Andreas and Nadelmanns Ideas on Policing the Globe, Criminalization and Crime Control Free Essay Example, 1500 words

One of the points made in the book Policing the Globe, Criminalisation and crime Control in International Relations" is the fact that while some activities, such as smuggling or piracy have traditionally been regarded as crimes extending past national borders, there have developed other crimes which have made it necessary to move beyond the traditional definitions of crime. The increasing growth of international crime over the past half a century has come to play a role in the resulting of defining more and more international activities as crimes, for example, money laundering, which is considered to be an integral component of the War on Drugs that has been led by the United States. The authors make the argument that international attitudes toward criminalisation and the control of crime have been shaped to a large extent by the attitudes formed towards it by the United States as well as its security needs and welfare to the exclusion of all other countries that do not share the same interests. While it is a fact that the European Union is currently attempting to develop and grow certain uniformity in its criminal law and practice within its territory, most of this has largely been through the influence of the United States (Nadelmann, 2007). We will write a custom essay sample on Andreas and Nadelmanns Ideas on Policing the Globe, Criminalization and Crime Control or any topic specifically for you Only $17.96 $11.86/page

Essay about The Color of Water - 7106 Words

The Color of Water Introductory Note 1. What framework does the author give the story? * The author gives the story from two different perspectives one from the mother’s perspective, Ruth, and the other from the son’s perspective, James. 2. What is the ethnic background of the author? * The ethnic background of the author is Caucasian and African-American. Chapter 1: Dead 1. Why is this chapter written in italics? * This chapter was written in Italics because it was written from a different point of view which was Ruth’s perspective who talks about her past as a child. 2. Why is the mother reluctant to talk about her family? * Ruth is reluctant to talk about her family because she felt that was†¦show more content†¦This was a reward to James because he never had the opportunity to be with his mother alone since she always occupied with something. 10. What does the author notice about his mother’s appearance, and what advice does she give him when he asks her about different looks? * James notices that his mother’s skin color than his friends’ mothers’ skin color are different, so Ruth tells him â€Å"Who cares about your friends’ mothers’ skin color? Just educate your mind.† 11. What effect does this advice have on the author when Mommy is not at the bus stop one day? * This advice ma kes James as a child not to talk to ANYONE when his mom is late at the bus stop one day. Chapter 3: Kosher 1. What piece of paper did the author’s mother carry for twenty years, and why did she carry it? * Ruth carried a legal paper that says the date when she arrived in America. She carried it everywhere because she didn’t want to be thrown out if she was questioned. 2. Where did the author’s mother first live in America? * Ruth first lived on 115th street and St. Nicholas in Manhattan with her grandmother, Bubeh. 3. What does the author’s mother say about Bubeh’s wig? * Ruth says her grandmother, Bubeh, was bald under her wig, or Shaytl, the religious custom. 4. How does Mommy describe the kosher rituals of her grandparents? * Ruth described the kosher rituals of her grandparents as aShow MoreRelatedThe Color of Water1735 Words   |  7 PagesSome children have difficulties accepting their race. In â€Å"The Color of Water† written by James McBride covers the story of a biracial man that is trying to find out more about his white mother. Thr oughout the book James McBride discusses how racism and acceptance from people can be difficult. In the text â€Å"The Color of Water†, racial tensions has had an effect on James mother Ruth’s along with James and other individuals who have dealt with being biracial while looking to being accepted in theirRead MoreColor of Water972 Words   |  4 PagesThe Color of Water: A Black Man s Tribute to His White Mother by James McBride Discussion questions Discuss Ruth McBride s refusal to reveal her past and how that influenced her children s sense of themselves and their place in the world. Why was she reluctant to tell her children about her background? How has your knowledge—or lack thereof—about your family background shaped your own self-image? Do you get a sense of life under the old Jewish traditions? How does that compare to theRead MoreThe Color Of Water And Night1378 Words   |  6 Pages In Race and Ethnicity Class we read two books. We read The Color of Water and Night. I really liked both books. They are informative on two different races. They are interesting and emotional. Color of Water is about a black Jewish man (James) and his relationship with his white Jewish mother (Ruth). In the story the man did not realize growing up that he and his mother are different races. He is mix, both black and white, and his mother is white. This causes him to spend much of his life questioningRead MoreThe Color Of Water Summary1108 Words   |  5 Pages In the book â€Å"The Color of Water† by James McBride, Chapter 5 mainly focuses on Ruth’s father (Tateh) and his connection towards his family. In this chapter the author creates how her father only cared about money, his business, and being an American, it also develops the ways he treated his family by treating his wife badly, sexually abusing Ruth, and demanding the kids to work at his shop. The whole chapter comes together to realize Ruth’s fathers true characteristics of being greedy, unlovingRead MoreEssay on The Color of Water1893 Words   |  8 PagesAt the beginning of The Color of Water, James McBride’s mother Ruth goes on to introduce particular aspects about her upbringing. She mentions how she grew up in an Orthodox Jewish family and begins to describe both her parents. Ruth’s father was a very cold and hard individual who didn’t care too much for his children’s overall well-being, while her mother was very sweet and k ind in nature. She also goes on to talk about how her family was originally from Poland but decided to move to the UnitedRead MoreThe Color Of Water By James Mcbride Essay1250 Words   |  5 Pagesread the book, The Color of Water by James McBride. I learned several things about what life was like in the mid-1900’s and in which may be why we still face issues with racial differences. McBride does a great job of illustrating his internal and external challenges that he faces throughout his life. I also learned more about African American culture in the United States and gave me a desire to be a part of positive change to this particular racial group. The Color of Water, written by James McBrideRead MoreThe Color Of Water By James Mcbride1514 Words   |  7 PagesThe Color of Water Comparison Essay When people are treated unfairly or unjustly, how should they perceive it and how do they generally react to this? In The Color of Water by James McBride, prejudice shapes James and Ruth in many ways, James has different stories than Ruth, due to the fact that he lived in a different time period, which makes his scenario different from Ruth’s. Both faced adversity, and stood up for themselves and defended themselves in many different ways just to make sure thatRead MoreThe Color Of Water By James Mcbride1549 Words   |  7 Pageswas black or white, she replied â€Å"†¦. God’s not black. He’s not white. He’s a spirit†. â€Å" What color is God’s spirit†? â€Å"It doesn t have a color, she said. God is the color of water. Water doesn t have a color† (pg. 50-51). It means that a persons race or religion shouldn t be a deciding factor on the way a person is viewed. Water has not set color. It is clear. We should all be seen a s the color of water which could possibly bring peace to our fellow citizens. It could even wash away other problemsRead MoreThe Color of Water Essay examples843 Words   |  4 PagesSara Knigge The Color of Water Essay Racial Identity The Color of Water by James McBride was a story about a young boy trying to figure out his racial identity but his mother would not talk about her past or what race she was. All James knew was that she was white living in a black power neighborhood and that fact terrified him. He thought that to grow up he had to know his racial identity but through all the trouble and hard times he went through he learned that his race did not matter. ItRead MoreThe Color of Water Thematic Essay1142 Words   |  5 PagesIn The Color of Water, author James McBride writes both his autobiography and a tribute to the life of his mother, Ruth McBride. In the memoirs of the author’s mother and of himself, they constantly face discrimination from their race in certain neighborhoods and of their religious beliefs. The trials and tribulations faced by these two characters have taught readers universally that everyone faces difficulties in life, but they can all be surmounted. Whenever Ruth or James McBride face any forms

Case Study The nice trap Question Free Essays

Class: UTAS5 Name: Wu Yiwen Student ID: 1191415 Case study: The nice trap Question 1: Do you think there is a contradiction between what employers want in employees (agreeable employees) and what employees actually do best (disagreeable employees)? Why or why not? Agreeableness is one of the Big Five personality models. This dimension refers to an individual’s propensity to defer to others. Agreeable individuals are better liked than disagreeable people, which explain why they tend to do better in interpersonally oriented jobs such as customer service. We will write a custom essay sample on Case Study The nice trap Question or any similar topic only for you Order Now Compared to disagreeable people, agreeable people can get better along with others. They are also more compliant and make fewer mistakes. However, agreeable employees tend to have lower level of career success. Compared to disagreeable people, agreeable people are practically considered as bad negotiator. They are less aggressive in negotiating starting salaries and pay raises for themselves. They are poor in executive administration and are harder to be promoted. Instead, the disagreeable employees are more ambitious and perform better. Therefore, there is a contradiction between what employers want in employees and what employees actually do best. Question 2: Often, the effects of personality depend on the situation. Can you think of some job situations in which agreeableness is an important virtue? And when it is harmful? The apparent contradiction implies that agreeableness has both benefits and harms to the career development of those who own this trait. When talking about the interpersonal relationships, the agreeableness is an important virtue. It is essential to get well along with the colleagues, superiors and juniors, which the agreeable people have an advantage in this aspect. Additionally, they are compliant and rule-abiding. On the other hand, agreeableness sometimes hinders the development of career. Those who are agreeable lack of ambition and courage. They are poor at competing with others. It is hard to stand out and be promoted. In addition, management is also their weakness. It is difficult to establish credibility. They may give little criticism to the juniors. In a word, it is still controversial whether employee should be agreeable in the workplace because the impacts of personality vary in accordant to different situations. If the employees can balance the pros and cons and put the agreeableness in the suitable situation, they will achieve success. Question 3: In some research, the negative effects of agreeableness on earnings are stronger for men than for women. Why do you think this might be the case? In some research, being agreeable hurt men’s earnings more than women’s. As a rule, agreeableness is reflected more on women. Most women are gentle and friendly. It is the common impression. So, in the workplace, agreeableness has fewer effects. However, men are strong, enterprising, strictly and supporting a family in the common impression. Agreeableness influences more in the workplace. On the other hand, men are more likely to be promoted than women. Therefore, the negative effects of agreeableness on earnings are stronger for men than for women. How to cite Case Study The nice trap Question, Free Case study samples

