102 Monsters and Revision Professor Ramos Blog

102 Monsters and Revision Evaluation Examples Quick Write What is your grade or judgment of the monster? Whats the final verdict? Evaluation Examples Cyclopes Werewolf Vampire Macbeth Monster Rubric Critical Thinking Clarity of Thought Analysis and Thesis Images and Title MLA and Revision: American Idol Offer three separate critiques of points or paragraphs. Critical. Be direct or decisive on what was good or bad in the evaluation. Generous. Be generous and/or emotional in your reading and comments. Constructive. Offer evenhanded constructive feedback. Connecting Issues to Monsters Think of a contemporary issue we have been struggling with as a society. Keep in mind the monster theory we have been working with to understand culture. In small groups, draw a monster that connects with or represents a current social issue. Add a caption or some text to give the drawing some context.

Removal of separate legal personality and the ‘veil of incorporation’ by the courts The WritePass Journal

Removal of separate legal personality and the ‘veil of incorporation’ by the courts Removal of separate legal personality and the ‘veil of incorporation’ by the courts ] EWCA Civ 525 it was held that the veil will be pierced when there is â€Å"evidence of fraud, illegality or a sham or if the company is a mere faà §ade concealing the true facts† (sections 213-215 of the Insolvency Act 1986, section 993 of the Companies Act 2006 and section 15 of the Company Directors Disqualification Act 1986). It has nonetheless, been said that much difficulty arises with these exceptions as â€Å"veil piecing is not an end in itself but a means to an end† (Talbot, 2007: 29). Piercing the Corporate Veil Unless the circumstances of the case give rise to fraud or a pre-existing obligation, however, the courts will be unlikely to pierce the veil in its entirety; Pirelli Cable Holding NV v IRC [2006] UKHL 4. Arguably, the courts will â€Å"go to great lengths to avoid any obvious penetration of the corporate veil, whilst still making the sort of inquiries that would be satisfied by just such a process† (Watcher, 2007: 157). This ensures that doctrine is not being completely undermined, whilst at the same time providing protection to the public; Millam v Print Factory (London) 1991 Ltd [2007] EWCA Civ 322. Given the confusion that this may cause, it is integral that the veil is only lifted in exceptional circumstances (French, Mason and Ryan, 2011; 124). This is because individuals will otherwise be discouraged from investing in companies (Ghaiwal, 2012: 3). Therefore, the courts should only be able to â€Å"draw back the corporate veil to do justice when common sense and reality demand it† as in Conway v Ratiu [2006] 1 All ER 571. Conclusion Although it would seem as though the doctrine of separate legal personality is being undermined by the existence of exceptions, it is important that these remain intact in order to protect the public from abuse. Hence, there needs to be a balance between the interests of the public and the interests of a company and its members. Whether this balance is currently being attained is arguable, though the courts will go to great lengths to determine each case on its own facts in order to maintain fairness. Thus, it is important that the veil of incorporation does not protect those individuals found to have been acting in an unlawful manner. At the same time, however, the integrity of the veil should also be preserved so that a company’s members are not being found personally liable when the company is genuinely suffering. References Adkinsion, R., (2008) Under the Influence? New Law Journal, Issue 7341. Beatson, J., (1991) The Use and Abuse of Unjust Enrichment: Essays on the Law of Restitution, Oxford University Press. Birks, P. (2004)Undue Influence as Wrongful Exploitation, Law Quarterly Review, 120 LQR 34. Davies, P. (2010) Introduction to Company Law, 2nd Edition, OUP Oxford. Fafinski S., and Finch, E., (2009) Law Express: Contract Law. Longman. 2nd Edition. Ghaiwal, S. (2012) ‘Chandler v Cape plc: Is there a chink in the corporate veil?’, Health and Safety at Work Newsletter, vol 18, no 3. Gulati, B., (2011) Intention to Create Legal Relations: A Contractual Relationship Necessity ot an Illusory Concept, Beijing Law Review 2, Scientific Research. French, D. (2011) Company Law, 28th Edition, OUP Oxford. Hopt, K. L. (2001) ‘Company Groups in Transition Economies: A Case for Regulatory Intervention?’, European Business Organisation Law Review, vol. 2, no. 1. McKendrick, E., (2011) Contract Law. Palgrave MacMillan. 9th Edition. Poole, J., (2006). Casebook on Contract Law, 8th Edition, OUP Oxford. Saha, T. K., (2010) Textbook on Legal Methods, Legal Systems Research, Universal Law Publishing. Smith, S. A., (1997) Contracting Under Pressure: A Theory of Duress, 56 Cambridge Law Journal 2. Talbot, L. (2007) Critical Company Law, Routledge. Walden-Smith, K., (2005) Protecting the Vulnerable – The Court of Appeal’s Decision in Macklin v Dowsett, Stone Buildings News, Available [Online] at: 5sblaw.com/images/file/5SB_Newsletter_4.pdf Watcher, V. V. (2007) The Corporate Veil, New Law Journal, vol. 990, no. 7218. Wildman, E., (2009) Setting aside a contract for mistake, The In-House Lawyer, Available online at: inhouselawyer.co.uk/index.php/contract/6101-setting-aside-a-contract-for-a-mistake //

Effectiveness of Patient Navigation Program For Underserved Patients Research Paper - 1

