Wednesday, September 2, 2020

Military Downsizing

Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER What Options Might the Pentagon Consider When Discussing the Downsizing of the Services just as Change Overseas Basing Richard Giadone Columbia Southern University MBA 5652 Research Methods Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER Permanently positioning powers abroad gives the U. S. military a vital advantageâ€but at a cost. That cost is paid as far as budgetary expense as well as regarding the faculty, units, and gear expected to help powers positioned outside the United States. We will look at the U. S. powers positioned in Europe and East Asia against the fiscal and work force cost of keeping them there. Forward Based Versus Forward Deployed Forces The U. S. powers can be kept up abroad on either transitory or a changeless premise. Units or work force that are in an outside nation consistently are supposed to be forward based or forward positioned. Conversely, units and their related faculty that are in an outside nation temporarily, commonly a half year or a year, while participating in activities or tasks are supposed to be forward sent. A case of such powers is those now conveyed in Afghanistan for Operation Enduring Freedom. ) Although the differentiation may have all the earmarks of being insignificant, it has significant ramifications for military powers and faculty. Forward Based Units that are for all time based outside the United States stay set up while people doled out to the units go back and forth. For instance, the second Infantry Division (s econd ID) has been positioned in South Korea since the 1950s, because of the Korean War truce. While the division, with its central station and subordinate units, stay set up, somewhere in the range of 13,000 Army warriors turn through it on one-year unaccompanied visits. The administrations are currently permitting families to go with administration individuals to Korea for two Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER year visits. Korea has a 8% staff turnover every month. Also, 20% of all Soldiers on task to Korea never appear. In different areas, for example, Germany, U. S. military staff serve multi year visits with units positioned there and can carry their families with them. With the assistance of partners, the United States has developed huge foundations abroad to help forward positioned units, alloted staff, and their families. Practically all abroad bases that for all time house enormous quantities of U. S. administration individuals remember the entirety of the civilities of bases for the United States, for example, supermarkets, sanctuaries, practice offices, and post workplaces. What's more, in places where families may go with administration individuals, the Department of Defense (DoD) has set up schools for military wards. In Germany alone, DoD runs 70 schools for in excess of 30,000 kids who are wards of U. S. military staff and DoD regular people. Another part of forward based units is that staff presenting with them are considered on perpetual task rather than transitory obligation and hence experience a â€Å"permanent change of station† (PCS) when they move from a task in the United States to a task abroad. In a PCS move, administration individuals can bring their family unit merchandise (counting vehicles) at the administration's (taxpayer’s) cost, whether or not they are joined by relatives. The way that staff are appointed to, and move all through forward put together units with respect to an individual premise makes persistent turnover in those units. With the three-year visits normal in Germany, 33% of the people in a specific unit will turn over each Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER year and the whole populace will turn over in three years. Besides, when people total a visit with a forward-based unit, they are commonly allocated to an alternate unit in the United States than the one they served in before going abroad. Forward Deployed Units Forward conveyed powers, for example, those now in Afghanistan or Kosovo, are abroad on a transitory premise as it were. The United States doesn't envision having powers positioned in Iraq or Afghanistan for the following 50 years, as it has done in Germany. Or maybe, it envisions that once Afghanistan is secure, U. S. troops will be pulled back and not supplanted. As a result, the United States has no designs to construct expand bases to house U. S. powers in Afghanistan. In like manner, generally, military faculty are not appointed to obligation in Afghanistan a similar way they are to obligation in South Korea or Germany. In the event that a unit situated in the United States, for example, the 25th Infantry Division, is appointed to obligation in Afghanistan for nine months to a year, the entirety of the work force related with the division who are qualified will send to Afghanistan for the length of the visit. Nor warriors' very own assets (barring some individual things) nor their families will go with them. Besides, however much as could reasonably be expected, the entirety of the people relegated to the unit will send and remain with it for the whole time frame and come back to the command post together. Those conveyed powers are frequently remembered for counts of U. S. powers abroad, yet in certainty they are authoritatively viewed as abroad on an impermanent premise, despite the fact that a few tasks upheld by rotational organizations have proceeded for a considerable length of time  Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER U. S. Powers Based in Europe The United States has around 100,000 military faculty forward situated in Europe. The majority of them are positioned in Germany, where the United States has kept up powers since the finish of World War II, initially as an occupation power and later as a component of NATO's guard during the Cold War. Despite the fact that the size of U. S. powers in Europe declined by 66% after the tearing down of the Berlin Wall, the need to keep up the current levels is being addressed by some protection experts and Administration authorities. Armed force Forces The Army represents around 60 percent of deployment ready U. S. faculty positioned in Europe. In spite of critical cuts in those work force after the unification of Germany and the disintegration of the Soviet Union during the 1990s, the Army keeps on basing two of its 10 divisions and one of its four corps in Europe. Along these lines, a huge part of the Army's battle power is positioned on that mainland, fundamentally in Germany. By and by, the Army's battle units (divisions and detachments) represent not exactly 50% of the administration's well-trained work force in Europe. The first Armored Division and the first Infantry Division (motorized) has just two of its three battle units and around 12,500 of its all out 16,000 work force situated in Germany. The Army's other battle unit in Europeâ€the 173rd Airborne Brigade, situated in Vicenza, Italyâ€has around 1,000 work force doled out to it. Hence, the Army's changeless well-trained battle powers in Europe aggregate around 26,000 individuals. Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER Another 27,000 or so deployment ready work force are appointed to what the Army calls battle support (CS) units, for example, ordnance, and battle administration support (CSS) units, for example, transportation. CS and CSS units give different sorts of help to battle detachments and divisions. The other 7,000 or so well-trained Army work force situated in Europe are allocated to what exactly could be named regulatory units, for example, clinical offices, NATO central command in Brussels, and contracting organizations. Taking all things together, around 43 percent of Army powers in Europe are relegated to battle units, 45 percent to help units, and 12 percent to regulatory obligations. (The breakdown for Army powers in Germany is comparative: 45 percent battle, 45 percent backing, and 10 percent managerial. ) Army Bases The Army keeps up a broad system of bases in Europe, enveloping very nearly 300 establishments. Like its work force, by far most of the Army's abroad foundation (255 establishments) is in Germany. The biggest and the absolute most costly Army bases in Europe are at Grafenwoehr and Hohenfels, Germany. Those two preparing facilitiesâ€which give ranges and space where Army units can rehearse strategies and maneuversâ€cover 52,000 sections of land and 40,000 sections of land, separately, and have a joined substitution estimation of more than $1. 5 billion. (6) The Army likewise keeps up 33 military quarters for unaccompanied officers and 36 â€Å"villages† for family lodging in Germany, which have a substitution estimation of generally $14 billion. Other Army establishments in Germany incorporate five emergency clinics, five lodgings, 15 littler preparing regions, nine runways, four Running Head: WHAT OPTIONS MIGHT THE PENTAGON CONSIDER stops, three greens, a Boy Scout camp, and a Girl Scout camp. That foundation is intended to upgrade warriors' spirit and, somewhat, repeat the offices and comforts that would be found around numerous Army bases in the United States. Flying corps, Navy, and Marine Corps Forces and Bases The other three administrations have less powers positioned in Europe than the Army does. What's more, they have not focused their powers and bases on that landmass in Germany to the degree that the Army has. The Air Force keeps up the second biggest nearness in Europe after the Army, with 34,000 deployment ready staff and 201 establishments in 12 nations. The biggest unforeseen (15,000 well-trained staff) is situated in Germany, yet the Air Force additionally has generally enormous quantities of individuals in the United Kingdom (10,000) and Italy (4,000). The administration's significant battle units are dispersed likewise, with Germany, the United Kingdom, and Italy each facilitating one contender wing. The best quantities of Air Force establishments in Europe are situated in Germany. The base at Ramstein, Germany, is the principle air center point for U. S. powers from all administrations traveling to or from different pieces of the world, including the United States and the Middle East. The Air Force al