Nursing Productive Change

Question: Describe about the Nursing for Productive Change. Answer: Constructive feedback in clinical practice is the information that is acquired comparing the observed achievement level of implemented activities and skills by a learner or health care provider with a particular standard of evaluation to determine the areas of productive change, modification, and improvement. Assessment and feedback are interactive processes that promote learning by ensuring that the standards are met and providing the learner with an insight of their performance through positive criticism (Gopee, 2015). An example of constructive feedback can be: You need to focus on achieving results with accuracy and precision and therefore you should include interventions and their respective rationales while writing a nursing care plan. Learner is a person who acquires knowledge, behaviours, attitude and skills about a particular subject and practice by studying, being instructed or through practical experience and using the gained knowledge and skills to systematically and critically analyse and solve clinical problems (Oermann, 2015). Learning environment is a physical, contextual and cultural location with internal and external factors that promote the continuous process of acquisition and development of knowledge, skills, attitudes and habits that are desirable by both the trainee and the trainer (Ortlieb Cheek, 2013) Importance of giving critical and developmental feedback Feedback in the clinical area for learners is a highly valuable tool in the effort of developing professionalism and competence. It is associated with some beneficial impacts on both the trainer and the learner. Firstly, constructive feedback helps in the development of self-confidence, self-esteem, self-awareness and enthusiasm for learning of the student by promoting effective student learning and therefore encouraging professional progression (Boud Molloy, 2013). Through frequent motivation by their supervisors, learners, develop an insight of what is an expected in particular clinical situation, a factor that enables them to identify their personal strengths and weaknesses and work to perfect their skills and knowledge. Students, therefore, become autonomous in making clinical decisions through self-regulation within their scope. According to Blais and Hayes (2011), feedback can be used to provide positive reinforcement of the desirable practices in the clinical area by aligning the teaching and learning. Thus the learners become sure of what is expected of them by receiving reassurance from their supervisors. Secondly, feedback leads to the improved clinical performance of the learners (Needham, McMurray Shaban, 2016). It supports the learners retention by enabling them to develop strategies to deal with their weaknesses learn faster and sustain their strengths. The experience gained through feedback by others helps one to have a critical reflection on personal attributes about the professional characteristics hence leading to satisfaction. Also, the supervisor also achieves fulfilment by effectively facilitating the development of learners, sharing practice and enhancing learning. On the other hand, feedback entails communication which can be formal through written remarks or informal through conversations. Since this process involves interaction, it also enhances the interpersonal skills and team collaboration in both the learner and the supervisor (Jansson Ene, 2016). Lastly, as stipulated by Lally, (2013), feedback promotes personal and professional growth. Formal feedback provided in the clinical practice forms part of the evidence-based practice. It helps the learners to appreciate the importance of feedback, constructive criticism and to assimilate the knowledge for application in their daily practice. It is also a practical advice for the learners that stimulate improved performance and competence. However, the supervisor has to demonstrate effective communication skills while providing the feedback to learners. The conducive learning environment, use of feedback process and enough preparation are some of the aspects that should be considered in providing an effective feedback that can serve the purpose it is meant for (Jansson Ene, 2016). References Blais, K, Hayes, J, S 2011,Professional nursing practice: Concepts and perspectives, Pearson, Boston. Boud, D, Molloy, E 2013,Feedback in higher and professional education: Understanding it and doing it well, Routledge London. Gopee, N 2015, Mentoring and supervision in healthcare, Sage Publications, Los Angeles. Jansson, I, Ene, K, W 2016, Nursing students evaluation of quality indicators during learning in clinical practice,Nurse Education in Practice,20,17-22. Lally, S 2013, Practice teaching and the importance of feedback.Community Practitioner: the Journal of the Community Practitioners' Health Visitors' Association,86,1, 27-30. Needham, J, McMurray, A, Shaban, R, Z 2016, Best practice in the clinical facilitation of undergraduate nursing students,Nurse Education in Practice,20,131-138. Oermann, M, H 2015,Teaching in nursing and role of the educator: The complete guide to best practice in teaching, evaluation, and curriculum development, Springer Publishing Company, New York. Ortlieb, E, Cheek, E, H 2013,Advanced literacy practices: From the clinic to the classroom, Emerald Group Pub, Bingley.

Peltier Paper free essay sample

Paltrier Paper Leonard Paltrier was convicted for the death of two federal bureau of Investigation agents during a shootout on the pine ridge Indian reservation. Mr.. Paltrier served over 29 years in prison. This case happened on June 29, 1975 while two federal bureau of investigation agents In unmarked cars followed a red pick-up truck onto the Jumping ball ranch believing It was a man accused of kidnap and armed assault. Paltrier was there also because he was asked by people at pine ridge, South Dakota to support and protect the people being targeted for violence.The red Plock- p truck really contained peeler and two other American Indian movement members. When shots were heard, families became alarmed of the agents and stood In fear. Shots were heard and a shoot -out erupted. According to records there were more than 40 native American gun fights, but only three AIM (American Indian movement) members Bob Rideau, Darrell Butler, and Leonard Paltrier were brought to trial. We will write a custom essay sample on Peltier Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Bob Rideau and Darrell butler were found non guilty in the participation on the shoot out because fear existed and could not be tied to the close ; range shooting.With Leonard paltrier, the united states presented the Canadian court with a letter signed by myrtle poor bear who said she was a girlfriend and saw him shoot the agents. Later myrtle said that the agents threatened her to sign. Also three teenagers testified against Mr.. Paltrier, and later admitted that federal bureau of investigation forced them to testify against paltrier. Then federal bureau of investigation ballistics testified that a casing found near the agents bodies matched the gun to paltrier however, later a ballistics test proved that it didnt come from liter. Unaware of all facts, the Jury claimed paltrier guilty. The Judge Benson just sentenced him for two consecutive life terms. The federal bureau of investigation has engaged in lying Just to keep Leonard paltrier in prison. They are also being bias because they cannot find out who really killed there agents so they claim false statements for the power they have and abuse that power. They were also being intimidating because they threatened all the members that testified against paltrier during the case.They know they dont have any evidence on paltrier but intention to be in denial. They know he deserves Justice and that he did not commit the crime. Leonard paltrier was actually charged without evidence and did not lustily his criminal sentence. Every person that testified had said it was by force by federal bureau of investigation agents. There were multiple people there at the scene but they only charged Leonard peeler. Also, Leonard peeler discovered new evidence through the freedom of Information act, he then wanted a new trial and the court had denied him a new trial.This case serves Injustice because the lack of evidence towards paltrier and denying him a trial knowing what they did was wrong. People may believe that because the agents were following peeler that he was the one who shot the federal bureau of Investigation agents but, there Is unclear evidence, denied him trial because they were In denial, and no one actually seen the killings making Leonard paltrier not guilty for the killings of the two agents. By Jacksonville 9 investigation agents during a shootout on the pine ridge Indian reservation. Mr.. Deader bureau of investigation agents in unmarked cars followed a red pick-up truck onto the Jumping ball ranch believing it was a man accused of kidnap and armed Dakota to support and protect the people being targeted for violence. The red pick- up truck really contained paltrier and two other American Indian movement members. When shots were heard, families became alarmed of the agents and stood in fear. Shoot out because fear existed and could not be tied to the close range shooting. paltrier. Unaware of all facts, the Jury claimed paltrier guilty. The Judge Benson Just paltrier during the case.

The Jaguar, by Ted Hughes Essays

The Jaguar, by Ted Hughes Essays The Jaguar, by Ted Hughes Paper The Jaguar, by Ted Hughes Paper Essay Topic: Literature The Jaguar, by Ted Hughes, Ted Hughes explains his admiration for the Jaguar in this poem. The poem is describing a zoo where most of the animals, except the jaguar and the parrots, are being lazy and boring. We can tell this from the way Hughes describes their movement and appearance. He shows his enthusiasm and passion for the jaguar by using many metaphors and hyperboles. Although he does not share the same like towards the parrots, he does go into great detail to describe their actions. He explains how they sell themselves like cheap tarts to the on looking audience and remarks on the way they shriek and walk. One of the most bold and eye-catching ways he shows his enthusiasm for the jaguar is going from the second verse to the third. As the jaguar comes into the poem, he immediately picks up the pace, leaving behind a slow, dull atmosphere created by the other animals. He does this by using descriptive words such as yawn, fatigued, and sleepers, to emphasize the slow pace in the first two verses. He moves on in the third verse using words like runs, and hurrying, and furious. This immediately and effectively shows his overwhelming admiration for the jaguar over the other animals. From the first verse and then from the third on, the poet uses enjambment to carry on the feeling on between verses, for example, between the first and second; Fatigued with indolence, tiger and lion Lie still as the sun, This shows how he carries on the feeling without the use of any punctuation when going to the next verse. He does this to add to the feeling of tiredness and slow pace by making the line longer to read without punctuation. At the end of the second verse, the poet describes the majority of the animals as; Painted on a nursery wall. He is showing that these animals look so harmless and tame that they would just be like a simple kids toy and also the fact that their movement is either slow or they are not moving at all. He feels they are so harmless that they remind him of paintings. The pace of the poem is picked up when a crowd of people start to run over and flock beside the jaguars cage, where the jaguar is pacing about on a short fierce fuse, suggesting that the jaguar could explode any minute into a complete fit of rage. This is the poet using words to describe how the jaguar feels to have all of these people crowding round him, watching every move that he makes. But straight after, he then describes the jaguar as if it can not fully accept the fact it is in this cage and acts as if it is its actual habitat, or one day believes that it can escape the zoo and get back to its original place of living, but theres no cage to him. In the final verse, the poet begins to sum up and changes his tune towards the jaguar;more than a visionary to his cell, he is basically saying it does not care about who or what is around it; it is just looking to the future. He adds to his feelings for the jaguar by exaggerating somewhat how the crowds are just waiting to see what he will do next, the world rolls over the thrust of his heel. Here, the poet is using hyperbole to exaggerate his feelings towards the jaguar and make out as if the jaguar is the most important thing in the world at that time, when quite simply it is no where near. In this poem, the poet, Ted Hughes expresses his enthusiasm towards the subject by describing the jaguars superiority over the other animals in the zoo. All of this is extremely effective in aiding his description and highlighting the uniqueness of the jaguar to the rest. Overall this poem gave good decisive descriptions of movement and of setting and showed the poets likes and dislike towards animals clearly and understandably.

Close Reading Interpretation of a FilmFavela Rising Movie Review

Close Reading Interpretation of a FilmFavela Rising - Movie Review Example He starts a revolution in order to offer an alternative life to the youth other than trafficking. He uses music as a device to make people aware of their oppressive condition and the ones who were causing and sustaining that condition. The documentary shows that the entire Favela society was plagued by the evil of trafficking because the culture was not internalized by the youth or the elderly. The prestige and power attached with a drug lord or the traffickers was something that attracted all the boys. A young boy talks about this in the movie. He says that drug traffickers have motorcycles and they get all the girls and talks about having plans about pursuing this path to get these perks. This lack of internalization of culture was identified by Sa who started the Afro Reggae movement to help the youth embrace their culture. With workshops they helped them to learn music and create awareness through revolutionary lyrics. Not only does the movie talks about how drug trafficking and violence is making life miserable for the residents it also talks about the failure of the state, the government and police to stabilize situation. The documentary suggests that the corruption is the main cause of misery. Drug trafficking is flourishing because of the corrupt police who help the traffickers. Apart from highlighting what the problem is, the film also points out the cause. It suggests that the police officials are corrupt because they are paid very less and they are not trained. Lack of proper training and control results in their inhumane behavior and brutality and low wages force them to be corrupt. The documentary shows how the people of the town are afraid of dying one day. Sa’s girl friend for instance says that she is scared that one day she will also be a victim of this violence. This can happen on any random day, in a market or street or school. The people of the town have no security at all. While the entire world is tangled in the knots of consumerism and competition of living the best and luxurious life the concern of these people on the other hand is just security of life. The documentary is one sole reason why the people around the world are now aware of the miserable condition of the people living in this town of Brazil. While the entire world weeps with the Israeli martyrs there is no one looking at the misery of these innocent sufferers in Brazil. The number of deaths in this part of the world is however far greater but still unnoticed. Hence the film gives these people a voice and tells the entire world their story. The film is showcased in a way that every individual is immersed in it. Spectatators connect with the characters and live their experiences. The film is compelling. This inspirational story of a social activist tells the world that social change is possible. War or arms are not the only way to end discrimination or violence. Alternatives are always possible. Though the cinematography, raw interviews and live s cenes carve the hearts of many, some critical observers may argue that at some instances the movie leaves no room for interpretation and gives a definite frame, beginning and ending to the audience. A lot of times the scenes were all created. These were not natural shots but these scenes were created. Cinema techniques and software tools were used to enhance

