Monday, March 16, 2020

Free Essays on Abc Costing

In order to adapt to new standards and practices, which are constantly occurring in business activity? The demand for effective methods and systems of accounting for activity within an organization is always growing, therefore, it makes sense that companies would want to implement practices which will benefit the structure and performance of their organization. This was the case in regards to the evolution of the concept known as activity based costing, or ABC. In order for management to know the basis behind this costing system, which appeared on the scene during the 1980’s, they must first become familiarized with the general concept of ABC compared to a traditional costing system. Once a solid base has been established, it allows the opportunity for management to go beyond the surface of the topic and explore into the added value of what it has to offer. The topics, which are of interest to this particular costing system, may not be available to many firms, let alone u niversity students. For this reason, light will be shed upon how ABC is actually implemented and just what is important for its success will be highlighted as well. Also, common myths and misconceptions about the topic must be addressed in order to clear up any ambiguity one may have about the subject. These are vital for the reasoning behind firms deciding for or against implement this system in their operations. It is essential that the necessary qualities, as well as obstacles, which are to be required or overcome in order to establish the ABC system, be clearly known to management before they implement a system which may make or break their operations. It should provide an in depth interpretation to any individual, student or manager, as to what ABC actually entails beyond a trivial extent. In the past, companies were dependent upon traditional cost accounting methods in order to predict and allocate manufacturing costs amongst units in production. ... Free Essays on Abc Costing Free Essays on Abc Costing In order to adapt to new standards and practices, which are constantly occurring in business activity? The demand for effective methods and systems of accounting for activity within an organization is always growing, therefore, it makes sense that companies would want to implement practices which will benefit the structure and performance of their organization. This was the case in regards to the evolution of the concept known as activity based costing, or ABC. In order for management to know the basis behind this costing system, which appeared on the scene during the 1980’s, they must first become familiarized with the general concept of ABC compared to a traditional costing system. Once a solid base has been established, it allows the opportunity for management to go beyond the surface of the topic and explore into the added value of what it has to offer. The topics, which are of interest to this particular costing system, may not be available to many firms, let alone u niversity students. For this reason, light will be shed upon how ABC is actually implemented and just what is important for its success will be highlighted as well. Also, common myths and misconceptions about the topic must be addressed in order to clear up any ambiguity one may have about the subject. These are vital for the reasoning behind firms deciding for or against implement this system in their operations. It is essential that the necessary qualities, as well as obstacles, which are to be required or overcome in order to establish the ABC system, be clearly known to management before they implement a system which may make or break their operations. It should provide an in depth interpretation to any individual, student or manager, as to what ABC actually entails beyond a trivial extent. In the past, companies were dependent upon traditional cost accounting methods in order to predict and allocate manufacturing costs amongst units in production. ...