Saturday, August 22, 2020

Oral Language Development Essay Example | Topics and Well Written Essays - 750 words

Oral Language Development - Essay Example As anticipated by clinicians oral language advancement viably happens from the child’s early years, where in a youngster is equipped for learning at least two dialects effectively as contrasted and grown-up students. It is indispensable for a kid to figure out how to convey from an early age, so as to turn into a completely proficient and instructed individual. Since so much is created and learned by a kid right off the bat, the instruction and legitimate preparing ought to be the most significant segment of the child’s life and into adolescent’s. Early education is characterized as the stages experienced by a kid in building up their language aptitudes which incorporates perusing and composing. Oral language performs fundamental capacities in the turn of events and upgrade of the child’s thinking abilities. Through the improvement of oral language the basic thinking capacity about a youngster experiences a similar pace. Acclimating themselves with the jar gon and the language essentially makes them think about the correct and fitting words on the most proficient method to present and express their considerations with others. The previously mentioned things give a solid connection between the child’s oral language advancement and early proficiency. The more a kid can decipher and profoundly comprehend oral language, the more prominent the likelihood that a kid has the ability to decipher, examine, and comprehend composed writings. Research discoveries have uncovered that a youngster at his/her young age having a model oral language advancement is bound to arrive at an estimable proficiency level; while in the converse, a kid with poor oral language improvement has a more prominent likelihood of having low degree of education aptitudes. Oral language, in spite of its being one of the establishments of proficiency, is frequently ignored or given lesser significance in stressing the improvement of education abilities. Oral languag e performs different fundamental jobs in scholastic accomplishment as studies with monolingual English speakers delineated. The aptitudes utilized in translating information and data developed by having oral language capability is the edge toward the improvement of perusing appreciation among these youthful students. This shows the interrelationships among the four full scale abilities in language learning, for example, tuning in, talking, perusing, and composing. The jargon words that a kid gained from their condition through tuning in and utilized in talking are basic in building up their understanding cognizance. Significance OF READING SKILLS According to the article entitled â€Å"Reading, Literacy, and Your Child†, investigate has recognized five fundamental perusing aptitudes which are extremely significant in improving the proficiency level of each kid, for example, phonemic mindfulness, phonics, jargon, understanding cognizance, and familiarity. Phonemic mindfulness is the capacity to hear, recognize, and play with disengaged sounds known as â€Å"phonemes† in oral language; Phonics is the ability of interfacing with the letters of the composed language with the consideration of the phonemes of the communicated in language; Vocabulary which is considered as the words that a youngster needs to perceive so as to convey capably; perusing perception is the capacity to profoundly comprehend and get significance from

Friday, August 21, 2020

Grignard Synthesis of Triphenylmethanol Lab Report Essay Example

Grignard Synthesis of Triphenylmethanol Lab Report Paper A Grinded reagent is a sort of ergonomically, which comprises of a bond twine a metal and a carbon. There are three sorts of carbon-metal bonds: ionic, polar covalent, and covalent. The ionic fortified mixes (model: RNa) have a feeble bond between the carbon and the metal, and are in this way not helpful in light of the fact that they are so unpredictable, and they will respond with about anything. The covalent fortified mixes (model: Rap) are harmful. The aggravates that are polar covalent reinforced are Grinded reagents and are valuable in making carbon-carbon bonds and diminishing carbonyl. Granulated reagents are any of the various natural subsidiaries of magnesium (MGM), regularly spoke to by the mineral equation Ramp (in which R is a hydrocarbon radical: CHI, CHI, CHI, and so on ; and X is a halogen iota, typically chlorine, bromine, or iodine). They are called Grinded reagents after their pioneer, French scientist Victor Grinded, who was an adjustments of the 1912 Nobel Prize for Chemistry for this work (1). Granulated reagents normally are set up by response of an alkyl halide (RUG) with magnesium in a nitrogen air on the grounds that the reagent is extremely receptive toward oxygen and dampness, which would make the reagent respond with the water rather than any carbon molecules (2). Granulated reagents respond with water to create antacid. This is the explanation that everything must be dry during the planning. Alkyl halides shift significantly in their paces of response with magnesium. For instance, alkyl iodides by and large respond quickly, while most aryl chlorides respond gradually, if by any stretch of the imagination. We will compose a custom exposition test on Grignard Synthesis of Triphenylmethanol Lab Report explicitly for you for just $16.38 $13.9/page Request now We will compose a custom exposition test on Grignard Synthesis of Triphenylmethanol Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom exposition test on Grignard Synthesis of Triphenylmethanol Lab Report explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer Their synthetic conduct takes after that of carbonation species that contain a contrarily charged carbon (:CHI). Crushed reagents are solid bases and solid nucleotides. Hence, the Grinded reagent methamphetamine bromide (Chamber) carries on as though it were proportional to the technique particle (:CHI-). Pounded specialists are made through single electron moves with magnesium and an alkyl halide. Granulated reagents are made through the procedure of an extreme response as demonstrated as follows. Crushed reagents respond with atoms to broaden carbon-carbon chains through the fascination of a necrophilia carbon to an electroscopic carbon (necrophilia expansion). The Grinded reagent can fill in as a nucleoli in light of the fascination between the slight negatives of the carbon molecule in the Grinded reagent and the oppositeness of the carbon in the carbonyl compound. The Grinded reagent can oxidize a carbonyl utilitarian gathering into a hydroxyl gathering. The metal is less electronegative than the carbon, so the carbon bears a fractional negative charge. This halfway negative charge assaults the carbonyl at the incompletely positive carbon, frames another carbon-carbon bond, and pushes an electron pair out of the twofold bond into the solitary pair position. The metal at that point appends itself at the now adversely charged oxygen. This compound is then treated with a watery corrosive to propionate the oxygen and structures the hydroxyl gathering. Aside from hydrocarbons, ethers, and tertiary amines, practically all natural mixes respond with Grinded reagents. A considerable lot of these responses are utilized for hemolytic purposes, outstandingly those with carbonyl mixes (e. G. Leaderless, stones, esters, and call chlorides), with epoxies, and with halogen mixes of specific metals (e. G. , zinc, cadmium, lead, mercury) to frame the alkyl subordinates of those metals. Pounded reagents respond with water to frame a solid base, and they can go about as a nucleoli to locate an essential liquor as demonstrated separately beneath. Crush ed reagents additionally respond with the least frustrated carbon on an epoxies to break the ring so as to soothe ring strain. A response of the Grinded reagent and carbon dioxide brings about a corrosive, and activity of a nitrite and a Grinded reagent produce a carbonyl by means of an amine moderate. These are appear beneath, separately. Crushed reagents are responsive enough to likewise connect esters; in any case, two counterparts of the Grinded reagent are generally included in light of the fact that less then two reciprocals leave a huge amount of enervative ester. This response shapes a tertiary liquor. Crushed reagents can't be combined from alcohols in light of the fact that as opposed to responding with the halide to frame the Grinded reagent, the liquor is censured. Granulated reagents additionally can't be blended from particles with a carbonyl gathering. Dissolvable decision is significant in Grinded reagent arrangement. The dissolvable must be non-receptive with a contrarily charged carbon (ex. CH3)2CO or anything even marginally acidic), and the dissolvable can't have a carbonyl gathering. The dissolvable must be an unstable dissolvable that gives a cover of dissolvable over the response arrangement so oxygen and dampness noticeable all around are avoided from the response. Oxygen and dampness noticeable all around are somewhat acidic and would disturb the union of a Grinded reagent. Anhydrous ether (ROR) is regularly utilized as a dissolvable in making Grinded reagents since it keeps out water and oxygen, makes the complex solvent, and is non-responsive. Water and oxygen cause undesired side responses. The oxygen in ether has a solitary pair of electrons, which is pulled in to the somewhat positive metal. The dissolvable aides the polar Grinded reagent break up by coordination. A dry reflux contraption is utilized to warm an answer without increasing any water from the air. Reflux is the pattern of a fluid experiencing vaporization and buildup. So as to accelerate responses or to expand the dissolvability of a compound, scientific experts as a rule reflux response blends. This progression infers cap the response blend is heated to the point of boiling. The most minimal bubbling compound in the blend decides the temperature when this happens, for the most part the dissolvable. It gathers and returns into the response vessel (3). There are some different advantages to utilizing a reflux device. In the first place, particles break down quicker in warmed fluids in light of the fact that the atoms are moving quicker and along these lines impact quicker and all the more frequently. Second, the warmth expected to make the arrangement reflux is vitality that can help atoms in securing enough vitality to beat the actuation vitality boundary to go from fluid to fume. The fluid in the jar bubbles, disintegrates, ND at that point hits the cool condenser and gathers once again into the jar. The water going through the condenser keeps it cool and permits the fumes emerging from the response vessel to gather and trickle down into the arrangement. The Cacao in the drying tube keeps any water from the climate from entering the framework. The set up of a dry reflux contraption is a round base cup clipped over a warming mantle with a condenser connected to the round base jar. A thermometer connector is utilized to join the drying cylinder to the condenser.

