First Electric Toaster, Pop-Up Toast, and Sliced Bread

Toasting began as a method of prolonging the life of bread. It  was initially toasted over open fires with tools to hold it in place until it was properly browned. Toasting  was a very common activity in Roman times; tostum is the Latin word for scorching or burning. As the Romans traveled throughout Europe vanquishing their foes in early times, it’s said that they took their toasted bread right along with them. The British developed a fondness for the Romans toast and introduced it in the Americas when they crossed the ocean. The First Electric Toasters The first electric toaster was invented in 1893 by Alan MacMasters in Scotland. He called the device the â€Å"Eclipse Toaster,† and it was manufactured and marketed by the Crompton Company. This early toaster was reinvented in 1909 in the U.S. when Frank Shailor patented his idea for the â€Å"D-12† toaster. General Electric ran with the idea and introduced it for use in the home. Unfortunately, it only toasted one side of the bread at a time and it required that someone stand by to manually turn it off when the toast looked done. Westinghouse followed with its own version of a toaster in 1914, and the Copeman Electric Stove Company added an â€Å"automatic bread turner† to its toaster in 1915. Charles Strite invented the modern timed pop-up toaster in 1919. Today, the toaster is the most common household appliance although it’s only  been in existence in the U.S. a little over 100 years. An unusual online museum is dedicated to the toaster, with lots of photos and historical information. Otto Frederick Rohwedder and Sliced Bread Otto Frederick Rohwedder invented the bread slicer. He first began working on it in 1912 when he came up with the idea of a device that would hold the slices together with hat pins. This was not a resounding success. In 1928, he went on to design a machine that sliced and wrapped the bread to prevent it from going stale. The Chillicothe Baking Company of Chillicothe, Missouri started selling Kleen Maid Sliced Bread on July 7, 1928, possibly the first sliced bread sold commercially. Pre-sliced bread was further popularized by Wonder Bread in 1930, helping to spread the toasters popularity even further. The Sandwich Long before Rohwedder figured out how to efficiently slice bread and before Shailor patented the first American toaster, John Montagu, the 4th Earl of Sandwich, originated the name â€Å"sandwich† in the 18th century. Montagu was a British politician who served as secretary of state and first lord of the Admiralty. He presided at the Admiralty during the British defeats of the American Revolution, and he was notoriously unpopular for his charges of obscenity against John Wilkes.  He loved to eat beef between slices of bread. His  sandwich allowed the Earl to leave one hand free for card playing.  Hawaiis Sandwich Islands are rumored to have been named after him by Captain James Cook in 1778.

