Proyect Management Agile Project Management and PRINCE...

According to the Oxford dictionary (2014), a project can be defined as â€Å"An individual or collaborative enterprise that is carefully planned to achieve a particular aim†. While the Association of Project Management defines a project as â€Å"A unique, transient endeavour, undertaken to achieve planned objectives, which could be defined in terms of outputs, outcomes or benefits.† (Apm, n.d.). Project management can then be defined as the use of certain skills and applications to effectively and efficiently achieve a project goal and improve an entity’s ability to perform in competing markets. (PMI, 2014). Great Britain: Office of Government Commerce (2009), defines project management as planning, delegating control and monitoring of a project to†¦show more content†¦He identified insufficient communication between development groups and stages. In 2001 a group of individuals came together to form the â€Å"Agile Manifesto† This was to address Dr. Royce’s earlier discussed issues with the traditional method of software development and a possible methodology to solve this ever existing problem. The agile Manifesto was birthed and thus 4 major values and 12 principles for the agile methodology was set. These values are; - People and communication take precedence over tools and techniques - Working software over complete documentation - Collaboration with customers over negotiations of contract - Response to change over following a plan. (Beck et al., 2001). The above listed values are a summary of the 12 principles of agile methodology. Agile favours the items on the left which people and communication and places less attention on the items on the right which are tools and techniques. (Measey, n.d.) Agile methodology in its incremental and iterative style where pieces of work is segmented into different development teams and is built block by block through constant communication with the consumer reduces the risk of â€Å"Analysis Paralysis†. Analysis paralysis is the concept that people get stagnant when the planning

Obesity Obesity And Obesity - 859 Words

Exemplification Everyday, the amount of Americans that become obese increase astronomically. Because of the obesity rate in America, the country became the top fattest nation in the entire world. Because of the high obesity rate in America, many organizations created statistical websites to inform the public of the amount of overweight people in the country. Many clinical websites were established by doctors to inform people about the risk factors of obesity and how to treat obesity. There are many reasons why Americans are overweight, but the main reasons why Americans are so obese because of the amount of fast food restaurants that are around in every corner in America, the misleading information that companies advertise to the public about food products, the lack of healthy diets, food addictions that most people possess from eating junk foods, the amount of sugar that is in unhealthy foods, and the medication that make people overweight. First of all, there are too many fast food restaurants tha t serve rich, greasy food that is unhealthy to eat. As recent studies show, many fast food restaurants such as McDonald s and Burger King, serve fast food for many people to eat daily. However, there are many chemicals and unhealthy materials present such as corn derivatives, sugars, leavening agents, and completely synthetic ingredients in those unhealthy foods. Although, fast food restaurants continue to grow across the country, but people are unaware of the risks that comeShow MoreRelatedObesity : Obesity And Obesity986 Words   |  4 PagesObesity is one of the major health epidemics that human being struggle to deal with it. Obesity is a chronic disease characterized by excessively high body fat in relation to lean body mass. In the last 20 years, people started complaining that fast food is the main cause of rising obesity. However, a lot of research proves that fast food is not the source of obesity. The rising obesity problem cannot be blamed on the fast food industry; ther e are several other factors leads to obesity. OverRead MoreObesity : Obesity And Obesity798 Words   |  4 Pages Obesity Close to over one-third of adults living in the United States are obese (Diet and Obesity). Unfortunately, one third of children in the United States are also obese or overweight. Obesity has grown throughout the United States and has led to major health problem and can even be fatal. About 365,000 or more people die every year due to obesity. With numbers increasing obesity should be furthered examined to help prevent these conditionsRead MoreObesity : Obesity And Obesity1442 Words   |  6 Pages5/13/16 Take home Project: Obesity Obesity basically means having too much body fat. Not being overweight for your height, having too much muscle, or water in your body. What exactly is obesity? â€Å"Obesity is a condition that is associated with having an excess of body fat, defined by genetic and environmental factors that are difficult to control when dieting. Obesity is classified as having a Body Mass Index (BMI) of 30 or greater. BMI is a tool used to measure obesity. Obesity increases your risk ofRead MoreObesity : Obesity And Obesity1318 Words   |  6 PagesObesity Epidemic Due to Fast Food or Something More Obesity is rising at a rapid rate here in the United States, especially childhood obesity. The obesity epidemic is one of the country’s most serious health problems. Adult obesity rates have doubled since 1980 from 15 to 30 percent, while childhood obesity rates have more than tripled. Is there a link in obesity and fast food eating? Are fast food restaurants to blame for our nation’s obesity issues? Or are we ourselves and our lack of knowledgeRead MoreObesity : Obesity And Obesity Essay1508 Words   |  7 Pagesleads to health risks and obesity, people are still putting unhealthy food into their body daily.   The United States has the highest obesity rate in the world by 6% and the government should be helping to lower that percentage (http://www.nationmaster.com/country-info/stats/Health/Obesity).   The best for the United States to help the obesity rate is by implementing a fat tax.   A fat tax is a tax on foods that are considered unhealthy and are believed to lead people to obesity.   The main way fat taxesRead MoreObesity : Obesity And Obesity1417 Words   |  6 Pagesconcerned. Doctors often use a formula based on height and weight, called body mass index (BMI), to determine obesity. Children with a BMI over 21 is considered obese and over 18 is overweight (Arnett, J.J.2016). Adults with a BMI of 30 or more are considered obese. Severe obesity, also known as severe obesity or morbid obesity, occurs when a BMI of 40 or more is present. With morbid obesity, there may be serious health problems. If children do not have enough activities, they will not be able to burnRead MoreObesity : Obesity And Obesity1413 Words   |  6 Pagescertificates, diabetes was mentioned as a cause of death (6). The Centers for Disease Control refers to â€Å"twin epidemics of diabetes and obesity, because obesity greatly increases the risk of diabetes, and the number of Americans who are obese has been increasing rapidly† (9). A newly developed term, â€Å"diabesity,† is commonly used to represent the close relationship between obesity and diabetes (8). Type 1 diabetes usually occurs in childhood and is defined when the pancreas fails to produce a healthy amountRead MoreObesity : Obesity And The Obesity2209 Words   |  9 Pages OBESITY in America As the world is growing day by day the problem of obesity is also increasing all over the world. Since from1980 to 2014, the obesity has risen two times as compared to the previous years. The obesity is related to the how much energy is left, but the most important cause of having the obesity is â€Å"dysbalance between energy intake and energy expenditure† (Nazarii Kobyliak 1). The obesity is the excessive fat in the body and it can cause to any age group form child to the oldRead MoreObesity : Obesity And Obesity892 Words   |  4 Pagesadults are considered obese in America. In recent years obesity is the health topic of choice these days because obesity in America is a growing epidemic. One out of twenty people in America have extreme obesity. According to a 2009-2010 survey conducted by the National Health and Nutrition examination this data states that about one third of children and adolescents ages six to nine are considered to be overweight or obese. Adolescent obes ity has more than tripled in young adults and doubled in childrenRead MoreObesity : Obesity And Obesity985 Words   |  4 Pages Obesity is one of the major health epidemic that human being struggle to deal with it. Obesity is a chronic disease characterized by excessively high body fat in relation to lean body mass. In the last 20 years, people started complaining that fast food is the main cause of rising obesity. However, a lot of research proves that fast food is not the source of obesity. The rising obesity problem cannot be blamed on the fast food industry; there are several other factors leads to obesity.