Sayyid Qutbs Milestones Assignment Example | Topics and Well Written Essays - 500 words

Sayyid Qutbs Milestones - Assignment Example The story unfolds that faith and beliefs in adult peoples minds are predetermined while a child poises questions to these faith and beliefs. The story has two principal characters; a six-year-old boy and a man by the name Shaykh Naqib. Naqib is an adult with bizarre demeanor who walks around naked, pour dust and mud over his naked body, run through streets screaming in a shrill and terrifying voice. The adults of the village describe Naqib’s behavior as an approach to reach the sainthood after taking a particular medicine. The protagonist, then a six-year-old boy who also once took the same foul-smelling, foul-testing bitter medicine fails to understand why the same medicine turned Naqib into a fearsome wandering devil. The adult believes Naqib is favored by God because only those who are favored by the God can have the special medicine. It cleans soul, purifies spirit, and the human becomes a Magzub. Thus, Naqib is a Magzub. In Arabic, Magzub represents an individual who lives in a divine attraction. A Magzub does not adhere to social norms. Thus by walking naked and performing other bizarre things, Naqib never v iolated social norms. Naqib is a saint in adults’ minds, but for children he is a devil who can reach them with his terrible stick from any distance; then burn their backs, and break their ribs. The author in this story uses perception conflict of the same fact or phenomenon by two different generations; adults perceive through wisdom, children through instinct. Furthermore, the author in this regard does not provide an answer as to who is right and who is wrong. He leaves it under reader’s judgment; how to find the truth – through wisdom or instinct? The culmination of the story is dramatic, even revolutionary to a certain extent. Protagonist becomes sick; another woman recommends his mother to send him for a night to the Magzub.

Leadership and Performance Management Essay Example | Topics and Well Written Essays - 3000 words

Leadership and Performance Management - Essay Example In addition to that, recession also added to their demise. Heavy operating costs allowed other competitors with lower costs to capture North American market which was GM’s territory earlier. While assessing some of the decisions taken by GM’s leadership, it was found that closure of GM’s hybrid cars unit along with layoffs and prior faulty acquisitions added to GM’s expense list which had no means to be satisfied. 1.1 Key Findings GM has faced problems due to its highly bureaucratic culture and sluggish approach towards development and innovation. Its slow performance in the recent years has its roots in its earlier catastrophic decisions that were taken in 1970s and 80s but had a long-term impact on the organizational performance which ultimately leads to a government bailout in 2009. GM has made several bad investments in the vehicle models that were not answering consumer’s requirements and also were competitive to each other which further result ed in slow growth of the company. GM had various brands at its portfolio which required major expenses in terms of research and development for proper brand management. Failure to keep up with consumers’ demands ultimately lead to slow sales of these brands which affected cash inflow in turn (Maynard, 2009). Instead of ensuring that consumers’ demands for compact and energy-efficient cars is met, GM under the leadership of Wagoner, shut down EV1 electric cars program. With lower vehicle sales, the operating expenses and manufacturing costs increased greatly as a result of which GM was forced to increase its prices. The burden was passed onto the consumer which act as a deterrent for GM’s sales. As a result of this program’s shutdown, billions were lost in terms of research and development. Furthermore, there was a major recall from the roads which made GM compensate the lessees for the losses incurred. The already manufactured models were crushed which no t only failed to recover original manufacturing costs but also added to it due to extra expenses incurred in terms of amortization. Failure to capture the niche market on timely basis allowed Japanese cars to capture a major North market share which was the territory of GM earlier (Hartung, 2009). Shutting down hybrid cars program had a major impact on GM’s profitability. But most importantly, it affected the brand image greatly. It strengthen GM’s persona of being a giant and slow enterprise incapable of understanding consumer’s requirement and respond to it accordingly. Due to global recession and GM’s series of bad decisions especially poor brand management, faulty investments and shut down of hybrid cars, GM filed a loss of over $ 30 million dollars. These losses include major amounts in terms of lowered share prices and also exceptional operational expenses. After filing these losses, GM filed for bankruptcy and was later bailed out by US government. 1.2 Evidences One of the major evidences that indicated GM’s catastrophic decision making failures was GM’s financial statements and other reports published on the subject matter. According to Hargreaves (2008), â€Å"General Motors reported a huge second-quarter net loss Friday of $15.5 billion, after restructuring and other charges, as the automaker's run of troubles continued. The automaker lost $27.33 per share in the quarter, compared to a

History of Green Marketing

History of Green Marketing According to the American Marketing Association Green Marketing is the marketing of Products that are presumed to be environmentally safe. Thus Green Marketing incorporates a broad range of activities, including product modification, changes to the production process, packaging changes, as well as modifying advertising. Yet defining green marketing is not a simple task where several meanings intersect and contradict each other, an example of this will be the existence of varying social, environmental and retail definitions attached to this term. History of Green Marketing: The term Green Marketing came into prominence in the late 1980s and early 1990s. The American Marketing Association (AMA) held the first workshop on Ecological Marketing in 1975. The proceeding of this workshop resulted in one of the first books on green marketing entitled. Ecological Marketing Three keys to successful Green Marketing: Show potential customers that you follow green business practices and you could reap more green on your bottom line. Green Marketing isnt just a catchphrase; its a marketing strategy that can help you get more customers and make more money. But only if you do it right. For green marketing to be effective, you have to do three things; be genuine, educate your customers, and give them the opportunity to participate. Being Genuine Being Genuine means that a) that you are actually doing what you claim to be doing in your green marketing campaign and b) that the rest of your business policies are consistent with whatever you are doing thats environmentally friendly. Educating your Customers Educating your Customers isnt just a matter of letting people know youre doing whatever youre doing to protect the environment, but also a matter of letting them know why it Matters Otherwise, for a significant portion of your target market, its a case of So what? And your green marketing campaign goes nowhere. Giving your customer an opportunity to participate: Giving your customer an opportunity to participate means personalizing the benefits of your environmentally friendly actions, normally through letting the customer take part in positive environmental action. Why Green Marketing? As resources are limited and human wants are unlimited, it is important for the marketers to utilize the resources efficiently without waste as well as to achieve the organizations objective. So green Marketing is inevitable. There is growing interest among the customers all over the world regarding Protection of environment. World Wide Evidence indicates people are concerned about the Environment and are changing their Behavior. Benefits of Green Marketing: Companies that develop new and improved products and services with environment inputs in mind give themselves access to new markets, increase their profit Sustainability, and enjoy a Competitive advantage over the Companies which are not concerned for the Environment. Adoption of Green Marketing: There are basically five reasons for which a marketer should go for the adoption of  Green marketing. They are Opportunities or competitive advantage Corporate social responsibilities Government pressure Competitive pressure Cost or profit issues Green Marketing Mix: Every company has its own favorite marketing mix. Some have 4 Ps and some have 7 Ps marketing mix. The 4 Ps of green marketing are that of a conventional marketing but the challenge before is to use 4 Ps in an innovative manner Product The ecological objectives in planning products are to reduce resource consumption and pollution and to increase conservation of scarce resources Price Price is a critical and important factor of green marketing mix. Most consumers will only be prepared to pay additional value if there is a perception of extra product value this value may be improved performance, function, design, visual appeal or taste Green marketing should take all these facts into consideration while charging a premium price Promotion There are three of green advertising:- Ads that address a relationship between a product/service and the biophysical environment Those that promote a green life style by highlighting a product or service. Ads that present a corporate image of environmental responsibility. Place The choice of where and when to make a product available will have. Strategies for Green Marketing: The marketing strategies for green marketing include: Marketing Audit ( Including internal and external situation analysis) Develop a marketing plan outlining strategies with regard to 4 Ps. Implement Marketing strategies. Plan result evaluation Challenges ahead Green Marketing: Green products require renewable and recyclable material, which is costly Requires a technology, which requires huge investment in R D Water treatment technology, which is too costly Majority of the people are not aware of green products and their uses Majority of the consumers are not willing to pay a premium for green products. Conclusion: Green marketing should not neglect the economic aspect of marketing. Marketers need to understand the implications of green marketing. If you think customers are not concerned about environmental issues or will not pay a premium for products that are more eco-responsible, think again. You must find an opportunity enhance you products performance and strengthen your customers loyalty and command a higher price. Green marketing is still in its infancy and a lot of research is to be done on green marketing to fully explore its potential. RESEARCH METHODOLOGY The research design which has been formed for this research  article is descriptive research design. The nature of data which is  collected and used for this research article is secondary. The  relevant and required data are collected from secondary sources  such as text books, national as well as international articles

Therapy Session Experience Review Essay -- Family Therapy, Family Coun

Our first session with the Smith family was very informative. The first 20 minutes of the session were the most noteworthy because of our effectiveness joining with the family and the depth of information we gained. This achievement is due, in part, to having all four of the Smith’s participate in the session. Pinsof (as cited in Sprenkle, Davis, & Lebow, 2014) believes that having the entire family involved in the therapy sessions from the beginning gives the therapist a clearer understanding of the system and â€Å"a more accurate understanding of the problem maintenance structure† (p.39). As the Smith family entered the therapy room, Regina’s tension was evident before the session officially began. As they were about to sit down, she quickly moved between George and Rob. During the session, I observed George making faces, rolling his eyes, and whisper comments to Rob. Rob would respond by making jokes about hurting George or threatening physical gestures; pu nching his fist into the palm of his other hand or moving a finger across his throat in a slashing motion. Afterward Rob would smile at Theresa and me and shrug his shoulders but George would act as though he hadn’t participated in the exchange. Regina and Kevin did not acknowledge George's behavior but would sigh or frown at Rob’s. This interaction would not have been observed if the entire family hadn’t attended. The session began with a brief introduction of everyone in the room which was followed by an ice breaker activity. During a previous classroom demonstration, markers were used as an ice breaker with a young family (D. Baker, personal communication, March 18, 2014). It was a simple action that created a connection so I adopted the practice. According to Patterson, ... ...: Race, culture, and gender in clinical practice (2nd Ed.). New York, NY: Guildford Press. Patterson, J., Williams, L., Edwards, T. M., Chamow, L., Grauf-Grounds, C. (2009). Essential skills in family therapy (2nd Ed.). New York, NY: Guilford Press. Strengthening Families, (2014). Mormon.org. Retrieved from: http://www.mormon.org/values/family. Sprenkle, J., Davis, S. D., Lebow, J. L. (2009). Common factors in couple and family therapy: The overlooked foundation for effective practice. New York, NY: Guilford Press. Taibbi, R. (2007). Doing family therapy: Craft and creativity in clinical practice (2nd Ed.). New York, NY: Guilford Press. Walsh, F. (2008). Spirituality, healing, and resilience. In M. McGoldrick and K. V. Hardy (Ed.), Re-visioning family therapy: Race, culture, and gender in clinical practice (2nd Ed.) (pp. 61-75). New York, NY: Guildford Press.