Saturday, February 29, 2020

How Collin Powell Has Contributed to American History Research Paper

How Collin Powell Has Contributed to American History - Research Paper Example He was appointed by the President Kennedy as the military advisor to South Vietnam in 1962. During this era, he polished his leadership skills which were inherent. He is a former secretary of state, national security advisor and chairman of Joint Chiefs of Staff, the first African American to serve in any of those positions (Ciment 204). He graduated from a high school without having any definite ambition or direction in life. It was in City College, New York, where he discovered his calling and found his career in Military (Ryan np). This was the beginning of a career that continues to benefit all Americans today. Over the course of his career, he became one of the most popular American figures, representing the possibilities of American dream for millions of people around the world. As Colin Luther Powell said and I quote: â€Å"I was born in Harlem, raised in the South Bronx, went to public school, got out of public college, went into the Army, and then I just stuck with it.† Serving in Vietnam His first assignment was at the Fulda Gap (West Germany), where American and allied groups stood as an obstacle on Soviet Union’s most likely invasion route. In 1960s, Powell served two tours of duty at South Vietnam. He was commissioned a second lieutenant in the United States Army and was dispatched there along with 16000 military advisors by President Kennedy in 1962. He served as South Vietnamese advisor on his first tour, where he was wounded in 1963 by a Vietcong booby trap. In 1968 to 1969, he served as an Army Infantry officer, where he was also wounded badly in a helicopter crash. Despite of his injuries he managed to rescue two of his comrades from the burning helicopter for which he received a Soldier’s medal. For his valor and bravery in Vietnam, he was also awarded two Purple Hearts, a Bronze Star, the Legion of Merit. In 1971, he completed his MBA from George Washington University and was awarded the prestigious White House fellowshi p after being prompted to Major in the succeeding year. During the administration of President Nixon, he was assigned to the office of Management and Budget where he made a lasting impression on Casper Weinberger and Frank Carlucci. Later on, they would consult Powell for advice, when they both served as Secretary of Defense and National Security advisor, respectively, in the Reagan Administration. In 1973, he traveled to South Korea and took command of a battalion and then a year later, he returned as a staff officer to the Pentagon. He completed his military education in 1976 from National War College. He later on took command of the Second Brigade of the 101st Airborne division at Kentucky in the same year. In 1980, he completed his assignments as the Fourth Infantry Division at Fort Carson, Colorado. In 1987, he was in West Germany again serving as the commanding General in Frankfurt when he was called back to Washington to work with Frank Carlucci as a new National Security adv isor. Working with National Security Council Frank Carlucci was chosen to be the head of National Security which was, at that time, troubled due to the aftermath of Iran-Contra Scandal. Powell at that time was not unaware of what was going in NSC under Admiral John Poindexter and Oliver North. He had to face the issue of arms sales to Iran while working under Weinberger at the defense department. Being aware of

Wednesday, February 12, 2020

Psychology (naturalistic experiment) Essay Example | Topics and Well Written Essays - 750 words

Psychology (naturalistic experiment) - Essay Example It is usually used in psychology to in studying development across lifespans.In sociology it is used to study life events across generations; it's also used in the medical field to reveal predictors of a particular disease being studied. It is argued that longitudinal may have less power to detect causal relationship than in experiments as it is based on observation without manipulation of the state. However because of repeated observation they are deemed to be more powerful than cross observation study as they are able to exclude time invariant unobserved in individual observation (Bjorklund, 2000). The first step is to review the outcome of what is to be evaluated when it comes to the evaluation of the project. Survey outcome s which goes in line with the survey goals and objectives are selected. The data usually comes to the administrators in summary form. The third step is examination of data and the survey questions also their survey outcomes. The process mostly will incorporate data analysis of the objectives and the results realized (Bjorklund, 2000). Lack of care and attention left the children with low IQs and behavior compared to children with better home care. This study was carried out by American association for the advanced science in St Louis (Bjorklund, 2000). The first randomized clinical trial clinical trial... Deprivation of children of a loving home and family causes a lasting damage Deprivation of a loving home and family causes a longtime damage to their intelligence, emotional instability and affects their physical growth and development according to the study. Lack of care and attention left the children with low IQs and behavior compared to children with better home care. This study was carried out by American association for the advanced science in St Louis (Bjorklund, 2000). The first randomized clinical trial clinical trials by the Bucharest Early Intervention Projects revealed deprivation on emotional, psychological and physical health to children. The trials were set up to established the effects of social deprivation .The study ran for five years and recorded the wellbeing of Romanian orphanage from the early age and the change that occurred when they were moved to foster care. The research realized that children living in deprived conditions in this case the orphanage suffered from stunted growth falling within the shortest 10% for their age. When the showed outstanding growth moved to fostered care spurts of even five times they were growing. They also seem to undergo through puberty faster and at a younger age thus missing out long spells of growths that most children seem to experience. The growth can not be contributed to nutrition as it was also adequate when they were in the orphanages thus attributed to lack of attentive environment (Bjorklun d, 2000). Problems a researcher may face The first problem is getting a good sample to carry out his study. The study has to be carried out for a long period of time in order to be able to record the variables. This means the researcher should have a number of children in deprived