Dulce Et Decorum Est Comparison free essay sample

So they assumed that to attack the guns that are protecting the city of Sebastopol. Which of course sounded like suicide but they had to follow the order so they attacked the guns and failed. To the soldiers this seemed like no mistake as they had to attack the guns and they had to follow orders. Tennyson thought the light brigade was brave to charge into the guns as a cavalry something of bravery as they were clearly going to be outmatched ( which surprisingly was against the rules of war). He shows this bravery by such quotes as â€Å"into the valley of death† this shows that the gauntlet they were about to face was going to be practically suicide for a misheard order which only 1 in 10 made it out alive so Tennyson describes it as hell and he emphasises that by saying â€Å"into the jaws of death† as the cannons were surrounding the regiment giving a more detailed description of what position they were in also he is describing that it is worse than hell. But Tennyson thinks that the fact that so many died is irrelevant and that they should be remembered as brave heroes that led a brave charge into the unknown. In the poem Tennyson uses the rhythm of the poem like the thundering of the horses charging into battle â€Å" half a league, half a league, half a league onward† shows how the poem is fast paced like the horses. There is also alliteration â€Å"horse and hero fell† this shows that Tennyson has respect for those that died due to their efforts and their sacrifice. There is enjambment â€Å" †¦ soldier knew (new line) someone had lundered† this shows that the line was hurried as to try to include a detail or to miss out the ‘blundered’ bit as he doesn’t want to advertise it as a mistake ( again with a fast pace which is flowing throughout the poem). He has also included metaphors such as â€Å"into the mouth of hell† this shows that the battle was like hell, which in Victorian times religion was in everyday society so it would cause more of an impact especially in the more richer people that would be reading poems as they tended to be more religious (except the obvious nuns etc. this poem states that war even though being bloody and brutal it can also be a heroic thing if you survive due to this conflicting opinion this poem is in contrast with the poem â€Å"dulce et decorum est† which has negative views on war. DULCE ET DECORUM EST -Wilfred Owen the poem ‘dulce et decorum est’ is mainly about he leading up to a gas attack, the gas attack, someone dying in the gas attack and the aftermath of the attack. The poems title ‘dulce et decorum est is sarcasm as the poem is negative while the title is positive. The poem projects Wilfred Owen’s emotions as he witnessed someone dying horribly in the gas attack. And what the person that died probably felt physically. The atmosphere created by the poem is quite a dark, dangerous type â€Å"as under a green sea, I saw him drowning† this shows that there were dangers that killed a lot of people on the battlefield and as the war progressed those deaths would become more and more horrific, creating that dark mood. There is a plentitude of similes â€Å" like old beggars under sacks† this shows that the soldiers were deprived of luxuries and stuff that they used on a regular basis. In the war they had none of the good luxuries or even good essentials. â€Å" like a devil’s sick of sin† this gives us an idea of the physical harm the gas was causing to change the face like that would be quite a lot and is quite a good piece of imagery. The other imagery used â€Å"drunk with fatigue† this shows that they are so tired from through war that they are almost drunk and/ or show qualities of being drunk ( falling all over the place). under a green sea I saw him drowning† this showed that the gas was the same colour as the sea (green) and it shows that he is falling into it slowly dissapering from sight, from life. â€Å"floundering like a man in fire or lime† this shows that the person is acting as if though he was consumed by fire or lime. This poem is literall y powerful due to the phrases ‘speaking’ out directly to the audience such as phrases like â€Å"Gas, GAS! it gives the audience a sense of like they are there receiving the order from Owen himself, but in a more dilute way then actually experiencing the war first-hand, this shows that Owen has a negative view towards those that avoided the war and want them to try to experience the war in some aspect, Owen therefore has written the poem for those who have not been at war and those who were too cowardice to go to war. This poem has an irregular ‘A,B’ rhyme scheme it does rhyme in that style but only occasionally there is no constant rhyme. There are 5 stanzas in the poem, the first is describing that most of the time you are sat slumped in the trench just holding your ground, whilst booming shells rain down decimating no-man’s land, the second stanza is describing just before the gas attack but the preparation of a gas attack and the stumbling of the soldiers trying to put on their gas mask to try to save their life, the third stanza is talking about a man’s last moments whilst he is being killed by the gas and lunging for help, the fourth stanza is talking about the aftermath, what happens to all those that died, they are just flung onto the back of a cart never to be remembered individually again and how the gas has made them look in-human possibly projecting what the enemy is onto their fodder, the fifth stanza Wilfred Owen talks about what he thinks of war and â€Å"the old lie, Dulce et decorum est pro parti mori†. In conclusion this poem is anti-war and hopes that people change their mind abo ut war being glorious, unlike ‘in Flanders field’ which is MAINLY pro war. IN FLANDERS FIELD – John mcrae the poem ‘in Flanders field’ it is about the representation of in the first world war the soldiers ‘becoming’ the poppies and ‘being’ the poppies representing the blood over the battlefield and soldiers on the ground. The title in Flanders field talks about the field in Belgium where the background for this poem is set. The tone of this poem is both a positive and a negitive sort, at first it shows madjesty and elegance with â€Å"the larks, still bravely singing, fly† but this poem is also negative â€Å"we shall not sleep† this shows that the dead will not sleep until the enemy is defeated or will not rest because they are now the poppies. The line â€Å"we are the dead† turns the poem around as it changes the entire perception of the poem as it changes the narrorator for the audience giving them the war from another viewpoint. Also the line â€Å"take up our quarrel with the foe† means the dead ant people to join their lost cause to try to do what they failed at of killing the enemy. There is personification in the poem â€Å" we are the dead† even tough corpses were once people, but that line animates them and adds a sense that they will not fully die until the side they were on wins. There is a bit of detail In this poem such as â€Å"poppies blow between the crosses† this shows that poppies are a sign of remembrance and also death and it gives us a sense of what it might be like with an abundance of poppies over the shelled grounds and resting place. â€Å"fly scarce amid the guns below† this shows that the birdsong which is normally common in fields in the country cannot be heard amongst the machine guns and the shells. This poem is quite positive towards war saying there will be someone else, unlike the poem the man he killed, which is about meaningless death and just because of an order. The Man He Killed – Thomas Hardy The poem is about the death and the slaughter of many people because someone told them to, yet yet if they met in other circumstances the opposing sides would probably get on pretty well and go as far as going to the pub for a drink as stated in the poem. Yet they shoot and kill what could be a nice person or even a friend just because of the circumstances they met in, this creates a deep sympathy for those that died. The atmosphere is quite a sorrowful one unhappy tone as this reflects the soldiers feelings of how they killed someone that caused them no harm and their views on the pointlessness of the killing. yes; quaint and curious war is, you shoot a fellow down† this is an interesting line as it says just about what happens in war someone kills another person with no real intention or provocation, and in the end it solves nothing a person looses life and it doesn’t matter. The could have been nice people but just because some one gave an order someone had to die. And so they will be forgotten. Another interesting line is â€Å" I shot him dead because – because he was my foe† that is all that is stopping a soldier from getting on with another soldier one order, one choice of no they are on the opposing side. In stanza #1 it’s saying if the narrator and the enemy met they would go into a pub and have a drink, in tanza #2 it talks about †¦but they met on the field of battle so they had to kill the person he could of got to have known, in stanza #3 it’s saying he did it because he was his foe so he had to kill him, in stanza #4 it’s talking about him joining the army because there was no work so he had to sell stuff to get money then him turning to the army as a last resort, in stanza #5 it shows the narrator of the poem reflecting about the war, how it forces people to go against one another and not people joining each other helping and getting to know one another. This poem is quite sorrowful unlike suicide in the trenches which has more of a darker plot about the effects war can induce on a person mentally not just by the enemy. SUICIDE IN THE TRENCHES – Siegfried Sassoon Siegfried Sassoon wrote the poem ‘suicide in the trenches’ it depicts a traditional simple British person who has joined up for war for fun or respect, he died by suicide he couldn’t take the mental and physical trauma of war. It is a short poem with three stanzas with a simple ‘A,B’ rhyme scheme but with this the poem ‘flows’ through with the same rhythm throughout. This gives the reader a sense of sorrow and a sense of what happened by the way it’s supposed to be read. It is an unhappy and dark poem throughout. There is irony in the poem where the ‘simple soldier boy’ would be known at home in England he was forgotten in the war meaning even his family disowned him due to his decision to fight for the country when he could have stayed at home. Sassoon gives a really descriptive description of winter trenches cold, low supplies and snow which would have drastically changed the battlefield, â€Å"crumps† gives us the impression there is snow and thick snow to makes a ‘crump’ therefore the soldiers would be in worse conditions. The term â€Å"empty joy† in the poem refers to the soldier being joyful but only on the outside like most other soldiers inside they hold a deep sorrow and feel empty due to this charade that they partake. There is a similarity between â€Å" cowed and glum† in this poem and â€Å"bent double† like old beggars under sacks† which is in dulce et decorum est these two references are basically the same thing, they are both depicting soldiers being unhappy and slumped down in a fashion. No-one spoke of the soldier again because they were too busy trying to win at the war to remember anyone, especially a generic soldier, and also if they did remember they would be killed for cowardice so no-one could be remembered quite as much as they should have been.

