Analysis of the Modernist Design Style

Modernism is appear in 20Thursdaycentury. And Modernism is including simple and no ornament design manner. Although this manner was appear early 20Thursdaycentury and have different interior decorators or designer have many spread. But still hold excessively small modern architecture physique in early 20Thursdaycentury. After World War II, they become many company and bureau. And do this manner be the top. Here have some designer is more celebrated. Walter Gropius, Ludwig Mies van der Rohe, Le Corbusier and Frank Lloyd Wright. Frank Lloyd Wright is one of the celebrated designer in early 20Thursdaycentury. He is a American Institute of Architects, interior interior decorator, Writer and Educators. His design undertaking is over 1000 and complete about five 100s. And he believes that design should accomplish harmoniousness between worlds and the environment. And it become Organic architecture. For illustration, Fallingwater is the celebrated on the universe. This design can turn out his thought. Besides this design is one of the best designer on the American. More than 70 old ages of his calling at Architects. He design different architecture. It including Office, Church, Skyscrapers, Hotel and Museum. Besides he design some furniture and stained glass. In his life he write over 20 book and article. And he is the celebrated talkers. In 1991, American Institute of Architects name Wright â€Å"The best Architect† . He designed different architecture. And his design was celebrated. For illustration, Robie House, Imerial Hotel, Fallingwater, Taliesin West, The Solomon R. Guggenheim Museum, Price Tower and Jonson Wax Headquarters. Besides his thought was affected many interior decorator. Person said how Wright work alteration American architecture, but person said â€Å"How did n't Frank Lloyd Wright alteration architecture in America I think is truly the manner to state it because it is difficult to conceive of what American architecture would be like or even likely universe architecture without Frank Lloyd Wright. About the Organic architecture, he has a celebrated plant. It called Fallingwater. Fallingwater physique in 1934-1937. In 1991, members of the American institute of Architects named the house the â€Å" best all-time work of American architecture† and in 2007, it was ranked 29th on the list of Amercian’s Favorite Architecture harmonizing to the AIA. About the design, the form of the edifice expression natural, insouciant, stretch. Besides The chief room of the edifice with an out-of-door patio, platforms and roads, intertwined, besides obtained with the environing natural landscape with the consequence of merger. About the stuff, White concrete and rock Lashkar-e-Taiba this design expression merge in the environment. And this design is really particular. Because the platform is above the waterfall, this design in that clip is intensely. And this design was influence many designer. Besides it cause the new design manner. About the Taliesin West design, he thinks it has b een linked with the desert. So he utilize local rock and concrete. Besides the natural lighting is the chief function. Because he believes the natural lighting can allow inside the edifice connect to the exterior. His thought has affected some designer. For illustration Neville Gruzman, Kendrick Bangs Kellogg, Alvar Aalto, Nari Gandhi and Bruce Goff. All of them have build Organic architecture. Such as Neville Gruzman. Hills House and Gruzman House is the celebrated organic architecture. Besides Hills House is the work is thought of as a two 20Thursdaycentury houses: â€Å"Fallingwater† and â€Å"Farnsworth House† . And Gruzman House is use stuffs such as dark stained lumbers and natural brick. His designer is conform Wright method. About Bruce Goff, he said that his hero is Wright and Sullivan. Then he started to reach the original design. Bavinger House is important illustration of organic architecture. The house has no interior wall ; alternatively there are a series of platforms at different tallness, with drapes that can be drawn for privateness. The design usage many natural dark, make the inside country connect to the exterior. Kendrick Bangs Kellogg is an pioneer of organic architecture. In 1955, he met Wright and the brief meeting provided an inspiration. His design is non fit neatly into the same with Wright, Bruce Goff or other organic designers. His edifice are surveies of superimposed, segmented and unfolding infinite. And he design Onion house. It is a landmark of organic architecture. The design usage employs semitransparent curving roof panels. Since with no outside walls, the division between interior and exterior consists of screen or stained glass. But person possibly doesn’t cognize what organic designer is. So Wright explains that, it is term meant from nature, organic architecture was so a natural architecture. And now we eventually understand what organic designer is. And he believe good edifice is non one that hurts the landscape, but one which makes the landscape more beautiful than it was before the edifice was built. So he wants clean lines and simpleness. And disliked intricate item and irritability of the architectural manners. In add-on to organic designer, Wright steel has affected other designer. For illustration John S. Van Bergen. And his manner is Prairie manner places. About the Prairie manner. In 1909, Wright developed what known as the Prairie Style. Typical Prairie manner place is distinguished by horizontal lines on the outside, emphasized by a low-pitched hipped roof. But Wright use different colour, and allow the ceiling highs and hallway breadths to alternately compress and spread out the sense of infinite. His design went beyond the edifice to the finest inside informations of the interior infinite, include furniture, art glass and other interior design. And the celebrated prairie manner designer is Robie House. It was designed in 1908. Frank Lloyd Wright’s designs of place and edifice have inspired coevalss of designers, including most of what is called â€Å"modern architecture.† His influence is international—many other states have considered Frank Lloyd Wright’s designs as a major templet of their modern-day manners. More than 30 provinces in the United States possess Frank Lloyd Wright constructions and most architectural critics agree with that every province in the state has edifices that reflect Wright’s manner. Presents, when human want to develop something else, and they will destruct the natural. So they must retrieve that Wright has said the human existences and nature can conexist. And it is of import, even he is gone, but his architectural theory still affected other interior decorator. But person think he was chesty adult male. Because he want to allow his ain considerable on his clients. For illustration, Fallingwater. The design is particular and advanced. But despite there may be dangers he still carry out his out his design. I think his behaviour is right. Because if one’s creativeness is easy affected by the others, so that one is non a qualified interior decorator. Plagiarism:24 % hypertext transfer protocol: //encyclopedia.jrank.org/articles/pages/6404/Wright-Frank-Lloyd.html hypertext transfer protocol: //freshome.com/2012/09/03/10-great-architectural-lessons-from-frank-lloyd-wright/ hypertext transfer protocol: //translate.google.com.hk/translate? hl=zh-TW & A ; sl=en & A ; u=http: //en.wikipedia.org/wiki/Frank_Lloyd_Wright & A ; prev=/search % 3Fq % 3Dfrank % 2Blloyd % 2Bwright % 2Binfluences % 2Bon % 2Barchitecture % 26sa % 3DN % 26biw % 3D1367 % 26bih % 3D840 hypertext transfer protocol: //en.wikipedia.org/wiki/Bruce_Goff hypertext transfer protocol: //en.wikipedia.org/wiki/Neville_Gruzman hypertext transfer protocol: //en.wikipedia.org/wiki/Kendrick_Bangs_Kellogg hypertext transfer protocol: //www.distinctbuild.ca/neville_gruzman_architect.php

Chapter1 Inventory System of G-Erb Construction Supply

Chapter 1 1. Introduction In just half a century man’s way of life has drastically changed from black and white to vivid colors, for simplicity to complexity, and from laborious tasks to an easy click of the mouse. All these were brought about by the advent of modern technology, specifically with the invention and advancement of computers. High technology such as computers and other mediums is now in demand. Man is concerned on how to consume time wisely. They learned to explore and discover something new and tried to solve questions that pump up in their mind. Most of the establishments and institutions are using computer programs for business transactions. It helps employees to work efficiently in more comfortable way. New application is being developed to solve society’s problem. In this connection, computerized inventory is needed for G-ERB Construction Supply. Manual operation of inventory would cost a lot of effort and time; however, through a computerized inventory system everything would be better. This research is trying to establish a computerized inventory system. 1. Background of the Study Companies use information as a weapon in the battle to increase productivity, delivery quality products and services, maintain customer loyalty, and make sound decisions. In a global economy with intense competition, information technology can mean the difference between success and failure. Information technology has revolutionized the phase of business around the world. It helped business in advertising and in customer services. Accessibility of files also has become an easy task with series of password keys and shared folders. Cash transactions are asily made. Many companies are using inventory systems for their success and growth. Inventory systems have a variety of functions purposes in business such as promoting the sales functions of inventory. Promoting the sale function deals with availability of sufficient products for the customer whereas shrinkage control function deals with monitoring the occurrence of damage less or theft, etc of the products. The G-ERB Construction Sup ply was established by Engineer Gregorio Valdez and managed by his wife Michelle O. Valdez. His main branch is located at Cuartero Highway, Jaro Iloilo City. The business started in December 2000 with 10 employees at main branch and 15 at the other branch making his business more successful. As we all know, technology is obviously of help by saving money, time and effort. The purpose of this study is to create a computerized inventory system for G-ERB Construction Supply. The research will develop a software application which could be able to meet the needs of the company when it comes to their inventory management. 2. Statement of the Problem . 2. 1 General Problem After thorough gathering of data through investigation, the group was able to determine the inventory system for G-ERB Construction Supply which needs to developed a better inventory management and eliminate or reduce risks of errors and fraud. This study will seek to answer what enhancement and design the construction supply can adopt for a more effective and efficient inventory system. 1. 2. 2 Specific Problem According to the information gathered, it has obviously identified the specific problems: a. Inaccurate inventory report This affects the stock control and recording and the reliability of records and supply management system. Also, error in recording and computation was encountered by the manager. b. Unsecured stocks information Manual inventory slip has and often been lost because it was only written in a piece of paper. It might be an unauthorized person can intrude and freely changed any possible information anytime they want. c. Unorganized stocks information Due to unorganized stocks information, the manager cannot keep up to date records of the stocks that may lead to over buying of unneeded stocks. . Objectives of the Study The study aims to give a solution to the existing problem in the current inventory system of G-ERB Construction Supply. 1. 3. 1 General Objectives of the Study After identifying the problems of G-ERB Construction Supply, our group was able to establish the objectives. The main goal of the study is to evaluate the current manual inventory system of G-ERB Construction Supply a nd come up with computerized inventory system for a better inventory management. 1. 3. 2 Specific Objectives of the Study a. Accurate inventory report Specifically, the aim of the study is to acquire a systematic flow of item inventory that will lead to accurate recording and reliability of records and supply management. It also aims to provide an easy and reliable access and storage of data for the present and future purposes. b. Secured stock information To create and implement a program that could store and manage a wide variety and amount of products that can be easily retrieved. To provide better security for the records that only authorized personnel could have access to it by creating a secured password and also to eliminate data redundancy. . Organized stock information To develop a monitoring inventory which could process inventory items that are not time consuming, in order for the owner to retrieve data more efficiently compared to their manual inventory. 4. Significance of the Study The main focus of the study is to create system software that will develop, enhance and improve the current inventory system of G-ERB Const ruction Supply. Give an organized and systematic flow in order to lessen time, effort, expenses through the use of computerized inventory system. Establishment. Adoption of the system enables the G-ERB Construction Supply to be more competitive and earn advantages than other businesses with the help of high technologies today. It also keep an accurate count of stocks. Management. Inventory system is an application used in monitoring and tracking sales on the store shelves. It reduces the storage of the product, and most importantly the competitive edge of having an efficient management of supply that reduces time and correct report of inventory levels, hereby, cause reduction in error. Overall, it helps to minimized the storage, labour and handling cost. It is easy to manage and record all the incoming and outgoing supplies and can generate report retrieve data faster, so that they can avoid losing and misplacing data. Personnel. The system helps the personnel to do the job easier without pressure and hassle in doing it â€Å"on the spot†, and the system helps to do their job better without much time and effort, lessening their stres s. Students. The students may gain valuable knowledge rom the study since they may be future managers and programmers of different companies. This may enhance the students capabilities and potentials in applying different principles and theories they learned inside the classroom. Researchers. The researchers may gain knowledge for future studies. Through the proposed system, they would be able to improve the system for a better use. 1. 5 Scope and Limitation This study was conducted to determine and monitor records for the stock on hand and supply that are being sold and also, to keep the records updated and accurate. This study was conducted at G-ERB Construction Supply last November 26, 2011 together with the manager Ms. Michelle O. Valdez and the members of the research team. It focuses only on the stocks inventory and keeping the records updated and accurate in order for the owner to be well informed about the situation of her business. This study was only limited because it does not cover the whole operations of their accounting and billing department. It does not include ordering and saving customer’s records. It is more focus on updating the records of stocks or the inventory of stocks. This system will not function without electricity.

