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Wednesday, October 30, 2019

Clinician Attitudes toward Borderline Personality Disorder Essay

Clinician Attitudes toward Borderline Personality Disorder - Essay Example This study aims to prove that often, even the mental health clinicians dealing with BPD have less than sympathetic views on the disorder. The study is correlational, because there are no experimental techniques used. Correlational studies look to show the relationship between variables and results. This study looks to see correlation between sub-types of clinician, years worked in mental health care and number of patients with BPD cared for in the past year and the attitudes toward patients with BPD. It is also a cross-sectional study, in that it provides information on attitudes at a certain point in time. The questionnaire was distributed to all relevant clinicians at all nine centers simultaneously, and thus all responses were formed at a similar point in time. The study provides no information on how the variables may affect the participants over time (and is thus not a longitudinal study). The subjects were 706 mental health clinicians (clinicians in this case being an umbrella term for nurses, physicians, social workers, psychologists etc.) from 9 different academic centers. Every clinician within these centers was provided with a questionnaire, and the 706 respondents were those that replied – they were a self-selecting sample. The issue with this is that there may be a subtype of person who is more likely to respond to this type of survey – they may have more time available than others and thus may be more understanding of patients with BPD.... However, the aforementioned subtype of clinician likely to respond and the very nature of questionnaires mean that any responses lack true ecological validity. The primary variables, as defined by the study, were the specific subgroup of clinician (psychiatrist, psychiatry resident, social worker, staff nurse, nurse practitioner/physician assistant, psychologist, and â€Å"other†), the number of years having worked with mental health patients, and the number of patients with BPD that the individual has worked with over the past year. The secondary variables or covariates were the gender of the individual and the center at which they worked. In my opinion, the primary variables were reasonable for this study. The specific subgroup opinion was part of the hypothesis (the coordinators of the study made predictions such as ‘social workers will have more caring attitudes’) and thus was a key variable. The number of patients with BPD that the individual has worked with is also key. The number-based variables were assessed in groups, such as 0-5, 6-10 etc., and again this is a reasonable measurement, although there are some issues where a clinician has worked in the area for 5 years – the individual may have attitudes more similar to the 6-10 group. The subgroup variable was also useful as it had a diverse range of roles available, although the â€Å"other† group may be too ambiguous and provide results that need further probing. The main problem with the study is the fact that the subtype of clinician was highly variable in the number of respondents – 227 psychiatrists responded, compared to only 17 nurse practitioners. This means that any conclusion formed from the responses

Monday, October 28, 2019

Generally Accepted Accounting Principles Essay Example for Free

Generally Accepted Accounting Principles Essay 11. a. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (7,875) (7,125) (5,325) (4,575) After-tax cash flow 44,625 40,375 30,175 525,925 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $41,724 $35,247 $24,623 $401,281 NPV $2,875 Investor W should make the investment because NPV is positive. b. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (10,500) (9,500) (7,100) (6,100) After-tax cash flow 42,000 38,000 28,400 524,400 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $39,270 $33,174 $23,174 $400,117 NPV $(4,265) Investor W should not make the investment because NPV is negative. c. Year 0 Year 1 Year 2 Year 3 Year 4 Before-tax cash flow $(500,000) $52,500 $47,500 $35,500 $530,500 Tax cost (5,250) (4,750) (8,875) (7,625) After-tax cash flow 47,250 42,750 26,625 522,875 Discount factor (7%) .935 .873 .816 .763 Present value $(500,000) $44,179 $37,321 $21,726 $398,954 NPV $2,180 Investor W should make the investment because NPV is positive. 16. a. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .40 .40 Tax $(3,200) $2,000 $8,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200(2,000) (8,000) Net cash flow $(4,800) $3,000 $12,000 Discount factor (12%) .893 .797 Present value $(4,800) $2,679 $9,564 NPV $7,443 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .40 .40 Tax $2,000 $2,000 $2,000 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (2,000) (2,000) Net cash flow $3,000 $3,000 $3,000 Discount factor (12%) .893 .797 Present value $3,050 $2,679 $2,391 NPV $8,120 Firm E should choose opportunity 2. b. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .15 .15 .15 Tax $(1,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 1,200 (750) (3,000) Net cash flow $(6,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(6,800) $3,795 $13,549 NPV $10,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .15 .15 .15 Tax $750 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (750) (750) (750) Net cash flow $4,250 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $4,250 $3,795 $3,387 NPV $11,432 Firm E should choose opportunity 2. c. Opportunity 1: Year 0 Year 1 Year 2 Taxable income (loss) $(8,000) $5,000 $20,000 Marginal tax rate .40 .15 .15 Tax $(3,200) $750 $3,000 Before-tax cash flow $(8,000) $5,000 $20,000 Tax (cost) or savings 3,200 (750) (3,000) Net cash flow $(4,800) $4,250 $17,000 Discount factor (12%) .893 .797 Present value $(4,800) $3,795 $13,549 NPV $12,544 Opportunity 2: Year 0 Year 1 Year 2 Taxable income $5,000 $5,000 $5,000 Marginal tax rate .40 .15 .15 Tax $2,000 $750 $750 Before-tax cash flow $5,000 $5,000 $5,000 Tax (cost) or savings (2,000) (750) (750) Net cash flow $3,000 $4,250 $4,250 Discount factor (12%) .893 .797 Present value $3,000 $3,795 $3,387 NPV $10,182 Firm E should choose opportunity 1. 1. a. (1) Year 0 Year 1 Year 2 Before-tax salary/income $80,000 $80,000 $80,000 Marginal tax rate .25 .40 .40 Tax on income $20,000 $32,000 $32,000 After-tax cash flow $60,000 $48,000 $48,000 Discount factor (8%) .926 .857 Present value $60,000 $44,448 $41,136 NPV of salary received by Mrs. X $145,584 (2) Before-tax payment /deduction $80,000 $80,000 $80,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $27,200 $27,200 $27,200 After-tax cost $(52,800) $(52,800) $(52,800) Discount factor (8%) .926 .857 Present value $(52,800) $(48,893) $(45,250) NPV of salary cost to Firm B $(146,943) b. (1) Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $50,000 $50,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $20,000 $20,000 After-tax cash flow $105,000 $30,000 $30,000 Discount factor (8%) .926 .857 Present value $105,000 $27,780 $25,710 NPV of salary received by Mrs. X $158,490 (2) Before-tax payment /deduction $140,000 $50,000 $50,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $17,000 $17,000 After-tax cost $(92,400) $(33,000) $(33,000) Discount factor (8%) .926 .857 Present value $(92,400) $(30,558) $(28,281) NPV of salary cost to Firm B $(151,239) c. Year 0 Year 1 Year 2 Before-tax payment /deduction $140,000 $45,000 $45,000 Marginal tax rate .34 .34 .34 Tax savings from deduction $47,600 $15,300 $15,300 After-tax cost $(92,400) $(29,700) $(29,700) Discount factor (8%) .926 .857 Present value $(92,400) $(27,502) $(25,423) NPV of salary cost to Firm B $(145,325) This proposal is superior (has less cost) to Firm B than its original offer. d. Year 0 Year 1 Year 2 Before-tax salary/income $140,000 $45,000 $45,000 Marginal tax rate .25 .40 .40 Tax on income $35,000 $18,000 $18,000 After-tax cash flow $105,000 $27,000 $27,000 Discount factor (8%) .926 .857 Present value $105,000 $25,002 $23,139 NPV of salary received by Mrs. X $153,141 Mrs. X should accept this counterproposal because it has a greater NPV than Firm B’s original offer.

Saturday, October 26, 2019

The Network Effect Essay -- Technology, Microsoft Products

Some products generate value only when they are combined with others, otherwise they have small or no value at all in isolation (Katz and Shapiro, 1994, p. 93). This is so called network effect – the fact that higher consumption of specific products makes them more valuable (Sundararajan, 2003, p.1). Another scientist Leibenstein, calls this effect as â€Å"bandwagon effect†- â€Å"the extent to which the demand for a commodity is increased due to the fact that others are also consuming the same commodity† (Besen, 1999, p.1). The economical base of network effects has received a huge attention, since it appears to be important in understanding the key features of modern high-tech industries (Bresnaham, 2001, p.2). Transportation systems, telecommunication systems, etc. exhibit network externalities, especially the IT market (Lee and O’Connor, 2003, p. 242). Operating systems of computers and compatible software are some of the examples of products experie ncing network effects. Users prefer to have an operating system on which they will be able to install a large number of applications (Fisher, 2000, p.181). The purpose of this paper is to understand the how the network effects of Microsoft’s products contributed to its rise and dominance in the market. In order to answer this question, the following points should be explained and analyzed. First of all, the environment of network industries in which Microsoft operates must be discussed. Moreover, such terms as â€Å"critical mass† and the way it is generated; â€Å"tipping points† and their impact on the products’ future, etc. should be described. Furthermore, the strategies and tactics, which are used by Microsoft to keep its positions in the market, should be outlined. The reminder of this ... ...uct (Economides, 1998). Also, Microsoft bundled Internet Explorer to its operating system, aiming to create a similar installed base for IE so that it would create an entry barrier to rival browsers. They moved the entry of competitors. More over, it is important to mention that a â€Å"firm like Netscape has less incentive to develop and write software applications if Microsoft can develop its own version of these software applications and bundle them with Windows† (Clements, 2002, 13). The technical development of the Ethernet technologies also helped Microsoft. According to the With Paper, several millions were invested in intra-net networks, into servers, working networks etc. That made Microsoft first company whose products were able to operate in huge networks. This in turn, attracted large organizations and government institutions to Microsoft’s product.