When The Legends Die Essays (769 words) - Ute People, Bear

When The Legends Die This is the story of the life an Ute family, and in particular the way of their people. The story starts off with the father of the family, George Black Bull running for his life from the sheriff and Blue Elk, one of the old Ute men. He had shot a man named Frank No Deer, he had killed him for stealing his money three times that he owed to a sawmill in Pagosa where he had worked with many other of his people, that he had saved for a long period of time. So George, his wife Bessie and son decided to live in the mountains, where they would live the old way, singing songs for different occasions, fishing and hunting with arrow instead of guns, and making use of the wilderness and all of it's resources. They built a cabin to live in, in a location where George would not be found and put in jail for his crime, they caught their meals, sewed their clothes and lived life and taught their son the way it had been lived by many generations of their people in the past, until one da! y George was crushed by an avalanche while hunting in a valley. Bessie new now that their son had become the man of the family, and would be responsible for many of the tasks that needed to be done in order to survive, it was also time for him to pick a name, he chose the name Bear's Brother. Every once and a while they went to the village to trade for items that they could not make, but after a short period of time Bessie became very ill and died. Bear's Brother had learned the ways and was now capable of taking care of himself, he continued to live life the old way. One day he journeyed to town to trade items, he told what had happened to his parents and that he was living alone with a bear, but Blue Elk thought that he should not be living this way and that he should be in school and living the way of the present. Blue Elk followed Bear's Brother to his cabin and they talked for many hours, Bear's Brother re-taught Blue Elk the old ways and talked with Bear's Brother f! or many hours, and finally convinced him to come to town with him and remind his people of these old ways. I personally like the setting of the wilderness in this book. I enjoy reading and learning the ways that native people lived their lives in the wilderness even if it is fiction and not fact. The setting is very detailed, believable and has enough but not too much description. "She cried out once in horror, and the boy heard and came and stood beside her, watching, as the snow plume floated all the way down the slope and the thunder of the slide echoed into the silence," is a phrase that I found particularly enjoyable and descriptive. I like the way that the author has not introduced too many characters at once and has limited the number of characters that are of relevance during certain periods of the book. I find it is very annoying when a book has many important characters all at one point or section of the book, instead Hal Borland introduces characters at various stages of the book, and now that Bear's Brother's parents have died I'm sure a few more characters will be introduced. I like Blue Elks character because he's mysterious and seems to show up every once and a while in the book, he seems to be everyone's friend. For example, when Bear's Brother's bear is attacking dogs in the village, he shows up for no apparent reason. There's not too much suspense in this book, but I think it's mainly because there's no need for suspense in this style of book. A not so obvious example of foreshadowing would be right after George fights Frank No Deer for stealing his money. After he has fought he checks his pocket to see if his money is still there, and of course it's gone. The author wouldn't have

French Expressions Using Bout

French Expressions Using Bout The French word un bout literally means the end of something or a bit of something. But bout has other meanings as well and is also used in dozens of idiomatic expressions, noun clauses, and prepositional phrases. Learn how to say at arms length, on its last legs, the middle of nowhere, and more with this list of expressions with bout. Possible Meanings of un bout bitendlength (of rope)patch (of sky, land)piecescraptip Expressions with bout le bout de lanmemorial serviceun bout du doigtfingertipun bout dessaiscreen test, test filmun bout filtrefilter tip (cigarette)un bout du mondethe middle of nowhere; the ends of the earthun bout de rà ´lebit part, walk-on partun bout du seinnippleun bout de terraina patch/plot of landun bon bout de cheminquite a ways, a fair distanceun bon bout de tempsa good while, quite some timeun (petit) bout de chou/zan (informal)a little kidun petit bout de femme (informal)a mere slip of a womanun petit bout dhomme (informal)a mere scrap of a man bout de brasat arms length bout carrà ©square-tipped bout de courseon its/ones last legs(tech) at full-stroke bout de forcesexhausted, worn out bout de lià ¨gecork-tipped bout de soufflebreathless, out of breath bout rondround-tipped bout portantpoint-blank bout de soufflebreathless, out of breath; on its last legs tout bout de champall the time, at every opportunityau bout deat the end/bottom of; afterau bout du compteall things consideredau bout d u filon the other end of the telephoneau bout dun momentafter a whilebout boutend to endde bout en boutfrom one end to the otherdu bout dewith the ends ofdu bout des doigtswith ones fingertipsdu bout des là ¨vresreluctantly, half-heartedlydun bout lautrefrom one end to the other, from start to finishdun bout lautre de lannà ©eall year longen bout deat the end/bottom ofen bout de courseon its/ones last legs; ultimatelyjusquau bout(right) to the endjusquau bout des onglesthrough and through, right to ones fingertipssur le bout deon the tip ofsen aller par tous les bouts (informal)to be falling apartapplaudir du bout des doigtsto clap half-heartedlyconnaà ®tre un bout de (informal)to know a thing or two aboutà ªtre boutto be exhausted; to be angry, out of patienceà ªtre bout deto be out ofà ªtre au bout de ses peinesto be out of the woods; to have no more troublesà ªtre au bout du rouleau (informal)to be exhausted; to be running out of money; to be near deathfaire un bout d e chemin ensembleto be together for a while (as a couple)joindre les deux boutsto make ends meetlire un livre de bout en boutto read a book cover to covermanger du bout des dentsto nibblemettre les bouts(fam) to skedaddle, scarpermontrer le bout de son nezto show ones face, peep around (the corner, door)parcourir une rue de bout en boutto go from one end of a street to the otherpointer le bout de son nezto show ones face, peep around (the corner, door)porter quelque chose bout de brasto struggle to keep something goingpousser quelquun boutto push someone to the limit / too farprendre quelque chose par le bon boutto handle/approach something the right waysavoir quelque chose sur le bout du doigt / des doigtsto know something inside and outtenir le bon bout (informal)to be on the right track; to be past the worst of somethingvenir bout de nounto get through, succeed, overcome somethingvoir le bout du tunnelto see the light at the end of the tunnelÇa fait un (bon) bout (de chem in). (informal)Thats a long way.Ce nest pas le bout du monde  !It wont kill you! Its not the end of the world!Commenà §ons par un bout.Lets get started / make a start.Le soleil montre le bout de son nez.The sun is (barely) out.On ne sait pas par quel bout le prendre.You just dont know how to handle/approach it.​ On nen voit pas le bout.There doesnt seem to be any end to it.

Verbs in -ize and -ise

Verbs in -ize and -ise Verbs in -ize and -ise Verbs in -ize and -ise By Maeve Maddox Graham writes: I suppose being a Brit., I should to use -ise instead of -ize?  For example, realise/realize. I prefer to use  -ize in most cases.  Any rules say I cant? I am pleased to report that British usage and American usage agree on the spelling of the verb realize. Look up â€Å"realise† in the OED and you will be taken to the entry for realize. The spelling â€Å"realise† is, however, a recognized alternate spelling of realize. H. W. Fowler makes it clear that most English verbs that end in -ize or -ise and are pronounced [iz] go back to a Greek ending that contains a z. He points out that although British printers of his time follow the French practice of converting the z to an s in such verbs, the OED and other respected authorities prefer to keep the z. Both Yanks and Brits are allowed to use the -ize ending in most instances, for example: baptize authorize canonize recognize agonize characterize stigmatize methodize patronize womanize popularize philosophize civilize Nevertheless, English being what it is, there remains a small group of verbs that call for the -ise ending on both sides of the Atlantic. These are verbs that, according to Fowler, do not get their -se even remotely from the Greek -izo, must be spelt with -s-† Here are the most common -ise verbs: advertise apprise chastise circumcise comprise compromise demise despise devise disfranchise disguise enfranchise enterprise excise exercise improvise incise premise supervise surmise surprise Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:50 Redundant Phrases to AvoidCapitalization Rules for the Names of GamesHow to Send Tactful Emails from a Technical Support Desk

Treatment of Accounting Issues Case Study Example | Topics and Well Written Essays - 500 words

Treatment of Accounting Issues - Case Study Example It is strongly advised to you to take a closer look at every issue along with its relevant treatment and feel free to consult me, had you require any further assistance. Marketing and Advertising Expenses According to the International Financial Reporting Standards, the marketing and advertising expenses should be charged to Income Statements the year which these marketing and advertising expenses incur. In the light of above criteria, the policy adopted by Mr. Julian to expense out 50% of the marketing and advertising expenditures in the profit and loss account while capitalizing the rest of 50% of the expense in the balance sheet and amortizing over the period of 5 years, seems as a deviation from the IFRS. Since, Mr. Julian is mainly interested in presenting the financial statements more profitable, that is why Mr. Julian has adopted this strategy. In this way, he could have avoided the 50% expenditures incurred the current year which would eventually have increased the profits su bstantially. Therefore, Mr. Rafael should disregard this policy of Mr. Julian and should instruct him to rectify the financial statements and charge out the capitalized amount of marketing and advertising expenses for the current year. Slow Moving Inventory The older policy of writing off the slow moving inventory was a bit conservative approach.