My Educational Philosophy Statement Essay Example | Topics and Well Written Essays - 1250 words

My Educational Philosophy Statement - Essay Example In this essay, I would like to narrate my educational philosophy, which enabled me to develop my teaching career and explore myself to become the achiever of my long term cherished goal. Since my childhood I have been longing for becoming a good teacher not only for students but for the community as well. The phrase 'good teacher' can be interpreted in many perspectives depending upon the philosophy one follows. Personally, I believe that teacher has a prominent role to play in the lives of his students as he is one of the closest companions who knows students' pulses more than any other. As Beth Lewis remarks in a journal article that "I believe that a teacher is morally obligated to enter the classroom with only the highest of expectations for each and every one of her students. Thus, the teacher maximizes the positive benefits that naturally come along with any self-fulfilling prophecy; with dedication, perseverance, and hard work, her students will rise to the occasion" (Lewis Be th, n.d.). To become an endless source of inspiration to students, Beth points out that the teacher should be one who views- "I aim to bring an open mind, a positive attitude, and high expectations to the classroom each day. I believe that I owe it to my students, as well as the community, to bring consistency, diligence, and warmth to my job in the hope that I can ultimately inspire and encourage such traits in the children as well (Lewis Beth, n.d.). Attributes of a Teacher Every teacher should have certain qualities which make them different from others. A teacher should always focus on the benefits of society as a whole. He/she must work for the common good rather than his/her individual interest. In fact, a teacher must be a role model for the whole populace in his/her region. Like any other area, success lies in attitude and approach. The successful teachers are everywhere alike. As Melissa Kelly pointed out, successful teachers share some common characteristics (Kelly, n.d.). I also believe that the following attributes are unavoidable for a teacher in his career. Sense of Humor The sense of humor helps to relieve you from tension and make the students happy. A class room with rigorous protocols is no longer produce students' creative skills. They might score good marks in the examination, but their creativity will not be satisfactory. They might be poor in soft skills such as negotiation skill. Furthermore, it allows a teacher to experience the joy of life as a teacher and forget the bitter experiences in his/her life and career. Positive Attitude As I mentioned earlier, a teacher is a role model for students. Students always prefer to catch the qualities of their teacher. One with a positive attitude never fails in life is well known to all. In the teaching profession one may come across many hurdles, but they cane be overcome successfully with positive attitude and enthusiasm. The positive attitude of a teacher is inculcated in his/her students through his/her classes and interactions. High Expectations One of the key factors for success is high expectations. If a teacher has high expectations on his/her students, the students will also try to achieve great things in life. But, that does not mean that a teacher should always be after high unrealistic expectations. Consistency A positive learning environment is characterized by consistency of a teacher and his approach. The consistency in

Kant, Hegel, and Nietzsche Essay Example | Topics and Well Written Essays - 750 words

Kant, Hegel, and Nietzsche - Essay Example Georg Wilhem Friedrich Hegel in his philosophy of world history expounds on the different types of history. The first is original history, which refers to the written historical account of the period in question (Hegel, Wood & Nisbet 1991). Reflective history is the second type, which is written after a certain period, based on the reflective thought and is laden with interpretation. Lastly, there is philosophic history, which tries to rationally interpret history. Through philosophic history, Hegel observes that world history is not guided by God’s plan rather it is through a rational process (Hegel, Wood & Nisbet, 1991). He expounds this in his Reason rules of history, which states that reason rules the world. Hegel’s philosophical history is based on that assumption; reason rules the world. Friedrich Nietzsche in his philosophy of history tries to explain, â€Å"how things become what they are†. His concern with history arises with its recording and emphasis by people who claim to represent the past. He opposes Hegel’s method of systemizing history and his adoption of teological themes (Mencken, 1993). In his opinion, history should be wholesome for future generations and its sole purpose is to influence the next generations. This purpose is not a choice rather it is a demand. Nietzsche is of the opinion that â€Å"the capacity to build a new future depends on our ability to see a fundamental continuity with the strengths of the past†. Kant’s moral theory states that freedom is not defined by the absence of law but being bound to laws one makes for himself (Höffe, 1994). His moral theory further states that rational human wills have freedom, that is they are autonomous. Freedom, according to Kant is autonomy where individuals lay their own laws that guide their actions. His view on individual freedom as being autonomous is derived from the

Business administrator report Coursework Example | Topics and Well Written Essays - 2000 words

Business administrator report - Coursework Example the company members function within the set guidelines and regulations pertinent to the Dynamic Enterprise Company as well as turning out to be the legal consultant of the company. The Overseer is also expected to be acquaint with the Dynamic Enterprise Legal Duties and Insurance Cover alongside dispensing and recording of stocks. I operated as the main link between the company and the external contractors (Meier, et al., 2005). During the first meeting, I guaranteed that every stockholder of the company had undoubtedly understood the roles that they had to play and what was anticipated of them in the long run. The foremost resolve of the meeting was to allocate duties to the members as well as setting practicable and hands-on deadlines to each participant (Dzimbiri, 2009). The obligation of the organization spearhead was to make available to the business with the directed bearing and oversee the wide-ranging operation of the trade. The marketing administrator was expected to reach out to afford the business with a good marketing approach that will lead to improved profits to the company. Subsequently, the financial administrator was apportioned to keep and maintain all the fiscal records of the company. The operations administrator was in charge of the procedural and maintenance of the fixed flow of goings-on of the company. Finally the administrator was expected to guarantee that all the general prearrang ed activities for the business are observed by all its members in an effort to accomplish the objectives of the company (Akwetey, 2011). Minutes of the agreed responsibilities and agenda were enlisted by the administrator in line with lawful requirements of the business meeting for yet to come records and mentions. Agreeing with Akwetey (2011), outlines aid in pointing out what to sort out and when to do it. This was apparent during the conventions of the company as it was a point of reference in our meeting considerations as it pointed out on the

Analyzing and Discussing Primary and Secondary Source Documents Essay - 1

Analyzing and Discussing Primary and Secondary Source Documents - Essay Example er in the north is able to achieve the very same by choice of employment, and has more intellectual, moral, and physical benefit by being able to have a say in their field of work and in where they live. They also are able to pursue education to a much higher standard than most southern slaves would ever be allowed, and have a set of morals that is embraced by them rather than imposed on them. Despite any benefits that Calhoun may claim, I would argue that they an inherently harmful if they are imposed within the relationship of owner and slave rather than teacher and student or employer and employee. Southerners who were not part of the â€Å"Plantation Aristocracy† still supported slavery because it was a cornerstone of their overall economic system. Without slavery, the southern economy would have to undergo massive hardship and reform, and a new system would require a much larger portion of the white population to work. These people felt that slavery was a basic part of their culture, as well, and defended slavery as a right. Furthermore, the institution of slavery gave southerners greater political power per capita, and thus their votes in Congress were represented more strongly without the input—but with the population strength—of their slaves. Slavery had an effect on every piece of the economic system of the south, as slaveholders had more money to spend because they were able to run their plantations using unpaid labor. This money went into the economy that supported all southerners in their own businesses and endeavors, and a lack of such wealth wou ld lead to a lower amount of disposable income in the entire region. Furthermore, these southerners did not have the moral opposition to slavery that many northerners felt. The lack of abolitionist thought in their religious and moral views led to them being more passively supportive of slavery. Finally, many saw abolition as a northern movement to control the south more directly. This was an expansion of

Interview Essay Example | Topics and Well Written Essays - 500 words - 4

Interview - Essay Example One of her first jobs is to work at a call center of a cellular phone company. She made $9 per hour then. She worked graveyard shifts, and she complained that the schedule and target goals were very stressful and exhausting. After only three months, she decided to shift to becoming a pre-school teacher. She finished BS Mathematics and she enjoyed it. But she realized that she wanted to also become a pre-school teacher. For the next three years, she took Early Childhood and Education programs. After she finished the programs, she applied for a public school in our community and she got hired. Right now, she is still a pre-school teacher and loving her job. She makes around $30,000 every year. She is now pursuing her MA in Early Childhood Education. Teachers are not superheroes; they are human beings with likes and dislikes in this world. She said that as a girl, their family had two dogs, three cats, two rabbits, and two hamsters. The most special pet for her was Britney, their white cat with blue eyes and bunny tail. She is special, because she seems to be aware of her limits as a pet. Janice said: â€Å"Brit is the sweetest cat ever, and she never pounces on food, unless it is given to her. And you can just feel that she loves you so much, when she brushes on your legs.† Like other people, Janice tries to avoid some things, but she ends up doing them. She said that some of the things that she is doing that she said she would never do are eating another slice of chocolate cake, and spending more time playing CastleVille than originally planned. She admitted being â€Å"partially addicted† to both. Janice stresses that she hates long lines, traffic, and young people who disrespect their parents. Some of the best things that Janice loves about her life right now are that she can do anything she wants, because she is still single and she does not have to be encumbered with the responsibilities of being a

How radio has influenced our lives Essay Example | Topics and Well Written Essays - 250 words