Wednesday, June 3, 2020

E-Banking Coursework - 275 Words

E-Banking (Coursework Sample) Content: Name:Instructors Name:Course Details: Date of Submission: E-BankingE-banking is a banking method where transactions are conducted electronically through the internet (Ahmad, Khalaf, and Al-Zubi 50). The benefits of e-banking include the fact that one does not have to queue when making banking transactions as in the case of traditional banking, no limits in terms of banking hours, bank balance can be checked anytime even when the bank statement is not available, one can monitor the account activities in real time, and offers an opportunity to conduct secure cashless transactions among other benefits. E-banking enables easy access to money in any geographical location worlds wide, which enables the users to access money and make payments easily without using the actual paper money. This makes it easy to transfer huge amounts of money in a secure way without having to transport the actual paper money from one point to another.The types of e-banking include direct deposit to different bank accounts through the internet, phone payment systems, personal computer banking, payment transactions or debit card purchase, and electronic cash conversion among others (Ahmad, Khalaf, and Al-Zubi 50). Direct deposit involves depositing social security checks, pay checks, and other deposits made electronically to different accounts. Phone payment systems include mobile phone money transfer systems for transactions all over the world like Wave and many others. Personal computer banking involves making electronic transactions using the personal computer. Payment transactions or debit card purchase involves making on...

Saturday, May 16, 2020

The Effects Of Nonverbal Messages On Interpersonal,...

Communication is generally defined as having both a verbal and nonverbal component. Whereas verbal communication often refers to the words we use in communication, nonverbal refers to communication that is produced by some means other than words (eye contact, body language or vocal cues, for example) (Knapp, 2002). In countless situations, it appears that an incredible volume of important interpersonal information is being quickly communicated, mostly nonverbally yet there is a great deal of misinformation and misunderstanding in face-to-face human relations. As we continue to explore how different nonverbal codes affect meaning, this paper will attempt to demonstrate my understanding of how to recognize different nonverbal codes and their impact on the meaning of intended and unintended messages by recording an experience and begins to analyze the impact of nonverbal messages on interpersonal, organizational, and public communication. Vocal Cues that Accompany Speech (Paralanguage) Vocal cues include intonation, voice quality and vocal emphasis and that can enhance verbal meaning. Laughing and crying are also considered vocal cues. These cues may reveal an emotional state, attitudes towards others, social class, or origin. When communicating verbally it is important to ensure that the paralanguage aligns with the verbal messages it accompanies (Goldman, 1994). A family friend has welcomed a foreign exchange student from South Korea. I went to my friends home toShow MoreRelatedThe Importance of Non-Verbal Communication929 Words   |  4 PagesIntroduction Non-verbal communication has been a major factor contributing towards our day to day lives. In terms of design and workplace as well as cultural variations non-verbal communication plays an important role in these places. It includes the usage of the human’s subconscious mind to construct a series of facial expressions, hand gestures as well as the usage of the human’s vocal tones which indeed causes a form of effective communication if used in the right manner. For example, when parentsRead MoreVerbal Communication : Nonverbal Communication1428 Words   |  6 Pages The real communication is just based on the words we communicate with each other to deliver our messages and intentions. However, after taking this class it is quite clear to me that communication is not just verbal communication but nonverbal as well. After taking this course, I have become able to understand the nonverbal aspects in each and every communication, I use to encounter with or actions I use t o see or experience. This course lets me understood that nonverbal communication covers severalRead MoreInterpersonal And Organizational Communication Essay1988 Words   |  8 PagesInterpersonal and Organizational Communication Communication is an essential component in any relationship, including how it affects organizational behaviors. Too much, or lack thereof, can determine if the message was properly sent, understood, and received. According to Popovic and Hocenski (2009), leaders need to be able to communicate to their subordinates in language they can understand regardless of their level within the organization (Popovic Hocenski, 2009, pp. 15-16). Because communicationRead MoreInterpersonal Communication972 Words   |  4 PagesFour Principles of Interpersonal Communication These principles underlie the workings in real life of interpersonal communication. They are basic to communication. We cant ignore them Interpersonal communication is inescapable We cant not communicate. The very attempt not to communicate communicates something. Through not only words, but through tone of voice and through gesture, posture, facial expression, etc., we constantly communicate to those around us. Through these channels, we constantlyRead MoreEssay on Communication Skills1340 Words   |  6 PagesOn the basis of your observation discuss, with reference to communication theories, the degree to which the people involved demonstrated effective communication skills. Compare and contrast also the usefulness of the selected theories for analyzing the event. ‘’I couldn’t help it’ Daryl I am upset. Somebody told my boss I have a part-time job. Smith And he doesnt like that ? Daryl No, he doesnt. He thinks that I am too tired to work. Smith I am sorry. I have to admit I told him. Daryl YouRead MoreCommunication3283 Words   |  14 Pagesresolution C. writing D. public speaking Barriers to Effective Listening 4. Conversational partners are typically able to interpret _____ of each other’s remarks accurately. A. 25 to 50% B. 10 to 20% C. about 75% D. 50 to 70% 5. Forty-eight hours after listening to a 10-minute presentation, the typical listener can recall ______ of the information presented. A. 10% B. 25% C. 50% D. 75% 6. Rhonda received a voice message marked â€Å"urgent,† but dueRead MoreCommunication, Conflict, And Conflict1453 Words   |  6 Pages Communication and Conflict Margarita Vela COM325: Communication Conflict Instructor: Kenneth Newton March 10, 2015 Communication and Conflict Conflict is a contest or struggle between individuals with opposing values, beliefs, needs, goals, and ideas. On teams, conflict is inevitable; on the other hand, the conflict’s outcomes are not predetermined. Conflict may escalate and result in nonproductive outcomes, or it may be beneficially resolved and lead to quality outcomes (Cahn AbigailRead MoreEffective Communication in the Laboratory1953 Words   |  8 PagesMANAGEMENT ] EFFECTIVE COMMUNICATION INTRA AND EXTRA LABORATORY ASSIGNMENT 3 DATE: 24 APRIL 2012 Table Of Contents PAGE NUMBER Introduction 3 1. The communication process 4-5 2. Feedback 6 3. Types of Communication based on expression 6-7 4. Types of communication bases on flow 7 5. Internal vs external communication 8 6. What are the barriers to effective communication? 9-11 7. Elements of effective communication 11-12 8Read MoreCommunication and Interpersonal Skills6883 Words   |  28 PagesCHAPTER 12 - COMMUNICATION AND INTERPERSONAL SKILLS LEARNING OUTCOMES After reading this chapter students should be able to: 1. Define communication and explain why it is important to managers. 2. Describe the communication process. 3. List techniques for overcoming communication barriers. 4. Identify behaviors related to effective active listening. 5. Explain what behaviors are necessary for providing effective feedback. 6. Describe the contingency factors influencing delegation. 7. IdentifyRead MoreSkill5329 Words   |  22 Pagesbetween Interpersonal Communication Skills and Organizational Commitment (Case Study: Jahad Keshavarzi and University of Qom, Iran) Hassan Zarei Matin Associate Professor, University of Tehran, Iran Golamreza Jandaghi Associate Professor, University of Tehran, Iran Fateme Haj Karimi Graduate, Public Management, University of Tehran, Iran Ali Hamidizadeh Graduate, Public Management, University of Tehran, Iran Abstract The aim of this paper is to identify the interpersonal communication skills