Effectiveness of Patient Navigation Program For Underserved Patients in Improving Diagnostic Resolution after Abnormal Cancer screening - Research Paper Example Most of the time, the underserved members of the community suffer from these abnormal tests. Failure to improve the situation could result into more people succumbing to the disease, which is curable and manageable at the earlier stages of its development. Through patient navigation programs, the underserved in community expect to receive medical care and diagnosis that provides them with solutions to the problem. The presentation of research material here deals with the challenge presenting the necessary literature on the challenge. The study presents the different challenges that the community faces in the wake of abnormal cancer screening in patients. The developing abnormal cancer screening in the underserved patients requires follow up in the patient navigation program. The different patient navigation programs developed aimed at dealing with patient challenges in relation to handling challenges such as cancer screening with quest to handle cancer in general as a problem. The challenge that the patient navigation program faces is the development of a cancer-screening program that ensures through management of the problem. The whole process seems to provide an ineffective answer to the diagnostic challenges that management of cancer faces. The problem provokes the need to improve the cancer diagnostic resolution to present viable results. The study presents a number of significance levels to different people in ranging from the writer, the future research developers on the same subject, the community and the government. The study is significant in the presentation of information that could guide medical workers in dealing with the problem and improving the cancer screening process. This significance plays to the researcher and the medical workers. The study is significant to the community in providing them with the necessary

Supply chain management in the uk construction Industry Essay

Supply chain management in the uk construction Industry - Essay Example According to the Council of Supply Chain Management Professionals (CSCMP), â€Å"supply chain management encompasses the planning and management of all activities involved in sourcing and procurement, conversion and all logistics management activities† (Council of Supply Chain Management Professionals, n.d.). In addition to these, SCM also includes collaboration and coordination with channel partners which includes suppliers, customers as well as intermediaries. The council also says that the supply chain management also plays a crucial role in integrating demand and supply management across and within the companies. According to James B. Ayers, supply chain management is all about â€Å"designing, maintenance and operation of supply chain process, including those that make up extended product features, for satisfaction of end-user needs† (Ayers, 2000). Over the past few decades various techniques regarding supply chain management (SCM) have been used successfully in different industries like manufacturing and food. In these industries, the supply process encompasses all those activities that are associated with the processing – from raw materials to the finishing of the final product. The entire process involves procurement, production scheduling, inventory management, order processing, storage, customer service, transport and all the supporting information systems. Roy Morledge, Mohieddin Grada and Andrew Knight opined that in manufacturing industry, supply chain management strategies are adopted assuming that it is â€Å"an ongoing process where supplier and customer experience involves frequent transactions for the same or similar products† (Pryke, 2009). SCM strategies are considered as the key in maintaining quality and making the innovation process easier. Each of the aspects through which SCM is integrated wit h the manufacturing and food industry can be discussed in the

Business Economics and Finance Case Study Example | Topics and Well Written Essays - 2750 words

Business Economics and Finance - Case Study Example Carbonated water was teamed with the new syrup to produce a drink that was at once "Delicious and refreshing," a theme that continues to echo today wherever Coca-Cola is enjoyed (The Coca-Cola COmpany). Thinking that "the two Cs would look well in advertising," Dr. Pemberton's partner and bookkeeper, Frank M. Robinson, suggested the name and penned the now famous trademark "Coca-Cola" in his unique script. The first newspaper ad for Coca-Cola soon appeared in The Atlanta Journal, inviting thirsty citizens to try "the new and popular soda fountain drink." Hand-painted oilcloth signs reading "Coca-Cola" appeared on store awnings, with the suggestion "Drink" added to inform passersby that the new beverage was for soda fountain refreshment. During the first year, sales averaged a modest nine drinks per day. Dr. Pemberton never realized the potential of the beverage he created. He gradually sold portions of his business to various partners and, just prior to his death in 1888, sold his remaining interest in Coca-Cola to Asa G. Candler. A person born in Atlanta and an individual with great business acumen, Mr. Candler proceeded to buy additional rights and acquire complete control (The Coca-Cola COmpany). The history of Coca-Cola is a story of special moments - times with family and friends and special occasions when Coke was naturally there. Every person who drinks a Coca-Cola enjoys a moment of refreshment - and shares in an experience that millions of others have savored. And all of those individual experiences combined have created a worldwide phenomenon - a truly global brand that plays its own small part on the world stage. Methodology: The analysis of this case specifically on the strategy for business development adopted by Coca-cola as also the operational, financial decisions taken by the management at various points of time and its impact primarily on the market share of the company in the primary market place i.e. United States in particular and the global markets in general are discussed. The basis for discussions is research of secondary sources essentially on the internet. Various publications, data from various marketing related academic websites is also referred to in the analysis of this case. The statistics, figures referred to in this case may be subject to copyright of the respective owners and is quoted in this case analysis purely as an academic reference and has no commercial barring whatsoever. Main findings: The soft drink industry is highly competitive. Characteristics of the industry include slow growth and maturity, a phase during which weak companies are weeded out of the market by the strongest corporations. In order to stay competitive, soft drink companies must be able to offer their product at a low price. A price that can at least match (or preferably, beat) a competitor's price will allow that product to enter into a consumer's mental set of possible brands to purchase. Because the pop industry produces a fairly standardized product, competitors in the industry cannot entice the consumer to pay a premium