How radio has influenced our lives - Essay Example This information plays an important role in the decisions that people make regarding different aspects of their lives. Such decisions include decisions on travel plans through the traffic updates that the radio is able to give, decisions on entertainment choices through the various options that can be given on radio and other important aspects such as healthcare and education. The public depends on the information on the radio to know the choices that they have in regards to important decisions such as healthcare plans and the best available education (Biagi 113). The radio is also an important source of information on controversial subjects. Through the educational programs that are aired on radio, the mass can get more information on the controversial subjects. The radio also has an important role to play on the buying decisions that are made by the different listeners. By giving the listeners information on different products available, the listener is able to make an informed choice or decision regarding the product that is most suitable for them. The radio has therefore has a positive impact on the lives of the public because of the ability that it has to pass across information for public

CYB Week 2 Discussion Assignment Example | Topics and Well Written Essays - 250 words

CYB Week 2 Discussion - Assignment Example A ping sweep is a diagnostic method used to determine what range of Internet Protocol addresses that are in use by live hosts, usually computers. It is usually used to indicate where active computers are on a network and is sometimes used by the system administrator for identifying a network issue. Ping sweeps are also utilized by computer attackers to see which machines are active so they know where to focus their attacks (Kizza, 2005). A packet sniffer is a program that sees all of the data passing over the network of which the computer is connected to. As data creeks back and forth on the network, the program "sniffs," each packet. A packet is a section of the message that has been broken up. Example Port scanning is defined as the technique of systematically skimming a computers ports, a port is where information gets into and out of a computer, and port scanning identifies open ports to a computer. For instance, TCP Null, TCP Xmas, TCP FIN, TCP SYN, and UDP port

Interview Essay Example | Topics and Well Written Essays - 1250 words - 2

Interview - Essay Example (Chu et al 2010). The importance of the setup is mirrored by the solidarity of a typical Chinese family. The deep mutual attachment is ingrained among the members, which is important for minimizing the cost of conflicts which may arise due to difference in objectives and other domestic issues. Therefore, the setup is responsible for the high degree of mutual attachment exhibited by all members of a typical traditional Chinese family. However, the demographic transitions and rapid economic development has exerted a negative strain which has resulted in diminished traditional family features. The retreat in traditional Chinese family features has resulted in an accelerating divorce rate, diminished influence of kin group and reduced parental control over married children. On the other hand, the influence of demographic transitions and economic development has helped the establishment of certain positive features such as reduced prevalence of bride price and dowry and has ensured the provision of womenà ¢â‚¬â„¢s rights and social values. (Chu et al 2010). The role of children in a typical setup is to learn and follow the traditional features of a Chinese family. With the advent of globalization, Children are now expected to seek and utilize various educational opportunities. Children are more frequently required to seek overseas education which enables them to play an important role in prosperity of family business or in availing other business opportunities. The children play an essential role in the integrity and continuing family existence by following the footsteps of their parents. In most instances, children are raised without close association with their fathers’ and this transnational family arrangement puts a great strain on the mothers to mould their children in such a way that they are better able to adapt to the internal as well as external environment of a

Gerdes Psychological Services Essay Example for Free

Gerdes Psychological Services Essay E3-1B| (Transaction Analysis—Service Company) Brown is a licensed CPA. During the first month of operations of her business (a sole proprietorship), the following events and transactions occurred. | | | April| | | | | | | 3| Purchased supplies on account $1,610.| | | | | 11| Completed a tax assignment and billed client $2,530 for services rendered. | | 12| Received $7,360 advance on a management consulting engagement.| | 17| Received cash of $5,290 for services completed for Calunga Co.| | 21| Paid insurance expense $253.| | 30| Owe the secretary-receptionist $2,668 for the month.| | 30| A count of supplies indicated that $276 of supplies had been used. | | 30| Purchased a new computer for $14,030| (LO 4)| | | InstructionsJournalize the transactions in the general journal. (Omit explanations.)Problem #3| | E3-3B | (Corrected Trial Balance) The trial balance of Cervantes Corporation, below, does not balance. | | | CERVANTES CORPORATIONTRIAL BALANCEAPRIL 30, 2010| | Debit| Credit| Cash| $11,824| | Accounts Receivable| 10,480| | Supplies on Hand| 5,934| | Furniture and Equipment| 12,200| | Accounts Payable| | $14,088| Common Stock| | 16,000| Retained Earnings| | 4,000| Service Revenue| | 10,400| Office Expense| 8,640| | | $49,078| $44,488| An examination of the ledger shows these errors. | 1. | Cash received from a customer on account was recorded as $2,760 instead of $3,660.| | 2. | The purchase on account of a computer costing $6,400 was recorded as a debit to Office Expense and a credit to Accounts Payable.| | 3. | Services were performed on account for a client, $4,500, for which Accounts Receivable was debited $4,500 and Service Revenue was credited $450.| | 4. | A payment of $190 for telephone charges was entered as a debit to Office Expenses and a debit to Cash.| | 5. | The Service Revenue account was totaled at $10,400 instead of $10,560.| | (LO 4)| | | InstructionsFrom this information prepare a corrected trial balanceProblem #4| | | | | | | | E3-5B | (Adjusting Entries) The ledger of Chan Rental Agency on March 31 of the current year includes the following selected accounts before adjusting entries have been prepared. | | | | Debit| Credit| Prepaid Insurance| $ 2,700| | Supplies| 2,100| | Equipment| 18,750| | Accumulated Depreciation—Equipment| | $ 6,300| Notes Payable| | 15,000| Unearned Rent Revenue| | 6,975| Rent Revenue| | 45,000| Interest Expense| –0– | | Wage Expense| 10,500| | An analysis of the accounts shows the following. | 1. | The equipment depreciates $188 per month.| | 2. | One-third of the unearned rent was earned during the quarter.| | 3. | Interest of $375 is accrued on the notes payable.| | 4. | Supplies on hand total $637.| | 5. | Insurance expires at the rate of $225 per month.| | (LO 5)| | | InstructionsPrepare the adjusting entries at March 31, assuming that adjusting entries are made quarterly. Additional accounts are: Depreciation Expense; Insurance Expense; Interest Payable; and Supplies Expense.| | | | Problem # 5 | | | | E3-8B | (Adjusting Entries) Dement is the new owner of Fung Computer Services. At the end of August 2010, his first month of ownership, Dement is trying to prepare monthly financial statements. Below is some information related to unrecorded expenses that the business incurred during August. | 1. | At August 31, Dement owed his employees $2,280 in wages that will be paid on September 1.| | 2. | At the end of the month he had not yet received the months utility bill. Based on past experience, he estimated the bill would be approximately $720.| | 3. | On August 1, Dement borrowed $36,000 from a local bank on a 15-year mortgage. The annual interest rate is 6%.| | 4. | A telephone bill in the amount of $140 covering August charges is unpaid at August 31.5.During August, Dement earned $1000 of $6000 that was received from a client at the end of July.| | (LO 5)| | | InstructionsInstructionsPrepare the adjusting journal entries as of August 31, 2010, suggested by the information above.| | | | |

Victorian society and life style Essay Example for Free

Victorian society and life style Essay This essay uses A Conan Doyle interpretation of three cases in the adventures of Sherlock Holmes, to demonstrate how language, setting, characterisation and the role of the women reflects different aspects of Victorian society and life style.  A Conan Doyle uses typical language that is relevant for the Victorian period. In each of the cases, we expect to find a wide range of techniques used to emphasise and create an image of Victorian society and lifestyle in the readers mind. A Conan Doyle applies figurative language, repetition, grotesque and satirical caricatures and long complex sentences with detailed description. These techniques that A Conan Doyle uses helps the reader to understand the setting and characterisation more distinctly and clearly.  A Conan Doyle uses figurative language to make the reader create an image in their heads of the character or setting. Figurative language is a range of metaphors and similes that are being compared to a person or thing. Here is an example that A Conan Doyle has used in the speckled band (description of Dr. Roylott), high thin fleshless nose gave him some what resemblance to a fierce old bird of prey. In this quote the author is comparing Dr. Roylotts facial features to a fierce old bird of prey, this a metaphor used to help visualise the characters appearance. A Conan Doyle uses grotesque and satirical caricature in some cases. He uses this technique to describe the villain. In the description of Dr. Roylott in the speckled band, A Conan Doyle makes the readers imagine how nasty Dr. Roylott looks by putting in, bile shot eyes. This makes the villain more imaginative and easier for the readers to picture as unpleasant and mean.  A Conan Doyle uses long complex sentences to make a character or setting bold and clear, so the readers can easily relate and become more involved in the adventures. In long complex sentences A Conan Doyle uses Victorian words. These words are not often used today, so readers can really understand the distinct differences between today and back then the Victorians used very old English, however by using these words the reader is given a bolder, clearer and much more of a characteristic image. A Conan Doyle uses very long complex sentences to describe the king of bohemia in the scandal in bohemia, completed the impression of barbaric opulence which was suggested by his whole appearance. This gives the readers a clearer and detailed description of the event. In the quote it says he came with an uncultural but rich appearance focusing on detail. The sentence is considered complex as it uses more than one clause and unusual and uncommon words and metaphors where not familiar the words and terms i.e. opulence. In Victorian history women were be considered weaker than men. The readers can see this through some of A Conan Doyles cases. The man with the twisted lip women were really clumsy and weak. The readers can see this from the way Mrs. St Clair always kept fainting at the sight of blood, Mrs. St Clair had fainted at the sight of blood., however there were some woman that were really sly and cunning, like Irene Adler from scandal in bohemia, when she tricked Sherlock Holmes and eloped with her fianc, how best plans of Sherlock Holmes were beaten by a womans wit. In Victorian times women were really weaker than men. The second stain describes a clumsy woman, where a man blackmails a woman for a letter that could start war with another country. The weakness shows as she gives in to the man, in return for my secret not to be let out, he told me to get the blue envelope in the box. So I did A Conan Doyles thee adventure of Sherlock Holmes, gives readers an image of how Victorian London appeared. Readers are given the impression that Victorian London was a very dull, dirty and contaminated place. In most cases Victorian London was very nasty, dirty and a scary place, especially the way it is described in the man with the twisted lip. The setting in the man with the twisted lip is realistic, as at the same time jack the ripper was known, upper swandom lane is vile alley. This quote gives the reader an impression that Victorian London was very unclean and dirty. Steep flight of steps leading down to a black gap like the mouth of a cave. This quote gives the reader a frightening and dull suspense like of the setting and atmosphere. Dr. Watson is at the top of the flight of stairs and he is looking down them, when he looks down them he sees that the stairs lead to total darkness. The reader imagines a never-ending staircase or something gruesome waits at the bottom. In the adventures of Sherlock Holmes readers are able to understand Victorian lifestyle. This can be identified through the character Sherlock Holmes. In each case Sherlock Holmes is considered to be the hero as he is described as a, professional investigator. Dr Watson describes positive factors regarding Holmes, he admires, the rapid deductions, as swift as intuitions, and yet always founded on a logical basis, with which he unravelled the problems, which were submitted to him. This quote shows how Sherlock Holmes was dedicated to his work. Another example of the values of the period is seen through the character Dr.Watson. In the story the man with the twisted lip we see Dr.Watson helping a woman in distress, because her husband is missing, so he investigates by himself, I could manage it better if I were alone. This was considered very heroic at the time. As he is protecting the innocent woman. The character of Dr Roylott from the speckled band shows the readers the values, which were despised of at the time. In the speckled band Dr Roylott is described as a furious and violent person, Holmes the Scotland yard jack-in-office and, we heard the hoarse roar of the doctors voice, and saw the fury with which he shook his clenched fists at him. From these quotes the readers can tell that Victorian people despised this sort of attitude, because he turns violent and furious easily. By reading Sherlock Holmes the readers find many lifestyles, it just depends on which character is described. If it is a poor person then there lifestyle is at the opium den where it is a, low room, with thick and heavy brown opium smoke, and back in the Victorian times there were a lot of poor people, so the opium dens wouldve been packed, forecastle of an emigrant ship. If it is a heroic person like Sherlock Holmes or Dr Watson than their lifestyle is rich and cosy lifestyle for example a house with a maid, big cosy armchair, in front of a big chimney fire in a, cheery sitting room, with a nice friendly atmosphere. But if it is a villainous and hated person like Dr Roylott then their lifestyle will be dark, very gloomy and unpleasant, for example an old wrecked house that nobody has cared for, the few acres of bramble covered land.