Wednesday, May 6, 2020

ASICs Investigation of Kleenmaid Group - 2453 Words

Research on ASIC’s investigation about the continuation of trade by Queensland’s sunshine coast based national importer and distributor of whitegoods, also the operator of Kleenmaid brand of kitchen appliances, Kleenmaid Group, despite becoming insolvent from March 2008. The Fact: Three former directors of national whitegoods distributor Kleenmaid, Andrew Eric Young, Bradley Wendell Young and Gary Colleyer Armstrong were accused of 20 criminal charges including a $13 million fraud and insolvent trading, following an ASIC investigation. The trio were charged with 18 counts of criminal insolvent trading of debts totalling more than $4 million and a $13 million fraud committed on Westpac Bank (ASIC 2012). Gary Armstrong and Andrew Eric†¦show more content†¦(1A) For the purposes of this section, if a company takes action set out in column 2 of the following table, it incurs a debt at the time set out in column 3. When debts are incurred | | | | Action of company | When debt is incurred | 1 | paying a dividend | when the dividend is paid or, if the company has a constitution that provides for the declaration of dividends, when the dividend is declared | 2 | making a reduction of share capital to which Division 1 of Part 2J.1 applies (other than a reduction that consists only of the cancellation of a share or shares for no consideration) | when the reduction takes effect | 3 | buying back shares (even if the consideration is not a sum certain in money) | when the buyback agreement is entered into | 4 | redeeming redeemable preference shares that are redeemable at its option | when the company exercises the option | 5 | issuing redeemable preference shares that are redeemable otherwise than at its option | when the shares are issued | 6 | financially assisting a person to acquire shares (or units of shares) in itself or a holding company | when the agreement to provide the assistance is entered into or, if there is no agreement, when the assistance is provided | 7 | entering into an uncommercial transaction (within the meaning of section 588FB) other than one that a court orders, or a prescribed agency directs, the company to enter into | when the transaction

