Change over Time: the Americas Essay

The social and economic transformations in the Americas occured as a result of new contacts with Europe and Africa from 1450-1750. Large scale European immigration occured shortly after the voyages of Christopher Columbus starting in 1492. Immagrants came over to flee from religious persecution, seek economic opprotunities, part of government sponsored attempts to found colonies, or forcibly transported there as slaves or prisoners. As more and more people came to America they brought with them crops, livestock, and diseases. The Columbian exchange greatly affected the American society. It brought with it diseases, crops, and livestock. There were devastating effects of Old World diseases on Native American populations. Infectious diseases, such as smallpox, resulted in the largest death toll in the New World. New foods became staples of human diets and new growing regions opened up for crops. Two of Americas major cash crops, sugar and coffee, come from Africa and Asia. Livestock from the Europe also flourished in the New World. One of Europeans first imports, the horse, changed th lives of many Native American tribes. Trade began to become a big part of life in America. The transatlantic triangular trade operated in the 17th and 18th centuries between West Africa, the Americas, and European colonial powers. The trade represented a profitable enterprise of enslaved Africans. The use of slaves was fundamental to growing the colonial cash crops in the New World. A constant problem in the Americas was the dissagreements between the Natives and the European settlers. The settlers imposed their economic and religious beliefs on the Natives. They often tried to convert them to the European way of living. Europeans took over their land by using their advanced technology and enslaved them as workers or maids on plantations. This led to the constant wars and revolts between these two groups and ended up in many deaths of not only the Natives but the settlers too.

Examining Hydrogen Fuel Cells Environmental Sciences Essay

Hydrogen fuel cells are potentially the energy beginning of the hereafter. Due to its efficiency and low pollution H fuel cells are far better than conventional gasoline engines. With increasing gasoline monetary values and pressing environmental issues, a new feasible energy beginning is required such as the H fuel cell, ( Swain, D. 2007 ) . ( 5 ) A fuel cell is an electrochemical device that produces current by the transition of H and O into H2O, ( Nice, K, Strickland, J. ) . ( 2 ) The first fuel cell was invented in 1839 by Sir William Grove. Fuel cells operate in a similar mode to a battery nevertheless they will continually bring forth heat and electricity if fuel is supplied, ( Anonymous ) . ( 1 ) Fuel cells run on H. Hydrogen is the most common and simplistic gas. It is exceptionally light and produces the highest sum of energy per unit of weight of 52000 Btu/lb, which is three times that of gasolene, ( Anonymous ) . ( 1 ) A H fuel cell is made up of two electrodes environing an electrolyte. Hydrogen passes over the anode of the cell and the free negatrons are conducted into the external circuit. ( 2 ) The O passes over the cathode. Electrons are conducted back from the external circuit to the accelerator where the H and O recombine to organize H2O. A proton exchange membrane is the electrolyte. If a polymer exchange mem brane is used this must be hydrated to stay stable functionality, ( Nice, K, Strickland, J. ) . ( 2 ) A Pt accelerator must be used to help the reaction, ( Nice, K, Strickland, J. ) . ( 2 ) The merchandises formed include H2O, heat and electricity. The two most promising fuel cells are the polymer exchange membrane fuel cell ( PEMFC ) and the solid oxide fuel cell ( SOFC ) , ( Nice, K, Strickland, J. ) . ( 2 ) The PEM fuel cell is used for transit such as in powering vehicles. This fuel cell has a low operating temperature signifier 60 & A ; deg ; C to 80 & A ; deg ; C and a high operating denseness, ( Nice, K, Strickland, J. ) . ( 2 ) The solid oxide fuel cells operate at really high temperatures of 700-1000 & A ; deg ; C. This cell will be used in big scale power coevals such as in mills, ( Nice, K, Strickland, J. ) . ( 2 ) One of the primary advantages of the H fuel cells is the low emanations, ( Swain, D. 2007 ) . ( 5 ) Gasoline powered autos emit pollutants such as SO2 and NO. Fuel cells rely on chemical science and non on burning which reduces emanations, ( Snyder, A. 2003 ) . ( 4 ) The lone gas released is H2O vapor. This reduces air pollution and combats planetary heating. ( 6 ) Hydrogen fuel cells are besides really effectual as they have the ability to covert fuel to energy from the minute of coevals. This eradicates multiple stairss and additions efficiency, ( Anonymous,2002 ) . ( 3 ) If pure H is used the H fuel cell can be 65 % efficient, ( Nice, K, Strickland, J. ) . If impure H utilized a reformist is required to alter the hydrocarbon into H which lowers the efficiency degree, nevertheless it is still far greater ( up to three times ) than a gasoline engine, ( Nice, K, Strickland, J. ) ( Anonymous,2002 ) . ( 2 ) ( 3 ) Due to the fact that much energy is lost turning pumps and fans in gasoli ne vehicles the overall efficiency is really low of 20 % , ( Nice, K, Strickland, J. ) . ( 2 ) In add-on to this H fuel cells achieve the letter writer of 65 stat mis to the gallon doing them a feasible energy beginning, ( Anonymous,2002 ) . ( 3 ) The dependability of a H fuel cell is a major advantage. Whereas burning engines, such as gasoline engines, have many traveling parts that require care, the fuel cell has really few. ( 3 ) This will cut down care costs and increase dependability. In add-on to this a fuel cell will non travel dead ( as batteries do ) if there is a changeless flow of chemicals into the cell, ( Nice, K, Strickland, J. ) . ( 2 ) Although ab initio production costs would be high for H fuel cells this will diminish and mass production costs will go low because of the simple building of the cell. ( 3 ) Equally good as this the H fuel cell is safe. Unlike gasoline, H will non do environmental jeopardies such as spillages. Similar to petrol H will fire when lit nevertheless it merely becomes explosive when stored up in an enclosed country, which is improbable as H disperses easy, ( Anonymous,2002 ) 3. ( 3 ) This makes H fuel cells a safe option. Hydrogen can be produced from coal, natural gas and oil. Since these militias are being depleted it is a great adventage that H for the fuel cells can be produced from biomass, sunshine and H2O, ( Swain, D. 2007 ) . ( 5 ) There are many beginnings of H on Earth. Hydrogen is found combined with other elements, chiefly C and O, ( Anonymous ) . ( 1 ) However it can be easy extracted and used to do the ultimate clean and efficient energy beginning, ( Anonymous ) . ( 1 ) Like all fuels and signifiers of energy H fuel cells have their disadvantages. One of the largest disadvantages of H fuel cells is that presently they are really expensive, ( Nice, K, Strickland, J. ) ( Snyder, A. 2003 ) . ( 2 ) ( 4 ) Many of the constituents that make up a H fuel cell such as the Pt accelerator and proton exchange membrane are dearly-won, ( Nice, K, Strickland, J. ) . ( 2 ) This would hold to diminish mostly to be economically feasible. Once this has decreased, for illustration by utilizing an alternate accelerator, mass production costs will diminish, ( Snyder, A. 2003 ) . ( 4 ) The production costs of H besides pose a disadvantage. Most H comes from coal, natural gas and oil. The pollution caused by the production of H from these resources is similar to the sum of that of gasoline engines, ( Snyder, A. 2003 ) . ( 4 ) Hydrogen can be produced by sunshine and air current to power electrolysis which does non make any pollution nevertheless this is excessively expensi ve to use extensively, ( Snyder, A. 2003 ) . ( 4 ) Another job with H fuel cells arise with storage. Due to the fact that H is such a light gas and disperses easy it is really hard to hive away a big sum in a confined country, ( Anonymous ) . ( 1 ) The challenge posed is for applied scientists to fit the 300-mile vehicle scope. However this is non impossible as it has been done in some recent vehicles, ( Anonymous ) . ( 1 ) Research workers are besides coming up with new ways of hive awaying the H such the usage of H armored combat vehicles and metal loanblends, ( Anonymous ) . ( 1 ) For H fuel cells to go feasible a PEMFC membrane must be developed that can run in high temperatures ( 100 & A ; deg ; C ) every bit good as bomber zero temperatures, ( Nice, K, Strickland, J. ) . ( 2 ) PEMFC membranes are hydrated to reassign H protons nevertheless at temperatures greater than 80 & A ; deg ; C the hydration is lost. These high temperatures are of import as the fuel cell will hold an increased tolerance to drosss. ( 2 ) Fuel cells must stay stable where every bit presently when the vehicle is turned on or off or temperatures are high the membrane tends to degrade, ( Nice, K, Strickland, J. ) . ( 2 ) Further research is required to battle this. In add-on to this exchanging to hydrogen fuel would necessitate an accommodation of substructure where H fuel Stationss, grapevines and distribution channels are required, ( Snyder, A. 2003 ) . ( 4 ) This is possible nevertheless it will take many old ages and money to construct, ( Snyder, A. 2003 ) . ( 4 ) Like all fuels hydrogen fuel cells do hold disadvantages nevertheless many of these can be combated with farther research and over clip, ( Anonymous ) . ( 1 ) Presently hydrogen fuel cells are non a feasible beginning of energy nevertheless due to their low emanations, high efficiency and many other advantages they have the possible to in the hereafter go a feasible energy beginning that is more effectual than gasoline engines.