Problem Solving Research Paper Example | Topics and Well Written Essays - 1250 words

Problem Solving - Research Paper Example Using the problem solving technique, which implies that in order to come up with a well-informed solution to a particular problem, you must apply the following interrelating selections, depending on the type of the problem you are facing. They include: b) Analyzing the problem assessing the current situation by understanding the source of the problem, how it coexists with the present development and whether there is a favorable environment to facilitate evaluation of solutions. It also involves setting an assessment criterion for evaluating options. c) Generate multiple solutions to your problem that seem viable without necessarily judging the potentiality of the solution you have stated. Therefore, will help capture the options that can be used to come up with a solution. basically, this primarily involves the quantity and not the quality of the idea. d) Analyze the possible solutions shortlisted earlier noting the advantage and disadvantage side of the potential solution without evaluating it. additionally, thi may be done by listing the pros and cons of each possible solution and weighing them against each other. This comparison is essential in determining which solution seems valid for the case. e) Select the best solution by looking for the various influencing factors of the possible solutions and can be through weighing the advantages of a potential solution and consider the viability of each. morover, you may end up with many or no viable solution calling for re-evaluating the problem again or even looking at the problem definition once more. f) Jot down the next course of action that you are going to take or rather the implementation of the potential solution or solutions. It takes a course of actions at different times in the future in a sequential order. This take time since implementation is a process. The problem in scenario one is actually deliberating on finishing my education,

How temperature affects resistance on a piece of wire Essay Example for Free

How temperature affects resistance on a piece of wire Essay Graph: When I come to collect my results I will need to plot a graph, I shall plot temperature (i C) along the X-Axis and Resistance (? ) along the Y-Axis Safety: To keep my experiment safe I need to be safe around the kettle, to do this I will wear goggles to avoid hot water splattering into my face, make sure I have a decent sized work area so no-one knocks the kettle over. I will keep the batteries away from the water to keep them from short circuiting. Method: 1. Get a piece of enameled copper wire and cut it to a length of 10m using wire cutters. 2. Strip the enamel of each end with wet and dry paper 3. Check a current runs through the wire 4. Assemble the circuit as per the circuit diagram 5. Get ice in the water and lower the temperature as low as possible, take the first reading 6. Add hot water and take readings up until 100 i C (if possible) 7. Repeat the experiment after disassembling it and using new leads, multi meters, crocodile clips etc. Conclusion: The graph displays a strong linear correlation which is directly proportional: the higher the temperature, the higher the resistance. This is because as the temperature increases the atoms gain more energy meaning they vibrate more which leads to the atoms crystal lattice absorbing electrons thus making it harder for electrons to travel through the copper wire. The gradient of the line of best fit (on the hand drawn graph) is 1. 07645 this tells us that equation of the line is: y = 1. 07645x +c (the intercept) My data shows me that the data could support a few lines of best fit, I have used excel to plot a scatter graph using the mean from all 3 sets of data and have used a logarithmic trend line which is obviously far better than just drawing one The equation for this trend line is: Y = 0. 0203x + 5. 0224 The Equation for my trend line (on my hand drawn graph) is: Y= 0. 025036 This tells us that mine is probably a bit too steep compared to the one on the computer. The error bars are quite large, this tells us that my recordings were not very accurate or each time I changed the equipment the resistance in the wires etc varied a lot (I believe this to be the case). However for each set of data the differences between temperatures seem to be quite similar so I believe my method was quite reliable. I plotted a line graph on excel, for each line the data was 1 set of results, I wanted to see how the equations differed. This gave me a good idea of how reliable the results were. 1st set of data: y = 0. 0204x + 5. 0838 2nd set of data: y = 0. 0207x + 4. 976 3rd set of data: y = 0. 02x + 5. 0074 The gradients are very similar to each other and are only a couple of decimal places off each other. This shows that the repeats were very reliable. The intercepts are quite close to each other, not as near as the gradients but pretty good thus meaning the measurements were precise. Evaluation: The equipment I used is only accurate to a certain degree and higher precision and accurate equipment could be obtained but obviously this is not available to me. A water bath for getting the temperature spot on would of increased precision of the readings. A more expensive multimeter would probably be more accurate in its reading due to its better calibration. The techniques I used allow for precise results however I think the enamel on the copper wire needs to be fully removed to the point where the wire has zero enamel on it as it might affect resistance; to do this I could use a Bunsen to burn it all off. My graphs show me the error bars are quite large in places and small in others, this means that my results have not been very precise in the middle range of the graph, at the 2 extremities the range bars are very small and precise. I believe there is an anomalous result at the 80 i C Result it seems to be very off from the rest of the results, none of the range bars are even on the line. With better experiment technique and better equipment Im sure that the results would be much more precise. It would be interesting to cool the copper wire to its critical temperature thus demonstrating superconductivity. Unfortunately copper is not a superconductor this is because copper electrons cannot cooper pair because coppers tightly packed lattice constrains the vibrations needed for cooper pairing to take place. These characteristics are also displayed in gold and silver. According to the trend line calculated from the means copper would be no conductivity at -247i C it would be interesting to test to see if there is any resistance at this temperature adding this to a the graph. I think it would have been better to have a larger range of results so maybe 100i. C to 100i C using liquid nitrogen to cool it down to that temperature. This would be at 20i C increments. I am quite confident in saying that my conclusion is accurate in the point that it declares that resistance is affected by temperature in a directly proportional way. The precision of my instruments makes me doubt the exact measurements I have taken, the thermometer is accurate to i 1i C. The multimeter is accurate to i 1mA however I highly doubt its precision (i. e. its not calibrated accurately).

Animal Farm Comparison :: Animal Farm Essays

Most directly one would say that Animal Farm is an allegory of Stalinism, growing out from the Russian Revolution in 1917. Because it is cast as an animal fable it gives the reader/viewer, some distance from the specific political events. The use of the fable form helps one to examine the certain elements of human nature which can produce a Stalin and enable him to seize power. Orwell, does however, set his fable in familiar events of current history. Old Major, a eminent pig on the Jones farm, is regarded as the wise superior by the other animals. He has had a strange dream and calls the other animals together to talk about their disastrous situation. Old major declares: ';Let us face it, our lives are miserable, laborious and short';. He declares in Marxist terms that Man is the problem: ';Only get rid of the Man, and the produce of our labour would be our own. Almost overnight we could be rich and free. What then must we do? Why, work night and day, body and soul, for the overthrow of the human race! That is my message to you, comrades. Rebellion!'; The simple, but emotional appeal, gets trough to the uneducated and plain animals and, as in all revolutions, the planning begins in euphoria and idealism. No voice is raised to ask relevant question or call for a considered debate. The appearance of rats at the meeting raises a question: ';Are rats comrades?'; A democratic vote results in a ringing ';Yes!';. And Old Major proclaims, ';No animal must ever tyrannise over his own kind. Weak or strong, clever or simple, we are all brothers. All animals are equal!'; It was however generally understood that the pigs were the cleverest of the animals, so the work of organising for the Rebellion fell naturally to them. Especially two pigs take over leadership: Napoleon and Snowball. The pigs developed Old Major’s teaching into a complete system of thought: Animalism. Rules of equality, formality, and hard work was proclaimed and encoded in The Seven Commandments - ';an unalterable law.'; The animals enthusiasm was expressed through a hymn, ';Beasts of England.'; The Rebellion comes sooner then it had been excpected and the successful animals join together with a will to build a new and better world. To symbolise the new day the name of the farm is changed from Manor Farm to