Thursday, October 24, 2019

Language Techniques Essay

1. Abstract Language: Language describing ideas and qualities rather than observable or specific things, people, or places. 2. Alliteration: The repetition of initial consonant sounds, such as â€Å"Peter Piper picked a peck of pickled peppers. † 3. Allusion: A reference contained in a work 4. Ambiguity: an event or situation that may be interpreted in more than one way. 5. Analogy: a literary device employed to serve as a basis for comparison. It is assumed that what applies to the parallel situation also applies to the original circumstance. In other words, it is the comparison between two different items. 6. Anaphora: repetition of a word, phrase, or clause at the beginning of two or more sentences in a row. This is a deliberate form of repetition and helps make the writer’s point more coherent. 7. Anecdote: A story or brief episode told by the writer or a character to illustrate a point. 8. Annotation: explanatory notes added to a text to explain, cite sources, or give bibliographical data. 9. Antithesis: the presentation of two contrasting images. The ideas are balanced by phrase, clause, or paragraphs. â€Å"To be or not to be . . . † â€Å"It was the best of times; it was the worst of times . . . † â€Å"Ask not what your country can do for you, ask what you can do for your country . . . † 10. Argument: A single assertion or a series of assertions presented and defended by the writer 11. Assonance: Repetition of a vowel sound within two or more words in close proximity 12. Attitude: the relationship an author has toward his or her subject, and/or his or her audience 13. Authority: Arguments that draw on recognized experts or persons with highly relevant experience. 14. Backing: Support or evidence for a claim in an argument 15. Balance: a situation in which all parts of the presentation are equal, whether in sentences or paragraphs or sections of a longer work. 16. Begging the Question: Often called circular reasoning, __ occurs when the believability of the evidence depends on the believability of the claim. 17. Causal Relationship: In __, a writer asserts that one thing results from another. To show how one thing produces or brings about another is often relevant in establishing a logical argument. 18. Character: those who carry out the action of the plot in literature. Major, minor, static, and dynamic are the types. 19. Colloquial: the use of slang in writing, often to create local color and to provide an informal tone. Huckleberry Finn in written in a __ style. 20. Comic Relief: the inclusion of a humorous character or scene to contrast with the tragic elements of a work, thereby intensifying the next tragic event. 21. Conflict: a clash between opposing forces in a literary work, such as man vs. man; man vs.  nature; man vs. God; man vs. self 22. Connotation: the interpretive level or a word based on its associated images rather than its literal meaning. 23. Consonance: Repetition of a consonant sound within two or more words in close proximity. 24. Cumulative: Sentence which begins with the main idea and then expands on that idea with a series of details or other particulars 25. Deduction: The process of moving from a general rule to a specific example. 26. Denotation: the literal or dictionary meaning of a word 27. Description: The purpose of this rhetorical mode is to re-create, invent, or visually present a person, place, event, or action so that the reader can picture that being described. Sometimes an author engages all five senses. 28. Dialect: the recreation of regional spoken language, such as a Southern one. Hurston uses this in Their Eyes Were Watching God. 29. Diction: the author’s choice of words that creates tone, attitude, and style, as well as meaning 30. Didactic: writing whose purpose is to instruct or to teach. A ___ work is usually formal and focuses on moral or ethical concerns. 31. Dramatic Irony: In this type of irony, facts or events are unknown to a character in a play or a piece of fiction but known to the reader, audience, or other characters in the work 32. Either-or reasoning: When the writer reduces an argument or issue to two polar opposites and ignores any alternatives. 33. Ellipsis: Indicated by a series of three periods, the __ indicates that some material has been omitted from a given text. 34. Ethical Appeal: When a writer tries to persuade the audience to respect and believe him or her based on a presentation of image of self through the text. 35. Ethos: an appeal based on the character of the speaker. An __-driven document relies on the reputation of the author. 36. Euphemism: a more acceptable and usually more pleasant way of saying something that might be inappropriate or uncomfortable. â€Å"He went to his final reward† is a common __ for â€Å"he died. † They are also used to obscure the reality of the situation. 37. Example: an individual instance taken to be representative of a general pattern 38. Exposition: The purpose of this rhetorical mode is to explain and analyze information by presenting an idea, relevant evidence, and appropriate discussion. 39. Figurative Language: Writing or speech that is not intended to carry literal meaning and is usually meant to be imaginative and vivid. 40. Figure of Speech: A device used to produce figurative language. Many compare dissimilar things. Examples are apostrophe, hyperbole, irony, metaphor, metonomy, oxymoron, paradox, personification, simile, synecdoche, and understatement. 41. Genre: The major category into which a literary work fits. The basic divisions of literature are prose, poetry, and drama. 42. Homily: This term literally means â€Å"sermon,† but more informally, it can include any serious talk, speech, or lecture involving moral or spiritual advice. 43. Hyperbole: a figure of speech using deliberate exaggeration or overstatement 44. Imagery: The sensory details or figurative language used to describe, arouse emotion, or represent abstractions. On a physical level, __ uses terms related to the five senses; we refer to visual, auditory, tactile, gustatory, or olfactory. For example, a rose may present visual __ while also representing the color in a woman’s cheeks. 45. Infer: To draw a reasonable conclusion from the information presented. 46. Irony: The contrast between what is stated explicitly and what is really meant. The difference between what appears to be and what actually is true. 47. Metaphor: a direct comparison between dissimilar things. â€Å"Your eyes are stars† is an example. 48. Metonomy: a term from the Greek meaning â€Å"changed label† or â€Å"substitute name† __ is a figure of speech in which the name of one object is substituted for that of another closely associated with it. For example: a news release that claims â€Å"The White House declared† rather than â€Å"The President declared† 49. Mood: This term has two distinct technical meanings in English writing. The first meaning is grammatical and deals with verbal units and a speaker’s attitude. The second meaning is literary, meaning the prevailing atmosphere or emotional aura of a work. 50. Narration: The purpose of this type of rhetorical mode is to tell the story or narrate an event or series of events. 51. Narrative: The telling of a story or an account of an event or series of events. 52. Narrative Device/convention: This term describes the tools of the storyteller, such as ordering events to that they build to climatic movement or withholding information until a crucial or appropriate moment when revealing in creates a desired effect. 53. Onomatopoeia: a figure of speech in which natural sounds are imitated in the sounds of words. Simple examples include such words as buzz, hiss, hum. 54. Oxymoron: From the Greek for â€Å"pointedly foolish,† ___ is a figure of speech wherein the author groups apparently contradictory terms. Simple examples include â€Å"jumbo shrimp† and â€Å"cruel kindness. † 55. Paradox: A statement that appears to be self-contradictory or opposed to common sense but upon closer inspection contains some degree of truth or validity. 56. Parallelism: refers to the grammatical or rhetorical framing of words, phrases, sentences, or paragraphs to give structural similarity. 57. Parody: A work that closely imitates the style or content of another with the specific aim of comic effect and/or ridicule. 58. Pathos: an appeal based on emotion. 59. Pedantic: An adjective that describes words, phrases, or general tone that is overly scholarly, academic, or bookish. 60. Personification: The assigning of human qualities to inanimate objects or concepts. An example: Wordsworth’s â€Å"the sea that bares her bosom to the moon. † 61. Point of View: In literature, the perspective from which a story is told. 62. Prose: One of the major divisions of genre, ___ refers to fiction and nonfiction, including all its forms, because they are written in ordinary language and most closely resemble everyday speech. 63. Repetition: The duplication, either exact or approximate, or any element of language, such as sound, word, phrase, clause, sentence, or grammatical pattern. 64. Rhetorical question: A question that is posed by a writer or speaker to make the audience think. It does not require a reply. Often used to engage an audience. 65. Sarcasm: from the Greek meaning â€Å"to tear flesh,† ___ involves bitter, caustic language that is meant to hurt or ridicule someone or something. It may use irony as a device. 66. Satire: A work that targets human vices and follies or social institutions and convention for reform or ridicule. Regardless of whether or not the work aims to reform humans or their society, ___ is best seen as a style of writing rather than a purpose for writing. The effect of __, often humorous, is thought provoking and insightful about the human condition. 67. Situational Irony: a type of irony in which events turn out the opposite of what was expected. 68. Stream-of-consciousness: This is a narrative technique that places the reader in the mind and thought process of the narrator, no matter how random and spontaneous that may be. 69. Style: an evaluation of the sum of the choices an author makes in blending diction, syntax, figurative language, and other literary devices. 70. Symbol: generally, anything that represents, stands for, something else. Usually, a ___ is something concrete—such as an object, action, character, or scene—that represents something more abstract. 71. Synecdoche: . a figure of speech that utilizes a part as representative of the whole. â€Å"All hands on deck† is an example. 72. Syntax: The grammatical structure of prose and poetry. 73. Theme: The central idea or message of a work, the insight it offers into life. Usually, __ is unstated in fictional works, but in nonfiction, the __ may be directly stated, especially in expository or argumentative writing. 74. Third Person Limited Omniscient: This type of point of view presents the feelings and thoughts of only one character, presenting only the actions of all remaining characters 75. Third Person Omniscient: In ___, the narrator, with a godlike knowledge, presents the thoughts and actions of any or all characters. 76. Tone: Similar to mood, __ describes the author’s attitude toward his or her material, the audience, or both. 77. Transition: a word or phrase that links one idea to the next and carries the reader from sentence to sentence, paragraph to paragraph. 78. Understatement: the opposite of exaggeration. It is a technique for developing irony and/or humor where one writes or says less than intended. 79. Verbal Irony: In this type of irony, the words literally state the opposite of the writer’s true meaning 80. Voice: can refer to two different areas of writing. One refers to the relationship between a sentence’s subject and verb (active and passive). The second refers to the total â€Å"sound† of the writer’s style. 81. Wit: In modern usage, intellectually amusing language that surprises and delights. Usually uses terse language that makes a pointed statement.

Wednesday, October 23, 2019

Philosophy: Course Summative Assignment

Inspiration Project It Is your objective to apply three (3) of the philosophical theories studied In class to a number of songs and make a presentation to the class, which Illustrates some of your Insights. Step One: Find Three (3) Songs Think of some of your favorite songs. See If the lyrics to any of your favorite songs reflect some of theories that we studied In class. Remember, our units of study In this course Include: Human Nature, Metaphysic, Ethics, Epistemology, Social and Political Philosophy. Step Two: Apply the Theories to the SongsOnce you have picked your three songs, apply the theories from class to the songs. Make point form notes that clearly link the theories to the songs. You may apply more than one theory to each song but you must have at least 3 different theories in total, at least one per song. Step Three: Conference With Your Teacher Arrange a ‘Culminating Task Conference' with your teacher at which you will present: A point form summary of your song cho ices, showing which theories you plan to use for each song. Lyrics to your 3 songs. An explanation of which song you plan to present to the class (see below).Step Four: Prepare a Report using the point form notes as your guide, write a 1000-word (more or less) report that illustrates how your chosen philosophical theories are reflected in the songs. Your report will include an analysis of each song and an application of at least one theory per song. Your report will work best if you present the lyrics and analysis to one song together before moving on to the next song. Please include references and a resource list. Step Five: Present a Song using a program like Powering, make a presentation that brings ONE of your chosen songs to life. Inning your song as the background music, make a video presentation using photos and the song lyrics to Inspire your viewers. Make sure your video presentation reflects the philosophical view that you feel Is present In the song. Due Dates: Conference : Written Analysis: prevention: Philosophy: Course Assumptive Assignment By plaza It is your objective to apply three (3) of the philosophical theories studied in class to a number of songs and make a presentation to the class, which illustrates some of your insights. Think of some of your favorite songs.See if the lyrics to any of your favorite songs fleet some of theories that we studied in class. Remember, our units of study in this course include: Human Nature, Metaphysic, Ethics, Epistemology, Social and Political Using the point form notes as your guide, write a 1000-word (more or less) report that Using a program like Powering, make a presentation that brings ONE of your chosen songs to life. Using your song as the background music, make a video presentation using photos and the song lyrics to inspire your viewers. Make sure your video presentation reflects the philosophical view that you feel is present in the powerboat/DVD.