In recent years, an increasing number of financial institutions have

Essays on In recent years, an increasing number of financial institutions have started to serve the bottom-of-the-pyramid markets. Explain the rationale for doing so and illustrate your answer with the critical analysis of the Santander in Brazil Essay Bottom-Of-The-Pyramid’ Markets Financial s have started to serve the ‘bottom-of-the-pyramid’ markets The ‘bottom of the pyramid’ is a term which has recently led to a heated debate on its explanation. From the basic terms, the ‘bottom of the pyramid’ market is the majority of poor people of the world who are currently underused by the few rich. With the heated cry of these majority poor, financial institutions have now shifted focus on them. They started as a small number of the institutions but right now, the number is increasing (Prahalad, 2005). The financial institutions want to involve most of the people at the base of the pyramid in development for various reasons. These reasons vary according to the context in which they are applied. There are various financial institutions in the whole world that are engaging these majority of the population who survive on five dollars, thus making their existence miserable. The Compartamos Bank in Mexico is a nonprofit making financial institution that was founded in 1990. Its main goal is to empower the female entrepreneurs in Mexico through micro financing. The next stop is the Standard bank of South Africa whose main goal is to bring banking closer to the people of South Africa. It was founded by MrTshabalala. The reasons that highly drive these and other financial institutions of the world to bring their service closer to these people is to apply their business principles they have gained over time to solve most problems which face them. The next reason is the delivery of low cost solutions to their problems. Furthermore, the financial institutions are seeing opportunities at the base of the pyramid. They also want to bring cooperation between the community of the people at the base andthemselves {the financial institutions} (Boberski, 2006). According to Berger (2013), in the recent past, banks have been employing the composite strategies in order to survive.The composite strategies are aimed at solving societal complex problem such as unequal treatment of people , unequal opportunities ending up with some living in unfortunate areas like slums whereas others living in high end suburb leafy estates. Some of these strategies include shifting most of their interest to the base of the pyramid where majority potential account holders are. Another financial institution of interest is the Santander of Brazil. Santander is the Brazilian form or unit of the Spain’s Santander. It has adopted the composite strategy whereby its focus is on the slum dwellers of Rio de Janeiro. It is one of the largest non-governmental financial institutions and controlled by a financial group that has world outreach. It is the largest in both the categories of being a non-governmentally owned and owned by a global financial group. It deals in its three main subdivisions of wholesale banking, commercial banking, and asset management as well asinsurance. Santander has targeted the slums of Sao Paulo and Rio de Janeiro in Brazil so as to link up with Brazil’s base of the pyramid (Beck, 2007) Most of the inhabitants of these slums in Brazil do not operate a bank account and this has made Santander to shift its base to these future account holders, thus increasing its customer grasp in the whole of Brazil. This is due to the study carried out in Brazil that revealed that out of the 84 Million people that comprise the population of Brazil, 50 Million people and who make up majority of the active working force of the economy of Brazil, don’t own a bank account (Enew, 2013) According to the case of Santander, the expansion of its services to include the major occupants of the base of the pyramid is aimed at giving more Brazilians access to banking and other financial services. The services offered are such like the payment of bills and this is a great relief to the slum inhabitants due to their life being far from the big urban centers and also due to lack of banks in the slums (Beck, 2007). Santander has it that the monthly income of the account holders in Rio’s Complexo do Alemà £o slum is not more than US$882, thus making them be eager for loans. This increases the bank’s source of revenue but also there are high risks of default borrowers who might make the bank run at a loss. For those slum dwellers in Brazil who are interested in borrowing from Santander, things have been simplified as the applicant doesn’t need proof of income to qualify for the loan. All they need is an identification card, an Individual Taxpayer Registry {CPF} and the proof of address. This is also Santander’s way of attracting customers who are willing to borrow and start business or invest in other ventures but they lack the proof of income.Santander action to open a bank in Rio’s most dangerous slum, Complexo do Alemà £o, was due to its partnership with a non-governmental organization called AfroReggae that mostly provides promotion for the series of actions within the city that played a big role in helping Santander choose its location . London (2011) argues that in Santander’s branch in Complexo do Alemà £o, there is a specific division that is tasked with receiving customers having interest in the field of microfinance especially micro-credit or the microloans. This is a market niche for Santander, where it has invested heavily due to the increasing purchasing power of the low-income slum dwellers in the past years. This initiative has had the economy of Brazil stabilizing in that, the national minimum wage has more than just doubled from 2002’s R$200 to 2010’s R$510. This has also reduced the rate of unemployment and the rate of inflation is now under control. In the year 2012, Santander released US$164.70 million all to the micro-entrepreneurs. This topped that one released between the year 2002 and the year 2009 was US$133.52 million and thus a greater achievement. The increase of more bank accounts has been as a result of an increase in the number of formal jobs in Brazil, which is fuelled by the country’s steady improvement in its economy. There has been a competition between Santander and Bradesco of which is also a Brazilian bank having interest at the base of the pyramid. This has been a global phenomenon where most of the financial institutions are moving toward (Enew, 2013). To this end, world financial institutions as is the case with Brazil’s Santander have had the taste of the reality at the pyramid’s base, and have known their positive sides. This has led to the trend of gradually shifting their interest towards these markets for various reasons as outlined above. Within no time, economic empowerment shall have come to these people. Bibliography List Beck, T. D.-K. (2007). Access to and use of banking services across countries. JoFE, 234-266. Beck, T. D.-K. (2007). Finance, inequality and the poor. Journal of Economic Growth, 27-49. Berger, E. N. (2013). Implementing Technologies for Financial Service Innovations in Base of the Pyramid Markets. Journal of Product Innovation Management, 1199-1211. Boberski, V. (2006). Community banking strategies. Steady growth, safe portfolio management, and lasting client relationships. Hoboken/New Jersey: John Wiley Sons. Coupland, C. (2006). Corporate social and environmental responsibility in web-based reports: Currency in the banking sector? Critical Perspectives in Accounting, 865–881. Enew, C. W. (2013). Financial Services Marketing. An international guide to principles and practice. Abingondon/Oxon: Elsevier . Hoepner, A. W. (2010). Social, Environmental, Ethical and (SEET) Issues in Banking:. Edward Elgar Publishing. London, T. H. (2011). Next Generation business strategies for the base of the pyramid: New approaches to building in mutual value. Upper Saddle River: NJ: FT Press. Prahalad, C. (2005). The fortune at the bottom of the pyramid: Eradicating poverty through Profits. Philadelphia: Wharton School Publishing.