Tuesday, May 5, 2020

Christian violence Essay Example For Students

Christian violence Essay Andrew HolderViolence in ChristianityViolence, it has been a main tool in the Christian arsenal since the middle ages. From the Crusades to the Inquisitions of Spain, violence is ever prevalent. Even in this day and age, intolerance and violence continue to be preached. But is this violence an instrument of God or man? Is violence an inherent part of this religion? Some would say that it is indeed built in to the very fabric of its being. The Old Testament is full of the smiting of infidels and those who defy God. The Book of Revelations tells of the violent and fiery demise of this entire planet. There are instances of mass genocide, the killing of innocent children, holy wars, you name a violent act and God has called for it. The story of Noah recounts how God killed off everyone in the world save one family. This violence, some speculate, is a result of mans own doing. Perhaps Gods word was miss-interpreted or those in power sought to legitimize their own violent acts through the involvement of religion. Regardless of whether it was God or man that made religion violent, it is now deeply a part of it. The very involvement of religion into a dispute can cause the dispute to escalate exponentionally. Limited mundane conflict may escalate into violence when the issues at stake are imbued with religious ultimacy. (Klausner 268) Violence not only plays a strong role in both commandment and practice, it is part of the very core of this belief system. From the zeal and fervor of conversion to the conquest in the name of a deity, violence is ingrained into religions very being. Religion engenders an energy that may be experienced as despair or as enthusiasm Despair can feed an urge to rid the world of pollution and sin (Klausner 268). Violence in the religious realm may serve several purposes. It can be an end unto itself, a means to accomplish a religious or religious/economic/political goal. It can be done to invoke terror and awe, as in witness the power of our G od and tremble before his might. However it is enacted and whatever its reasons, violence is now an inescapable inevitability in religions ongoing battle between Good and Evil. In attempting to prove this, I will be drawing on a body of information collected from the Bible; The Encyclopedia of Religion: Articles on: Violence, Crusades, Inquisition; Ethics: Violence; Dictionary of Middle Ages: Crusades, Inquisition; and Dictionary of Christian Ethics: Just War. In order to see if violence does enter into religion, one first needs to know what, ethically speaking, violence is. Ethics defines violence as follows: Violence consists of a violation of another persons or a group of peoples freedom, dignity, integrity, sense of self worth, or well being; it may be physical, psychological, or emotional (Candelaria 907). Acts of violence can be further defined by legal and illegal employment of methods of coercion for personal or group gain. This is where things become fuzzy. Who defines legal and illegal? The instigator of violence might claim that acts of legitimate violence might include military defense, crusades, just wars, acts of purification, acts of faith, and heroic exploits. (Klausner 268) These same acts would probably be viewed as illegitimate, illegal acts by the victims. So can violence ever be legitimized? If violence can never be legitimized, then why does it exist with such prominence? Thomas Hobbs believed that humans live in a pe rpetual state of war, a Bellum ominium contra omnes, a war of all against all (Candelaria 907). Humans are naturally violent. Freud agreed with Hobbes, believing that aggression is a natural human instinct. Fear and desire motivate mankind to violence. Freud also believed that violence would naturally beget violence. Because all humans fear death, when threatened they will turn to aggression to protect themselves. These dim views of the human condition show violence to be intrinsic in our human natureIf violence can be legitimized, what conditions make it so? According to the Christian Church, there are several stipulations. The most profound idea on violence made by the Church is the idea of the Just War Theory, or the Justum Bellum. The Christian Just War Tradition can forces a question to be asked: Can a Christian, whose faith in an all-loving and all-good God that implies goodwill toward men, ever justifiably participate in violence? If you answer no, then non-violent pacifism i s the only viable option. If the answer is yes, then I feel another question needs to be answered. Is the Christian God truly all-loving and all-good? To answer this question, we turn to the bible. One of the Ten Commandments handed down by God to Moses is Thou shalt not Kill. Every child is taught this as soon as they learn of Moses. These Commandments form the corner stone of the Christian faith. Yet in virtually every book of the Bible you read of another infidel killed. The Old Testament is riddled with references of God either killing someone not worshipping Him, or telling his followers to put to death those who do not honor him: If thy brother, the son of thy mother, or thy son, or thy daughter, or the wife of thy bosom, or thy friend, which is as thine own soul, entice thee secretly, saying, Let us go and serve other gods, which thou hast not known, thou, nor thy fathers; Namely, of the gods of the people which are round about you , nigh unto thee, or far off from thee, from the one end of the earth even unto the other end of the earth; But thou shalt surely kill him; thine hand shall be first upon him to put him to death, and afterwards the hand of all the people.( Deut. 13:6-9) The idea of death in the name of God is nothing new. The wonderful Sunday school story of Noahs Ark that most any Christian knows of is nothing more than mass murder and destruction at the hands of God. The Lord said, I will blot out man whom I have created from the land, from man to animals to creeping things and to birds of the sky; for I am sorry that I have made them (Gen. 6: 7). This is one of many examples of mass genocide that God has either called for or done himself. But these acts are written off, the victims were evil and wicked and got just what they deserved. Perhaps this is so, they might have been the kind of people even Satan kicks out for being too wicked, but does this change the fact that they were people? Are they any less deserving of life because they use d the free will God gave them? This is not the compassionate, forgiving God Missionaries preach about, this is a vengeful, jealous God. Pages of this paper could be dedicated to uncover all the violent acts perpetrated by God or in His Divine Name and still I would fail to show them all. Even the New Testament, Jesus is shown not to be a bringer of peace, but a weapon of God. Do not think that I came to bring peace on earth; I did not come to bring peace, but a sword. For I came to set man against his father, and a daughter against her mother, and a daughter-in-law against her mother-in-law; and a mans enemies will be the members of his household. (Mat 10: 34-36) Perhaps it is through Gods commandment and example the Christians feel there is justice in certain wars. The Scarlet Letter Analysis EssayFinucane, R.C. Encyclopedia of Religion. Ed. Mircea Eliade. Inquisition, The. Macmilian Publishing Co.: 1986. Johnson, James Turner. The Westminster Dictionary of Christian Ethics. Ed. James F. Childress John Macquarrie. Just War. The Westminster Press: 1986Klausner, Samuel Z. Encyclopedia of Religion. Ed. Mircea Eliade. Violence. Macmilian Publishing Co.: 1986. Little, Donald P. Encyclopedia of Religion. Ed. Mircea Eliade. Crusades. Macmilian Publishing Co.: 1986. New American Standard Bible. Russell, Frederick H. Dictionary of the Middle Ages. Ed. Joseph R. Strayer. Crusade, Concept of. American Council of Learned Societies: 1984. Wakefield, Walter L. Dictionary of the Middle Ages. Ed. Joseph R. Strayer. Inquisition. American Council of Learned Societies: 1984.

Saturday, April 18, 2020

Pornography Essays (5271 words) - Anti-pornography Feminism

Pornography Suppose one accepts MacKinnon and Dworkin's suggested statutory definition of pornography. How does one who generally accepts MacKinnon and Dworkin's views on the pervasively harmful effect of pornography, and who accepts a need for legal redress of the harms perpetrated by pornography, deal with pornographic material? The ordinance proposed by MacKinnon and Dworkin would deal with such material by enacting legislation which gives people adversely affected by the works, which clearly fit their definition of pornography, a cause of action against the producers, vendors, exhibitors or distributors for "trafficking", or for an assault "directly caused by the specific work. I do not think liberals, or others for that matter, should have much problem with the clause dealing with assault, since a causal connection to specific works is demanded by it. However, s. 3.2(iii) which deals with trafficking would be very problematic for liberals and legal conservatives because it creates a cause of action for a person contrary to the traditional conception of a rights holder's cause of action. This subsection reads: Any woman has a claim hereunder as a woman acting against the subordination of women. Any man, child or transsexual who alleges injury by pornography in the way women are injured by it also has a claim. [emphasis added] My goal in this paper is to suggest that a slight modification to this subsection of the ordinance would make it very difficult for liberals and legal conservatives to object to it. This modification would restrict the cause of action to the same persons as the other sections of the ordinance, namely, the particular victim of the specified injury. I shall argue that such a modification would largely cohere with the conception of harm already at work in Ontario law, would afford only a minor reduction in the potential efficacy of such legislation in curbing the harm of pornography, and would offer to empower the feminist camp which is behind such an ordinance with a mechanism for social and political change if a sufficiently organized feminist "vanguard" took hold of the opportunity to empower women. Adrian Howe argues that the concept of social injury which may be suggested by the ordinance recognizes the differential harm felt by women from pornography. Howe suggests this social notion of harm may be a necessary feature of any successful law reform which is to address the huge social problem of male domination and female oppression. The liberal notion of an individuated human right fails to capture, for MacKinnon and Howe, "the specificity of the harm to women." Thus, an ordinance which did not create a cause of action "for women as women" would fail to address the root of the social problem of which pornography is a manifestation. This conception of social harm, and thus subsection 3.2(iii), may offend liberals or legal conservatives in two ways. First, the notion of non-individuated harm is antithetical to the liberal conception of a rights holder claiming a cause of action. Fundamental to a liberal conception of harm is the notion of the individual who is autonomous, separate and fundamentally worthy of respect. Rawls and Kant exemplify this view in their analyses when they posit the undifferentiated self, free of any particular qualities save that of being an agent worthy of a fundamental, inviolable respect. This notion of the individual worthy of equal concern and respect in the eyes of the state permeates liberal conceptions of rights. It is also a fundamental, if not exclusive, tenet of the common law of torts: In tort litigation, the courts must decide whether to shift the loss suffered by one person, the plaintiff, to the shoulders of another person [emphasis added]. Clearly, on its face this conception of harm precludes the notion of a harm suffered collectively which cannot be delineated individually. While class actions are possible, and claims may be made on behalf of groups such as company shareholders, this is only by virtue of the fact that a legally recognized individual has suffered an identifiable particular harm. Thus, the conventional liberal notion of harm is radically distinct from that outlined by Howe and MacKinnon. Since on the liberal conception rights holders are autonomous, individual selves who are essentially distinct, harm to one is distinct from harm to