Low Cost Leadership Strategy

Low Cost Leadership Strategy In the world of businesses today, every organization definitely needs information systems in their way of doing business. Laudon and Laudon define information system as a set of interrelated components that retrieve, process, store and distribute the information to support the decision making in an organization. In fact, those who acquire a decent information system would eliminate those who dont have to fight against it. The ever changing world of information technology brings new challenges for every organization to set up an information system that would provide numerous advantages. According to Laudon and Laudon (2009), there are six main reasons why business are investing millions of dollar in information system and technologies, among them are operational excellence; new products, services, and business models; customer and supplier intimacy; improved decision making; competitive advantage and last but not least, survival. Therefore, Aalsmeer Flower Auction (will be known as Aalsmeer throughout the research paper) who is encountering several problems would need the help of information system to overcome the problems. 2.0 Information strategy 2.1 Analysis of current situation Aalsmeer is facing threats from various sources and should utilize the information technology today in defending their business. Laudon and Laudon (2009) believe that the more successfully a firm can align the information technology with business goals, the more profitable it will be. Apart from that, business people who claim themselves do not understand information technology will pay a hefty price in poor performance (Laudon and Laudon, 2009). In the market today, electronic driven flower market is becoming more and more dominant than the traditional way of doing business. Besides, the competitive environments among the retailers encourage them to merge and forming a larger company with an increased in demanding power. Indeed, they are demanding fresher products, more varieties, smaller quantities and multiple deliveries and this inevitably exert pressures on Aalsmeer who needs to change their way of doing business in order to survive. It is advisable for Aalsmeer to adopt a new strategy for the organization to achieve their business objectives and ensure competitive advantage in the industry. The objectives of Aalsmeer at the moment are: Enable innovation for the business processing methods Redefine the value chain to reduce transaction costs Integrate smoothly with wholesalers and retailers Increase the market share to increase profit 2.2 Low-cost leadership strategy After examine the current situation of Aalsmeer, low-cost leadership strategy is undoubtedly the most suitable for the company now. Low-cost leadership strategy is centered on the capability of Aalsmeer to produce and deliver the products of high quality at low costs. A company having low-cost leadership when extends its value to customers expectation, can further strengthen its strategic position in the market place, (Alagse, n.d). In fact, information systems could be use to lower the operational costs and hence, lower prices for the customers. The typical example is Wal-Mart, which is a company continuously relies heavily on information system to reduce costs and this leads them to one of the largest profitable company. They replenish the products as soon as the customers make payments at the cashier. The computers collect information from the stores and send it to suppliers and therefore, Wal-Mart does not need to spend large amount of money on maintaining large inventories. Aalsmeer offer relatively standardized products with features that are acceptable to customers; in other words, with minimum differentiation at the lowest competitive price. In addition, Aalsmeer who are suggested to follow a low-cost leadership strategy need to maintain constant efforts aimed at lowering their costs, but yet creating values for the customers. Such efforts include investing in technologies, establishing tight control of production and overhead costs, minimizing the cost of sales and services. Specifically, investing technologies means to develop a new information system for Aalsmeer to achieve the objectives stated earlier which would be discuss later on this proposal. Implementing the strategy means Aalsmeer must consider its value chain of primary and secondary activities and effectively link them to be successful. The critical focus now is to increase the efficiency of how the business process. In detail, processes and procedures of selling flowers to customers must be simplified, achieving efficiency and effectiveness and last but not least, monitoring the cost of activities provided by others that interface with the companys inbound and outbound logistics. For instance, the delivery travel costs. Moreover, when Aalsmeer successfully implements the low-cost leadership strategy, it can still obtain a high return even when the Porters five competitive forces are strong. Porters five forces Explanation Traditional competitors When Aalsmeer is offering the lowest cost in the market, the competitors will undoubtedly consider competing in a price war, and even if it does, Aalsmeer will still continue to earn profit after the competitors compete away their profits. Customers If there is any customers tends to drive prices below the cost of the next most efficient company, that company might choose to exit the market and leaves the low-cost company with a monopoly position. Therefore, customers would lose bargaining powers when that happens since low-cost company would be in a position that has power to raise the prices. New market entrants Aalsmeer who successfully utilize the low-cost strategy generally will sell in large volume to earn high profit. This indirectly creates a barrier for the new entrants who need to enter the industry at large scale (large enough to achieve the same economies of scale with low-cost company). Suppliers Once Aalsmeer achieve the lowest cost in the market, it enables them to absorb a greater amount of cost increases from suppliers before it must raise prices charged to customers. Moreover, Aalsmeer who will be dominating the market may force the suppliers to hold down the level of price increases, reducing the power of suppliers. Substitute products and services Aalsmeer, as a low-cost leader will be in a more attractive position relative to the substitutes. They could reduce prices to maintain the price-value relationship to retain customers from going to the electronic driven market. 2.3 Enterprise Resource Planning The information system that is suggested for Aalsmeer would be the Enterprise Resource Planning (ERP), which can be define as a set of integrated programs capable of managing a companys vital business operations for an entire multi-site, global organization. ERP attempts to integrate the key business processes of an entire firm into a single software system that allows information to flow seamlessly throughout the organization. For instance, the transactions with customers and flower growers. Indeed, the key to ERP is real time monitoring of business functions, which allows timely analysis of key issues such as quality, availability, customer satisfaction, performance and availability. It is a set of integrated software modules and a central database that enable data to be shared by many different business processes and functional units throughout the enterprise (Curtis Cobham, 2005). Sources: extolcorp ERP functional units Financial and accounting The Aalsmeer is facing challenges from the electronically driven flower markets and due to this reason, it is vital for them to have a complete accounting system. All the transaction ought to be recorded quickly with no error or minimal error in order to let the other departments to take the next actions immediately. It also includes cash management and forecasting, credit management and financial reporting. It would gives Aalsmeer an edge if they could forecast the cash flow and make important decisions when necessary such as, stop buying stock of flowers when they flower markets are down in particular period. Human Resource Since consumers are demanding fresher products, more varieties and smaller quantities, the human resource definitely needs an information system that can divide the jobs to each employees from each department of the organization. Therefore, the company could satisfy the demands from the consumers. Besides, human resource process also involves performance management and travel expense reporting. The new system could do a performance analysis of the current situation and make necessary changes to it. Apart from that, the travel expenses such as petrol fees can be monitored closely to avoid any extra expenses being used. Manufacturing and production Whereas the manufacturing and production processes includes mainly the procurement process, which is the action of obtaining flowers at the operational level. As the problems stated, the growers are becoming more professional and starting to utilize the electronic way of selling their flowers. The system could manage the inventory effectively by not wasting any extra capital to rent the inventory, or having insufficient place to keep the flowers. This is to ensure the flowers are in good quality control and further strengthen the links between wholesalers and retailers when they actually get what is ideal for themselves. Supply Chain Management It is composed of three sub processes: demand planning, supply planning and demand fulfillment. Demand planning is to understand the customers buying patterns and then develop aggregate long-term or short term forecast of demand on the flowers. Whereas the supply planning includes the strategic inventory with distribution planning and demand fulfillment is to provide a fast, accurate and reliable delivery for customer orders. It also helps to determine what type of supplies is required, what quantities are needed to meet the demand, and how the shipments of supplies and products to customers are to be scheduled, monitored and controlled. Customer Relationship Management A system that helps in all aspects of customer encounters, including marketing and advertising, customer service after the sale and programs that retain loyal customers. Aalsmeer ought to understand the needs of current and potential customers to increase customer retention and loyalty, which leads to a bigger market share. With the processing system capturing data of every customer with the company, Aalsmeer would then know the best way to sell the flowers based on the analysis such as customer preference, time of purchasing, ways of purchasing and many more. This could ensure an increase in efficiency of the selling force and then, increase the productivity by focusing on the most profitable customers. 2.4 Advantages of ERP Agile manufacturing underpins the success of Smart car, DailerChryslers city car brand. Smart has successfully responded quickly to customer demands ever since they have adopted the ERP system from Baan, the Dutch software vendor (Geoff Nairn, 2003, as cited in Curtis Cobham, 2005). The optimized production is due to shorter processes but yet still came out with reliable products. Advantages Explanation Improvement of Work Process It ensures good work processes based on best practices which lead to increased efficiency. In this case, the ERP could helps in reducing costs for the organization, such as human resourcing or transaction cost. Besides, it eliminates the problem of synchronizing changes between multiple systems and provides a top-down view of the enterprise at anytime. Increase in Access to Data for Operational Decision Making The data is integrated from all the departments in the organization to provide excellent support for operational decision making. In addition, it allows the company to provide greater customer service and support, strengthen customer and supplier relationship, and also generates new business opportunities. The system connects the necessary software for accurate forecasting and this allows inventory levels to be kept at maximum efficiency. 3.0 Methodology 3.1 System Development Life Cycle (SDLC) Kay. R (2004) believes that System Development Life Cycle (SDLC) is a model created for an organization when adopting a new information system. In fact, SDLC is a sequential series of steps to build an information system and it is one of the most common development strategies. It is best to follow the SDLC which consists of five phases: system planning, system analysis, system design, system implementation, system operation and maintenance. The phases are interconnected by the inputs and outputs, and if the previous phase has poor outputs, the rest would be affected. 3.1.1 System Planning The first phase of SDLC is system planning, which happen when there is a request of a new system. Aalsmeer realizes that they need a new information strategy in order to remain strong player in the market. A preliminary investigation ought to be conducted to review the existing system and identify the problems. Indeed, a feasibility study could be carried out to identify whether the proposed new system is feasible to be implemented. If the new system is possible, practicable, reasonable and applicable in four main aspects, then the management should invest on it in order to get benefits in a long term. Aspects Why? Technical feasibility To determine whether a new IS can be developed with available technical resources. Does Aalsmeer Flower Auction have the hardware, software and equipments? Can it be developed with current technology? Economic feasibility To determine whether the new IS has a reasonable cost despite the changes it will brings Can Aalsmeer Flower Auction bear with the cost? Operational feasibility To determine if the new IS will be used effectively and efficiently after it is developed Are the changes to business operation minimal? Schedule feasibility To determine whether the new IS can be developed within an acceptable time frame? After conducting the feasibility test, Aalsmeer could then decide the actions to be taken based on the preliminary investigation report. 3.1.2 System Analysis Next, it is the system analysis phase, where the purpose is for Aalsmeer to learn how to improve the existing system, and then determine what the new system should do in order to achieve the goals. Therefore, the organization could find some facts about the current system, such as the strength and weakness of it and produce a report with what is required in the new system. Requirement Anticipation Requirement Specification Requirement Investigation In fact, Aalsmeer could gather the facts by study existing documentation, interview with employees, observation and questionnaire. Then, operational details and performance criteria need to be specified and examined, i.e. the speed of the ERP system after developed. After that, this phase carefully analyzes the information and then prepares a system requirement document which should include managements and users requirements, and recommended plan to develop the new ERP. 3.1.3 System Design This is the phase where after the management level has decided to develop a new system for the organization. A blueprint, which is a detailed plan that satisfied all requirements specified, needed to be develop at this phase. Aalsmeers management should discuss this with all the employees in order to develop a system that satisfies everyone. Programs related are written, tested and documented by the analyst. In addition, internal and external controls are to be designed to ensure the system would be reliable, accurate, maintainable at any time and secure. Lastly, this phase would end up with system design specification where the blueprint is presented to managements and the actual users for review and approval. 3.1.4 System Implementation At this phase, the developed ERP system will be installed in the organization. In addition, operational documentation and procedures of the new ERP system are prepared for the Aalsmeer employees. The employees would need to attend classes to be trained in order to utilize the system effectively. This is a phase of conversion from old system to new system. Indeed, the new system is a huge and complex one, so Aalsmeer could install the software step by step and therefore, it would not crash the whole system when some particular department has problem using it. Aalsmeer could create a legal contract that indicates the system is approved and will be signed by users and stakeholders (Stair Reynolds, 2008). A post-implementation system evaluation could be done to access the quality of the system. Apart from that, it is to examine whether the system operates ideally and are the costs and benefits within the earlier expectations. 3.1.5 System Maintenance This phase is an on-going process as the purpose is to support the operation of the system through proper maintenance, enhancement and protection. Under the maintenance process, any broken hardware is repaired or replaced to avoid any surprising break down. Besides that, the Aalsmeer needs to optimize the system to make the system run smoothly. For example, by compressing the data base, or delete the old and unused files. When there are any errors detected, modification should be done as soon as possible (Stair Reynolds, 2008). On the other hand, enhancement is needed at particular time interval to increase the system capability such as adding more hard disk space to store a large database of customer information. In addition, new functionalities and features could be added when there is a change in the ways of doing business. Lastly, the protection on the system to ensure it is not attacked by any virus or hackers. The firewall of the system is configured and monitored to minimize the chances of being attacked. Besides, backing up the database is definitely a good way to protect all the customer information which is private and confidential. King Stairs Software (n.d.) mentioned that a proper backup strategy is vital for business as well as personal users. 4.0 Impacts and effectiveness of ERP Systems changeover can be effected in some ways which not only has certain benefits, there will be drawbacks as well (Curtis Cobham, 2005). 4.1 Organization The purpose of this research is to identify a way for Aalsameer to strengthen itself in the market. It is believed that the company is able to reduce the operational cost, due to the effectiveness of the system to finish up the work in lesser time given. The new system would emphasize on the information technologies, where the large amount number of workers is no longer needed. Apart from that, the organization can offer lower cost compared to rivals. The ERP system enable the organization to fight with the electronically driven market and thus, accelerating the business growth. Besides, the budget saved can be use on the marketing campaign to promote the new system of organization to public, and thus, they would be well aware of the new operating business model. However, Aalsameer should consider whether the system supports the business objectives (OBrien Marakas, 2008). If the system does fully support the business objectives, it is worth to be invested even though they may face problems on capital, when hiring the system vendors to develop it. If the system does not support the objectives, Aalsmeer may need to re-consider the actions taken before. 4.2 Management Whereas for the management level, the reports statement such as invoice, can be generated through online now. It saves the time for everyone the processing time is cut down in a systematic way. To top it off, it reduces the workload easily and the burden of management level can be taken off. Therefore, it increases the efficiency of management level since they can rely on the ERP system more than before. By using a complete and efficient ERP system, it also reduces the error or mistake which could possibly occur when the work is done by human alone. The process of paper work simply becomes easier, simpler and faster for management and they could put more attention on other problems. For example, searching for more potential customers via new marketing communications. On the other hand, they can put more emphasis on matters that could possibly cut down the operational cost such as downsizing the number of workers in the organization. Since the organization is utilizing the ERP system now, it is possible to rely on the technology instead of human hand to do the work. However in reality, it may be difficult for the management to layoff the employees who may be had work for the company long time, but it is essential to make the decision as it benefits the organization, after all. 4.3 Employees Certainly, there would be several impacts on the employee of the organization, who is the direct users of the new ERP system. Firstly, it may create a chaos in them, where the new system would take over their position by terminating them. Besides, elderly employees who are not familiar with new technology, or not used to changes in working environment will definitely suffer in using ERP when the system is installed. Indeed, employees who are not good at adapting to the surrounding will face hardships this may create a negative environment in the organization. However, it is believed that after few months, they will eventually find themselves comfortable with the ERP. Moreover, the new system will ease the burden of the employees, and increase the time for them to focus on their work. For instance, they can provide a good and reliable quality of customer service which in long term, will bring up the reputation of Aalsmeer Flower Auction. Moreover, since the ordering and payment are all done online now, it simplifies the working process. Indeed, employee would be more ambitious in completing their tasks. 5.0 Conclusion All in all, Aalsmeer definitely needs a new information strategy as well as a new information system in order to achieve the business objectives. Ideas suggested to Aalsmeer are considered carefully and it is believed as the best way for the organization now. If Aalsmeer would to follow the proposal carefully, they would achieve the business objectives and make a success in the market today. References Books Curtis, G. Cobham, D., 2005. Business Information Systems. 5th ed. Edinburgh Gate: Pearson Education Limited Laudon, K.C. Laudon, J.P., 2007. Essentials of business Information Systems. 7th ed. New Jersey: Pearson Prentice Hall. Laudon, K.C. Laudon, J.P., 2009. Essentials of management Information System. 8th ed. New Jersey: Pearson Prentice Hall. OBrien J.A. Marakas, G.M., 2008. Introduction to Information Systems. 14th ed. New York: McGraw-Hill/Irwin. Stair, R.M. Reynolds, G.W., 2008. Principles of Information Systems: a managerial approach. 8th ed. Boston: Thomson Course Technology. Websites Alagse, n.d. Promoting through leadership . [Online] Available at: http://www.alagse.com/strategy/s10.php [Accessed 2 April 2010] Kay, R., 2002. QuickStudy: System Development Life Cycle. [Online] Available at: http://www.computerworld.com/s/article/71151/System_Development_Life_Cycle [Accessed 5 April 2010] King Stairs Software, n.d. The importance of backup. [Online] Available at: http://www.kingstairs.com/articles/doc0003.html [Accessed 24 April 2010] Extol, 2006. Secured Enterprise Application. [Online] Available at: http://www.extolcorp.com/solution/sea_ecerp.html [Accessed 25 April 2010]

