Decision Making and Appropriate Problem Solving Tools Essay

Decision Making and Appropriate Problem Solving Tools - Essay Example As the manager of a county clinic faced with a budget cut, an appropriate problem-solving tool should arrive at the best decision for the scenario. This essay aims to resolve the issues through the utilization of appropriate tools in decision making. The case scenario presented the following, to wit: â€Å"you are a manager in a county clinic that provides care to Medicaid clients. Your department budget was recently cut by 15%. From a statewide health policy standpoint, given a defined budget constraint, what clinical services should be eliminated or introduced to best address healthcare needs of a Medicaid population?† Different studies present varying models of a typical decision-making process depending on their perspectives. Some models follow eight steps, others five. For purposes of making intuitive choices, the following six steps in decision making are utilized, in conjunction with the cause and effect approach in problem-solving. The six steps of this natural, intuitive decision-making process, according to Ethics Resource Center (2009, 1) are: â€Å"Step 1: Define the problem; Step 2: Identify available alternative solutions to the problem; Step 3: Evaluate the identified alternatives; Step 4: Make the decision; Step 5: Implement the Decision; and Step 6: Evaluate the decision†. The county clinic manager determined how to best address the delivery of healthcare services to a Medicaid population given a budget cut of 15%. The financial problem evaluates the possibility of streamlining or eliminating identified clinical services. The budget cut would have serious repercussions for the county clinic in terms of its ability to deliver the same level of quality health care as initially projected. The first step that the manager should do is to envision what would be the effects of the budget cut in addressing the health care needs of his clientele. The alternative courses of action are identified at this stage. A cause and effect analysis should detail the characteristics of the Medicaid population who would be affected by the budget cut.

Veterinarians in Society Essay Example for Free

Veterinarians in Society Essay Contemporary trends in American society evidently demonstrate the significant need for veterinarian profession. Small and large cities, urban and rural areas witness the development of veterinarian private clinics, animal care offices, animal coaching and teaching centers, and simultaneously more and more Americans recognize the value of fast and competent veterinarian assistance for their pets. On the national level the role of veterinarian resources becomes invaluable. Therefore, the US Congress should consider an emerging demand for veterinarian profession, and avoiding potential labor shortage, develop legislation that would increase the number of veterinary graduates. The labor market for veterinarians is enormous, since sharply rising costs of animal care stimulated big markets for pet health insurance and pet health maintenance organizations. As the American Animal Hospital Association indicates 5% of pet owners, which comprises about 3. 2 million Americans, have pet health insurance. The number is five times more than for the year 1995. According to statistics, the average American pet owner is ready to spend from $250 to $1,000 in order to save the family animal from euthanasia (Ramsdell, 1). This number has quadrupled over the past 20 years. Although there are many reasons for the fast development, including economics and demographics, in terms of growing number of empty households, the need for qualified veterinary labor resources is evident. The majority of Americans drastically change their attitudes towards pets, from regarding them as property, to perceiving and treating them as true family members. Pets give great physical and psychological benefits to humans, therefore veterinarians providing qualified and timely medical care indirectly impact the health of their American fellow-citizens. On the national level the role of veterinarian is considered more and more vital in the light of contemporary trends in food industry. From the practical standpoint, veterinarians maintain the health of humans through the health of food-producing animals. For instance, mad-cow disease constitutes the pressing medical and social problem, especially for the nation with largest beef industry and beef consumption in the world. The US government focuses on testing cattle showing signs of a nervous-system disorder because they are at the highest risk of having mad-cow disease. Consumption of meat from infected animals can trigger a rare but always-fatal neurological disease in humans (Kilman, A6). Under the current program, veterinarians from the Agriculture Department’s Food Safety and Inspection Service police meatpacking plants and inspect suspicious animals. Veterinarians from another branch of the department, the Animal Plant Heath Inspection Service, collect brain samples and conduct laboratory testing. Field veterinarians investigate reportable diseases such as rabies or tuberculosis, and forward the samples to laboratories. It is necessary to emphasize that due to veterinarian profession such diseases as encephalitis, anthrax, and botulism, are now well-known in the US Congress and government. It is difficult to overestimate the role of veterinarian for contemporary society. Today, veterinarians work with meat producers to determine cost effective preventative measures for their livestock, analyze new methods to detect cancer in both humans and animals, oversee the country’s food supply, conduct animal assisted therapy programs or routine exams on Americans’ family pets. And their vital role continues to grow. Due to veterinary strong academic training in areas such as physiology, pathology, anatomy, microbiology and histology, veterinarians are scientists that can provide valuable contributions in many diversified areas. However, the profession needs new qualified labor resource to substitute retired specialists and accomplish market emerging opportunities. The US Congress should develop legislation that would increase the number of veterinary graduates. Bibliography Kristin Ramsdell. Pet trend: Anthropomorphism, Growth Strategies. Santa Monica: Aug 2002. , Iss. 944 Scott Kilman U. S. Confirms A Failure to Use Mad-Cow Test. Wall Street Journal. New York, N. Y. : May 4, 2004

Acquiring Personal Freedom Essay -- Narrative Memoir Essays

Acquiring Personal Freedom On a cold January day, a performance broke all barriers. The crowd erupted as the curtains opened to reveal the silhouette of a rock legend. The music initiated moves that seemed to defy explanation. Long, sensuous legs captured the audience as they moved with lightning speed while voluptuous red lips seemed to pour lyrics like a fountain. Some people were in shock about who was performing, while some mystified by how the artist seemed to control the stage. The singer was creating questions with every gyration during the unstoppable performance. No one, including me, could believe what was happening on stage. How someone’s attitude can change over a small amount of time. When I entered high school, I was very self-conscience about what I did and how I acted. This mental approach really dampened my creative side and it kept me from doing a lot of things I find fun now. By the middle of my sophomore year, I was ready to do something that would stir things up a bit and get the big wheels turning. Winterfest was only a week away and I, along with the rest of the school, was ready for a little break from the monotonous everyday routine. There was a competition scheduled for Thursday which was between different â€Å"air guitar† performances. I had been to a concert earlier in the year and saw Tina Turner perform one of her most famous songs, â€Å"Proud Mary.† To my mind, the idea of dressing like Tina Turner and performing on stage was absurd. I thought about it for a few days and decided that this could be something that might break the self-conscience chains holding my spirit down. I knew it would be hard and some people might think it a little overboard, but there was only one way to fin... ...ual attire rather than the leather mini-skirt. A glint in my eye seemed to light the way out of the dim-lit bathroom. Today, when confronted with a challenge, I just look back at this experience to help me through it. After I performed in front of the school in a skirt and high heels, some things seem minuscule. By overpowering my self-conscience feelings, I am now able to do things without caring how people might view me. I have noticed that my newly gained social confidence helps me through everything from interviews to relationships. On a cold January day, a performance broke all barriers blocking me from my goals. I did something I had never done and discovered that what others thought would not control my life any longer. On that day, my spirit escaped the bounding chains and set my big wheels in motion with no sign of stopping anytime soon.

Big Drive Auto Scenario Pricing Essay

Operations and planning are important to all organizations, supplier’, and customers around the world. Interest rates influence operations and planning, regarding Big Drives assets and liabilities. Low interest rates allow for competitive rates and services. Higher interest rates increase operations costs, reduce business, and lose customers. When costs are not passed onto the consumer, profits decline. The operation Costs are defined as the day-to-day expenses incurred in running a business, such as sales and administration, as opposed to production (InvestorGuide. com, 2009). Yield Curve Steep climbing curves are typically generated at the bottom of a recession. They come about when short-term bond rates are less than long-term rates. This shape is typical at the beginning of an economic expansion, after the end of a recession. These curves predict for investors a period of inflation, rising interest rates, and reestablishing demand (SmartMoney, 2009). Considering the recently deteriorated performance of GM, due to the recession, a brighter prediction with increased demand can be expected for Big Drive. Customer Demand for Products Interest rates and customer demand are inversely related. The higher rates are, the lower consumption is. When income is limited, customers spend less, resulting in reduced sales. Adjusting prices to overcome diminished consumer demand can be implemented. Attractive pricing strategies and creative incentives can help. Once the yield curve plays out, demand will increase and market will correct. Dependence on Monetary Variables other than interest rates, such as business cycles causes cyclical movements in the economy. During expansion, output and employment rise. A rapid rise in inflation may occur, due to the expansion cycle. Conversely, during a recession, decline in output of goods and services occurs.

My Biggest Pet Peeves Essay

A pet peeve is an irritating experience caused by others that you cannot control. It could be an act, noise, or just something that ticks us. Sometimes people do not realize their acts or behaviors are annoying to others. Some of my biggest pet peeves are people who use a cellphone where or when there are not supposed to use it, people who chew loudly, and people who smoke in public places. The cellphone is a big invention at this time; people can use cellphones for many purposes besides talking with others. My pet peeve is about people who use a cellphone where or when it is not supposed to be used because it is very rude and disrespectful. I used to work as a cashier, and many customers, while they were paying for their purchases, were talking on the phone. They did not pay attention to the total amount they needed to pay and kept asking the cashier about the total. That kind of situation is unfair for people who are waiting in the line to wait longer. Some people think that as customers, they can do whatever they like. People who chew loudly are very annoying because that kind of habit is disgusting and inappropriate. People should not have that habit; only animals chew loudly because people learn about manners or the appropriate way to chew. It is very important for parents to teach their children about manners, so the children will not humiliate themselves. My last biggest pet peeve is people who smoke in public place because I do not like the smell, and it is dangerous to our health. Fortunately, I am not allergic to smoke, but for people who are allergic to it, they will have a hard time breathing. Besides that, smoke is more dangerous for second-hand smoke than the first hand smoke, and in fact, cigarette smoking is the leading cause of preventable death in the United States. Everyone has a pet peeve, something that really gets on his or her nerves.