A day without a mexican Essay

With the signing of the Treaty of Guadalupe-Hidalgo on February 2, 1848, the border dividing the Mexican people was formed. The Mexican border means various things to different people. To date, 600 miles of border wall has already been built. This wall would extend from California, to El Paso, to the valley. The first reason given by the government for construction of the wall was to prevent terrorist attacks, the next was to keep illegal Mexicans out, and the most current one is to combat the drug smuggling into the United States. For some Mexicans and Mexican Americans, the border poses threats, and for others, it establishes possibilities for oneself and one’s family. The border industrialization program, which began the 1970s, increased significantly from its previous conditions. Migration to border towns became highly prevalent. Border cities led to population growth and, simultaneously, high unemployment rates. In reaction, government officials started the maquilladora program. Maquillas (from the Spanish maquillar, ‘to make up’) are the giant sweatshops of the global economy, where armies of poor women are put to work to assemble goods for export. See more: Unemployment – problems and solutions essay The supply of women is so great that these women are treated with no value. Border industrialization began to rise and power companies such as Samsung and RCA, as evident in the movie, Maquilapolis (2006) by Vicky Funari and Sergio de la Torre, by always having lines of women ready and willing to work. Mexican government officials viewed the Maquiladora Program in a positive light, claiming it to be â€Å"an integral part of Mexico’s strategy for development. †[1] The movie depicts the maquiladora workers in Tijuana, Mexico to balance life working in these factories with their struggle for justice in the system that governs their place of work. This reiterates how machismo affected gender relations in Mexico and how woman are devalued. These maquiladoras are good because of the labor they give to Mexican citizens. However, it’s not fair for the low wages and cruelties taken on by the employees in these factories. Unsanitary and dangerous factory conditions pose threats to these women’s lives each day. The women are looking for the means of life and survival. They face jobless times, so they are forced to find jobs in labor. Despite the conditions these women have been subjected to, they still continue to remain hopeful. Senorita Extraviada (2001) is a documentary by Lourdes Portillo about the hundreds of unsolved murders of young women that have occurred over the past 10 years in Juarez, Mexico—the Mexican border city across the Rio Grande from El Paso. The Coalition of non-government organizations (NGOs) for Women (1994-2000) was created by female activists; their main aim behind the coalition was to change the cultural, economic, and political context of gendered violence in the city. This coalition organized events such as marches, press conferences, and domestic and international press was prevalent. There were many challenges against this coalition: it was the city’s first ever cross-class women’s political organization and the city’s first feminist-oriented political coalition. An external attack began to form on the Coalition. Many â€Å"elite† political and economic leaders argued that the violence was â€Å"normal† for Juarez. They argued that many of these women knew what they were doing—living the â€Å"doble vida† (double life) as factory workers during the day and prostitutes by night. Many asserted it was a recycled discourse of female trouble. The notion of these â€Å"public women† mimicked the negative talk surrounding the prostitutes as women who â€Å"contaminated† all associated with her from family, community, and nation. A â€Å"public woman† was regarded as an illegitimate citizen. Government authorities used this as a way to dismiss the influx of crimes and blame the women for the surge of violence in Juarez. Alejandro Lugo presents an analysis of the social dimensions along the border from color hierarchies to the notions of borderlands. He suggests that border crossings are â€Å"constituted by ‘inspection stations’ which inspect, monitor, and survey what goes in and out in the name of class, race, and nation. †[2] He asserts that the term ‘border crossings’ has become an exceedingly hopeful phrase. Lugo further claims that people are, indeed, afraid to cross these borders. There are a few reasons for that. Those who have legal residence in the U. S. , who are light-skinned, and those who speak English, cross borders without much concern. However, those are not American citizens, who are dark-skinned, and who don’t speak English face tough circumstances. As Lugo suggests, â€Å"while borderlands implies multiple sides, ‘border’ implies two sides. †[3] The division between the United States and Mexico is ever-present, separating those who are residents and those who aspire to live the American dream to better themselves and their family. Violence is being exercised against Mexicans at border crossings. The Border Patrol continues to isolate those who do not have legal residence and force these Mexicans back to where they supposedly ‘belong. ’ There is no in-between. As described by Lugo, many Border Patrol agents possess no acceptance for uncertainty. You must prove you belong or you’re forced back to the other side. This border symbolizes such positive things for many hopefuls seeking freedom, work, opportunity, however, at the same time, is a complete, unwelcoming division. Color hierarchies exhibit this discrimination against many dark-skinned Mexicans who are forced out of the U. S. by their own Mexican American people along the border. The border transforms itself. As evident of this border transformation is the drug smuggling. In a recent article, â€Å"Drug smugglers from Mexico move into NM town,† the border town of Columbus, NM has seen an influx of fancy cars with nice rims and a boom in the housing market. Many of these drug smugglers have fled from Palomas, Mexico where the Mexican army had previously been stationed. According to some residents, such as Maria Gutierrez, â€Å"The problem is in Palomas. It’s serene here†[4] Many have refused to come to terms that crime is starting to flood their town. This also alludes to the border transformation—not just a sign of hope to those who seek to cross it, but, now, a means of making big money for some. The Columbus police department has faced its share of â€Å"bad† cops within the force, yet the new appointment of police chief, Angelo Vega, is meant to restructure things within the town. However, even some residents believe that it would be impossible for this town to survive without illegal money flowing in. Not only is violence witnessed between Mexicans and Mexican Americans, but also amongst Caucasians. Racial injustice continues to exist to this day. Similar to the story of Esequiel Hernandez, the 18-year-old U. S. high school student killed on May 20, 1997 by Marines along the US–Mexico border in Redford, Texas, Luis Ramirez was recently murdered by two Anglo males in Pennsylvania. Ramirez, a 25-year-old illegal Mexican immigrant, was assaulted by â€Å"a gang of drunken white teenagers motivated by a dislike of the growing Hispanic population in their small coal town of Shenandoah. †[5] Both the Marines and the two men accused of this crime were acquitted of all charges. These types of racial tensions exhibit the racial hierarchies in society. Many guilty people can be set free just because of the color of their skin. In contrast, the story of the maquilladora program, the surge of violence along the border, gender relations, the influx of drug trading, and prevalence of racial tensions and color hierarchies amongst Mexicans and Mexican Americans all illustrate the dangers that face the border. These combinations of problems all make up the transformation of the border within the past several decades. It truly depicts the war of the frontiers. Many residents along the border, as in the town of Columbus are fighting to keep their town as it was by trying to rid the drug trafficking. Many Mexican Americans want a better life for their family, as well as, to not be treated inferiorly by their own people because of the color of their skin. As put by Salman Rushdie, â€Å"By crossing those frontiers, conquering those terrors and reaching their goal, they themselves were now what they were looking for. They had become the god they sought. †[6] For many this â€Å"god,† is the crossing at the border. For some, it leads to a life filled with promises and opportunities, and for others, false hopes and empty promises at their homeland are ever changing. The war of frontiers will continue to exist until the government does more to change how things are run along the controversial border. ———————– [1] Maria Patricia Fernandez-Kelly, â€Å"Chapter 2,† in For We are Sold, I and My People: Women and Industry in Mexico’s Frontier, (Albany: State University of New York Press, 1983), 35. [2] Alejandro Lugo, â€Å"Theorizing Border inspections,† Cultural Dynamics 12:3 (2000), 355. [3] Lugo, 359. [4] Alicia Caldwell, † Drug smugglers from Mexico move into NM town,† Austin American-Statesman, May 1, 2009, http://www. statesman. com/search/content/shared-gen/ap/National/US_Drug_Smugglers_Town. html, accessed on May 1, 2009. [5] Michael Rubinkam, † Luis Ramirez Killers Found Not Guilty After Beating Mexican Immigrant To Death,† Huffington Post, May 2, 2009, http://www. huffingtonpost. com/2009/05/04/luis-ramirez-killers-foun_n_195535. html, accessed on May 4, 2009. [6] Salman Rushdie, â€Å"Step Across This Line,† in Step Across This Line: Collected Nonfiction, 1992-2002, (New York: The Modern Library, 2002), 351.

Traces of Hindu Temple Architecture in Taj Mahal

Chapter 2 Traces of Hindu Temple Architecture in Taj Mahal As mentioned earlier in the old chapter that many critics have found Urdu hints and Taj edifice is a symbolical representation of Mughal memorial merely. But Professor P.N. Oak challenges such thoughts and brings out a review that the Taj Mahal is really a Hindu Temple of Lord Shiva ( Tejo-Mahalaya ) . As P.N Oak besides theorizes that a rock lettering which is known as the Bateshwar lettering is kept in the Lucknow Museum which shows that this memorial can be a temple of Lord Shiva. It was found that the size of Mumtaz’s empty tomb is non of tallness of an mean Islamic adult female of the 17th century and the grave is non of appropriate dimensions. It could be said that the Shiva Linga which is considered as really sacred and sanctum is really under the grave. The grave is on the first floor so it is non clear if Mumtaz’s organic structure is truly buried in Taj Mahal because organic structures are normally buried in the Earth and non in the flooring. This grave of Mumtaz is of the tallness of Hindu Shiva linga and if farther excavation would be allowed the consequence would come therefore Forth. Taj Mahal bears a batch of Hinduism hints and all such Markss have been pointed out by P.N. Oak in his book. On the arch of Taj Mahal’s chief grave there is a trident ( trishul ) which is emblem of all Hindu Temples in India and no mosque or any other Muslim memorial has a trident over its grave. All workss and trees which are present in the gardens of the Taj Mahal are sacred to Hindus like Lotus, Tulsi, Banyan trees, etc. The chief forms are drawn which are found are Bel foliages and Harshringar flowers, these are really used as an offering to Lord Shiva. There is a cardinal chamber in between of eight doors which provides us the thought where the emblem of Lord Chandra-manleeshwar was present. The proper flooring of this cardinal transition besides gives us an thought that Lord Chandra- manleeshwar used to dance to idolize Lord Shiva. The high day of reckoning above it is besides a common characteristic is dripped over the Shiva linga from a bowl hanging on a certain tallness. Even the ushers of Taj Mahal Tell to all visitants about the tradition of a bead of rain H2O which is falling from tallness of the dome on the grave in the cardinal chamber, this is really a topographic point from where the H2O used to drop on the Shiva Linga in the older times. There are silver doors and aureate railings which are in the fixtures of the Taj Mahal, clearly give the Indianness to the memorial because boulder clay day of the month we can happen such fixtures in our Hindu Temples. There are some ancient Hindu colored studies of eight directional arrows, 16 cobras, thirty two tridents, and sixty four flowers of Nelumbo nucifera which are in the multiple of four which is considered auspicious in Hindu faith. This study is designed in the Taj Mahal’s cardinal chamber, from the grave of Mumtaz this form can be seen really clearly. Even Tavernier besides mentioned that the bazaar used to be placed in the six tribunals of the Taj Mahal and this thing is everyone knows that in the tradition of Hindus carnivals and bazaars are set up around temples till day of the month. On all four side entrywaies of the Taj Mahal, there is trident ( trishul ) is inlaid, which is sole arm of Lord Shiva. It clearly proves that it is a Shiva temple. Some pointed out that the Taj Mahal dome has the Arabic scratching ‘Allaho Akbar’ significance ‘God is Great’ . These words were engraved on pinnacle ordered by Shah Jahan after he took over the Hindu temple and commandeered to alter in Islamic usage. But the same reproduction of the pinnacle inlaid in the red-stone courtyard does non hold that Islamic lettering. Then there are broad adorned Chamberss and an adjoining long corridor with the full length of those flats. These Chamberss are fundamentally at the lower degree than the basement cardinal chamber. The Chamberss which are right under the Gravess of King and Queen on two floors which are sealed in a hit-or-miss manner with bricks are likely to hold Hindu graven images and letterings. The corridors which may be running under the red-stone patio, they all are sealed. Likewise all the ventilator type gaps and doors in the flat row have besides been crudely walled up under the red-stone patio. We will be able to see the beauty of the belowground flats if those fillings are removed. It is really much possible that Taj Mahal has two floors above the river bed and one in the cellar which has been sealed by Shah Jahan. ‘Taj Mahal’ is a disgusting signifier of Sanskrit ‘Tejo Mahalaya’ intending ‘Resplendent Shrine’ . This name besides attach to Lord Shiva because his 3rd oculus is said to breathe a tantrum if lustre that is ‘Tejo’ . Even if we look at the existent significance of the term ‘Taj Mahal’ it means a ‘crown residence’ and non a grave. If these Gravess would hold been the existent Gravess, they wouldn’t have been so much decorated because in Muslim civilization Gravess wouldn’t have been so much decorated. The cadaver of Mumtaz, if it is buried in the Taj Mahal, it can non be in the land floor or in the basement chamber. There are other a Hindu symbols which are found in the Taj Mahal, like usage of the sacred Hindu chant ‘OM’ . ‘OM’ is crafted into the marble flower of Nelumbo nucifera both Nelumbo nucifera and OM are symbolically apart of Hindu civilization which are present on the walls of Taj Mahal even on the so called â€Å"graves† . Any pupil or bookman of architecture can clearly state that the ‘flower’ drawn on the marbles is a portion of ancient Hindu temple drawings and non of any Muslim burial chamber craft. There is one of import point besides that clip or instead span of decease of Mumtaz is non clear. Some historiographers says that, she died in 1630 or 1631or 1632 A.D. , and in the celebrated burial chamber it is written that she died in 1629 A.D. It is absurdto think cipher knows the right timing of Mumtaz’s decease. In fact, Taj Mahal has Hindu castle dimensions. Taj Mahal has many doors which are in spiked form. There are ruddy rock corridors, irritants and suites all these properties are merely like typical Rajput edifice. ‘Ghat’ which is really common in temple castle, exists in Taj Mahal. Gateways of the Taj Mahal which are now closed were earlier the topographic point to bathe in the river and travel yachting. Many suites in the Taj Mahal composite are the membranophone houses. These membranophone houses are a portion of Rajputana architecture. It is obvious that in memorial topographic point no membranophone houses are planned to do, and there is no music topographic points made in any Islamic edifices, music is really restricted, hence the membranophone houses clearly prove the manus of Hinduism in the Taj Mahal. There are so many suites for invitees, ground forces withdrawals, servers, caterers etc for any royal intents. Such architecture is ne'er used in doing any grave. All the walls and doors are besides in Hindu dimension, like Ag doors which have been discussed earlier. In the Taj Mahal there are four towers at the each room access. The top of the tower is made up by brass Kalases. Kalases is a Sanskrit word and this word can ne'er be connected to any grave and besides does non suit the Taj edifice architecture. ‘Kalas’ signifies a shinning pinnacle made up by brass or gold. This word merely comes in a connexion of temples or any Hindu castle but Taj Mahal’s top of the tower uses similar stuff and hence this besides gives us the intimation of Temple like castle alternatively of a burial grave. Three different scientific trials took topographic point to happen out the actualities of Taj Mahal. First one is Donodo chronology, in this trial wood sample is taken of several historic edifice. Second one is Thermoluminescence, in this trial a brick pulverization or whole brick is taken and happen out when this brick was baked. This trial is really helpful in happening the age of the historic edifices. Third trial is Carbon-14 trial ; this trial is helpful in happening out the existent age of any living being like wood piece or bone. Professor Mills from New York took the Carbon-14 trial by taking out little wooden piece of one of the Taj Mahal’s wooden door. This study published in theItihasPatrika. It was found out that the likely age of the sample is from 1448 and 1270 A.D. This trial clearly proves that the Taj Mahal existed much before Shah Jahan. But here I would wish to state readers clearly that the age which was proved in the trial was of the Northeastern room access and non of the Taj Mahal’s marble. In this chapter, many illustrations have been discussed which clearly tell that Taj Mahal is fundamentally a Hindu antediluvian temple ( Tejo Mahalaya ) and non a grave.