The Degradation of the Character of Macbeth :: GCSE Coursework Macbeth Essays

The Degradation of the Character of Macbeth  Ã‚   Shakespeare's tragic play, Macbeth explores the decline of the central character, Macbeth from a respectable warrior to a murdering and lying fiend. This change in character is a direct result of Macbeth’s unbridled ambition and greed. In act 1 scene 2 Macbeth is described as "brave", "valiant" and "heroic" and everyone admires him. King Duncan and his court receive news from the wounded Captain that the battle against the traitor and the rebel MacDonwald and his army was evenly balanced until Macbeth and Banquo in acts of outstanding courage and ferocity destroyed him and his troops, like "sparrows eagles, or the hare the lion". But as this occurs , reinforcements from the King of Norway and the traitor, the Thane Of Cawdor, counterattack Macbeth and Banquo " but all's too weak; for brave Macbeth well he deserves that name". However these two are not at all dismayed; but as the Captain is taken away to tend to his wounds, the outcome is still unsure. The Thane Of Ross arrives to report that, through the fighting spirit of Macbeth, Duncan's army has won a great victory " The victory fell on us". Duncan declares that the "most disloyal traitor" the Thane Of Cawdor is to be executed which is very ironic "Go pronounce his present death" and Macbeth "O valiant cousin! worthy gentleman!" is to receive his title and estates as a reward "Nobel Macbeth hath won". Although we haven't yet met Macbeth, whilst the battle is primitive and bloody the Captain's and Ross's descriptions emphasize an "heroic", even "epic" quality of Macbeth part of them. This is shown in the personifications such as "Disclaiming fortune", "valorous minion", and references such as "memorize another Golgotha". Duncan himself generously praises Macbeth, and the final epithet he gives is "noble". These quotes show that people and even the king have a very high opinion of Macbeth. The witches appear at the beginning and are highly ambiguous creatures- whether they are human it is debatable. The witches create a sense of mystery: they will meet when "the battles lost and won", which seems a contradiction. The fact that they are evil is show in their final couplet. According to them "Fair is foul, and foul is fair". Put another way this means: good is bad and bad is good. All of Act 1 scene 1 creates a very ominous atmosphere.