Tuesday, October 22, 2019

How to Cook an Egg With Alcohol

How to Cook an Egg With Alcohol Did you know you dont actually need heat in order to cook an egg? Cooking occurs when proteins are denatured, so any process that produces a chemical change in protein can cook food. Heres a simple science project that demonstrates you can cook an egg in alcohol. Materials raw eggalcohol (vodka, rubbing alcohol if its high percent alcohol, any other high-proof alcohol) If you use vodka or other ethanol, technically the egg will be edible, but it probably wont taste all that great. You cant eat the egg if you cook it using  denatured alcohol, rubbing alcohol, isopropyl alcohol, or methanol. The egg cooks more quickly if the percentage of alcohol is as high as possible. Ideally, use 90% alcohol or higher. Procedure What could be easier? Pour alcohol into a glass or other small container.Crack the egg and place it in the alcohol.Wait for the egg to cook. Now, the egg would cook a lot more quickly if you boiled it the regular way because you have to wait for the alcohol to work its way into the egg. The reaction takes an hour or more to reach completion. The Science of What Happens The egg white consists mostly of the protein albumin. Within a few minutes of adding the egg to the alcohol, you should start to see the translucent egg white turn cloudy. The alcohol is causing a chemical reaction, denaturing, or changing the conformation of the protein molecules so they can form new linkages with each other. As the alcohol diffuses into the egg white, the reaction proceeds. The egg yolk contains some protein, but also a lot of fat, which will not be as affected by the alcohol. Within 1 to 3 hours (depending mainly on alcohol concentration) the egg white will be white and solid and the egg yolk will feel firm. You can ​also ​cook an egg in vinegar.

Monday, October 21, 2019

State of Nature vs. Nature of essays

State of Nature vs. Nature of essays The philosophical concept of the state of nature is that all men are inherently good or evil. Down to their very essence, in the wild and surviving on instinct alone, man was believed to have behaved in a manner that was either purely good or purely evil. The nature of man is the philosophical concept of when man moved from living in a state of nature to accepting a social contract. It argues at what point and for what reason did man renounce his personal freedom and become part of a society. According to Hobbes, men are inherently evil and that by their very nature people were constantly in a struggle for power and wealth. In the state of nature, people were always at war with one another, a war of all against all. Each individual was endowed with the right to do anything they pleased. Hobbes asserted that this went on until people discovered through reason that they could prevent their demise by behaving toward one another in mutually beneficial ways. In conclusion, according to Hobbes, men for the sake of peace, made a contract to renounce their natural liberty, and people depending on promises, accepted the social contract. According to Jean Jacques Rousseau, men are inherently good. He described the people in this primitive state as living free, healthy, honest and happy lives. He says that in the original state of nature there is no direct relationship between men. Henceforth, savage man was peaceful and did not wish to harm others. According to Rousseau, men entered a civil society by act of free and rational agreement called first agreement because civil society defends and protects the person and goods of each associate with common force, and by which every one is the sovereign of himself and remains free. John Locke believed that all governments derived their power from the people and that the government itself was based on a social contract. He also advoc ...

Sunday, October 20, 2019

Negative Effects of Collusion in Business and Politics

Negative Effects of Collusion in Business and Politics Collusion is an agreement between two or more entities to limit open competition or gain an unfair advantage in the market by means of deceiving, misleading, or defrauding. These types of agreements are - not surprisingly - illegal and therefore are also typically very secretive and exclusive. Such agreements can include anything from setting prices to limiting production or opportunities to kickbacks and misrepresentation of the party’s relationship to one another. Of course, when collusion is discovered, all acts affected by the collusive activities are considered void or having no legal effect, in the eyes of the law. In fact, the law ultimately treats any agreements, obligations, or transactions as though they had never existed. Collusion in the Study of Economics In the study of economics and market competition, collusion is defined as taking place when rival companies who otherwise would not work together agree to cooperate for their mutual benefit. For instance, the companies may agree to refrain from participating in an activity that they normally would in order to reduce competition and gain higher profits. Given the few powerful players within a market structure like an oligopoly (a market or industry that is dominated by a small number of sellers), collusive activities are often commonplace. The relationship between oligopolies and collusion can work in the other direction as well; forms of collusion can ultimately lead to the establishment of an oligopoly. Within this structure, collusive activities can make a significant impact on the market as a whole starting with the reduction of competition and then the likely possibility of higher prices to be paid by the consumer. In this context, acts of collusion resulting in price fixing, bid rigging, and market allocation could place businesses in jeopardy of being prosecuted for violations of the federal Clayton Antitrust Act. Enacted in 1914, the Clayton Antitrust Act is intended to prevent monopolies and protect consumers from unfair business practices. Collusion and Game Theory According to game theory, it is the independence of suppliers in competition with one another that keeps the price of goods to their minimum, which ultimately encourages overall efficiency of the industry leaders in order to remain competitive. When this system is in effect, no one supplier has the power to set the price. But when there are few suppliers and less competition, as in an oligopoly, each seller is likely to be acutely aware of the actions of the competition. This generally leads to a system in which decisions of one firm can greatly influence and be influenced by the actions of other industry players. When collusion is involved, these influences are typically in the form of clandestine agreements that cost the market the low prices and efficiency otherwise encouraged by competitive independence.​ Collusion and  Politics In the days following the tumultuous 2016 presidential election, allegations arose that representatives of the Donald Trump campaign committee had colluded with agents of the Russian government to influence the outcome of the election in favor of their candidate. An independent investigation conducted by former FBI Director Robert Mueller found evidence that President Trump’s National Security Adviser Michael Flynn may have met with the Russian ambassador to the U.S. to discuss the election. In his testimony to the FBI, however, Flynn denied having done so. On February 13, 2017, Flynn resigned as national security director after admitting he had misled Vice President Mike Pence and other top White House officials about his conversations with the Russian ambassador. On December 1, 2017, Flynn pleaded guilty to charges of lying to the FBI about his election-related communications with Russia. According to court documents released at the time, two unnamed officials of the Trump presidential transition team had urged Flynn to contact the Russians. It is expected that as part of his plea agreement, Flynn promised to reveal the identity of the White House officials involved to the FBI in return for a reduced sentence. Since the allegations surfaced, President Trump has denied having discussed the election with Russian agents or having directed anyone else to do so. While collusion itself is not a federal crime - except in the case of antitrust laws - the alleged â€Å"cooperation† between the Trump campaign and a foreign government may have violated other criminal prohibitions, which could be interpreted by Congress as impeachable â€Å"High Crimes and Misdemeanors.† Other Forms of Collusion While collusion is most often associated with secretive agreements behind closed doors, it can also occur in slightly different circumstances and situations. For instance, cartels are a unique case of explicit collusion. The explicit and formal nature of the organization is what differentiates it from the traditional sense of the term collusion. There is sometimes a distinction made between private and public cartels, the latter referring to a cartel in which a government is involved and whose sovereignty likely shields it from legal action. The former, however, are subject to such legal liability under the antitrust laws that have become commonplace around the world. Another form of collusion, known as tacit collusion, actually refers to collusive activities that are not overt.  Tacit collusion requires two firms to agree to play by a certain (and often illegal) strategy without explicitly saying so. Historical Example of Collusion One particularly memorable example of collusion occurred in the late 1980s when Major League Baseball teams were found to be in a collusive agreement to not sign free agents from other teams. It was during this period of time when star players like Kirk Gibson,  Phil Niekro, and Tommy John – all free agents that season – did not receive competitive offers from other teams. The collusive agreements made between team owners effectively erased competition for players which ultimately severely limited the player’s bargaining power and choice.

Saturday, October 19, 2019

Gun control is an important part of controlling violence in our Research Paper

Gun control is an important part of controlling violence in our society - Research Paper Example It is important to place a balance between opponents and supporters of stringent gun laws. I neither support nor oppose this debate just like few Americans and the rest of the World. It is a fact that most people are used to gun culture and, I point this to the biased manipulation of the National Riffle Association, and at the same time discouraging that most Americans are placing gun ownership as a top priority. I do not deem someone must own a gun in order to be safe. Most of people who are civilized believe that possessing a gun poses them and their families a great risk. Unfortunately, a criminal is more likely to use your personal gun against you in the event of a squabble with him. People who are intelligent believe that it is even safer to dial 911 than own a gun. It is important to train with your gun regularly, or spend a full day shooting with a qualified instructor. Although this is a time consuming and expensive practice, it is the responsibility of the gun owner to follo w these simple but vital directions. As a student I need adequate security, and have owned guns for many years. The reason as to why I possess guns is to protect myself and family since the police may not respond quickly when called. Guns are important for self-defence given that it may not be possible for the police to arrive quickly if someone raids your premises or attacks you. Although you will blame the police for lack of co-operation, but this is not their problem. I possess a gun as well and really understand the significance of a gun to an individual. I do not believe there is any one who would wish for a world without guns. The world without guns could only be suitable if there could be no violence. Guns protect people from aggressive men who are always striving to do anything they want. This is where a man can commit a serious crime without the intervention of any one. Guards who are not armed are the most people at risk; a few weeks ago a prison guard was stabbed to death by an armed lone prisoner. This is an ultimate proof that gun ownership is very imperative for self defence. Another incident of lack of gun ownership is an attack involving several assailants. I can confidently conclude that a world without guns is not safe to both the rich and poor. It is a reality that owning a gun goes along way with responsibility, but regrettable that most guns kept in the home are most likely used by the owners to threaten family members or to commit suicide instead of self-defence. Gun control is increasingly creating serious attention from the United States of America government and the rest of the world after the appalling mass execution that took place in Connecticut many years ago. I do believe the most important factor to consider when focusing on this particular policy is the magnitude of damage caused by guns and its risks to people. Numerous people have died due to gun violence in the past. Currently the united states of America accounts for approxi mately 8,000 murders with firearms every year .According to the World Health Organization’s Global Burden of Disease, it states about 1,100,000 years of vigorous life is lost every year due to deliberate brutality. The research further states that approximately two thirds of this are equivalent to 650,000 years, which is about 1% of the entire trouble of disease and grievance in the United States. The research also suggests suicide accounts for years of healthy life lost than murder. According to Wiblin,

OPEC not complying under the WTO Term Paper Example | Topics and Well Written Essays - 5000 words