“Effects of adapting International Financial Reporting Standards (IFRS) on the Financial Statements and Reporting Quality of the Micro Finance Institutions in Uganda” The WritePass Journal

â€Å"Effects of adapting International Financial Reporting Standards (IFRS) on the Financial Statements and Reporting Quality of the Micro Finance Institutions in Uganda† 1. Introduction: â€Å"Effects of adapting International Financial Reporting Standards (IFRS) on the Financial Statements and Reporting Quality of the Micro Finance Institutions in Uganda† 1. Introduction:   2.   Objective:3. Literature Review:3.1 Introduction:3.2 What is Micro Finance?3.3 Micro finance reporting standard:3.4 Overview of Micro Finance Industry in Uganda:3.5 Regulatory Structure for Micro Finance in Uganda:3.6 Overview of Accounting System in Uganda:3.7 Adaptation of IFRS in Uganda:4. Methodology: 5. Conclusion: 6. References:Related 1. Introduction: Over the years Microfinance has become a diverse and growing industry. There are over hundreds of institutions in Uganda providing micro finance services (check website), ranging from grass roots self-help groups and NGOs to commercial banks that provide financial services to millions of microenterprises and low-income households. These Microfinance Institutions (MFIs) receive support and services not only from donor agencies, but also from investors, lenders, network organizations, rating firms, and a host of other specialized businesses. MFIs must follow an industry: Understanding the difference between arrears and portfolio at risk is important. Arrears measure the sum of all past due payments, whereas portfolio at risk is the total value of loans outstanding that have one or more past due payment. The word delinquency may refer to either, which leads to confusion. As mentioned above MFIs also find it hard to comply with the International Financial Reporting Standards completely. For Example: MFIs normally follow a mixed accounting system where the accrual method of accounting is used for expenses and the cash method is used for interest earned on loans.   Although the cash method of accounting may be acceptable for internal management reports, but according to IFRS and IAS an adjustment for accrued interest is required. Therefore, the study will be identifying the differences in the financial reports of the MFIs compared to the IFRS.    2.   Objective: The major objective of the study is to gain an extensive understanding of the Micro Finance sector in Uganda and to identify the effects caused by the implementation of IFRS in the financial statements. While analyzing the implementation of IFRS, the focus of the study is also to identify the differences in the financial statements and reports and whether it complies with IFRS. 3. Literature Review: 3.1 Introduction: Research has been conducted assessing Uganda’s accounting and auditing practices to ensure the quality of corporate financial reporting (Uganda, Accounting Auditing, ROSC, 2005). Further more literature related to the micro finance industries consists of mainly its impact (USAID, 2001) and effects on poverty reduction (J. Morduch B. Hale, 2001). Few guidelines and surveys were conducted by the SEEP Network and CGAP to determine the reporting standard of the Micro finance industry. 3.2 What is Micro Finance? According to Marguerite Robinson the definition of Micro Finance is â€Å"Micro Finance refers to small scale financial services for both credits and deposits that are provided to people who performs agricultural activities; operate small and medium enterprises in developing countries, in both rural and urban areas†. Micro-finance means transactions in small amounts of both credit and saving, involving mainly small-scale and medium-scale businesses and producers. Micro Finance Institution (MFI) set up centers in targeted areas with group members. These group members consists of 25-40 members per groups, this number will vary with different MFIs. The loans are normally disbursed to two or three of the members of self-selected groups (mostly female groups) and the whole group becomes responsible for the repayment by their fellow members. The other members only get their loans when the initial borrowers pay their installments regularly. Members have to attend regular meetings, usually weekly, to repay their loans. The history of microfinance is often associated with the rise of nongovernmental organizations (NGOs) providing microcredit services to the poor and the development of a handful of microfinance banks. In the early 1990s, standards began to emerge calling for stronger financial management of microcredit providers, particularly in their delinquency management and reporting. At the same time, credit unions and banks involved in micro lending developed stronger monitoring techniques for their microcredit portfolios. As the micro finance industry grew in capacity and outreach the competition also started to increase, therefore, it became important for the industry to introduce a reporting standard which will increase transparency, facilitate comparability, improve decision-making, and increase investment by making it easier to observe and understand an MFI’s financial health. 3.3 Micro finance reporting standard: Microfinance as an industry does not have a central body or mechanism to address compliance or updates to financial reporting standards. MFIs worldwide do not follow standards, and are only now beginning to use tools like International Financial Reporting Standards (IFRS)(new developments in mfis). IFRS  is a principle based set of 37 accounting standards. As the need for consistent worldwide reporting standards grows, the goal is to provide a general financial reporting guidance for public companies. Within the European Union (EU) companies with securities listed on stock exchange must adopt  IFRS  for their consolidated financial statements starting in 2005. Many other countries worldwide require  IFRS  as the leading reporting standard. Over 100 countries are currently using IFRS. There are many reasons for implementing  IFRS. Most important is the comparability of financial statements worldwide. For investors and auditors the  IFRS  provide a cohesive view of the consolidated financial statements. (http://ifrs-ebooks.com/ifrs-explanation.html) Since 1990, MFIs have grown in size, type, number, and complexity (BoU report). At the same time, more emphasis has been placed on financial accountability, management, and viability. A growing acceptance of standards for micro finance has emerged since the early 1990s. In 1995, The SEEP Network produced a monograph, Financial Ratio Analysis of micro finance Institutions, which became the standard set of 16 ratios that micro finance institutions monitored. Then, in 2002, micro finance institutions, The SEEP Network, rating firms and donor agencies jointly developed Microfinance Financial Definitions Guidelines: Definitions of Selected Financial Terms, Ratios, and Adjustments for microfinance, known as the Financial Definitions Guidelines. 3.4 Overview of Micro Finance Industry in Uganda: Uganda occupies an area of 241,038 sq km[1] in the heart of East Africa, with a total of over 34.6 million (July 2011 est.)[2]. Approximately 94 percent of the poor live in rural areas where about 75 percent of the population lives (CGAP, 2004) and depend on Agriculture, which contributes about 36.1 percent of the Gross Domestic Product (GDP). Uganda’s financial system is characterized by the co-existence of formal and informal financial markets. The formal financial markets, which mainly comprise of commercial banks, development banks and credit institutions mainly exist in urban areas and offer a narrow range of financial services. They concentrate on providing working capital mainly to medium and large-scale enterprises. Furthermore, the formal financial institutions are inflexible in their operations, with respect to the needs of the small-scale enterprises and the poor people in the rural areas who may not have collateral or well-written feasibility studies to solicit for loans. As such, the rural areas, where the majority of poor people live, remain either under-banked or served by informal financial institutions. MFIs in Uganda consist of moneylenders, micro-finance agencies, Non Government Organizations (NGOs), rural farmers’ schemes and savings societies that provide savings and/or credit facilities to micro and small-scale business people who have experienced difficulties obtaining such services from the formal financial institutions. Their range of activities include; deposit taking, savings schemes, small-scale enterprises, agriculture, real estate, group lending, retail financial services, giving advice on financial matters and training in business management. The Microfinance industry in Uganda is in its advanced stage of evolution. Since the 1990s, Uganda has created a success story by developing the market for microfinance services, which has been considered a role model for Africa and even other regions (Goodwin-Groen et al. 2004). Its growth and development will be a function of the support and effort of practitioners, donors and the Government working together to create an enabling environment for its development. It is readily apparent that the Government is committed to economic and financial reforms. In addition to the other reforms being implemented through its economic policy framework, the Government has shown its commitment to reforming the financial sector.   Operationalization of the Microfinance Policy and the legal and regulatory framework indicates renewed efforts and commitment to improving the financial system. The Government is acutely aware of the limitation of the traditional banking sectors ability to mobilize sav ings from and extends credit to poor people in rural and urban areas. This population has a weak financial resource base and is in dire need of financial services that cater for its unique circumstances. 3.5 Regulatory Structure for Micro Finance in Uganda: The current financial sector policy in Uganda aims primarily at systemic safety and soundness as a supporting bedrock for orderly growth. The policy, drafted by the BoU and approved by Government following multiple bank failures of the late 1990s, was significantly informed by the bitter lessons learnt from these failures and by incidences of fraudulent organizations that fleece the public.   The role of Bank of Uganda, the financial sector regulator, is to ensure systemic safety, soundness and stability of the whole financial sector, and protection of public deposits in the regulated financial institutions. Bank of Uganda issued the policy statement in July 1999 that established a tiered regulatory framework for microfinance business within the broader financial sector. The policy established four categories of institutions that can do micro-financing business in Uganda: Tier 1: Commercial banks.  Ã‚   Banks are regulated under the Financial Institutions Act revised in 2004. Since these are already sufficiently capitalized and meet the requirements for taking deposits as provided for in this Act, they are allowed to go into the business of microfinance at their discretion. Tier 2: Credit Institutions (CIs).   These institutions are also regulated under the Financial Institutions Act 2004. A number of them offer both savings and loan products but they can neither operate cheque/ current accounts nor be part of the BoU Clearing House.   Like banks, they are permitted to conduct microfinance business since they are already sufficiently capitalized and meet the requirements for taking deposits provided for in the Act. Tier 3: Micro Finance Deposit Taking Institutions (MDIs).   This is the category of financial institutions that was created following the enactment of the MDI Act. Originally doing business as NGOs and companies limited by guarantee, these institutions transformed into shareholding companies, changed their ownership and transformed/ graduated into prudentially regulated financial intermediaries. They are licensed under the MDI Act and are subjected to MDI Regulations by BoU. Like Tier I and II institutions (banks and CIs), the MDIs are required to adhere to prescribed limits and benchmarks on core capital, liquidity ratios, ongoing capital adequacy ratios (in relation to risk weighted assets), asset quality and to strict, regular reporting requirements. Tier 4: All other financial services providers outside BoU oversight. This category has SACCOs and all microfinance institutions that are not regulated such as credit-only NGOs, microfinance companies and community-based organizations in the business of microfinance.   These institutions have a special role in deepening geographical and poverty outreach, and in other ways extending the frontiers of financial services to poorer, remote rural people. 3.6 Overview of Accounting System in Uganda: The Institute of Certified Public Accountants of Uganda (ICPAU) is the only statutory licensing body of professional accountants in Uganda. It was established by the Accountants Statute, 1992, but did not commence operations until 1995. The ICPAU is empowered by the statute to establish accounting standards and to act as a self-regulatory organization for professional accountants, which includes requirements for practicing as a professional accountant in Uganda. The functions of the Institute, as prescribed by the Act, are: To regulate and maintain the standard of accountancy in Uganda; To prescribe or regulate the conduct of accountants in Uganda. The objectives, of the institute included the regulation of accounting practice and the provision of guidance on standards to be used in the preparation of financial statements. As with most developing countries, and in cognizance with developments in the area of accounting at a global level, the ICPAU in 1999 adopted International Accounting Standards (IAS) without any amendments (Dumontier and Raffournier, 1998). Prior to the adoption of IAS, there had been a proliferation of approaches to the preparation and presentation of financial statements in Uganda. One of the more obvious approaches to the presentation of financial statements was based on references to Generally Accepted Accounting Standards (GAAS) and firm law (Samuel Sejjaak, 2003). 3.7 Adaptation of IFRS in Uganda: Since 1998, the Council of ICPAU has adopted International Financial Reporting Standards (IFRSs, IASs, SIC and IFRIC Interpretations) as issued by the International Accounting Standards Board (IASB), without amendment, for application in Uganda (IFRS for SMEs). International Financial Reporting Standards set out recognition, measurement, presentation and disclosure requirements dealing with transactions and other events and conditions that are important in general purpose financial statements. The adoption of IFRS in Uganda to a larger extent is influenced by external factors such as foreign investors, international accounting firms, and international financial organizations among others. However, unless a country opens its doors to these institutions, there is little they can do to politicize the adoption process. The implication is that the more a country is opened to the international environment, the higher the possibility that the country would be coaxed into adopting International Financial Reporting Standards. 4. Methodology: The research will be conducted in an attempt to analyse the index and the quality of the accounting statements of the micro finance industry. Due to this reason the target of this study is the collection of empirical observations concerned to the effect of the adaptation of International Accounting Standards to the quality and quantity of the accounting information that are published. The work of this study will be based on desk research only. A desk-based research will be initiated to make the essential link between theoretical frameworks and empirical observation. Mainly the study will focus on the comparative examination of the annual Financial Statements of Micro Finance Institutions in Uganda registered by the Bank of Uganda (BoU). To examine and analyse the content of those Financial Statements so as to meet the objectives of the project and derive conclusions, the following methods will be taken into consideration. Content analysis has been defined as a systematic, replicable technique for compressing many words of text into fewer content categories based on explicit rules of coding (Berelson, 1952; GAO, 1996; Krippendorff, 1980; and Weber, 1990).  Content analysis enables researchers to sift through large volumes of data with relative ease in a systematic fashion (GAO, 1996). It can be a useful technique for allowing us to discover and describe the focus of individual, group, institutional, or social attention (Weber, 1990). There are two general categories of content analysis: conceptual analysis and relational analysis. Conceptual analysis can be thought of as establishing the existence and frequency of concepts – most often represented by words of phrases – in a text. In contrast, relational analysis goes one step further by examining the relationships among concepts in a text. (Writing Guides, http://writing.colostate.edu/guides/research/content/com2d3.cfm) Another method that can be very significant to the study is the Comparative analysis. Comparative research, simply put, is the act of comparing two or more things with a view to discovering something about one or all of the things being compared. This method may also be appropriate for the study, as it will provide a comparison between the financial accounts of the MFIs with the IFRS. Both content analysis and comparative analysis can be used for the determination of the study. Although there are some limitations with both methods it is thought as the most appropriate methods/tools for the purpose of the study. [TC1] 5. Conclusion: Over the last two decade micro finance has transformed itself to a multi million-dollar industry. To continue its work in poverty reduction MFIs requires support from the international investors and donors. For this they would require to provide evidence of success, sustainability and transparency through the financial statements and reports. MFIs would require presenting the reports in a standardized format, which can be understood by the interest groups. Hence, the implementation of the IFRS became very important in this sector. However, it became quite difficult for the micro finance industry to totally comply with IFRS. Therefore, it is important to understand the effects of IFRS in the micro finance industry and what are differences that arise as the result of the implementation.[TC3] 6. References: [1] Source: CIA – The World Fact book Website: https://www.cia.gov/library/publications/the-world-factbook/geos/ug.html [2] Source: CIA – The World Fact book Website: https://www.cia.gov/library/publications/the-world-factbook/geos/ug.html   [TC1]Not clear what will you use for the study.   [TC2]  [TC2]Maybe you can elaborate more on each method, and then discuss which method you are choosing and why?   [TC3]End with a statement on how this research is going to achieve this goal†¦