Experiment on Effect of Music on Driving Performance

Experiment on Effect of Music on Driving Performance Research shows that listening to music is mostly common in an automobile (Wikman et al., 1998). Moreover, compared to other activities that might cause a distraction, there is a popular misconception that listening or singing to music while driving on the road causes little-to-no-risk (Dibben and Williamson, 2007). Several types of research and experiments have studied the effects of music on the performance of the operator in different controlled environments and under different conditions (Beh and Hirst, 1999; Baldwin and Coyne, 2003). On one hand, research has continuously supported the idea that under certain conditions, listening to music does increase alertness by countering sleepiness when driving (Braitman et al., 2008; Bellinger et al., 2009; Brodsky and Kizner, 2012). Experiments have also shown that music played close to a persons comfort volume level (72 Dba for male and 66 dba for female ) will induce faster reactions to signals (Turner et al., 1996). On the other hand, listening to music accompanies several behaviors that take the drivers attention. These include changing songs, scrolling to a playlist, fine-tuning a radio station, and swapping CDs which directs the drivers eyes away from the road and leads to single-handed driving (Horberry et al., 2006). Listening to music while driving might also have another drawback as it will cause less auditory acuity for the sound of the music caps road noises (e.g. sirens, horns, vehicle warning signs) (Consiglio et al., 2003; Brodsky and Slor, 2013). This would considerably decrease the operators overall awareness of a situation (Lee et al., 2012). Additionally, momentary loud peaks in music disrupt vestibulocochlear control leading to a decrease in the reaction time of the driver thus increasing the risk of collision (Wikman et al., 1998). An important note is that previous research showed that some music genres like Pop, rock, and dance contain more frequent peaks in the tracks than o ther genres like classic, vocal, and rap (Hughes et al., 2013). Moreover, research has shown that the drivers perception of moving objects can be altered based on the pace of the background music (Brodsky, 2001). Furthermore, research done at the University of Negev in 2012 showed that although drivers that listened to their favorite music songs had elevated positive moods and enjoyed the trips, they exhibited more steering inaccuracies, aggressive driving patterns, and traffic violations compared to drivers that listened to songs they are not familiar with (Brodsky and Slor, 2013). A lot of research have considered effects of music based on its familiarity with the driver (Cummings et al., 2001), loudness (Ayres and Hughes, 1986), and pace (Iwamiya, 1997). Music genres are mainly categorized into Pop, Rock, Dance, hip-hop, and Rap (ÃÅ"nal et al., 2012). This categorization is based on the most popular music for individuals aged between 16 to 30. To our knowledge, there is no research that tests whether the effects of different types of music genres on driving performance(Oron-Gilad et al., 2008). The aim of this study is to test if there are any different effects of genres of music on the driver performance. The objective is to set the genres that enhance the drivers performance and the those that predict the worst outcome.(Ho and Spence, 2005; McEvoy et al., 2006) In this research, we seek to study the effects of the 5 different genres presented earlier on driving performance while controlling all other effects of in-cabin music like volume, familiarity, pace, and tempo. Hypothesis 1: Given that Pop, rock, and dance music have more peaks/climaxes than other music genres, we predict that they will have a negative effect on the performance. Hypothesis 2: On the other, we predict that listening to hip-hop and rap will have a positive outcome when it comes to the drivers performance. The proposed project will be a multivariate experimental design. The first independent variable in this study is the type of music the driver is listening to. These include 5 different genres compare to a control situation, which is when the driver is not listening to any music. 20 popular tracks (4 for each genre) will be chosen to be played during the experiment. The tracks will be chosen from a website called Grooveshark (Grooveshark.org) which contains top charts from each genre. The choice of tracks is very important to this experiment since as mentioned above the pace/beats per minute (BPM) of a song, and familiarity does affect the driving performance, thus all the tracks were chosen should have 120-125 BPM rate and should popular so that every participant will know one of these three tracks. The second independent variable will be the type of incident the driver must respond to. For the current study, a simulated world of the roads in London was created. The setting is intercity roads and highways. Incidents that the participant will face were designed specifically to mimic the possible scenarios that a London driver would experience (National Survey, 2016) they are characterized by 2 groups : Highway incidents Traffic Pileup Car following Monotonous driving Intercity Road incidents Car coming from the left violating the giveaway rule Parked car suddenly driving off Intersection crossing The dependent variables will be mental effort value and the driving performance. The former will be assessed using The Rating Scale Metal Effort (value from 0 to 150 where 0 indicates no effort and 150 indicates extreme effort) (Zijlstra, 1993) at different intervals during the study . In a series of studies by Zijlstra demonstrated that the scale is sensitive to changes in task load and correlates well with physiological changes based on task difficulty. Therefore, the scale is a valid and reliable measure for subjective ratings of mental effort, and an indicator