The Five Different Approaches to Motivation

The first being instincts which are the patterns of behavior that are biologically determined rather than learned. Fact: people and animals are born preprogrammed with sets of behavior's essential to survive. The second being the drive-reduction approach. It suggests that a lack of some basic biological requirement such as water produces the drive to obtain the water. The third being the arousal approach in which each person tries to maintain a certain level of stimulation and activity. The forth would be the incentive approach which it suggests that motivation stems from the desire to obtain valued external goals, or incentive. The fifth would be the cognitive approach and it suggests that motivation is a product of a person's thoughts, expectations, and goals-their cognitions. The one approach i chose would be the incentive approach. I feel that i am more motivated when there is some incentive involved because i know at the end of the day i am going to be rewarded for my assistance. For example: My boss wants me to do some work for him that might take two hours. The two hours would be over-time at twenty for dollars an hour. Fortunetly he say for the work, off the clock he would give me two sixty-five dollar tickets to the season opener for The Pistons at The Palace of Auburn Hills. The offer of the tickets gave me incentive to do the work and it only took me an hour and fifteen minutes to finish it.

Principles of Banking and Finance

Principles of Banking and Finance: Single Cashflow 1. Present Value (PV) * the value on a given date of a payment or series of payments made at other times (past or future) * Discounting from the future * Value at t=0 on a given time line (â€Å"t† is the period, ranging from 0 to n where â€Å"n† being the last period). * Net Present Value (NPV): PV after deducting all the costs 2. Future Value (FV) * The amount to which a specific sum and /or series of payments will grow on a given date in the future * Compounding (interests upon interests) Value at t>0 on a given time line Single Cashflow: Formulas FV = PV(1 + i)t PV = FV / (1+i)t i = (FV / PV)1/t – 1 Effective Interest Rate * Effective (Annual) Interest Rate (EIR) * The interest rate expressed as if it were compounded once a year. * Used to compare two alternative investments with different compounding periods * Does not include any fees incurred as part of the loan package * Nominal or Quoted Annual Interest Rate (NIR) * (periodic rate) x (number of periods per year) The rate normally quoted in the loan agreement * All-in Rate * NIR that includes all the fees incurred as part of the loan package Formulas: Uneven Cashflow Even Cashflow * Annuity – series of equal payments (â€Å"PMT†) that occur at regular intervals for a period of time (â€Å"t†). * Payment is normally made at the end of the period. For payment occurs at the beginning of the period, it is Annuity Due. Perpetuity – infinite series of equal payments Formula: Annuities Formula: Perpetuities When n > ? , PV (Perpetuity) = PMT/i

Research methods assignment Example | Topics and Well Written Essays - 1000 words - 1

Research methods - Assignment Example sistent health anxiety not only causes great suffering for the patient and those around them but is also costly in terms of higher medical care utilization (Barsky, Ettner, Horsky & Bates, 2001). Hence, it remains a priority to understand the aetiology and maintenance of hypochondriasis and to develop effective treatments. Although DSM-IV-TR (2000) currently classifies hypochondriasis as a somatoform disorder it has been argued that the underlying cognitive processes are more consistent with those in anxiety disorders (Mayou, Kirmayer, Simon, Kroenke, & Sharpe, 2005; Noyes, 1999; Olatunji, 2009; Deacon &Abramowitz, 2009,) and thus it has been conceptualized as such for the purposes of treatment (Paul, Warwick, Deale, 2003; David Clark et al., 1998; Wells, 1997). Schizophrenia is a chronic, severe, and disabling mental illness that has a particularly negative impact on patients with the disorder. For example, compared to normal people, schizophrenics will often face significant problems with developing social relationships, self-care, and are often unable to hold down a job. As a result, everybody knows that they are usually unemployed, socially isolated, and dependent on the financial support of family or public welfare. It is, therefore, imperative that mental health professionals develop effective treatments to tackle the problem. A number of different treatments have been developed to target the problem of Schizophrenia. These include antipsychotic medications, electroconvulsive therapy, cognitive-behavioral therapy, family education and therapy, and social skills training (Rosenberg & Kosslyn, 2014). Many Schizophrenics don’t like taking medication, usually because of the many distressing and long term negative side-effects. Cons equently, I would recommend treating Schizophrenia with psychological interventions, rather than medication. An experiment was carried out to examine the impact of drinking alcohol on driving ability. One hundred participants took

Comparison of the Persian Gulf War of 1991 and The Iraq War of 2003 Essay

Comparison of the Persian Gulf War of 1991 and The Iraq War of 2003 - Essay Example War and reports of war have been a reality of our life, more so in recent times. After 9/11, the threat of war had been looming large, especially with the President George Bush coming out with knee-jerk jingoistic reactions, which was pardonable considering the shock and dismay generated by the incident.Then came the actual war in 2003. The question of the political expediency of the War of 2003 was drowned in a collective American fear of threats to security. George Bush's speeches were also engineered to keep the morale of the people high, in the tradition of past war leaders of the world (Churchill, for instance)In this war rhetoric, the image of the American soldier was glorified. The soldier was a savior and a friend. In the First Gulf War of 1991, George Bush, Sr. had done the same thing. He depicted through his speeches, the perfect image of an American soldier. Our soldiers, he said, are "some of the finest men and women of the United State of America" who "leave their spouse s and their children, to serve on the front line halfway around the world. They remind us who keeps America strong: they do." (Bush). He continues, "in the face of danger, they are brave; they are well-trained, and dedicated" (Bush) He mentions that they are willing to sacrifice their lives and their time to be with their families to fight for peace for the whole world (!)There is deceptiveness, conscious or unconscious, in a speech of this nature. It is implied that peace is brought about through war - a debatable statement. There is also an implication that those who fight are there, by their own free will. "There was an American soldier who said to an Iraqi soldier: 'it's okay, you are all right, you are all right'. . . Let us always be caring and good and generous in all we do" (Bush) The image is sought to be created as if the American soldiers have gone to have a party in Iraq. It needs a vigilant media to talk of an Abu-Ghraib or a Guantanamo Bay. Bush's American soldier is t he perfect gentleman (something like the British image of their 'bobby'- the gentle policeman - who nevertheless shot an innocent Brazilian immigrant on mere suspicion that he was responsible for the London train station bombings!) Bush's speeches are cleverly done, and achieve the purpose they want. In that sense they are masterpieces of their own genre of political writing. However, they seem to fall on the border of fact and fiction. Coming to Swofford's Jarhead- the irony is that this is 'fiction', but it gives a more real picture of war than do Bush's speeches! Swofford talks of the war from a soldier's perspective. There is no attempt to romanticize it. He talks of the dirt and the dust, and the rape, pillage and arson that taint war. He brings home to us that there is never a clean war or a good war. All war is terrible and dehumanizing. Swofford himself fought as a young marine in the Gulf War of the 1990's. He had written his memoirs then, and he uses this to liberally create the atmosphere of his story. He writes of writing to loved ones, " I was in the desert, sending out messages worldwide, claiming for love with my pen, and with each letter I wrote and sealed part of me escaped the kingdom of Saudi Arabia. At time I thought I might write myself away" (Swofford, 37). Swofford's book is a powerful book about the truth of war. As a matter of fact, we must remember that throughout history, there have been many who have fought wars and have come back convinced that peace is the only solution for bringing about lasting comfort to all humanity. Swofford tells what we all perhaps instinctively know, that the real reasons for war are "the old white fuckers and others who have billions of dollars to gain or lose in the oil fields, the deep, rich, flowing oil fields of the kingdom of Saud" (Swofford, 11). Solyan's article, What Bodies talks about the attempt by the US government to hide truth from

A Conceptual Model of E-Business Coursework Example | Topics and Well Written Essays - 22500 words

A Conceptual Model of E-Business - Coursework Example Considerable confusion exists in the literature concerning the various terminologies used to describe E-Business. Terms abound with vague descriptions having loose connections to existing management literature and even more cryptic relationships to evolving technology. Despite this, however, there is the relative consensus that the core components of E-Business are Enterprise Resource Planning (ERP), Supply Chain Management (SCM) and e-commerce. It is important to note that a business may not deploy every component or even attempt to link the three components. Some texts use the term 'enterprise Resource Management" or ERM as a comprehensive term meant to include all E-Business systems in one conceptual entity. It may, thus, be argued that these systems are distinctly different, serve specific functions and may or may not "add up" to a comprehensive organizational capability. Some texts use the term 'enterprise Resource Management" or ERM as a comprehensive term meant to include all E-Business systems in one conceptual entity. It may, thus, be argued that these systems are distinctly different, serve specific functions and may or may not "add up" to a comprehensive organizational capability. The objective of this research is to distinguish and develop a conceptual model of E-Business, on the one hand, and determine, or try to evaluate the potential social impact of e-business in the Kingdom of Saudi Arabia (KSA). Within the context of the stated, it need be noted that legal strictures have inhibited the development of e-business in KSA but, these restrictions are gradually being lifted. It remains, however, important to emphasize that lack of an e-business presence in Saudi Arabia implies that, rather than evaluate the actual effect within the country of focus, the study will look towards theoretical and empirical studies on the social impact of e-business for the determination of potential, and probable, effect. The Internet has emerged as a key business medium for both large and small firms. Firms are increasingly using the Internet, the World Wide Web (WWW), and other web technologies1 to expand their markets, to conduct business transactions with customers and suppliers, and to enhance their competitive position.