Friday, January 31, 2020

Obesity Research Paper Example | Topics and Well Written Essays - 1250 words - 1

Obesity - Research Paper Example There are various studies, which have been conducted on obesity. One of such studies has been conducted by the Agency for Healthcare Research and Quality (AHRQ). According to their study, obesity is associated with a poor quality of life. The quality of life is decreased with an increasing level of obesity. The research has also revealed that the quality of health life of obese people is lower than those with normal weight. Obesity is also associated with a poor health status. It has also been found that obesity results in depression. One of the key mechanisms employed to measure obesity is the Body Mass Index (BMI). BMI is the index of weight for height. It is recognized as the most useful measurement for obesity. Individuals are considered to be obese when their BMI is 30 or more. Historically, obesity was considered only an imbalance between energy intake and energy expenditure. However, the recent research has indicated that there are many factors involved in obesity. There are various genetic, physiological, and behavioral factors that result in obesity. The specific causes of obesity vary among individuals. According to Butland et al. (2007), ‘At the heart of obesity lies a homeostatic biological system that struggles to maintain energy balance to keep the body at a constant weight. This system is not well-adapted to a fast-changing world, where the pace of technological progress has outstripped human evolution’. The researchers now accept that the changes in external environment impact the tendency of individuals to gain or lose weight. Obesity is the accumulation of excess fat in the human body. This condition reduces life expectancy and increase the chance of developing life threatening diseases. One of the most important prevention activities for overcoming obesity is physical activities. The constant exercise could result in an

Thursday, January 23, 2020

Ambiguous Situations in Shakespeares Macbeth :: Macbeth essays

Macbeth's Ambiguous Situations      Ã‚   The audience finds in William Shakespeare's tragic drama Macbetha number of developments and words and situations which are equivocal, unclear, unintelligible. This essay will explore and analyze these parts of the play.    L.C. Knights in the essay "Macbeth" mentions equivocation, unreality and other possible causes of ambiguity within the play:    The equivocal nature of temptation, the commerce with phantoms consequent upon false choice, the resulting sense of unreality ("nothing is, but what is not"), which has yet such power to "smother" vital function, the unnaturalness of evil ("against the use of nature"), and the relation between disintegration in the individual ("my single state of man") and disorder in the larger social organism - all these are major themes of the play which are mirrored in the speech under consideration. (94)    In his book, On the Design of Shakespearean Tragedy, H. S. Wilson comments on the ambiguities surrounding the Weird Sisters:    Scholars have been much exercised to determine the status of the Weird Sisters; but again theirs seems to be a case like that of the Ghost of Hamlet's father: the ambiguities concerning these creatures are deliberate and meant to enhance our sense of their mystery without determining just what they are. They are something like the Norse fates in Holinshed, a good deal like ordinary English witches, and suggestive, besides, of a projection of Macbeth's ambition and his consequent fears [. . .]. (72-73)    In Everybody's Shakespeare: Reflections Chiefly on the Tragedies, Maynard Mack comments on the purposeful obscurity in which Shakespeare keeps the three Witches:    The obscurity with which Shakespeare envelops their nature and powers is very probably deliberate, since he seems to intend them to body forth, in a physical presence on stage, precisely the mystery, the ambiguity, the question mark (psychological as well as metaphysical) that lies at the root of human wrong-doing, which is always both local and explicable, universal and inexplicable, like these very figures. (185-86)    In "Macbeth as the Imitation of an Action" Francis Fergusson explains the irrational nature of the actions of Macbeth and his wife - a cause of ambiguity:      I do not need to remind you of the great scenes preceding the murder, in which Macbeth and his Lady pull themselves together for their desperate effort. If you think over these scenes, you will notice that the Macbeths understand the action which begins here as a competition and a stunt, against reason and against nature.