Chinas Managed Float free essay sample

The  RMB  is  unlikely  to  be  floated  freely  in  the  near  term  as  the  countrys  economyfaces  internal  difficulties  during  its  reform  drive  and  external  uncertainties  of  the  globaleconomy,  the  report  quoted  Xia  Bin,  a  member  of  the  monetary  policy  committee  of  thePeoples  Bank  of  China  (PBOC),  or  the  central  bank,  as  saying. To  create  a  relatively  stable  exchange  rate  formation  environment,  the  governmenthas  to  gradually  open  its  capital  market,  so  the  RMB  can  not  go  global  too  soon,China  moved  to  shift  from  a  conventional  dollar  peg  system  to  a  managed  floatingexchange  rate  system  in  2005,  which  means  the  central  bank  now  does  not  link  theyuan  only  to  the  U. S. dollar. Chinas  RMB  go  global  drive  requires  totally  free  exchange  of  the  yuan,  which  meansthe  regulation  of  capital  accounts  should  be  fully  opened,  and  that  exchange  rates  willbe  largely  determined  by  the  demand  and  supply  in  both  domestic  and  global  markets. But  the  country  can  not  handle  this  at  its  current  stage  of  economic  development,  Xiasaid. Xia  suggested  that  the  government  should  well  coordinate  policies  concerning  theexchange  rate,  capital  management  and  reform  while  matching  the  reform  of  itsexchange  rate  policy  with  that  of  capital  management  during  the  RMBs  regionalizationprocess. Chinas Managed Float free essay sample Why do you think the Chinese government originally pegged the value of the Yuan against the U. S. dollar? What were the benefits of doing this for China? What were the costs? I believe that the Chinese government originally pegged the value of the Yuan against the US dollar as an attempt to compete with the U. S. and the rest of the world. The US dollar was the strongest in the global market. The benefits for China were that their yuan would stay weak, and their exports would remain cheap while their economy thrived on production for the U. S. economy. The costs for China were that they had to exchange for U. S. dollars every month and that their exchange was the U. S. deficit. The U. S dollars movement will effect the China’s economy either way. 2. Over the last decade, many foreign firms have invested in China and used their Chinese factories to produce goods for export. We will write a custom essay sample on Chinas Managed Float or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If the yuan is allowed to float freely against the U. S. dollar on the foreign exchange markets and appreciates in value, how might this affect the fortunes of those enterprises? If the yuan is allowed to float freely against the U. S. ollar on the foreign exchange markets and appreciates the value, foreign enterprises would not benefit when trying to export out of China. Most foreign enterprises move their materials into China to use Chinese labor. If they continue, their production costs will rise. These enterprises may find selling into China more attractive because the Chinese buying power will increase. 3. How might a decision to let the yuan float freely affect future foreign direct investment flows into China? Letting the yuan float freely could increase direct investment flows into China. A free flowing yuan makes China richer. This will boost the Chinese economy and make the Chinese people’s buying power higher. Because of this higher buying power, foreign investors will look to take advantage of the growing Chinese economy. Therefore, foreign direct investments will increase. 4. Under what circumstances might a decision to let the yuan float freely destabilize the Chinese economy? What might he global implications of this be? The decision to let the yuan float freely could destabilize the Chinese economy because of inflation. With the increased value of the yuan, the Chinese economy may slow because there will be less cheap materials imported into Chinese manufacturers. This would make Chinese goods more expensive. Globally, however, this could be an opportunity for foreign producers to sell in China. 5. Do you think the U. S. government should push the Chinese to let the yuan float freely? Why? No, the U. S. government would only be harming their economy. It would create more jobs for Americans, but, the cost of labor would be higher and that would translate over to the final product’s retail prices being higher. . What do you think the Chinese government should do? Let the yuan float, maintain the peg, or change the peg in some way? I think it would be a good idea for the Chinese government to maintain the peg. The yuan would still maintain a pretty low value, keeping their economy thriving. Maintaining the peg would also allow for the other world currencies to compete with the yuan. The Chinese government should look out for what is best for its own economy and keep the yuan pegged and cheap.