Saturday, March 14, 2020

Free Essays on Imaginary Invalid Critique

The Imaginary Invalid, presented in one act, was a play about Monsieur Argon’s hypochondria and the situations that arose because of his â€Å"illnesses.† Surrounded by a very capable cast, Argon makes the best out of Molià ¨re’s last piece. It was definitely worth seeing, because this French farce kept you on your toes wondering what would happen next. Argon and his maid, Toinette, combine to keep quick whips about each other. Argons’ wife, Beline hires a conniving lawyer who constantly grabbed Beline’s butt. It appeared as though the two were having an affair, but Monsieur Bonnefoy did not do a very good job at portraying this. Two of the most comical actors were the Diafoiruses. Thomas Diafoirus and his father were both doctors, but very incompetent. Argon attempted to marry off his older daughter to Thomas, but Angà ©lique already had a man picked out. She wanted the suave Clà ©ante to marry her. However, because of his illnesses, Argon was intent on Thomas getting the goods so he could get free medical attention. Thanks to Beralde, Argons brother, and Toinette, the play ended with everyone being happy except for Beline, who was not successful in getting the daughters sent to a convent, and was also unsuccessful at getting Argon to sign a deed giving her all of his money. When her cover was blown by Toin ette, who convinced Argon to play dead, her scream made me jump out of my seat. The costumes that were used were incredibly elaborate. Bright colors seemed to be the theme of the costumes, and it was appropriate that the Diafoiruses dressed alike, because of their likeness on stage. I found it a bit unusual that the men wore shoes with high heels and the women did not, but I later discovered that the French did dress that way. Another peculiarity I found was the fact that the youngest on Argons’ daughters, Louise, dressed as though she were the older of the two girls, wearing a costume that appeared much more ... Free Essays on Imaginary Invalid Critique Free Essays on Imaginary Invalid Critique The Imaginary Invalid, presented in one act, was a play about Monsieur Argon’s hypochondria and the situations that arose because of his â€Å"illnesses.† Surrounded by a very capable cast, Argon makes the best out of Molià ¨re’s last piece. It was definitely worth seeing, because this French farce kept you on your toes wondering what would happen next. Argon and his maid, Toinette, combine to keep quick whips about each other. Argons’ wife, Beline hires a conniving lawyer who constantly grabbed Beline’s butt. It appeared as though the two were having an affair, but Monsieur Bonnefoy did not do a very good job at portraying this. Two of the most comical actors were the Diafoiruses. Thomas Diafoirus and his father were both doctors, but very incompetent. Argon attempted to marry off his older daughter to Thomas, but Angà ©lique already had a man picked out. She wanted the suave Clà ©ante to marry her. However, because of his illnesses, Argon was intent on Thomas getting the goods so he could get free medical attention. Thanks to Beralde, Argons brother, and Toinette, the play ended with everyone being happy except for Beline, who was not successful in getting the daughters sent to a convent, and was also unsuccessful at getting Argon to sign a deed giving her all of his money. When her cover was blown by Toin ette, who convinced Argon to play dead, her scream made me jump out of my seat. The costumes that were used were incredibly elaborate. Bright colors seemed to be the theme of the costumes, and it was appropriate that the Diafoiruses dressed alike, because of their likeness on stage. I found it a bit unusual that the men wore shoes with high heels and the women did not, but I later discovered that the French did dress that way. Another peculiarity I found was the fact that the youngest on Argons’ daughters, Louise, dressed as though she were the older of the two girls, wearing a costume that appeared much more ...

Thursday, February 27, 2020

The Children's Classics of EB White Essay Example | Topics and Well Written Essays - 750 words

The Children's Classics of EB White - Essay Example Two of these books have since been made into major film events in addition to winning numerous awards and are considered to be staples of a child’s library. E.B. White’s children’s books, Charlotte’s Web, Stuart Little and The Trumpet of the Swan all reflect the concepts of true friendship and love’s power to overcome seemingly insurmountable obstacles. Stuart Little was the first of these books that he wrote. White said the idea for the book came to him while he was riding on a train. â€Å"During the night I dreamed about a tiny boy who acted rather like a mouse. That’s how the story of Stuart Little got started† (White, 1985). White’s Stuart Little was born â€Å"not much bigger than a mouse. The truth of the matter was the baby looked very much like a mouse in every way† (1), including tail, whiskers and the ability to walk soon after his birth. With a â€Å"pleasant, fine manner† (2), Stuart helps his family around the house doing little things that they can’t do, such as climbing down the bathtub drain after his mother’s wedding ring and retrieving ping pong balls when necessary. He is treated in every way as if he were any other normal little boy, being treated by the doctor, wearing clothes, talking with his family and ‘playing’ with the family pet, Snowbell. How ever, because of his small size, he often has adventures that other children would not normally experience. Examples of these adventures include getting stuck in a blind for half the day because he was doing gymnastics on the cord or being thrown onto a garbage scow when he was hiding from a dog that wanted to eat him. Thanks to his friend Margalo the bird, though, he is able to escape the garbage scow and undertakes a journey to the north in pursuit of her when she leaves in the spring. His confident manner despite his size make him inspirational to many while his dedication and interdependence with his friends highlight the true

Tuesday, February 11, 2020

New product development Essay Example | Topics and Well Written Essays - 2500 words

New product development - Essay Example They have to compete against the other giants like Nestle, Hershey’s, etc. They made the new product’s launch by increasing the promotion strategies worldwide and made a huge impression by initiating in the name of 2012 London Olympics. The product was developed after several researches. To reach the targeted customers, the group has strained on the global marketing of ‘Challenge bar’. The product development was continued initially by studying the market divisions and the current financial situations. The company was looking to other global market also. The analysis of the environment and reflection of circumstantial features of the new product is crucial in the new product development process. They should be aware of the customer’s choice while the product development. If the customers like to buy healthy refreshments than the chocolates, then there will be deprived product expansion which will slow down the returns of the Cadbury. Product development is a method of increasing the marketplace. The Cadbury stays on the product development by watching the transforming lifestyle of customer, their outlooks, and customer’s buying behavior, their flavors and fondness. Cadbury always likes to maintain a novel approach to a variety and to excite curiosity in a particular product to attract the new clients and keeping the faithful customers. The proficiency and understanding required consists of novelty, inspiration, knowledge in food science and machinery familiarity, methodical and logical skills and a good understanding of the marketplace and business. The new product development is mainly relied on the better squad effort. It takes several ideas to make a thriving product. The accomplishment of the item development at Cadbury relies on good designing comprehension by collecting data about the openings in the market. The ideas for the new products can be got from the basic research. They will study