Wednesday, January 15, 2020

Pesticide Resistance Essay

Insect attack is a serious agricultural problem leading to yield losses and reduced product quality. Insects can cause damage both in the field and during storage in silos. Each year, insects destroy about 25 percent of food crops worldwide. The larvae of Ostrinia nubilalis, the European corn borer, can destroy up to 20 percent of a maize crop. European corn borer:A major pest in southern and central Europe. Insect resistant Bt maize is already being grown in Spain, France, Germany, Portugal and the Czech Republic. Western corn rootworm beetles feeding on a maize cob. Certain cultivars of Bt maize are resistant to this serious pest. GM rootworm resistant crops are not approved for cultivation in the European Union but are now being grown in the US. The â€Å"Bt concept† – pest resistant transgenic plantsBacillus thuringiensis, or Bt, is a bacterium that has attracted much attention for its use in pest control. The soil bacterium produces a protein that is toxic to various herbivorous insects. The protein, known asBt toxin, is produced in an inactive, crystalline form.When consumed by insects, the protein is converted to its active, toxic form (delta endotoxin), which in turn destroys the gut of the insect. Bt preparations are commonly used in organic agriculture to control insects, as Bt toxin occurs naturally and is completely safe for humans.More than 100 different variations of Bt toxin have been identified in diverse strains ofBacillus thuringiensis. The different variations have different target insect specificity. For example, the toxins classified under Cry1a group target Lepidoptera (butterflies), while toxins in the Cry3 group are effective against beetles.Researchers have used genetic engineering to take the bacterial genes needed to produce Bt toxins and introduce them into plants. If plants produce Bt toxin on their own, they can defend themselves against specific types of insects. This means farmers no longer have to use chemical insecticides to control certain insect problems.| Critics claim that in some cases the use of insect resistant crops can harm beneficial insects and other non-target organisms. Extensive ecological impact assessments have been addressing these issues. In the field, no significant adverse effects on non-target wildlife nor long term effects of higher Bt concentrations in soil have yet been observed. New concepts on the way Bt crops have been planted commercially for more than eight years. Other naturally occuring insecticidal compounds are now becoming available as alternatives to the Bt approach. Among these are chitinase, lectins, alpha-amylase inhibitors, proteinase inhibitors, and cystatin. Plants genetically modified to express these defense proteins are still in early stages of development.

Tuesday, January 7, 2020

Why Google s Digital Library Project Is A Violation Of...

A co-operation about digitizing the books in libraries was announced by Google and several major libraries on December 14, 2004. In this project, all the books in these libraries will be sent to Google for scanning and making digital copies, then they will entered into the Google search engine. At last, all the library books will be returned to libraries unharmed. Allowing all Google’ s users search the full text the these books by using Google search engine, which is the purpose of this project, can huge increase the assessment to the works open to public (Hanratty, 2004:1). This article will analyze why Google’ s Digital Library Project is a violation of international copyright law and discuss the practical implications for legislature†¦show more content†¦These rules require rigidly the users of fair use can not unjustly earn money by using these works, then the nature of the copyrighted work that can not do harm to the copyrightholder, at the same time the use which can decrease the value of the works in future market is also prohibited (Prasad and Agarwala, 2008:253). Consequently, the key point of determining whether Google’s project constitute infringement is a full fair use analysis. A.Purpose and character of the use The first factor examines the purpose and character of the use. Whether the use was â€Å"of a commercial nature or is for nonprofit educational purpose.† (U.S.C 107, 2000 cited in Hanratty, 2005:16). should be determined. First of all, Google is a ‘for-profit’ company, Prasad and Agarwala argued that although Google can not received money from books directly, it still can make profit by the advertising space which Google sell on its digital library web page (2008:258). Moreover, Google can improve its value of service by this project, which increase the value and the reputation of Google, which is might not intentional. Google may can distribute the sales revenue to the copyright holders or the libraries to create a â€Å"win-win† situation, but this action is still out of the area of â€Å"fair