Auditing Burlingham Bees Essay - 1591 Words

Burlingham Bees 1. AU 329 a. Based on the standards, describe the guidelines for developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence (para. 9-22). i. .09 Reliance on substantive tests: may be derived from tests of detail, from analytical procedures, or from a combination of both. The decision about which procedure to use is based on the auditor’s judgment. ii. .10 Level of assurance: analytical procedure may provide effective level of assurance for some assertions, but some of the assertions may be more effective to reach desired level of assurance by using test of details. iii. .11 Identifying potential misstatement: identifying†¦show more content†¦Monthly amounts will generally be more effective than annual amounts and comparisons by location or line of business usually will be more effective than company-wide comparisons. The level of detail that is appropriate will be influenced by the nature of the client, its size and its complexity. Generally, the risk that material misstatement could be obscured by offsetting factors increases as a clients operations become more complex and more diversified. Disaggregation helps reduce this risk. 2. a) Develop a precise expectation, using the detailed or disaggregated data provided, for ticket revenues for the 2008 fiscal year. Weekend 25% more than weekday: X= weekday attendance per game 1.25 X = weekend attendance per game 10% more attendance with promotion Weekday attendance= (7*1.1*X)+(43-7)*X=43.7 X Weekend attendance= (10*1.25X*1.1)+(29-10)*1.25X=37.5X Attendance equation= [(7*1.1*X)+(43-7)*X]+[(10*1.25X*1.1)+(29-10)*1.25X]=434348=total attendance X= =434348/81.2=5349.1133 43 + 29 = 72 games in 2008. 434348/72 = 6,032 people per game 6032 X .25 = 1508 1508 + 6032 = 7540 ( 25% increase in weekend games) 7540 (29) + X (43) = 434348 X = 5016 (avg. attendance per weekday game) total sales per weekday game: 5,016 * .30 = 1,504.8 * 10 = 15,048 5,517.6 * .30 = 1,655.28 * 10 = 16,552.8 5,016 * .35 = 1,755.6 * 6 = 10,533.6 5,517.6 * .35 = 1,931.16 * 6 = 11,586.96 5,016 * .20 = 1,003.2 * 4 = 4,012.8 5,517.6 *Show MoreRelated8.3: Burlingham Bees1075 Words   |  5 Pages8.3: Burlingham Bees Using Analytical Procedures as Substantive Tests Using Analytical Procedures as Substantive Tests 1. The requirements related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence is provided by the reorganized Audit Standard 2305 Substantive Analytical Procedures effective December 31, 2016 in the following list: a. â€Å"Analytical procedures are an important part of the audit processRead Morewall board12806 Words   |  52 Pages9 Auditing Cash and Revenues C A S ES INC LU DE D IN T HIS SE CTION 9.1 Wally’s Billboard Sign Supply . . . . . . . . . . . . . . . . 259 . . . . . . . . . . . . . . . . . . . . . . . . . . 279 The Audit of Cash 9.2 Henrico Retail, Inc. Understanding the IT Accounting System and Identifying Audit Evidence for Retail Sales 9.3 Longeta Corporation . . . . . . . . . . . . . . . . . . . . . . . . 285 Auditing Revenue Contracts 9.4 Bud s Big Blue Manufacturing Read MoreDeveloping Management Skills404131 Words   |  1617 Pagescareers in technology, engineering, and law. In college, students with a knowing style tend to major in the physical sciences, engineering, law, and computers. In business, they tend to select careers in areas where numbers and data predominate (e.g., auditing, ï ¬ nance), and they prefer jobs that have a technical problem-solving emphasis (Kolb, Boyatzis, Mainemelis, 2000; Cool Van den Broeck, 2007). Planning Style Individuals who score high on the planning style are inclined toward structure, preparation

How important was Martin Luther in influencing the course...

How important was Martin Luther in influencing the course of the Reformation? Martin Luther played a vital role in the start of the Reformation, his actions from 1517 allowed people to start forming their own opinions on religion and the church. Between 1517 and 1522 Martin Luther wa pivotal in the course of the Reformation. On the 31st October 1517 Martin Luther nailed the 95 Theses on a door of All Saint’s Church in Wittenburg, provoked by indulgences sold by John Tetzel in villages around Germany; he was selling to relatives of people who had died. This money was needed in order to pay back debts to the Fugger bank for buying Albrecht of Brandenburg third bishopric and to build St Peter’s Church. This Theses was addressed to Pope Leo†¦show more content†¦After Luther was excommunicated at Worms in 1521, many princes ignored Charles V who outlawed Luther and his books.Philip of hesse formed the luteran league of Torgau, with an aim to ensure the Edict of Worms was not implemented, which was attepting to stop the spread of Lutheranism b y banning books and teachings.At the Diet of Speyer in 1526 held by Archduke Ferdinand I of Austria the protestant princes for the first time professed their faith. Charles V wanted to support princes due to the threat of the Ottoman Empire but he also wanted to suppress Lutheranism. The diet concluded that the princes would have princely autonomy, which allowed the princes to adopt new religion without fear. â€Å"Each one [prince] is to rule and at as he hopes to answer to God and his Imperial majesty.† This made Lutheranism spread much easier. In 1531 the League of Schmalkalden was formed by Philip I Landgrave of Hesse and John Frederick which was a territorial political movement to break from Rome giving them economic advantages as money would go to their territories rather than to Rome. Members of this intended for this to replace the Holy Roman Empire.They would confiscate church land and expel Catholic leaders, this lasted for fifteen years without opposition, until th e Schmalkaldic War from 1546-1547 which Charles V and his allies fought the league and won. But this league allowed Lutheranism to be established firmly therefore theShow MoreRelatedThe Reformation And Its Impact On The Early Modern Period1622 Words   |  7 PagesThe reformation was a drastic event in the early modern period that launched Europe into a massive conflict of widespread violence, through both political and religious factors. The political scene had remained very much the same before the beginning of the reformation in 1517, with many philosophers sharing similar ideas on how to handle the issues of sovereignty and private property. Religion was a long debated factor before the reformation however was brought inadvertently to the forefront ofRead MoreThe Protestant Information1329 Words   |  6 PagesThe event of this transformation was violent and interesting at the same time. Religious institutions that exist today are the result of the war and transformation of p eople’s ideology. The history and the reason behind the formation are well documented and analyzed based on the events. The explanation behind the reformation is detailed and expansive enough to provide the reader a wider perspective on the origins of Christian churches. People can now understand how their ancestors have transformedRead MoreChristianity as a Unifying Influence in the History of Europe6059 Words   |  25 PagesChristianity as a Unifying Influence in the History of Europe Europe was a Christian creation, not only in essence but in minute detail The above statement can perhaps best sum up the relationship between Christianity and Europe throughout the ages. Christianity has been the strongest single influence in the history of Europe. Regardless of the century, no discussion would be complete without reference being made, at least in small part, to the Church. It is true that in recent centuriesRead MoreEssay on Queen Elizabeth I: Changing the Course of England2839 Words   |  12 Pagesthe throne and during her reign, she was a great ruler with many successes that changed the course of England and its history. Elizabeth’s father was King Henry VIII. Many of Henry’s decisions and actions had an effect on what Elizabeth would be required to do when she became queen. The most prominent and important political affair that she would have to attend to was the church (Elizabeth I BBC). Henry believed very strongly in Catholicism. In 1521, he was given the title of â€Å"Defender of theRead MoreAdvantage Disadvantage of Custodial Community4387 Words   |  18 Pagessentence should not be abolished is that it serves as justice to the victim of the crimes. And what does justice really means by? Justice is defined as a judgment and punishment of a party who has allegedly wronged others. As Quoted by the renowned Martin Luther king, injustice anywhere is a threat to justice everywhere. That is what the non-custodial sentence actually is, an injustice towards the victims by giving lenient sentence to the criminals. Justice is to be given to the victims and not to thoseRead MoreMed ia Propaganda9887 Words   |  40 PagesMedia propaganda Propaganda is a form of communication that is aimed at influencing the attitude of a community toward some cause or position. As opposed to impartially providing information, propaganda, in its most basic sense, presents information primarily to influence an audience. Propaganda often presents facts selectively (thus possibly lying by omission) to encourage a particular synthesis, or uses loaded messages to produce an emotional rather than rational response to the information presentedRead MoreImportance of Intercultural Communication to Ist7702 Words   |  31 PagesChapter 4 - The Deep Structure of Culture Introduction Our interpretation of reality determines how we define the world and how we interact in that world. We believe the source of how a culture views the world can be found in its deep structure. It is this deep structure that unifies and makes each culture unique. Meaning of the Deep Structure of Culture Although many intercultural communication problems occur on the interpersonal level, most serious confrontations and misunderstandings are asRead MoreStudy Guide9234 Words   |  37 PagesChapter 1 - Conley 1. Some people accuse sociologists of observing conditions that are obvious. How does looking at sociology as â€Å"making the familiar strange† help counter this claim? How does sociology differ from simple commonsense reasoning? Sample answer: Sociologists may appear to study conditions that are obvious, but by making the familiar strange, they are able to move beyond commonsense reasoning and use evidence to really understand a topic. For example, students will say that they planRead MoreLogical Reasoning189930 Words   |  760 PagesNoncommercial You may not use this work for commercial purposes (for example, by inserting passages into a book that is sold to students). (3) No Derivative Works You may not alter, transform, or build upon this work. An earlier version of the book was published by Wadsworth Publishing Company, Belmont, California USA in 1993 with ISBN number 0-534-17688-7. When Wadsworth decided no longer to print the book, they returned their publishing rights to the original author, Bradley Dowden. The current