Accounting systems and structure of China Essay

Accounting systems and structure of China - Essay Example This is revealed through detailed comparison of the historical phenomena that occurred in Chinese accounting system over the years. Critical assessment of the effects of culture on development and transformation of Chinese accounting is discussed with a look at significant changes within institution’s value system that supported accounting structures (Luft, 2007). The development of Chinese accounting system adopted a new dimension in 1949 after the establishment of People’s Republic of China by Chinese Communist Party (Zhang, 2005). This marked the new phase of Chinese accounting where most of the financial models were adopted from the Soviet Union (Shalin, 1999). The development of the accounting system in China is divided into two distinct periods based on different legislative contents (GÃ ¼vemli, 2001). The Chinese economic system before 1979 was planned on socialist platform, where the Central Government and the Party were the chief controllers of the economic system. After the 1979, the open door policy as well as the economic reform led towards the evolution of China’s economic and legal system. The National People’s Congress (NPC) issued several laws including the PRC Accounting Law which marked the beginning of the development of Chinese accounting system. The reforms within the accounting system turned the Chi nese accounting system into a capital market that was based on financial reporting system. This served the market-oriented economy in the year 1992 bringing the Chinese accounting system towards standardization as well as internationalization (Ashbaugh and Pincus, 2001). The first phase of accounting law was issued in 1985 by National People’s Congress and later revised in 1993 and 1999. However, the Chinese government has used PRC Accounting Law as the basic law in China safeguarding accounting structures and system. The revised laws in 1999

Career in Business Management Personal Statement

Career in Business Management - Personal Statement Example And these are just those who have passed out of high school, not to speak of the others who have graduated with impeccable IT credentials and raring to go. The corporate world was looking for them with open arms and the red carpet reception! Besides a degree in arts, an additional degree in streams such a business management is vital to career prospects these days. Business management students gain employment in wide range of careers in finance, marketing, human resource, tourism, hospitality, etc. at national and international levels. (International Business Management). I am reminded of my own inconspicuous small town background. The school I attended catered to mostly students from the lower middle income group families. The nearest and the only college in close vicinity was on the outskirts of the nearest city which was about 8 kilometers away from my house. However, the school was well run and the students had dreams of making it big one day. I was among the girls who excelled at studies and invariably always achieved good results. Thanks to my parents who instilled the right values and habits in me. Then there were some close friends who grew with me and together we came out of school with laurels and high expectations. Now I am not content with a degree. I want to specialize. ... Thanks to my parents who instilled the right values and habits in me. Then there were some close friends who grew with me and together we came out of school with laurels and high expectations. Now I am not content with a degree. I want to specialize. I am glad the syllabuses these days are geared towards specialization. I always knew in my heart that management was for me. The idea of planning, organizing and managing always appealed to me and I have already learned some of the basics in this stream when I was in the secondary section. Competition is in my blood. I am capable of turning on all my inner qualities to achieve the best possible results. I believe in activating the finer and nobler aspects of ones qualities in pursuing any goal. The progress we see today is not the result of wars and political might. Rather, it is the result of painstaking research and path of reason followed by men of scientific vision and literature genius. The course that I am about to take will take me 3 years to complete if I do it full time, or 4 years sandwich.(Course Information). Persuade an agreeing and informed audience to act (why is it urgent enough to act). Appeal to ethos by presenting and addressing counterarguments or warrants. A good army general will always reconnoiter before actively entering a war zone. He is aware there is a good deal of action to follow in the days, months and maybe years to come. Hence, he will make preparations by getting the complete picture about the enemy territory and capability. (John Ellison Kahn et al). Now that I am at the threshold of a career, I am determined to enroll in a good reputed college for a 3 years or 4 years course in International Business Management. Having worked for a year in a mega

Individual Rights and the Law Case Study Example | Topics and Well Written Essays - 1500 words

Individual Rights and the Law - Case Study Example Article 5of the Human Rights Act guaranteeing liberty is the most important article for detained mentally disordered people. Interpretations of article 5in the context of persons of unsound mind resulted from the decision of the European Court in the case of Winterwerp V the Netherlands. Detention under article 5(1) e is considered lawful only if the patient is deemed to be of unsound mind. Also, it is necessary that the mental disorder must be of a kind or degree warranting compulsory confinement. Further, continued confinement should depend on the persistence of the disorder. Finally, the detention must be in accordance with the prescribed law. (Potential impact of the Human Rights Act on psychiatric practice: the best of British values Rosanne MacgregorMorris, Jane Ewbank, Luke Birmingham). Scottish and other European Cases challenging restricted medical treatment have largely been unsuccessful as current clinical practice generally does not breach an individual's human rights and recent Scottish Case Laws, have high - lighted that an individual patient's rights may be of a lower priority than public safety. Following the decision of the European Court of Human Rights, in X V United Kingdom, 1981, 4EHRR 188, The Mental Health (Scotland) Act 1983, introduced a periodic right of appeal for restricted patients enabling them to apply to the sheriff annually for a discharge. The relevant provision is section 63 of 1984 act. According to this section as long as it is required, the sheriff and Scottish ministers do not discharge a restricted patient from the hospital. This is in order to protect the public from serious harm, regardless of whether, the patient is treatable or not. These cases bring into focus the conflict between the individual's right to liberty, now enshrined in The European Convention for the Protection of Human Rights and Fundamental Freedom (The Convention) and the duty of the state to protect its citizens from harm. We will now, consider three very important cases in this context. Case One. The applicant Karl Anderson formerly known as Karl Tonner pleaded guilty to manslaughter on the basis of diminished responsibility at Dundee Sheriff Court in 1968 to an indictment containing a charge of culpable homicide in respect of assaulting a girl aged 12 and then killing her, . Tonner was charged with culpable homicide and in the High Court at Edinburgh, on 6 December 1968, the judge authorized his admission to, and detention without time limit in, the State Hospital at Carstairs under Section 55 of the Mental Health (Scotland) Act 1960 ("the 1960 Act"). On 8 July 1999 Anderson appealed to the Sheriff at Lanark under Section 63 of the 1984 Act for an absolute discharge under Section 64. This appeal was based on the 2 August 1999 judgment was given in the case of Ruddle v. The Secretary of State for Scotland 1999 G.W.D. 29-1395. In this case Noel Ruddle appealed to the Sheriff under Section 63(2) of the Mental Health (Scotland) Act 1984. He sought an order in terms of Section 64(1) (a) of that Act directing his absolute discharge. Ruddle's argument was that he was no longer liable to be detained in a hospital for treatment since: he no longer suffered from a mental illness justifying his detention as a restricted pati

Journal 2 Essay Example | Topics and Well Written Essays - 250 words - 3

Journal 2 - Essay Example Nonetheless, this essay aims at analyzing ethical discrimination. In most cases society have some stereotyping behaviors and they apply or use to discriminate against others in the society. For instance, the study carried out by Dr. Sinikka Elliott, a professor of sociology from North Carolina State University, shows stereotyping in the sexuality of teenage girls and boys by their parents (North Carolina State University 01). From the study, Elliott notes that parents of these set of boys and girls do not believe that their child know or have sexual desires. However, as per report, parents who think that there teenage children may have such feeling, state that their children may be driven to such actions by opposite sex children from other families. This notion is not appropriate for the cohesiveness in the society were members of the society set blames on each other. Therefore, for this case, parents must accept sexuality of their teenage children and learn ways of teaching them on the same rather than blaming the same of teenage children from ot her families thereby leading to discrimination in the society. North Carolina State University (2010, May 4). My kid wouldnt do that: Study shows parents difficulty with teen sexuality. ScienceDaily. Retrieved December 8, 2013, web

Working Time Regulations in Europe Essay Example | Topics and Well Written Essays - 10000 words

Working Time Regulations in Europe - Essay Example An ontological enquiry into the nature of work was undertaken along with the historical analysis of the available data leading to the present decision to choose civilized hours of work in Europe. The knowledge of the socio-cultural milieu of Europe is essential to this study. The statistical tools in the form of various charts have been used through out to validate each position arrived at in this study.Social Aspect of Human WorkHuman work derives its importance from its connection to other men. Work comes from man and it is directed to man. By work, man is able to go beyond himself and reach out to others. In Khalil Gibran’s words: Work is love made visible. Man by his work alters society for the better. Thus it is a truly other- centered activity. Theoretically this could enrich economic life and could mitigate social inequalities but history has shown that it has often made people embittered in some places and has resulted in a decline of the social status of the underpriv ileged. While a great number of people still lack the basic necessities of life, some live their lives in enviable luxury. Extravagance and squalor exist side by side. While a few are privileged with the power of choice, many do not have any control over their deprived condition and work and live in circumstances unworthy of a human being. The Industrial Revolution indeed has ushered in the machine age, but it has brought about a dehumanized mass- work culture all over Europe. In all ages men of vision understand the pitfalls of fast change.... The history of mankind is marred by the gruesome tales of atrocities committed by some on a few by various forms of subjugation. The so-called golden ages of mankind, strewn with wonders of mammoth size and architectonic finesse, the marvels in stone and bronze and the sprawling pleasure palaces are soaked in blood, sweat and tears of millions of slaves. The ships that plied the ocean bed were powered by rhythmic pulling of the oars of countless number of chained galley slaves that perished in unknown seas. The auction centers of Africa where men and women were exhibited and bid by the ruthless slave traders and shipped to various destination in Europe and America to man the plantations there, produce in us, the reverberation of the question which Cain asked God: Am I my brother's keeper (The New Revised Standard Version, Gen.4.9).Though the visible signs of slavery through collective bargain, education, legislation and the salutary influences of teachings of religions have been miti gated to a large extent still there is a tendency in man to dominate others. Many veiled forms of slavery are present in many parts of the world. This is a matter of genuine concern. While man enlarges his power everywhere, he does not always succeed in subjecting it to his ultimate welfare. The concept that destiny of an individual is intrinsically and inseparably connected with the destiny of entire humanity eludes many people. Man's adventure in science and technology have provided such an abundance of wealth, resources and economic power, and yet these blessings have been withheld from a large proportion of the worlds citizens as they are still tormented by hunger and poverty and millions

GDP Essay Example | Topics and Well Written Essays - 1250 words

GDP - Essay Example As per the UN system, presentation of statistical record of GDP is the basic requirement for receiving financial loan or World Bank aid. The positive change in the GDP level, after consuming such loan is an indication that the financial aid has really helped the country. Around a few decades back, the military might was an indicator that displayed the country’s superiority and well-being perfection. However, now it is the economic independence and power, which has taken this place. Hence, an administrator or chief executive of any country is judged by the change in GDP levels that the person could manage, while heading the affairs of the country. During 1930s and 1940s, Gross National Product (GNP) became the tool to measure the country’s progress and prosperity level. GDP has carried this legacy to measure the nation’s living standard in terms of Gross Domestic Product. GDP is a good tool to analyze any country’s output and consumption data. This gives an indication of the goods produced in that country along with the rate of consumption of these goods by the people of specific country. However, this measurement was more accurate during the days when different nations had closed economy. With globalization, the world trade has received new boost, which encourages almost all nations to throw open its economy. This has resulted in synchronization of world economies. Hence, GDP can now be seen as a tool that measures economic prosperity of any nation in terms of change in the volume of trade conducted by the country within a specific period. However, GDP does not take into consideration the amount of domestic work for calculating the figures. The early inventors of GDP like Simon Kuznets and John Maynard Keynes did not take into account the amount of work done for doing different domestic chores like dish washing or laundry and

