zabinski, Catherine. "Scientific Ecology and the Ecological Feminism: The Potential for Dialougue." Warren, Ecofeminism 314-322. Zimmerman, Michael. "Feminism, Deep Ecology, and Environmental Ethics." Environmental Ethics. Vol. 9, 22-44.   

Five-fore analysis of B2C industry and Amazon’s market valuation Essay

Amazon is an American commerce company that sells electronic products and used for business-to-customer (B2C) transactions. It began its business as an online bookstore, and is developing to selling many other electronic innovations. Five-force Analysis of B2C industry i) Threat of New Entry Nowadays, Internet is becoming more popular and it is a simple step to develop business and company structure online in a short period of time. Setting up business online is yet simple but practical, companies can make good use of the advantages to create incredible results for its own companies. With inexpensive set-up cost and capital requirements, it is easy to attract new entries into this market. Especially for some products which already have real products and resources, they can use their existing materials and expand the business to online. All these can proof that it is an easy market to enter and the threat of new entry to B2C industry is high. ii) Bargaining Power of Suppliers Since there are many publishers in the market, substitutes are available and B2C industry faces only low switching costs when it changes suppliers. Since there are no physical stores in B2C industry, changing suppliers does not matter for them to continue their business. Besides, most of the customers go to online retailing websites to compare some products with similar functions but not a certain brand, so those retail companies do not think that the input offers by their suppliers are necessary to affect the sales. Moreover, usually B2C companies would order large volume of purchase, so suppliers treat them as important customers. Because of these, the bargaining power of its suppliers is low. iii) Bargaining Power of Buyers The bargaining power of buyers of B2C industry is medium. As there is a large availability of products with limited difference from its competitors, consumers will have higher power to switch to other competitors easily. Also, when people change to other companies, they do not involve high cost  to enjoy similar products or services. However, when people purchase online, they usually purchase in a low volume, this may lower the bargaining power of buyers. Apart from this, usually the bargaining power is really high when people are concentrated and there are only few of them. Yet, there is large number of buyers in this market and mostly, people are scattered in different time and locations to buy online. iv) Threats of Substitute Products or Services Although there are many substitutes to replace each company in the B2C industry, and consumers have low switching cost to the substitutes, the threat of substitutes of B2C is high. Even in the online platform, there are many different companies for customers to choose. Not only the substitutes sold online, substitutes sold in physical stores can also increase the threats of the substitutes. In addition, when customers can find some online shops which sell products with lower price, customers would shift to those shops since they would think that they can purchase products with similar quality even the prices are different. iv) Rivalry Among Existing Competitors The rivalry among the existing firms in this market is high. Though there are only few major commerce companies in this field and have been existing for a long time, the market is still competitive. With the development of advanced technology and wide spread of Internet application, there is high growth rate of e-commerce industry and this will increase the competition of this industry. Value Chain of Amazon Value chain can be divided into nine activities and each of them can affect the revenue of company. i) Inbound Logistics Amazon can gather information of customers’ experiences efficiently as it highly reduced returns to its suppliers. ii) Operations As it has 24hour warehouse, its easy and fast operation and system can meet high demand of customers. iii) Outbound Logistics Amazon has the ability to sum up orders bounds for some locations. iv) Marketing & Sales Since the delivery is only based on single transaction, the delivery is free and it reduces the price of some suggested products. v) Firm Infrastructure With a single platform, Amazon has a strong technological infrastructure to help the management of the company. vi) Human Resources Management Amazon put a greater force on human resources management. It hired trained professionals to work for the company to help its development. vii) Technology Development Amazon has high investment in technology development such as Kindle to support daily operations and growth. viii) Procurement Amazon can purchase raw materials or useful products from the supplier at a low price which can help reduce the production cost. ix) Service Amazon has a policy of free returns within 30 days, which allows people to make a possible change of the products after purchase. From the above information, I do think that Amazon can outperform and operation efficiently in this market since its development is all-round and can meet market needs. Marketing Valuation of Amazon As using NASDAQ as an indicator for the performance of online retailing industry, the stock value of Amazon.com has an increasing rate much higher than that of NASDAQ. It means that Amazon perform outstandingly in this industry for many activities. From the results in the part mentioned above, Amazon has such a stock price is proper as it really can adapt the market situation and can outperform its competitors. References ( 2012 , 8) .Value Chain Analysis Of Amazon Researchomatic .Retrieved 8 , 2012, from http://www.researchomatic.com/essay/Value-Chain-Analysis-Of-Amazon-145094.aspx http://www.ftsmodules.com/public/texts/valuationtutor/VTchp3/topic4/topic4.htm http://www.strategy-business.com/article/10479?gko=7b809 http://finance.yahoo.com/echarts?s=%5eIXIC+Interactive#symbol=%5eixic%3brange=20001122%2c20131122%3bcompare=%3bindicator=volume%3bcharttype=area%3bcrosshair=on%3bohlcvalues=0%3blogscale=off%3bsource=undefined http://finance.yahoo.com/echarts?s=AMZN+Interactive#symbol=amzn%3brange=20030101%2c20131118%3bcompare=%3bindicator=volume%3bcharttype=area%3bcrosshair=on%3bohlcvalues=0%3blogscale=off%3bsource=undefined

Theodore Levitt’s contribution to marketing is undoubtedly...

Theodore Levitt’s contribution to marketing is undoubtedly un-measurable in any quantity, un-describable in a matter of words and unfathomable to any one who did not have the chance to meet the legendary scholar. The German moved to America after serving in the Second World War, where he received a PhD from the Ohio State University in economics. He later acted as a Professor in Harvard Business School and went on to become an editor for the â€Å"Harvard Business Review† (1985-1989). Through the captivating articles he wrote for this, he changed the face and idea of marketing completely. What could have once been summed up in four Ps; price, product, place and promotion, now had depth, dimensions and true meaning. In a few short pages†¦show more content†¦The vision of a business is too narrow and constricted by its understanding of what business they are in (Levitt 1960) and advised that they broaden their horizons and open there markets in a new way. H e insisted that companies did not fail due to market saturation but due to a fault in management. He used the clever example of a train, describing how it had lost out to the airplane and the car because it thought it was in the business of running trains rather than that of providing customers with transport. Businesses do not start with a product, they begin with a consumer need, so why should their strategy be product based rather than customer orientated? A business can produce millions of products or provide endless services but all are useless without an audience to sell to. The scholar made his argument that consumers are king aggressively, practically and powerfully. People in business realised that they had missed opportunities because they were approaching the markets from the wrong end. Levitt’s article marked the beginning of a modern market movement. Rather than looking at a business in the short-term and the main focus being placed on making profits, Levi tt looked at a business in the long-term and focused on building the success of a company which could only be achieved through customers and their degree of satisfaction. Levitt’s contributions to marketing, through the contents ofShow MoreRelatedStrategic Marketing Management337596 Words   |  1351 PagesStrategic Marketing Management Dedication This book is dedicated to the authors’ wives – Gillian and Rosie – and to Ben Gilligan for their support while it was being written. Acknowledgements Our thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University