Free Essays on Milestones In Communications

The capabilities of modern communications would utterly astound our ancestors. Did you ever stop to think that it took five months for Queen Isabella to hear of Columbus' discovery, or that it took two weeks for Europe to learn of Lincoln's assassination? We take for granted immediate news of everything that is going on in the world, but it was not always so. Modern technology and future predictions are easier to comprehend when we view them in terms of our past. What follows next is a list of what we consider some of the more significant events in the annals of communication. Our list is arbitrary and includes items chosen not only for technological innovation, but for creativity and human interest as well. The Battle of Marathon „o Pheidippides' Run For centuries, the speed of communication was, in essence, the speed of transportation. Perhaps no event so dramatizes this limitation as Pheidippides' run following the battle of Marathon in 490 BC. As told in the history books, a badly outnumbered Greek force defeated an invading Persian army on the plains of Marathon, 20 miles from Athens. Fearing that the defeated Persians would regroup and attack Athens and that the city would surrender without knowing of the victory, the Greek general dispatched his swiftest runner, Pheidippides. As he reached the city, Pheidippides stumbled, delivered his message, and fell dead of exhaustion. Paul Revere ¡Ã‚ ¦s Ride "One if by land and two if by sea" refers to lanterns hung from the North Church in Boston in 1775 to indicate the route the British were taking. The lanterns were the signal for Paul Revere to begin his famous midnight ride, perhaps the most famous communication in American history, immortalized by Henry Wadsworth Longfellow's poem. In actuality, Revere made two rides, on April 16 (to warn the patriots to move their military supplies) and again on April 18 (to tell the people to take up arms.) Few people know that Revere ... Free Essays on Milestones In Communications Free Essays on Milestones In Communications The capabilities of modern communications would utterly astound our ancestors. Did you ever stop to think that it took five months for Queen Isabella to hear of Columbus' discovery, or that it took two weeks for Europe to learn of Lincoln's assassination? We take for granted immediate news of everything that is going on in the world, but it was not always so. Modern technology and future predictions are easier to comprehend when we view them in terms of our past. What follows next is a list of what we consider some of the more significant events in the annals of communication. Our list is arbitrary and includes items chosen not only for technological innovation, but for creativity and human interest as well. The Battle of Marathon „o Pheidippides' Run For centuries, the speed of communication was, in essence, the speed of transportation. Perhaps no event so dramatizes this limitation as Pheidippides' run following the battle of Marathon in 490 BC. As told in the history books, a badly outnumbered Greek force defeated an invading Persian army on the plains of Marathon, 20 miles from Athens. Fearing that the defeated Persians would regroup and attack Athens and that the city would surrender without knowing of the victory, the Greek general dispatched his swiftest runner, Pheidippides. As he reached the city, Pheidippides stumbled, delivered his message, and fell dead of exhaustion. Paul Revere ¡Ã‚ ¦s Ride "One if by land and two if by sea" refers to lanterns hung from the North Church in Boston in 1775 to indicate the route the British were taking. The lanterns were the signal for Paul Revere to begin his famous midnight ride, perhaps the most famous communication in American history, immortalized by Henry Wadsworth Longfellow's poem. In actuality, Revere made two rides, on April 16 (to warn the patriots to move their military supplies) and again on April 18 (to tell the people to take up arms.) Few people know that Revere ...

Job Search Strategy Get 3 Offers

Job Search Strategy Get 3 Offers After doing a radio interview for WPR, I received an email from a listener containing some great job search advice. Her message reminded me of the success story I shared last week from one of my clients who was homing in on three job offers at once; this week’s story is from someone who set that as her goal. Together with the Job Search Success Survey Results from two weeks ago, they make a complete package! Here’s what Mary Beth, WPR listener, has to say (can you spot the empowering self-talk and empowering actions throughout?): Mary Beths Story One trick I used early in my career to motivate myself was to adopt the goal of getting three  attractive job offers at once.  This may sound preposterous or ludicrous, but here is why I found it worked for me and others with whom I shared the idea: The job hunt becomes a game Instead of feeling desperate like Oh man, I really need a job it was more like Can I possibly do this?   It seems challenging, but I wont know if I dont try.  Lets just see!   It is more motivating to try to get three attractive job offers than to shoot for just one. It offers a position of strength at a time when you might feel vulnerable.  Even when you are unemployed,  you will feel much less dependent upon any one job opportunity if you are trying to find three attractive opportunities.  This stretch goal encourages you to keep building momentum even when you have one or two good prospects, because you really dont know if they will pan out.  You wont allow yourself to coast with a few good leads if you are pushing for three attractive offers. It allows you to objectively know your worth. If you can bring multiple job offers to life at the same time, you are in a much better bargaining position.   Maybe one employer offers less money, but benefits you really value (flexible hours, more vacation time, an office vs. a cubicle). You can always use the terms of one offer to ask a prospective employer to enhance either the benefits package or the salary offering.  Sometimes employers dont have flexibility, but often they do. It leads to bigger salary increases. Early in my career, I was able to increase my salary $20-25,000 from one job to another using this strategy.  This was much better than 3-5% annual raises one usually receives while waiting for managers to decide to promote you. Is looking for three job offers more work than looking for a single job?  Probably.  Is it more fun?  Absolutely. To be honest, I never was able to bring three offers to life simultaneously, but frequently I was capable of bringing two to life at the same time.  Sometimes the third opportunity turned into a viable offer down the road. I learned to target my resume for the next step up and truly LOVE the job search. MORE Empowering Self-Talk Did you hear that folks? It is possible to LOVE the job search process! If you don’t, it might help to try Mary Beth’s strategy of seeking three offers instead of one. This strategy was underlying the success story last week as well. Or, engage in more of the empowering self-talk and empowering actions outlined in the Job Search Success Survey Results. There are limitless resources available to you – both your own internal resources and supportive external ones. Are you making the most of both of them? If you are, keep it up! And if not, consider that it might be time to start. Category:Job SearchBy Brenda BernsteinApril 30, 2013

Perfect Competition Essay Example | Topics and Well Written Essays - 500 words

Perfect Competition - Essay Example A firm thus has to minimize its average costs during this time to enable it stays on the market under the prevailing competition. At the equilibrium point, marginal cost, price, short-run average total cost, and long-run average cost are all equal. Therefore, a firm in perfect competition in the long-run will not find any reason to change the quantity of its output (McEachern, 2014). Outside firms will not find any incentive to enter the industry since the existing firms are not earning the economic profit. In other words, all resources employed in this industry make their opportunity costs. Suppose firms in an industry A are gaining economic profits, hence higher return than companies in another industry B in the same economy. Therefore, businesses in Industry B are undergoing economic losses because they are not getting as much as they could in industry A. Some companies in industry B will hence exit to join industry A. The process will go on until firms in both industries are getting zero economic profit. Thus, entry of companies into an industry will reduce economic profits to null in the long-run. For example, radishes price is $0.40 per pound. Mr. John’s average total cost is $0.26 per pound at an output of 6,700 pounds of radishes a month. Each unit will, therefore, bring a profit of $0,14 ($).40-$0.26). Mr. John thus gets a monthly profit of $938 ($0.40x 6,700) as shown in panel (b). Firms will enter the radish industry as long as they can make economic profits (as long as price is more than average total cost (ATC) in panel (b)), the supply curve moves r ight and the price falls. Marginal Revenue goes down to MR2 as price reduces (Cukrowski & Aksen, 2003). Mr. John will have to reduce his supply, shifting along the Marginal Cost (MC) curve to the minimum point on the ATC curve, at $ 0.22 a pound and an output of 5,000 pounds a month. Although individual firm’s output reduces as prices