of workload and information processing during the driving task. Throughout the experiment, the driving simulator will log relevant driving performance indicators during a series of 6 incidents that the participants will undergo them twice, once with no music as a control and another while listing to different music genres. More detailed description of the performance indicators will be mentioned in the measurement description. The experiment requires 85 participants that should have the following requirements: Participants should be between 18 and 65 years old A valid driving license for more than 6 months No hearing deficiencies Not persecuted by traffic court Participants will be selected to ensure a representative sample of the population in London. The ratio gender and age should be statistically similar to the drivers in London. According to the national transport, survey done in 2010, the gender ratio was 58% males and 42% females, and the mean age was 40 years. Finally, upon completion of the study, the participants will be rewarded a 20Â £ amazon voucher. All participants will be given a detailed information about the experiment prior participation and will be asked to sign a consent form. This document will include the risks and potential benefits, information about the researcher, and ERGO contact information. Also, the consent form will inform the participants that they have the right to drop out of the study at any stage, and withdraw their data after the study have been completed with no negative impact on them. The study will only be conducted with the approval of the ERGO committee at the University of Southampton. Finally, the participants will be each given a number that will be used in all data logging, questioners, results, and reports so that participant confidentiality is preserved. All soft data will be kept on a secure hard drive and all hard copy data will be kept in a locked cabin under the supervision of the principal investigator. Participants will go through all highway and intercity incidents twice (6 incidents as a control with no music, and another 6 with different music genres playing in the car). When the participants arrive, they will be debriefed and then guided through consent form. Once the participants agree to join the study, they sign the consent form. After that, they will undergo a 3-minute online Hearing deficiency test designed by the Royal institute of Deaf People (www.actiononhearingloss.org.uk) to check for any hearing deficiencies. If they pass the test they will go through a 10-minute training session in the driving simulator so that they will get to know the driving simulator. If the researchers observed any participants having simulation-sickness they would exclude from the experiment at this point. Moving on, the participants will choose 5 songs (one from each genre) that they are familiar with, and they will be informed that they should respond with a single value from 0 to 150 when a research asks them about their mental effort during the driving task. At this point, the participants will be asked to go through the 12 different scenarios with a 5-min break between each 6 incidents. The scenarios will be generated in a random order for the different participants using randomgenerator.org. Such that everyone gets a different sequence of the scenarios with different music genres. Avoiding the effect of sequence on the outcomes. To achieve a controllable environment a couple of measures will be taken. Firstly, the only songs played to the participant are the ones he/she chose before he started the driving simulation.Secondly, the music will be played at a moderate sound level throughout the experiment (72 Dba for male and 66 dba for female ) to exclude any effects of the different volume levels on the drivers performance. Thirdly, road noises simulated road noises will not be played during any of the tests because the research is solely interested in the effects of different music genres on driving performance. A pilot study will be conducted prior to the main study to ensure all the information given to the participants are clear. In addition, a pilot study will allow the researchers to address any possible factors that might affect the outcome and thereby produce a non-replicable result. The pilot will be made up of 10 individuals who will go through the whole experiment and afterward sit with the researchers and address their concerns in a focus group. The feedback will be taken into consideration and the study procedure will be adapted to try to avoid any problem that might arise during the data collection phase. Each incident will last 2 minutes, so each participant will be in the car simulator for an average of 40 minutes (including a 5-minute half-time). Including the debriefing talks, 10-minute training session, consent form, hearing test, and music selection music selection the whole experiment should last an average of one hour for every participant (Strayer et al., 2003; Sheller, 2004; Patel et al., 2008) The experiment will be done in the Southampton University Driving Simulator (SUDS) with a 135-degree field-of-view which contains a Jaguar XJ saloon vehicle linked to the STISIM Drive simulation software, it has an interactive driving simulator with three driving displays supporting a 135-degree driver field-of-view (University of Southampton Driving Simulator, 2016). 1000 Watt Panasonic speaker was used to play the background music that was linked to an iPod. A digital sound level meter was also used to measure the loudness of the music and keep the loudness level on 72 Dba for male and 66 for female participants. To measure driver mental effort the researchers will use The Rating Scale Metal Effort and will log the values on an excel sheet. For the hearing deficiency test, the researchers will use the online hearing deficiency test. For the driving performance monitoring, the SUDS will record specific values for each tone of the 12 of scenarios. The research will use relevant indicators used in other driving simulator experiments that test driver performance because of their effectiveness to portray the overall driver performance in each of the designed incidents.