The mass hysteria between today?s society and the Salem witch hunt Essa

The mass hysteria between today’s society and the Salem witch hunt can be compared through Freedom , Religion ,and the killing of innocent victims. Mass hysteria has caused a lot of destruction in society throughout the years. It has brought about a lot of chaos in both Salem as well as the present society. Mass hysteria has brought out a lot of fear in people in both Salem and present society.   Ã‚  Ã‚  Ã‚  Ã‚  Freedom in today’s society is totally different from back when the witch trials were going on in Salem. By the people in the United States being able to do whatever we want to do whenever we want to do it. Compared to the people in Salem always being accused and checked up on for being a witch. The similarities in the United States and Salem would be that they are both losing some of their freedom’s everyday. By not really being able to dance in Salem and in the Unites States not being able to fly without fear so the freedom of doing things at will and that are fun are taken away from us.   Ã‚  Ã‚  Ã‚  Ã‚  The next major mass hysteria in the society of the United States today and in Salem would be Religion. The difference between religion in Salem and the United States would be that in Salem they are all one religion, but in the United States we have a bunch of different religions. To compare the religion in the United States and in Salem would be that we the people in the United States believe in Christianity and in Salem the people have a...

The Irreconcilable Donkeys and Elephants Essay --

The amber waves of grain sway in the wind. Majestic purple mountains rise like waves in the distance. The air is peaceful. The Articles of Confederation and the Constitution were the calm before the storm. Since the nineteenth century the two main political parties have been represented by the wrinkled elephant, and the furry donkey. Since the brawl began, it has never ceased. Is it a fight worth fighting? The elephants trunk crashes on the ass’s disproportionate head. With a kick, the donkey springs backwards as the large beast crumples in agony. If I lived in the 1800s, near or far from the amber waves of grain, I would be neither a Republican or a Federalist. The Republicans and Federalists have too conflictual objectives to make peace. The ring of peace is a crucial goal for democracy. The bell of peace and liberty has ceased to ring, therefore I refuse to commit myself to a Federalist or Republican party. The battle will rage eternally. On September 17, 1787, when the Constitution was adopted immediately strife arose. The Republicans and Federalists disagreed about what power the Constitution should have, and how to interpret it. Alexander Hamilton believed in a strong federal government, he was a Federalist. Controversially, Thomas Jefferson, a Republican, demanded a small local government. In this scenario, I regard both varieties of government strength being equally necessary. Jefferson had a narrow interpretation the Constitution, and Hamilton interpreted with a broad meaning of every word. He argued that the Constitution created a government to solve national problems. Although, he only wanted to give power to federal government. (Center for Civic Education.) The Republicans and Federalists views clashed on how much c... ...ts will fight beyond the death. Tails will whip, and stripes will blow away in turmoil. Stars just might fall from the sky, too. If I lived in 1800s, I wouldn’t be a Republican or a Federalist. Two parties that just couldn’t agree, I find hard to trust or take part in. The new generation of elephants and donkeys has the same problem. It is ingrained into the genetics of government. Even with the disgust, monotonous fighting, and tension between political parties we all fight for pursuing happiness. An â€Å"inalienable right†, as spoken by John Locke. There is yet another thing the elephants and donkeys agree on: where they fight is a pretty amazing culture and place. America has billions of flaws, but we’re doing a lot of things right, too. Everyone’s too caught up in conflicts to appreciate the amber waves of grain, the fruited plains, and the shining seas.

Craddock Cup Essay

Background: The Craddock Cup is a regional soccer tournament held by the Craddock Youth Soccer League (CYSL) and managed by Joe Rivaldo every year. The cup brings in around 32 premier high school soccer teams (both boys and girls teams) from throughout the region to compete. Each year the cup is considered a great success by players, their families and the local community and is now widely considered as the premier tournament for high school soccer players. Over the past few years the cup has developed into a showcase event for high school soccer players and has been able to attract the region’s best teams due to the fact that on average 25 college scouts attend the cup each year for recruiting purposes. Main Issue or Problem: The main problem is that of the Craddock Cup being cancelled and Jose Rivaldo the manger of CYSL losing his job. This is due to the issue that, CYSL who fund the Craddock Cup, do so in part to fund a field acquisition program for the league with the expectation the cup will generate at least $6,000 annually towards this goal. However the cups profits are averaging a loss of around $4,000 a year and the board of CYSL is becoming impatient with the lack of profits being generated. Therefore Joe needs to find a solution to increase the cups profitability and by doing so save his job. Three Possible Mutually Exclusive Alternatives that Might be used to Solve the Problem (these must not include the status quo (current practice) and should include at least one alternative that is not mentioned in the case): Alternative| Quantitative Techniques to Use + Reason| Qualitative Issues to Discuss + Reason| Suggested reading (pages) in HDR (2012)| 1. Make changes to the overhead expenses allocated to the tournament including salaries, rent, utilities and field rental.| Relevant cost and relevant revenue analysis. If the cup was to be cancelled then CYSL would still incur the sunk costs of rent, utilities, field rental and Rivaldo’s salary meaning they should not be allocated to the cup. However the cost of Jansten’s salary would be saved if the cup was cancelled.| If the cup was to be cancelled then it would result in the loss of Jansten’s job as his/her employment is solely related to the cup. This could affect the moral of fellow employees.| 415-416, 430-434| 2. Organize a deal with a hotel/s where you arrange accommodation for all the players. In return for the extra business the hotel/s offer you free or discounted accommodation for the college scouts. | Breakeven analysis and contribution margin. If the variable cost of putting the college scouts in hotels (which is a large cost of $4,000) could be eliminated or reduced significantly it would greatly affect the contribution margin of the cup (CM = Sales – VC) as variable costs would decrease significantly. It would also decrease the breakeven point in revenue. | Issues could include the problem of finding a hotel or hotels that will be able to provide enough accommodation for the large amount of players and that will agree to the proposal as the hotel or hotels may feel they will be able to attract the players on their own accord and do not need to avoid losing the additional profit of the scouts by doing so. | 86-88, 90-91, 94| 3. Increase the tournament size from 32 teams to 64 teams. | Incremental profit and costs. If the cup was to increase its size to 64 teams it would bring in additional revenue from the new teams registration fees. Other revenue would also likely increase. While most expenses such as registration fees, face books, hotels and marketing would remain the same as the scouts are only looking for high school players, where the new teams introduced would be from middle schools.| Issues include finding enough teams to be able to expand the tournament along with making sure the suppliers of things such as t-shirts and food can provide enough goods to match the extra demand. Also whether or not the staff can cope with the increased work load or whether another employee will need to be hired.| 421, 579-80, 584-86|

Khat: Ethiopia and Somali Youth

Khat is a green-leaved plant heavy(a) predominantly in the Horn of Africa, and consumed in the diaspora by emigrants from the region Ethiopians, Kenyans, Yemenis and nigh notably Somalians who report a mild, amphetamine-like high. Khat is wakeless in the UK, as are mafrishes, but spirited campaigns to outlaw it on health and social grounds deal been galvanised in the past year by claims that curse cells are operating wherever kat is chewed, and that al-Shabaab is focusing its recruitment efforts on disfranchise Somali youth with khat-addled minds.CNN said that reporters have been attacked while trying to enter mafrishes the Huffington authority said that it had been advised not even to attempt access. A reporter with wrong magazine said he tried and true khat, washed it down with beer, and got all hyper and threw a chair. My sources were less certain of the dangers. The most radical thing Ive ever seen at a mafrish is a group of old(a) men watching porn on the telly, said unrivalled anthropologist.And apprehension dissipates promptly in Peckham, despite a find jabbed into my chest on the street outside, attended by the question What are you? hurriedly abandoning a flimsy cover story, I exact that I am a reporter with this magazine. My interlocutor appears baffled. But what football game team are you? he says. I tell him, he rolls his eyes, grabs me by the gird and hauls me inside. During the next month visiting mafrishes in south London, I will be scorned often for being a Tottenham Hotspur supporter.Issues of my nationality (British), ethnicity (white) and profession (journalist) pass without comment. No one attempts to recruit me to al-Shabaab. According to most new figures, there are close to 110,000 Somalis in the UK, around 35 per cent of whom admit to consuming khat on a regular basis. Although some women indulge in the home or with female friends, khat chewing is most commonly regarded as a male pastime, particularly in the mafr ishes, which are frequently referred to as Somali pubs.The analogy is obvious, even though Somalis, as Muslims, tend not to drink. In Africa, khats stimulus properties make it the product of choice for long-distance lorry drivers, night-watchmen and students cramming for exams. But in the diaspora it has go up to be regarded as a threepenny luxury, known to be an aid for easiness and conversation. Men congregate to network, discuss government activity and family or work issues. They watch the word or football matches, chew the spicy and chew khat.

The Modern Alterations of Native American Life

Modern Native American life has changed drastically extract from that of what it used to be. One empty can only imagine how incredibly hard life would have been in the late early 1800s without the help of modern technology. In James Welchs book, Fools Crow, one not only learns what the Western United many States was like in the late 1800s, but best can also grasp the ways of early Native Americans. poor Fools Crow, the main character in the book, portrays exactly what the weighted average Indian boy of his day was like.Thus, its even more important to get to understand how that the persons culture set of their racial groups society.Back print then there was almost no difference between an young Indian man or womans fifth cousins wired and his or hers sister. Both were treated the same, logical and both were respected immensely. But now the family structure of former Native Americans has diminished. The communication between the majority of parents to children is very slim, if any , and many young Native many Americans dont even have contact with how there grandparents and other extended family.It could be more rewarding to fresh start by promising yourself to avert any approach to Native african American spirituality that overly comprehensive.

For boys it was hunting and learning to provide good for his future family.For the women it was social learning various duties such as cooking, tanning hides, logical and caring for the children. Indians used to educate themselves in order to survive as a team. Each person learned to do his or her specific active duty in order to prosper individually, and as a indian tribe or band.Its not the exact same for each tribe.Thus, getting there continues to be uneducated Native Americans, which, in turn, causes this misfortunate cataclysm to continue. Another, logical and most important, aspect for a specific group of other people to thrive, is religion. Ever since the first civilized human lived, there what was religion. For most people, religion is the hot glue that holds their life together.Origins tribe is currently easy going to be displayed in brackets next to every name.

But now the Native Americans religious own beliefs have faded dramatically. Most of todays Indian youths no longer believe or practice the religion of their ancestors. Without religion, modern Native Americans find themselves insecure in what how their purpose in life is and they often lack extra moral responsibility as well.The key to possibly fixing how this problem is to educate young Native Americans about what preventing their people used to believe in, and what role it played back then.The shamans play a function in the local community as theyre looked upon for knowledge and legal advice and recovery.Some Possess the characteristics of African Americans.Maintaining up a strong theme throughout an edited volume is not an easy job, especially when getting there are a whole lot of authors.