Automatic Room Light Controller with Didirectional Visitor Counter

CHAPTER :- 1 Project Overview 1. Introduction Of Project 1. 1 Project Definition: Project title is â€Å"AUTOMATIC ROOM LIGHT CONTROLLER WITH BIDIRECTIONAL VISITOR COUNTER â€Å". The objective of this project is to make a controller based model to count number of persons visiting particular room and accordingly light up the room. Here we can use sensor and can know present number of persons. In today’s world, there is a continuous need for automatic appliances with the increase in standard of living, there is a sense of urgency for developing circuits that would ease the complexity of life.Also if at all one wants to know the number of people present in room so as not to have congestion. This circuit proves to be helpful. 1. 2 Project Overview This Project â€Å"Automatic Room Light Controller with Visitor Counter using Microcontroller is a reliable circuit that takes over the task of controlling the room lights as well us counting number of persons/ visitors in the room v ery accurately. When somebody enters into the room then the counter is incremented by one and the light in the room will be switched ON and when any one leaves the room then the counter is decremented by one.The light will be only switched OFF until all the persons in the room go out. The total number of persons inside the room is also displayed on the seven segment displays. The microcontroller does the above job. It receives the signals from the sensors, and this signal is operated under the control of software which is stored in ROM. Microcontroller AT89S52 continuously monitor the Infrared Receivers, When any object pass through the IR Receiver's then the IR Rays falling on the receiver are obstructed , this obstruction is sensed by the Microcontroller CHAPTER :- 2 BLOCK DIAGRAM AND ITS DESCRIPTION 2. 1Basic Block DiagramEnter Exit Relay Driver A T 8 9 S 5 2 Signal Conditioning Exit Sensor Enter Sensor Light Signal Conditioning Power Supply Fig. 2. 1 Basic Block Diagram 2. 2 Blo ck Diagram Description The basic block diagram of the bidirectional visitor counter with automatic light controller is shown in the above figure. Mainly this block diagram consist of the following essential blocks. 1. Power Supply 2. Entry and Exit sensor circuit 3. AT 89S52 micro-controller 4. Relay driver circuit 1. Power Supply:- Here we used +12V and +5V dc power supply. The main function of this block is to provide the required amount of voltage to essential circuits. 12 voltage is given. +12V is given to relay driver. To get the +5V dc power supply we have used here IC 7805, which provides the +5V dc regulated power supply. 2. Enter and Exit Circuits:- This is one of the main part of our project. The main intention of this block is to sense the person. For sensing the person and light we are using the light dependent register (LDR). By using this sensor and its related circuit diagram we can count the persons. 3. 89S52 Microcontroller:- It is a low-power, high performance CMOS 8-bit microcontroller with 8KB of Flash Programmable and Erasable Read Only Memory (PEROM).The device is manufactured using Atmel’s high-density nonvolatile memory technology and is compatible with the MCS-51TM instruction set and pin out. The on-chip Flash allows the program memory to be reprogrammed in-system or by a conventional nonvolatile memory programmer. By combining a versatile 8-bit CPU with Flash on a monolithic hip, the Atmel AT89S52 is a powerful Microcontroller, which provides a highly flexible and cost effective solution so many embedded control applications. 4. Relay Driver Circuit:- This block has the potential to drive the various controlled devices.In this block mainly we are using the transistor and the relays. One relay driver circuit we are using to control the light. Output signal from AT89S52 is given to the base of the transistor, which we are further energizing the particular relay. Because of this appropriate device is selected and it do its allott ed function. CHAPTER :- 3 SCHEMATIC DIAGRAM Transmission Circuit:- Fig. 3. 1 Transmitter circuit Receiver Circuit:- Fig. 3. 2 Receiver circuit * CIRCUIT DESCRIPTION: There are two main parts of the circuits. 1. Transmission Circuits (Infrared LEDs) 2. Receiver Circuit (Sensors) . Transmission Circuit: Fig. 3. 3 Transmitter circuit This circuit diagram shows how a 555 timer IC is configured to function as a basic monostable multivibrator. A monostable multivibrator is a timing circuit that changes state once triggered, but returns to its original state after a certain time delay. It got its name from the fact that only one of its output states is stable. It is also known as a ‘one-shot'. In this circuit, a negative pulse applied at pin 2 triggers an internal flip-flop that turns off pin 7's discharge transistor, allowing C1 to charge up through R1.At the same time, the flip-flop brings the output (pin 3) level to ‘high'. When capacitor C1 as charged up to about 2/3 Vcc, t he flip-flop is triggered once again, this time making the pin 3 output ‘low' and turning on pin 7's discharge transistor, which discharges C1 to ground. This circuit, in effect, produces a pulse at pin 3 whose width t is just the product of R1 and C1, i. e. , t=R1C1. IR Transmission circuit is used to generate the modulated 36 kHz IR signal. The IC555 in the transmitter side is to generate 36 kHz square wave. Adjust the preset in the transmitter to get a 38 kHz signal at the o/p. round 1. 4K we get a 38 kHz signal. Then you point it over the sensor and its o/p will go low when it senses the IR signal of 38 kHz. 2. Receiver Circuit: Fig. 3. 4 Receiver circuit The IR transmitter will emit modulated 38 kHz IR signal and at the receiver we use TSOP1738 (Infrared Sensor). The output goes high when the there is an interruption and it return back to low after the time period determined by the capacitor and resistor in the circuit. I. e. around 1 second. CL100 is to trigger the IC555 which is configured as monostable multivibrator. Input is given to the Port 1 of the microcontroller.Port 0 is used for the 7-Segment display purpose. Port 2 is used for the Relay Turn On and Turn off Purpose. LTS 542 (Common Anode) is used for 7-Segment display. And that time Relay will get Voltage and triggered so light will get voltage and it will turn on. And when counter will be 00 that time Relay will be turned off. Reset button will reset the microcontroller. CHAPTER :- 4 HARDWARE DESIGN ; DESCRIPTIONS Hardware Design:- Infrared Sensor TSOP1738 Microcontroller AT89S52 Relay 7-Segment Display Timer IC 555 Fig. 4. 1 Snap of the entire circuit 4. 1 Procedure Followed While Designing:In the beginning I designed the circuit in DIPTRACE software. Dip trace is a circuit designing software. After completion of the designing circuit I prepared the layout. Then I programmed the microcontroller using KEIL software using hex file. Then soldering process was done. After completion of the soldering process I tested the circuit. Still the desired output was not obtained and so troubleshooting was done. In the process of troubleshooting I found the circuit aptly soldered and connected and hence came to conclusion that there was error in programming section which was later rectified and the desired results were obtained. . 2 List of Components: Following is the list of components that are necessary to build the assembly of the Digital Speedometer Cum Odometer: * Microcontroller – AT89S52 * IC – 7805 * Sensor – TSOP 1738 (Infrared Sensor) * Transformer – 12-0-12, 500 mA * Preset – 4. 7K * Disc capacitor – 104,33pF * Reset button switch * Rectifier diode – IN4148 * Transistor – BC 547, CL 100 * 7-Segment Display 4. 3 Description of Components 4. 3. 1 Microcontroller AT89S52: The AT89S52 is a low-power, high-performance CMOS 8-bit microcontroller with 8K bytes of in-system programmable Flash memory.The device is manu factured using Atmel’s high-density nonvolatile memory technology and is compatible with the Industry-standard 80C51 instruction set and pin out. The on-chip Flash allows the program memory to be reprogrammed in-system or by a conventional nonvolatile memory pro- grammar. By combining a versatile 8-bit CPU with in-system programmable Flash on a monolithic chip, the Atmel AT89S52 is a powerful microcontroller which provides a highly-flexible and cost-effective solution to many embedded control applications.The AT89S52 provides the following standard features: 8K bytes of Flash, 256 bytes of RAM, 32 I/O lines, Watchdog timer, two data pointers, three 16-bit timer/counters, a six-vector two-level interrupt architecture, a full duplex serial port, on-chip oscillator, and clock circuitry. In addition, the AT89S52 is designed with static logic for operation down to zero frequency and supports two software selectable power saving modes. The Idle Mode stops the CPU while allowing the RAM, timer/counters, serial port, and interrupt system to continue functioning.The Power-down mode saves the RAM con- tents but freezes the oscillator, disabling all other chip functions until the next interrupt or hardware reset. FEATURES:- * 8 KB Reprogrammable flash. * 32 Programmable I/O lines. * 16 bit Timer/Counter—3. * 8 Interrupt sources. * Power range: 4V – 5. 5V * Endurance : 1000 Writes / Erase cycles * Fully static operation: 0 Hz to 33 MHz * Three level program memory lock * Power off flag * Full duplex UART serial channel * Low power idle and power down modes * Interrupt recovery from power down modes * 256 KB internal RAM * Dual data pointer 4. 3. 2TSOP1738 (INFRARED SENSOR)Fig. 4. 2 Infrared Sensor Description: The TSOP17.. – Series are miniaturized receivers for infrared remote control systems. PIN diode and preamplifier are assembled on lead frame, the epoxy package is designed as IR filter. The demodulated output signal can directly be decode d by a microprocessor. TSOP17.. is the standard IR remote control receiver series, supporting all major transmission codes. Features: * Photo detector and preamplifier in one package * Internal filter for PCM frequency * Improved shielding against electrical field disturbance * TTL and CMOS compatibility * Output active low Low power consumption * High immunity against ambient light * Continuous data transmission possible (up to 2400 bps) * Suitable burst length . 10 cycles/burst Block Diagram: Fig. 4. 3 Block Diagram of TSOP 1738 Application Circuit: Fig. 4. 4 Application circuit 4. 3. 3 555 ( TIMER IC): Fig. 4. 5 Timer IC(555) Description: The LM555 is a highly stable device for generating accurate time delays or oscillation. Additional terminals are provided for triggering or resetting if desired. In the time delay mode of operation, the time is precisely controlled by one external resistor and capacitor.For astable operation as an oscillator, the free running frequency and duty cycle are accurately controlled with two external resistors and one capacitor. The circuit may be triggered and reset on falling waveforms, and the output circuit can source or sink up to 200mA or drive TTL circuits. Features: * Direct replacement for SE555/NE555 * Timing from microseconds through hours * Operates in both astable and monostable modes * Adjustable duty cycle * Output can source or sink 200 mA * Output and supply TTL compatible * Temperature stability better than 0. 05% per  °C * Normally on and normally off output * Available in 8-pin MSOP package Applications: * Precision timing * Pulse generation * Sequential timing * Time delay generation * Pulse width modulation * Pulse position modulation * Linear ramp generator 5. 3. 4 LTS 542 (7-Segment Display) Description: The LTS 542 is a 0. 52 inch digit height single digit seven-segment display. This device utilizes Hi-eff. Red LED chips, which are made from GaAsP on GaP substrate, and has a red face and red segment. Fi g. 4. 6 7 Segment Features: * Common Anode * 0. 52 Inch Digit Height * Continuous Uniform Segments Low power Requirement * Excellent Characters Appearance * High Brightness ; High Contrast * Wide Viewing Angle 5. 3. 5 LM7805 (Voltage Regulator) Fig. 4. 7 Voltage Regulator Description: The KA78XX/KA78XXA series of three-terminal positive regulator are available in the TO-220/D-PAK package and with several fixed output voltages, making them useful in a wide range of applications. Each type employs internal current limiting, thermal shut down and safe operating area protection, making it essentially indestructible. If adequate heat sinking is provided, they can deliver over 1A output current.Although designed primarily as fixed voltage regulators, these devices can be used with external components to obtain adjustable voltages and currents. Features: * Output Current up to 1A * Output Voltages of 5, 6, 8, 9, 10, 12, 15, 18, 24V * Thermal Overload Protection * Short Circuit Protection * Output Transistor Safe Operating Area Protection 5. 3. 6 RELAY CIRCUIT: Fig. 4. 8 Relay A single pole dabble throw (SPDT) relay is connected to port RB1 of the microcontroller through a driver transistor. The relay requires 12 volts at a current of around 100ma, which cannot provide by the microcontroller.So the driver transistor is added. The relay is used to operate the external solenoid forming part of a locking device or for operating any other electrical devices. Normally the relay remains off. As soon as pin of the microcontroller goes high, the relay operates. When the relay operates and releases. Diode D2 is the standard diode on a mechanical relay to prevent back EMF from damaging Q3 when the relay releases. LED L2 indicates relay on. CHAPTER :- 5 SOFTWARE DESIGN FLOW CHART: Start Infrared Signal Transmission Interrupted from Sensor1 Interrupted from Sensor 2 Turn On Relay Counter Incremented Counter DecrementedCounter set to 0 Relay Turn Off Turn On Light Turn Off Light F ig. 4. 7 Flow Chart * If the sensor 1 is interrupted first then the microcontroller will look for the sensor 2. And if it is interrupted then the microcontroller will increment the count and switch on the relay, if it is first time interrupted. * If the sensor 2 is interrupted first then the microcontroller will look for the sensor 1. And if it is interrupted then the microcontroller will decrement the count. * When the last person leaves the room then counter goes to 0 and that time the relay will turn off. And light will be turn off. CHAPTER :- 6 TESTING AND RESULTSTesting And Results We started our project by making power supply. That is easy for me but when we turn toward the main circuit, there are many problems and issues related to it, which we faced, like component selection, which components is better than other and its feature and cost wise a We started our project by making power supply. That is easy for me but when I turn toward the main circuit, there are many problems and issues related to it, which are I faced, like component selection, which components is better than other and its feature and cost wise also, then refer the data books and other materials related to its.I had issues with better or correct result, which I desired. And also the software problem. I also had some soldering issues which were resolved using continuity checks performed on the hardware. We had issues with better or correct result, which we desired. And also the software problem. We also had some soldering issues which were resolved using continuity checks performed on the hardware. We started testing the circuit from the power supply. There we got over first trouble. After getting 9V from the transformer it was not converted to 5V and the circuit received 9V.As the solder was shorted IC 7805 got burnt. So we replaced the IC7805. also the circuit part around the IC7805 were completely damaged.. with the help of the solder we made the necessary paths. CHAPTER :- 7 FUTURE E XPANSION FUTURE EXPANSION * By using this circuit and proper power supply we can implement various applications Such as fans, tube lights, etc. * By modifying this circuit and using two relays we can achieve a task of opening and closing the door. CHAPTER :- 8 APPLICATION, ADVANTAGES ; DISADVANTAGES APPLICATION, ADVANTAGES ; DISADVANTAGES Application * For counting purposes * For automatic room light control * Advantages * Low cost * Easy to use * Implement in single door * Disadvantages * It is used only when one single person cuts the rays of the sensor hence it cannot be used when two person cross simultaneously. CHAPTER :- 8 BIBILOGRAPHY Bibliography * Reference Books * Programming in ANSI C: E BALAGURUSAMY * The 8051microcontroller and embedded systems: MUHAMMAD ALI MAZIDI JANICE GILLISPIE MAZIDI * The 8051 microcontroller: KENNETH J. AYALA * Website * www. datasheets4u. com * www. 8051. com