Entrepreneurship Essay Example | Topics and Well Written Essays - 2750 words

Entrepreneurship - Essay Example As a fast growing company that cares for the environment, Greenenergy has received many awards and recognition in the UK and other markets. Greenenergy started supplying low sulphur fuels to reduce on air pollution in all markets. However, the company shifted from low sulphur fuels to bio fuels to address the growing concern of global climatic change. Greenenergy has grown rapidly to be a leading supplier of fuel in the UK. The company supplies about 10 billion litres fuels including petrol, bio fuels and diesel. This is more than 25% of all road fuel that is supplied in Britain (Greenenergy 2012). Greenenergy’s main customers include supermarkets and oil companies. These are the major retailers of road fuels. Fleet users are major customers for diesel. Although Greenenergy supplies large amounts of road fuels, it does not own any petrol stations but supplies fuels to its customers in bulk. Greenenergy’s objective is to expand its operation by offering high quality prod ucts at low prices to its customers. This strategy has worked to attract new customers and retain existing customers. Consequently, Greenenergy’s market share has been expanding since its establishment. The company evaluates its supply chains to increase their efficiency and cut costs. Consequently, Greenenergy can sell its products at low prices without compromising on quality. ... Some of the factors that influence a new venture’s success include the time spent in the business, amount of start-up capital, risk management strategies, and government policies. The characteristics of the entrepreneur have significant influence on business success. The level of ambition and experience of the entrepreneur will determine their persistence in new markets. Experienced entrepreneurs are likely to last longer in the market and achieve significant levels of success (Gelderen, Thurik & Bosma 2003, p.319). This implies that an entrepreneur plays a significant role in the growth and sustainability of a new business in the market especially in risk management. The approach that an entrepreneur uses to launch their business will depend on the amount of information, experience and skill that the entrepreneur possesses. Gilbert and Erying (2010, p. 92) indicate that successful entrepreneurs have the capacity to analyse risks involved in a new venture. Successful entrepren eurs identify and eliminate risks systematically. Ignoring risks could lead to losses in a business and sometimes an entrepreneur is forced to exit the industry. Thus, systematic elimination of risks enables entrepreneurs to tackle risks in the right order with the right methods and resources. Every entrepreneur must recognise that risks are different and have different effects on a business’s growth process. A wrong approach to eliminating risks may lead to the failure of a new business venture. This implies that the level of success for any new venture depends on the capacity of the entrepreneur to deal with all the risks involved correctly. Effective risk

Careers Requiring Medical Terminology Essay Example | Topics and Well Written Essays - 500 words

Careers Requiring Medical Terminology - Essay Example The data management team is responsible for coding for reimbursement and records purposes. The teams are comprised of management and specialists and each member needs a knowledge of medical terminology. Coding specialists translate diagnostic and procedural phrases into codes appropriate for medical records. The data specialists are responsible for the accuracy of clinical coding. The data quality manager is responsible for developing and maintaining a quality plan for coding, reimbursement, and records (Coding). The medical transcriptionist requires a knowledge of medical terminology to translate the record of a person's medical history, diagnoses, treatment, prognosis, and outcome from oral to written form (Medical Transcriptionist). The medical billing specialist analyzes and corrects claims for private insurance, HMO, Medicare, and Medicaid. It is essential that they have an understanding of medical terminology and the CPT and ICD-9 codes (Certified Medical). The Health Information Management (HIM) compliance specialist coordinates the compliance of terminology and coding with professional and legal requirements (HIM Compliance Specialist). Almost every career in medicine uses medical terminology. This specialized language is useful in specialized patient care, interaction with physicians, and working with the insurance companies. In the modern medical career, this terminology is an educational imperative.

Critical Analysis - Article will be provided Lab Report

Critical Analysis - Article will be provided - Lab Report Example While space has been discussed in mainstream media outlets in programs like â€Å"Star Trek†, it can most definitely be said that the only real way to understand space in its true form would be to experience it for one’s self by experiencing the wonder of traveling to it. As Dr. Klein writes, â€Å"In 1998, at the 44th Annual Meeting of the Florida Philosophical Association, Dr. Roy Weatherford gave his Presidential Address, on the moral imperative of space travel. Weatherford argued that human lives are intrinsically valuable,† (Klein p.8). Dr. Weatherford himself goes on to make claims that most would call very controversial, even for his day. While some have argued for the need of population control through means of birth control and such, Dr. Weatherford on the other hand made claims to the extent that not only is it wrong in his view to champion birth control, but that the human race should strive for maximum reproduction. This sort of statement resembles the mindset of human dominance even above all else. One could argue that each found their stance to be valid and held their own individual ideas in high regard. It is very believable that space exploration would be of such great importance as it came to the advancement of the learning of mankind. As for Dr. Weatherford’s argument against the use of birth control, while this is something that has been argued before, in the end appears to have more of a religious undertone to it rather than the potential scientific discoveries and benefits of the initial argu ment made. Further examination of his argument in this case leads to the conclusion that not only is Dr. Weatherford arguing for the mass production of the human race, but that there is encouragement on his part for the idea of mass producing the human race not only as much as possible, but in as many places as possible. Dr. Klein would have to of thought this when he reviewed Dr. Weatherford’s statements for his own article. Rather than

Undecided Assignment Example | Topics and Well Written Essays - 1000 words

Undecided - Assignment Example ese economy has grown at the phenomenal rate in last two decades; however, GDP growth rates between the year 2010 and 2014 has been falling consistently after touching close to 12% In spite of the over 7.5% GDP growth rates between 2010 and 2014, unemployment rates in China remained between 4 and 4.3% in last four years. Reduced exports create huge impact on unemployment rates; that in turn, affect GDP of the country. Not only that but also it results into lower private sector investment in the country (Marcelis, 2008). In 2009, China’s exports continued to decline month after month. While in March, 2009, exports were down by 17.1%, it declined further in the month of April by22.6%. The following chart shows how exports were affected between 2008 and 2009. Consequent to this, private investment declined considerably; however, intervention from the Chinese government in the form of stimulus package provided some respite to the economy. Fan Jiaping, the economist from the State Information Center, remarked then, "Export demand doesnt show any signs of turning for the better" (Batson, 2009). The following chart suggests that in the beginning of 2010, the inflation rate was negative in China that subsequently rose to the level of around 4% in 2012; however, since then after touching nearly 1% in the middle of 2013 it has again rose to the level of above 4%. This surely does not augur well for the economy, currently. As per Jeffrey Towson and Jonathan Woetzel, six mega trends are changing economy and business of China and they are: Huge manufacturing sector, burgeoning foreign exchange reserves, over 400 million strong Chinese consumers, huge spending on education, urbanization in a large scale, and information technology. The Chinese economy produces 90% of the worlds personal computers, 80 percent of the worlds air-conditioners, 90 percent of the worlds mobile phones, and 70 percent of the worlds solar panels. Manufacturing contributes to the 40% of the

Corprate risk managment Essay Example | Topics and Well Written Essays - 1250 words

Corprate risk managment - Essay Example Risks can be beneficial if properly managed (Merkhofer, 1987). Fate favors the bold; those who dare to dream and take calculated risks. Without risks, there are no rewards. Every decision in an enterprise is based on risks. The decision to manufacture more goods in anticipation of a sales pitch is a risk, so is the decision to stock particular goods. There is no guarantee that there would-be customers or that the speculative effort will be rewarded, yet enterprises do take these risks and are rewarded for the same. Risk management is an integral part of doing business in any organization. It can be implemented at both the strategic and operational levels of the business. This necessitates the cultivation of a risk culture. There is no universally accepted risk culture or practices; this may be because different industries face different risks (Focardi and Jonas, 1998). Even if the organizations are in the same industry each organization faces their own unique risks, which will need a unique way of managing. However, the basic risk culture activities include scenario analysis; economic capital modeling and risk control self-assessments. Scenario analysis is the determination of the particular context within which the risk occurs; economic capital modeling involves making financial projections based on certain risk management decisions while risk control self-assessment involves the monitoring of the risks with the view of establishing whether the decision is still viable. The various types of risks include hazard risks, financial risks, operational risks and strategic risks. The paper will examine the decisions that a management can make when faced with a risk (Bouham, 2008). a) Key Risk Management Decisions Risk management is a cost-benefit analysis strategy (Kropp and Schoffran, 2007). Most of the risks usually externally originate threats. According to the SWOT analysis model, any factors that are internal and positives are the strengths of that organization, if they are internal and negative, then they are the weaknesses of that organization, if the factors are external and positive, they are considered to be opportunities that the organization can explore to its benefit while if they are external and negative, they are the threats to the company, and these are the factors that pose as risks to the organization. The costs of decisions to be made are juxtaposed against the benefits expected and the relevant actions can then be taken (Gabardi and Tichy, 2013). There are generally five key risk management decisions. These decisions depend on their impact and probability of happening. The first management decision may be to totally avoid taking the risks. This means that the organization drops the activity that has the probability of that risk arising; it infers total exit, for instance, if it is manufacturing company, then it stops manufacturing and winds up the business. The second decision is risk reduction. This involves making strateg ic decisions that will reduce the likelihood and or magnitude of the risk. The third decision may be to take alternative action by considering other viable options that minimize the risk. The fourth decision is to share the risk by taking insurance cover. Most companies prefer this decision, but it does not work in certain situations. The last decision may be to accept the risk when it occurs and enjoys all its benefits and incur all its

Answers to Prompt Questions Essay Example | Topics and Well Written Essays - 1250 words

Answers to Prompt Questions - Essay Example However, the idea of Plato that knowledge is inclined more on the non-sensible Forms contradicts his own metaphysical claim that Forms would depend upon the interpretation of the philosopher’s works. According to Irwin (154), Plato’s epistemological claim states that â€Å"these Forms are inaccessible to the senses.† While Plato expressed that his metaphysical claim is â€Å"the Form of F has properties that no sensible F can have.† However, according to Silverman, epistemology is about the acquisition of knowledge and what knowledge is (Silverman). On the other hand, metaphysics is anything which can be thought and said to be. One cannot fully endorse Plato’s theory of Forms as there are difference in interpretations and opinions of the said work. Not all knowledge is being considered as knowledge by the philosopher. It is only those people who have philosophical thoughts or the non-sensible ideas which are being considered as knowledgeable. This p roposition does not apply to those who are exerting more on their physical capabilities. Acquiring skills can still be considered as knowledgeable by other people or group of thinkers, but not Plato. The idea quite discriminate skill workers which are very much part of the society especially with regards to the economic and workforce aspect. Though what the skilled are doing is sensible, their actions are still knowledge because they are thinking what to do next on a systematic manner. In this aspect, the famous line â€Å"I think, therefore I am† by Rene Descartes can come into context (Irwin, 148-55; Silverman; Russell, 516). Plato makes people seem that knowledge is unachievable which is contradicted by Descartes. According to the latter, there is no perfect knowledge. If the idea proposed by Descartes would be considered, one can be considered knowledgeable without the need to measure up to forms or criterions. Descartes may not have proven to everyone the existence of Go d; however, he had proclaimed its existence in his works. The author stated that the knowledge which a person acquires is from a supreme being, which is God. This is supported by the statement: But after I have discovered that God exists, seeing I also at the same time observed that all things depend on him, that he is no deceiver, and thence inferred that all which I clearly and distinctly perceive is of necessity true: although I no longer attend to the grounds of a judgment, no opposite reason can be alleged sufficient to lead me to doubt of its truth, provided only I remember that I once possessed a clear and distinct comprehension of it. (Descartes & Veitch, 109) There might be no concrete evidence to prove the existence of God. Nevertheless, knowing within the self that a supreme being exists is enough to convince the self and preach about its existence or truthfulness to others. Though there is neither a concrete fact nor a distinct indication of God’s existence, Desca rtes proposed his readers to meditate and reach within the self to be freed from the doubt that is covering them from recognizing the presence of a higher power. In most if not all of the writings attributed to Descartes, there is always an indication towards the existence and acknowledgement to the things created and attributed to the power and creation of God as the Supreme Being and higher power (Russell, 515-20; Descartes & Veitch, 103-10). There will always be people who would be skeptic upon the idea of God’