Synchronous and Asynchronous Communications-Samples for Students

Question: Discuss about the Synchronous communication and Asynchronous communication. Answer: Introduction Communication is a crucial aspect of any organization. Effective communication processes in a business enable transparent flow of information and efficiency in business processes. In the given case, our office is based out of Sydney and is currently planning to commence operations across New York, Beijing and Mumbai. Therefore communication between these teams would involve virtual tools. A virtual team often causes discomfort and extra scheduling but for teams which are not in the same city, a virtual team is the only solution. Expansion is an imperative part of the growth of any business. This expansion if geographical requires employees to coordinate and devise strategies to communicate effectively. Such a communication is better known as asynchronous communication. Every organization is party to synchronous as well as asynchronous communications. Both of which are described below. Synchronous communication As the name suggests synchronous communication refers to communication between people who are in sync. They happen to converse in real time and hence create an effective flow of information (Gossweiler Gargi, 2014). Synchronous communication happens as per a fixed external clock and all the parties respond to the communication based on the same. The advantages and disadvantages of synchronous communication are as below: Advantages Transparent flow of information: synchronous makes the information very transparent as the information can be sent and received at the same time and a two way communication can be established at the same time (Austin Pinkleton, 2015). Less chances of miscommunication: Synchronous communication has less chances of miscommunication or misunderstanding as in case of a discrepancy it can be immediately addressed by both the parties at the same time Faster decision making: Since the sender and receiver are both available at the same time, the decision making happens at a faster pace which is beneficial for the overall performance of the organization. Less turnaround time: Once the sender has sent the message, the receiver responds to it almost instantly. This leads to lesser turnaround time and quicker conclusions. Disadvantages Difficulty in collaboration: It is often difficult to get all the participants of the communication process to contact at the same time. This creates a difficulty in collaborating all the members and getting them available at the same time. Technical glitches: Except in case of a face to face communication, technical glitches may arise that would hamper the flow of communication. This is even more prevalent in case of instant messengers, video calling tools and telephonic conversations (Garvey, 2014). Asynchronous communication Asynchronous communication refers to communication that happens at the participants own time without a referred external clock. It involves the exchange of messages by reading and responding as the schedule permits rather than according to the same clock that is synchronized for the sender as well as the receiver. The advantages and disadvantages of asynchronous communication are as below: Advantages Improved documentations: Asynchronous communication happen frequently over emails and other such tools. This is why it becomes easier to document asynchronous communications. Documentation of communication helps in ensuring that there is no miscommunication and can be referred to in case of conflicts (Bawm Nath, 2014). Better informed decisions: Since the responder of the message gets sufficient amount of time to reply, he or she can make better and more informed decisions. Higher number of people can be looped: in case of a video call, a maximum of 6 people can be added to the loop. However, in case of asynchronous communication any number of people can be looped. Even if someone joins the conversation late, he or she can be given a feedback of the entire conversation as everything remains documented. Disadvantages Slower decision making: The decision making process takes a longer amount of time in asynchronous communication as the recipient of the message may not be available to respond immediately. This may lead to slower decision making and may indirectly affect organizations productivity. Higher chances of miscommunication: asynchronous communication often happens among people belonging to different cultures and time zones. Therefore the possibility of a miscommunication is much higher. Delayed response: As people respond as per their earliest convenient time in asynchronous communication, the response might be delayed (Baker Warren, 2015). It is advisable that people commence an asynchronous communication by keeping a buffer of time. References Austin, E.W. and Pinkleton, B.E., 2015.Strategic public relations management: Planning and managing effective communication campaigns(Vol. 10). Routledge. Baker, T. and Warren, A., 2015. The Nine Common Barriers to Communication. InConversations at Work(pp. 54-74). Palgrave Macmillan UK. Bawm, Z.L. and Nath, R.P.D., 2014, December. A Conceptual Model for effective email marketing. InComputer and Information Technology (ICCIT), 2014 17th International Conference on(pp. 250-256). IEEE. Garvey, W.D., 2014.Communication: the essence of science: facilitating information exchange among librarians, scientists, engineers and students. Elsevier. Gossweiler, R. and Gargi, U., Google Inc., 2014.Managing nodes of a synchronous communication conference. U.S. Patent 8,749,610.

Leaves of Grass by Walt Whitman free essay sample

Examines book of poems as celebration of life in all its forms innovative effort to transform humanize poetry. These two poems, while very different, give the reader tremendous insight into he character and soul of Whitman. In Close of the Day, we see Whitmans appreciation for nature and need for companionship. In Doubt of Appearances, we see Whitman acknowledging the uncertainty of our world, and the limit of our knowledge. But Whitman does not let this void of answers keep him from happiness, instead taking comfort in the beauty of friends and lovers. Whitman does not merely comment on problems of the world, but also takes us into the way he deals with them.

Roman legionnaire essays

Roman legionnaire essays A day in the life of a Roman soldier was hard and tough even for the most resilient men. The men were taken away from their families, friends and away from their comforting homeland. They were expected to protect the provinces located throughout the empire. Some close to home others far, far away. These men had to be capable of enduring quarrelsome natives in foreign countries, who were defending their homelands from invasion. A soldier was expected to embark on gruelling marches across barbaric hazardous terrain in the harshest weather conditions. After this the soldier would then have to fight a long and difficult battle. Above all this they soldiers had to obey all orders without questioning, no matter what the situation involved. Through an examination of the basic training in recruitment, the employment opportunities during peacetime, rates of pay, and punishment; one will easily see what the life of a Roman soldier consisted of. In order to join the military one would have to undergo numerous physical activities in training. The first step of basic training that recruit would encounter is to be taught the military pace for marching. A soldier would often march tremendous distances in a restricted time frame, as a result of this a recruit would be instructed to march twenty roman miles in under five hours at military pace. After that has been reached they would be instructed to march at full pace and they should cover twenty-four roman miles in the same time frame. Physical training also had its place among the soldiers day. Mentions of running, jumping (both long jump and high jump), swimming, and carrying heavy packs. After all of this physical training has been done and passed satisfactorily the recruit would undergo weapon training. The recruit would be ordered to train with a round wickerwork shield, twice as heavy as those of service weight, and use a wooden sword, also twice the weight as one s in servi...