Checkers Dwight D. Eisenhower and Richard Nixon free essay sample

Onions famous Checkers Speech Is to inform Americans as to why he used $18,000 from a group of his supporters and to persuade them of the truth. He also alms to reveal the flaws In the standing government. The audience of the speech Is American citizens who were of voting age at the time and who owned a television. Or radio with which to watch or listen to the public address. The genre is a political speech. Richard Onions stance is expressing his story and his reasoning behind it. The media and design is a public announcement made on television and dreamed over the radio.Nixon begins his speech by addressing and connecting to the audience saying My Fellow Americans. He comes before his audience wanting to truthfully address the situation in which both his honesty and integrity have been questioned. He says that using the money from his supporters was not morally wrong but he regrets doing It. We will write a custom essay sample on Checkers: Dwight D. Eisenhower and Richard Nixon or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page He then states that he did not use the money for personal reasons but to pay for political and campaign expenses. He states that he has proof that he did not use the money for personal reasons In the form of an Independent audit.Nixon then gives the audience a brief background of his financial history of relying on himself for the state of his finances. He says the only gift he was given that he kept was a dog name Checkers who was given to him by someone who read that he and his family were trying to get a dog. Nixon begins to close his speech by saying that he is addressing the people of America to gain their confidence as a fellow American. He is not asking for their support in running for Vice President, he is simply asking for them to hear his side of the story.He then begins to talk about the flaws in the current executive officers and how the country is in great danger of becoming corrupt with communism. He then says that President Truman played a great deal In getting the country into this mess and that the best person to get them out of the situation and make American the great country It once was is Dwight Eisenhower. Nixon wraps up his speech saying that he doesnt want to quit running for a political position, but cares more about not hurting Eisenhower chances at being the peoples choice for president.

The Alphabet Is A .- B -... C -.-. D -.. E . F ..-. G --. H .... I ..

The Alphabet is: A .- B -... C -.-. D -.. E . F ..-. G --. H .... I .. J .--- K -.- L .-.. M -- N -. O --- P .--. Q --.- R .-. S ... T - U ..- V ...- W .-- X -..- Y -.-- Z --.. 1 .---- 2 ..--- 3 ...-- 4 ....- 5 ..... 6 -.... 7 --... 8 ---.. 9 ----. 0 ----- There you have it! There are also puncuation marks but not included here. I History, the morse code was first transmitted from one point to another in 1844. It was developed by just looking at the printing press collection of letters and by counting each letter, a pattern was found where the letters E, T, I, A, N, R, M are the most numerous and so they are given shorter morse codes. that does not take as long to transmit words. This was the basis of long distance communication and Telegraph was born. Signals travelled along the poles beside rail road tracks since the rail road was cross-country and was a direct route between Telegraph repeater sites (evey 40 miles the signal needs to be repeated) and it was easy to evesdrop as rela ys were used at the sites. For more information, check your encyclopedia or CD-ROM version. Morse Code Morse code is composed of dots and dashes, it's used by commercial and amateur stations in everywhere on earth. It was developed by just looking at the printing press collection of letters and by counting each letter, a pattern was found where the letters E, T, I, A, N, R, M are the most numerous and so they are given shorter morse codes, that does not take as long to transmit words. This was the basis of long distance communication and Telegraph was born. Signals travelled along the poles beside rail road tracks since the rail road was cross-country and was a direct route between Telegraph repeater sites (every 40 miles the signal needs to be repeated) and it was easy to drop as relays were used at the sites. The inventer of Morse code is Samuel F. B. Morse. Samuel was born in Charlestown, Massachusetts on April 27, 1791. He entered Yale University when he was 14 years old, and went to England to study art when he finished university. He went back to United States in 1815 and married Lucretia Pickering Walker in 1818. In 1825, his wife died, while he was away from the city. He learned his wife died after three days because the lack of transportation. So he thought of a way to send message over great distances with the use of an electromagnet, wires and batteries. He quitted his career of being an artist and starting to work on his invention. He applied for a patent on his invention in 1837. He sent the first message from Capital in Washington on May 24, 1844. The message is,"What hath God wrought!" and it's received in Baltimore almost as soon as it was sent!! The Alphabet and the Numbers are: A .- B -... C -.-. D -.. E . F ..-. G --. H .... I .. J .--- K -.- L .-.. M -- N -. O --- P .--. Q --.- R .-. S ... T - U ..- V ...- W .-- X -..- Y -.-- Z --.. 1 .---- 2 ..--- 3 ...-- 4 ....- 5 ..... 6 -.... 7 --... 8 ---.. 9 ----. 0 ----- T he punctation are: Period ._._._ Comma __..__ Interrogation ..__.. Colon ___... Semicolon _._._. Quotation Mark ._.._. SOS ...___... Start _._ End ._._. Understand ._. Wait ._... Error ........ ------------------------------------------------------------------------------

Ernest Hemingway and Mary Welsh

Ernest Hemingway and Mary Welsh life the writer, whose novels were read all around the whole world and who women were crazy about, seemed not to have known the happiness of this great feeling. So what was the story of Ernest Hemingway and Mary Welsh? Ernest belonged to that rare type of men who believed that any serious passion for women should end with a marriage. Being married for the third time, in 1944 in a London pub Ernest saw a pretty blonde and fell in love. Mary Welsh was a charming blonde, an American, a daughter of a woodcutter, who studied to become a journalist (Meyers). By the time of meeting with Hemingway she was thirty-six years, and she was married. On the eighth day of dating the writer came up to her and in the presence of all said: I want you to marry me. I want to be your husband (Reynolds). Mary asked Hemingway to stop talking nonsense, as both of them were married. However, the follow-up meeting in a Paris hotel put everything in the right place, and they fell into the arms of each other. For a few days they maintained their strength with champagne and joyful amazement of being together. Two years later, in March 1946, Hemingway and Mary Welsh got married.. After the wedding dinner the couple quarreled. The next morning, as Mary recalled, sober Hemingway happily announced, Let us never get married again! She replied, Definitely not with each other. He added, Not with anyone else. I still love you (Meyers). In such a way they made it up. Undoubtedly, to be a wife of a genius is interesting, but it is also incredibly difficult Mary forgave Hemingway his rudeness, heavy drinking and even adultery only because he was incredibly talented. Hemingways children criticized their mother for lack of will. You do not understand, she said, I am a wife, not a cop (Reynolds). They lived together for fifteen years. In fact, it was a long and happy marriage. Nevertheless, their children accused Mary Welsh of the fact that she helped Hemingway to die. In the last years of life the writer repeatedly tried to kill himself One day Mary found her husband charging a gun. She tried to distract him, joking that it would be nice to start writing a suicide note. Still, Hemingway was persuaded to go to a clinic. Mary rented a room in a nearby hotel and spent all the days with her husband. She was the only person with whom Ernest could speak without any fear of being suspected of madness. In his last year, he repeatedly tried to kill himself. After trying to shoot himself, he wanted to jump out of a plane by which he was being taken to the Mayo Clinic in Rochester, but it did not work as the door would not open. At the hospital Hemingway was treated with electroshock (Reynolds). This caused a partial loss of memory, vision, and even more severe depression. When asked to write a few simple suggestions for a book about Kennedy, after a few hours of fruitless efforts Hemingway started crying in the presence of his doctor. It was too humiliating for him to realize that, being a great writer, he could not make up e ven the most primitive phrase. He once said that if he felt his hopelessness, then he would not hesitate to leave this life. Early in the morning of July 2, 1961, Ernest Hemingway fulfilled his promise Mary knew it was meant for him. Mary Welsh outlived him by a quarter of a century and prepared Hemingways Parisian memories as a book A Moveable Feast to print. This novel is considered the best work of Ernest Hemingway.