Friday, January 31, 2020

Fears & Phobias Opinion Paper Essay Example for Free

Fears Phobias Opinion Paper Essay â€Å"A strong dislike of flying is a fear, whereas a pathological fear (an intense, uncontrollable, unendurable, physical fear) is considered to be a phobia† (Rob Kelly). Not many people know the difference between fears and phobias neither did I until I began researching for my project. Many people have fears such as a fear of mice or a fear of the dentist. For some people there fears are very minor but what happens when a fear takes over a person’s entire life and disrupts their daily activities to the point they can no longer continue on with their day, it than turns into a phobia. â€Å"The number of people who suffer from phobias is estimated at more than 6 million people in the United States† (Melissa Stoppler). In today’s society many people don’t thoroughly understand what a phobia really is and how much of an issue a phobia can really be because of this people who do suffer from phobias and aren’t aware may think that what they’re going through is normal and is just a fear. The problem with people having this disorder is that not treating a phobia can change a person’s life drastically simply because they individual is giving the phobia more time to grow and dominate their life. It can become so drastic to the point they can push away any tasks that they are meant to complete on a daily basis and decide not to do anything that may lead to their phobia actually taking place. An example of this could be a man with a phobia of dogs; yes many people are afraid of dogs but what if the man decided to never leave his house due to the fact that there might be a slight chance of him having an encounter with a dog. Society isn’t aware of the actual impact that this disorder can cause. Fears and Phobias is a mental illness but many people aren’t aware of that. Because of the many stigmas attached to mental illness when people here about Fears and Phobias and someone being treated for this illness they are labeled as someone who is distressed or being delirious. â€Å"Coupled with their own feelings of sadness, these individuals often do not seek help† (cmha.ca). Due to the labels that come with Fears Phobias and the individuals own feelings of embarrassment and guilt they may decide to not get help for their situation even though there is a treatment available. A common stereotype associated with fears and phobias is the meaning of both of the words â€Å"The difference between fears and phobias is really in degree of suffering. Though both words are often used as if their meaning is the same† (Elly Prior). Most people think that fears and phobias both mean being afraid of something which isn’t true just as Elly said it depends on how much the person is suffering from their fear if they are able to function every day or not. Society believes that fears and phobias aren’t a real concern and don’t deserve to be a mental illness. I feel as if the reason society feels that way about this is because of the individuals who suffer from it to the point it dominates their lives decide not to get help or share their story. While researching for this CPT I chose to do case studies so when I started my search there weren’t as many as I thought there would be. To me that was proof about what I’ve learned about people suffering from this disorder.

Wednesday, January 22, 2020

Future of the Internet in Education Essay -- Internet

How often does one find himself checking the Internet for directions? How easy has the ability to find answers to questions become? How hard is the opportunity to check one’s Internet to pass up? Why has the Internet become an every day, every hour part of life? With the capabilities of the Internet and what one can spend his time doing on the Internet, the questions about the future of the Internet’s affects on its users continues to grow rapidly. The use of computer technology in the classroom is growing to be a major concern for parents and educators all over. How much time should children be allowed to browse on the Internet? Is the Internet affecting the children’s, the future of society, ability to focus? Should parents and educators trust the websites that students get their information from? Although the Internet has done an absolutely fabulous job at making what may have seemed impossible possible, with live video chatting, music streaming, and online bo oks, the Internet is definitely responsible reading and intellectual engagement problems in students. The Internet moves at very fast speeds and can access an enormous amount of information in less than a few seconds with a few typed letters and the click of a button. Search engines such as Google, Bing, Yahoo!, and Ask have mastered the ability to provide a person at search for just about any answer with what seems to look like an endless amount of links leading to what that individual could possibly be inquiring about. Then there are websites including GoogleMaps and Mapquest that help finding a destination and/or direction to such destination a â€Å"piece of cake†. Such websites are without a doubt handy in providing a driver with step by step directions to where he coul... ...ary†. Education Digest 67-1 (2001): 46-49. Academic Search Elite. Web. 13 March 2012. Keen, Andrew. â€Å"The Cult of the Amateur†. Perspectives on Argument. Ed. Nancy V. Wood. Boston. Pearson, 2012. 503-504. Print. Kirshenbaum, Matthew. â€Å"How Reading is Being Reimagined†. Perspectives on Argument. Ed. Nancy V. Wood. Boston. Pearson, 2012. 508-510. Print. O'Hear, Steve. "The Internet Can Increase Learning." Has Technology Increased Learning? Ed. Roman Espejo. Detroit: Greenhaven Press, 2009. At Issue. Rpt. from "E-learning 2.0—\ How Web Technologies Are Shaping Education." www.readwriteweb.com/archives/e- learning_20.php. 2006. Gale Opposing Viewpoints In Context. Web. 19 Mar. 2012. Wells, Melissa. â€Å"Internet-Related Problems Coming to The Attention of School Social Workers†. Children & Schools 28.4 (2006): 237-242. Academic Search Elite. Web. 13 March 2012.

Tuesday, January 14, 2020

Cost Accounting Essay

If you are starting out in a new business, especially a service/manufacturing business, understanding the cost accounting system and which cost accounting system will work best for your company, is the first step to being successful. Once you find someone to help you navigate those waters, let them help you sail the rough seas of direct and indirect inventory, direct and indirect labor costs, and how to allocate factory overhead as well. While it all may sound confusing, having the right person with the right knowledge and advice, can make all the difference to you and the success of your business. We learned in Chapter 19 that cost accounting systems calculate, register, and record product costs. Once these costs have been recorded, administrators and supervising personnel can use these costs for setting their product prices, controlling operations and developing financial statements. These reports can play an important role in the financial decision making process for your company so it is imperative that they are accurate and detailed. There are two different types of cost accounting systems. There are called job order cost systems and process cost systems. While both systems are used by manufacturing companies, the job order cost system is used by companies that manufacture custom products or groups of products that are alike. The process cost system, on the other hand, is chosen by manufacturing companies that make units of a product that are impossible to tell apart and are produced using a continuous production process. Once you have chosen your type of cost accounting system, you will need to know what types of costs that will need to be reported and the difference in those costs. First, you have direct materials cost and indirect materials cost. Direct materials costs are materials that will be used as an essential part of the finished product. For example, for an electrician, direct materials would be receptacles and wiring. To be considered and classified as a direct materials cost, it has to be used as an essential part of the finished product and it has to be a significant portion of the total cost of the finished product. If it does not fit these two requirements, then it is considered an indirect materials cost, or factory overhead cost. â€Å"Indirect materials are materials used in the production process, but which cannot be linked to a specific product or job. Alternatively, they may be used in such insubstantial quantities on a per-product basis that it is not worthwhile to track them as direct materials† (Bragg) .An example of an indirect materials cost, or factory overhead cost, for an electrician would be electrical tape and solder. Next, we have direct and indirect labor costs. As with direct materials costs, labor costs must also meet the same two requirements to be labeled direct labor costs. They must be an essential part of the finished product and must be a significant portion of the total cost of the finished product. If they meet these two requirements, these labor costs are considered direct labor costs. If they do not meet these requirements, they are indirect labor costs, or factory overhead costs. The janitor who cleans the building incurs labor costs for the company; however, the janitorial costs are not an essential cost of manufacturing their product. As a result, the janitorial labor costs are indirect labor costs, or factory overhead cost. So what are factory overhead costs and how do you measure and record it? Our textbook describes both in detail. Factory overhead costs are indirect costs of the product. As previously mentioned, these can be materials and labor costs that do not directly enter into the finished product. Some examples include: Heating and lighting the factory Property taxes on factory buildings and land Depreciation on factory plant and equipment Sandpaper, glue, buffing compound Power to run the machines Salaries of production supervisors Because factory overhead costs cannot be directly earmarked to jobs, they are instead, applied to jobs using a common measure related to each job. This common measure is called an activity base. The activity base used to apply overhead should reflect the use of factory overhead costs. Factory overhead costs are usually applied to jobs using a predetermined factory overhead rate computed as follows: Predetermined FactoryEstimated Total Factory Overhead Costs Overhead Rate = Estimated Activity Base For example, if a company estimated a total factory overhead cost of $50,000 for the year and the activity base as 10,000 direct labor hours, a predetermined factory overhead rate of $5 per direct labor hour is computed using the estimated amounts at the beginning of the period. Predetermined factory overhead rated are computed because managers need information about the product cost of each job in a timely manner. With timely information, managers can fine-tune manufacturing methods or product pricing. Remember, during each step of your manufacturing process, identify and record every cost as well as determine whether the costs are direct, indirect, or factory overhead. Keeping up with these costs will help you determine the final cost of each unit and whether or not to make any changes necessary for a more profitable future. Works Cited Bragg, Steven, â€Å"What are Indirect Materials?† Questions & Answers – Accounting Tools 1 June 2013. Warren, Reeve and Duchac. ACCT 1101 Chapters 18-26 Managerial Accounting. Ohio: Cengage, 2012. Print.