OPEC not complying under the WTO - Term Paper Example According to documents of the organization, the most important aim of the OPEC is to create the co-ordination of diverse petroleum policies as well as unification and diversification of different petroleum policies along with the member countries and also to set the determination of the most ideal means for preserving their interests, both individually as well as collectively.2 Also these policies and strategies have been established by the organization to create the need for securing a steady stream of income for these oil-producing countries.3 This steady level of income is also expected to produce an efficient economic as well as regulatory supply of oil and petroleum to consuming nations all over the world and a fair return of profit on their capital accumulation to those countries which are investing in petroleum industries of these nations.4In addition to this, OPEC has also suggested to ensure the aim of stabilization of prices of oil in global as well as nationwide oil market s. OPEC assumed a ‘Declaratory Statement of Petroleum Policy in Member Countries’ where it established â€Å"the inalienable right of all countries to exercise permanent sovereignty over their natural resources in the interest of their national development. Membership grew to ten by 1969†5 This policy has been established by the organization with a view regarding elimination of harmful as well as unnecessary fluctuations.6 Currently, OPEC’s membership is consisted of the eleven countries which are: â€Å"Iran, Iraq, Kuwait, Saudi Arabia, Venezuela, Qatar, Indonesia, Libya, United Arab Emirates (UAE), Algeria and Nigeria†.7 The first five nations are regarded as Founder Members, and the rest are recognized as Full Members (which have joined the OPEC between the time period of 1961 and 1971). In the year 1992, OPEC comprised thirteen nations as constituents. These included both Ecuador as well as Gabon.8 Pursuant to Statute of the OPEC, nations can be come Full Members under the condition that these nations have a substantial amount of net exports of crude oil or petroleum and also possess alike interests to the member nations. For the purpose of obtaining membership of the organization, a country needs to be accepted by a majority number of 3/4 of the Full Members which include the agreement of all the five Founder Members.9 Under the â€Å"Uruguay Round Agreements†10, it has been suggested by the WTO that members are not allowed to impose export quotas on oil. Hence, while OPEC is an organization based on single product, WTO is a multilateral unit with a larger membership.11 Along with this, the OPEC’s policies in regard to price manipulation have been regarded as one of several most important factors in regard the strategy of establishing high gas prices in last few years. The amounts of this high gas prices are now comprised of average near about $2.20 per gallon.12 United States Senator Frank. R. Lautenberg in an official meeting commented that, â€Å"If you are part of a monopoly like OPEC you cannot belong to the World Trade Organization, which offers all kinds of commercial benefits.†13 On 8th July 2004 a report with the title ‘Busting Up the Cartel: The WTO Case Against OPEC’ was published from the office of the senator Frank Lautenberg in which

Friday, October 18, 2019

Application of Accounting Concepts Case Study Example | Topics and Well Written Essays - 500 words

Application of Accounting Concepts - Case Study Example This concept makes a distinction between receipt of cash and the right to receive cash and payment of cash and the legal obligation to pay cash in relation to the revenue and expenses respectively. The accrual concept is the basis for mercantile system of accounting. While preparing financial accounts all expenses and losses pertaining to the financial period must be listed out. The basic aim of the doctrine of consistency is to preserve the comparability and reliability of financial statements. According to this convention, the rules, practises and concepts used in accounting should be continuously observed and applied year after year. Comparisons of results among different accounting periods can be significant and meaningful only when consistency practises were followed in ascertaining them. Consistency can be of three levels - vertical, horizontal and dimensional. Materiality means 'relative importance'. All important items and facts should be disclosed in accounting statements. Unimportant and immaterial details need not be separately given. Otherwise, the accountant becomes over burdened with unnecessary details.

Development of an internet based housing demand database system for Dissertation - 1

Development of an internet based housing demand database system for the KwaZulu-Natal Department of Human Settlements - Dissertation Example This study discusses the analysis of the questionnaire and the analysis of it which formed the basis of the new systems requirements. The questionnaire provided insights from the system analysts, database administrators and the development team as to the requirement specifications of KZN/DHS, the municipalities and the users. There was a need for a detailed understanding of the standard operational process, the principal requirement’s of the department and the users, the shortcomings of the old system, the relational aspect of the system with respect to the sections or departments and the local municipalities frequent communication and sharing of data which needed to be analyzed at length to come to a systems requirement specifications. The questionnaire also enabled the researcher to get thorough insight into the problems the department and the users were facing and their day to day requirements as they had knowledge of KZN/DHS day to day business roles, the hierarchical leve ls and the relational aspects of all the departments concerned. The questions asked helped in gaining an in-depth understanding of the system requirements and produced a blueprint for the system design and development process. Responses to the questionnaire gave the researcher, system analysts, DBA and the developers a deeper understanding of the system objectives, the main functional areas, the various modules required, user acceptability level while bearing in mind the system validations and the testing phase required. The developers got firsthand feedback from the department sources and the end users of the proposed new system as to what was lacking from the old system and what features and functions they want in the new system. Based on the information collected from the questionnaire, the researcher who was also the system developer used the unified modelling language to produce system architecture models, documented the system specification information and shared it

Thursday, October 17, 2019

Color in the Examples of Art Deco Essay Example | Topics and Well Written Essays - 1500 words

Color in the Examples of Art Deco - Essay Example Art Deco Movement was introduced to the world by the collective effort of various artists and designers, who converged together to present the world with new vision of future. The experiment and avant-garde process of modern designing was organized in the form of an exhibition which was then called as Exposition Internationale des Arts Decoratifs et Industriels Modernes hosted in the City of Lights, Paris in the year 1925. Moreover, the Tutankamun Exhibition held in Paris in the year 1922 gave rise to cross fertilization of ideas between various sects of designers such as architects, artists, fashion designer, etc. The treasuries during his exhibit had large impact all over and the colors and design of the jewelries were bold and rich and launched a mania for Egyptian, Turkish and various other exotic styles of ornamentation. The art deco examples present modernistic and stylistic work, which was vastly recognized and which laid the foundation of transition of cultures and mindset. I t is from this era that women started to occupy the men’s apparel and spread the new style statement. This rapid shift of style during this era raises eyebrows as how the various forms of colors were identified and the avant-garde shift in designs of furniture, interior, textiles, clothing, architecture, etc. This paper presents the identification, importance and significance of colors used in Art Deco Expo through collection of data and views from various renowned artists and architects, fashion designers, models and consumers.... ris in the year 1925.1 Moreover, the Tutankamun Exhibition held in Paris in the year 1922 gave rise to cross fertilization2 of ideas between various sects of designers such as architects, artists, fashion designer, etc. The treasuries during his exhibit had large impact all over and the colors and design of the jewelries were bold and rich and launched a mania for Egyptian, Turkish and various other exotic styles of ornamentation. The art deco examples present modernistic and stylistic work, which was vastly recognized and which laid the foundation of transition of cultures and mindset. It is from this era that women started to occupy the men's apparel and spread the new style statement. This rapid shift of style during this era raises eyebrows as how the various forms of colors were identified and the avant-garde shift in designs of furniture, interior, textiles, clothing, architecture, etc. This paper presents the identification, importance and significance of colors used in Art Deco Expo through collection of data and views from various renowned artists and architects, fashion designers, models and consumers of specified area so that crystal clear views can be formed. The history of Art Deco goes back to 1912 when Louis Se founded the Atelier Francais in Paris and attempted to make modern style statement relating to French tradition. The manifesto for making of Art Deco style was presented by Louis Se associates, Andre Vera, which was later published in L'Art dicoratiff.3 It was mentioned in the manifesto that contrasts of rich and bold should be used for decoration. Paul Follot created a design using all the characteristics of Louis Se, which is considered to be as the first Art Deco work. (Campbell, 2006: 42) Art Deco shifted the importance from historic

Question response Coursework Example | Topics and Well Written Essays - 250 words - 3

Question response - Coursework Example This in fact frequently happens, such organizations are called sects and their faith sometimes can be based on absurd things (like Flying Spaghetti Monster or something like this). That’s why there must be some criteria to estimate whether an organization can be authoritative enough to get funding, for example, worldwide acceptance and straight canon of religious traditions of an organization. One more problem with creating new faith-based organizations is that they can teach new generations to do some harmful things, because justifying, for example, not curing disease relying on â€Å"faith healing† may be even fatal. To control some things that people can justify by religion or faith government should pass some acts (especially ethical ones), which will require some definite behavioral patterns in certain situations. As far as religious organizations are social institutions, they work within certain state and under its law, that’s why they must be controlled by the government and be partly supported by it within some scopes of

Wednesday, October 16, 2019

Color in the Examples of Art Deco Essay Example | Topics and Well Written Essays - 1500 words

Color in the Examples of Art Deco - Essay Example Art Deco Movement was introduced to the world by the collective effort of various artists and designers, who converged together to present the world with new vision of future. The experiment and avant-garde process of modern designing was organized in the form of an exhibition which was then called as Exposition Internationale des Arts Decoratifs et Industriels Modernes hosted in the City of Lights, Paris in the year 1925. Moreover, the Tutankamun Exhibition held in Paris in the year 1922 gave rise to cross fertilization of ideas between various sects of designers such as architects, artists, fashion designer, etc. The treasuries during his exhibit had large impact all over and the colors and design of the jewelries were bold and rich and launched a mania for Egyptian, Turkish and various other exotic styles of ornamentation. The art deco examples present modernistic and stylistic work, which was vastly recognized and which laid the foundation of transition of cultures and mindset. I t is from this era that women started to occupy the men’s apparel and spread the new style statement. This rapid shift of style during this era raises eyebrows as how the various forms of colors were identified and the avant-garde shift in designs of furniture, interior, textiles, clothing, architecture, etc. This paper presents the identification, importance and significance of colors used in Art Deco Expo through collection of data and views from various renowned artists and architects, fashion designers, models and consumers.... ris in the year 1925.1 Moreover, the Tutankamun Exhibition held in Paris in the year 1922 gave rise to cross fertilization2 of ideas between various sects of designers such as architects, artists, fashion designer, etc. The treasuries during his exhibit had large impact all over and the colors and design of the jewelries were bold and rich and launched a mania for Egyptian, Turkish and various other exotic styles of ornamentation. The art deco examples present modernistic and stylistic work, which was vastly recognized and which laid the foundation of transition of cultures and mindset. It is from this era that women started to occupy the men's apparel and spread the new style statement. This rapid shift of style during this era raises eyebrows as how the various forms of colors were identified and the avant-garde shift in designs of furniture, interior, textiles, clothing, architecture, etc. This paper presents the identification, importance and significance of colors used in Art Deco Expo through collection of data and views from various renowned artists and architects, fashion designers, models and consumers of specified area so that crystal clear views can be formed. The history of Art Deco goes back to 1912 when Louis Se founded the Atelier Francais in Paris and attempted to make modern style statement relating to French tradition. The manifesto for making of Art Deco style was presented by Louis Se associates, Andre Vera, which was later published in L'Art dicoratiff.3 It was mentioned in the manifesto that contrasts of rich and bold should be used for decoration. Paul Follot created a design using all the characteristics of Louis Se, which is considered to be as the first Art Deco work. (Campbell, 2006: 42) Art Deco shifted the importance from historic