Why Do We Garden Research Paper Example | Topics and Well Written Essays - 1750 words

Why Do We Garden - Research Paper Example Indeed, in America and by extension in the world, gardening is the most common hobby or personal activity. We can identify various gardens in America whose care is under people of distinct ages. In fact, it is amazing to realize that gardening is more popular than many major sporting activities in the U.S. Ideally, to get a clear understanding of gardening, it is necessary to study various books, follow given instructions, carryout research, and engage in practical gardening activities. Generally, gardening keeps our lives busy and satisfies our practical and emotional needs. However, the purpose of establishing a garden or gardening heavily relies on the gardener and most specifically their age. This paper defines a garden and establishes the fundamental reasons as to why we garden. In doing this, the paper addresses our need for botanical samples and defines the satisfaction we get from successful gardens and why we blame ourselves on failed gardens. In this context, the paper refe rs to English Garden, Organic Garden, and Zen Garden. Indeed, establishing a good garden is not an easy fete as there are numerous challenges relating to weeds among other factors. More so, the parents or guardians may tend to prevent their children from establishing gardens for fear of the health, physical, or even injurious risks involved. Notably, a garden may be a representation of our lives. Indeed, our lives may have several dimensions that define our mode of living depicting the several gardens that reflect our lives. Firstly, one of the gardens in our lives may involve our minds, which form part of our personal lives where we grow our aspirations, desires, and dreams. More so, the society may form a garden where the community grows and derives humanity. In addition, we can refer to our homes as another garden where we grow up and bring up our children. As such, a garden symbolizes a place of growing things and the art of growing things refer to gardening. However, in this co ntext, we will address a garden and gardening within the realms of agriculture and plants. We therefore focus on where we grow, what we grow, and how we grow it. Notably, there is a big difference between the traditional and modern gardens and ways of gardening. Indeed, in the traditional set up, gardening involved following wandering cow paths. We can actually trace the history of ornamental gardens to the Egyptian paintings of 1500 BCE, which manifested lotus ponds and rows of cultivated acacias and palms. However, this has changed over time and within cultures from Zen gardens to beautiful rose gardens, from the elegant English gardens to the rock gardens (Pollan 1-2) and from the greenhouse/organic gardens to the rudimentary cactus gardens located within a high building. As such, we can establish significant differences from traditional gardening and modern gardening. However, in most cases, a garden is generally in a secluded place, and its main purpose is to derive pleasure an d beauty. Ideally, gardens are synonymous in our lives and you can identify their uniqueness in appearance everywhere you go. Actually, different gardens bear unique characteristics, adopt distinct gardening techniques, and serve different purposes. Most, assuredly, the purposes of gardening are as unique as the gardener or the physical appearance of various gardens in the world. Furthermore, there is available information relating to gardens and gardening in various books and web sources. These sources enable different people in establishing successful gardens and carrying out gardening activities. A garden generally refers to an enclosed and privileged space out of doors where people of different ages grow various plants

IT privacy protection, first mover and follower advantages Essay

IT privacy protection, first mover and follower advantages - Essay Example s of privacy policies, after selecting the websites it will discuss privacy policy features of those websites, than it will analyse the availability of those privacy features and will rank them accordingly, and, in the end, the study will provide a brief conclusion. Privacy protection utility is a privacy feature which removes the track of your move. Everything you do leaves tracks behind, it includes each and every activity such as browsing on the web, watching video, and shopping online. Privacy protection utility removes all tracks, in this way the user is safe and the browser stability and performance are increased. By default, on websites such as on social network websites, user’s information such as user’s id, username, networks, profile picture, and gender are publically available to the applications and advertisements; this option allows the user to control the information share setting with applications and advertisements. This safety option allows the user to clean up all the browsing data on the website; it increases the browser stability and allows the user to stay away from all the misuse of browsing records. Everything you browse on a specific websites leaves tracks; option allows the user to clean all the history. When you visit a website for a purchase, watching video, or just browsing, websites store user’s basic information and purchase or browsing behaviors in a cookie on the user PC and personalize website experiences for the visitors to make the website more attractive for users and to increase the website visits. This may be harmful as there is a risk of interruption and modification by other users which may result in wrong use of information and can create a source of tension and loss for the user. Most browsers accept all cookies by default. Cookie manager is a safety feature which allows the user to control the cookie settings (Alwang, 2001). Email is exposed to electronic dangers when it passes through different Internet

The gaze (research paper) Essay Example | Topics and Well Written Essays - 2250 words