(ÃÅ"nal et al., 2012) Traffic Pileup: Mean minimum headway which is the time needed for the following car to reach the lead car. Absolute minimum headway time. Car following: Mean speed while following the car Standard Deviation of speed Monotonous driving: 2.a 2.b Car coming from the left Maximum deceleration Minimum velocity Maximum Break percentage Parked car suddenly driving off Time to contact the moving car 4.a 4.b Intersection Crossing Distance to the approaching car when the driver crossed the intersection The results will be analyzed using the MANOVA analysis. The two dependent variables will be mean values on the driving performance and mental efforts. The output of those will be compared across the 12 different scenarios. In addition, interactions between dependent variables will be analyzed (in the MANOVA analysis). Bonfornni posthoc tests will allow pointing where the exact difference is between the different scenarios. Finally the . SPSS version 24 will be used for analysis. References Ayres, T.J. and Hughes, P. (1986) Visual acuity with noise and music at 107 dbA. Journal of Auditory Research. Baldwin, C.L. and Coyne, J.T. (2003) Mental workload as a function of traffic density: Comparison of physiological, behavioral, and subjective indices Proceedings of the Second International Driving Symposium on Human Factors. 19-24. Beh, H.C. and Hirst, R. (1999) Performance on driving-related tasks during music. Ergonomics, 42 (8), 1087-1098. Bellinger, D.B., Budde, B.M., Machida, M., Richardson, G.B. and Berg, W.P. (2009) The effect of cellular telephone conversation and music listening on response time in braking. Transportation Research Part F: Traffic Psychology and Behaviour, 12 (6), 441-451. Braitman, K.A., Kirley, B.B., Mccartt, A.T. and Chaudhary, N.K. (2008) Crashes of novice teenage drivers: Characteristics and contributing factors. Journal of Safety Research, 39 (1), 47-54. Brodsky, W. (2001) The effects of music tempo on simulated driving performance and vehicular control. Transportation Research Part F: Traffic Psychology and Behaviour, 4 (4), 219-241. Brodsky, W. and Kizner, M. (2012) Exploring an alternative in-car music background designed for driver safety. Transportation Research Part F: Traffic Psychology and Behaviour, 15 (2), 162-173. Brodsky, W. and Slor, Z. (2013) Background music as a risk factor for distraction among young-novice drivers. Accident Analysis Prevention, 59, 382-393. Consiglio, W., Driscoll, P., Witte, M. and Berg, W.P. (2003) Effect of cellular telephone conversations and other potential interference on reaction time in a braking response. Accident Analysis Prevention, 35 (4), 495-500. Cummings, P., Koepsell, T.D., Moffat, J.M. and Rivara, F.P. (2001) Drowsiness, counter-measures to drowsiness, and the risk of a motor vehicle crash. Injury Prevention, 7 (3), 194-199. Dibben, N. and Williamson, V.J. (2007) An exploratory survey of in-vehicle music listening. Psychology of Music, 35 (4), 571-589. Ho, C. and Spence, C. (2005) Assessing the effectiveness of various auditory cues in capturing a drivers visual attention. Journal of experimental psychology: Applied, 11 (3), 157. Horberry, T., Anderson, J., Regan, M.A., Triggs, T.J. and Brown, J. (2006) Driver distraction: The effects of concurrent in-vehicle tasks, road environment complexity and age on driving performance. Accident Analysis Prevention, 38 (1), 185-191. Hughes, G.M., Rudin-Brown, C.M. and Young, K.L. (2013) A simulator study of the effects of singing on driving performance. Accident Analysis Prevention, 50, 787-792. Iwamiya, S.-I. (1997) Interaction between auditory and visual processing in car audio: simulation experiment using video reproduction. Applied human science, 16 (3), 115-119. Lee, J.D., Roberts, S.C., Hoffman, J.D. and Angell, L.S. (2012) Scrolling and driving how an MP3 player and its aftermarket controller affect driving performance and visual behavior. Human Factors: The Journal of the Human Factors and Ergonomics Society, 54 (2), 250-263. Mcevoy, S.P., Stevenson, M.R. and Woodward, M. (2006) The impact of driver distraction on road safety: results from a representative survey in two Australian states. Injury prevention, 12 (4), 242-247. National Survey (2016). Department of Transport. Available from: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/8933/nts2010-02.pdf. Oron-Gilad, T., Ronen, A. and Shinar, D. (2008) Alertness maintaining tasks (AMTs) while driving. Accident Analysis Prevention, 40 (3), 851-860. Patel, J., Ball, D.J. and Jones, H. (2008) Factors influencing subjective ranking of driver distractions. Accident Analysis Prevention, 40 (1), 392-395. Sheller, M. (2004) Automotive emotions feeling the car. Theory, culture society, 21 (4-5), 221-242. Strayer, D.L., Drews, F.A. and Johnston, W.A. (2003) Cell phone-induced failures of visual attention during simulated driving. Journal of experimental psychology: Applied, 9 (1), 23. Turner, M.L., Fernandez, J.E. and Nelson, K. (1996) The effect of music amplitude on the reaction to unexpected visual events. The Journal of General Psychology, 123 (1), 51-62. ÃÅ"nal, A.B., Steg, L. and Epstude, K. (2012) The influence of music on mental effort and driving performance. Accident Analysis Prevention, 48, 271-278. University of Southampton Driving Simulator (2016). Available from: http://www.southampton.ac.uk/engineering/research/facilities/driving_simulator.page. Wikman, A.-S., Nieminen, T. and Summala, H. (1998) Driving experience and time-sharing during in-car tasks on roads of different width. Ergonomics, 41 (3), 358-372. Zijlstra, F.R.H. (1993) Efficiency in work behaviour: A design approach for modern tools. TU Delft, Delft University of Technology.