Tuesday, October 15, 2019

International airline industry with a particular focus on British Essay

International airline industry with a particular focus on British Airways - Essay Example It can be seen that the European airline industry has evolved from being dominated by large, business class air carriers to one which is increasingly controlled by the proliferation of low cost airlines. The wide popularity and acceptance of budget air travel which has significantly increased air traffic and gave a boost to the tourism industry has began putting pressure on large airlines to create their own low profile brand in order to regain their market shares. The emergence of budget airlines is directly attributed to the transformation of the global business environment. The major drivers which facilitated this trend are: the deregulation of the European air travel sector; the establishment of the European Union; the 9/11 tragedy; the rapid technological advancement; and change in customers' lifestyle and preferences. It is irrefutable that the deregulation of the European airline industry primarily contributed to the rise of low cost carriers. It can be recalled that deregulation has lowered the barrier to entry in the industry as well as enhanced the competitiveness of the players which are previously receiving subsidy from the government. This, in turn, largely contributes to the cost efficiency of airline operators allowing them to charge lower prices to passengers. The establishment of the European Union affects the airline industry has the same effect like the deregulation of the sector. This has opened up markets and lowered opera ting costs, encouraging the proliferation of low cost carriers (Sorensen 2006). The 9/11 tragedy which left terror worldwide has also helped in lowering the cost of air travel in order to fill up empty seats in the airline. This is coupled by the public's preference of budget airlines since they want to maximize the value of their money in response to the economic recession. Lastly, technological advancement has significantly enhanced company's efficiency. It can be recalled that the internet technology has lowered the airline's costs in terms of booking and servicing customers by eliminating travel agent costs. This has paved way for huge costs savings which cut down the cost of airline operations (Sorensen 2006). 2. Conduct a PEST-analysis of the airline industry - for both the present and medium term (5 years) future. Once you complete Political, Economical, Societal and Technological analysis, chose one example from each heading and discuss how it will affect the industry in 5 years time. Political The operation of the European airline industry is strongly affected by the policies which are instituted by the government. The political issues which are affecting and are more likely to shape the sector are: European and international law on environmental laws and regulations (International Environment Law 2006); further integration with the European Union; harmonization of technical requirements and administrative procedures; and the tighter monetary policies which are currently adopted by each nation in order to maintain the amount of their currencies. Recognizing the need for sustainable development, it is expected that policy makers will be focusing on creating policies which are more focused on the preservation of the environment. It should be noted that right now, the European Environmental Law is gaining more

Monday, October 14, 2019

Refugee Blues Essay Example for Free

Refugee Blues Essay The speaker is talking to someone My dear (perhaps his wife), the language and tone is very conversational. Each stanza intensifies the situation in the poem. The first stanza brings out that the refugees are homeless. Though there are millions in the city all of whom have some kind of home but the refugees have nowhere to go. In stanza 2, the couple cannot stay in their country. It compares two living people with the old yew tree. Officially dead means you cannot make passport. This section tells us how the refugees are trying to get help. The refugees cannot leave the country due to lack of passport and hence they are described as officially dead, though they are indeed alive. The refugees are treated coldly by the committee and council. They are politely pushed aside but no real help is offered. At the public meeting the speaker demonises the refugees as thieves. This is made to incite ordinary people to hate Jews. A metaphorical storm breaks over the whole of Europe continent as hitler sentences them to death. The tone of the final stanza is very bitter. The comparisons that the poet uses are testimony to these; Pet animals are treated better then Jews. eg: saw a Door opened and a cat let in; Fish are free and Birds are free, Poet blames nazi regime for creating an environment in which natural things act far much better than humans. The poet further uses cruel contrast. For e. g. : he has a dream of a huge building with many rooms for everybody except Jews. In the final stanza the poet enlightens a brightening future for the Jews but now Jews are hunted down by 1000s of people.

Sunday, October 13, 2019

Teaching Essays Objective of Curriculum

Teaching Essays Objective of Curriculum Objective of Curriculum The main focus of this curriculum is to incorporate elements of children’s developmental domains which contribute to the holistic being. Our activities are designed by taking into consideration the children we have observed for our child study. Although we recognize the concept of play in the curriculum, we feel that it is also important to provide pupils with a structured curriculum that would supplement their developmental needs. The curriculum aims to develop the children’s socio-emotional development, cognitive – language development and physical development through the integration of play as well as the inquiry, project and thematic approach. In doing so we have ensured that children are provided with an avenue for aesthetic and creative expression, language and literacy development, practice for numeracy skills, motor skills development along with creating an awareness of the self, the environment and the social sphere. As part of our design objective, we aim to ensure continuity from what children have learnt in preschool to the primary school curricula. We feel that this would ease pupils into making the transition from an environment which they have developed a sense of familiarity (i.e. the kindergarten setting) and the one which they are being initiated into. Partnered with the other key approaches, our team firmly belief that by encompassing our curriculum around play, it would supplement children’s developmental needs which in our view have been neglected in the current school curricula. Our Curriculum Having observed the children at the various kindergarten settings, our group have decided to build our curriculum around the concept of â€Å"learning through play†. We recognize that play is an integral part of a child’s holistic development and it should not be omitted as the child progresses into the primary education system. From our child study we observed that each of these children displayed varying interests and abilities which can be extended through a curriculum centered on the concept of play. Play, as we know it, has been defined in many ways by various theorists. One of the many definitions is by Van Hoorn (2007) who affirms that â€Å"[p]lay plays a big part of young children’s development and expression of the child’s developing personality, sense of reflect, intellect, social capacity and physicality.† (p. 4). The activities that surround our curriculum are aimed to address these vital domains of the developing child. Van Hoorn (2007 ) also theorizes that the concept of play exists in a continuum which ranges from â€Å"spontaneous† to â€Å"guided† to â€Å"teacher-directed play†. We have adopted this concept throughout the entire design of this curriculum. Through the integration of both individual and group activities, we are taking into consideration each child’s learning needs as we acknowledge their different learning styles. In our planning, we aim to invigorate this concept of play into our curriculum by integrating other key approaches used in the current school curricula. The curriculum is designed such that it is centered on the concept of â€Å"learning through play† while at the same time utilizing the thematic approach, inquiry approach and the project approach. We have developed the following tripartite diagram to illustrate how we have incorporated the various approaches in our curriculum. Thematic Approach We have chosen to implement the thematic approach as it keeps our curriculum design focused. In view of what has been stated by Wortham (2006), we agree that since the â€Å"thematic curriculum is completed over a period of time, there is opportunity for exploration, investigation, and representation of learning in an unhurried environment† (p.299). Ideally, the curriculum should be executed through a span of eight weeks, within a term. This is to ensure that children would be given ample time to develop skills and knowledge surrounding the adopted theme. We felt that the thematic approach would also aid in children’s learning as they build up experiences based on an ongoing theme which stimulates children into meaning-making as they acquire skills and develop in the different domains. Inquiry Approach The inquiry approach has also been interwoven into this curriculum because we believe that pupils should be given the opportunity to explore for themselves the learning possibilities through inquisitive questions. Much of the activities designed in this curriculum has been targeted at children in honing their inquiry skills. Pupils are encouraged to seek solutions using the open resources made available to them. Project Approach The project approach was also adopted in this curriculum as a way of assessing pupils’ learning. Through this mode of assessment, where pupils are given free reign of the project that they could work on, pupils would be exposed to a variety of activities that taps on their various abilities. Both Vygotsky and Piaget believed that it is through personal manipulation and discoveries that children are able construct an understanding of their learning experiences. Additionally with this project approach pupils will be able to work in a social context where they can learn through a partnership with the teacher. Suggested Activities As an illustration the suggested activities in the framework we have included is based on the theme of Occupation. We planned these activities with the assumption that it is theme which the children have collaboratively decided on as a whole class. The activities incorporated in this curriculum development takes into account the interests and strengths of the children we have observed during our child study. For instance, we have given pupils the choice of their mode of presentation for the role play which can be done through dramatization or a musical performance. Moreover this would encourage pupils to form a self awareness of their personal strengths and interests. The Career Day is essentially a whole day event where children will be given an opportunity to exhibit the product of the projects in which they have undertaken within their groups. We have implemented this concept of a career day as we feel that this would encourage children to take responsibility and pride of their achievements and what they are capable of creating.

Saturday, October 12, 2019

Analysis of Neuromancer by William Gibson :: Neuromancer Essays

Analysis of Neuromancer by William Gibson  Ã‚         William Gibson's Neuromancer sets tone 'postmodern science fiction' or 'cyberpunk science fiction.'   According to the author of "Science Fiction and the Postmodern," John R. R. Christie, postmodern requires that humans take the associations of everyday life and transform them into something different (39).Sarah also claims that Neuromancer follows the cyberpunk category.Unlike other science fiction books that we read in this class, Gibson's story takes place everywhere in this planet, starting from Chiba in Japan, Istanbul, Paris and Vancouver in Canada.   These familiar settings make Gibson's story more understandable and believable.      Gibson's Neuromancer reveals itself as apostmodern science fiction contrasting postmodernity and humanism by setting the story in familiar places.  Ã‚  Ã‚  Ã‚   The story begins at one of the bars in Chiba, Japan.   This bar is where only foreigners (gaijin) come to drink the Japanese beer, Kirin.   In fact, these types of bars existed in Japan even when ten to twenty years ago.   Gibson used many specific names of places and companies' names in the story.   For example, Tokyo Bay, Shinjuku, and even minor city, Sendaiwere used with less description to make readers feel that the places are common in our life; it is not strange like the city in The Martian Chronicles.  Ã‚   Throughout the book, Gibsonused existing companies' names, such as; Fuji Electric Company, Mitsubishi-Genetic, Hilton Hotel, and Sony.   Melissa thought that this setting is representative of what American percieve to be what they can expect in the future. Gibson's setting uses glo bal level and includes minor cities such as Sendai, Istanbul, and Vancouver, to show this story could take place anywhere.From our perception, these cities are far from relating to science or technology development.   The traditional science fiction writers usually set their stories in the major cities of the United States or other well-known technologically-developed countries.   The author of "Preface from Mirroshades,"Bruce Sterling noted that "Cyberpunks aim for a wide-ranging, global point ofview," (347).   Gibson's Neuromancer proves this notion by setting his story in worldwide.      Ã‚  Ã‚  Ã‚   Cyberpunks or postmodern science fiction writers create their story into our everyday life and make it more real.