A Writing-Competence Matrix

A Writing-Competence Matrix A Writing-Competence Matrix A Writing-Competence Matrix By Mark Nichol The effectiveness of any nonfiction manuscript is contingent on at least three factors: the writer’s level of expertise in the subject matter, their reportorial aptitude, and their writing ability. (By extension, the performance of other potential contributors a developmental editor, a copy editor, a proofreader in the execution of their responsibilities is also significant. Consider references to â€Å"the writer† here to mean the editorial â€Å"committee† that participates in the development of a given formally produced writing project.) Subject-Matter Expertise The writer’s level of expertise may be at one of three levels: expert, learner, or amateur. The subject-matter expert may or may not have professional or scholarly credentials. However, the writer is assumed to be knowledgeable about the writing project’s topic to the extent that no further corroborative research (fact-checking) is necessary. The expert may benefit from some guidance from a developmental editor regarding the need to acquire additional data, but they are virtually self-sufficient when it comes to collecting and utilizing background material. An example of an expertly researched project is a work of scholarly writing produced by a university professor that pertains to their area of expertise. The subject-matter learner is a generalist who has a well-developed facility for acquiring the background knowledge and an aptitude for understanding the topic to the extent that they can write about it authoritatively, although a moderate amount of fact-checking may be necessary. A developmental editor may need to consult with the learner about additional or more effective research methods and the extent to which sources are utilized, but the learner has a good grasp of the necessity of thorough research and documentation. An example of a learner’s writing is a magazine article written about a new technological breakthrough by a lay writer who covers such subject matter. A subject-matter amateur, however, also a generalist, may lack the skill to develop a sufficient understanding of the topic and may therefore produce an inadequate manuscript, and the writing project may require extensive revision based on additional research, if such a step is taken at all. The amateur may need to be reminded about backing up the manuscript with corroborating research, and may require extensive guidance as to how to acquire the necessary data. An example of this level of writing is a newspaper article about the controversy surrounding a complicated legal issue by a reporter with no background in legislation or public policy. Reportorial Aptitude The same three levels of competence apply in terms of reporting skills. An expert reporter understands the scope of the manuscript assignment and how to obtain information from sources, whether people or documents. They also have the expertise and training to successfully draw valuable material from interview subjects and other sources of information. The expert usually requires little or no guidance from a developmental editor in organizing their approach to obtaining direct information. A learner reporter may need some guidance in strategizing how to determine who to interview, and how, but has an aptitude for comprehending how to gather data, insights, and comments, and will be able to competently carry on a conversation with people in possession of the information they need. An amateur reporter may be largely ignorant of the significance of the topic and may be at a loss as to where to begin and where to progress from that beginning once it is discovered, and may not have a knack for preparing for interviews and, worse, for digressing from stock questions to follow interesting new tangents. A developmental editor may need to provide extensive advice about obtaining firsthand information. Writing Ability A writer’s skill in composition can also be judged on these three levels. An expert writer is able to seamlessly integrate background research with information collected in the course of consulting with interview subjects and, just as important, has the aptitude for crafting a deftly organized and eloquently and elegantly written manuscript with a consistent tone, an authoritative voice, and an effective argument or presentation. The expert will likely need a minimum of assistance in developing a manuscript. The learner writer, although they have not necessarily mastered the craft of writing, recognizes the fundamentals of assembling a manuscript from raw materials and, possessing some talent in ordering their thoughts and expressing them effectively, should need no more than a moderate amount of developmental aid. The amateur writer often requires extensive coaching in the art of writing. The amateur may lack a command of the basic rules of grammar and syntax, and is likely to have only a modest vocabulary and an insufficient amount of creativity to craft effective prose, failing to understand how active sentence construction, concise description, and vivid word choices enhance a composition. Conclusion Before a book proposal is accepted or a book manuscript is commissioned, or an article is assigned, one of the tasks of an editor charged with coordinating the publication is to, at least informally, determine where on the matrix of subject-matter expertise, reportorial aptitude, and writing ability an author’s level of competence lies. (Think of a scorecard with a three-by-three grid, like a tic-tac-toe box, as an evaluative tool.) The degree of competence may differ in each of the categories, but the author’s comprehensive skill level will generally rest in one of the three degrees (expert, learner, or amateur). Diagnosing the author’s competence in the three components of comprehensive authorial talent will help an editor predict how much developmental and line editing and fact-checking a given manuscript will require and how viable the project is, or whether it is viable at all. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:The Royal Order of Adjectives Do you "orient" yourself, or "orientate" yourself?Punctuation Is Powerful

Case study Example | Topics and Well Written Essays - 500 words - 106

Case Study Example In this case, monetary compensation is not the most effective reward since they can be motivated by reassuring comments. The advice is consistent with the expectancy theory in that motivation is the basis for improving performance and outcome of the job tasks among the employees. The implication is that the executive management should create an organisational culture that supports employees to undertake their tasks by providing the necessary resources. On the other hand, the comments are in line with the valence aspect of the expectancy theory that suggests that how employees take the outcomes or rewards for their performance is the basis for their motivation to perform higher and better colleagues (Hall, Stammerjohan & Cermignano, 2011). Nonetheless, the advice is also in accordance with the equity theory that suggests that employees always expect the executive management to show fairness when rewarding for job inputs and outputs. Same is the case with Conaty’s advice where employees who feel unsatisfied with performance appraisal system may not commit themselves to working for the company. Yes, because employee recognition is a way of making the workers believe that the organisation values their efforts and recognises them as being instrumental to the success and achievements colleagues (Hall, Stammerjohan & Cermignano, 2011). In this case, acknowledging the employees who have survived layoff encourages them to put more effort in their work thus they will show dedication and commitment in undertaking the job tasks. On the other hand, employee recognition at the personal level is a way of establishing close relationships with the workers. In this regard, recognising efforts and dedication by using encouraging words and statements motivates employees more than the financial rewards. After the some employees have been dismissed from their

The History of the Animal Testing Controversy Essay

The History of the Animal Testing Controversy - Essay Example animal testing stated that scientists are mislead by the statements that the body of animals is different and that the suffering of pain has a different impact on animals. O’Meara had also commented about the ethical issues associated with animal testing, the gain made by human beings and the extent of harm to animals. But in 1865, Claude Bernand known as the prince of vivisection and father of physiology states that "the science of life is a superb and dazzlingly lighted hall which may be reached only by passing through a long and ghastly kitchen" (qtd in The history of animal testing). Bernand indicates that there should be no consideration on animals that they have feeling, get hurt, and are entitled to live (The history of animal testing). William Harvey is an English physician of the early seventeenth century. He is known for vivisection and related findings about the circulation of blood and his work was mainly aimed to discredit the beliefs of Galen. The same century saw the uprising of anti-vivisectionist agitation. Edmund O’Meara from Ireland and Jean Riolan Jr. exposed the violent and painful death of vivisected animals (there was no anesthesia during those times) and the exposure of animals to an unnatural state that could delver only misleading theory about the functioning of a vivisected animal (Vivisection – An Ancient History). There is a growing controversy about the authenticity of animal testing because animals are not humans and products tested for response from animal need not necessarily result in the same response from human beings. Hence cruelty and torture towards animal by injecting products into animals, rubbing products on the skin, forceful inhalation and spraying products into eyes cannot be justified. The latest controversies are generated by the Animal Welfare Act that demands companies to state, the number of animals used for testing. Since birds, mice and rats are excluded from the list of animals it has become simple for

The toxicity of chemicals Essay Example for Free

The toxicity of chemicals Essay Remedy I would not endorse hazardous waste landfill, waste treatment plant, deep injection well, or incinerators near a residential community because of the hazardous threats brought by the chemicals. Even though they are built so that the trash of chemical plants and the residue from pest control, there are some instance where there is a leakage that can harm the community. Hazardous waste landfills are built so that the waste from chemical processes can be dumped in this area. They are designed to resist the power of the chemicals. A deep injection well is a special kind waste landfill where the chemical residues are injected on the soil so that not to penetrate more from the environment and to the atmosphere. While a waste treatment plant treats the chemicals that lessen the impact of hazards of the chemicals. They used methods and even chemicals to in order for the hazardous chemical power be minimized. While an incinerators burned chemicals in a combustion chambers. All these methods are almost perfect because they are designed by engineers to minimize the effects of hazardous chemicals. But somewhat they have drawbacks. If people who operate this kind of methods did not operate well and accurate, they are big chances that the community will be getting toxic. And this consumes more land that must be used by the people in the community. (Network, 2005) The most practical way to response to this problem is to locate a dumping site or a site that will be building up by the waste treatment plant, deep injection well, or incinerators that is far from a community. In this way, the toxicity of chemicals that can affect the health of people can be minimized. But the most remedy to this problem is to minimize the use of chemicals that harms the human health as well as the environment. We must seek on the natural ways in preventing pest in our farms. Reference: Network, S. W. A. (2005). Landfill. Retrieved February 20, 2007, from http://www. ccthita-swan. org/Tutorials/landfill. cfm