The gaze (research paper) - Essay Example (Mabry, 2001) The key aim of the research is to analyze the set of images from â€Å"Seven Year Itch† movie, with Marilyn Monroe starring in it. The image has become the classics of glamour photography, and it is often regarded by the gaze concept admirers as the brightest example of male domination over women. Therefore, the research is aimed at studying the different aspects of the image. Additionally the proper visual analysis is performed for differentiating the male gaze and dominance, from the natural female necessity to stay attractive and perfect looking. The key steps of the research will involve review of the image origin jointly with the relevance of the movie plot, and its relation to the Male Gaze concept. The key idea of the movie fragment is reviewed in order to realize the message. Then, there is a need to switch the research accent to the purely artistic factors, such as composition, framing, and other technical parameters. These are needed to realize the perc eption patterns and principles, i.e. how do the viewers have their look at the image. These aspects will be essential for analyzing the still from the male gaze perspective, as well as explaining the eroticism of the image with a barelegged girl. The interpretive possibilities, offered by the gaze concept are closely linked with the visual perception of a heterosexual man, and it is stated that men start looking through any image in accordance with its erotic composition. On the other hand, visual perception patterns of these images do not violate the standard perception rules, and this concept will be regarded in the paper as well. Theoretic Analysis Considering the theoretic approaches of the male gaze concept, and analysis of the image from the gaze perspective, the psychoanalysis angle should be taken into account. Since cinema provides numerous variants of visual pleasure, the scopophilia (which presupposes enjoying the views of a human body) is one of the key components of the sexuality in general (It is stated that Freud regarded scopophilia as one of the key instinctive components of sexual behavior). In the light of this fact, scopophilia defines people, who are looked at, as the sexual objects. From the psychoanalytic point of view, the necessity to observe a human body is regarded as an instinct that is rooted in childhood. Cinema, as visual art, seems to be distant from the necessity to observe others secretly. Nevertheless, most mainstream Hollywood movies are based on this aspect. In accordance with the research by Despotopoulou (2004) the male gaze is the key approach in classical filmmaking. Therefore, Laura Mulvey emphasizes the following consideration (Gagne, 2001, p. 140): "In their traditional exhibitionist role women are simultaneously looked at and displayed, with their appearance coded for strong visual and erotic impact so that they can be said to connote to-be-looked-at-ness," and as a result contends that in film a woman is the "beare r of meaning, not maker of meaning." By emphasizing this consideration, Mulvey presupposes that the psychoanalytic approach is essential for analyzing and understanding the process of the sexual objectification (as well as experiencing sexual fantasies) of the Girl (in relation to the movie). Therefore, Marilyn Monroe’s heroine becomes the exploitation object that is passively involved into the voyeuristic act. In general, the three perspectives are occurred that stimulate