Study Notes

E7-2 (Determine Cash Balance) Presented below are a number of independent situations. Instructions For each individual situation, determine the amount that should be reported as cash. If the item(s) is not reported as cash, explain the rationale. 1. Checking account balance $925,000; certificate of deposit $1,400,000; cash advance to subsidiary of $980,000; utility deposit paid to gas company $180. 2. Checking account balance $600,000; an overdraft in special checking account at same bank as normal checking account of $17,000; cash held in a bond sinking fund $200,000; petty cash fund $300; coins and currency on hand $1,350. 3. Checking account balance $590,000; postdated check from customer $11,000; cash restricted due to maintaining compensating balance requirement of $100,000; certified check from customer $9,800; postage stamps on hand $620. 4. Checking account balance at bank $37,000; money market balance at mutual fund (has checking privileges) $48,000; NSF check received from customer $800. 5. Checking account balance $700,000; cash restricted for future plant expansion $500,000; short-term Treasury bills $180,000; cash advance received from customer $900 (not included in checking account balance); cash advance of $7,000 to company executive, payable on demand; refundable deposit of $26,000 paid to federal government to guarantee performance on construction contract. . Cash balance of $925,000. Only the checking account balance should be reported as cash. The certificates of deposit of $1,400,000 should be reported as a temporary investment, the cash advance to subsidiary of $980,000 should be reported as a receivable, and the utility deposit of $180 should be identified as a receivable from the gas company. 2. Cash balance is $584,650 computed as follows: Checking account balance |$600,000 | | Overdraft |(17,000) | | P etty cash |300 | | Coin and currency | 1,350 | | |$584,650 | Cash held in a bond sinking fund is restricted. Assuming that the bonds are noncurrent, the restricted cash is also reported as noncurrent. 3. Cash balance is $599,800 computed as follows: | Checking account balance |$590,000 | | Certified check from customer | 9,800 | | |$599,800 | The postdated check of $11,000 should be reported as a receivable. Cash restricted due to compensating balance should be described in a note indicating the type of arrangement and amount. Postage stamps on hand are reported as part of office supplies inventory or prepaid expenses. 4. Cash balance is $85,000 computed as follows: Checking account balance |$37,000 | | Money market mutual fund | 48,000 | | |$85,000 | The NSF check received from customer should be reported as a receivable. 5. Cash balance is $700,900 computed as follows: Checking account balance |$700,000 | | Cash advance received from customer | 900 | | |$700,900 | Cash restricted for future plant expansion of $500,000 should be reported as a noncurrent asset. Short-term treasury bills of $180,000 should be reported as a temporary investment. Cash advance received from customer of $900 should also be reported as a liability; cash advance of $7,000 to company executive should be reported as a receivable; refundable deposit of $26,000 paid to federal government should be reported as a receivable. 13. FIFO, weighted average, and LIFO methods are often used instead of specific identification for inventory valuation purposes. Compare these methods with the specific identification method, discussing the theoretical propriety of each method in the determination of income and asset valuation. The first-in, first-out method approximates the specific identification method when the physical flow of goods is on a FIFO basis. When the goods are subject to spoilage or deterioration, FIFO is particularly appropriate. In comparison to the specific identification method, an attractive as-pect of FIFO is the elimination of the danger of artificial determination of income by the selection of advantageously priced items to be sold. The basic assumption is that costs should be charged in the order in which they are incurred. As a result the inventories are stated at the latest costs. Where the inventory is consumed and valued in the FIFO manner, there is no accounting recognition of unrealized gain or loss. A criticism of the FIFO method is that it maximizes the effects of price fluctuations upon reported income because current revenue is matched with the oldest costs which are probably least similar to current replacement costs. On the other hand, this method produces a balance sheet value for the asset close to current replacement costs. It is claimed that FIFO is deceptive when used in a period of rising prices because the reported income is not fully available since a part of it must be used to replace inventory at higher cost. The results achieved by the weighted average method resemble those of the specific identi-fication method where items are chosen at random or there is a rapid inventory turnover. Com-pared with the specific identification method, the weighted average method has the advantage that the goods need not be individually identified; therefore accounting is not so costly and the method can be applied to fungible goods. The weighted average method is also appropriate when there is no marked trend in price changes. In opposition it is argued that the method is illogical. Since it assumes that all sales are made proportionally from all purchases and that inventories will always include units from the first purchases, it is argued that the method is illogical because it is contrary to the chronological flow of goods. In addition, in periods of price changes there is a lag between current costs and costs assigned to income or to the valuation of inventories. If it is assumed that actual cost is the appropriate method of valuing inventories, last-in, first-out is not theoretically correct. In general, LIFO is directly adverse to the specific identification method because the goods are not valued in accordance with their usual physical flow. An exception is the application of LIFO to piled coal or ores which are more or less consumed in a LIFO manner. Proponents argue that LIFO provides a better matching of current costs and revenues. During periods of sharp price movements, LIFO has a stabilizing effect upon reported income figures because it eliminates paper income and losses on inventory and smooths the impact of income taxes. LIFO opponents object to the method principally because the inventory valuation reported in the balance sheet could be seriously misleading. The profit figures can be artificially influenced by management through contracting or expanding inventory quantities. Temporary in-voluntary depletion of LIFO inventories would distort current income by the previously unrecognized price gains or losses applicable to the inventory reduction. E8-14 (FIFO, LIFO and Average Cost Determination) John Adams Company's record of transactions for the month of April was as follows. Purchases Sales April 1 (balance on hand) [email  protected] $6. 00 April 3 500 @ $10. 0040 41,500 @ 6. 08 9 1,400 @ 10. 00 8 800 @ 6. 40 11600 @ 11. 00 131,200 @ 6. 50 231,200 @ 11. 00 21 700 @ 6. 60 27 900 @ 12. 0 29 500 @ 6. 79 4,600 5,300 (a) Assuming that periodic inventory records are kept in units only, compute the inventory at April 30 using (1) LIFO and (2) average cost. (b) Assuming that perpetual inventory records are kept in dollars, determine the inventory using (1) FIFO and (2) LIFO. (c) Compute cost of goods sold assuming periodic inventory procedures and inventory priced at FIFO. (d) In an inflationary period, which inventory method—FIFO, LIFO, average costà ¢â‚¬â€will show the highest net income?

Buddhist Beliefs

Core beliefs of Buddhism: Buddhism, as a religion, lays great emphasis on the adherence to the basic beliefs. Buddhism, like most of the great religions of the world, is divided into a number of different traditions. However, most traditions share a common set of fundamental beliefs. The basic Buddhist belief comprise of the basic teachings and concepts of Buddhism. Lord Buddha urged His followers to concentrate on the Four Noble Truths, which helps in attaining freedom from suffering. In the following lines, we have provided more information on the basic Buddhism beliefs: The Four Noble Truths: The Buddha's Four Noble Truths explore human suffering. They may be described (somewhat simplistically) as: Dukkha: Suffering exists: (Suffering is real and almost universal. Suffering has many causes: loss, sickness, pain, failure, the impermanence of pleasure. ) Samudaya: There is a cause for suffering. (It is the desire to have and control things. It can take many forms: craving of sensual pleasures; the desire for fame; the desire to avoid unpleasant sensations, like fear, anger or jealousy. ) Nirodha: There is an end to suffering. Suffering ceases with the final liberation of Nirvana (a. k. a. Nibbana). The mind experiences complete freedom, liberation and non-attachment. It lets go of any desire or craving. ) Magga: In order to end suffering, you must follow the Eightfold Path. Another fundamental belief of Buddhism is often referred to as reincarnation — the concept that people are reborn after dying. In fact, most individuals go through many cycles of birth, living, de ath and rebirth. A practicing Buddhist differentiates between the concepts of rebirth and reincarnation. In reincarnation, the individual may recur repeatedly. In rebirth, a person does not necessarily return to Earth as the same entity ever again. He compares it to a leaf growing on a tree. When the withering leaf falls off, a new leaf will eventually replace it. It is similar to the old leaf, but it is not identical to the original leaf. After many such cycles, if a person releases their attachment to desire and the self, they can attain Nirvana. This is a state of liberation and freedom from suffering.