The Pros and Cons of Abortion Essay -- Abortion Essays

The topic of abortion is one of the most controversial issues in today’s society. Thousands of abortions take place every single day, and yet public opinion remains at a standstill as to whether or not abortion is ethical or not. According to a poll in 2013, fifty-four percent of the American public believes that the practice of abortion should be legal in all or most cases (â€Å"Public Opinion on Abortion†) Abortion has been defined as â€Å"the act of removing a human embryo or fetus from the uterus of a pregnant woman prior to the completion of the full term of pregnancy†(Rich, Wagner, and Geraldine). There are very strong opinions for and against this issue, but no one can deny the vast gray area of abortion. A person’s stance on the situation is often determined by how he views the fetus: a part of the mother’s body or as a human being. Abortion continues to be a moral issue because people have various views on the rights of the fetus and mo ther, the circumstances of the pregnancy, and their own religious convictions concerning the issue. In the most recent study, 1.21 million abortions took place in the United States in the year 2008 (â€Å"About Abortion†). According to a study performed by the Guttmacher Institue, twenty-one percent of all pregnancies in the United States end in abortions (â€Å"Induced Abortion†). Fifty percent of pregnancies in the United States are unplanned (â€Å"Induced Abortion†). Of those unplanned pregnancies, four out of ten result in abortions (â€Å"Induced Abortion†). When analyzing the statistics of women who receive abortions, one must become aware that outside circumstances might contribute to a woman’s decision to have an abortion. For instance, women who are one hundred percent below the federal poverty level ac... ...rtion Federation: History of Abortion. National Abortion Federation, n.d. Web. 17 Mar. 2014. "Public Opinion on Abortion." Public Opinion on Abortion. Pew Research Center, July 2013. Web. 17 Mar. 2014. Rich, Alex K. Wagner, Geraldine. "Abortion: An Overview." Points Of View: Abortion (2013): 1. Points of View Reference Center. Web. 16 Mar. 2014. Rubio, Marco. "Why Abortion is Bad for America." Human Life Review Winter 2012 2012: 19-26. ProQuest Health Management. Web. Voegeli Jr., William J. â€Å"A Critique of the Pro-Choice Argument† Review of Politics Vol. 43, no. 4 (Oct., 1981) , Pp. 560-571 Published by: Cambridge University Press for the University of Notre Dame Du Lac on Behalf of Review of Politics Stable Print. "World Abortion Laws 2009 Fact Sheet." Center for Reproductive Rights. Center for Reproductive Rights, 2013. Web. 18 Mar. 2014.

Lean Manufacturing

IntroductionLean manufacturing is the production of goods through an approach which aims at reducing waste material while channeling them to useful activities. Lean manufacturing focuses on using less human and machinery effort, less manufacturing space and less time to produce and develop new products while producing less waste material.   The concept of lean manufacturing focuses on three major aspects which include improvement of quality of products and production time and also cost reduction. Other aspects of lean manufacturing have been established which emphasize on improving the smoothness of work and in effect leading to waste reduction. Lean implementation’s main goal is to get the right things at the appropriate place, at the required time in the correct quantity so as to attain good products while reducing wastes. Lean techniques are implemented to make work easier to understand and to perform. (Field, W. M. 2001).The concept of lean production requires that the p roducts produced must meet the customers’ needs at the specific time by understand the activities required and optimizing them to complete the process from the customers view. The aim of lean manufacturing is to eliminate waste material in all aspects of production which includes factory management, customer relations and design in this concept, waste material is considered as anything that the customer is unwilling to pay for. Lean techniques are concepts designed to reduce waste products and achieve an efficient production system.Lean techniques help industries to improve performers, productivity, reduce cost and improve the value of the company. A lean manufacturing system requires the use of correct resources and tools to attain the main goals of lean production. Lean techniques are designed in a product aligned manner where production is based on a one piece flow system in which production is in a continuous flow. Lean techniques require a continuous improvement of proce sses services and products over a period of time with the aim of reducing waste, improving product performance and customers’ satisfaction. The main goal of lean technique is to eliminate waste in every aspect of production including factory management, product designs and supplier system. Incorporation of less human effort and less time to develop the products has led to achieve this goal.A range of quality/lean improvement techniques related to the study of Industrial problems.Industries and companies are both using this methods and the six stigma method to reduce waste, increase speed while at the same time providing defect and variation reduction, using this tools together has help a great deal in achieving the benefits and reducing production of wastes. Lean Six Sigma is an improvement technique which helps to attain maximum improvement in customer satisfaction, cost reduction, quality improvement and speedy processing.Lean techniques help in stigma so as to maintenance tools, materials and personnel in a proper manner so as to minimize waste and to increase speed. The lean six stigma techniques are also provided for improvement of the information technology, and human resource department of the company. In this method, company practices such as having and framing new employees can be minimize when speeding is increased and non value adding activities are removed and also when waste is eliminated. The lean six methods assist in keeping the focus of the industry on the two goals. Through this commercialization process of the company is made efficient by delivering within the shortest time new capable products and services to the market.Lean improvement techniques are focused on the main goal which is to identity the value of an industry. After identifying the value, they work to create the value in steps which minimize the amount of waste created. To achieve this, they need to standardize and regulate working practices and at the same time clear up the workplace. 5s is a methodology of cleaning up and organizing the workplace which originated from Japan.This technique emphasizes more on how to achieve and maintain cleanliness and visual orderliness at the workplace. In this methodology, companies are required to remove unnecessary items from the workplace and organize it, to make it easier for employees to perform their tasks in a clean and orderly working environment. 5s usually can be translated into sort, set in order, shine, standardize and sustain. Sort refers to remove unnecessary tools and items from the workplace and identifying the most needed tools to perform the tasks.Set in order, ensures that tools and materials are arranged in a manner which is easier for the employees to access. Finally sustain ensures that 5s method is assimilated in the organization culture. To ensure this is adhered to by all employees, their performance is measured and they are informed of their progress routinely. The main benefit of this m ethod is that it keeps the workplace orderly and clean. As a result, efficiency is improved by reducing time take to search for tools by reducing inventory and cycle of production time. (Hobbs, D. P. 2003).Total productive maintenance (TPM) is a lean technique which focuses on incorporating all functions and categories of an organization so as to improve the efficiency and effectiveness of their production process. Its main aim is to reduce accidents and mistake made during operation and production. It is a technique which aims at preventing maintenance breakdowns, eliminating product defects and designing tools and materials which require less maintenance. Cellular manufacturing also referred to as one-piece flow system, supports a smooth flow of materials, where equipments are arranged in an aligned procedure so as to reduce transport delays. By using this technique, the production capacity of an industry can be increased by adding more production units. (Dennis, P. 2002).The conc ept that â€Å"Lean† has on economic aspirations of developed and developing countriesLean manufacturing which is described as a system to eliminate waste and improve productivity, is the answer to eliminate the problem of jobless people in these countries. Lean manufacturing technique must be aligned appropriately at all production levels so as to improve the economy of these countries. Developing countries have discovered lean manufacturing techniques are effective in reducing costs and waste by increasing their workforce, so as to have a one piece flow system.These countries must reduce costs at all levels by challenging all their activities to establish whether the activities add value to the customers. This way, they can eliminate business processes which do not add value to the customer or benefit the industry. They should focus their attention more by determining why a certain operation must be used. Preventing production defects is more profitable than fixing it. Ther efore, removing all non-value added activities is more beneficial to the company, and in the long run, improves the economy of these countries. (Conner, G. 2001).By identifying activities which provide more value to the customer, companies will be able to reduce costs, reduce the time required to achieve a product and also improve the quality of their products. Use of lean manufacturing in developing countries ensures flexibility and one- piece flow production which leads to production of goods which are best suited for the customers needs by meeting the delivery time at a reduced cost. This enables the countries to expand their internal market by reducing costs. Having a customers’ based focus, is a technique which has enabled industries to focus on customers input and feedback to ensure customers satisfaction and so promotes the sales.Physical and Socio – economic impact of Lean on resources and pollutionWhile lean manufacturing techniques focus mainly on reducing wa ste and eliminating non-value added activities in their production system, they also assume practices which help in improving environmental performance. Through this, they are able to focus on the environment and related resources by reducing pollution. Industries are directing their attention to lean manufacturing so as to reduce cost and production requirement resource, to improve their product quality and enhance customer satisfaction and responsiveness so as to boost the company’s profits. The main goal of lean technique is to eliminate waste in every aspect of production including factory management, product designs and supplier system. Incorporation of less human effort and less time to develop the products has led to achieve this goal.Industries engage in lean techniques which focus more on production efficiency and improving production of resources. Doing this results to, using less material, using less energy, and in effect, producing less waste. This culture in turn benefits the environment, in the sense that industries train their employees to focus on environmental friendly practices so as to reduce waste production and prevent pollution.Lean methods have established continual improvement based waste elimination techniques which lead to improvement in environmental performance. Research studies have shown that lean techniques focus on environmental management tools which include, life –cycle and tools implemented to reduce the environmental risks and pollution. Decreasing the material used during production especially water, chemicals, energy and other inputs, reduces chance of producing more waste during manufacturing and thus less waste is channeled into the environment. The continual improvement techniques used by industries enables them to identify and remove waste materials during the production process. (Taghizadegan, S. 2006).ConclusionLean manufacturing techniques have been implemented so as to provide customers with a range o f higher quality products at lower prices through many different sales channels. Lean manufacturing focuses on using less human and machinery effort, less manufacturing space and less time to produce and develop new products while producing less waste material.   The concept of lean manufacturing focuses on three major aspects which include improvement of quality of products and production time and also cost reduction. Other aspects of lean manufacturing have been established which emphasize on improving the smoothness of work and in effect leading to waste reduction. Lean implementation’s main goal is to get the right things at the appropriate place, at the required time in the correct quantity so as to attain good products while reducing wastes.Lean techniques are implemented to make work easier to understand and to perform. The concept of lean production that the products produced must meet the customer needs at the specific time by understand the activities required and optimizing them to complete the process from the customers view. The aim of lean manufacturing is to eliminate waste material in all aspects of production which includes factory management, customer relations and design in this concept, waste material is considered as anything that the customer is unwilling to pay for. Lean techniques are concepts designed to reduce waste products and achieve an efficient production system.ReferencesConner, G. (2001). Lean Manufacturing for the Small Shop. SME.Dennis, P. (2002). Lean Production Simplified. Productivity Press.Field, W. M. (2001). Lean Manufacturing. CRC Press.Hobbs, D. P. (2003). Lean Manufacturing Implementation. J. Ross Publishing.Taghizadegan, S. (2006). Essentials of Lean Six Sigma. Academic Press.