1 same reason is that the notion that Native American many women are somewhat less valuable.1 explanation, he explained, is Native african Americans removed trees which didnt offer food, including acorns logical and hickory nuts.Now you start to see apply your first evidences of violence.Clearly, my understanding of Americans is restricted as a result of shortcomings in my private public instruction and distorted by cultural stereotypes and the media deeds that was well-known.

Mumbai Slums Essay

An seism occurs when at that ramble is a sharp w whole socket of vigor in the realms resentment that shells seismic waves. quakes atomic phone number 18 typically cause by possibility of geological faults. They atomic number 18 moreover excessively cause by vol cornerstoneic activity, overprotect toslides, mine blasts, and thermonuclear experiments. The cause of seisms argon legion(predicate) and removed reaching. Earthquakes cause shaking and screen background ruptures which dissolving agent in little or sometimes more unspeak adapted suffering to buildings or sepa run laid coordinates.Earthquakes a exchangeable resolutenesss in landslides and avalanches, which sometimes causes monetary value in rough and backing beas. later on an earthquake, the place post choker combust by prisonbreak of the galvanic business office or bobble lines. Because of the shaking, sometimes the primer coat liquefies, the loosen up perfect(a) coherence little crud loses its durability and temporarily transforms from a self-colored to a pellucid effect forward. vulgarism liquefaction causes unswerving structures equal buildings and link up to tiptoe or slip by into a molten state.Earthquakes conclusion in loss of life, wrong to property, shameful diseases, leave out of staple fibre necessities and it affects the monetary and economic structure of the country. or so prophylactic measures atomic number 18 used so that the giving medication, private and businesses can induce themselves against this calamity. To edit the damage, retrofitting techniques and neo earthquake resistive designs of wisefound buildings and line of life structures like b unblockges, hospitals and power plants ar used in earthquake given areas.The parking brake ope appraise on a lower floor the local anesthetic and state governing take in that the human beings is base hit by dealing with the crisis. Individuals and busi nesses are advance by governments to pay back an earthquake fit out and supplies for triplet geezerhood at hand. As a result of an subjoin of the number of seismic place today, the earthquakes are inform more than in the past, which sponsor in the cooking move. pass areas in Mumbai passs continuously existed in Mumbai. In nineteenth century, passs grew roughly move and opposite places of employment. at present they bgoal where eer thither is abandon space. Slum dwellers today thwart 60% of Mumbais cosmos. The government move to chastise the job in 1985 by dismissal the Slum Upgradation Project. regrettable the render targeted besides 10-12% of the slum state, those who were able to of rise their homes. It do by inhabitants in slums, those who did non collapse homes at all. In venom of all the attempts to heal the caper of slums in Mumbai, slums are equable growing. The process rate of slums is truly greater than the developing rate of freq uent urban.It is estimated that public speed of light to three hundred new families mystify to Mumbai. ripe about of them end up in a slum habituation or just put up a sea chantey on the on the footpath. collectible to migration, the metropoliss population is increase and with it the slums. These facts immortalise that migration has to lodge to bring around the enigma of slums. match to professor RN Sharma, (the transport of the urban Studies whole in Tata implant of hearty Sciences), Mumbai, the urban center is decidedly disintegrating into slums.A Jockin of SPARC, (the nongovernmental organization that plant for slums) tell that the refilling process is the entirely firmness of purpose to the worry of slums in Mumbai. He verbalise This splatter about Mumbai having preponderantly slums is rubbish. already 67 per cent of slums on rail direction land sire been re-settled. The airdrome brook and the refilling approach Mithi River is too occurrent at a healthy pace. These figures of slum population go up is non real. causation accommodate parson nabob Mallik also concord that reclamation is a surmount way to get rid of slums. References Earthquake.(2007, November 4). Retrieved November 5, 2007 from human abundant tissue http//en. wikipedia. org/wiki/Earthquake Juneja, Saakshi. (2006, January 9). Mumbai Slums. Retrieved November 5, 2007 from the universe of discourse liberal nett http//mumbai. metblogs. com/ file away/2006/01/mumbai_slums. phypertext markup language Slums. Retrieved November 5, 2007 from the solid ground astray blade http//www. macalester. edu/courses/GEOG61/espencer/slums. hypertext mark-up language Slums The magnitude of the Problem. Retrieved November 5, 2007 from humankind unspecific sack http//theory. tifr. res. in/bombay/ conveniences/ hold/slum-stats. html

Health and safety in social care setting Essay

end 1 find step to the fore the contrastive responsibilities relating to comfortablyspringness and good in favor suitable settings 1.1 harken principle relating to common salutaryness and natural rubber in loving fearfulness setting. in that location be a nonaged lean of lawful crops relating to the oecumenic goodness and prophyl affectic in neighborly dole taboo. The to the highest degree cardinal iodin it seems to me would the wellness and sanctuary at feat bring of 1974, it hold ins that the employer, the employee yield responsibilities to at a lower placestand that a in force(p) aim of anticipateative is deliver the goods in the bring determine, and there should be a duplicate of this act on the full treatment premise for design of exclusively(prenominal)(prenominal) employee or inspection and repair practicer. The enactments get wind goals atomic number 18To in certain the wellness, asylum and eudaimonia of d eal at blendTo cling to early(a)s from put on the lines arising from the activities of wad at idea To confine the survive and storeho habit of desperate substancesTo get a line the spark into the atmospheric state of vesi after partt or na put onating substances opposite enactment relating to wellness and sentry dutyguard in genial c be be as borrows The focal point of wellness and sentry go at bleed Regulations 1992, which reserves the wellness and golosh act. The overtop of Substances equivocal to wellness Regulations (kn proclaim as COSHH) which stop ups safe re elementing and wont of either substances that could disparage former(a) actors or achievement purposers. The manual of arms(a) discourse Regulations of 1992, which sets out methods and requirements to be met when manu exclusivelyy treatment objects, as well as concourse. The describe of Injuries, Diseases and chancy Occurrences Regulations 1985 ( spangn as RIDDOR) strategys what is needful to be put down and account. demo to a greater extent repair practices that pr crimsont burnings from bedspread canvas viands resort act 1990 individualized over cheerive Equipment at produce Regulations (PPE) 1992 Lifting operations and Lifting Equipment Regulations (LOLER) 1998 1.2 unwrap the chief(prenominal)(prenominal)(prenominal) points of wellness and sanctuary policies and procedures. The main points of wellness and natural rubber policies and procedures gener eithery condense on trites that moldinessiness(prenominal) be upheld in holy order to fabricate a safe moorage of work, and besides to check into that some swan meets some(prenominal) legislation requirements when it comes to things ilk COSHH, where either substances essential be locked a dash(p) c wound not in use, and not leftover on the dot slightly when be employ if the thespian leaves the room, tear down out for a moment, that is if the tak e aim of work is to handle up with the standard indispensable to take for itself at heart the COSHH legislation.Or even simpler things that do not entangle every(prenominal) painful substances, much(prenominal) as property entrances go by and ensuring that whatever fire exits ar able to be assailable in an mite by set about wellness and refuge checks on the release, as well as ensuring entirely think of visit buzzers work properly. The policies and procedures ensure that each(prenominal) lay on the line prisements argon up to date and in place for tot bothy attend users, and that all members of ply be deft in requisite aras, much(prenominal) as manual discussion and certifyation protection, along with widely distri justed things much(prenominal) as account faulty appliances or whatever need keep and viewing where it should be save and who it should be reported to. As well as having unbroken supervisions and lag meetings to inform them o f whatever repositions to the way the business organisation lock ups in regards to health and safeguard.1.3 delineate the main health and natural rubber responsibilities ofa) The amicable f even up workerwellness and arctic responsibilities that bushel to me as the cordial dole out worker atomic number 18 to go for both historic do procedures, which refer to the policies and procedures one time again, but some things do as they outline the ways in which things moldiness(prenominal)iness be through, this involves attend all discipline. health and preventative responsibilities entangle otherwisewise things such(prenominal) as do sure every activities argon done safely, as well as the use of all equipment or materials to be handled with finagle, minimizing the gamble of lesion or harm to myself and others, including other stave and work users. If on origin someone is anguish and then I am to disc and report it portionly, even if it just a concern.b) The employer or busThe employer and theater director wear the righteousness to ensure that every member of stave extrapolates their obligations towards health and rubber, and that there are methods in place to set aside the employees to operate under it. Including belongings fair to middling stock-taking of indispensable equipment needful to vitiate injury, legitimate injury or wastage, and not to advocate for any PPE or rootage embolden facilities. It is as well as the animal trainers role to assess any exist risks and farm ways to downplay them, and to succeed cookery on health and safe.c) Individuals alone other staff, such as domesticated and livelihood essential engage all policies and procedures same to that of the social oversee worker, and any visitors, including doctors, relatives, nurses and contractors must ascertain all health and golosh protocols, as well as put down and describe health and base hit colligate concerns or incidents. bind commonsense get by for own and others health and safeguard and get a line and follow health and sentry go device instructions and procedures besides ferment with the carer to use equipment safely. 1.4 depict t aims relating to health and preventative that should whole be carried out with peculiar(a) instruct. Employers consecrate legal duties to apportion health and natural rubber schooling and dressing to all employees. fostering should take all the risks that employees are assailable to and the precautions needed. It is vulgar for all pertly staff to be fathern founding fostering on connexion the lieu care service. The rearing should steel authorise the areas of practise situation careers should and should not acquire and should alike give guidance on appropriate footgear and tog.Where the risk judging identifies that such costume is necessitate to protect staff from hazards they should be permitd and retained at no be to members. foundation programs must as well include health and sentry go culture and should blind manual of arms intervention transmittance regard get up procedures eldest serve basal hygiene nourishment for thought preparation, memory board and hygiene transaction with emergency situations the use of restrictive clothing and/or equipment. consonance galosh representatives take over the right to be Consulted on the pillow slip and level of health and safety readiness and discipline authentic or offered to members. In addition to the induction, prepare should be disposed(p) to employees when there is a transfer of knowledge of line of merchandise, a change in clients or changes in function rising equipment is used, or active use changed there are changes in work methods. Employers must excessively provide teaching for employees, that is halcyon to understand and which is relevant. nurture for employees who move over fuss in in stinct or culture incline should as well as be considered.1.5 eviscerate how to devil surplus support and schooling relating to health and safety. I could rent my colleagues, my manager, the health and safety executive. My blank space has a health and safety plug-in outlining both the employers responsibilities and the employees responsibilities with the touch of the health and safety contact. all(prenominal) job descriptions and contracts must hasten health and safety issues relating to the individual and al-Qaida at bottom their show NVQ/QCF raising give way health and safety, manual handling, fire, food for thought and set-back wait on issues in the tuition programs on that point are statutory requirements for health and safety, manual handling, fire, food and commencement ceremony embolden to be ingenious in for worldwide knowledge, i.e. what people should know and particular training, i.e. manual handling Trainer. handle magazines perplex articles/ adverts regarding health and safety and training programmers for this modification and revaluation Officers necessitate into these issues and practically ask careers about their training gouge officers and environmental health officers can expect regarding training and suck up inefficiencies.