Edgar Allen Poe Essays (1127 words) - Edgar Allan Poe, Free Essays

Edgar Allen Poe Essays (1127 words) - Edgar Allan Poe, Free Essays Edgar Allen Poe Edgar Allan Poe (1809-1849) Written and Contributed by SUGABUGA456 Edgar Allan Poe was one of Americas famous poets, fiction short-story writers, and literary critics. He is known as the first master of short story form especially in tales of horror, and mystery. The work he produced was considered to be some of the most influential literary criticism of his time. His poems made him one of the most famous figures in American literary history. His influence on literature is seen in all literature books in schools everywhere. Some of his famous writings is that of Annabel Lee; his detective story, The Murders in Rue Morgue; The Pit and the Pendulum and The Tell-Tale Heart are the best among his horror stories; and The Raven one of his best poems which among all these, made him very famous in 1845. The Fall of the House of Usher, and The Masque of the Red Death, made him a forerunner of symbolism, and impressionism. Poe antagonized many people with a scathing campaign against an American poet Henry Wadsworth Longfellow for supposed plagiarism. Later that year Poe admitted to being drunk, which further separated him from the public. Poes later years were full of economic hardship and ill health. Poe was born in Boston, Massachusetts on January 19, 1809. He was orphaned at the early age of two, his father deserted the family and his mother died all before he was three in 1811, then Poe became a ward and was raised as a foster child by John Allan, a wealthy merchant of tobacco, and his wife Frances in Richmond, VA but they never legally adopted him. Taken by the Allan family to England at the age of six, Poe was placed in a private school. In 1826 Poe enrolled at the University of Virginia in Charlottesville. where he acquired gambling debts that John Allan refused to pay. Eventually, Poe was forced to withdraw from the university, and Allan prevented his return to the university and broke off Poes engagement to Sarah Elmira Royster, his Richmond sweetheart. His relationship with Allan was declined and he moved from his foster father and enlisted in the army. Also in 1827, he went to Boston where he wrote his fist book Tamerlane and other poems that he sold for $.12 a copy but it didnt sell. He served a two year term while waiting for an appointment to the US Military Academy. While temporarily reconciled, Allan secured him an appointment to the academy. In 1830 Poe entered the US Military Academy at West Point, NY, where he excelled in languages but was expelled in 1831 and now his foster father disowned him permanently. Later on sometime after 1831 he moved to Baltimore where he lived with his aunt, Maria Clemm, and her daughter- his cousin, Virginia Clemm. March 27, 1834 John Allan dies leaving Poe with nothing. In May of 1836 he married Virginia, his 13-year old cousin. For 10 years Poe worked as an editor for various periodicals and contributor to magazines in several cites on the pay of $10 a week, so he was unable to support his family, his aunt, Virginia, and himself. Lots of time they went without eating. But it was in one of those that his story The Fall of the House of Usher first appeared in 1839. He unsuccessfully tried to found and edit his own magazine which would have granted him financial security and artistic control in what he considered a hostile literary marketplace. The last years of Poes life was a tragic period. In January of 1842 Virginia broke a blood vessel while singing, and died of tuberculosis on January 30, 1847 after five years of illness. Then Poe himself became ill, he had a deadly addiction to liquor and his alleged use of drugs which probably contributed to his early death. In the summer of 1849 he revisited Richmond, lectured , and was accepted anew by the fiance he had lost in 1826. After his return north he was found unconscious on a Baltimore street. Poe was only 40 when he died in 1849. Newspapers gave the cause of death as congestion of the brain and cerebral inflammation, which my sources

The Goal essays

The Goal essays The Goal by Eliyahu M. Goldratt, is the story of a man who at his crossroads, and what direction he decides to take. The story is about a plant manager named Alex Rogo. We find Alex six months into his first plant managers position at UniCo, in the UniWare Division. The plant is located in Bearington Massachusetts, where Alex grew up. UniCo is definitely a manufacturing plant, what they manufacture, I still do not know. The story begins when Alexs supervisor, Bill Peach, comes into the plant and nearly turns everything upside down. After Alex puts out all of the fires that Bill had set, they sit down in Alexs office and talk. Bill tells Alex that production has gone down in the six months that Alex has been at the helms, and an irate customer, Bucky Burnside, has an order that is fifty-six days overdue, and Alex must get that order shipped before anything else. Bill also says that if the plant does not turn around in the next three months, he will make a recommendation to close the plant. A few days later, Alex hears more of the same at a corporate meeting and figures out why Bill was upset. After the meeting Alex reaches for something and comes across a cigar he received from a chance encounter from and old physicist he knew from his college days. While waiting for in between flights at OHare, Alex wandered into an airport and found himself sitting next to the physicist named Jonah who worked on mathematical models while he was an undergraduate engineering student. Alex and Jonah start talking, and Alex mentions he is going to speak at a seminar. His topic is Robotics: Solution for the 80s to Americas Productivity Crisis. Alex tells Jonah that his plant has more robots than any other plant in the division. Jonah is not very impressed. Jonah asks how much productivity has improved because of the use of the robots. Alex answers that there is a 36% improvement in one area...

ESL PAPER based on ''outcast united'' Essay Example | Topics and Well Written Essays - 500 words

ESL PAPER based on ''outcast united'' - Essay Example In fact, the coaching style of Coach Luma was what the kids needed to push themselves hard and to be better than what they actually are because it is only their selves that they got in a foreign country. This kids cannot afford to be lax because they do not have any support system to fall back on so they need to be pushed hard. In addition, the fiery style of Coach Luma may be acceptable to these kids who may have been desensitized already having seen violence and murder from their respective countries of origin. They may not take offense with the strong language and style of Luma because they are used to it already. Had Coach Luma Mufleh been a â€Å"nice† coach, these kids may perceive it as soft and thus weak that they would not respect the coaching style. This coaching style of Coach Luma is not applicable to affluent suburban town due to many reasons. First, their circumstances are different. Kids in affluent suburban town have very strong support system and they do not need to be berated to push themselves hard. These kids may be spoiled and Luma’s coaching style may not sit well with that instead of being motivated to train harder, they may fight back at the coach. In addition, there may be parents watching during training. If Coach Luma will do to the affluent suburban kids what was done to the refugee kids, the coach may be in a big trouble with the lawsuits that will be filed by the parents. Kids from affluent suburban cities are also sensitive and are not used to being berated. They are used to American treatment that kids are being treated nicely and protected by anti-child abuse law. If Coach Luma yells at them, the coach may be sued. Child abuse is a serious case in America. This is not to say that Coach Luma’s coaching style is bad. It is just that it can only be applicable and effective to a certain set of