Health Care Delivery System in the United States Essay

Introduction: The problem: Access to health care physically and financially, healthcare system in today’s society has failed to provide quality care for the U.S. Americans. There are so many ways that the system falls short in providing proper care. The healthcare is mainly based on the government to provide care for a particular group of people according to their income and not everyone has the same treatment, some having to pay for care through some type of insurance premium. When looking at this system of care, families are all dealing with the same issues in relations to not getting the treatment and quality care that they need. Many providers is having to see more patients in clinics than anticipated in terms causes a shorter visit with patients to address any kind of concerns and with uncoordinated care this leads to decrease in quality care of patients. High risk patients could be an issue for providers, because of the risk of malpractice, and increase of having malpractice insurance therefore providers are reluctant to see these patients which causes the patients to have less options for treatment choices. Healthcare Expenditure: this will continue to increase and families will continue to struggle and stress over how they will pay their medical bills. Healthcare systems are not slowing down on their costs and most of them are not willing to give families an efficient healthcare system for a better quality of care. The healthcare expenditures are increasing and the families incomes are not sufficient to compensate which makes this so stressful and hard for families to afford. When looking at the pharmaceutical spending, this has increased drastically. Medications is continuing to increase in costs, therefore, families are not able to get medications that are needed for care. Quality of care: has been a proven factor to be declined, patients with chronic and long term disease are not getting the therapy and drug regimen that is needed to give them a better quality of life. Many elderly patients and patients with disabilities are not able to receive homecare services that are needed to assist them with care. This is an ongoing battle with many American families who are uninsured as well as insured families. Care is not being coordinated and managed for patients with long term and chronic illnesses. Internal Factors: finance and delivery systems should be combined, both of these factors work together for the improvement of each other. Delivery system and payments are declined because the quality and effectiveness are not valued in the healthcare system therefore we have less quality of care and increasing in costs. Without improvements in these two areas the healthcare system will continue to fail in providing a more efficient system for our families and ou t-of-pocket payments are burdening families and care is being refused, emergency rooms are overflowing and office visits are declining. External Factors: The development of new technology affecting the healthcare system in ways as such advance equipment to treat certain diseases that wasn’t offered in the past and patients are not able to afford the treatment because of the increase in costs. Many advance technology procedures are performed in surgery that is consuming our incomes. Patients with chronic diseases are not able to receive the care because of new technology and the price increase that goes with the technology. Solution to health care access physically and financially, According to (Nichols, 2007) all Americans must take on a responsibility for their own health and the health of their children. This means having policies established which would be affordable for American families and polices established to assist the families who need financial assistant in acquiring an insurance policy. Guidelines also must be followed with this plan with the responsibility of the individual and the insurance comp any. This would be balanced to assist families with affordable insurance and benefit the insurance market that would create a quality delivery system as well as cost efficient. The responsibilities to the family is following the guidelines and policy, maintaining their health by having their yearly check-ups, scheduling routine appointments to see their provider as necessary when a problem may arise and maintaining their insurance coverage. The shared responsibilities is the insurance companies provide a stable plan that will improve the delivery system by making American families a priority with having access to a health care system in which quality care is provided and affordable to the family. Solution to health care expenditure, Preventive measures and promoting health can help with health care spending. Management of long –care diseases and establishing a good foundation with advance health technology well build better patient satisfaction, along with cost effectiveness. The reforms improvements values is not a routine step, many believe that the change in delivery systems may decrease the costs, but some feel that it should be more stable in costs by establishing guidelines that are more promising and effective. These guidelines and policies should be put in place to improve the health care system.(brennan, cafarella, kocot, mckethan, morrison, nguyen, shepherd and Williams,2009). Solution to quality of care, According to (fingado), electronic health record system will allow a continuum of patient care for better quality and manageable coordination to patient records. When coordinating patient care all systems must be involved to get a better outcome. Health care systems through health care electronic employee record helps with continuation of patient care and prepare better management plans. This health care system also allow staff to advance knowledge through training and exercise to improve better patient care outcome. Why my response is correct, Me as a health care professional have witness patients who are non-compliance regarding their health and working with uninsured families have different outcomes than patients who is compliance with preventive care usually are in better physical health than families who are not. There are many preventive measures that families can initiate better health, exercising on a regular basis, selecting healthier choices in diet menu, seeking preventive care as necessary, and be in compliance with treatment regimen, prevent bad habits such as smoking and alcohol abuse. Patients who maintain good health behaviors usually have better outcomes during surgical procedures, healing process is less and better outcomes with other treatment plans. Conclusion, according to our reading, Americans should have an effective health care system where families are provided with safe care and an affordable health care plan for the continuum of care. Explanation is given how many patients visit their health care provider and usually never see their primary care provider and how care should be directed toward patient satisfaction. Our reading mentions The Patient Protection and Affordable Care Act that extends health care plans to primary care that would benefit most Americans to having a better outcome and assessing why acute visits happen so frequently. According to (Thorpe and ogden,2010) excessive spending is being directed towards Fee-For-Service where the main focus is on the amount of patient being seen and costs instead of patient care improvements. The new health reform law is establishing changes to remove this system away from Medicare and other payers. References Niall Brennan, Nichole Cafarella, S. Lawrence Kocot, Aaron Mckethan, Marisa Morrison, Nadia Nguyen, Mark Shephard and Reginald D. Wiliams. (2009). improving quality value in the U.S. Health Care System. Retrieved August 2009, from www.brookings.edu/reports/2009/08/21-bpc-qualityreport Nichols, L. M. (2007). A Sustainable Health System for all Americans. Retrieved July 2007, from www.newamerican.net/files/NSC%20Health%20Policy%20Paper Thorpe, K. E., & Ogden, L. L. (2010, June 2010). Analysis & Commentary The Foundation That Health Reform Lays For Improved Payment, Care Coordination, And Prevention. Health Affairs, 29,6, 1183.

Managing By Values essays

Managing By Values essays Managing By Values is a template for an organization desiring to improve the overall attitude and efficiency of its employees for the benefit of its clients. It states that people, as well as organizations, are part of three basic Acts of Life: achieving (to want to be something), connecting (relationships), and integrating (bringing achieving and connecting together). The purpose of the Managing By Values template is to demonstrate how companys can define or redefine its own purpose and values and then put them into daily actions in ways that are truly meaningful to themselves and the people, principles, and commitments it cherishes the most. The organization must be built upon four main pillars known as the acronym, CEOS. Each pillar represents a certain group of people to whom the company has a key responsibility. The C stands for Customers. You have to treat customers in such a way that they become raving fans of your service. The E stands for Employees. In this environment, employees begin to think like company owners. Employees are motivated knowing that the organizations goals are working in their best interest. The letter O stands for Owners or companys stockholders. The most required trait for effective leadership is integrity. The integrity of profit making and the related resource allocation practices by management and owners is a company people are proud to be associated with. The S stands for Significant Other groups. This includes the community, creditors, suppliers, vendors, distributors, and even respected competitors. The goal is to consistently build a spirit of shared responsibility and mutual t rust between the organization and its significant others. In summary, the Managing By Values process is an accepted business practice for motivating customers to keep coming back, inspiring ...