Safeguard Function Of The International Atomic Energy Agency Politics Essay

Safeguard Function Of The International Atomic Energy Agency Politics Essay The safeguards of the International Atomic Energy Agency (IAEA) have a critical role in increasing and maintaining vigilance for the international community against the potential military usage of the nuclear technology. Based upon the Nuclear Non-Proliferation Treaty (NPT), Article III, the nations with bounding ratifications are to not divert nuclear energy from peaceful uses to nuclear weapons or other nuclear explosive devises, and general IAEA inspections and safeguards are the inspector role to ensure that the NPT measures are carried out. Safeguards of the IAEA are the tools, which the IAEA have, in order to ensure world peace literally. Objective of the IAEA safeguards can be summarized to the following: Timely detection of significant quantities of fissile nuclear material. (Significant quantities defined as minimum amount needed for a nuclear explosive device) Detection of undeclared nuclear material and activities in a State The problem here is that the current safeguard functions of the International Atomic Energy Agency, despite numerous strengthening measures, have failed on numerous occasions. Without any direct introduction to disputable events, failures of detection in timely manner or accurate detection was unable to be conducted in regions such as the middle east, regions of former Soviet states, Korean Peninsula, and the Indian subcontinent. Current safeguard function of the IAEA is extremely heavily dependent on individual States transparency of information and in-field verification process, and stronger and tighter inspection is the issue on the current contention. Definition of Key Terms: Strengthening: The word strengthening can be viewed in many different aspects. In this context, however, can be focused in relatively few meanings. One, to reinforce the measures in the current safeguard measures; potentially to reconstruct, rephrase, or add certain measures into the safeguard measures of the IAEA based upon past failures and successes. Two, to strengthen the implementation of the safeguard measures in each respective states via encourages in more invasive means perhaps even at the implementation of the UN Charters Chapter 7 with resolution through the UN Security Council. Safeguard function of the IAEA: As previously mentioned IAEA safeguard function involves the two key functions (Please view introduction if necessary). Quoting from the former IAEA Direction General, Mohamed ElBaradei, Inspections by an impartial, credible third party have been a cornerstone of international nuclear arms control agreements for decades. Where the intent exists to develop a clandestine nuclear weapons program, inspections serve effectively as a means of both detection and deterrence. Core functions of the safeguards of IAEA involve information gathering, threat assessments, and verification of peaceful uses of nuclear energy. In a state level, IAEA works as a third-party observer that receives, confirms, or discards information regards to nuclear technology. IAEA has powers granted by ratification of resolutions and treaties no more no less. Major Players and Their Positions: Democratic Peoples Republic of Korea: Only member to have withdrawn from the IAEA. It has shown capacity to enrich uranium, and other than its repeated nuclear testing has not only confirmed its intent for nuclear explosives, its missile technology indicates a significant threat to the non-nuclear proliferation. Islamic Republic of Iran: IAEA and Iran has a long history from the post revolution period when Iranian nuclear programs became active. Irans nuclear program was established for the first time in 1953 after the CIA supported coup. Most significantly, the recent discovery of the uranium enrichment facility and the self-declaration of nuclear state have significantly elevated its tension with the international community and IAEA measures. Regarding the issue at hand, Iran will most definitely be against any hard-line stance. United States of America: US been one of the strongest supporter and funding member of the IAEA member states. Just recently, President Obama has approached the issue with additional 225 million US dollar increase in US share of the IAEA (During his presidential campaign. It was his campaign promise #194.) Phrasing given in the same speech, as well as numerous actions done by the current administration in response to Iran and the DPRK indicates in strong support of the strengthening of IAEA safeguard functions. Bush administration had taken a hard-line stance in regards to aspiring nuclear powers, but Obama has taken softer, more diplomatic solutions to the issue. Regardless, the increase in measures of verification stance firm. So, US would most likely go against a IAEA with actual conflict with the respective governments, but will be for IAEA safeguards expansion to increase vigilance. United Kingdom of Great Britain and Northern Irelands: UK is one of the five nuclear-weapon states, and despite its exclusion from NPT with IAEA safeguards, UK has voluntarily opened all fissionable material in facilities or parts within the UK exception to those concerning national security. With regards to actual IAEA safeguard, UK government had certain statements made during the past regards to how the IAEA is too strongly dependent on willingness of nations to cooperate showing the rooms for a hard-line stance on the issue. UK has pushed for sanctions on Iran recently, once again to the point, pointing towards the stronger-IAEA-friendly UK. French Republic: France has recently made statement through the ministry of foreign and European affairs spokesperson to pursue efforts to shed full light on Irans past and present nuclear activities. France is, like the other P5 nations, nuclear weapon states and notable example of peaceful nuclear power usage around the world. More than 70% of its electricity is powered by nuclear power generation. Regards to issue, it will press for a strengthening measures, perhaps not to the line of hard-line stance due to pressure from the PRC, but certainly to an acceptable length. Russian Federation: Russia had previously blocked a IAEA resolution against Iran in earlier 2008, but has recently shifted direction following the DPRK and Iranian actions in the past two years. More recently, Russia backed an IAEA draft resolution on Irans nuclear program in later last year with more leniency towards hard line stance. Cooperation between Russia and IAEA has been noteworthy, and with the recent Russian administrations actions it is most likely that the Russia will push for stronger IAEA safeguards. Peoples Republic of China: China has shown unexpected leniency towards recent Iran incident. Through the Foreign Ministry spokesman Ma Zhaoxu, China have made a statement in favor of negotiation and peaceful settlement. These evidences point towards the fact that China will be against hostile strengthening of the IAEA safeguards. Timeline of Key Events: 1957: The IAEA is set up as autonomous body under the United Nations. 