Monday, January 6, 2020

Food is Not Always What it appears to be - 900 Words

Food is Not Always What it appears to be Food is and will always be important for human survival. Often when we hear the word food; health is the first thing that comes in our minds. We see food as a substance that we consume in order to provide nutritional support to our body and we tend to forget that food is more than just food. Sometimes we associate food with culture, customs and values. Maple syrup represents Canada, croissant represents France, and pasta represents Italy and so on. In the importance of being earnest, Oscar Wilde use food as a method to describe and ridicule the Victorian society and he also uses food as a sort of a weapon to. Cucumber sandwiches are randomly discussed when Algernon is eating away but†¦show more content†¦A power struggle often arises as aspects of society change. With feminism entering the limelight, one predicts there to be uproar from the male gender. Unexpectedly, In Act II, the cattiness is unleashed when Cecily and Gwendo len discover they share lovers. As one of the most comedic events in â€Å"The Importance of Being Earnest,† this scene contains hidden symbols. Drama climaxes as snacks are being served with these statements: CECILY: May I offer you some tea, Miss Fairfax? GWENDOLEN [with elaborate politeness]: Thank you. [Aside.] Detestable girl! But I require tea! CECILY [sweetly]: Sugar? GWENDOLEN [superciliously]: No, thank you. Sugar is not fashionable any more. Cecily looks angrily at her, takes up the tongs and puts four lumps of sugar into the cup CECILY [severely]: Cake or bread and butter? GWENDOLEN [in a bored manner]: Bread and butter, please. Cake is rarely seen at the best houses nowadays. CECILY [cuts a very large slice of cake and puts it on the tray] (p.38, Act II) Cecily uses her wit for the sole purpose of disrupting Gwendolen’s false composure. Previously, both Cecily and Gwendolen were acting passively with distaste for one another, but here there is a shift in tactics. Food is portrayed as a weapon while emotions are bubbling to the surface. The kind gesture of serving food has been turned on its side as the women banter to gain power.Show MoreRelatedCharacteristics Of Machiavelli748 Words   |  3 PagesAccording to Machiavelli, â€Å"A prince, therefore, need not necessarily have all the good qualities I mentioned above, but he should certainly appear to have them. I would even go so far as to say that if he has these qualities and always behaves accordingly he will find them harmful; if he only appears to have them they will render him service. He should appear to be compassionate, faithful to his word, kind, guileless, and devout. And indeed he should be so† (57). Machiavelli points out that princesRead MoreContracting b ut the Same797 Words   |  4 PagesAbraham Maslow suggested that â€Å"a person who is lacking food, love, and self-esteem would most likely hunger for food more strongly than anything else.† Conversely, the novelist Dostoyevski wrote, â€Å"without a firm idea of himself and the purpose of his life, man cannot live even if surrounded with bread.† Give evidence that would lead you to support both statements. A person who lacks food, love and self-esteem would most likely hunger for food the most, simply because it is biological need in orderRead MoreTaking On Multiple Perspectives For An American Adult1128 Words   |  5 Pagesyou more relaxed and more pleasant. For example we can take an almost universal experience in the developed world, ordering food at a fast food restaurant. Let’s say there is a line of customers during the lunch rush at your average fast food restaurant. The line is taking extraordinarily long because there is only one person running the register and one person cooking the food. Out of the people waiting in line there is one noticeably irritated about the entire situation, let’s call that person, personRead MoreMalnutrition Of Older Adults : Malnutrition977 Words   |  4 Pageswhere he stays. Brad is not married so Sharon and Bill have no grandchildren and they spend their summer months in Florida as â€Å"snow birds†. Sharon both state in their opinion as being relatively healthy. Sharon states she tries to eat a variety of foods such as fruits and vegetables every day and tries to get Bill to eat them as much as she does on a daily basis. Bill is overweight and does state that his doctor has diagnosed him with borderline hypertension, but he doesn’t take medicine for thatRead MoreProblems With Nutritional Food Labels1620 Words   |  7 PagesNutritional Food Labels It is very common nowadays to walk into a restaurant and look at a menu and see a side note with the amount of calories that each plate holds. As well as walking into a grocery store, you will always notice a nutritional label on the food product. A nutritional label tends to always be located on the back, front or side of the food product. These nutritional labels are for educational use, used to inform communities, consumers, and overall the people on what they are purchasingRead MoreImpact of Appearance: Synopsis of Three Essays882 Words   |  4 PagesNew Jersey public school viewed her appearance in another light. She appeared to be the 4F, skinny, short, pre-spectacled, kid on the playground impervious to competition, when in fact her competition lay in the classroom. Appearance most times is what initially attracts us to our significant other. This was the case for Cofer as she describes her first heartbreak over Ted, who she describes as pretty with yellow hair and a smile to die for. It is unfortunate for Cofer that she was exposed to theRead MoreIs It Rare For A Coyote?882 Words   |  4 Pagesbitten and contract rabies if a coyote appears in the area. The fact that coyote attacks are rare leads me to form a personal opinion that there is no actual reason to fear coyotes. People can be and avoid or find a solution to coyote encounters by disallowing th e coyotes to become accustomed to humans or by scaring the coyote away during the situation of an encounter. Furthermore, if coyotes have been spotted in an area something is attracting them. Food, water, trash, and other animals couldRead MoreThe United States And The Great Depression Essay1167 Words   |  5 Pagesfrom the University of Illinois. This essay perfectly captures what you cannot see or read from any textbook. Photos allow us to see in a way that seems more real, one that conveys an emotional response. One of the photos that caught my attention would be of the men staring inside the closed World Exchange Bank, with police standing guard. Up until this point, many Americans earned their living, they supported their families and food was on the table. This photo demonstrates how desperate men wereRead MoreThe Fast Food Industry Essays1646 Words   |  7 PagesThe dagger of the people is always twisting and changing the fast food world. Fast food itself has always been changing due to social, economic, and health concerns. To begin I will cover the origins of fast food, follow ed by a brief discussion about McDonalds as well as Burger King. This will be accompanied by a brief discussion on Taco Bell, with our final subject covering healthier fast food options. The origins of the fast food death machine: The machines gears were forged by the company knownRead MoreMaster Chef Australia ( 2016 )1668 Words   |  7 Pageswill be the one going home with the prize of $250, 000 to start their own food dream, a regular column in a national food magazine, an Alfa Romeo and of course the Master Chef trophy. (NewsComAu, 2015) 3.1 Hosts and Experts Matt Preston, Gary Mehigan and George Calombaris all share the role of the host and the three judges tasting the contestant’s dishes in Master Chef Australia. They are all qualified critics in the food industry. Also every week a new expert comes in to help the contestants, judge