Friday, October 11, 2019

Observation Report

Observation Report The person observed for this report. She has been observed during two separate negotiations and this is a report on the observations made during them. This report will also provide interpretations on what has been observed. Observervation 1(Pub Brewery, Buyer) Body language Observee has her arms crossed and resting on the table. Her upper-body is leaning in slightly and she is making eye contact with the other party on a regular basis. She smiles on occasion and uses hand gestures whenever appropriate. She does not openly react surprised to unexpected information or demands from the other party.However, she does not have her heels on the floor, instead her feet are resting on their toes. Observee makes a professional, calm and friendly impression based on her body language. Although her heels are not touching the floor, this is somewhat understandable as she isn’t very tall. This makes it difficult for her to reach the floor with her heels while remaining in a comfortable position. Oral Communication Observee does not speak as often as her partner, the time she speaks is significantly less. However, whenever she does speak, she addresses the other party in a friendly tone and with professional vocabulary.She also concretely agrees to suggestions while in the middle game of the negotiation, instead of waiting for the end game to do this. Observee seems to not want to ‘waste’ time on superfluous conversation and instead says what she means clearly and concisely. This does not come across as unkind or emotionless, rather as direct. She also seems to be comfortable in letting her partner do the greater part of the negotiating and building on the points her partner makes. Questions The observee regularly asks questions. These questions are mostly closed questions.Observee seems to use these questions as feedback whilst paraphrasing, to see if she correctly understood the other party. Observervation 2(Cuddles LTD, Seller) Body l anguage Observee has her arms crossed and resting on the table. Her upper-body is leaning in slightly and she is making eye contact with the other party on a regular basis, this time she also spend a lot of time looking at her notebook. She also smiles frequently and uses hand gestures whenever appropriate. This time she has her heels on the floor, and is sitting on the edge of her seat.She still does not openly react surprised to unexpected information or demands from the other party. Observee still makes a professional, and friendly impression. She also seems more at ease and calm than in the previous negotiations. The time she spends looking at her notebook is used to make calculations concerning the negotiation, it should therefore not be interpreted as rude or as a sign of a lack of interest. Oral Communication Observee speaks more frequently than during the previous observation, the amount of time she and her partner speak is roughly equal.She addresses the other party in a fr iendly tone and with a professional and diverse vocabulary. She still concretely agrees to suggestions while in the middle game of the negotiation, instead of waiting for the end game. Observee seems to feel more comfortable taking the lead in the negotiation, she doesn’t dominate though. She leaves plenty of room for her partner and the other party to speak. She is pleasant to speak with and creates an atmosphere of harmony and trust. Questions As the observe speaks more frequently during this negotiation, there were more questions to be observed.She still predominantly asks closed questions, but she asks significantly more open questions than during the previous observation. Observee still seems to use the closed questions as feedback, to see if she correctly understood what the other party said. She seems to use her open questions to gather more information during the opening game. Negotiation style Ms creates the impression that she has a negotiating style which is very i nclined to compromise and is aimed towards making the other party feel comfortable during the negotiation.This creates a pleasant environment in which to negotiate, it does however not necessarily yield the best deals. Tips for her to improve would be for her to be slightly less lenient whilst negotiating and spend more time exploring other possibilities and agreements. She seems eager to move from her original position and agree to terms set by the opposing party. It would benefit her, and her deal, if she spent the entire middle game exploring opportunities and saving agreements for the end game. Other than these points, Ms seems to be a good and professional negotiator.

Thursday, October 10, 2019

Payroll Accounting

Chapter 1 Quiz 1. Which of the following laws has as one of its major provisions the establishment of the minimum wage? a. Fair Employment Laws b. Federal Unemployment Tax Act c. Federal Insurance Contributions Act d. Social Security Law e. Fair Labor Standards Act 2. Which of the following acts covers employee pension and welfare plans? f. Age Discrimination in Employment Act g. Employee Retirement Income Security Act h. Family and Medical Leave Act i. Federal Insurance Contributions Act j. Federal Unemployment Tax Act 3.Which of the following statements is not a provision of ERISA? k. ERISA requires each employer to establish a pension plan l. All of these choices are provisions of ERISA m. ERISA provides that all employees are eligible to set up their own individual retirement accounts n. ERISA establishes minimum vesting schedules that protect the worker’s benefits o. ERISA applies to pension and welfare plans established by any employer engaged in commerce. 4. Which of th e following is not a provision of the Fair Labor Standards Act (FLSA)? . Restricts the employment of child labor q. Forbids discrimination in hiring r. Mandates equal pay for equal work, regardless of sex s. Sets up minimum wage t. All are provision of the FLSA 5. Which of the following bases for discrimination in employment practices is not covered in Title VII of the civil Rights Act of 1964 as amended? u. Color v. National origin w. Age x. Religion y. Sex 6. Medicare is a two=part health insurance program that was part of an amendment to what act? z. Federal Insurance Contributions Act . Federal Unemployment Tax Act |. Federal Income Tax Withholding Law }. Age Discrimination in Employment Act ~. Fair Labor Standards Act 7. Which of the following act deals with the minimum wage paid to laborers for contractors who supply materials to any agency of the United States? . Walsh-Healey Public Contracts . Davis-Bacon . NcNamara-O’Hara Service Contract . None of these choices are correct . Federal Insurance Contributions 8. Which of the following is used to complete each employee’s Form W-2, Wage and Tax Statement? Change in payroll rate form . Employee’s individual retirement account . Payroll register . Employee’s earning record . Employee’s paycheck 9. Which of the following items does not always appear on both the payroll register and the employee’s earnings record in the weekly payroll recording? . Net amount of the paycheck . Cumulative earnings . Gross weekly pay . Federal income tax deducted . All of these choices appear on both records 10. The employee’s earnings record is a listing of a firm’s complete payroll for each pay periods. . True . False

Deception Point Page 47

Arriving now at the doorway of the Communications Office, Tench felt alive with the thrill of the fight. Politics was war. She took a deep breath and checked her watch. 6:15 P.M. The first shot was about to be fired. She entered. The Communications Office was small not for lack of room, but for lack of necessity. It was one of the most efficient mass communications stations in the world and employed a staff of only five people. At the moment, all five employees stood over their banks of electronic gear looking like swimmers poised for the starting gun. They are ready, Tench saw in their eager gazes. It always amazed her that this tiny office, given only two hours head start, could contact more than one third of the world's civilized population. With electronic connections to literally tens of thousands of global news sources-from the largest television conglomerates to the smallest hometown newspapers-the White House Communications Office could, at the touch of a few buttons, reach out and touch the world. Fax-broadcast computers churned press releases into the in-boxes of radio, television, print, and Internet media outlets from Maine to Moscow. Bulk e-mail programs blanketed on-line news wires. Telephone autodialers phoned thousands of media content managers and played recorded voice announcements. A breaking news Web page provided constant updates and preformatted content. The â€Å"live-feed-capable† news sources-CNN, NBC, ABC, CBS, foreign syndicates-would be assaulted from all angles and promised free, live television feeds. Whatever else these networks were airing would come to a screeching halt for an emergency presidential address. Full penetration. Like a general inspecting her troops, Tench strode in silence over to the copy desk and picked up the printout of the â€Å"flash release† that now sat loaded in all the transmission machines like cartridges in a shotgun. When Tench read it, she had to laugh quietly to herself. By usual standards, the release loaded for broadcast was heavy-handed-more of an advertisement than an announcement-but the President had ordered the Communications Office to pull out all the stops. And that they had. This text was perfect-keyword-rich and content light. A deadly combination. Even the news wires that used automated â€Å"keyword-sniffer† programs to sort their incoming mail would see multiple flags on this one: From: White House Communications Office Subject: Urgent Presidential Address The President of the United States will be holding an urgent press conference tonight at 8:00 p.m. Eastern Standard Time from the White House briefing room. The topic of his announcement is currently classified. Live A/V feeds will be available via customary outlets. Laying the paper back down on the desk, Marjorie Tench looked around the Communications Office and gave the staff an impressed nod. They looked eager. Lighting a cigarette, she puffed a moment, letting the anticipation build. Finally, she grinned. â€Å"Ladies and gentlemen. Start your engines.† 53 All logical reasoning had evaporated from Rachel Sexton's mind. She held no thoughts for the meteorite, the mysterious GPR printout in her pocket, Ming, the horrific attack on the ice sheet. There was one matter at hand. Survival. The ice skimmed by in a blur beneath her like an endless, sleek highway. Whether her body was numb with fear or simply cocooned by her protective suit, Rachel did not know, but she felt no pain. She felt nothing. Yet. Lying on her side, attached to Tolland at the waist, Rachel lay face-to-face with him in an awkward embrace. Somewhere ahead of them, the balloon billowed, fat with wind, like a parachute on the back of a dragster. Corky trailed behind, swerving wildly like a tractor trailer out of control. The flare marking the spot where they had been attacked had all but disappeared in the distance. The hissing of their nylon Mark IX suits on the ice grew higher and higher in pitch as they continued to accelerate. She had no idea how fast they were going now, but the wind was at least sixty miles an hour, and the frictionless runway beneath them seemed to be racing by faster and faster with every passing second. The impervious Mylar balloon apparently had no intentions of tearing or relinquishing its hold. We need to release, she thought. They were racing away from one deadly force-directly toward another. The ocean is probably less than a mile ahead now! The thought of icy water brought back terrifying memories. The wind gusted harder, and their speed increased. Somewhere behind them Corky let out a scream of terror. At this speed, Rachel knew they had only a few minutes before they were dragged out over the cliff into the frigid ocean. Tolland was apparently having similar thoughts because he was now fighting with the payload clasp attached to their bodies. â€Å"I can't unhook us!† he yelled. â€Å"There's too much tension!† Rachel hoped a momentary lull in the wind might give Tolland some slack, but the katabatic pulled on with relentless uniformity. Trying to help, Rachel twisted her body and rammed the toe cleat of one of her crampons into the ice, sending a rooster tail of ice shards into the air. Their velocity slowed ever so slightly. â€Å"Now!† she yelled, lifting her foot. For an instant the payload line on the balloon slackened slightly. Tolland yanked down, trying to take advantage of the loose line to maneuver the payload clip out of their carabiners. Not even close. â€Å"Again!† he yelled. This time they both twisted against one another and rammed their toe prongs into the ice, sending a double plume of ice into the air. This slowed the contraption more perceptibly. â€Å"Now!† On Tolland's cue, they both let up. As the balloon surged forward again, Tolland rammed his thumb into the carabiner latch and twisted the hook, trying to release the clasp. Although closer this time, he still needed more slack. The carabiners, Norah had bragged, were first-rate, Joker safety clips, specifically crafted with an extra loop in the metal so they would never release if there were any tension on them at all. Killed by safety clips, Rachel thought, not finding the irony the least bit amusing. â€Å"One more time!† Tolland yelled. Mustering all her energy and hope, Rachel twisted as far as she could and rammed both of her toes into the ice. Arching her back, she tried to lift all her weight onto her toes. Tolland followed her lead until they were both angled roughly on their stomachs, the connection at their belt straining their harnesses. Tolland rammed his toes down and Rachel arched farther. The vibrations sent shock waves up her legs. She felt like her ankles were going to break. â€Å"Hold it†¦ hold it†¦ † Tolland contorted himself to release the Joker clip as their speed decreased. â€Å"Almost†¦ â€Å" Rachel's crampons snapped. The metal cleats tore off of her boots and went tumbling backward into the night, bouncing over Corky. The balloon immediately lurched forward, sending Rachel and Tolland fishtailing to one side. Tolland lost his grasp on the clip. â€Å"Shit!† The Mylar balloon, as if angered at having been momentarily restrained, lurched forward now, pulling even harder, dragging them down the glacier toward the sea. Rachel knew they were closing fast on the cliff, although they faced danger even before the hundred-foot drop into the Arctic Ocean. Three huge snow berms stood in their path. Even protected by the padding in the Mark IX suits, the experience of launching at high speed up and over the snow mounds filled her with terror. Fighting in desperation with their harnesses, Rachel tried to find a way to release the balloon. It was then that she heard the rhythmic ticking on the ice-the rapid-fire staccato of lightweight metal on the sheet of bare ice.