English is good for me Essay Example | Topics and Well Written Essays - 500 words

English is good for me - Essay Example Academic writing incorporates a more complicated language compared to other forms of writing. For this reason, students through introductory courses, learn how to carry out research and use well-constructed arguments in expressing their ideas. Furthermore, academic writing requires relatively high grammatical proficiency, and which however, should not lead to failure by the student to concentrate on the content of the article (Koll, 2012). Regardless of how proficient the level of grammar used is, if the content does not meet the required standards, a student can still obtain very low marks, and hence the two must be given equal attention. Secondly, an English Introductory class usually has comparatively less number of students. This is to allow for a learning environment with quality supportive community for better results. Teachers of such courses employ such learning approaches as peer editing of work, group work and writing workshops that help build a functional community in which skills can be interchanged and hence learning becomes faster and easier. Peer editing and group work help foster learning, as students find it easier it interact with fellow students more than with their teacher. Through this, they are able to challenge themselves, learn from each other, and even approach their teacher as a group with problems that none could find a solution to, thus passing the obstacle of fear of expression typical of many college entrants. Taking an Introductory English Course also improves study skills among students. Since such course are usually the first classes new college students attend, they are tailored to help with not only writing skills, but also with other areas key to academic success such as good scheduling, organization and coordination. Scheduling and organizing work always present a great challenge to new college students. The hype of being in college, need to

All quite on Western front-Enrich Maria Remarque Essay Example for Free

All quite on Western front-Enrich Maria Remarque Essay Remarque, being a veteran German of the World War 1, could depict the physical and psychological duress, the government soldiers had to tolerate. He narrates the mental tug of war the soldiers had to bear on being detached from civic life comprising of family and friends. This mental war was allying with the field fight. Remarque in his book does not articulate heroism, but he gives a vivid description of the mental agitation the soldier goes through . having once sailed in the same ship, Remarque could feel the monotony and constant fight for life. This story relates to the kind of trauma and loneliness, the foot soldiers went through. The war had snatched their peace of mind there by causing a situation of alert all the while around them. There was an air of struggle flowing throughout, struggle for piece, struggle for victory, struggle for food and struggle for existence. Remarque remarks, the life of soldiers are always at a jolt and yet they appear old and dead being thoroughly, emotionally drained. The soldiers are here merely escaping from their own self. At this jovial age, the world of love that they had once created is brutally shattered to pieces by their own hands. The author depicts a poignant description by narrating the awe and feeling of being abandoned makes the mental state of the foot soldiers all the more morose. The protagonist of the story, Paul Baumer who was moved by his mentor, joined the German army and entangled himself into an unsigned bond of serving the country at the price of leaving behind the personal life which had just started showing the colors of youth brimming with high spirits. He had also left behind his ailing mother. But now avenues of repentance are lost. Many others like Paul had been a false prey to the futile war. This amusing anecdote throws light on the life in the trenches of the German camp. The outcome of the war brought nothing but destruction, death and needless waste of mankind. The youth directly, though bravely, encountered brutality, soiled dead bodies and evident death which might be their awaiting future. The story highlights the psychological insight resulting out of the pathetic incidences in the trenches. Though being part of the war, the protagonist and his co-mates realized the futility of the war which had brought with it a needless waste of human life in form of mass death. The trenches had a miserable and pitiable sight. The priceless human life turned valueless. Even a stone heart would surely melt at such a terrible death game. The very sight traumatizes people, but the soldiers were facing them boldly. Though trained to be tough, the soldiers break down at the loss and sufferings of the fellow beings. The cooks of the army cooks for hundred soldiers but ends up in serving eighty of them. They often show their frustration by declaring not to serve unless all hundred are present. But they realize the fact that this figure would always be a diminishing trend and complains fatality to none other than fate. The author depicts the character of Tjadesa as a carefree, apathetic person grinning over the cook’s reaction. Though it seemed that there were no trace of repercussions on Tjadesa, but it was his unnatural behavior which depicted his concern and fear. He showed joyous expressions despite the losing his comates for ever, this were out of gratitude of still being alive. Though tjedas’s behavior seemed weird, but his discrete way of accepting the inevitable losses. The ideas ejaculating out of the soldiers mind were often weird, like they felt the war should have been fought by the leaders within a ring rather than such merciless slaughtering and cruel blood shed. The futility of war has given rise to restraint traits of human like selfishness, jealousy, envy, violence and being opportunist. Eventually the brutal results of the war some how dries up the sense of morality, dignity, empathy and many such emotions in the soldiers and life becomes like an unfertile land yielding nothing grow more unfertile for days to come. Similarly wars too yield nothing but destruction, emptiness and ruined humanity. The war may end in victory but the society is held back by the rudderless youth detached from social and moral life and lives with frustrations of shattered dreams. The rumbustious youth turns into old folk. The author relates the feelings of Paula’s, â€Å"Youth! We are none of us more than twenty years old. But young? Youth? That is long ago. We are old folk. † BIBLIOGRAPHY: Erich Maria Remarque, All Quiet on the Western Front. Wikipedia- All Quiet on the Western Front. www. docshare. com.

Health Unit Coordinator Essay Example for Free

Health Unit Coordinator Essay Health unit coordinators provide support in areas of the hospital where nursing care is provided to patients. They perform a variety of services to patients, visitors, and hospital management. Health unit coordinators receive new patients and give information and direction to visitors. They have good communication skills to perform the follow tasks: answering the telephone, providing information to the health professional staff, answering patient signals, and taking and delivering messages. see more:explain why it is important to assess health and safety risks Unit coordinators also need a working knowledge of medical terminology for transcribing doctors orders, copying and compiling information from patients charts, and scheduling tests and appointments for patients. Other duties include maintenance of records, maintenance and inventories of supplies and equipment. At the direction of nurses or doctors, the unit coordinator also makes emergency code calls. Specialty areas include reception, scheduling, communication, archive maintenance, clerical duties, coordination of non-clinical tasks, and safety. Most health unit coordinators work in hospitals. The work environment is often fast-paced with many activities in progress at any given time. Although health unit coordinators may receive on-the-job training, many hospitals prefer to hire those who graduated from formal education programs. These programs are offered by vocational schools, adult education centers, and community colleges and take a year or less to complete. In training programs, students receive a combination of classroom and clinical training. They learn clerical skills, medical terminology, hospital organization, legal and ethical responsibilities, transcription of doctors orders, computer operation, and other relevant courses.

Research in sports coaching

Research in sports coaching Coaching In recent years coaching has become a much larger area for research, this is so that the complexity of the coaching process may finally be understood. Due to the nature of professional sport demanding a high quality of coaching there have been rapid developments in coaching as a profession (Woodman, 1993).As a result of this increased need for success in coaching it is becoming more desirable for other coaches to be able to replicate the same coaching processes that have proved successful previously, to do this researchers have attempted to model the coaching process. As thought by Lyle the approach to coaching may be seen as a sequential process, it is described as dynamic and systematic process that follows lots of stages and includes many contextual factors (Lyle, 1993). In similar research by Borrie and Knowles they also agree with the rationalistic approach, this was defined as a ‘series of stages that the coach has to go through to help the athlete learn and improveâ€⠄¢ (Borrie and Knowles, 2003). In lots of research it is clear that many researchers believe the process may be modelled, examples of this are shown by Lyle, Fairs and Sherman. These examples of research show that the coaching process is methodical and may be condensed into a diagram form for representation of how the process is carried out (Lyle, 2002; Fairs, 1987; Sherman et al., 1997). Following a successful representation of the coaching process via a model that can be easily replicated, the potential for improvements in education and teaching of these coaching processes is huge as it allows coaching as a profession to become more effective (Csikszentmihalyi et al., 1993; Jones and Wallace, 2005). Not all research into the coaching process supports the same argument, for example Jones and Wallace (2005) suggest that it doesn’t follow a sequential pattern and cannot be rationalised. This is due to the process being seen to have too many external factors that have to be included, as a result of this the process is viewed as an inherently ambiguous activity that cannot be modelled (Jones and Wallace, 2005). In recent years Jones et al (2004) have focused on the intricate and dynamic nature of how coaches help to prepare athletes for competition (Jones, Armour and Potrac, 2004). The conflicting research that has been conducted on the coaching process leads to a belief that coaching may be too complex to be modelled as the contradictory understanding affects the accuracy of each model. Although coaching is clearly a very complex process it has still been looked at from a rationalistic viewpoint in an attempt to model the process. Lyle suggests that for an improvement in coaching education to occur we must first understand the coaching process in principle (Lyle, 1999). By using a rationalistic perspective to look at the coaching process Lyle suggests the process can be modelled and will therefore have a subsequent effect on improving coaching education (Lyle, 1999). In the research conducted by Lyle it also suggests that there are two types of models for coaching, these are models of and for the coaching process. Models for coaching come from an idealistic perspective that derives from the use of assumptions made about how the process is carried out; On the other hand models of coaching lean more towards analysing successful coaching practice to produce a method of the coaching process (Cushion et al., 2006; Lyle, 1999).Categorising the types of research helps to i dentify the purpose of current models as well as identifying the structures of such models. In 1987 the objectives model was created by Fairs, this was developed by using a systematic approach to identify the key sections that form the coaching process structure. This model identifies that coaching follows a number of structured stages that are also seen as being interrelated (Cushion et al., 2006; Fairs, 1987). This model can therefore be used to effectively represent coaching in a diagrammatical form, however the nature of the model still allows for flexibility due to an emphasis on analysing and reassessment of targets (Cushion et al., 2006).The objectives model does link in well with the coaching process whilst still being logical, however this model has taken criticism due to the overly simplistic nature throughout the structure of the model (Cross and Ellis, 1997; Jones and Wallace, 2005; Lyle, 1999).The criticism has arose mainly due to the lack of detail when looking into the coach athlete relationship. There are many contextual factors that haven’t been acco unted for which therefore leads to the model not being directly specific to the coaching process (Jones and Wallace, 2005). The main downside to the objectives model is that the athlete coach dynamic isn’t highlighted to show a good representation of the interpersonal relationship that is clear for anyone who has taken part in sport, due to this there is a lack of validity because of the lack of connection to real coaching practice (Cushion et al., 2006). Following the critique of Fairs (1987) objective model Lyle (1999) produced a model that would aim to support that the coaching process does follow a rationalistic and sequential process but also wanted to take into account the complex contextual factors that the objective model lacked. Lyle’s model has also been criticised for its lack of flexibility when trying to adapt to the messy reality of practice (Cushion et al., 2006), for example; the model fails to reflect on how a coach may have to adapt to not many people turning up, this occurs regularly in sport as there is a constant flow of power between the coach and athlete showing that nobody is ever completely powerless (Layder, 1994). Although these models are beneficial to outlining the coaching process and its factors, they are still limited as to how much they can be used as an educative tool, this is due to the overall lack of in depth knowledge relating to the social dynamics that occur between the coach and athlete (Cushion, 2004). As the need for a fixed model to describe and show how the coaching process happens is large research has almost been forced to condense the process in an attempt to conceptualise and rationalise coaching, this however has led to the models being unable to make sense of the ambiguous nature that occurs during coaching practice (Jones et al., 2004; Jones and Wallace, 2004). Although in some cases models have attempted to investigate the interactions between coach and athlete they haven’t been able to understand the realistic complexity that underpins the relationships (Jones and Wallace, 2005). Viewing coaching as an inherently ambiguous activity leads us to begin to see that attempting to model coaching is counterproductive when trying to understand the practical applications of coaching (Jones et al., 2004; Jones and Wallace, 2005). Poczawardowski et al (2002) attempted to understand the coaching process further by taking a phenomenological approach to investigate the coach/athlete dynamic. This approach supported the theory that the athlete/coach relationship doesn’t follow certain patterns and have fixed reciprocal interactions (Poczawardowski et al., 2002). Again the complex athlete coach relationship was found to be unique for each individual interaction, this supports that both the athlete and coach personally author their own actions during the interactions. Jones and Wallace (2005) suggest that in order to improve coaching practice as a whole the coaches should practice situations where they themselves have low controllability and incomprehensibility, this will benefit the coaches as they will develop skills to quickly evolve to changing circumstances that require different measures of organisation and planning, doing so will lead to a more realistic expression of actual coaching practice (Jones an d Wallace, 2005). Using this method suggests that coaching is linked to orchestration as it has been shown that expert coaches recognise the parameters and respond by acting in an unobtrusive and flexible manner so as to adapt to the ever changing situation that coaching is subjected to (Jones et al., 2004). Even though there is rapid increase in acknowledgement of the coaching process as a whole and in the area, there is still a lack of a definitive list of concepts and factors to create a clear conceptual base to understand the coaching practice accurately (Cushion et al., 2006). All of the rationalistic models created to help better understand the coaching practice have been criticised, generally where all concepts fail is in the understanding of the unpredictable situations that arise during coaching, the main part of which is the extraneous variables that occur during both the athlete/coach relationship and factors that may affect training (Gould et al., 1990). Detailed research by Jones and Wallace (2005) and Poczwardowski et al (2002) revealed the real complexity of the coaching process by stating it as an ‘inherently ambiguous activity’ (Jones and Wallace, 2005). After looking at the literature surrounding the coaching process it has become clear that the coaching pr ocess is too complex to be modelled and attempting to do so is counterproductive.