Antibiotics - Discovery and Resistance

Antibiotics - Discovery and Resistance Antibiotics and antimicrobial agents are drugs or chemicals that are used to kill or hinder the growth of bacteria. Antibiotics specifically target bacteria for destruction while leaving other cells of the body unharmed. Under normal conditions, our immune system is capable of handling the germs that invade the body. Certain white blood cells known as lymphocytes protect the body against cancerous cells, pathogens (bacteria, viruses, parasites), and foreign matter. They produce antibodies which bind to a specific antigen (disease causing agent) and label the antigen for destruction by other white blood cells. When our immune system gets overwhelmed, antibiotics can be useful in assisting the bodys natural defenses in controlling bacterial infections. While antibiotics have proven to be powerful antibacterial agents, they are not effective against viruses. Viruses are not independent living organisms. They infect cells and rely on the hosts cellular machinery for viral replication. Antibiotics Discovery Penicillin was the first antibiotic to be discovered. Penicillin is derived from a substance produced from molds of the Penicillium fungi. Penicillin works by disrupting bacterial cell wall assembly processes and interfering with bacterial reproduction. Alexander Fleming discovered penicillin in 1928, but it wasnt until the 1940s that antibiotic use revolutionized medical care and substantially reduced death rates and illnesses from bacterial infections. Today, other penicillin-related antibiotics including ampicillin, amoxicillin,  methicillin, and flucloxacillin are used to treat a variety of infections. Antibiotic Resistance Antibiotic resistance is becoming more and more common. Due to the prevalent use of antibiotics, resistant strains of bacteria are becoming much more difficult to treat. Antibiotic resistance has been observed in bacteria such as E.coli and MRSA. These super bugs represent a threat to public health since they are resistant to most commonly used antibiotics. Health officials warn that antibiotics should not be used to treat common colds, most sore throats, or the flu because these infections are caused by viruses. When used unnecessarily, antibiotics can lead to the spread of resistant bacteria. Some strains of Staphylococcus aureus bacteria have become resistant to antibiotics. These common bacteria infect about 30 percent of all people. In some people, S. aureus is a part of the normal group of bacteria that inhabit the body and may be found in areas such as the skin and the nasal cavities. While some staph strains are harmless, others pose serious health problems including foodborne illness, skin infections, heart disease, and meningitis. S. aureus bacteria favor the iron which is contained within the oxygen-carrying protein hemoglobin found within red blood cells. S. aureus bacteria break open blood cells to obtain the iron within the cells. Changes within some strains of S. aureus have helped them to survive antibiotic treatments. Current antibiotics work by disrupting so-called cell viability processes. Disruption of cell membrane assembly processes or DNA translation are common modes of operation for current generation antibiotics. To combat this, S. aureus have devel oped a single gene mutation that alters the organisms cell wall. This enables them to prevent breaches of the cell wall by antibiotic substances. Other antibiotic resistant bacteria, such as Streptococcus pneumoniae, produce a protein called MurM. This protein counteracts the effects of antibiotics by helping to rebuild the bacterial cell wall. Fighting Antibiotic Resistance Scientists are taking various approaches to deal with the issue of antibiotic resistance. One method focuses on interrupting the cellular processes involved in the sharing of genes among bacteria such as Streptococcus pneumoniae. These bacteria share resistant genes among themselves and can even bind to DNA in their environment and transport the DNA across the bacterial cell membrane. The new DNA containing the resistant genes is then incorporated into the bacterial cells DNA. Using antibiotics to treat this type of infection can actually induce this transfer of genes. Researchers are focusing on ways to block certain bacterial proteins to prevent the transfer of genes between bacteria. Another approach to fighting antibiotic resistance actually focuses on keeping the bacteria alive. Instead of trying to kill the resistant bacteria, scientists are looking to disarm them and make them incapable of causing infection. The intent of this approach is to keep the bacteria alive, but harmle ss. It is thought that this will help prevent the development and spread of antibiotic resistant bacteria. As scientists better understand how bacteria gain resistance to antibiotics, improved methods for treating antibiotic resistance can be developed. Learn more about antibiotics and antibiotic resistance: Scientists Target Bacterial Transfer of Resistance GenesDisarming Disease-Causing BacteriaBacteria Discovery Could Lead to Antibiotics Alternatives Sources: Centers for Disease Control and Prevention. Get Smart: Know When Antibiotics Work. Updated 05/01/12. cdc.gov/getsmart/antibiotic-use/antibiotic-resistance-faqs.html

Ratio Analysis Essay Example | Topics and Well Written Essays - 250 words

Ratio Analysis - Essay Example They are of interest to the creditors to determine the firm’s ability to meet its short term financial obligations. So far the liquidity ratio of the company indicates that the liquid assets of the company are higher compared to its own average, meaning that the company as assets that can be easily be converted to cash. The indication of good liquidity ratio reduces the worry of the creditors since the business is at a position to easily pay its short term liabilities. Profitability ratios concentrate on the major areas such as asset turnover, profit margin, return on assets, and return on common shareholder’s equity. Profitability ratios are used by investors to measure the management effectiveness as shown by returns generated by the profit margin (Weygandt et al, 2010, p 723). The company’s ROE has been registering a slight decrease, from 17% in 2009 to 15% in 2011, meaning that the company is earning less returns on its capital. As calculated the highest profit margin is 4.97% in 2011 which is low, meaning that the business is not that profitable. The solvency ratio of the company is based on debts to total assets and times interest earned. It is used by shareholders and potential investors to determine financial risk of the business. When calculated in 2011 debt to total assets is 23.33% which gives a healthy indication of the company’s performance. During the same year the times interest was 8.3% which backs the claims o f the company’s financial healthiness. Therefore from the solvency ratios the management can learn that the company is capable of paying back its long term obligations (Weygandt et al, 2010, p

History of jazz Essay Example | Topics and Well Written Essays - 1000 words

History of jazz - Essay Example The next brass band was formed in 1884 and it consisted of a Creole cornet player called Manuel Perez who was an addition to the group. Different bands continued forming after that as well and they consisted of Creoles up until 1898. Jazz consisted of several different kinds of music such as blues music, ragtime and the brass band fanfares. Religious music was however not included in the mix of music during formation of jazz. White music which was popular was also missing at the beginning of the jazz music formation but was later on incorporated to add a commercial sense to the music and enable it to sell widely. In 1898 immediately after US defeated Spain and liberating Cuba, troops who had been in the war landed in New Orleans on their way to other locations. They brought brass instruments with them and they sold them on the black market which was adopted quickly. These brass instruments were unlike what was used before as they were European instruments and hence the music played from then incorporated European aspect into the Creole jazz blending the two up1. This new form of jazz with both African and European music and instruments in it was soon picked up across New Orleans and it formed the basis of the present jazz as it is known to date. New Orleans was a city which was filled with people of different races. There were Africans who were slaves, the Spanish from Cuba and who were at war with the US as well as other races such as the French, Germans and even Italians all whom were in South America but some also resided in New Orleans. Even though they had different cultures and languages, they shared a commonality which was the love for music. Each race had its own form of music which they sang in different places. It is these different genres of music that combined together to form jazz. The most renowned historian of jazz was

PACKAGING FUNCTIONS Essay Example | Topics and Well Written Essays - 250 words - 2

PACKAGING FUNCTIONS - Essay Example Some packages exist in metallic containers but the label is visible for attraction and is different from that of the major competitor, coca cola (Amazon 1). The plastic pack also identifies take away consumers, especially people on journeys, who wish to consume the product as they travel and portability as well as inclusive container charges suggests this. The label also has important information to consumers such as ingredients. Even though the product label is not explicit on environmental issues, it indicates recyclability and the producer has taken measures to reduce amount of solid waste from the package by reducing mass of each container. This extends to ease of disposal and ozone friendliness, though the package does not communicate the information. Additional package usage is also identifiable but the package is devoid of joint promotion. Innovation is however evident as the package has undergone changes towards reduced mass (Pepsico 1; Vieceli & Valos 93-