Goodfellas summary essays

Goodfellas summary essays Wannabe gangster Henry Hill climbs the ladder through the hierarchy of the mob, but Henrys career falls apart after getting involved with drugs and has to rat on his former mob associates in order to save himself. Based on a true story Goodfellas came out in 1990. This movie begins in the late 40s when Henry Hill played by Rat Loitta was a young Italian-American in a New York City neighborhood. At Henrys young age he begins an obsession with the local gangsters in his neighborhood. Henry wants to become a gangster because they seem to have good lives with the way they dress and act. So Henry goes against his parents will to work for the mob. Still just a kid Henry begins parking the cars for the gangsters then continues his young criminal career buy selling stolen cigarettes on the streets. The police arrest Henry for selling stolen cigarettes but his arrest opens his career to new heights when he doesnt tell the police anything about the mob he works for. The local mob boss, Paul Cicero (played by Paul Sorvino) recognizes Henry for his silence to the police. Henry then continues up the gangster ladder working with Tommy DeVito (Joe Pesci) and Jimmy Conway (Robert De Niro) in their teenage y ears. Henry continues his gangster activity and marries a Jewish girl named Karen (played by Lorraine Bracco). Karen falls in love with Henry and is fascinated by his career as a gangster. Henry, Tommy, and Jimmy then steal cargo worth millions of dollars from an airliner at a near by airport (JFK airport) and pay Paul (the mob boss) his share. The gangsters continue their careers. Tommy becomes the most violent one out of the group always trying to prove his toughness with violence. Jimmy becomes obsessed with hijacking and theft. As the years go by the Henry picks up a cocaine addiction and traffics cocaine for profit even though selling drugs is strictly prohibited ...

Planning and Design of Airports

Planning and Design of Airports Airports have become a part of everyday existence, as air travel is necessary for many aspects of life. The design and technology that goes into building and engineering an airport is unseen but is very complex and structured. There are many details that are important to keep in mind in order to build a well functioning and effective airport.Advertising We will write a custom term paper sample on Planning and Design of Airports specifically for you for only $16.05 $11/page Learn More The runway is key part of any airport and at first, it might seem simple enough. The landing and takeoff of an airplane are considered to be one of the most important parts of any flights and so, great care must be taken in designing and building the runway. Usually, it is made of asphalt or concrete and the specifics of the plane are taken into account. The runways have a close relationship with the Earth’s magnetic poles and their shifts. The changes in magnetic poles, which can slowly drift in a certain direction, will result in a name or number change for the runway. Some runways are designed for takeoff and some for landing. This is due to the fact that during landing the physics are different when compared to takeoff or rolling of the plane into position. Runways are connected by ramps and the path that connects the two is called taxiway. As most of the airports are busy and the speed of traffic adds to the effectiveness of the functioning, taxiways are constructed to be used for a high speed usage. The markings on runways, ramps and taxiways are extremely important as they tell the pilots their specific purpose. It is done with letters, numbers and different color lighting. The marking lights are heavily relied on during night time for obvious reasons. There is a great amount of technology used to test and monitor surfaces, markings and other safety details of the airport and its features (Woods 23). Most of the time runways are made with con crete to provide obstruction free, smooth and hard surface. The thickness of concrete depends on the planes that are used and their mass is what determines if it is 10 inches or 1 meter thick. Modern airplanes that are used for commercial transports have one of the highest masses and so, the pressure from the chassis or landing gear is a key determinant. The construction and materials for the runways are very expensive and so, the manufacturers of the aircraft must keep in mind the amount of wear that the airplane will have on the concrete. Due to this, the weight of the airplane must be equally distributed between the touching points and the amount of tires play an important role in the pressure on the pavement.Advertising Looking for term paper on air transport? Let's see if we can help you! Get your first paper with 15% OFF Learn More Weather conditions are also taken into consideration, as some places are suscepted to frosting conditions while others neve r have to deal with temperatures below zero degrees. The pavement surface is an integral part of the runway because it is an area that comes into most contact with the plane. The contact between the surface and the tires must be maximized for braking and acceleration. As sometimes there is heavy rain, the surface is made with grooves that let water flow into them, which decreases hydroplaning or gliding of tires along the surface. Some of the materials that are used for the surface layer are asphalt, concrete, clay, a mixture of several materials called composite, coral which is made from coral reefs and others. The surface of the runways is important but so is the direction. It is determined by the wind, as takeoff and landing happen as closely as possible to the wind direction. As the wind changes, so does the â€Å"active† runway being used. The length of the runways is related to the mass of the plane and geographical elevation. At least 1800 meters is required for aircra ft that are below 90000 kilograms. Planes that are larger in size and wider in their dimensions will have a minimum 2400 meters takeoff length. The higher the altitude the longer the runways will be. This is because the air is less dense at a higher altitude and more speed and distance is needed for an airplane to takeoff (Ashford 80). The changes in technology have greatly affected the design of the airports. The engines are made to have more power and so, the design of the airport is changed and aligned according to the plane, its power and dimensions. The amount of fuel needed for the plane will have an effect on its mass and power output, so the types of planes that use the airport play a key role. The airplane itself has many characteristics that differentiate it from others. The wing span, seating capacity, length of the fuselage, amount of fuel needed, on board specifications and age, all play a role in the development of the airport (Ashford 76). For example, a higher wing s pan will decrease the flying speed of an airplane and the speed of landing and takeoff will also be lower. The purpose of the plane plays a significant role in the design of the airport. If it is a military base or an airplane used by the military might land in a particular airport, the mass and dimensions are taken into account. Commercial and private airplanes have a great number of specifications that dictate the design of the airports.Advertising We will write a custom term paper sample on Planning and Design of Airports specifically for you for only $16.05 $11/page Learn More The amount of traffic and the loads are also factors that determine the layout and details of engineering a smooth functioning airfield. The safety of people on the ground and on the plane is an important matter and so, the conditions of the surface are constantly monitored. The wear on the runways is inevitable and specific division of airport workers must have a close eye on any defects and irregularities. Another factor that affects the design of the airport is the area it is located in and the usage by the public. A major city airport will have a larger area with bigger size terminal and more pockets or aprons for plane parking (Graham 207). The greater the amount of people that uses the airport, the higher is the amount of airplanes and the tower must take more effective and orderly control of the large number of airplanes. Smaller or private airports are not so demanding when comparing to major city airports and military bases. The airports that are used by the army have different types of aircraft: helicopters, smaller and faster airplanes and transport planes, which are sometimes more demanding than those used publicly (Edwards 71). Overall, a lot of engineering thought and planning goes into designing an airport. It is an intricate structure of systems that are all connected and serve a specific purpose. It is a place of extreme speeds and condition s that are taken very seriously, which reflects in the organization of both airplanes and airfields. Ashford, Norman. Airport Engineering: Planning, Design and Development of 21st Century Airports, Hoboken, John Wiley Sons, 2011. Print. Edwards, Brian. The Modern Airport Terminal: New Approaches to Airport Architecture, Abingdon, United States: Routledge, 2004. Print.Advertising Looking for term paper on air transport? Let's see if we can help you! Get your first paper with 15% OFF Learn More Graham, Anne. Managing Airports, Burlington, United States: Routledge, 2003. Print. Woods, Jessica. A Study of Airport Pavement-aircraft Interaction Using Wavelet Analysis, Ann Arbor, United States: ProQuest, 2008. Print.