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Self-build - Dissertation Example Findings revealed that the self-builders are satisfied with most of their projects’ aspects and all share a desire to promote self-building to other families. However, self-builders find the planning and permission gathering process tedious and tend to consume much of their time, money, and energy. Therefore, policy reforms regarding planning and permissions are suggested to alleviate the hardships that self-builders face even at the early stages of the project. Most importantly, the study revealed that planning is a significant component of self-building which primarily influences cost and build time. Self-builders should therefore, take it incumbent upon themselves to put the same effort to planning as they would the actual building. Table of Contents Executive Summary 1 Table of Contents 2 List of Figures 3 Chapter 1 – INTRODUCTION 4 Chapter 2 – EVALUATION OF SELF-BUILD CONSTRUCTION METHODS 7 Chapter 3 – REVIEW OF THE PROCESS OF SELF BUILDING 14 Looking / Finding Land 15 Financing the Self-Build Project 15 Designing the Self-Build Project 16 Planning the Self-Build Project 16 Choosing the Building System 17 Project Management 19 Compliance with Building Regulations 20 Building Contract 22 Compliance to Health and Safety 23 Materials and Scheduling 23 Chapter 4 – ANALYSIS OF THE PILOT STUDY DATA 26 Chapter 5 – CONCLUSION 43 REFERENCES 45 Appendix 1 – SURVEY INSTRUMENT 48 List of Figures Figure 1: Greatest Motivation to Self-Build 27 Figure 2: How Land was Availed of for the Self-Build Project 28 Figure 3: Factors which Facilitated Availment of Land for Self-Build Project 29 Figure 4: Early Problems Encountered in Self-Build 30 Figure 5: Type of Land / Plot Purchased or Used 31 Figure 6: Mortgage Type Availed 32 Figure 7: Build System Used 33 Figure 8: Total Floor Area 34 Figure 9: Status of Self-Build Home 35 Figure 10: Self-Build Project Budget 36 Figure 11: Percent of Budget Covered by Loan 37 Figure 12: Pers on Who Handled the Self-Build Project 38 Figure 13: Build Time 39 Figure 14: Level of Satisfaction on the Outcome of the Self-Build Project 40 Figure 15: Suggested Self-Build Reforms 41 Chapter 1 – INTRODUCTION The construction industry in the United Kingdom provides employment to about 2.4 million people. The sector contributed 8 per cent to the UK Gross Domestic Product. The construction sector also supports all other industries and government services in the UK in terms of their dominant role in the establishment of buildings and infrastructure. This may yet be a signal that as of 2010, the construction sector is springing back up from the slump in 2009 precipitated by the deepening recession (The Construction Industry Training Board, 2010). A review of the construction output reported by Office for National Statistics (2011), however, revealed that total output from the sector dropped by 18.3 per cent in February of this year, from last quarter figures. New work output de creased by 19.1 per cent, while repair and maintenance plummeted by 16.8 per cent. The largest decrease in construction output was in new work for private housing at 23.3 per cent. This documented decline may well be a consequence of the problem of housing affordability which Riley (2005) forecasted to be getting worse in the coming years. The government lost no time in implementing interventions to ease out

Reading report Essay Example | Topics and Well Written Essays - 750 words

Reading report - Essay Example This was already becoming normal at that time† (Orwell 1984 Book 2, Chapter 7). Private loyalties are cut because it is one of the best ways to ensure loyalty to the state. In connection to the loss of privacy, the Party can make it easy to undermine their enemy by connecting rebellion to the idea of perpetual war. The Party calls it a distant war that happens all the time to stress that the war has no essence and direction. By focusing on the individual and the perpetual timeframe of war, the Party shows the people that it is senseless to support a war that has no specific meaning and outcomes. 1984 further notes that doublespeak propaganda slogans such as â€Å"War is Peace,† â€Å"Freedom is Slavery,† and â€Å"Ignorance is Strength† is meant to clutter the language and make it less effective in attaining its impact of changing people’s mindsets and behaviors. In â€Å"Politics and the English Language,† Orwell argues that the fall of the E nglish language roots from economic and political causes, and not literary causes (1). He shows that people use vague and imprecise language with purposes of deceiving people. In 1984, doublespeak propaganda is meant to deceive people. ... .† (Orwell â€Å"Politics† 3) because they do not stand for anything clear and specific. He adds the example of â€Å"democracy,† which is automatically seen as something positive, when its usage has potentially misleading purposes (Orwell â€Å"Politics† 4). The same goes for doublespeak- they sound nice and rebellious, but they are vague enough to be unreliable and meaningless. Doublespeak propaganda is propaganda, the propaganda of using language to lie to people and to shape their minds into thinking that these lies are truths. â€Å"The Two-Minute Hate† broadcast and its reliance on images of Goldstein and foreign-looking individuals running around guns has something to do with language manipulation once more. Politicians manipulate language for its own selfish purposes, and not for the good of the people. â€Å"The Two-Minute Hate† encourages people to see Goldstein in a bad light, bad enough to be hated. It is an example of subverting l anguage through using images and words that pollute people’s capacity to think about what is being said to them. â€Å"The Two-Minute Hate† helps the Party in conditioning the minds of the people through controlling their emotions. The Party knows the right language to use to evoke the right emotions, which can lead to better control of their thoughts and actions. As for the idea of idea of all-knowing Big Brother (government) and a total lack of privacy in a technologically advanced society, the government does Newspeak, Doublespeak, and Thoughtcrimes to decrease people’s thinking practices and content. Newspeak decreases people’s thinking process. Syme says: â€Å"Don't you see that the whole aim of Newspeak is to narrow the range of thought? In the end we shall make

Aggressive Parents, Aggressive Children Essay Example for Free

Aggressive Parents, Aggressive Children Essay Growing up, kids have a lot of influences in their life; from television to peers children will always absorb something. With this being said the biggest influence on a child would have to be the people there with the most- their family. Because this is unarguably true, it would then be fair to then assume that parental/ sibling aggression could have a big impact on future relationships caused by development. What is aggression one may ask? Aggression is a hostile, injurious, destructive behaviour or outlook especially when caused by frustration. Human development would be everything that happened from the moment a child thinks for the first time, then. Sigmund Freud was one psychologist who theorizes that those who have experienced trauma from aggression in the home will often use defense mechanisms to disregard unwanted emotions. This leaves a negative effect on the unconscious mind and makes a person act irrationally. By comparing cultures and examining how nature vs. urture, the theme of pies and how the ecological theory all come into play when dealing with the way children treat relationships, it is hoped that one will see that aggression in the home will indeed lead to negative relationships for the child’s near future. One key question many would ask and not for only this topic (but many on the mind in general), would be are these actions and thoughts merely influenced by parents, or are they born with the â€Å"defect† and therefore forced to live with it. The argument of nature vs. nurture is a questi on that has baffled even the most renowned of psychologists. Both sides have strong supporting arguments therefore coming up with an end answer would be impossible for one to do. In Daena’s article, entitled â€Å"Is Aggressive Behaviour Biologically or Environmentally Based? † Daena proposes that aggression is learned. Supporting herself by linking aggression with Skinner’s rat, continuing by saying aggression is caused by positive reinforcement (reward). By calming a kid down with a toy, the child would have received the â€Å"reward†, now the child understands if he does this, then another â€Å"reward† should come. One way this could be seen in a household could be when a father cusses after he hurts himself. The child could subconsciously perceive that the pain and expression on the father going away shortly after was his reward, therefore the child takes on the habit. This does put some weight on the nurture side because the reward is what causes any outcome. But, Professor Richard Tremblay of the University of Montreal says that â€Å"We do not need to learn to aggress, but to not aggress. In this indirect argument with the other article mentioned Tremblay suggests that children are aggressive by nature and learn how to control their aggression at around 4 years old. When linking nature or nurture to aggression one must understand that they really can’t choose an option and be satisfied with their decision. â€Å"PIES† stands for the four kinds of development; physical, intellectual, emotional, social. When children witness aggression at home almost every kind of development a re interrupted. Physical development includes growth of bone muscles, motor skills and senses. Intellectual development includes the maturation of mental process, such as learning, imagination, memory and perception. When a child is used to seeing aggression exhibited by their parents, they will associate that violence will many things they see on a daily basis. For example the first time the child sees adults mating on television, etc. Their first instinct would usually be to believe that the couple is actually fighting. This shows that what they sense would be different from what’s actually happening therefore proving a negative outcome. Emotional development includes the maturation and evolution of emotions, social skills, identity, and morals. If a child grows up witnessing spousal abuse from an early age, and isn’t explained that it’s bad, then would that child not believe that this action is perfectly fine? Seeing the father only do this when he’s angry, the child could perceive that beating somebody is an output of anger for them as well. Social development includes the evolution of knowledge of how people interact, play, share, take turns, or talk socially. From an early stage if the child sees fighting, it is then safe to assume that their ‘evolution of knowledge based on how people interact’ will be evolving off of the witnessed negative action seen in the first place (spousal abuse, swearing parents, etc. ). A child’s development could be positive or negative based solely on the overall environment the child is living in. One may be lead to believe that aggression is taught by others, and then mirrored by the children whom the aggression will eventually attach itself too. Urie Bronfenbrenners Ecological Theory argues that development is influenced by five environmental systems. The theory identifies five environmental systems. The five environmental systems are: Microsystem, Mesosystem, Exosystem, Macrosystem, and Chronosystem. The microsystem is the child’s immediate surroundings i. e. family, neighborhood and friends. This theory suggests that if the child lives in a damaged microsystem, the child’s development could also be damaged. The mesosystem is the connection seen between immediate environments i. e. parents to peers. This directly relates to the topic showing that if a child witness’s abuse, there’s a good chance they will mirror it with their peers. Children need people in order to become human. It is primarily through observing, playing, and working with others both older and younger than he that a child discovers both what he can do and who he can become. †-Urie Bronfenbrenner (quotes. dictionary. com). This quote can be fitted to the topic of aggression in children because she basically explains that without o ther humans, we would have no route for our personality/identity to take. The Macrosystem describes the culture of the child, anywhere from physical geographic, to wealth in the child’s area. Urie suggests that those that are living in lower class are more likely to commit crime. It must also be understood that children influenced by their environment is not conclusive. As children in some African regions see violence every day but learned to adapt with it as opposed to keeping it bottled up in their head. The final system is the Chronosystem. This monitors patterns of environmental events over time. Non-normative events may have a negative psychological effect, e. g. a recent divorce or death in the family. The change is too drastic for the child to cope with. With witnessed aggression, as it starts to become the normal in the child’s life, the child may seek to emulate it later on when the ‘normal’ aggression is missing. Urie Bronfenbenners theory does weigh in favor of the child learning the aggression because it all seems to tie into the child feeling a sense of normal. Based on the theory, children will emulate what they see, because if they didn’t emulate anything, they would have no guidance in their life. Their identity would be 100% their own. Therefore if aggression is their guide, aggression will be what children emulate.