Transformation from Data to information Coursework

Transformation from Data to information - Coursework Example As a nursing practitioner, I had to use an EHR data repository while examining a child with tonsillitis. Upon examining the conditions of the boy and entering those to the computer system, there were plenty of data matching his condition and examination results in the repository. The repository then gave further accumulated information about the health of the boy over time. Among the information were health providers assessments of his previous conditions and action that the clinician undertook on the conditions. In addition, there were more evaluations of the boys clinical problem over his life trajectory. From the data and information I instantly gained clinical knowledge of the boy without him having to narrate his condition and previous conditions. With the knowledge, it was easy to diagnose and compare his situation more accurately and provide the best appropriate treatment for his cure (NI2006 & Murray 2007). Access to and contribution to the amassing body of an individuals specific health information in the EHRs supports Professional collaboration. The EHR provides an interesting assortment of qualitative data (e.g., evaluation of care efforts or patient narratives) AND quantitative data (e.g., lab values or vital signs). In addition, there are transactional data (e.g., delivered medications or performed tests). Such data when studied over time leads to increase in wisdom on nursing practices (McGonigle & Mastrian

Should doping be allowed in professional sports Essay

Should doping be allowed in professional sports - Essay Example It also does not offer equal opportunity in sports because of unfair advantage over others. Daniel Nasaw argues the best paid athletes can afford specialized doctors in doping that can help them avoid being detected. He intimates that the anti-doping campaign has tacitly increased use of performance-enhancing drugs and doping doctors have made it a lucrative business. Deborah Josefson presents the growing concern about the use of performance enhancing drugs in professional sports. The drugs include androstenedione and creatine which are dietary supplements available over the counter and most athletes often use them. Urban Wiesing argues whether doping should be allowed under the watch specialized physicians. He continues to ascertain that legalizing doping in competitive sport presents both positive and negative, and athletes should not take unnecessary risks with those drugs. Reginald Washington et al. talks about performance-enhancing drugs lacking evidence in children. He continues to say that performance enhancing drugs gets condemnation from the American Academy of Pediatricians. The article also defines performance-enhancing substances. Lastly, Hill, D.W. presents the technologies used in enhancing performance in sports. He presents the scientific issues, ethical and conceptual issues concerning doping. He also presents the use of technolog y to enhance doping in competitive

Job description Essay Example | Topics and Well Written Essays - 1000 words

Job description - Essay Example responsible for the management of social media sites by tracking and monitoring the companys presence in the social media including Facebook, Twitter, Google plus and others. He or she ensures that only valuable and engaging information is shared to the social sites. He or she monitors the changing social media trends to ensure that the company stays on top of its competition. He or she bears the responsibility for designing and writing protocols, report forms for cases and consent forms used in clinical trials. He or she approves the Ethics committee, develops recruitment strategies for the increment of patient randomization into trials, and manages clinical trials. He or she ensures compliance of the Good clinical practice (GCP) by providing training during start-ups and initiation meetings for the clinical trials. He or she is responsible for the planning and implementation of activities necessary for conducting and monitoring clinical trials. He or she coordinates monitoring of trials by selecting and managing qualified personnel. He or she keeps CVs and training materials for each protocol, and also submits documents that are necessary for initiating the study including CVs and Food and drug administration forms. He or she identifies audit procedures and ensures that only clean data is entered into the clinical database in the appropriate time (Clinical research manager). Social media director can work with the head of human resource department in management of staff within the company. The social media director is responsible for the identification of the companys social media staff and thus may work in the Human resource department as recruitment manager or in the interviewing panel. The human resource department is responsible for personnel activities including the staffing, development, training, rewarding and performance evaluation in every department of the company. The social media director works with the human resource department to ensure that

No more Privacy polices Term Paper Example | Topics and Well Written Essays - 1500 words - 1

No more Privacy polices - Term Paper Example This is manifested on how machines that we encounter in daily activities like ATMs and supermarkets and such things store our data, which are not limited to personal but includes behavioral patterns determined through recorded choices (Moor 1997:27). This kind of phenomenon intrudes one’s privacy. In some cases, the data gathered through these channels can be used to oppress or tamper’s one’s right, not just privacy but extends to other rights innate to individual like due process and others. In dealing with complex issue of privacy, there is a need to look at in a theoretical perspective: ethical theory of privacy. Three – fold premises emerges: something vital and important to defend and something based on individual’s preference and the importance of privacy (Moor 1997:28). There is a need to be not confused on how these premises work. Having Moor as the point of departure, I shall project a more concise use and view of the term â€Å"privacy†. One thing to take into account is that privacy is an instrument for protection from harm, which could be an incursion of personal life that is no longer the scope of outside forces (Moor 1997:28). One example is HIV+ individuals whose medical information can be prejudiced, which can be a cause for non – selection in a profession or can face other forms of discrimination (Moors 1997:28). In this case, privacy accords individual safety to assure enjoyment of equal benefits like fair treatment in work place or any other things that should be enjoyed by everyone. Furthermore, privacy is a tool to build relationship to people (Moors 1997:28). In the case of building relationships, there are certain personal things that are kept private for the sake of assurance and acceptance. Sometimes, in intimate relationships, like marriages, privacy can be considered absence since trust is a condition to be met. There is a need to be open about one’s actions and decisions since it is shared.

Dewa - Industry Project Research Paper Example | Topics and Well Written Essays - 1000 words

Dewa - Industry Project - Research Paper Example The Institution should be managed under the successful leadership of the managers and executive Directors in DEWA who have made Dubai ecofriendly by their ground-breaking projects. The institution will be uniquely placed in the Middle East and it will be tasked with gathering and consolidating all the efforts towards achieving a cleaner environment. Global warming is currently a worldwide disaster that needs to be combated by all nations so that a balance of nature can be maintained in the environment. DEWA has worked in accordance with development programmes of Dubai to apply the latest technologies for optimal use of energy, water, and environment. The Carbon Center of Excellence will work hand in hand with DEWA but specifically focus on dealing with pollution and carbon emission in the energy sector. Objective The Dubai Carbon Center of excellence will aim at reducing global warming by developing plants that reduce carbon emissions and allow the existence of an eco-friendly enviro nment in Dubai. This will help Dubai meet the world requirements of eliminating pollution of dangerous gases such as carbon. The most important topics that are given priority in the Dubai Electricity and Water Authority are power generation and water desalination, which do not ensure that carbon emission is eliminated. These topics, including control of carbon emissions, are a major part of the Dubai Carbon Centers’ vision that aims at consolidating the production capacity in the energy sector. Background Dubai aims to produce about 12% of its energy needs through clean coal technologies, 12% through the use of nuclear energy, and another 5% through renewable energies but the issue of eliminating pollution has not been fully addressed. DEWA has made significant accomplishments in production of sufficient energy and developing modern infrastructure of power grids and water networks. In addition, it has set effective programmes to meet Dubai’s future needs with reference to the ever-growing population in Dubai. The relentless pursuit of various countries in the world to save energy in all of its forms clearly demonstrates that it is a vital element and a major requirement for achieving sustainable development and the prosperity of nations. SWOT Analysis Its success is evaluated by considering its strengths, weaknesses, opportunities and threats that are associated with introducing the carbon center in the market and industries. The analysis of the environment and the consumer are included in the SWOT table below. Subject: The creation of a Dubai Carbon Center of Excellence to reduce carbon emission in the energy sector for DEWA Strengths The carbon center would ensure production of clean energy. The project would be a major pillar towards achieving an ecofriendly environment. This proposal addresses Global warming that has been a major disaster world over and is becoming more lethal each day. The stakeholders including world leaders are committed a nd are confident that the proposal can be implemented. Weaknesses Experts will simply use prospects on the expected level of reduced carbon emission because the project has not been tested in Dubai. The proposal will receive rejection from smaller industries that are governed by DEWA but cannot afford the plant. There is a possibility of insufficient

No more Privacy polices Term Paper Example | Topics and Well Written Essays - 1500 words - 1

No more Privacy polices - Term Paper Example This is manifested on how machines that we encounter in daily activities like ATMs and supermarkets and such things store our data, which are not limited to personal but includes behavioral patterns determined through recorded choices (Moor 1997:27). This kind of phenomenon intrudes one’s privacy. In some cases, the data gathered through these channels can be used to oppress or tamper’s one’s right, not just privacy but extends to other rights innate to individual like due process and others. In dealing with complex issue of privacy, there is a need to look at in a theoretical perspective: ethical theory of privacy. Three – fold premises emerges: something vital and important to defend and something based on individual’s preference and the importance of privacy (Moor 1997:28). There is a need to be not confused on how these premises work. Having Moor as the point of departure, I shall project a more concise use and view of the term â€Å"privacy†. One thing to take into account is that privacy is an instrument for protection from harm, which could be an incursion of personal life that is no longer the scope of outside forces (Moor 1997:28). One example is HIV+ individuals whose medical information can be prejudiced, which can be a cause for non – selection in a profession or can face other forms of discrimination (Moors 1997:28). In this case, privacy accords individual safety to assure enjoyment of equal benefits like fair treatment in work place or any other things that should be enjoyed by everyone. Furthermore, privacy is a tool to build relationship to people (Moors 1997:28). In the case of building relationships, there are certain personal things that are kept private for the sake of assurance and acceptance. Sometimes, in intimate relationships, like marriages, privacy can be considered absence since trust is a condition to be met. There is a need to be open about one’s actions and decisions since it is shared.

Report about Virgin Mary and Saint Maria Goretti Essay

Report about Virgin Mary and Saint Maria Goretti - Essay Example She was an Israelite woman and was chosen by God to carry and give birth to his firstborn Son. Similarly Saint Maria Goretti was also handpicked by God for her humble yet unrelenting love and acceptance of God into her heart. She was a simple little poor country girl, not yet 12 years of age, and yet God chose her, clothed her with honor by the power of his Spirit. The bond she had with God was so strong that she chose to give her life up for it and be forever the living proof of the Pope John Paul II quote â€Å"God chose what is foolish in the world to shame the wise.’ (R.schmid, 2011). Maria Goretti from a very early age was able to ‘accept what pertains to the Spirit of God.’ It was this Spirits voice that she has incorporated in every aspect of her life. She did not flee from this voice even as she was attacked by her assailant but it was the voice of her conscience that let her not give in. She chose death over the alternative of being defiled knowing that her body was the house of God. The gift of her fortitude was so great that the Holy Spirit helped her make her moral decision and chose such a difficult feat with her young spirit. She chose death when she saw no other way to defend her virginal purity. Her final act is a perfect depiction of how she lived her entire young life (Likoudis, 2004).