Methods Used for Process Costing

Methods Used for Process Costing A process costing method is used for Indus trick producing chemical, petroleum, textile, and flour, pharmaceutical, shoos and coal. This type of costing is also used by firms manufacturing such things methods is the assembly type industry which manufactures such things as type writers, automobiles. Airplanes and house hold electric appliances. Finally certain service industries, such sagas, water, and heat, cost their products by using process costing methods. In fact process costing procedure are often termed continuous or mass production cost accounting procedure. http://www.principlesofaccounting.com/ART/c20art/steelprocess.JPG What is Process Costing? Process costing is a type of costing system that is used for uniform, or homogeneous, products. Process costing averages the costs over all units to come to the per unit cost. This is in contrast to other types of costing systems, such as job-order costing that is used for products that are in differentiated batches. Unlike job-order costing, process costing is tracked using a work-in-process account for each department, rather than through subsidiary ledgers] Process Costing In accounting, process costing is a method of assigning production costs to units of output. In process costing systems, production costs are not traced to individual units of output. Costs are assigned first to production departments and then to units of output as they move through the departments. The process costing method is typically used for processes that produce large quantities of homogeneous products. The process costing method is in contrast to other costing methods, such as product costing, job costing, or operation costing systems. Using the process costing method is optimal under certain conditions. If the output products are homogeneous, that is, the units of output are relatively indistinguishable from one another, it may be beneficial to use process costing. If the output products are of low value, meaning each individual unit of output is not worth much, it may be beneficial to use process costing. And if it is difficult or infeasible to trace production costs directly to individual units of output, it may be beneficial to use the process costing method. Examples of operations that are likely to use the process costing method as opposed to another costing method include a cola bottling plant, a breakfast cereal maker, a company that makes computer chips, and company that produces lumber, and a company that produces bricks. For example, for the company that bottles cola, it would not be feasible or worthwhile to separate and record the cost of each bottle of cola in the bottling process. Therefore, the company would assign costs to the bottling process as a whole for a period of time, and then divide that overall process cost by the number of bottles produced during that period of time to assign production costs to each bottle of cola. Process Costing Methods 5 Steps for Process Costing Analyze inventory flow Convert in-process inventory to equivalent units Compute all applicable costs Calculate the cost per unit of finished and in-process inventory Allocate costs to units of finished and in-process inventory First, analyze the cost-flow model of the relevant inventory account to determine how much inventory was there at the beginning of the period, how much was started during the period, how much as completed during the period, and how much is left as work-in-process at the end of the period. Second, convert the work-in-process ending inventory into a number of equivalent units produced. This means if there are 1,000 units of inventory in work-in-process, and these units are all 50% complete, then you consider this as the equivalent of 500 units produced (500 = .50 x 1,000). Third, compute the total direct and indirect costs incurred by the production process that need to be assigned to the units completed and the units still in process. This includes the costs associated with the beginning inventory and the costs incurred during the relevant period. Fourth, calculate the amount of cost to be assigned to the completed units of output and the equivalent of completed units of output still in the ending inventory. For example, if 2,000 units were completed, and 1,000 units were left half-finished, then you would divide the applicable costs by 2,500 units. Fifth, allocate the relevant costs to the units of product that were completed and to the units of product that remain in the work-in-process account. Source: Hilton, Ronald W., Michael W. Maher, Frank H. Selto. Cost Management Strategies for Business Decision, Mcgraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems follow specific procedures, and while exact procedures may vary by company or by industry, they will generally follow these steps: While other types of costing start with a sales order, a sales order is not needed for process costing as it is a continuous process The work-in-process accounts are divided by department and are named as such for example: Work-in-process Department Name The first department in the process makes the first entry into the work-in-process account, generally for the direct raw materials As the products move from department to department, entries are made to each work-in-process department account Direct labor costs are recorded by period Actual overhead costs are recorded; no contra-account is needed because there is no over- or under-applied overhead due to the actual cost being applied Indirect costs are applied to the overhead account in actual amounts Normal spoilage is recorded as a cost to the work-in-process account; abnormal spoilage is removed from the work-in-process account and applied to a separate account so it can be addressed by management. When Is Process Costing Appropriate? Process costing is appropriate when products are homogeneous (or identical). Where job-order and other types of costing seek to find the cost per unit for batches of differentiated products, process costing seeks to find the average cost of all units over a period of time. Therefore, process costing is only appropriate when all units are the same. For example, a manufacturing company that produces only one homogeneous product may elect to use process costing. Characteristics and process of costing. The characteristics of process costing are: A cost of production report is used to collect, summarize, and compute total and unit cost. Production is accumulated and reported by departments. Costs are posted to departmental work in process accounts. Production in process at the end of a period is restated in terms of completed units. Total costs charged to a department are divided by total computed production of the department in order to determine a unit cost for a specific period. Costs of completed units of a department are transferred to the next processing department in order to arrive at the total costs of the finished products during a period. At the same time, costs are assigned to units still in process. Characteristics and procedure. Accumulate material, labor, and factory over head costs by departments. Determine a unit cost for each department. Transfer costs from one department. Assign coast to the inventory of work still in process. If accurate unit and inventory costs are to be established by process costing procedure, costs of a period must be identified with units produced in the same period. Features/Characteristics of Process Costing Process Costing Method is applicable where the output results from a sequence of continuous or repetitive operations or processes and products are identical and cannot be segregated. Process Costing enables the ascertainment of cost of the product at each process or stage of manufacture. The following features may be identified with process costing: The output consists of products which are homogenous. Production is carried on in different stages (each of which is called a process) having a continuous flow. Production takes place continuously except in cases where the plant and machinery are shut down for maintenance etc. Output is uniform and all units are identical during each process. It would not be possible to trace the identity of any particular lot of output to any lot of input. The input will pass through two or more processes before it takes the shape of the output. The output of each process becomes the input for the next process until the final product is obtained, with the last process giving the final product. The output of a process (except the last) may also be saleable in which case the process may generate some profit. The input of a process (except the first) may be capable of being acquired from the outside sources. The output of a process is transferred to the next process generally at cost to the process. It may also be transferred at market price to enable checking efficiency of operations in comparison to the market conditions. Normal and abnormal losses may arise in the processes There are a number of industries in which process costing can be applied. Elements/Components of Cost Process, cost, accounting, recording, direct, indirect, costs For the purpose of cost accounting, the process industry is divided into separate departments with each department representing a specific process. The Direct Material and Direct Labor/Labor Costs are collected for each department separately and the overheads which are collected over all the departments/processes are apportioned over the various departments/processes on some rational basis. The following are the main elements/components of costs involved in the manufacturing process where process costing method is adopted. Direct Materials There are two types of materials that we come across in process costing. Primary Material Materials which are introduced in the initial process and passed on to the next process as a part of output after completion of processing. Secondary Material Materials which are introduced in the first or subsequent processes in addition to the main material introduced in the initial process. This gets mixed up with the main material and is passed on to the subsequent processes as a part of the output. Direct Labor/Labor The direct labour/labor cost is generally incurred in every process. Identification of direct labour cost is also relatively easy in process costing industry Direct Expenses Expenses in addition to Direct Material and Labor which can be directly attributable to a particular process. These are costs relevant to specific processes. Production Overheads The overhead expenses are generally expended over all the processes involved in production. These are to be apportioned over the various processes in an amicable manner. Methodology of Recording/Accounting Costs Financial Accounting Methodology is adopted for recording costs involved. Process Accounts A nominal account for each process is used to record all the costs relevant to a process. Each process account is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads allocated and/or apportioned to the process. Credited with The value of output transferred to the subsequent process or finished stocks. Numbers, Alphabets or any word or phrase representing the process are used as suffixes/prefixes in the names (Process I a/c, Process A a/c, Refining Process A a/c, etc.,.) to distinctly identify the processes accounts. Process Stock Accounts Stocks relevant to a process are maintained in a separate stock account. Stock accounts for input may be maintained where all the input acquired/received for a process during a period is not used up. Stock accounts for output may be maintained where all the output produced/completed in a process during a period is not disposed off either by transfer to the next process or by sale. Where the output relevant to a process is sold apart from being transferred to the next process, it generates revenue. These revenues relevant to a process, are generally recorded using the process account or the stock account. FEATURES of Process Costing The product of one process becomes the INPUT OR RAW MATERIAL of the next process; There is a CONTINUOUS FLOW OF IDENTICAL OUTPUT; It is DIFFICULT TO IDENTIFY A COST UNIT because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the AVERAGE COST PER UNIT over period of time; COST CENTRES are set up and costs are collected by the cost centers; It is possible that JOINT PRODUCTS may be produced in the processes; WASTE may arise during processing eg due to evaporation, etc Each process or department performs a particular operation(s). A certain stage of production is completed in each process. Each process is carried out by a certain department. A person is usually responsible for a process. An account called a PROCESS ACCOUNT is maintained for each process. This process account captures/records the following: All costs-materials, labor and overheads; Scrap Output Opening work-in-process Closing work-in-process Transfers from previous process Losses or gains Reasons for use Companies need to allocate total product costs to units of product for the following reasons: A conducts are manufactured in large quantities, but products may be sold in small quantities, sometimes one at a time (automobiles, loaves of bread), a dozen or two at a time (eggs, cookies), etc. Product costs must be transferred from Finished Goods to Cost of Goods Sold as sales are made. This requires a correct and accurate accounting of product costs per unit, to have a proper matching of product costs against related sales revenue. Managers need to maintain cost control over the manufacturing process. Process costing provides managers with feedback that can be used to compare similar product costs from one month to the next, keeping costs in line with projected manufacturing budgets. A fraction-of-a-cent cost change can represent a large dollar change in overall profitability, when selling millions of units of product a month. Managers must carefully watch per unit costs on a daily basis through the production process, while at the same time dealing with materials and output in huge quantities. Materials part way through a process (e.g. chemicals) might need to be given a value, process costing allows for this. By determining what cost the part processed material has incurred such as labor or overhead an equivalent unit relative to the value of a finished process can be calculated. Comparisons Similarities between job order and process costing include: Both systems have the same basic purpose-to calculate unit cost Both systems use the same manufacturing accounts The flow of costs through the manufacturing accounts is basically the Same. However, there are some important differences between job order and processing costing as described below. Job Order Costing Process Costing Each job is different All products are identical Costs are