Machiavelli in Relation to Macbeth

Throughout history many have oversimplified and extorted Machiavellian idea s about power and adhering in an attempt to create empires and rule almost always at the expo ensue of the people they rule. Throughout the play Macbeth exhibits the ambition of a Machiavellian chart term, but often lacks the the form or any kind of rigidity that would land him firmly ammo nag Machiavellian clear cut classifications for power figures. Still it is clear based on the plot and details of Macbeth that Shakespeare was influenced by Machiavelli in writing his famous s â€Å"Scottish play†.As we read Macbeth we see the story of a man, Macbeth, filled with ambition who even begins the story in a mindset similar to that of a Machiavellian prince. In his most famous work Machiavelli cites a man named Stagecoaches â€Å"Stagecoaches, the Sicilian, became King of Syracuse, not only from a private position but from a low and abject one. This man, the son of a potter, through all the changes in his fortunes, always led an infamous life, nevertheless, he accompany ended his Wassermann 2 infamies with such great ability of mind and body, that, having devoting whims elf to the military profession, he rose through its ranks to be Praetor of Syracuse. (Mac heavily 4950) Macbeth is a ruler of what Machiavelli would have called a principality obtained through wickedness† (Machiavelli 49) Machiavelli belie Veda that â€Å"All states, all powers, that have held and hold rule over men have been an d are either republics or principalities. Principalities are either hereditary, in which the family has been long establish deed; or they are new. The new are either entirely new, as was Milan to Francesco Sports, or they are it were, members annexed to the hereditary state of the prince who has acacia red them, as was the kingdom of Naples to that of the King of Spain.Such dominions thus acquired are either accustomed to live under a prince, o to live in freedom; and are acquired eith er by the arms Of the prince himself, or of others, or else by fortune or by ability. † (Machiavelli 1) Under Machiavellian classifications, Macbeth is a grey area. His principality coo old potentially be considered hereditary because, although he had to murder Du NCAA he did technically inherit the throne, although, Macbeth is not a relative of Duncan s o the principality could be considered new. In her Tyranny in Shakespeare, Mary Ann McGill w rites that â€Å"[Macbeth] asks what is a tyrant?Or, what does a tyrant do that sets him apart from others Of great political ambition? † (McGill 21) Wassermann 3 When Machiavelli discusses â€Å"principalities obtained by arms† (Machiavelli 30) he states that â€Å"states which rise rapidly, like all other things that arise and grow rapidly in an true, cannot leave† This would lead one to believe that Macbeth is not Machiavellian in nature. Pee reaps not overall, yet Machete's reign of Scotland does still exhibit Machiavellian properties. For example where Machiavelli says: â€Å"Upon this a question arises: whether it be better to be loved than feared or feared than loved?It may be answered that one should wish to be both, but, because it is difficult to unite them in one person, it is much safer to be fear d than loved, when, of the two, either must be dispensed with. Because this is t o be asserted in general of men, that they are ungrateful, fickle, false, cowardly, covetous, and as long as you succeed they are yours entirely; they will offer y their blood, property, life, and children, as is said above, when the need is far distant; but when it approaches they turn against you.

Playscript

This scene starts in Brian's bedroom on a Saturday morning. He has just got out of bed and Susie, his sister, is calling him down for breakfast. Brian 🙠 talking to himself) Ohhhhhh. Yes! Tomorrow, we are going to the adventure park. Susie 🙠 shouting) Brian, come down! Breakfast is ready! (Brian stomps down the stairs into the dining room where he meets Susie. They both sit down at the table.) Brian: I can't wait to go to the adventure park tomorrow. Susie: What! Mom said we are going to the Science Museum. Brian: No way I'm going to some stupid Museum. I want some excitement. Susie: The museum is nice and educational. We can learn a lot. Brian: (losing his temper) don't we learn enough at school already? Susie: What we learn at school is just the basic things. At the Science Museum we can learn many fascinating things about our world. Brian: Well, I'm not so fascinated. I would rather have fun. Susie: Learning about the world we live in is fun. Brian: We already know about the world we live in. It is called the earth and it is in the shape of a sphere. Susie: Brian. There is so much more to learn about the earth than just the name and the shape. Brian: Well we can learn more about the earth another time because I have been waiting too long for this to let this opportunity pass me by. Susie: No, we can't! The Science Museum is closing this week. We have to see it tomorrow or we will never get to see it. Brian: (In a sarcastic voice) well, that's just a shame. We will be missing it so much. Susie: (hugging Brian) Please. Can't you just delay your adventure trip this time? Brian: Oh Alright but just this time. Susie: Thanks Brian. You're a great brother.

20 Fun Oxygen Facts for Kids

20 Fun Oxygen Facts for Kids Oxygen (atomic number 8 and symbol O) is one of those elements you simply cant live without. You find it in the air your breathe, the water you drink, and the food you eat. Here are some quick facts about this important element. You can find more detailed information about oxygen on the oxygen facts page. Animals and plants require oxygen for respiration.Oxygen gas is colorless, odorless, and tasteless.Liquid and solid oxygen are pale blue.Oxygen also occurs in other colors, including red, pink, orange, and black. There is even a form of oxygen that looks like a metal!Oxygen is a non-metal.Oxygen gas normally is the divalent molecule O2. Ozone, O3, is another form of pure oxygen.Oxygen supports combustion. However, pure oxygen itself does not burn!Oxygen is paramagnetic. In other words, oxygen is weakly attracted to a magnetic field, but it doesnt retain permanent magnetism.Approximately 2/3 of the mass of the human body is oxygen because oxygen and hydrogen make up water. This makes oxygen the most abundant element in the human body, by mass. There are more hydrogen atoms in your body than oxygen atoms, but they account for very little mass.Excited oxygen is responsible for the bright red and yellow-green colors of the aurora.Oxygen was the atomic weight standard for the other elemen ts until 1961 when it was replaced by carbon 12. The atomic weight of oxygen is 15.999, which is usually rounded up to 16.00 in chemistry calculations. While you need oxygen to live, too much of it can kill you. This is because oxygen is an oxidant. When too much is available, the body breaks excess oxygen into a reactive negatively charged ion (anion) that can bind to iron. The hydroxyl radical can be produced, which damages lipids in cell membranes. Fortunately, the body maintains a supply of antioxidants to combat day-to-day oxidative stress.Dry air is about 21% oxygen, 78% nitrogen, and 1% other gases. While oxygen is relatively abundant in the atmosphere, it is so reactive it is unstable and must be constantly replenished by photosynthesis from plants. Although you might guess trees are the main producers of oxygen, it is believed about 70% of free oxygen comes from photosynthesis by green algae and cyanobacteria. Without life acting to recycle oxygen, the atmosphere would contain very little of the gas! Scientists believe detecting oxygen in a planets atmosphere may be a good indication it supports life, since it is released b y living organisms. It is believed much of the reason organisms were so much larger in prehistoric time is because oxygen was present at a higher concentration. For example, 300 million years ago, dragonflies were as large as birds!Oxygen is the 3rd most abundant element in the universe. The element is made in stars that are around 5 times more massive than our Sun. These stars burn carbon or helium together with carbon. The fusion reactions form oxygen and heavier elements.Natural oxygen consists of three isotopes, which are atoms with the same number of protons, but different numbers of neutrons. These isotopes are O-16, O-17, and O-18. Oxygen-18 is the most abundant, responsible for 99.762% of the element.One way to purify oxygen is to distill it from liquefied air. An easy way to make oxygen at home is to put a fresh leaf in a cup of water in a sunny spot. See the bubbles forming on the edges of the leaf? Those contain oxygen. Oxygen may also be obtained through the electrolysis of water (H2O). Runn ing a strong enough electric current through water gives the molecules enough energy to break the bonds between hydrogen and oxygen, releasing pure gas of each element. Joseph Priestly usually gets credit for discovering oxygen in 1774. Carl Wilhelm Scheele likely discovered the element back in 1773, but he didnt publish the discovery until after Priestly made his announcement.The only two elements oxygen doesnt form compounds with are the noble gases helium and neon. Usually, oxygen atoms have an oxidation state (electric charge) of -2. However, the 2, 1, and -1 oxidation states are also common.Fresh water contains about 6.04 ml of dissolved oxygen per liter, while seawater only contains about 4.95 ml of oxygen.