How ICT has helped people with special needs Essay Example for Free

How ICT has helped people with special needs Essay Introduction In this essay I will be analysing how the usage of ICT helps people with special needs. There are 3 types of special needs. What is a physical disability? The term disability, as it is applied to humans, refers to any condition that impedes the completion of daily tasks using traditional methods. National governments and global humanitarian agencies have narrowed this definition for their own purposes, only pledging aid to those with specific disabilities of a certain severity What is a sensory disability? Is when someone is you are Deaf, visually impaired, hearing impaired or have a significant combination of hearing and sight loss. What is a learning difficulty? A disorder in basic psychological processes involved in understanding or using language, spoken or written, that may manifest itself in an imperfect ability to listen, think, speak, read, write, spell or use mathematical calculations. The term includes conditions such as perceptual disability, brain injury, minimal brain dysfunction, dyslexia, and developmental aphasia. How ICT is used to help those with Learning Difficulties Multimedia software Helps people who find it hard to concentrate. It uses different forms of media, pictures, sound clips and video to keep the user interested. Specialised educational software Theres a huge range of software available to help people struggling with different subjects and useful tips e. g. help with reading and basic maths. Touch screens These are useful for people who finding using a mouse or any other sort of input device difficult. Spell checkers Can help people with dyslexia who finds it difficult to spell; you can set it up so check your words as you type. How ICT is used to help those with visual difficulties. People with hearing difficulties can still use most computer functions normally. One thing you can do though is set up the computer to display visual icons rather than using sound. DVDs are much better than videotapes as you can use the subtitle facilities. Many recent communication technologies like e-mail and texting work really well for people with hearing. Being able to set mobile phones to vibrate or flash is also very useful. Text phones are an older system that replaces a standard telephone with a keyboard and a screen. What you type on both screens- a bit like a chat-room. Both sender and receiver need a text phone machine. If a person has problem seeing or is completely blind they would be categorized as having a Visual disabilities. If a person cannot read small type then there are a lot of magnification devices out on the market, which fit almost anything from phones to monitors. For example a person with low vision would use a keyboard with extra large print. If a person is completely blind then they would use a speech recognition device. Changing the screen settings can help. You can also change the colour scheme, screen resolution and fonts to make it clearer. For the blind, special hardware is available- Braille keyboards make it easy to type, and describe whats on the screen. Screen readers are pieces of software that use speech synthesis technology to read out and describe whats on the screen. Text-To-Speech. A text-to-speech is designed for individuals with reading difficulties. It works by simultaneously highlights and reading aloud of text. There are other devices for people with reading disabilities such as spellcheckers How ICT is used to help those with hearing difficulties. Speech Recognition There are two uses for speech recognition these are Dictation and Computer control. Speech recognition is one of the desired assistive technology systems. People believe speech recognition is a natural and easy method of accessing the computer A dyslexic person who has problems with writing English would use the speech recognition to make sure their English is correct. A person planning to use speech recognition must be aware he is required to go through a training session. This is a one-time reading when the user must read aloud an excerpt of text that is displayed during the training feature of the speech recognition application. Depending upon the speech recognition software, there is several enrolment training excerpts to select from. A person planning to use speech recognition must be aware he is required to go through an enrolment (training) session. This is a one-time reading when the user must read aloud an excerpt of text that is displayed during the training feature of the speech recognition application. (For an example of enrolment text, please see What Is Speech Recognition) Depending upon the speech recognition software, there is several enrolment training excerpts to select from. Personal Communicator tool for Learning and Communicating Sign Language. The Personal Communicator creates a common ground for communicating in Sign Language. Using hypermedia technology, the Personal Communicator is a user-friendly program that brings sign language communication capabilities to the desktop and notebook computer. With more than 2500 digital video signs and 4500 English words. The Personal Communicator can be a useful tool in communication, education, and other environments. If someone is not able to use a mouse because they havent got full control in there hands then there are mouse alternatives to help people with the disabilities. How ICT can help those with Physical Difficulties Many people find mice difficult to use- there are many alternatives such as tracker balls, Joy Sticks and tough pads. People with limited hand movement can get specially designed keyboards to suit there needs. Voice Recognition software can be used by people with little or no hand movement. It lets you speak to the computer to navigate menus and do what you want it to do. If you are severely limited, you can use a computer with switches carefully arranged- Stephen Hawking is a famous example of someone who uses ICT in this way. For people with limited mobility, environmental control systems can be set up to atomically open, close curtains, turn lights on and off, operate heaters and so on. How ICT can help those with Language difficulties Dictionary software can help you to quickly translate individual words. Learning software can help you practise an unfamiliar language with exercises where you can hear phrases spoken. It can also record your voice and play it back to see how well you have done. Most word processing packages can check your spelling in different languages and check that your sentences make sense. In conclusion it is fair to say that people with disabilities might need variations on the standard equipment to use computers, but once they have these mentioned above I am sure it can change the way they live.

The Biogeography of the Dolphinfish :: Coryphaena Hippurus Animals Essays

The Biogeography of the Dolphinfish Description of Species Dolphinfish are compressed, elongated fish with a large mouth and many fine teeth. They have a long dorsal fin that stretches from their nape to a forked tail. The anal fin is also long, extending from mid-body to their forked tail. Males have a bony crest on the head that is not present in females. These colorful fish exhibit hues of gold on the sides, iridescent blues and greens on the sides and backs, and white and yellow underneath. The average size of the mature dolphinfish is between 1.5 - 3 ft. and weighs 15 - 30 lbs. Males are generally heavier than females regardless of length (Palko et al. 1982). The largest fish ever recorded was an 87 lb. fish caught off the coast of Costa Rica. Studies of sex ratios are inconclusive in regards to the distribution of males and females worldwide (Palko et al. 1982). Habitat Coryphaena hippurus is a pelagic fish that inhabits tropical and sub-tropical oceans worldwide. This cosmopolitan saltwater fish prefers water above 70 degrees F. (McClane 1974), and therefore, temperature determines the range for this species. The dolphinfish inhabits open waters near the edges of the continental shelves in tropical and sub-tropical environments (Palko et al. 1982). Vertical distribution in the ocean ranges from the surface to approximately 90 feet underwater (Palko et al. 1982). They are commonly found loitering near objects floating in water that may harbor prey species. These objects can be as substantial as large clumps of Sargassum weed, and insignificant as small streams of sea foam. Not much is known about the migration patterns of this fish, but it has been hypothesized that they follow seasonal fluctuations in water temperature in search of more productive food sources (Palko et al. 1982). Natural History Dolphinfish are migratory fish that travel in schools known as pods. The size of these schools is usually determined by size or sex. Young female dolphinfish tend to congregate near Sargassum patties while the young males usually seek the company of older males and females in the open ocean (Palko et al. 1982). Additionally, larger fish travel in smaller pods. Research concerning migration has provided little information about what determines the movements of dolphinfish.

Further Celebration at Heorot :: Essays Papers

Further Celebration at Heorot PASSAGE SUMMARY Beowulf returns to Heorot after the heroic fight with Grendel's mother; and the Danish warriors, who were unable to stop the monsters' attacks themselves, salute the greatest of Geats. Beowulf greets Hrothgar and tells him about the war under water, the failure of Hrunting, and the slaying of Grendel's mother with the sword he found in the cave: "The sword itself had already melted, its patterned blade burned away: the blood was too hot for it, the spirit that had died there too poisonous" ( Norton, p.48). He presents the golden hilt of the giant sword to Hrothgar, who is grateful to Beowulf for making the land of the Danes free of monsters. Beowulf also brings Grendel's head as the evidence of his glory. Hrothgar then reminds Beowulf about the sin of hubris and tells him the story of Heremod as an example of what happens when that sin overtakes a man. The king also advises the hero, "Have no care for pride, great warrior" (Norton, p.49). Then everyone at Heorot enjoys a great feast. The next day, Beowulf returns Hrunting to Unferth, but says nothing about the sword's failure. Important Names BEOWULF is the remarkable hero of the Anglo-Saxon epic Beowulf, "the greatest of the surviving epics composed by the Germanic peoples" (Norton, 22). He is famous for his strength ("he has in his handgrip the strength of thirty men") and for his courage in fighting monsters. In the epic, Beowulf fights Grendel, a hateful monster who terrorizes Heorot; Grendel's mother, who tries to avenge the death of her son; and the Dragon, who threatens Beowulf's tribe and burns his hall. HROTHGAR is the noble and wise king of Danes. He is referred to as "protector of warriors" and "ring-giver," the latter epithet used to tell readers he is generous. He builds a magnificent mead-hall, Heorot, which becomes threatened by Grendel. Unable to fight Grendel himself, Hrothgar and his people suffer from his attacks for years until Beowulf comes and offers his services. GRENDEL is a monster who is a descendant of Cain, the brother-slayer. For twelve years, Grendel attacks Heorot and kills Danish people: "he wanted no peace with any of the men of the Danish host" (Norton, 29). Hrothgar, the Danish king, doesn't have enough strength to fight Grendel. Only Beowulf can rescue the Danes from the monster's attacks.

The Ride I Will Never Forget

The ride I will never forget . waking up on sunny day where sun shined bright in my face, I thought to myself, it is time to wake up. It was the middle of the summer somewhere at the end of July. It was not an ordinary day for me. I spent the night at my friends house because the night before we went down town to spend time with our friend's. That night, we shared alcoholic beverages which made the night a little more relaxed. When it was time to go home I realized that I could not drive.I asked my friend to drive us home, but I could never have known that this ride would be unforgettable. My friend suggested that we stay at his house. † And I agreed. To show my appreciation I offered buy him sushi for lunch so we took my mom's car to the restaurant. On the way, traffic, so I thought to myself if I overstep the law, I could save us some time by going the wrong way down a one – way. As I thought we were good and no one saw it, I hear sirens and see police lights flashing from a distance.I was devastated and felt my heart crunching inside of me. During that moment I did not know what to do. I did not have a drivers license nor registration for the car, and there was a possibility that I still had alcohol in my system from the previous night out. The officer took off his helmet and got off from his motorcycle, and as he was walking towards our car I had a hundred thoughts in my mind, but none were good or helpful in figuring out a reason for my action. I looked to my friend and said,† I'm in so much trouble. ‘ He was just staring to me with an open mouth with nothing to reply to that. As the officer came to the car, I rolled down the window, and the words coming from him were,† license and registration please ! † I had nothing to give him. He was surprised and asked, what was I doing in car with no license and registration. I explained the situation and how I got in this trouble, to which he replied that he may have take the ca r and, I would not be able to get a license for two years.My friend's license would be taken away too, as well as we would both be fined . In that moment I was just shaking and desperate for a chance. I had one last I idea in my mind which was to bribe the officer. I looked up to him and asked if he would like to eat lunch. He thought for few seconds, and replied ,† how much are we talking about ?† So we agreed that he would follow me to my home, where I would give him the money. At that moment I felt as if a mountain had fallen off of my back. I was relieved and thankful that it all went the way I wished.When I went to give the officer the money, and he sad,† it's alright, I don't need it ,† and said that I could keep it ! I was so thankful that he was so generous I just put the money in his folder and thanked him. The officer took off and I went in the house with my friend. I fell in the chair and laid there for ten minutes. I could not believe that everyth ing was alright. I looked up to my friend and told him,† let's order sushi ! † This story made me realize how careful I need to be and to never try something like that again.