Power Resources Theory Analysis

Power Resources Theory Analysis Paul Pierson stated, albeit thought provoking, that the world of affluent democracies, the welfare states is at the centre of political discussion and social conflict (2001, p. 1). In many European welfare states the recent economic downturn has led to thousands of people demonstrating against cut to social programmes, wages and pensions. There has also been demonstration and protest in Greece, Spain and Portugal nations hits particularly hard by the crisis which started happening after European banks lost billions of dollars they had invested in the US subprime mortgage market which collapsed back in 2008. Recently, in France and the United Kingdom, there has been widespread social unrest as a result of government efforts to introduce significant changes to social policy. In fact in Britain, the parliaments passage of the bills to cut government spending in education have provoked sharp conflict and mass demonstration by the students. Historically, the welfare states which first emerged in England was founded through voluntary contribution before the allowance system was devised and so unemployment relief was funded by involuntary contributions commonly known as taxes. At the dawn of the new era, which is often refers to as the golden age (the post world period from 1945-1975) there has been major expansion of social programmes across the world of affluent democracies. During this period, all seems well. The people to be benefited from social programmes were few and the taxpayers available to finance them are available. Therefore taxpayers money is enough to maintain the welfare states and thus provides significant benefit to the few in needs of social cover. As welfare programme expanded, the numbers changed. The new politics of the welfares state is to be dominated by reforms; this period often called the era of austerity began in the mid 1970s. The welfares state, as espoused above, thrives on the taxes paid by the working class. The welfare system is a complex of government-funded programs including pensions, health-care subsidies, transfer payments and unemployment insurance (Manzi 2010, p. 32). According to Power Resource Theory (PRT), the generosity of the welfare state is a function of its working class (Rothstein, Samanni Teorell, 2010). The welfare system represents the majority of government spending in most modern, advanced nation (Manzi 2010, p. 32). Closely associated with the work of Walter Korpi, the power resource theory places emphasis on comparative and quantitative studies of the relationship between social policy and labour movement (OConnor Olsen 1998, p. 3). It thus enables the ordering of the welfare states of Scandinavia, Western Europe and North America according to the salient characteristics and their impact on social inequality (Ibid, p. 3). This short piece will explain how the power resource th eory of the welfare state explains the differences in European welfare states. The paper is organised in four parts. The first part, which is this section, is the introduction. The second section explains the power resources theory of the  welfare state. Scholars have attempted to explain the waves of reforms that have led to dramatic increase in government spending particularly from the late 1950s to the mid 1970s. This section focuses on the power resource theory device, among others, to explain this development. The third section is an examination of how the power resource theory explains the differences in the coordinated social policy of Western European countries. Beginning after the golden age, there has been a tremendous increase and improvement of the social programmes of Western European countries. These countries are today, the hallmark of European welfare states. The last section concludes the paper. 2.0 Power Resource Theory of the Welfare State The contemporary studies of the modern welfare state came of age in the 1970s (Myles and Quadagno 2002, p. 34). Across the industrialised nations, there were outpourings of competing theoretical accounts of the origins, development, character and impacts of modern welfare states (OConnor Olsen 1998, p. 3). One of the major theories that stand-out during this period was the power resource theory which highlights the differences in the welfare states on the basis of certain characteristics that many of these other theories tend to ignore. Power resource theory essentially posits that working-class mobilization is a critical determinant of the public provision of social welfare or, more specifically, the extents to which public welfare system redistribute income and labor-markets risks (Pontusson and Kwon 2006, p. 1). As a reaction to the dominant structural functionalist approach, associated with the work of pre eminent macro sociologist Emile Durkheim and Talcott Parsons, that the idea of welfare state follow from a functional logic of modernisation and industrialisation and that of Marxist-Leninist schools that the welfare state should be understood as a merely functional requisite for the reproduction of capitalist exploitation; the power resource theory puts forward two important issues. According to Rothstein, Samanni, and Teorell power resource scholars were the first to point out the variation in things like coverage, extension and generosity among existing welfare states and that variation needed to be explained (2010, p. 6-7) Second, citing (Korpi, 1974, 1983) power resource theorists introduced the important of political mobilisation based on social class as an explanation for this variation (Rothstein, Samanni, and Teorell 2010, p. 7). The power resource approach focuses not only on the direct but also on the indirect consequences of power, indirect consequences mediated through various alternative strategies and actions available to holder of power resources (OConnor and Olsen 1998, p. vii).Workers Union is argued to be the key to the ability of workers to assert their interests in politics. Therefore, Power resource theorist maintained that without politics there was nothing compelling rich nations to commit resources to the development of a welfare state (OConnor and Olsen 1998, p. 7). Although recent arguments by power resource theorists are been informed by the partisan effects of the displacement of trade unions by left parties, the extents of the effectiveness of working-class mobilization has much more impact in effecting government policies. According to Myles and Quadagno (2002, p.38) power resource theory and a plethora of later studies in this tradition (Korpi  1989; Palme  1990; KangasÃ⠀šÃ‚  1991; among many others) supported the conclusion that major differences in welfare state spending and entitlements among the capitalist democracies could be explained by the relative success of left parties, particularly Social Democratic parties, aligned with strong trade unions in shaping the democratic class struggle. Essentially, power resource theory indicates that the working class union is a very important tool that effect government policies towards development of social programmes. The workers union are therefore seen as the driver of the extents to which social justice is grounded in the state, this union is the underpinning active actor that tends to keep the welfare state. In this sense, labour union could be argued as the most organise voice for average citizens on essential matters. They played an absolutely essential role in constructing the system of social provisions that has developed into the welfare state system. As OConnor and Olsen (1998, p. 11) note, the distribution of power resources between collectives or classes and the changes in this distribution are of crucial importance for societal processes and social change. Therefore, this approach assumes bounded rationality in the sense that actors not only attempt to do as well as they can under the structural position in which t hey find themselves, but also to change the structures to their long term advantage (OConnor and Olsen 1998, p. vii). Despite that class and class conflict constitute the central role of Marxs work, Marxism tended to ignore or depreciate the role of workers in the creation of social programmes and largely fails to acknowledge significant variation in the growth and development of these welfare states (Ibid 1998, p. 7). In the light of above, the strength of organise labour is an important factor towards the creation and effectiveness of a welfare state. Democratic struggles is related to the pattern of struggles between competing interest in the state, that is to say public provision of social welfare is the object of democratic class struggle. Therefore, the balance of power between the classes, particular between the employers and economically well endowed categories and employees relying primarily on labor power is a major determinant of the extent of public welfare provision and also the extent to which public welfare provision redistributes risks and income (Korpi, 2006). This is why Huber and Stephens (2001, p. 1) submit that the dominant government in the welfare state that a given country had will determine the extents of its generosity, the structure of its transfer payments, and the type and volume of services it offered. However, this is not to say that the structure of decision making i n such government does not influence the development of the welfare states. 3.0 How the power resource theory explains the differences in the coordinated social policy of Western European countries. It is inevitable to ignore the fact that the decline in social union will have consequential effect on social provisions in the welfare state. This decline or the strength of the labour unions varies from state to state within the European Union. It might be tempting to attempt at comparing the labour unions of these wealthy European states, however the fact is that the capacity of the labour union in each of these state to pressurise the government in effecting improved social programmes varies in degree. This variation is directly related to the number of labour union, since the number of organise labour will implicates government income receive from taxation. For instance, the German labour union will be stronger because of their population strength compare to that of Switzerland more so national labour unions are influenced by the ideals of the party in power. In the social-democratic welfare states for instance, the citizen criterion predominate whereas, the liberal welfare stat e is characterized by a strong emphasis on mean-tested programs, and the conservative welfare state is distinguish by its variety of class and status-based social insurance schemes (OConnor Olsen 1998, p. 13). In this regard, the working class are instrumental to, and are the base of the welfare state thus power resource approach explains the extents of the effect of trade unions on effecting government policies. It also explains labour strength as influenced by the favorability of the nature of party in government. Therefore, the differences in the coordinated social policy of Western European countries is a consequence of the extent to which the labour unions of each of these countries can push for social programs which abinitio defines the welfare state. This is to define power as an attributes (capacity or means) of actors (individual or collectivities) which enable them to reward or punish other actors (Korpi 1998, p.42). Particularly, in this case, where power is conceived as a relational concept between the labour union and government, the attributes of actors become power resources only among two or more interdependent actors who have at least some interests in the attribute of the other actors (Ibid, p.42).Certainly, workers combined to fight for their rights particularly on issues which rank top of the union priority list today such as better wages, shorter hours, safe working conditions and the right to bargain collectively. The capacity and willingness of the masses to protest has the potential to influence the nature of the welfare state. The extent to which mass protest is used as a weapon by the labour union will determine the extent to which the government will initiate social security programmes. This may be argue as something of a clash between citizenship and capitalism which has meant that social issue is increasingly overtaking the importance of market economy this 21st century. Protest doesnt has to be violent but the people must leave their work, factories, schools, homes etc to facilitate mass protests relegating to the background such factors like business (trade) that capitalism thrives on. However, it must also be stated that mass protest is illegal in all the countries of the world. It is illegal in the sense that the people needs a permit to organize protest and laws guiding the issuance of permits varies from countries to countries even within the European Union. Although some states a re more relaxed in issuing permits than the other, all in all, it is illegal to stage a rally without a permit, even with a permit, it is illegal to use a mega phone in some cases. The changes in the population composition from largely dominated by working class to that dominated by retiree has meant increase in social and welfare payments by the state. In essence, the number of taxpaying citizen has decrease significantly over the last three decades in most, if not all Western European countries. In this light, population composition has direct effect on the nature of the labour movement. In the context of power resource theory, the composition of the population will have effects of power classes. In a situation where the population of these countries are ageing particularly those of Britain, Germany, France, Italy and Spain, the degree at which the labour union can effectively influence social policy is significantly affected. An ageing population will create a likely situation of large number of economically well endowed and at the same time large number of retiree who will rely on pensions. Situation such as this will lead to an increase social spending and reduce tax payers. In fact this has caused mass protests in France recently when the government increased the retirement age so as to reduce the spending on social programmes such as pension. It is part of the fallout of recent financial crisis, and moreover most of these countries are running a deficit budgets since they are spending more than they could afford to maintain the welfare state. Therefore, there is the need for these countries to cut back on social spending. This variation will create differences in the welfare state, as tax payers are going down in ageing populations, hence ageing populations in these country are creating new social risks that are not well addressed by existing social programmes. Increasingly, therefore, social programmes reforms are been linked to austerity measures. Although, most of these countries have been seen to be cutting on social programmes, what is particularly striking is how resilience the welfare state has been after this period of austerity and protest. Espen Andersen drew attention to welfare state variable capacity to reduce peoples reliance upon the market through the provision of public alternatives which allow them to maintain a normal and socially acceptable standard of living (Korpi 1998, p. 12). Korpi seeks to explain this scenario as decommodification or protection from the total dependent on the labour market for surviva which highlight the distinction between weak and strong welfare states (Ibid, p. 12). 4.0 Conclusion The trend nowadays is that most of the European nations are increasingly reducing the reliance of the people on social programmes. Although, most government will agree that there is a need for government to support the people which they serve, the issue however is around the level of support that welfare state is going to provide to protect the individuals. The whole welfare model should be based on getting people that relies on the welfare state back to work and not to leave them excluded from mainstream society. The dependant of more people depends on welfare state transfers and fewer people paying taxes to support the welfare state, budget deficit ballooned and government moved to control and then reduced deficits by cutting entitlements (Huber and Stephens 2001, p. 2). Paul Pierson (2001) has argued that the new politics of the welfare state will be dominated by reforms. This is the case now. Several of these countries are increasingly reforming the welfare state so as to meet with the reality on ground, a reality of low number of tax payers compare to the number of people that relies on the social benefits. Birth rate and life expectancy varies in these countries and this variation will create differences in the welfare state, as tax payers are going down and the populations are ageing. The welfare state is been reforming while at the same time these state are aiming to drive down their budget deficits so as to have a sustainable welfare state.