Methods and Models for Measuring Costs

Methods and Models for Measuring Costs Costs are associated with all types of organizations business, non-business, manufacturing, retail and service. Generally, the kinds of costs that are incurred and the way in which these costs are classified depend on the type of organization involved. In your assignment you should explain with examples (use dollar value in your examples): How to measure cost behaviour (cost measurement)? In management accounting, the classification and measurement of fixed and variable cost is based on a body of knowledge that involves a number of assumptions. In many cases, the usefulness of fixed and variable cost data depends on the validity of these assumptions. In order to avoid poor operating results and faulty decision-making that is likely to occur when false cost assumptions are made, the ability to recognize and measure cost behavior is essential. Various theories of Cost behavior are as follows : Variable Cost varies proportionately in total but remains constant on a per unit basis. a. True variable costs proportionately variable (ex. Raw material) amount used directly increases as production increases by the same percentage. b. Step variable costs costs obtainable in large segments (ex. Labor costs of maintenance workers) and that increase or decrease in response to fairly wide changes in activity levels. NOTE: these costs are constant for a certain activity level (relevant range) and then vary in a step like fashion as volume increases. 2. Fixed Costs remain constant in total but vary inversely on a per unit basis (if production increases, then per unit cost decreases; if production decreases, then per unit cost increases) a. Committed fixed costs relate to the investment in plant, equipment and the basic organizational structure of the firm (ex. Depreciation of building and equipment, real estate taxes, insurance, management salaries, etc.) are long term in nature cannot be reduced immediately over a short period of time without seriously impairing either the profitability or the long run goals of a firm. b. Discretionary Fixed Costs ( Managed Fixed Costs ) arise form annual decisions by management to spend in certain fixed costs areas (ex. Advertising, research, management development programs) short term in nature, usually a single year possible to cut back on certain costs for short periods of time with minimum disruptions to long term goals. c. Semi variable or Mixed Costs contains both variable and fixed costs elements at certain levels of activity mixed costs display the same characteristics as a fixed cost at certain levels they display same characteristic as a variable cost (examples: electricity, heat, telephone, maintenance, car rental,copy machine rental) 3. Direct or Indirect Costs a. Direct Costs can be physically traced to the particular segment under consideration (product line, sales territory, division, etc.) b. Indirect Costs must be allocated in order to be assigned to the segment under consideration (indirect cost is manufacturing overhead). NOTE: Indirect Costs are also called Common Costs. 4. Additional Cost Terms a. Controllable Costs if management at a certain level as the power to authorize and influence the cost b. Noncontrollable Costs if management at a certain level is unable to influence the incurrence of the cost. c. Differential Cost present under one alternative but is absent under an alternative course of action. NOTE: Differential costs are also known as incremental costs. d. Opportunity Cost potential benefit that is lost or sacrificed whenzselecting one course of action makes it necessary to give up a different  course of action. Opportunity cost is not recorded in the books of an organization, but is  considered in every decision. e. Sunk Cost already incurred and cannot be changed by any decision made now or in the future. An irrelevant cost in decision-making. The econometrical model which is used to analyze costs is a model in which explanatory variable represents total costs and endogenous variables represent factors that influence their level. Production quantity is the most important factor which determines the level of total costs. Total costs consist of two parts: total fixed costs, which appear independently of the production quantity (when production level is zero) total variable costs, which are dependent only on the production quantity Cost Function : K = F + VX (Where K is total cost, F is Fixed Cost , V is Variable Cost and X is volume) What is cost accounting system and cost allocation?(Managerial Accounting) Sol:Cost accounting is linked to tax accounting, financial accounting and managerial accounting because it is an important component of each discipline as cost accounting involves determining the cost of something, such as a product, a service, an activity, a project, or some other cost object. These costs are needed for several purposes. For example, the costs of products and services produced and sold are needed for both tax and external financial statements. In other words, tax and financial accounting depend on cost accounting to provide cost information. Information about costs is also needed for a variety of management decisions. For example, cost estimates are needed to determine whether or not a product or service can be produced and sold at a profit. Unit costs of a product (or service) are also needed for product pricing and product discontinuance decisions. In addition, accurate cost information is required to determine whether or not a company should make (produce) or buy the raw materials, parts and subassemblies that become part of its major products and services. From this perspective, cost accounting is perhaps underrated as a discipline since none of the other disciplines including tax accounting, financial accounting or managerial accounting could exist without cost accounting. The costs associated with a manufacturing firm are separated into two broad categories. These include manufacturing costs and selling and administrative costs. This functional separation is important because each category of cost is treated differently in the accounting records. The different treatments are required to obtain proper matching. Manufacturing Costs There are three types of manufacturing costs. These include: 1) direct material or raw material, 2) direct labor, and 3) indirect manufacturing costs, or factory overhead. Direct material becomes the product, or becomes a part of the product. Direct labor converts the direct material into a finished product. Factory overhead represents all the other factory costs that cannot be directly identified with a particular product. This indirect category includes a variety of costs that are discussed in more detail in subsequent chapters. These three types of costs are also referred to as product costs, or inventorial costs, because they are capitalized in (or charged to) the inventory, i.e., they become assets. Matching Accountants capitalize manufacturing costs to obtain proper matching. The matching concept is pervasive in accrual accounting and requires that costs and benefits are matched or brought together on the income statement. In a production setting, the idea is to match the costs of producing a product (or service) against the benefits, i.e., revenue derived from the sale. When the inventory is sold, these costs are charged to an expense account referred to as cost of goods sold. At the end of the accounting period, cost of goods sold is closed to the income summary where, theoretically, matching takes place. Remember that unexpired costs represent assets. Expired costs represent expenses. When the inventory is sold, we say these costs have expired, i.e., the benefits to be obtained (from the effort that generated the costs) have been recognized. Thus, manufacturing costs become expenses when they reach cost of goods sold, but represent assets until the sale takes place. Selling and Administrative Costs In traditional accounting systems, selling and administrative costs are expensed in the period in which they are incurred. Theoretically, if there are future benefits associated with a cost, the cost should be capitalized as an asset rather than expensed. Certainly there are some future benefits associated with costs such as research and development, training, market promotion and advertising. However, these costs are expensed as incurred because it is difficult if not impossible to relate them to the future benefits. As a result, these costs are referred to as period costs. COST BEHAVIOR AND PREDICTION In addition to separating costs into categories such as direct and indirect and manufacturing and non-manufacturing, costs are also frequently identified by their behavior in relation to changes in an activity level. This separation is helpful for planning and budgeting purposes. The major types of costs, in terms of cost behavior, are: 1) variable costs, and 2) fixed costs, 3) semi-variable costs and 4) semi-fixed costs. These concepts are illustrated graphically in Exhibit 1-3 and discussed individually below. Variable Costs Variable costs are those costs that vary with changes in the level of activity. Variable costs tend to increase at various rates that generate linear (straight line) or a variety of non-linear cost functions when the costs are plotted on a graph. The major activity that affects manufacturing costs is production volume, i.e., producing output. Production volume is frequently measured in terms of units produced, direct labor hours used, machine hours used, materials costs or some other production volume related measure. However, other activities that are not related to production volume might also be important in analyzing cost behavior. The recognition that non-production volume related activities also cause, or drive costs is a fundamental idea associated with activity based costing (ABC) Fixed Costs Fixed costs are defined as those costs that do not vary with changes in the activity level. However, this does not mean that fixed costs remain constant. If a production volume based measure is used as the activity, a cost that changes for some reason other than a change in production activity is considered fixed. This simply means that the cost is driven by a non-production volume related phenomenon. For example, property taxes are considered fixed in traditional cost accounting systems that are typically based on production volume related activities. However, property taxes change when the taxing authority changes the tax rate or reassesses the property. The idea to grasp is that the designation of a particular cost as fixed or variable can change when it is analyzed in relation to a different activity. It is also important to understand that the notion of fixed and variable costs is a short run concept. All costs tend to be variable in the long run. Semi-Variable and Semi-Fixed Costs Semi-variable costs are part fixed and part variable. There is a minimum cost (the fixed portion) and a variable portion that increases as activity increases. There are also semi-fixed costs that do not change continuously as the level of activity changes, but do increase in steps as activity increases beyond various levels. These costs are sometimes referred to as step cost and step functions. For example, a single production supervisor (whos salary normally represents a fixed cost) might be adequate until production reaches a certain level, then a second supervisor would need to be hired. Supervisory costs might be driven by the number of production shifts. Cost accounting system requires five parts that include: 1) an input measurement basis, 2) an inventory valuation method, 3) a cost accumulation method, 4) a cost flow assumption, and 5) a capability of recording inventory cost flows at certain intervals. These five parts and the alternatives under each part are summarized in Exhibit 2-1. Note that many possible cost accounting systems can be designed from the various combinations of the available alternatives, although not all of the alternatives are compatible. Selecting one part from each category provides a basis for developing an operational definition of a specific cost accounting system. 1) INPUT MEASUREMENT BASES The basis of a cost accounting system begins with the type of costs that flow into and through the inventory accounts. There are three alternatives including: pure historical costing, normal historical costing and standard costing. Pure Historical Costing In a pure historical cost system, only historical costs flow through the inventory accounts. Historical costs refers to the costs that have been recorded. The term actual costs is sometimes used instead, but the term actual seems to imply that there is one true cost associated with a particular output. But determining the cost of a product, or service requires many cost allocations, e.g., allocating the cost of fixed assets to time periods, and allocating indirect manufacturing costs, or overhead to products. Since there are many alternative allocation methods, (e.g., straight line or accelerated depreciation) the calculated cost of a unit of product or service simply represents an attempt to approximate the true cost. Normal Historical Costing Normal historical costing uses historical costs for direct material and direct labor, but overhead is charged, or applied to the inventory using a predetermined overhead rate per activity measure. Typical activity measures include direct labor hours, or direct labor costs. The amount of factory overhead charged to the inventory is determined by multiplying the predetermined rate by the actual quantity of the activity measure. The difference between the applied overhead costs and the actual overhead costs represents an overhead variance. Standard Costing In a standard cost system, all manufacturing costs are applied, or charged to the inventory using standard or predetermined prices, and quantities. The differences between the applied costs and the actual costs are charged to variance accounts as shown symbolically in the enlarged graphic below. The variances provide the basis for the concept of accounting control, that is somewhat different from the statistical control concept 2) FOUR INVENTORY VALUATION METHODS The four inventory valuation methods that appear in Exhibit 2-1 are arranged in the order of the amount of cost that is traced to the inventory. The throughput method involves tracing the least amount of cost to the inventory, while the activity based method includes tracing the greatest amount of costs to the inventory. In direct (or variable) costing, a greater amount of cost is traced than in the throughput method, but a lesser amount than in the full absorption method. Direct costing and full absorption costing are the traditional methods, while the throughput and activity based methods are relatively new. These inventory valuation methods are very important because they control the manner in which net income is determined. As we shall see is this chapter and subsequent chapters, the amount of net income can vary substantially for different inventory valuation methods. The Throughput Method The throughput method was developed to complement a concept referred to as the theory of constraints. In this method only direct material costs are charged to the inventory. All other costs are expensed during the period. The concept is symbolized in the enlargement below. Sales, less direct material costs is referred to as throughput which reflects how the method got its name. The throughput method does not provide proper matching (as defined by GAAP) because all manufacturing cost, other than