Personal Responsibility Essay

Practicing personal responsibility in every aspect of our lives is the safest way to guarantee personal success. Personal responsibility is as simple as managing our life and making our own decisions without giving others the opportunity to dictate the outcome of our future. As the architects of our academic future, we must understand that only we can lay the foundation for our success. It is also important to recognize that having a strong preliminary plan to practice personal responsibility in our education is essential in achieving our academic goals. Dr. Ron Haskins with the Annie E. Casey Foundation defines personal responsibility as â€Å"the willingness to accept both the importance of standards that society establishes for individual behavior and to make strenuous personal efforts to live by those standards†. According to Dr. Haskins â€Å"personal responsibility also means that when individuals fail to meet such expected standards, they do not look around for some factor outside themselves to blame†. Dr. Haskins is saying that by accepting our role in society we are accepting the responsibilities that come with that role. That if our responsibilities become overwhelming, we will make the necessary sacrifices or changes to fulfill those responsibilities and we will not blame our faults on others. When it pertains to your education, you must understand that it is your responsibility to always seek improvement in order to become a valuable member of our society. Personal responsibility and college success will always go hand in hand. The moment we decide to seek an education we make a huge commitment to ourselves and others. We become part of a small group of individuals who believe that self-improvement and the pursuit of excellence are the keys to achieving success. As we embark on our educational journey we will be faced with many obstacles that can prevent us from achieving our academic goals.  It is important to identify these obstacles and find balance in our lives by setting priorities and limitations. Always seek help when needed and use your family and career aspirations as motivation rather than challenges in the path towards academic success. Remember that your academic success will always be the result of your work and determination. In 2009 President Barak Obama gave a speech on the importance of education at the Wakefield High School in Arlington, Virginia. In his speech President Obama stated that â€Å"we can have the most dedicated teachers, the most supportive parents, and the best schools in the world and none of it will make a difference, none of it will matter, unless all of us fulfill our responsibilities†. I believe President Obama was highlighting the importance of fulfilling our responsibilities if we wish to achieve academic success. President Obama was trying to teach the students of Wakefield High School that although you can be provided with a blank canvass and supplies, it is up to you to create the master piece. Having a preliminary plan to fulfill your responsibilities and achieving your goals is essential if you wish to create that master peace. You need to manage your time by setting periodic goals and making responsible decisions. You must also recognize your limitations and ensure that your expectations are realistic. Never put more than you can eat on your plate and do not hold other people accountable for your decisions. By following these steps you will ensure a smooth process through your academic journey. Personal responsibility can perceive differently by many people. Your background, culture or morals can be key influential factor in your interpretation of the term. However, although there are several factors that can influence the decisions we make in life, personal responsibility lays with each individual. We must embrace our failures and learn from our past to ensure a better future. We must also ensure that our personal and academic choices are responsible and guided by firm principles, and we must always strive towards excellence in every aspect of our life. Most importantly, we must understand that the choices we make today will follow us for the rest our lives. References Barack Obama’s speech on education. 2009. President Barack Obama. Retrieved from http://www.upi.com/Obamas-speech-on-importance-of-education. The Sequence of Personal Responsibility. 2009. The Brookings Institution. Retrieved from http://www.brookings.edu/research/articles/2009/07/09-responsibility-haskins.

Cracking the Myan Code

Watching the NOVA special Cracking the Maya Code made me realize a lot of things about the Maya’s and about their language that I had never before known. I thought it was very interesting how they figured out the Dresden codex correlated to a time the universe had started. Even more than that, they correlated that to our calendar, to help them date the hieroglyphics that they found. I think it is really interesting how they recreated what the Maya cities would have looked like, and how the civilizations would have been. I think one of the most important discoveries described in the video though was the one stilla of the Mayans has historical relevance. This discovery helped the archeologists to put together a much better picture of history and of life in Maya time. It is as close to written document as the historians are going to get, which makes it so cool that they found this discovery. | Another interesting thing I found in the video was the disappearance of language of hieroglyphics. I didn’t know that Maya’s were forced away from that language, and that many now did not know how to read it. I just kind of thought of it as a ‘dead language’ not as one that was a native language that had been purposely eliminated. That was one of the most interesting and saddest things that I found in the video. I wonder if the language of hieroglyphics had stayed more relevant if it would be easier for historians to find information about the culture, because they wouldn’t have to do as much language depiction.

Evaluate Assignment Research Paper Example | Topics and Well Written Essays - 1000 words

Evaluate Assignment - Research Paper Example ied to suit the training need and purpose which was developing competent financial advisors with proper product knowledge and enhances professional sales skills for their future careers. Part I: Complete Part I first by taking notes throughout the exercise. On the left-hand side of the paper, write down only what you see and hear from both facilitator(s) and participants. Note some of the following: 1) It was generally observed that some of the participants had little or no background in finance and hence could not be treated equally as participants with an academic background in business or finance. It is therefore suggested that separate course be established to cater for non finance advisors to get basic finance knowledge before advancing to the effective financial advisor course. 2) Another design flow is that it is assumed that all the advisors are interested in sales of all the products and does not give provisions for product specialization or choice of leaning on customer care. The design is also not considerate of already experienced staff that is aware and has already developed sufficient work competencies. The course should also separate total novices and experts in the trainings in future dates. 3) Lastly the training should be more field based as the skills being taught are mostly to be applied in the field. It is therefore not appropriate to evaluate the sales skills of an individual in a classroom setting. A cooperative course in future where some of the selling and communication skills are integrated in an actual environment under the instructors supervision. That would be more effective. Please rate, on a scale of 1 to 5, your overall assessment of the course relative to the statements provided below, with 1 indicating strong disagreement with the statement and 5 indicating strong

Editorial essay Argument vs Description Example | Topics and Well Written Essays - 500 words

Editorial Argument vs Description - Essay Example Another argument is the chemical company’s (BASF) purchasing petroleum products allegedly stolen from Pemex by a Mexican cartel but the source was never acknowledged to be known. This is also an argument because the facts are not verifiable and the chemical company is arguing that their claim that they do not know the source of the petroleum is questionable given the amount of sale ($2 million) involved. The description in the editorial provides objective information as indicated in the portion where it was stipulated that â€Å"legalization would deliver a significant short-term hit to the cartels — if drug trafficking were the only activity they were engaged in. But cartels derive a growing slice of their income from other illegal activities† (Longmire par. 5). The details of succeeding illegal activities are likewise description of the kind and types (of illegal activities) that cartels are delving into to fuel their economic endeavors. Longmire actually argues that legalization of marijuana would not kill the cartels and actually aver that â€Å"legalization would move that trade into the open market, driving down the price and undermining the cartels’ power and influence† (Longmire par. 1). I agree to her contention that legalization of marijuana would not significantly impact or lessen the source of income for cartels as she described other illegal activities that the cartels have actually pursued. However, her supporting statements to validate the initial argument were weak in terms of focusing on other illegal activities as the source of other income for the cartels without expounding on the implications of how legalization of marijuana would not kill the cartels. The writer is commended for initially determining the percentage of cartels’ profits being generated from the sale of marijuana, revealed at

Technology effects on children Research Paper Example | Topics and Well Written Essays - 3000 words

Technology effects on children - Research Paper Example f the social media, which includes twitter and Face book have a negative impact on children, because they play a role in making them to waste time, and it also enables them to engage in unnecessary social interactions†. This is basically because it makes them vulnerable to criminals and pedophiles that are using the internet for purposes of taking advantage of them. However, it is important to assert that technological innovations are not used for purposes of social interactions, but it can also be used in the school environment, and educating children. For instance, the use of power point illustrations is an efficient and effective method of teaching children various concepts within the classroom set up. This paper focuses on the impact of technology on children who are between the ages of 9 to 12 years, and the ones who reside in United States. 2. Napoli (2011, p. 66) examines this debate and he asserts that, â€Å"There are people who support, and those who area against the use of technology in schools, and by children, and hence it is a controversial topic†. Those that claim that technology has a negative effect on children’s development and growth base their arguments on a number of findings, for example, anti-social behavior among children, poor anger management, health issues such as diabetes caused by obesity due to the over use of technology (Adamy &Milman, 2009). However, the opposing side bases its evidence on early knowledge development in children especially in technological fields, better coordination and quick reception and response which are better developed in children exposed to technology. Moreover, the use of technology offers children with hand dexterity, quick reasoning and critical thinking. It’s still obvious that people haven’t reached a consensus over this issue, and the society seems greatly divided over it. Philosophers have argued over the years and competed with each other in trying to establish the real position of the

Psychological Case Study Essay Example | Topics and Well Written Essays - 1500 words

Psychological Case Study - Essay Example Background of The Case Jen was referred for psychological counseling by her teachers. Jen was a disciplined student and was very good at her studies. She never missed her school and was always prompt in doing her home work. Her performance at school was progressing day by day. She was quiet and docile by nature. However, at the same time, the social aspect of her personality was not flowering. Her parents had realized that her quiet nature and her habit of being alone had increased in past few months. With every passing day, Jen was becoming more and more private. Her friend circle was becoming smaller and she refused to mix with people. Her relationship with her siblings was also getting affected. She avoided playing with her siblings giving a reason of home work and studies. When the family had guests or relatives coming, Jen used to get worried. She avoided coming in front of people and gave one word answers when she was asked something. This behavior became consistent and Jen sta rted getting into a cocoon. Initially, her parents did not pay much attention as her performance in studies and at school was consistently good. However, they found that her social interactions and her interaction with the family members were decreasing day by day. Jen’s mother was worried as the number of phone calls from her friends started decreasing and her behavior with her siblings had changed a lot. Jen’s mother decided to take help of her teachers before Jen’s social behavior worsened. Hence, she contacted Jen’s teachers to discuss the changes in Jen’s behavior and personality. Jen’s teachers told Jen’s mother that even they had recognized a change in her behavior pattern. Even though Jen was consistent in her studies, her social behavior was changing dramatically. They told her mother that she has stopped participating in games and extra curricular activities. Her interactions with teachers and students in the class had also decreased to a great extend. She had become shy and aloof. The teachers also said that Jen used to ask lots of questions regarding her studies in the class. However, lately she had stopped even that. After talking to her mother, Jen’s teacher realized that Jen’s behavior was becoming threat to her progress and growth. Hence, after consulting her mother, Jen’s teacher referred her to the school counselor. Deeper study of Jen’s behavior and personality pattern revealed that Jen’s problem was related to her social life. Her fears related to social interaction were turning her into an introvert person. Diagnosis Assessment Interview is one of the most effective and result oriented tool for diagnosis and assessment of mental disorder. Interview not only allows a proper flow of information regarding the client but also gives an opportunity to the counselor to gain client’s confidence and trust. Hence, in Jen’s case, the ‘Anxiety Disor der Interview Schedule for Children’ (ADIS-C) was utilized to understand the nature of the disorder (Kearney, 2005, p. 72). The questions were structured around Jen’s social behavior, her thoughts regarding her social relationships and interactions, her emotional and physical response to social presence and overall behavior pattern when she is in presence of other people. (Kearney, 2005, p.73). Another reason why ADIS-C was used for assessment was that it also included a version for parent interview (Kearney, 2005, p.