The Future of the Chinese Communist Party Essay Example | Topics and Well Written Essays - 500 words

The Future of the Chinese Communist Party - Essay Example The essay "The Future of the Chinese Communist Party" analyzes the future of the Chinese Communist Party that faces a major hurdle of the unresolved tension between the economic and political reforms. Though the party still maintains extensive political power with an aim of exercising its controls in the major sectors in the country. If the state wants to ensure that the policies that it pledged at the Plenum come to a realization, it must reduce its role. Schuman observes that a well-functioning economic system must have banks that function properly, for instance, the government must set clear lending decisions. State corporations must operate within the healthy political framework away from political interferences to allow for the flourishing of the private sector. David Shambaugh observes that the C.C.P needs to encourage particular policies that promote competition such as liberalization of prizes. Such policies would mean that the politicians sit back and observe how the market regulates resources. Zhao et al. note the rising tussle between the economic reformists and the authoritarian party leaders leads to some of the fatal problems noted by Barmà ©. If CCP is to succeed, it must let go of the reins of control in areas where it  is not welcome. The second challenge facing the party is the lack of accountability on sensitive issues that face its people. There are several occurrences that emphasize on this point as observed in the communist country. Among the grievances is the prevalence of income inequality.

Homeland Security Advisory System Research Paper

Homeland Security Advisory System - Research Paper Example In line with its’ key mandate, the Department of Homeland Security developed the Homeland Security Advisory System, which according to Walsh et al. (2011), is a color-coded terrorism threat advisory scale. This present research paper mainly seeks to explore and discuss the creation, evolution, and the current state of the Homeland Security Advisory System. Creation of the Homeland Security Advisory System The Homeland Security Advisory System was formally created on 12th March 2002 after a Presidential Directive for providing a â€Å"comprehensive and effective means to disseminate information regarding the risk of terrorist acts to Federal, State, and local authorities and to the American people.† According to Walsh et al. (2011), the Homeland Security Advisory System’s color-coded terrorism risk advisory scale used to inform the public as well as other concerned authorities on the level of terrorism threat for a particular place or region at any particular time . The indicators of threat were supposed to make the public alert at any time on the level of terrorism threat that is prevalent within their present environment or the nation at large. Therefore, in case of elevated, high, or sever level of threat, citizens are usually required to be extra cautious, report about any suspicious activity, and be prepared in case a disaster strikes. For example, in case the alert level is elevated, high, or sever citizens are usually asked to avoid crowded places and be on the lookout for suspicious characters. Moreover, after the creation of the system, all security procedures within government facilities were tied to the alert level issued by the Homeland Security Advisory System. Therefore, when the alert levels is elevated, high, or sever, the security checks at government facilities are usually heightened and there is extra patrol check on these facilities. It is vital to note that the adjustments made on the advisory scale are usually made based on intelligence reports that have been gathered by the Department of Homeland Security, the Central Intelligence Agency, and other relevant law enforcement agencies (Alperen, 2011). Evolution of the Homeland Security Advisory System After its creation, the Homeland Security Advisory System was headed by Mr. Tom Ridge, who was the then Assistant to the President for Homeland Security but the task of developing, implementing, and managing the system was vested to the office of the Attorney General. However, Alperen (2011) stated that exactly after nine months since the system was created it was merged with the White House Homeland Security Council and the Department of Homeland Security, which were both created after the enactment of the Homeland Security Act of 2002. This change was seemingly meant to ensure that these two bodies work in joint co-operation to increase their effectiveness and to ensure minimum conflict between the bodies as some of their tasks overlapped which each o ther. The merge that occurred also eliminated the office of the Attorney General from the task of administering the system and it was passed on to the Department of Homeland Security, which was in a better position to manage the system than a law office that was not even part of law enforcement a