Claudio Monteverdi Essay -- Biography

Claudio Monteverdi was a late Renaissance composer who was born in Cremona on May 15th 1567 and died in Venice on November 29th 1643. His emergent writing style had significant influence on the musical transitions from the Renaissance to the Baroque era. He was an employed musician most of his life who spent much of his work challenging the popular artists of his time to venture out into new variations of the traditional styles. Alongside many of his contemporaries such as Giaches de Wert and Prince Gesualdo di Venosa, he was a part of subtle change throughout the culture he lived in which made a large impact for the future. In his early years Monteverdi was taught to play the piano and also taught about musical composition by Marc’Antonio Ingegneri, who was the Cathedral choir director in his town. It was not long before Monteverdi began to catch on to what was being taught. In fact, his first piece was written at the young age of 15, foreshadowing his passion that would be a life lived in dedication and enjoyment of writing music. Although he was not recorded to have been involved in the public worship choir, Monteverdi was surrounded by musical performance and worship on a regular basis. His lessons, taught by Ingegneri, were stepping-stones to what he would be learning throughout his time. In Cremona, he was taught to be controlled and traditional, as was noted by George J. Beulow in Chapter three of his book, A History of Baroque Music. He said, â€Å"Monteverdi’s art was nurtured in a musical environment that was more conservative than experimental.†(P.57) While Monteverdi was learning the basic principles of composition and music theory, one such concept was particularly important and that was counterpoint. Throughout the ... ...stic portrayal of the characters, and warmer melodies than had previously been heard. It requires a smaller orchestra, and has a less prominent role for the choir. Monteverdi’s work will be remembered as revolutionary as well as somewhat radical for his time. He continued to stay true to many of the previous methods such as counterpoint, but changed many things and searched for ways to express the lyrical content better than before. His attraction to the Madrigal is a good example of his ability to do this, displayed in his nine books. Word phrases and expressive moods were also shown in his Operas where he told longer stories of love and ancient tales. In every style that Monteverdi wrote it, he will be remembered as a composer who was true to foundational principles of the old styles, but took daring steps to form new sounds that would influence future artwork.

Air France essay

Describe how you would assess how a row (keyword-engine pair) is performing and how to manage it To figure out how a row (keyword-engine pair) is performing, we need to do cost-benefit analysis first. In other words, since company’s goal is to sell tickets and create value, it would be useful to assess by measuring dollar amount earned from a dollar of cost (= Amount/Total cost). However, the row is already in ascending order of dollar amount relative to total cost. Also, there are only 368 data out of more than 4,000 data overall. Therefore, looking at the sales figure only is not the best way to assess keyword-engine pair performance.I took out all the numbers that have no conversion rate. That means, it did not generate any sales and these will not be helpful in assessing the performance. Then, among those numbers with conversion rates, I only looked at the numbers of which the amount is bigger than the cost. Otherwise, company is losing money whenever it pays advertising. Then, I multiplied average position with click through rate and conversion rate so that to calculate how people relatively choose to pick up Air France and buy tickets via website. This will tell how its keyword performs with search engine to generate sales over cost.However, to manage well, we also have to consider Ad rank. QS is determined by click thru rate and bid strategy is actually average CPC. If we multiply together, we can get Ad rank. To perform well, we need have higher click thru rate rather than higher CPC. Therefore, we also need to look at relative CPC assuming same position. That’s why I looked at other numbers without conversions rate too. Apply your performance metrics to each of the keyword-engine pairs (i. e to each of the rows) and identify the â€Å"top 10† keyword-engine pairs to pursue   Below are the top 10 results based on performance metrics that I mentioned above.However, we can see that most keywords already contain france . I believe pe ople who typed france will look at Air France site automatically, so the company should not focus highly on the word. I confirmed this logic by looking at numbers without conversion rate. See below. And also, the first one should be an outlier, since only one click generated 900% of sales. So, I calculated again filtering these two words out. Below is the result. As we can see from above, both â€Å"cheap†and â€Å"paris† are a good match with â€Å"Google†.

Land Record Management System

In India, land records data are maintained at tehsil office or equivalent offices. Mainly the records are of two types: * Alphanumeric data containing record of rights details, crop statistics of individual plots. * The cadastral maps depicting the boundaries and extent of the plots. These are maintained in form of village maps or Field Measurement Book Issues Though many States have digitized their records but it will take time where we can achieve ‘sync’ between data entered and transactions so manual system of issuing of Record of Rights (ROR) is prevalent in most of the States. * Data entry & verification of legacy data * Regular updation of the records because of mutations * Unstructured data * Language issues * Land records maintained on paper/ cloth are in a very bad shape * Duplication on similar media is cumbersome and will result in similar problems of maintenance after a few y ears. * Updation to boundaries or title information by manual process is highly time-consuming and any error will get propagated to the village maps. * Cross verification is required over records for a large period of time to ensure absence of inconsistencies after updation. * Retrieval for redressal of any dispute is time consuming due to the large bulk of information. * Every retrieval/use has an associated risk of further physical damage the old records. * Legal sanctity to computer generated ROR * Accuracy of maps & different scales of available maps So overcome the above mentioned issues a GPS based data capturing device is needed, so as to provide the solutions to the above mentioned problems as: * Since the device is GPS based we will have the Authenticity of the data recorded. * As the record will be fed automatically through the device it will be automatically updated * Since the device has a standard architecture/format for the capturing the data so the issue of unstructured data will also be resolved. * That device has been recognized by the department of agriculture government of Andhra Pradesh. * Recommended by Food and Agriculture Organization (FAO), United Nations.