Profile of the Aryan Warriors Prison Gang

Profile of the Aryan Warriors Prison Gang The Aryan Warriors is a criminal gang that operates inside the Nevada prison system and in certain communities in Nevada. They offer protection to white inmates if they join the gang. History The Aryan Warriors began in 1973 in the Nevada State prison system. The gang, designed after the California gang the Aryan Brotherhood, claimed to be intended to protect whites against attacks from black prisoners. After seeking a charter membership from the AB and being turned down, the AW gang was on its own. About a year into its creation the gang, who up to now was unable to organize, was taken over by an older inmate doing a life sentence named The Pope. Familiar with the way the AB gang worked, The Pope began to organize and structure the Aryan Warriors. He established rules for all gang members to follow and a hierarchy of leadership. Building up the physical strength of the AW became a priority. Focusing on its enemy, primarily black inmates, became its target. Building the gangs reputation for violence and selecting future members based on their strength and violent backgrounds became its mission. Gang Structure The Pope designed a structure of leadership for all to follow. To this day members adhere to a written manifesto which establishes positions or ranks within the gang, such as horn holders (leaders), bolt holders (full members), prospects (potential members), and associates (non-members who are affiliated with the organization.) In order to become a full member, a prospect is required to perform a violent act as dictated by the horn blowers. Once they do it they become bolt holders and are tattooed (or branded) with lightning bolts on the inside of their left biceps. To rise to the next level, horn holders, they must perform a more serious violent act, which often includes murder. Once completed they are given a tattoo with a Viking helmet with the letters AW, which is put on their left upper chest. Horn-blowers, under the direction of the top leader, are in charge of running all gang activities. Black Gangs Rise to the Threat Not willing to succumb to the Aryan Warriors, the black inmates organized the Black Warriors and duplicated much of the AW symbols, like the helmet with a horn. Power struggles began to go on in the prison yard, a place the black inmates had long controlled and a war between the two gangs became imminent. The Aryan Warriors Prepare for War The Aryan Warriors had been manufacturing weapons inside prison and with the impending war with the Black Warriors close at hand, production sped up. They also met with Native American inmates who had also been in conflict with the BWs, and the two groups made a pact to fight on the same side to bring down the BWs. The showdown occurred in the prison cafeteria and the blacks, many unarmed and taken by surprise by the AWs and Native attackers, lost the battle. The whites and the Natives now had full control of the prison yard. The Thirst for More Power Now in control, the Aryan Warriors sought more power and began going after those who they were supposed to be protecting - white inmates. Intimidation and threats were used to extort money from white inmates and their families. Those who refused would be beaten and sold as prison yard prostitutes. Instead of focusing on protection, the AW was now focused on drug distribution, extortion, and weaponry. Aryan Warriors or Aryan Witnesses? On November 5, 1980, a group of AWs murdered an inmate, Danny Lee Jackson, who they suspected to be a snitch. They then bragged about it in the prison yard. The murder and the boasting turned out to be a fatal mistake for the gang. Robert Manly was a young prison deputy with an eye on the future. His door to the future opened when given the responsibility to find out who murdered the inmate. The AW, who had spent years extorting inmates, had many enemies willing to talk to Manly. This gave the deputy enough information to corner AW gang members, many of who rolled over and became state witnesses. In return, several received early releases. No longer having any hope of charter membership into the AB and with many of its members gone, the AW had lost most of its power. Its leader, The Pope, died in 1997, which proved to devastate the gangs power even more. Aryan Warriors Today Prison officials say that today the AW, now numbering about 100 members, still asserts control over other prisoners by using violence, including murder and attempted murder, assaults and extortion. They also corrupt guards, extort money and favors from prisoners and their families, distribute illegal drugs, and run extensive illegal gambling operations. The Aryan Warriors also operate a street program in Las Vegas, Reno, and Pahrump, in which members, associates, and girlfriends distribute drugs, steal or fraudulently obtain identification and credit cards, commit other crimes, and smuggle drugs into the prisons. Members use the money earned in the street program to support other criminal activities of the gang and to financially support incarcerated Aryan Warrior leaders. On July 10, 2007, 14 Aryan Warrior gang members were indicted and charged with murder, attempted murder, extortion, operating an illegal gambling business, identity theft and fraud, and drug trafficking. Michael Kennedy, an admitted leader of the Aryan Warriors pleaded guilty to racketeering conspiracy in a related case. Seven of the 14 pleaded guilty to various charges and on July 9, 2009, five were found guilty. With the leader and other top gang members out of commission the future of the Aryan Warriors is questionable, however, some prison officials feel that this type of attention could actually strengthen the AW with other members moving into the now-vacant positions of leadership. Source: Criminal Intelligence Bureau

A Critical Analysis of Hemingway's A Clean, Well-lighted Place Essay

A Critical Analysis of Hemingway's A Clean, Well-lighted Place - Essay Example Ernest Hemingway’s 1954 Nobel Prize winner â€Å"A Clean, Well-lighted Place† effectively illustrates human beings’ different answers of the mostly asked question: â€Å"What is the meaning of life?† From toddlerhood to late adulthood, as people grow mature, their response to this question gets influenced with their life’s experiences whether good or bad. They either turn out to be hopeful amidst life adversities or become cynical of life’s real meaning. In a much closer look, Hemingway’s work undoubtedly reflects his own experiences (Ernest Hemingway). He himself has committed suicide in the year 1961(Redouane, Abouddahab, 2). And as a result, most critical analyses of his works become mostly biographical in nature. Hemingway’s work undoubtedly reflects a considerable amount of his life’s experiences as a soldier, writer, and reporter. It can be also noted that most of the criticism of Hemingway’s works is ideolog ically based and is greatly influenced by the accumulated facts about his life and work. His works usually present male personas whose characters evolve around the themes on â€Å"losing hope and faith† (Ernest Hemingway). This short story â€Å"A Clean, Well-lighted Place† somehow progresses on the same theme: of losing hope and faith to live, and of nursing the moments of despair to finding that something that will push one to continue living. These themes were well illustrated by three characters of different walks of life, three people who see life in different perspectives: the young waiter, the old waiter and the old-drunk man. They have different stories to tell and only in the clean, well-lighted cafe that their mind-sets get exposed to the readers’ critical scrutiny. In Erickson’s Psychosocial Theory, he pointed out that in each stage of a person’s life one experiences psychosocial crisis represented by two opposing dispositions also terme d by Erickson as â€Å"contrary dispositions†. If one can successfully manage each stage, he/she can get through the rest of the stages. On the other hand, If one failed, he may develop â€Å"reduced ability to complete further stages† (Saul McLeod). In relation to this, the young waiter represents those in the young adulthood stage, the sixth stage of Erickson’s Psychosocial Theory of Human Development, who views life with much positivity and idealism while the old-drunk man and the old waiter who sympathizes with the former represent those in the late adulthood stage, the last stage of Erickson’s Psychosocial Theory. They are the ones who are caught between developing ego integrity and wallowing up the feeling of despair. The story, set in a clean, well-lighted cafe somewhere in Spain, opens with an old man drinking brandy and sitting on his favourite spot in the cafe, â€Å"in the shadow of the leaves of the tree made against the electric light† . The two waiters in the cafe were talking about the old-drunk man as he drowns himself with his liquor. Their conversation wound up with the latter’s attempted suicide to the significance of a clean, well-lighted cafe of which young waiter finds no difference with other bars and bodegas. The young waiter who seems oblivious of the old-drunk man’s personal issues finds the attempt ridiculous because for him the latter â€Å"has plenty of money† and that there’s no reason why should the old man try to end his life. On one hand, the old waiter feels what the old man was exactly feeling as he understands what â€Å"it† feels like. He confesses that, he himself needs a clean, well-lighted place once in a while. As the story progresses, the young and old waiter, both representations of two different generations, demonstrate the different worldviews

All Animal Rights Are Equal Essay Example | Topics and Well Written Essays - 750 words