Wednesday, October 9, 2019

Delay Retirement as Housing, Stock Swoon Essay Example | Topics and Well Written Essays - 500 words

Delay Retirement as Housing, Stock Swoon - Essay Example The housing bubble of 2008 caused many Americans to lose thousands of dollars in equity value. The housing market used to be so good that many Americans bought a second property for investment purposes. Those people that choose the route of investing in the house market for profits have taken a huge hit since the majority of properties in the United States have lost a lot of value. According to the article the housing market in the U.S lost over 10% in value in 2008. Along with a depleting housing market retirees have also seen their other investment instruments go down in value in a significant manner. One of the financial retirement instruments that people invest on the most is 401k plans. These plans often invest a lot of money in the stock market. The value of stocks or equity went down approximately 15.5% in 2008. The loss of value hurt the potential retirees the most because older people do not have the leisure of time like young people do. A young person can wait until the market picks up once again. Retirees depend on that equity money to help pay for their living expenses. The combined effect of the devaluation in the stock market and the depreciation of homes has force many senior citizens to continue working instead of retiring early. As of 2008 approximately 78 million baby boomers reached the age of 60. Many of these individual planned on retiring early, but a lot of them have found it extremely hard to make a commitment to retireme nt due to the fact that the value of their retirement savings has gone down. The senior citizens that are supposed to retire are holding on to jobs that younger people need. This has created market inefficiency in the labor markets. There are so many jobs to go around in the United States. The current situation is unfair to both young people and older people.

Tuesday, October 8, 2019

Case study Example | Topics and Well Written Essays - 250 words - 75

Case Study Example In making sure, that their products gets well and be recognized worldwide with an aspect of reaching remote area, the company requires using cloud computing as a tool for marketing their products at large. The introduction of Apple iPhone and iPad products and Android smart phones (Trippy) are the best example of electronics devices that makes use of cloud technology in that with the access of internet on your device, you will be able to get hold of various contents on the web. In consideration of online web content and the aspect of cloud technology based on the online publication, Lonely Planet is required to unveil all of its publications into PDF files for other device be able to open it anywhere easily. However, analyzing the marketing channel conflicts, the issue of going online with its contents is expensive and requires special attention in terms of content update, changes on the web hosting articulations and the customer’s preferences since not all customers around the globe will be able to have this digital devices. However, engaging into digital travelling guide, Lonely Planet Company requires to adopt the strategic plans of using Google mapping to enable their customers specifically tap in the location to where they are going. This will help to resolve the issue of unnecessary pages that the customer do not requires at

Monday, October 7, 2019

History Coursework Example | Topics and Well Written Essays - 2500 words

History - Coursework Example Slaves were assigned a first name only, and after Reconstruction, many of them took on new names, as did Lewis Evans, who said â€Å"the white folks gave me a new name†. America missed the opportunity to create a multiracial society. First, Lincoln missed that chance by legitimizing pro-Union governments in the South that only allowed white men to vote. After Lincoln was assassinated, the new President, Andrew Johnson, took power. He was extremely racist, saying â€Å"Damn the negroes† (textbook, 474). As someone with a class chip on his shoulder, Johnson quickly returned the southern states to the Union, allowing them to enforce Black Codes of law that kept African Americans without property, and with very few legal rights. The former slave narratives include the story of Henry â€Å"Happy Day† Green, Sarah Gray, Lewis Evans and Measy Hudson. Henry Green reports that he voted. The right to vote was an important symbol of freedom. Sarah Gray’s voice did no t come through in the interview, perhaps because of the interviewer, Minnie Ross’s, condescending attitude: â€Å" [it gave] her as much pleasure as a child playing with a favorite toy†. All that Miss Ross seems to have found out is that Sarah Gray thought she was well-treated in slavery. Lewis Evans speaks of his house, and garden lot, his own land on which he raises a garden and chickens. This is important because along with his small pension, it provides his livelihood. Measy Hudson describes working as a laundress, being married and voting twice, all important parts of freedom. I think the slaves’ narratives are accurate when their actual words are faithfully recorded, because they were there, and experienced these events first-hand. ELECTIONS OF 1912 Roosevelt espoused Progressivism, which believed in reducing the power of giant trusts(corporations). Progressivism wanted to remove the influence of special interest groups to form a â€Å"pure democracy† where people had a more direct voice in the central government. He proposed to limit the power of the judicial system by allowing a popular vote or referendum to overturn court decisions. Wilson, a Democrat, espoused antitrust measures and state regulations to control the powers of giant trusts. He also espoused small government. Taft, the incumbent Republican President, espoused the protection of the judicial system from popular votes intended to overturn rulings. He believed that checks and balances were written into the constitution to prevent mass hysteria in governance. Taft believed in protection of the environment and safety standards for mines and railroads, as well as an 8-hour workday, all of which he put in place while president. Eugene V. Debs espoused the organization of workers into unions. He ran on the Socialist Party ticket and was one of the founding members of the International Labor Union. The outcome of the election, with Roosevelt’s victory, says that Americans wanted to have a more direct influence on their national government, and that many of them were in favor of the various reform movements of the time. WORLD WAR 1 PROPAGANDA The U.S. Food Administration sent the message in its propaganda posters to conserve food, especially meat. A poster for navy recruiting week listed the dates to attend. The president lent his image to say conserve food, as well as to say that we must conquer the enemy, and stay united in the war effort. The Armenian and Syrian Relief Campaign’

Saturday, October 5, 2019

Managing data and information as a nurse infromatics specialist Essay

Managing data and information as a nurse infromatics specialist - Essay Example Informatics and information technology specialists, as well as assistance of nursing technicians are utterly important in this field. The various databases are created for several purposes besides information management. One of the core competences resulting from such a system is marketing. A majority of patients mostly prefers institutions with an accurate and elaborate database. Besides, efficiency is another main advantage derived from the use of these systems. Majority of the databases is made to increase the speed and capability of the organization. Database systems are developed through a number of issues and a number of strategies that have been employed over a long period. These are mostly known as the dimensions of database construction. Several dimensions are used in the development of database systems for not only nursing but virtually all fields. The core field that will have to be assessed is the data transformation dimension, which is basically the main field in databas e construction. Database construction involves the development of a field, or a transformational item that will directly and automatically convert raw information or data into information that can be stored. For this part of the system, an already developed system for this purpose, say digital computers, or the usual computer system, and the development of servers to store data will be used. The server will store the information whereas the computers, connected to the servers will be used for as the access interfaces for the users. Besides the transformation of data, developing a dimension or criterion for information storage is vital and crucial, for instance, deciding who can access the information and who can alter the content in the information. The basic overall consideration that will be used in the development of this data management system is the basic and common use of fact tables. According to Langer (2007), basic use of data management tables and dimensional factual infor mation is crucial in the development of database dimension systems. These systems basically involve the entry of information that has been crosschecked by a supervisor for certainty. The use of factual tables is the simplest data entry method used in most database systems, which allows even the least technologically aware employee to use the system after the use of basic training. The final dimension that will have to be considered in this case is the basic consideration of context. What information will be contained in the information system and what will not. Automatically, the information used will be of a digital and alphanumerical nature. This is judged through the consideration of patient information that has to be put in words and not only digits or amounts the client in question has consumed. Besides patients’ information, employee information, such as their experience and their applicability to the patients’ conditions can be used in assigning different nurses to different patients depending on their familiarity with the conditions in question. According to Roussel (2006), general nursing informatics encompasses the inclusion and use of various dimensions from nurses’ information, to patients’ conditions and information, their respective usage of hospital facilities, such as beds, electronics and other similar facilities. In addition to that, practically any nurse can use consideration the

Friday, October 4, 2019

In Norway, Start-ups Say Ja to Socialism Essay Example | Topics and Well Written Essays - 500 words

In Norway, Start-ups Say Ja to Socialism - Essay Example The author is an American who knows the American tax system very well and he spends a few weeks in Norway interviewing notable entrepreneurs such Dalmo, Sujit among others who have invested in Norway and they feel a social duty to pay taxes. While the author has tried to give objective analysis of the two tax systems, he is obviously consumed with the Norwegian tax system. The picture he paints in throughout the article is a social system in Norway that is foolproof to any tax evaders. All we wants to bring out is that every Norwegian is happy and contented with the taxes that they pay despite the rates being among the highest systems in the world. It is also ironical that as Norway continue to sail in the glory of entrepreneurial success; the U.S under President Obama bragging that the administration had passed. The article is well researched and well written and makes pertinent issues that are important for economic and social development of countries. Together with a touch of humor, the writer captures the imagination of the reader. He makes the reader to want to have another article. I would surely read another article from the writer since he seems to understand the life style and the effects of taxation on social and economic development very well. Much has been written about taxation and how tax rates affect entrepreneurs in a given country. Taxation is a hot topic among people both employees and employers. The articles that I have read about taxations did not give explicit and clear comparisons and analysis backed with actual examples on how higher taxes can improve the government’s provision of services to the people. There are however, a number of articles that support the argument of the writer that higher tax rates would sometimes lead to better services if tax payers and the government agreed on the provision of social welfare services such as health, education, and other benefits to the people. When