Marketing and Promotional Tools Coursework Example | Topics and Well Written Essays - 1500 words

Marketing and Promotional Tools - Coursework Example As the report declares the modern technology has made reception and dissemination of information quite simple for companies. Companies can share information regarding the products or services they offer to the world via the internet. In addition, there are various media that companies can use to market their products or services. These media include televisions, magazines, posters, social media platforms such as the Facebook and many others. It is essential to identify that marketing techniques are tailored to attract potential customers to buy the product or service in question. The aim of this project is to analyze the different media and promotional tools used to market the products of the Innocent Company and Coca-Cola Company. According to the discussion findings the innocent company is a multi-billion company that serves in the product sector. The company mainly provides drinks of varies taste to its customers. Some of the drinks produced by the company include smoothies and fruit juice. The company has established various strategies to promote the sale of its products in the competitive beverage market. The Coca-Cola Company holds over 90% of the company shares. In essence, the beverage market is very competitive since there are millions of companies in the world market. The Innocent Company has purposed to improve its communication structure in order to facilitate smooth interaction with the customer. The communication structure is aimed at ensuring proper dissemination of information regarding the products offered by the company to members of the public.

The movie was made in 1997 Essay Example for Free

The movie was made in 1997 Essay During this essay I will look and analyse the opening scene from the movie Romeo and Juliet, the movie was made directed by Baz Lurhmann. The movie was made in 1997. I will discuss the camera usage, music, lights, events, settings and costume. The movie is cultural representation of the time with extensive special effects and expensive budgeting being used. Baz Lurhmann produced Romeo and Juliet in a never seen way of representing Shakespeare, he uses a very clear, modern day Hollywood film and he conquers modern day issues such as age and gender (newsreader being black female with coloured people being discriminated against in Shakespeares time) to show a representation of the time, he develops Shakespeare in a way that could never be imagined. The events of the opening scene show the cultural objective, first the movie starts with a television coming closer towards the viewers, the newsreader is a black female, when the TV switches on the newsreader reads the prologue. Once the prologue has been read there are quick flash shots of Verona including the Montague and Capulet buildings, then the prologue is herd again. After this the prologue is in newspaper form in the form of headlines, following this we meet the main characters of the movie this is done to remind us that the characters play roles and are not real. After we meet the characters the prologue flashes for the final time and finally at the end of the prologue the title of Romeo and Juliet comes on screen. After the opening prologue has been said the camera takes us to the first scene it starts with the Montague boys in a car joking and laughing about the Capulets, we see the car with the number plate of the Montague family. They go into a petrol station and a short time later the Capulets enter the petrol station, then the two families notice each other and a after some teasing a fight breaks out with guns. The scene is largely over exaggerated using special effects and camera trickery. At the end of the fight the petrol ignites and the whole petrol station is on fire. After the fight and unrest the Chief police officer describes the fight as a civil brawl and ends with a threat that next time the peace is broken the cost will be their lives. The opening scene end with Romeo reminiscing about his life and realising from a news broadcast there was another brawl between the Montagues and Capulets. The music used in the opening scenes is largely diverse and this helps to create a deeper effect of the scene and another effective dimension to the pictures. The music used in the opening prologue is fast operatic, dramatic, loud and orchestral as it combines many instruments. The effect of this is to enhance effect of the prologue and attract the attention of the viewer, also the fast music is used to combine with the quick flashes of Verona that are used in the opening prologue. The first noticeable point in the movie is that the families are swoped round with the viewers being introduced to the Montagues first, this is done because the families are better suited in this way which enhances effect. When we meet the Montagues the music changes and being played is rock music giving an image of hard boys this is shown by the main line of the music being the boys, which signifies the character of the boys as we are introduced to them. The rock music used is modern popular music and gives an image that the Montague boys are childish and nai ve. When we meet the Capulets the music played is a cowboy and western style and this implies they are bad, powerful, sophisticated and quick. These two diverse music styles highlight the difference in styles and deepen the meaning to the viewer. When the fighting starts the music changes again and becomes fast again which indicates the quickness of the shooting and gunshots, also to enhance the power of each gunshot. After the fighting scene is over when the Prince is talking to the two fathers of each family there is no music to highlight the serious mood and consequences of the brawl. When we meet the Romeos parents the music is by Radiohead and is softer and thought provoking. Another very diverse factor between the two families is the costume, when we are introduced to the Montagues they are wearing colourful and vibrant clothes. They are wearing beach style modern clothes, which are popular and common. The Capulets are wearing much darker and smart clothes with cowboy style shoes the clothes are of a Mediterranean, shark look and the Montagues is a casual American style. Also another noticeable change is the Prince changing costume to a police officer this sis because a police officer has more control and authority in modern times and also shows another modern adaptation that the prince becomes a police officer. The lighting used in the opening scenes is bright as it is during the day and is sunny. This makes the light natural and more effective and realistic, this shows another change as Shakespeare implies theatrics but Baz Lurhmann wanted to use a Hollywood style movie instead of a play in theatre. The use of natural light makes the audience forget that the film is a Shakespeare play. The camera usage and angles in the film are used to great effect and are used to enhance effect and meaning of the opening scenes. There are many quick edits in the opening scenes these are used when there are quick flashes of Verona. Also the camera uses zoom to go closer to the characters and further out and this enhances effect and the image and power of the character. Also the character speeds up and slows down this coordinated with speed of the scene, during gunshot battle the camera speeds up as the firing is quick. Close ups of the camera are used to enhance the image of the character. The close-ups are used on a Capulets boots, to characters faces, to buildings and to the petrol station. Also there are many close-ups of a sign in the petrol station, which said add more fuel to fire which highlights the meaning of the brawl as more hatred was added between the two families. Other camera devices used are freezes for characters, which is used to remind us they are characters. Another way the camera is used is the camera panning; this is used to pan over characters, the city of Verona and the petrol station. This is used to focus different things on the same scene. Another camera usage device used is low angles and this is done to show the viewers where the power is this is highlighted when the camera first shows the Capulets boot first and this shows the Capulets are powerful. Also another very revolutionary camera trick as the viewer is put in the eyes of different characters. The quick edits in the play coincides with the quick music and the camera panning coincides with softer music. The effect of different camera shots is it draws in the viewer and seeks their attention.