All Animal Rights Are Equal - Essay Example This is similar to what Martin Luther King Jr. argued for when he said that people should be judged by the content of their character and not by the color of their skin. Singer also argues that just because there exists certain factual differences between groups of people (i.e., women are generally physically weaker than men), that this doesn’t justify â€Å"any difference in the amount of consideration we give to their needs and interests† (1977). Singer then relates racism and sexism to a concept known as speciesism. Since racism means that a person believes their race is better than another race, and sexism means that a person believes their gender is superior to the opposite gender, speciesism similarly means that a person believes that humans are superior to animals and can therefore treat them as they please. Speciesism is therefore as morally wrong as racism and sexism. However, a person may ask, why should we treat animals with the same consideration and respect as humans if they can’t reason or talk? For the answer to this question, Singer points to a statement made by Jeremy Bentham, who wrote, â€Å"The question is not, can [animals] reason? Nor can they talk? But, can they suffer?† (1977). The fact that both humans and animals suffer, he believed, shows that both deserve to have their needs and interests considered. In this article, Singer argues that most humans are speciesists. By eating animals, we are using them for our own selfish ends and not considering the violation of rights which we have committed against that animal. If humans had to eat animals to survive that would be another matter, but since we are capable of getting the same nutritional value from things like vegetables and beans, humans usually only eat animals for pleasure. Singer argues that this is unnecessarily cruel and therefore morally wrong. He also writes that many scientific experiments involving animals are also wrong because of they are cruel and the animals are often killed. Here, he says, the benefits to mankind from many of these studies do not outweigh the costs of the inflicting pain on and the killing of animals. Speciesism and the Idea of Equality Although Bonnie Steinbock also writes that we should give consideration to animal suffering, she refutes Singer’s claim that animals and humans have equal rights. But Steinbock does not focus on animal rights in her article because she argues that even if people and animals don’t have equal rights, that doesn’t mean we are justified in treating them poorly. For instance, pulling on a cat’s tail is wrong not because cats have equal rights, but because doing so is simply a morally wrong and cruel action intended to hurt another sentient creature. Of course, Steinbock argues, unnecessary cruelty toward animals in wrong. Yet she could see certain scientific experiments involving animals as justifiable and not morally wrong. If an animal experiment saves human lives, for example, she argues that such an experiment is morally justifiable. She also writes that it is not reasonable to say that animals and

Francois Truffaut Essay Example | Topics and Well Written Essays - 1000 words

Francois Truffaut - Essay Example â€Å"Tradition of Quality† is the inclination of certain French scriptwriters and directors to mainly depend on literary adaptations to come up with their celluloid works. Although, the term was coined by Jean-Pierre Barrot in LÉcran franà §ais to refer to the inclination of directors like Claude Autant-Lara, Jean Delannoy and Yves Allà ©gret for literary adaptations, and the work of scriptwriters such as Jean Aurenche and Pierre Bost, it was Truffaut who denounced it and opposed it in his journalistic works. (Gonzà ¡lez 2003). Truffaut points out what constitutes â€Å"Tradition of Quality† and why films based on it are only regarded as France’s mainstream cinema. That is, with majority of the prominent French filmmakers and scriptwriters opting for literary adaptations for their films, as part of the â€Å"Tradition of Quality†, and importantly winning accolades including international appreciation for those works, it naturally came to be regarde d as the mainstream French cinema. However Truffaut is totally against this stereotyping of â€Å"Tradition of Quality† as the French cinema and also criticises the creators for forcefully stereotyping it both in the domestic as well as in the international arena. â€Å"†¦they force, by their ambitiousness, the admiration of the foreign press, defend the French flag twice a year at Cannes and at Venice where, since 1946, they regularly carry off medals, golden lions and grands prix† (Truffaut 1954, p. 9). The other key component which constitutes â€Å"Tradition of Quality† and which is also a ‘loose end’ of this concept is the instances of â€Å"equivalence betrayals† during literary adaptations. As part of â€Å"Tradition of Quality† scriptwriters in association with directors will change certain scenes featured in the novels and come up with equivalent scenes in the film’s

Impact of Gst on Fmcg Sector Essay Example for Free

Impact of Gst on Fmcg Sector Essay Initially envisaged to be in place by April 1, 2010 the GST would result in a major rationalization and simplification of the consumption tax structure at both the centre and state levels by replacing all central and state level indirect taxes such as value added tax (VAT), excise duty, service tax, entertainment tax among others bring relief to the common man. GST: An Executive Summary GST is the most ambitious indirect tax reform in India ever attempted and aims to create one â€Å"borderless domestic market†. It will tax consumption as against â€Å"production† which is the current norm. A uniform rate will be imposed on a product only once, at the point of its supply, thus reducing the cost for consumers. Key benefits: If GST is implemented without many exemptions and with a single rate, the following benefits will accrue: * Macro: Successful pan-India implementation will add 1-1. 7 % to the GDP and boost the tax/GDP ratio. * Micro: Incidence of tax will come down in case of manufactured goods. However, in case of services the incidence and coverage of tax may rise resulting in higher prices. Industry: Volume growth will accrue as incidence of taxation is minimized. Also, supply chain efficiencies will accrue as there will be no need for multiple depots and warehouses. Driven by growing consumption in rural and semi-urban areas, the fast moving consumer goods (FMCG) market is expected to double from $14. 7 billion in 2008-09 to $30 billion in 2012, according to a study titled â€Å"Prospects in the FMCG sector†, released by the Associated Chambers of Commerce and Industry of India (Assocham). The Indian FMCG sector is the fourth largest sector in the economy with a market size in excess of $14. 7 billion. A well-established distribution network, intense competition between the organized and unorganized segments characterize the sector. GST is a tax on consumption, and since FMCGs form the core of the consumption basket, the sector would be watch closely on the heels of its implementation. The sector is bound to witness many gainers and closers, depending crucially on the base and rates of the GST. Currently both centre and state tax rates vary- central value added tax (CENVAT) duty varies from 0-14 % (reduced to 8% under the fiscal stimulus package) and the state VAT varies between 0% and 12. 5%. Indications are that the combined centre and state GST on FMCGs could range between 12% and 14%, if applied at a single rate. At this rate, the total burden on FMCG’s should remain approximately the same as under the current structure. However, it would lead to simplication in the tax structure and would mitigate the disputes relating to classification of goods into various tax rate categories and determination of factory price for application of CENVAT. However, if food and other basic necessities were to be exempted or made taxable at a lower rate, then the standard rate for other goods and services could be pushed up to 18% or more. This could lead to disputes on classification of goods to the two rate categories. Leaving aside the issue of rates, many benefits are to be realized with respect to simplification of the supply chain which are summarized thus: Impact of GST on the FMCG Supply Chain: The introduction of GST is expected to build best-in-class capability in supply chain as well as people capability and enhance India’s cost leadership position by eliminating inefficiencies in supply chain and taxation: * Multiple Route-to-market models: Upto 35% reduction possible in time-to-market. Simplification of Supply Chain: With the elimination of central sales tax, manufacturers could implement a centralized warehousing and distribution centre and need not set up distribution depots in individual states and make inter-state sales via consignment agents. * Elimination of Tax Cascading: Currently, FMCG dealers cannot claim a credit for the service tax paid on their inputs. Restrictions also apply on claimin g credits for VAT on inputs other than goods for resale. Reduction in Inventory Costs: Currently, the CENVAT is included in inventory costs, because of which the dealers costs increase. Under the new structure, the GST paid on inventory would be fully recoverable as input tax credit, reducing the inventory financing costs. * Cash Flow benefit from tax: The dealers would be collecting GST from their customers as they make sales, but would be required to remit it to the government only at the end of the month or the quarter, when they file their returns. This extra cash float would be like a recurring interest-free loan from the government each quarter. These benefits would be then passed on to the customer in the form of Potential Price Reduction which are depicted below: ( Under two scenarios of 14% and 16% Excise Duty) Direct Impact on Logistics with trickle down benefits for FMCG: The cost of logistics in India is about 13% of the GDP, among the highest in the world. This higher logistics spend in India is attributed to the inefficiencies in the system which are expected to be done away with the new taxation regime. The previous regime has resulted in an unorganized and fragmented warehousing industry necessitating streamline of the logistics industry processes. The GST would impact the Logistics sector as under: * Consolidation outsourcing in warehousing: Achievable due to inherent advantages of low fixed costs, low employment of manpower and administrative effort. * Reduction in number of Distribution Centres (DC’s): Post GST, state specific distribution centres are expected to change to regional DCs. The outcome of this would be fewer DCs of larger size, more value inventory and a higher number of trasactions. Improvement in Quality of Services: Costs savings can be used to improve the quality of services and the usage of larger line haul vehicles, larger loads and cross docking. * Alleviation of complexities in documentation and inter State barriers: Through a uniform and seamless application of CGST SGST irrecoverable taxes such as Central Sales Tax (CST), complex documentation of inter State movement of goods, entry barriers at state borders resulting in long transportation times and imposition of local levies such as entry taxes and octroi upon physical entry of goods into designated areas can be done away with. Analysis: In order to satisfy the set of customer needs through its products and services, the firms operating in the FMCG space need to achieve a consistency between their Business Strategy, Product Development Strategy, Marketing Sales Strategy and Supply Chain Strategy. As identified earlier, the supply chain strategy which revolves around Operations, Distribution and Service is geared towards cost leadership by the implementation of GST, all while improving quality of service. In the FMCG sector, there is a need for an efficient supply chain as consumer goods typically depict predictable demand, explaining their low margins. GST helps us achieve thus by alleviating complexities inherent in the existing tax system. Facility Network Design Considerations: Increase in the number of facilities increase costs associated with inventory, setting up of additional facilities and transportation. As discussed earlier, the elimination of the Central Sales Tax can help the industry work towards consolidation of warehouses and distribution centres, reducing the number of facilities and thereby the overall logistics costs. Same has a direct impact on response time, and the savings realized by facility reduction along with the multiple route-to-market models that have opened up, could lead to a 35% reduction in time-to-market. Recommendations: Based on the secondary data collected, and the subsequent analysis of the FMCG sector the following recommendations have been tabulated for the benefit of the policy makers: * Extended date of implementation: Setting of the deadline as October, 2010 as opposed to April 1, 2010 would help the Centre solve any and all disputes related to its implementation with the States leading to a flawless roll-out. Removal of classification between goods and services: To ensure there are no classification disputes, leading to more complications and delays. * Removal of existing area based exemptions: the existing area based exemptions in respect of CENVAT should be discontinued and if need be a direct investment linked cash subsidy may be provided to support the industry, for b alanced regional development. The idea is to not break the GST chain with regard to both CGST SGST. Some of the options around re-engineering the supply chain would relate to decisions on indigenous supplies vis-a-vis imports; Intra-State vis-a-vis Inter-State procurement manufacturing service/warehousing stocking locations, in-house v/s contract manufacturing, direct sales v/s stock transfers etc.