Thursday, October 3, 2019

Strategic Operations Issues Essay Example for Free

Strategic Operations Issues Essay Using your own organisation or a local organisation that you know well, identify a strategic operations issue or problem that needs to be addressed. Describe the organisation briefly and briefly explain the specific operational issue, problem or process that needs to be addressed and provide clear details of its functions within the organisation; analyse the problem using a concept covered in the subject; consider the performance objectives of operations management; changes to performance objectives or outcomes; improvements; theory and recommendations for improving the system or operation. Executive summary Manufacturing plant operation issues of XYZ Plastics Pty Ltd This paper studies the operations issues of XYZ Plastics Pty Ltd’s manufacturing plant. In the last three months, the plant experienced a decline in % OEE (% Overall Equipment Effectiveness) from 90 per cent to 81 per cent, the raw materials inventory increased 10 per cent from 900 tons to 990 tons and increased the outsource warehouse cost from $100 000 per month to $150 000 per month. The overtime cost was also increased by 50 per cent from $20 000 per month to $30 000 per month. The analysis of the manufacturing process and workflow revealed that the root causes were: a) Inadequate communication linkage between the Planner and Maintenance supervisor which resulted in lack of critical spare parts to service major equipment breakdown. b) The batch size of white product was too small which contributed to speed loss and quality loss c) The Planner’s order quantity of raw materials was too big and caused average inventory to increase and inventory overflow to outsource warehouse. d) The double handling of raw materials by the warehouse staff which contributed to the wastage of overtime resources. The study recommended the company: a) Use a Kanban system to signal â€Å"pull† to the Planner to order spare parts for maintenance department. b) To set up an operating policy to limit the minimum production batch size to ËÆ'24 tons for white product. c) To maintain a discipline of using the Economic Order Quality (EOQ) for replenishment  order of the raw materials and reorder according to the inventory profile based on safety stock, delivery time and consumption rate. d) To provide training to the operating staff regarding the Wastes of Lean Manufacturing as a way to promote the learning culture. Table of Contents Table of Figures 1 Introduction XYZ Plastics Pty Ltd manufactures and sells black and white plastic materials for toy molding application. Its manufacturing process involves grinding the polyethylene plastics into a molten form and mixing with black pigment or white pigment. It produces a black product and a white product. The products are sold in 25 kg bags. The plant operates 24 hours by seven days a week but only four weeks in a month. It produces a product mix of 96 per cent black and four per cent white. The General Manager reviewed the monthly operations report recently and found that in the last three months, the operations performance was on a downward trend: a) Its Overall Equipment Effectiveness (OEE) dropped down from 90 per cent to 81 per cent. Pophaley (2010) states that there would have been issues associated with the Availability rate, Performance rate or Quality rate. b) Raw material average inventory was increased by 10 per cent and the outsourced warehouse costs increased by 15 per cent. c) There was 50 per cent more overtime paid to fulltime workers. The sales volume remained unchanged at around 672 000 kg per month in the last three months. This was alarming because it suggested that the profile and productivity would have dropped. The General Manager called a meeting with its operations team to review the performance data and operations issues. They traced the problem back to the manufacturing processes and workflow to determine the root causes and take corrective actions. Discussion and analysis The manufacturing process involves loading the plastic pellets and pigments into the hopper, the grinder and mixer converts the mechanical energy into heat then melts and mixes the raw materials. The mixed molten paste is extruded out through a pressing die with 400 holes to form spaghetti like strips. The strips are cooled by water and cut into pellets by the rotary cutter, the slurry is then spun in a water separator to remove the water and dry the plastic pellets (see Figure 1 below). The products are then packed into 25 kg bags and stacked onto a pallet as a 1000 kg lot. Figure Manufacturing process schematic diagram 2.1 OEE performance trend analysis The operations team reviewed the % OEE trend of the last three months and looked at the date of three components that made up the % OEE, namely Availability rate, Performance rate and Quality rate mentioned by (Pophaley 2010). They found that all three components were on the decreasing trend which contributed to the % OEE decrease from 90 per cent to 81 per cent. The operations team found that the Availability rate dropped from 95 per cent to 93 per cent which indicated that there was increase of equipment breakdowns. They looked at the maintenance log book and found that there was an increase of pressing die cleaning frequency. During the pressing die cleaning, the process is shut down and the maintenance staffs needs to spend 16 hours to drill holes to clean the dirt out. This maintenance job is usually outsourced and they have a spare pressing die but this was not returned to the plant on time from the cleaning services supplier because there was a miscommunication between the Pla nner and the Maintenance Supervisor. The workflow is described in (Figure 2 below). Figure Process mapping of workflow The maintenance supervisor left an email message to the Planner, to order the die cleaning service which the Planner overlooked. There was a delay in sending the spare pressing die out to the supplier for cleaning. If they had  the spare pressing die ready, they would have saved the downtime of 16 hours for cleaning the die. It appears that a Kanban pull system would have provided better systematic demand information as stated by (Claudio Krishnamurthy 2009) for parts replenishment. The operations team found that the performance rate dropped from 97 per cent to 92 per cent of their maximum capable production rate of 1030 kg per hour, based on the current deteriorated production rate of 947.6 kg per hour (0.92 Ãâ€" 1030) the plant will be behind the monthly production target. The operations team reviewed the production log book and found that the production speed loss was due to increased production runs of white products. For every white production run, the operating staffs needs to clean the whole production line thoroughly because the black pellets in the previous run will contaminate the white products. The cleaning process required two hours per run. The plant also needs to spend two hours to change the rotary cutter as well. The plant normally runs one white product per month (26 880 kg) but in recent months the sales team requested four smaller white product runs per month (6720 kg Ãâ€" 4). The rationale was there were four smaller customers willing to pay higher price for the white products but they required delivery at short notice without providing forecast to the Planner. The smaller run size of white product contributes negatively to the per cent performance rate, the cleaning time of two hours per run and cutter changing time of two hours per run contributes a total of four hours of speed loss per run which could have been utilised to make more products. The Planner and sales team did not communicate with each other on this change and assess the economy of scale for the production run. The operations team re-assessed the change with the capacity size decision process, as (Rabta Reiner 2012) suggested that optimal values of production batch size will reduce cost and lead time. The operations team took considerations on algorithms of the extra cost required for the cleaning, changing cutter and speed loss for different batch sizes, and generated a graph (see Figure 3 below) to assist the decision on the size of the production run. Figure Capacity size decision graph The Figure 3 graph showed that the smaller run (6720 kg per run) costs more to make per ton and even selling at increased price, it was making a profile margin of only $100 per ton. In comparison, the larger run size (26 880 kg per run) costs less to make but even selling at normal price, it was still making $400 per ton. The graph showed that the most economical run of the white product is ËÆ'24 tons. The operations team also found that the quality rate dropped from 98 per cent to 95 per cent. They checked the quality records and determined that this was due to the rework materials generated from the increased white runs. The manufacturing team used raw materials to purge clean the process system to avoid contamination. The purged materials were used later on the black runs as rework. The time they spent on the rework could have been utilised to make good product. The above analysis determined the root causes which caused the % OEE drop from 90 per cent to 81 per cent and it is illustrated below: % OEE = Availability rate % Ãâ€" Performance rate % Ãâ€" Quality rate % Historical % OEE = 95% Ãâ€" 97% Ãâ€" 98% = 90% Current % OEE = 93% Ãâ€" 92% Ãâ€" 95% = 81%. 2.2 Raw materials inventory analysis The operations team reviewed the inventory performance on the monthly operations report; it showed that the raw material average inventory volume increased by 10 per cent from 900 tons to 990 tons in the last three months. Due to the increase in average inventory, the plant ran out of storage space and therefore it required the inventory to be stored at an outsourced warehouse location. The plant storage space was enough to store 1000 tons of raw materials but from time to time the space is filled and overflows the inventory to the outsource warehouse especially in the last three months. As a result, it increased the storage costs by 15 per cent from $100 000 to $115 000 per month including logistics and labour costs for the material handling. The operations team interviewed the Planner regarding the order quality and order frequency. The investigation revealed that the Planner was not  ordering based on inventory management principles. The ordering process takes about one week, from placing the order to receiving the goods. The plant normally keeps a safety stock of 672 tons of raw materials (roughly enough for one month consumption). This was based on their experience that the raw materials comes from other state and shipment delays could be up to four weeks; this safety stock is to maintain the service levels of the company. The raw material comes in normal order quantity of 2.5 weeks consumption, about 420 tons (672 Ãâ€" 2.5/4 = 420 tons). The Planner starts to place order when the inventory gets close to 672 tons (the safety stock mark). When there is a supplier promotion, the Planner would order a bigger quantity than 420 tons, thinking that would save the company money. There were a number of supplier promotions in the last three months and the Planner placed a bigger order quantity of 470 tons for each promotion which resulted in an increase in average inventory level from 900 tons to 990 tons. The operations team constructed a graph to determine if the Planner was making the correct order quantity decision. They used the total inventory cost based on two inventory cost components mentioned by (Schreibfeder 2009), namely holding cost and materials order cost. Figure Economic order quality(EOQ) The EOQ graph in Figure 4 indicated that the order quantity of 470 tons which the Planner placed on the supplier’s promotion was not economical. Rather than saving the company money, the total cost was higher than that of the EOQ of 336 tons. Even the normal order quantity of 420 tons was not as economical as the EOQ of 336 tons. The inventory profile with the new EOQ of 336 tons is shown in (Figure 5 below). It was constructed according to the method shown by (Silver Zufferey 2011) with the probabilistic replenishment lead time and slope (consumption rate). If The EOQ of 336 tons was adopted and orders were placed when the inventory touches 840 tons, it would have kept an average inventory of 840 tons and maximum of about 1000 tons on site. The inventory profile showed that average inventory (840 tons) would be lower than the current average inventory (990 tons) and most importantly it would eliminate the need for outsource warehouse. Figure Raw material inventory profile 2.3 Labour cost analysis The operations team reviewed the profit and loss statement and found out that there were 50 per cent more overtime paid to fulltime workers. It increased from $20 000 to $30 000 per month in the last three months. The amount of overtime was mainly paid to the warehouse staff. The operations team interviewed the warehouse supervisor and found that when the raw materials warehouse is full, they would move the materials to the finished goods warehouse for temporary storage, and shift it back when there are more spaces. One round trip to transport one ton of materials on a fork lift would require two minutes. These are considered double handling of materials as stated by (Liker Franz 2011). This is one of the Wastes in Lean manufacturing namely (transportation) that should be avoided (Slack, Brandon-Jones, Johnston, R Betts, A 2012). Conclusion The drop in Availability rate was due to the longer breakdown time required to clean the pressing die as there was no spare pressing die available. It appears that both the Planner and Maintenance supervisor required an improved communication system for the spare parts ordering. The capacity size decision graph in Figure 3 showed that the most economical run of the white products is 24 tons. Any smaller run size would result in speed loss and contribute negatively to the performance rate. The quality records showed that the drop in quality rate was due to the rework materials generated from the increased white runs per month. These root causes need to be addressed in order to improve the % OEE from the current level of 81 per cent back to 90 per cent. The EOQ graph in Figure 4 indicated that the order quantity of 470 tons which the Planner placed on the supplier’s promotion was not economical; even the normal order quantity of 420 tons was not economical. The associated total costs were both higher than that of the EOQ of 336 tons; it increased the average raw materials inventory level on site and causes inventory overflow to the outsource warehouse. There were double handling of materials by the  warehouse staff and this is a â€Å"transportation waste† which needs to be avoided according to the lean manufacturing principals described by (Liker Franz 2011). 4 Recommendations The maintenance supervisor should use a Kanban system to signal a â€Å"pull† to the Planner to order outsource services to clean the pressing die. Kanban is a visual signal system advocated by the Japanese manufacturer Toyota and mentioned by (Liker Franz 2011). The Maintenance supervisor can use a red box to signal that the pressing die is ready to be picked up and send outside for cleaning. When the cleaned pressing die returns, it can be placed in a green box indicating it is ready to be used, similar to the dual card system described by (Chen Subramaniamac 2012). The plant needs to set up an operating policy which states that the minimum size is to be 24 tons for white product. The Planner needs to maintain a discipline of using the EOQ of 336 tons for replenishment order of the raw materials and placing the purchasing order when the raw materials inventory touches 840 tons (a re-order point about one week before it reaches the safety stock of 672 tons). The inventory profile should be reviewed every three months to update the consumption rate to determine the new re-order point. The plant needs to provide training to operating staff regarding the Wastes of Manufacturing especially the warehouse staff as a way to promote the learning culture as advocated in Toyota and stated by (Liker Franz 2011). The operations performance such as OEE should be shared with all staff and initiate counter measures to poor performances. This will connect the staff to the continuous improvement cycle to achieve operational excellence.