accumulated by job Costs are accumulated by department Costs are captured on a job cost sheet Costs are accumulated on a department production report Unit costs are computed by job Unit costs are computed by department Study the production flow and the cost flows of companies which use process costing in Exhibits 4-2, 4-3, and 4-4. Note that as units are partially completed in one department they proceed onto another department for further processing. This will require a journal entry such as: Work in Process Department B Work in Process Department A When the products are completed they are transferred from the final processing department to Finished Goods. Study the model journal entries on Pages 149-150. A complication arising in process costing is that not all units may be completed at the balance sheet date. To calculate unit costs, it will be necessary to compute equivalent units of production. Equivalent units can be defined as the product of the number of partially completed units times the percentage completion of these units. If there are 300 of partially completed units at year-end which are 40% complete, then there are 120 equivalent units. If say 5000 units were completed during the period, the managerial accountant would add 5000 and 120 to arrive at 5120 equivalent units completed during the period. Then total department costs for the period (direct material, direct labor, and overhead) would be divided by the 5120 equivalent units to arrive at cost per unit. Equivalent units can be computed in two different ways, the weighted average method and the FIFO method. We only cover the weighted average method in this course and therefore skip Appendix 4A. Companies using process costing prepare departmental production reports. Exhibit 4-9, Page 158, is a production report for Double Diamond Skis Shaping and Milling Department. Note that the production report consists of three parts as follows: A quantity schedule which shows the flow of units through the department and a  computation of equivalent units A computation of costs per equivalent unit A reconciliation of all cost flows into and out of the department Also note in Exhibit 4-9 that the equivalent unit totals are different for material costs and for conversion costs. This frequently happens as all material is input at the start of the production process but the direct labor and overhead costs are incurred sometime later. 7. Mention of sources used 1. Process Costing Systems What is it and when is it used? A process-costing system is a costing system in which the cost of a product or service is obtained by assigning costs to masses of like or similar units. Unit costs are then computed on an average basis. Process-costing systems are used in industries that produce like or similar units which are often mass produced. In these industries, products are manufactured in a very similar way. The companies usually use the same amount of direct materials, direct manufacturing labor costs and manufacturing overhead costs. Industries that use process costing systems are for example: chemical processing, oil refining, pharmaceuticals, plastics, brick and tile manufacturing, semiconductor chips, beverages and breakfast cereals. The difference between job costing and process costing is the extent of averaging used to compute unit costs of product and services. The cost object in job costing is a job that constitutes a distinctly identifiable product or service. The quantity of manufacturing resources is different in any job. It would be incorrect to cost each job at the same average manufacturing cost. So, when like or similar units are mass produced, process costing averages manufacturing costs over all units produced. The costs of a product are important for inventory calculations, pricing decisions and product profitability analysis. Its also important for measuring how well the management is done and if costs are reduced effectively. Illustrating process costing The best way to show how process costing works, is by example: Global Defense, Inc, manufactures thousands of components for missiles and military equipment. One of these is called DG-19. The product-costing system for DG-19 has a single direct-cost strategy (direct materials) and a single indirect-cost category (conversion costs). Each unit passes through two departments: the Assembly Department and the Testing Department. Every effort is made to make sure that all DG-19 products are identical. Direct materials are added at the beginning of the process in Assembly. Additional direct materials are added at the end of processing in the Testing Department. Conversion costs are added evenly during both processes. They include manufacturing labor, indirect materials, energy, plant depreciation and so on. After leaving the Testing Department, the DG-19 component is transferred to Finished Goods. 2. Three cases 2.1 Case 1: Process Costing with no beginning or ending work in process inventory During January, the first month of the period, Global Defense starts with the manufacturing process. All units will start and end in this period. Altogether, Global Defense will manufacture 400 units of DG-19 during this period. Direct materials in this period: $ 32.000 Conversion costs in this period: $ 24.000 _______ Total Assembly costs in January: $ 56.000 Global Defense records direct materials and conversion costs in the Assembly Department as these costs are incurred. By averaging, the assembly cost per unit would be $ 56.000 / 400 units = $ 140: Direct materials costs by unit ($32.000 / 400) $ 80 Conversion costs per unit ($ 24.000 / 400) $ 60 _____ Assembly Department cost per unit $ 140 Each unit is identical in this case, so we assume that all units receive the same amount of direct materials and conversion costs. The unit costs can be averaged by dividing total costs in a given accounting period by total units manufactured. This approach is for example used by banks to compute the unit costs of 100.000 similar customer deposits made in a month. It is usually used by organizations with mass production of standard units and no incomplete units after the period. 2.2 Case 2: Process costing with no beginning but an ending work in Process Inventory There is no beginning inventory in February, because all 400 units produced in January had been fully completed. Due to customer delays in placing orders, it was only possible to produce 175 units in February. The 225 partially assembled units as of February 28 were fully processed with respect to direct materials, because all direct materials in the Assembly Department are added at the beginning of the assembly process. Conversion costs are added evenly during the assembly process. Based on the work completed relative to the total work required to be done, an Assembly Department supervisor estimates that the partially assembled units were, on average, 60 % complete as to conversion costs. Total costs for February: Direct materials costs in February $ 32.000 Conversion costs February $ 18.600 _______ Total Assembly Departments costs $ 50.600 Problem: How should Global Defense calculate the cost of fully assembled units and the cost of the partially assembled units still in process? The following four steps help us to find the answer: Step 1: Summarize the flow of physical unit of output Step 2: Compute output in terms of equivalent units Step 3: Compute equivalent unit costs Step 4: Summarize total costs to account for and assign these cost to units completed and to units in ending work in process Step 1 tracks the physical unit of output. It shows, where they come from and how many units are there to account for, and where they go and how they are accounted for. Step 2 measures the output in equivalent units, not in physical units, because not all units had been completed. The 400 units are complete in terms of equivalent units of direct materials, because all direct materials are added in the Assembly Department at the initial stage of the process. So you count all 400 units in equivalent direct costs. The 175 fully assembled units are completely processed with respect to conversion costs. The partially assembled units in ending process are 60 % complete (on average). Therefore, the conversion costs in 225 partially assembled units is equivalent to conversion costs in 135 (60% of 225) fully assembled units. So, 310 equivalent units of conversion costs are assembled and transferred out and 135 equivalent units are in ending work in process inventory. In step 3, equivalent unit costs are computed by dividing direct materials and conversion costs added during February by the related quantity of equivalent units of work done in February: Direct costs Conversion costs Costs added during February: $ 32.000 $ 18.600 Divide by equivalent units work done in February: / 400 / 300 ________ _________ Cost per equivalent unit of work done in February: $ 80 $ 60 In Step 4, total costs to account for are summarized and assigned to units completed and transferred out and to units still in process at the end of February. Since the beginning balance of the work in process is zero, total costs to account for consist of the costs added during February: direct materials $ 32.000 and conversion costs $ 18.600. Direct material costs are 225 times $80 (=$18.000) + Conversion costs: 135 times $60 (=$8.100). Total costs are therefore: $18.000 + $8.100 = $26.100. 2.3 Case 3: Process costing with both beginning and ending work in process inventory In march, Global Defense has 225 partially assembled units in the Assembly Department. During march, Global Defense placed another 275 units into production. Step 1 traces the physical units of production. In march, 400 units are completed and transferred out, 100units are in ending inventory. Step 2 computes the output in terms of equivalent units: 275 equivalent units of direct materials and 315 equivalent units of conversion costs. Step 3 computes equivalent unit costs. Direct materials: $ 80; conversion materials: $ 60 Step 4 summarizes total costs to account for and assigns these costs to units completed and to units in ending work in progress. The costs that get assigned to each of these categories depend, as in all inventory accounting, on the specific assumptions regarding the flow of costs. Next are described to alternative methods, the weighted-average method and the first-in, first-out method. 3. Weighted-average method The weighted-average process-costing method assigns the average equivalent unit cost of all work done to date (regardless of when it was done) to equivalent units completed and transferred out, and to equivalent units in ending inventory. The weighted-average cost is simply the average of various equivalent unit costs entering the work in process account. 4. First-In, First-out Method The First-in, first-out (FIFO) process-costing method assigns the cost of the earliest equivalent units available (starting with the equivalent units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in process Assembly account are completed first. 5. Transferred-in costs in process costing Transferred-in costs (or previous department costs) are costs incurred in a previous department that are carried forward as part of the products cost as it moves to a subsequent department. That means, costs move with the units when they are transferred to a new department. So, computations of Testing costs must include transferred-in costs, additional direct materials costs and conversion costs added in Testing. The four -step procedure is used to account for the costs of a subsequent department that has transferred-in costs. Units are fully completed as to transferred-in costs because these costs are just carried forward from the previous process. Direct materials costs have a zero degree of completion in both beginning and ending work-in-process inventories, because in Testing, direct materials are introduced at the end of the process. That completes steps 1 and 2. 5.1 Transferred-in Costs and the weigthed-average method In step 3, the equivalent unit costs are computed. In step 4, the total costs to account for are summarized, that is the total debits to Work in Process under the weighted-average method. After that, these costs are assigned to units completed and to units in ending work-in-process inventory. Beginning work in process and work done in the current period are totaled and merged together for purposes of computing weighted-average costs. A company may split the Work in Process account into Work in Process Testing, Transferred-in Costs, Work in Process Testing, Direct Materials and Work in Process Testing, Conversion costs. The journal entries would contain this detail, though the underlying reasoning and techniques would be unaffected. 5.2 Transferred-in Costs and the FIFO-Method The costs transferred-in from the Assembly Department are different when the weighted-average rather than the FIFO method is used in step 3. In step 4, the total costs to account for are summarized, consisting of the beginning inventory plus costs added during the current period, under the FIFO-method. These costs differ from the total debits to Work on Process under the weighted-average method, because of the different costs of completed units transferred-in from the Assembly Department under the weighted-average and FIFO methods. When assigning costs, the FIFO method keeps the beginning inventory separate and distinct from the work done during the current period. Each department in interdepartmental transfers is regarded as being separate and distinct for accounting purposes. All costs transferred in during a given accounting period are carried at one unit cost figure, regardless of whether previous departments used the weighted-average or the FIFO method. 6. Common Mistakes with Transferred-in Costs Here are some common pitfalls to avoid when accounting for transferred-in costs: Remember to include transferred-in costs from previous departments in your calculations. Such costs should be treated as if they were another kind of direct material added at the beginning of the process. In other words, when successive departments are involved, transferred units from one department become all or a part of the direct materials of the next department; however, they are called transferred-in costs, not direct materials costs. In calculating costs to be transferred on a FIFO basis, do not overlook the costs assigned at the beginning of the period to units that were in process but are now included in the units transferred. Unit costs may fluctuate between periods. Therefore, transferred units may contain batches accumulated at different unit costs. Units may be measured in different terms in different departments. Consider each department separately. Unit costs could be based on kilograms in the first department and liters in the second , so as units are received by the second department, their measure