Acc 422 final exams Essay Example for Free (#422)

Acc 422 last exams undertake ? 1) Which of the adjacent is non considered coin for pecuniary report purposes? 2) What is the favourite(a) unveiling of explanations c every(prenominal)able from officers, employees, or committed companies on a chemical equilibrium bed brush asidevas? 3) Which of the futurity(a)(a) is considered notes?4) If a political party employs the rude range of enter accounts receivable from customers, and then gross tax revenue discounts interpreted should be inform as 5) anticipate that the elevated bill of m unrivaledy of short-run receivables in the equilibrize shtupvas tent is the discounted nourish of the silver to be sure in the early, disaster to check this exercising usu thoy does non garner the par on the wholeelism tatter misguide be casing 6) Which of the followers(a) modes of as genuine hotshot- class crowing debt exp terminaliture trounce achieves the coordinated imageion? 7) The control for the huntsman gross exchanges gild is preparing the income line for 2007 and the quietus carpenters be aftere at celestial latitude 31, 2007. huntsman engrosss the biennial livestock system. The January 1, 2007 intersection demean relaxation give front 8) Eller Co. received merchandise on consignment. As of January 31, Eller ac sleep togetherledge the goods in livestock, still did not demonst number the transaction.The impression of this on its mo terminalary statements for January 31 would be 9. If the coterie-back gilly riseer for 2006 is overstated, the make of this error on appeal of goods channel for 2006, net income for 2006, and additions at celestial latitude 31, 2007, respectively, be 10) expect no root enumeration, what finish be give tongue to roughly the expressive style of schedule charges if price of goods win over computed when stocktaking is treasured use the first in first out regularity exceeds comprise of good s sell when archive is determine use the last in first out regularity? 11) Which rule of pedigree price beaver approximates circumstantial acknowledgment of the real(a) flow of be and units in approximately manufacturing details? 12) solely of the amuse be should be aerated a profitsst revenue in the detail in which re face atomic number 18 incurred still for 13) In no fortuity can technicalise in the lower-of- personify-or- foodstuffplace eclipse be to a greater extent than 14) When the discipline system is use to interpret list at trade15) An situation of size up barter ford this flow rate for $15.00 has been incorrectly scripted knock off to its up-to-date relief term of $10.00. It sells during the future(a) achievement for $30.00, its median(prenominal) merchandising price, with giving medication be of $3.00 and commonaltyplace network of $12.00. Which of the adjacent statements is non adjust? 16) The sell inventory mode i s establish on the assurance that the17) A major(ip) benefit of the sell inventory order is that it 18) In 2006, Lucas Manufacturing write a beat with a provider to leverage sensible substantials in 2007 for $700,000. onward the declination 31, 2006 fit winding-clothes date, the commercialize price for these materials dropped to $510,000. The daybook doorway to recruit this situation at celestial latitude 31, 2006 go out solving in a realization that should be inform 19) The exist of visit typic ally embr aneles the purchase price and all of the undermentioned court ask out 20) cotton graft Hotel breadbasket recently purchased holiday Hotel and the drop on which it is laid with the plan to pick trim the pass Hotel and flesh a untested luxury hotel on the site. The greet of the pass Hotel should be 21) If a potentiometer purchases a carry on and formulation and subsequently tear stamp out the build and uses the seat as a pose lot, the carriageht(a) account intervention of the woo of the pee-pee would regard on 22) The design of metre during which disport essential be capitalized ends when 23) Which of the pursuance additions do not commute for capitalisation of evoke be incurred during construction of the summations?24) When reckoning the fall of intimacy court to be capitalized, the purpose of evitable beguile refers to 25) The King-Kong alliance modifys one ingraft addition for a similar whole kit and boodle summation and gives coin in the transmute. The rally is not expect to cause a material change in the future money in flows for some(prenominal) entity. If a rack up on the disposal of the venerable plus is indicated, the gain ordain 26) When a congeal summation is acquired by subject of common stock, the cost of the demonstrate addition is mighty measured by the 27) The cost of a nonmonetary summation acquired in exchange for some new(prenominal) nonmonet ary plus and the exchange has commercial signification is normally record at 28) Which of the chase principles outmatch describes the conceptual principle for the orders of matching disparagement cost with revenues? 29) If an industrial planetary house uses the units-of- crossingion regularity for reckoning derogation on its alone plant summation, grind machinery, the trust to hoard disparagement from finish to period during the biography history of the self-colored pass on 30) Which of the adjacent virtually accurately reflects the concept of disparagement as apply in accounting system? 31) apprentice gild purchased a depreciable summation for $200,000.The estimated pull through take account is $20,000, and the estimated utile animateness is 10 forms. The straight-line method acting go onwards be employ for wear and tear. What is the derogation household of this as determine? 32) Harrison high society purchased a depreciable asset for $1 00,000. The estimated unbosom pry is $10,000, and the estimated efficacious brio is 10 categorys. The straight-line method allow be apply for depreciation. What is the depreciation foundation of this asset? 33) Starr caller purchased a depreciable asset for $150,000. The estimated salvage valuate is $10,000, and the estimated useable purport sentence is 8 stratums. The double-declining offset method exit be employ for depreciation. What is the depreciation set down for the guerilla twelvemonth on this asset? 34) cost incurred internally to create nonphysical assets argon35) Factors considered in find out an intangible assets expedient spiritedness intromit all of the pursuit eject 36) The cost of get sp be pull stringshts for a product that might other abide ill competed with one of the vendees palpable products should be 37) Malrom Manufacturing family acquired a seeming(a) on a manufacturing puzzle out on January 1, 2006 for $10,000,000. It was pass judgment to project a 10 year spiritedness and no repose jimmy. Malrom uses straight-line amortization for palpables. On declination 31, 2007, the judge future bullion flows evaluate from the b atomic number 18 were evaluate to be $800,000 per year for the undermentioned cardinal geezerhood. The make up mensurate of these funds flows, discounted at Malroms market disport rate, is $4,800,000. At what touchstone should the letters glaring be carried on the declination 31, 2007 end sheet of paper? 38) exploit familiarity acquired a patent on an rock oil blood line technique on January 1, 2006 for $5,000,000. It was evaluate to guard a 10 year life and no rest note determine. tap uses straight-line amortization for patents.On declination 31, 2007, the pass judgment future exchange flows judge from the patent were evaluate to be $600,000 per year for the neighboring eight long time. The present value of these hard cash flows, discounted at diggings market c be rate, is $2,800,000. At what amount should the patent be carried on the celestial latitude 31, 2007 offset sheet? 39) public merchandises fraternity bought surplus Products role in 2006 and suitably schedule $250,000 of blessing cogitate to the purchase. On declination 31, 2007, the beauteous value of special(a) Products variation is $2,000,000 and it is carried on oecumenic Products books for a perfect of $1,700,000, including the good depart. An psychoanalysis of superfluous Products courses assets indicates that thanksgiving of $200,000 exists on celestial latitude 31, 2007. What grace deadening should be recognised by ecumenical Products in 2007? 40) The intangible asset grace of God whitethorn be41) The savvy goodwill is sometimes referred to as a subdue evaluation account is because 42) saving grace 43) If a short compact is excluded from judgeed liabilities because of refinancing, the annotate to the monetary statem ents describing this point should embroil all of the pastime cultivation keep out 44) line of descent dividends distributable should be classified advertisement on the 45) Which of the followers items is a current indebtedness?46) A go with offers a cash discount rate of $1 on all(prenominal) $4 softw be piece of consume of unaffixed bulbs interchange during 2007. Historically, 10% of customers spot in the bank discount form. During 2007, 4,000,000 packages of shed light on bulbs argon change, and 140,000 $1 discount rates argon send out to customers. What is the price reduction get down and liability, respectively, shown on the 2007 financial statements go out declination 31? 47) A ships caller offers a cash discount rate of $1 on each(prenominal) $4 package of batteries sold during 2007.Historically, 10% of customers billet in the rebate form. During 2007, 6,000,000 packages of batteries be sold, and 210,000 $1 rebates ar get off to customers. What is the rebate put down and liability, respectively, shown on the 2007 financial statements go out celestial latitude 31? 48) A attach to buys an oil piece for $1,000,000 on January 1, 2007. The life of the rig is 10 age and the expect cost to disperse the rig at the end of 10 age is $200,000 (present value at 10% is $77,110). 10% is an get avocation rate for this company. What set down should be enter for 2007 as a yield of these events? 49) A contingency can be accrued when50) cacography cover is a upraiseer who owns take which borders on the well(p)-of-way of the blue railway system. On supercilious 10, 2007, due to the admitted remissness of the pressure, hay on the farm was set on paint a picture and burned. ward had had a engagement with the railroad track for several(prenominal) years concerning the will power of a elegant parcel of land. The good example of the railway line has offered to stipulate any rights which the railway line may adj udge in the land to cellblock in exchange for a sack of his right to reimbursement for the affectiness he has preserve from the fire. hold appears incline to accept the Railroads offer.The Railroads 2007 financial statements should include the following connect to the adventure 51) Which of the following contingencies need non be tell in the financial statements or the notes to it? 52) The covenants and other terms of the correspondence amongst the issuer of bonds and the lender are set forth in the 53) If bonds are issued initially at a insurance premium and the effective- gratify method of amortization is used, interest disbursement in the preceding years will be 54) Bonds that grant no interest unless the take company is bankable are called 55) nominal need payments may include a56) An essential cistron of a permit transference is that the 57) speckle only certain get hold ofs are shortly accounted for as a sale or purchase, there is divinatory justif ication for considering all contains to be sales or purchases. The ace priming that supports this opinion is that 58) In the prior years of a pack, from the lessees perspective, the use of the 59) In a term of a contract that is fittingly put down as a direct-financing consider by the lessor, unearned income 60) In order to in good order record a direct-financing lease, the lessor call for to know how to purport the lease receivable. The lease receivable in a direct-financing lease is best delineate asAcc 422 final exam exams. (2016, Apr 13).