The Zero Based Budgeting Accounting Essay

The Zero Based Budgeting Accounting Essay Zero-based budgeting avails a better approach to dealing with the drawbacks associated with incremental budgeting. Unlike in incremental budgeting, zero-based approach does not necessarily start from the previous years budget level; instead, the existing operations are evaluated and continuance of the operation or activity ought to be justified on the basis of its utility and its need to the company. Zero-based budgeting pursues to justify resource allocation within individual budget scheme, irrespective of prior period budgets. The budget in this case is initially allocated as zero unless the manager responsible makes the case for resource allocation. Every plan in this case is justified as per the total cost and the total benefits and past performance is not in any way referred as a building block. The goal of zero-based budgeting is to re-evaluate and re-examine all programs and expenditures for each budgeting cycle by computing workload and effectiveness appraisals so as to verif y substitute levels of financing for each program or expenditure. Zero-based budgeting approach avails some distinctive advantages compared to traditional incremental budgeting such as: it allocates financial resources based on planning requirements and results; and, in order to attain efficiency, zero-based approach encourages managers to search for alternative operation plans. However, despite the outlined advantages, zero-based approach also manifest some disadvantages; first, since the budgeting process is sophisticated, the process can consume a lot of managerial time and may appear to be too drastic a solution for the task at hand; second, short-term benefits may take precedence and obscure long-term planning as the latter is less dominant within the planning process; and, third, since the new budget is launched every year, there may be annual conflicts over budget allocation. In order to circumvent these drawbacks, especially concerning the managerial time required, one alternative may be to conduct a rolling budget every year and carry out zero-based budgeting perhaps three to five years, or in cases where a considerable modification that occurs within operations. This compromise may aid to weed out waste and inefficiency, especially within a period of intense competition and reengineering that is characteristic of the mobile phone industry. Indeed, zero-based budgeting is an effective means of controlling for unnecessary costs since the departments and divisions in Pear Ltd do not automatically receive a distinctive sum every year, each amount of money apportioned to each unit bear a purpose, which keeps waste and discretionary spending to a minimum. Zero-based budgeting minimizes the entitlement mentality with respect to cost increases, and bears the potential to render budget discussions to be more meaningful. Activity Based Budgeting Activity-based budgeting awards financial resources to activities that see the highest return in the form of enhanced revenues for the company. Thus, the organization can be able to translate its vision into a strategy with definable objectives so as to create value. The benefit of adoption of activity-based budgeting is that Pear Ltd can be to accurately link revenues to strategic objectives, which, in turn, may enhance revenue moving forward. Nevertheless, the implementation of an activity-based model demands investment of substantial time and resources, which may not be immediately feasible for Pear Ltd. The most effective performance budgets manifest how the invested resources fund day-to-day tasks and activities, and how the activities are anticipated to generate certain outputs and the outcomes that should be the result. If Pear Ltd adopts a performance-based budget, the company will have a good idea of how money is anticipated to translate into results. One of the drawbacks to this approach is that the budget process must incorporate the review of performance measures and time for discussions of performance against expectations. Performance-based budgeting Performance-based budgeting (PBB) process is a continuum that incorporates the accessibility and utilization of performance grounded in information at each of the varied phases of the budget process. Performance budgets mainly seek to contain information of a number of elements, namely: inputs, outputs, efficiency, and effectiveness. PBB mainly start at begin policy level in which the organization develop goals and explicit policy objectives. Decisions are mainly taken to link budget allocations to the set goals, objectives, and measures. Priority-based budgeting This approach represents an adjustment of zero-based budgeting method whose focal point centers on highlighting corporate priorities and apportioning growth accordingly. This demands a thorough ongoing review of departmental services. Based on the analysis for every unit the elements of spending could be classified as highly desirable or beneficial. Such decisions are supplied to the decision makers. Priority-driven-budgeting is a powerful tool that aids entities to: better manage the expectations of constituents; address present or anticipated fiscal constraints; highlight on the revenues at hand and utilize them in the most productive ways possible; spend within the entities means; and, attain the best results for the invested resources. Flexible budgeting can be employed by Pear Ltd management in planning by indicating what costs will be at diverse levels of activity. In so doing, flexible budgeting can be employed to solve the problem that emanate from employing static budgets for performance evaluation. Whereas the traditional incremental budgeting may not be necessarily flawed, the adoption of flexible budgets can award managers some feel for the impact of both fixed and variable costs. Pear Ltds management could shift from traditional incremental budgeting to zero-based budgeting. The adoption of zero-based budgeting suits the Pear Ltd, especially since in the mobile phone industry competition is rife. This is informed by the fact that it allows every managerial activity to be properly identified and then assessed by analyzing alternative levels of operation for a particular activity. The highlighted alternatives may be ranked and relative priorities laid for attaining effectiveness and efficiency. Alternatives to traditional incremental budgeting offer Pear Ltds management the most ideal characteristics of a budgeting system such as flexibility, responsiveness, and coordination. A move towards a decentralized structure can be critical to easing the drawbacks associated with traditional budgeting process. Critically evaluate alternative methods of product costing and the role of such methods in supporting such areas as the evaluation of strategy and cost control. Costing systems differ along three dimensions, namely: the components being measured; what is included in product cost; and, the manner in which the cost are accumulated. The differences in costs emanate from the urge to incorporate or exclude certain forms of information in product costs. The differentials manifested between the approaches stem from the timing of the cost recognition whereby the core issue centres on when the fixed production costs become expenses. Eventually, both methods produce the same merged appraisal of total profit; nevertheless, there may be differences in short-term phase profit measures and stock valuations. Basic approach to product costing normally incorporates assigning direct costs to products and allocating manufacturing overhead costs to products. The core product costing methods in this category include job costing and process costing. Job costing encompasses the transfer of outlays to a certain manufacturing job and may include contract costing and batch costing. Overhead is allocated to jobs and the approach is utilized when individual lots of products are distinctive, especially when the entities are billed directly to customers. Process costing infers the accumulation of labor, material, and overheads outlays across whole divisions or entities whereby the entire production cost being allocated to individual units. Process costing incorporates aspects such as operation costing, unit costing/output costing, service costing, and multiple/composite costing. Alternative Product Costing There is an overall concurrence as to the accounting treatment of key aspects such as product costs and of period costs; however, there is constantly a debate centering on what item costs should be billed as product costs. This is largely a case of designation of absorption costing (AC) and variable costing (VC)/ marginal costing) that embodies diverse approaches to product cost description and dimension, and consequently profit measurement. Absorption costing embodies the traditional approach that deems all production costs to be product costs. The accounting treatment of fixed production costs varies as per each approach. Hence, all the approaches deliver varied periodic stock valuation whereby in absorption costing, stocks remain valued at full cost of production while under VC; the stocks remain valued at variable production cost. Similarly, the methods may also yield to diverse periodic profit measurements. Variable costing system incorporate direct material, direct labour, and the variable constituent of overhead within product cost. Fixed overhead, in this case, is treated as a period cost. Absorption costing system incorporates direct material, direct labour, and both the inconsistent and rigid elements of overhead in product cost. Factory overhead, in this case, is absorbed into the product cost. Job order costing Job order costing explores and establishes the outlay of individual jobs/batches. The direct material employed and the direct labour hours are accumulated for each job whereby manufacturing overhead is mainly applied as per the direct labour hours. One of the advantages of employing this approach is that the outlays of every job can be independently analyzed. If the actual cost was extremely high, the manager is at liberty of reviewing the actual material and labour costs to establish the reason for the surge. While job order costing can be an effective tool for some companies, it can create additional work tracking costs that may not necessarily add value. Activity-based costing Activity-based costing represents a managerial accounting method that approximates the outlay of products and services by apportioning overhead costs to direct costs. Activity based costing system represents a modified absorption costing system whereby the indirect outlays are outlined to their cost pools to reflect resource exploitation of indirect reserves by the cost object. Activity-based costing (ABC) represents a two-stage product costing method that first allocates costs to activities and then allots them to products based on the products consumption of activities. Activity-based costing mainly incorporates four steps: first, identifying the activities that consume resources and assign cost to them; second, outlining the cost drivers connected with every action; third, computing a cost rate per cost driver unit/transaction (each activity should possess multiple cost drivers); fourth, establishment of output metrics and conveying outlays to products in multiplying the outlay dr iver fee by the quantity of outlay driver units registered in the manufacturing of the product. Since product mix has grown more diverse, activity based costing has evolved to become a useful tool. Activity-based costing allows managers to arrive at decisions by employing product outlay constituent that only covers those actions that add to the manufacturing of the product. Nevertheless, ABC demands more detailed analysis of the activities within the plant that require additional resources from the company. The key benefit of this approach is the potential to approximate the outlay of entity products and services precisely. ABC helps to underline wasteful or non-profitable ventures that impact on the productivity of the production processes. Marginal costing Marginal costing is an approach that employs variable costs. Variable costs, in this case, embody those outlays that stay the identical per unit, but vary in sum as per the overall quantity of units manufactured. Fixed costs essentially remain the same in total irrespective of the number of units produced. Since variable costs are mainly controlled costs, marginal costing enables mangers to make decisions devoid of being swayed by uninhibited statistics such as fixed outlays. Marginal costing also embodies a valuable device to utilize when the entity business environment is extremely competitive. The product pricing can be engineered to recover the changeable outlays of the products. However, disregarding fixed outlays may modify the proceeds to recover overall outlays of the business. The Role of Alternative Methods of Product Costing in Supporting Evaluation of Strategy and Cost Control Alternative methods of product costing are critical to the evaluation of company strategy and overall cost control. In the contemporary competitive business environment accurate product costing is essential to a business survival. Such methods are critical in supporting such areas as the evaluation of strategy and cost control. The approaches are critical in shaping precise divisional and product outlays as a foundation for estimating the cost effectiveness of divisions and the productivity of diverse products. Cost allocation plays a strategic role in shaping competitiveness, especially in informing the effectiveness of the decision-making. Alternative methods of transfer pricing The rapid advances in technology, communication, and transportation have yielded to a large number of multinational enterprises that bear the flexibility to place their enterprises and activities anywhere in the world. The main rationale of transfer pricing is to render most favourable decision making within a decentralized organization so as to maximize the profit of the organization. A transfer price integrates the cost one sub-entity of a corporation charges for a given product or service supplied to the next sub-entity within the same corporation. The sub-entities may be profit centres, cost centres, or investment centres. Pear Ltd central managements adoption of alternative transfer prices may possess significant impact on aspects such as motivation, performance indication and autonomy across the range of Pear Ltds responsibility centres. Motivation in this case combines goal congruence and effort and includes the aspiration to achieve a given goal outlined by the management merged with the search of those goals. Ideally, alternative transfer prices should possess properties such as promoting goal congruence, motivating management effort, useful in evaluating subunit performance, and preserving an enhanced level of subunit autonomy in decision making. The advantages of transfer pricing across Pear Ltds range of responsibility centres include better, timely decisions owing to the managers proximity to local conditions; the managers are not diverted by regular, restricted decision difficulties; managers motivation increases since they have better control over results; and enhanced decision making that avails better training for mangers for enhanced level positions within the future. Some of the disadvantages that can be cited include lack of goal congruence among mangers within diverse parts of the organization; inadequate information available to top management; and, lack of coordination among managers in diverse parts of the organization. Alternative methods of transfer pricing Market-based transfer pricing Market-based transfer pricing details when the outside market for the product is well-defined, competitive, and stable, organizations frequently tend to institute the market price as a benchmark for the transfer price. This approach, however, attracts some concerns, especially when the outside company is neither competitive nor stable. This may distort internal decision making for relying on market-based transfer prices that mirror distress prices or a variety of special pricing strategies. Market-based pricing overall leads to finest decisions, especially when: a) the marketplace is perfectly competitive; b) there is low interdependencies of sub-divisions; and, c) there is lack of extra costs or gains to the association in its entirety from buying or selling within the external market rather than transacting internally. Using market prices for transfers in certain conditions leads to goal congruence. Division managers will be acting in their own best interests to arrive at decisions that may be within the best interests of the organization as a whole. Nevertheless, one can argue that computing transfer prices grounded in cost will most probably make Pear Ltd to pay little attention to mitigating outlays since all expenditures incurred amid production will be recovered. Negotiated transfer pricing This approach features a firm identifying regulations for the computation of transfer prices. Divisional managers, in this case, are persuaded to settle or jointly agreeable transfer prices. The exact transfer price in this case hinges on the negotiating powers of the divisions. The bargained transfer price manifests a number of properties: attainment of goal congruence; critical for evaluating division performance since the transfer derives from express bargaining between the set divisions; motivating administration endeavour given that once bargained, the transfer price is autonomous of real costs of the subunit (the subunits in this case manifest every reason to direct the organization resourcefully to increase profits; and, safeguarding subunit independence since the transfer pricing flows from express negotiations between the two subunits. Cost-based transfer pricing In the lack of perfectly developed market-price, majority of the companies base their pricing on the manufacturing cost of the supplying sub-entity. The most prominent methods employed include: full cost, cost-plus, variable cost plus lump sum charge, dual transfer prices, variable cost plus opportunity cost. One possible restraint of full-cost-based transfer prices derives from the fact that they can yield to suboptimal conclusions for the organization as a whole. Transferring products internally at incremental cost possess the following properties: attains goal congruence; not useful for evaluating subunit performance since transfer price fails to exceed full costs. Transferring products internally at incremental cost fails to preserve subunit autonomy since it is rule-based and some divisions have no say in and, thus, no capability to set the transfer price. However, transferring products internally at incremental cost will motivate management effort if based on budgeted costs (actual costs are comparable to budgeted costs). If, however, the transfers are grounded are based on actual costs, Pear Ltd possess little incentive to control costs. Although, neither approach can be cited to be perfect, negotiated transfer pricing possesses more favourable properties compared to the cost-based transfer pricing. Both transfer-pricing approaches attain goal congruence; however, bargained transfer pricing assists in the estimation of subunit performance, stimulates management action, and conserves subunit autonomy, while the transfer price remain based on incremental costs fails to attain these objectives. The benefits of utilization of alternative methods of transfer pricing between responsibility centres is that the operating managers possess the incentives to closely weigh and conduct cost-benefit analysis prior to requesting groups services or products. Similarly, the operating managers possess an inducement to pursue the job and the development undertaken by the responsibility centres. Decentralization would encourage plant managers to enhance output so as to achieve the highest profitability, and inspire plant managers to track cost cutting measures that would increase margins. Manufacturing managers would be equally motivated to design their operations as per the criteria that satisfy the marketing managers approval, hence enhancing cooperation between the responsibility centres. The problem that emanate from adoption of alternative transfer pricing by Pear Ltds central management is that the contract may necessitate extensive internal negotiations with regard to cost, time, and technical specification. Similarly, Pear Ltds divisions need to consistently sell their services or products to the operating division and this could possibly result in loss of morale. To the degree that the focal point of the responsibility centres is on short-term schemes stipulated by the operating divisions, the current arrangement would lead to goal congruence and motivation. Goal congruence is attained since both the central management (operating divisions) and the responsibility centres are motivated to work the organizational goals such as enhancing the environment. The operating divisions would be highly motivated to utilize the services of the responsibility centres so as to attain the objectives outlined for them by the administration.