What is Truth - Comparison of Plato and Peirces Philosophy :: essays research papers

What is Truth?   Ã‚  Ã‚  Ã‚  Ã‚  For thousands of years, mankind has persistently pursued truth, knowledge, and understanding. For most, this pursuit is a driving force which usually doesn’t end until one finds a â€Å"truth† that is satisfying to him or her. Even then, however, one may choose to look for an alternate truth that may be even more satisfying to them. This pursuit does not always follow the same path for everyone as there are different ideas as to how truth is actually obtained and which is the best way to obtain it. Two individuals and great philosophers of their time, Plato and Charles Peirce, each had their own ideas on how truth and knowledge could be obtained.   Ã‚  Ã‚  Ã‚  Ã‚  One of the main differences between Plato’s and Peirce’s philosophies regarding truth is that Plato believed truth is founded in knowledge while Peirce believed knowledge could never be obtained. Plato believed that everyone possesses knowledge and the realization of this knowledge could be achieved through recollection. This was demonstrated in Plato’s Meno when Socrates presented the â€Å"square of double size† question to the slave boy. Socrates did not teach the slave boy how to get the answer, he merely asked the boy a series of questions and the boy came to the right answer through recollection. In this way, the boy already possessed the knowledge to answer the question correctly. With this philosophy, truth is past-oriented. Past experiences and universal knowledge is the key to truth.   Ã‚  Ã‚  Ã‚  Ã‚  Plato also had the philosophy of dyadic intuitionism. Intuition, Plato believed, is the basis of knowledge. Logical progressions need not be made to determine relationships and discover truth. Plato was closer to the side of the â€Å"Realm of Being† as opposed to the â€Å"Realm of Becoming†. The ‘Realm of Being† is eternal, involves recollection and acquisition of knowledge, and consists of a more optimistic view of truth.   Ã‚  Ã‚  Ã‚  Ã‚  Peirce, on the other hand, believed that true knowledge could never be obtained. He believed that truth was future oriented. Peirce’s preferred method of pursuing truth was the scientific method. This method consists of forming a hypothesis and trying to disprove the hypothesis through practical evidence. Although Peirce thought the scientific method was the best approach to search for truth, he believed that it could only be used to disprove a hypothesis, and that nothing could be proven for certain. It is through this idea that his belief that knowledge can never be obtained is founded.

Violating Social Norms Essay

Social norms are the shared expectations of what kind of behavior is acceptable and what isn’t. Violating social norms can be very amusing for the person who’s doing it, but can sometimes gather very hostile reactions from those around you. Violating personal space, standing on the wrong side of the escalator, walking on the wrong side of the sidewalk, wearing your clothes backwards and paying with change are just a few examples of how social norms can be broken. My partner Jordyn and I proved with our project that stepping outside of the box and violating social norms isn’t always as bad as it seems. For starters Jordyn and I decided we were going to violate a social norm by going to a food place and paying with change. At first I felt really awkward because I wasn’t sure how the cashier and those around us were going to react but I just went with it anyway. Jordyn went first and I filmed her, she waited in line like normal and oddly enough when she pulled out the change it really wasn’t that big of a deal for anyone. The cashier was really nonchalant about it and even helped her to count the change, it was all very casual. The results I got when it was my turn were very similar to Jordyn’s I went up and ordered my drink and when he told me the total I pulled out my change same as last time and the cashier helped me count the change, he seemed to have no problem with the fact that I was paying with change which was actually very refreshing. It didn’t feel like anyone was being judgmental and overall I just felt very comfortable with the whole situation. In conclusion violating social norms can have varying results depending on the act you’re taking part in and the people that are around you while you’re doing it. I feel that our project was very successful because we broke a social norm but we didn’t show up with all pennies which would have probably gotten a better reaction, but in my opinion would be slightly obnoxious. I know that if I were in a cashier’s position I would be pissed so we didn’t take it that far. Regardless of the type of change we paid in IÂ  think we definitely displayed a great example of violating a social norm and I’m very proud of our uniquely found success with this project.

Introduction to Business Finance Essay

Used when a business wishes to buy a good. It lets the business supplier know the requirements of the company making the order. The form will include both purchaser and supplier contact details, along with an order and reference number. It will also show the quantity required, descriptions and prices. This will be the beginning of the process. It will be processed by the business, who will then get the order ready for dispatch. The use of these is an ongoing process. Delivery Note The delivery note is used by the business who is providing the goods. It gives the purchaser a list of all the products they will be receiving. It details any goods that are unavailable. It will also state the relevant order and reference number. This follows the purchase order in the sequence of events. Again, this is a document that is used in an ongoing process. Goods Received Note This document is sent from the buyer to the seller. It gives both businesses a record of what goods have actually been received. The businesses can use it as a check with the purchase order, delivery note and with their stock levels. This document will follow the delivery of goods. The buyer will check through all received and then produce the document. Invoice An invoice is a document that shows a business what payment is required. It gives all the details of the goods ordered and delivered, including the quantity and the price. It will also show any discounts, and if any VAT is being charged. This again will have the relevant reference and order numbers. Invoices are sent to businesses once delivery has occurred. Usually, invoices are sent on a regular basis. Credit / Debit Notes This will reduce the amount the buyer owes the seller. If payment has not been received, the buyer pays less, or the note can be used with future purchases. Reasons for this includes: * The business has been overcharged on the invoice. * There has been an error on the invoice e. g. the prices. * When damaged, faulty or unsuitable goods are returned. This will follow the invoice. The document will be sent after either the buyer or seller has highlighted the error or fault. Statements of Account sent by the Business The seller will send this document on a regular basis. It highlights to the buyer the current situation of their account. It will show what payments have been received and how much the business still owes. It also records all the invoices and credit notes the buyer has been sent. This is an ongoing process. It will occur on a regular basis – often monthly. It does not specifically follow the issue of any other document. Remittance Slips Advice The buyer sends this document to the seller advising that payment is being made to them. If the buyer is paying an invoice by cheque, they will usually include this with the remittance advice. These will be used on a regular basis. They will always follow the invoice. Cheques Businesses that have accounts with banks or building societies will be issued with a cheque system. A cheque is a method of payment for the buyer and seller to use. Usually, the buyer will write a cheque to make payments according to an Invoice or the amount on the Statement of Account. It is a safe method of payment, as it can be sent through the post and only the payee can use the cheque. These will be used on a regular basis. They will always follow the purchase and the business receiving its goods. It may be sent after the Invoice has been received or after the Statement of Account.