direct material are expensed when incurred rather than capitalized in the inventory. Therefore, the throughput method is not acceptable for external reporting although advocates argue that it provides many advantages for internal reporting. The Direct or Variable Method In the direct (or variable) method, only the variable manufacturing costs are capitalized, or charged to the inventory. Fixed manufacturing costs flow into expense in the period incurred. This method provides some advantages and some disadvantages for internal reporting. However, it does not provide proper matching because the current fixed costs associated with producing the inventory are charged to expense regardless of whether or not the output is sold during the period. For this reason direct costing is not generally acceptable for external reporting. The Full Absorption Method Full absorption costing (also referred to as full costing and absorption costing) is a traditional method where all manufacturing costs are capitalized in the inventory, i.e., charged to the inventory and become assets. This means that these costs do not become expenses until the inventory is sold. In this way, matching is more closely approximated. All selling and administrative costs are charged to expense. Technically, full absorption costing is required for external reporting, although many companies apparently use something less than a pure full absorption costing system. The full absorption method is also frequently used for internal reporting. The second major section of this chapter compares the income statements for full absorption costing with those used for direct costing because they are by far the dominant methods. The Activity Based Method Activity based costing is a relatively new type of procedure that can be used as an inventory valuation method. The technique was developed to provide more accurate product costs. This improved accuracy is accomplished by tracing costs to products through activities. In other words, costs are traced to activities (activity costing) and then these costs are traced, in a second stage, to the products that use the activities. The concept of ABC is illustrated in the enlarged graphic below. Another way to express the idea is to say that activities consume resources and products consume activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related phenomenon. Both manufacturing costs and selling and administrative costs are traced to products in an ABC system. Note that treating selling and administrative costs in this way is not acceptable for external repor ting. 3) FOUR COST ACCUMULATION METHODS Cost accumulation refers to the manner in which costs are collected and identified with specific customers, jobs, batches, orders, departments and processes. The center of attention for cost accumulation can be individual customers, batches of products that may involve several customers, the products produced within individual segments during a period, or the products produced by the entire plant during a period. The companys cost accumulation method, or methods are influenced by the type of production operation and the extent to which detailed cost accounting information is needed by management. Job Order In job order costing, costs are accumulated by jobs, orders, contracts, or lots. The key is that the work is done to the customers specifications. As a result, each job tends to be different. For example, job order costing is used for construction projects, government contracts, shipbuilding, automobile repair, job printing, textbooks, toys, wood furniture, office machines, caskets, machine tools, and luggage. Accumulating the cost of professional services (e.g., lawyers, doctors and CPAs) also fall into this category. Chapter 4 illustrates a cost accounting system that includes normal historical costing as the basic cost system, full absorption costing as the inventory valuation method and job order costing as the cost accumulation method. Process In process costing, costs are accumulated by departments, operations, or processes. The work performed on each unit is standardized, or uniform where a continuous mass production or assembly operation is involved. For example, process costing is used by companies that produce appliances, alcoholic beverages, tires, sugar, breakfast cereals, leather, paint, coal, textiles, lumber, candy, coke, plastics, rubber, cigarettes, shoes, typewriters, cement, gasoline, steel, baby foods, flour, glass, mens suits, pharmaceuticals and automobiles. Process costing is also used in meat packing and for public utility services such as water, gas and electricity. Back Flush Back flush costing is a simplified cost accumulation method that is sometimes used by companies that adopt just-in-time (JIT) production systems. However, JIT is not just a technique, or collection of techniques. Just-in-time is a very broad philosophy, that emphasizes simplification and continuously reducing waste in all areas of business activity. JIT systems were developed in Japan and depend on the communitarian concepts of teamwork and continuous improvement. In fact, many of the assumptions, attitudes and practices of communitarian capitalism are included in the JIT philosophy. One of the many goals of JIT systems is zero ending inventory. In a backflush cost system, manufacturing costs are accumulated in fewer inventory accounts than when using the job order or process cost methods. In fact, in extreme backflush systems, most of the accounting records are eliminated. The production facilities are also arranged in self contained manufacturing cells that are dedicated to the production of a single, or similar products. In this way more of the manufacturing costs become direct product costs and fewer cost allocations are necessary. Thus, more accurate costing is obtained in spite of the fact that the cost accumulation method is simplified. The just-in-time philosophy and related accounting methods are discussed in Chapter 8. Hybrid, or Mixed Methods Hybrid or mixed systems are used in situations where more than one cost accumulation method is required. For example, in some cases process costing is used for direct materials and job order costing is used for conversion costs, (i.e., direct labor and factory overhead). In other cases, job order costing might be used for direct materials, and process costing for conversion costs. The different departments or operations within a company might require different cost accumulation methods. For this reason, hybrid or mixed cost accumulation methods are sometime referred to as operational costing methods. 4) FOUR COST FLOW ASSUMPTIONS A cost flow assumption refers to how costs flow through the inventory accounts, not the flow of work or products on a production line. This distinction is important because the flow of costs is not always the same as the flow of work. The various types of cost flow assumptions include: specific identification (e.g., by job), first in, first out, last in, first out and weighted average. Costs flow through the inventory accounts by the job in a job order cost system which represents an example of specific identification. The requirements of the various jobs determines the timing of the cost flows. Simple jobs tend to move through the system faster than more complex jobs. The first-in, first-out (FIFO) and weighted average cost flow assumptions are used in process costing. Since costs are accumulated by the process or department in a process cost environment, a cost flow assumption is needed to determine the treatment of the beginning inventory. When FIFO is used, it is assumed that the units of product in the beginning inventory are finished first and transferred to the next department before any of the units that are started during the period. The group of units in the beginning inventory maintain their separate identity and prior period costs. However, when the weighted average cost flow assumption is used, the beginning inventory units lose their separate identity because they are lumped together with the units of product started during the period. Process costing tends to be fairly challenging, therefore you may find these introductory concepts to be confusing. Although last-in, first-out (LIFO) is frequently used for tax reporting purposes, it is not normally used in the accounting records. For this reason, we consider the FIFO and weighted average cost flow assumptions in Chapter 5, but leave the LIFO cost flow assumption for courses that emphasize financial and tax reporting. 5) RECORDING INTERVAL CAPABILITY Inventory records can be maintained on a perpetual or a periodic basis. Conceptually, the perpetual inventory method provides a company with the capability of maintaining continuous records of the quantities of inventory and the costs flowing through the inventory accounts. The periodic method, on the other hand, requires counting the quantity of inventory before inventory records can be updated. In the past, manufacturers tended to keep perpetual inventories, while retailers used the periodic method. However, today a variety of modern point of sale devices and dedicated microcomputer software are readily available to provide any company with perpetual inventory capability. Cost allocation is the assigning of a common cost to several cost objects. For example, a company might allocate or assign the cost of an expensive computer system to the three main areas of the company that use the system. A company with only one electric meter might allocate the electricity bill to several departments in the company.Allocation implies that the assigning of the cost is somewhat arbitrary. Some people describe the allocation as the spreading of cost, because of the arbitrary nature of the allocation. Efforts have been made over the years to improve the bases for allocation. In manufacturing, the overhead allocations have moved from plant-wide rates to departmental rates, from direct labor hours to machine hours to activity based costing. The goal is to allocate or assign the costs based on the root causes of the common costs instead of merely spreading the costs. Direct costs can be physically traced to each department.Indirect costs must be allocated. Many companies develop allocation methods to assign service department costs to the producing departments. All organizations accumulate costs for their products or services for financial reporting purposes. An accounting system will assign to a departments output all its direct costs plus all the indirect costs allocated to it. A cost driver that has a logical, cause-effect relationship to the cost will be used as a cost-allocation base. Linking costs with cost objectives is accomplished by selecting cost drivers.When used for allocating costs, a cost driver is often called a cost-allocationbase. Major costs, such as newsprint for a newspaper and direct professionallabour for a law firm, may each be allocated to departments, jobs, and projects on an item-by-item basis, using obvious cost drivers such as tonnes of newsprint consumed or direct-labour-hours used. Other costs, taken one at a time, are not important enough to justify being allocated individually. These costs are pooled and then allocated together. A cost pool is a group of individual costs that is allocated to cost objectives using a single cost driver. For example, building rent, utilities cost, and janitorial services may be in the same cost pool because all are allocated on the basis of square metres of space occupied. Or a university could pool all the operating costs of its registrars office and allocate them to its colleges on the basis of the number of students in each faculty. In summary, all costs in a given cost pool should be caused by the same factor. That factor is the cost driver. Many different terms are used by companies to describe cost allocation in practice. You may encounter terms such as allocate, attribute, reallocate, trace, assign, distribute, redistribute, load, burden, apportion, and reapportion, which can be used interchangeably to describe the allocation of costs to cost objectives. The allocation of costs is necessary when the linkage between the costs and the cost objective is indirect. In this case, a basis for the allocation, such as direct-labour-hours or tonnes of raw material, is used even though its selection is arbitrary. A cost allocation base has been described as incorrigible, since it is impossible to objectively determine which base perfectly describes the link between the cost and the cost objective. Given this subjectivity in the selection of a cost-allocation base, it has always been difficult for managers to determine When should costs be allocated? and On what basis should costs be allocated? The answers to these questions depend on the principal purpose or purposes of the cost allocation. Costs are allocated for three main purposes: 1. To obtain desired motivation. Cost allocations are sometimes made to influence management behaviour and thus promote goal congruence and managerial effort. Consequently, in some organizations there is no cost allocation for legal or internal auditing services or internal management consulting services because top management wants to encourage their use. In other organizations there is a cost allocation for such items to spur managers to make sure the benefits of the specified services exceed the costs. 2. To compute income and asset valuations. Costs are allocated to products and projects to measure inventory costs and cost of goods sold. These allocations frequently service financial accounting purposes. However, the resulting costs are also often used by managers in planning, performance evaluation, and to motivate managers, as described above. 3. To justify costs or obtain reimbursement. Sometimes prices are based directly on costs, or it may be necessary to justify an accepted bid. For example, government contracts often specify a price that includes reimbursement for costs plus some profit margin. In these instances, cost allocations become substitutes for the usual working of the marketplace in setting prices. . What is activity based costing? (ABC system)? Sol : In the past, the vast majority of departments used direct labour hours as the only cost driver for applying costs to products. But direct labour hours is not a very good measure of the cause of costs in modern, highly automated departments. Labour-related costs in an automated system may be only 5 percent to 10 percent of the total manufacturing costs and often are not related to the causes of most manufacturing overhead costs. Therefore, many companies are beginning to use machine-hours as their cost-allocation base. However, some managers in modern manufacturing firms and automated service companies believe it is inappropriate to allocate all costs based on measures of volume. Using direct labour hours or cost-or even machine hours-as the only cost driver seldom meets the cause/effect criterion desired in cost allocation. If many costs are caused by non volume-based cost drivers, Activity-Based Costing (ABC) should be considered Activity Based Costing (ABC) is an economic model that identifies the cost pools or activity centers in an organization and assigns costs to cost drivers based on the number of each activity used. It identifies activities in an organization and assigns the cost of each activity resource to all products and services according to the actual consumption by each: it assigns more indirect costs (overhead) into direct costs.In this way, an organization can precisely estimate the cost of individual products and services so they can identify and eliminate those tha