1970: NPT is signed by 188 states and comes into force. IAEA is given specific role of defining and inspecting safeguards. 1986: Chernobyl, Ukraine experiences a devastating catastrophe. IAEA investigates and reports on the consequences IAEA leads on the studies and research. 1994: North Korea withdraws its membership after a dispute over IAEA inspections. 1998: IAEA claims to unable to exercise its right to full and free access at Iraq 2002: Iraq Action Team resumes work under its new name: Iraq Nuclear Verification Office. On the same year, DPRK has also expelled IAEA inspectors and removed surveillance equipment from its nuclear facilities. 2003: Following IAEAs report of Irans failure to meet NPT requirements, IAEA resolution for Iranian uranium enrichment facility is passed. Iran signs an agreement to allow tougher inspection. 2004: More of Iranian nuclear activities that were maintained secrete were discovered and the IAEA resolution comes short of UN sanctions. IAEA calls for suspension of Irans nuclear programs, but Iran initially rejects the proposal soon to accept towards the end of the year. 2005: IAEA adopts resolution urging Iran to stop its uranium enrichment program, but IAEA once again finds Iran in non-compliance with the NPT. 2006: IAEA votes to report Iran to the UN Security Council, and Iran gave threats to resume its research. Later the same year, DPRK nuclear test threatens the international security. 2007: IAEA determines that Iran is continuing and increasing its nuclear activates. IAEA determines in May that Iran can develop a nuclear warhead within three to eight years, and DPRK again expels IAEA inspectors. Iran allows and disallows IAEA inspectors within 3 months of time with IAEA pushing for peaceful negotiation and US pushing for sanctions. 2008: IAEA determines the Pakistans nuclear weapons of danger to potential thefts to Islamic radicals. No measures taken. IAEA once again increases suspicion of secrete nuclear weaponry development, and soon CIA discovers nuclear reactors under construction. DPRK again bans IAEA inspectors. 2009: Additional nuclear test conducted by DPRK, and Iran reveals second uranium enrichment plant. Iran refuses to accept international uranium enrichment offer and IAEA again passes resolution against Iran. 2010: Iran has declared itself to be a nuclear state. The significance of the timeline lies with the trend. Immediate notable trends are the lateness in IAEA identification of threats and incapacity to resolve the issue. A state violates certain treaties, nothing is done. Perhaps IAEA resolution or perhaps even an UN Security Council resolution ultimately to not achieve its goal. Iran and DPRK, as an example, has developed their nuclear program right under IAEAs nose. Detection was literally years behind, and even when discovered the corresponding actions were a failure. Strengthening of the safeguard function of the IAEA is critical to solving the issue. Relevant Treaties and UN Resolutions: Treaties: Most of them are self-explanatory. Agreement on the Privileges and Immunities of the IAEA: Self-explanatory. Sets the boundaries of the IAEA activities. Cornerstone of IAEAs existence. Potential boundaries of IAEA safeguards functions. Convention on Nuclear Safety: Specific resolution targeted for the purposes of monitoring of operations and regulations of nuclear power plants within each respective states. Part of the IAEA safeguards functions. Joint Convention on the Safety of Spent Fuel Management and on the Safety of Radioactive Waste Management: Self-explanatory. Treaty regards to IAEA monitoring of the nuclear waste material. Also part of IAEA safeguard functions. Convention on the Physical Protection of Nuclear Material: Self-explanatory. Treaty in regards to actual military and security issues of protection on nuclear material. Inspection and threat assessment is part of IAEA safeguard functions. Treaty on Non-Proliferation of Nuclear Weapons: Key part of the debate as it is NPTs article III is the main purpose of IAEA safeguards. Mentioned in both the introduction and the definition of key terms. Treaty for the Prohibition of Nuclear Weapons in Latin America, The African Nuclear-Weapon-Free Zone Treaty, South Pacific Nuclear Free Zone Treaty, Southeast Asia Nuclear Weapon-Free Zone, Agreement between the Republic of Argentina, the Federative Republic of Brazil, the Brazilian-Argentine Agency for Accounting and Control of Nuclear Materials and the IAEA for the Application of Safeguards, Verification Agreement between the IAEA and the European Atomic Energy Community: All of these are self-explanatory. They regard to nuclear weapons free zone and multilateral agreements regards to nuclear weapons and materials to be inspected by the IAEA; Part of the safeguard functions. Treaty Banning Nuclear Weapons Tests in the Atmosphere, in Outer Space and Under Water: Self-explanatory. Underline parts of the IAEA safeguard function regards to nuclear weapons tests. UN Resolutions UN Security Council Resolutions 1373: UN Security Council resolution concerns with international terrorism and the illegal movement of nuclear materials. The resolution emphasizes the need to enhance coordination of national, regional, and international efforts to strengthen a global response to the spreading nuclear threat. Underlines importance of the third party observer, IAEA, and the safeguard functionss significance in international peace. UN Security Council Resolutions 1540: UN Security Council resolution to enforce appropriate effective laws which prohibit non-State actors to manufacture, acquire, possess, develop, transport, transfer or use nuclear weapons, in particular for terrorist purposes. The measures included involve IAEA and some key actions of safeguard functions. Previously Attempted Solutions and their Failures: This will vary upon the viewpoint of the matter. In certain significance, IAEA measures have failed, based on the past development of nuclear threat, therefore all their actions are failures. Because the so called strength of the IAEA measures is significantly dependent on individual states tolerance, it has changed often over time. For instance the Bush administrations push against the IAEA to strengthen measures against Iran and DPRK has only resulted in more significant failure. In a sense all that has been done failed.

Character study on Inspecter Calls by J.B Priestly :: essays research papers

AT THE END OF MOST PLAY, SOME CHARACTERS HAVE CHANGED AND SOME HAVE NOT. DISCUSS TWO CHARCTERS: ONE WHO CHANGES, AND ONE WHO DOESN’T IN THE PLAY CALLED â€Å"AN INSPECTOR CALLS† – BY J.B. PRIESTLY The play ‘An Inspector Calls† by J.B Priestly, is set on an April evening in 1912. The play concerns the Birling family and Gerald Croft quietly celebrating over Gerald and (Mr. Birling’s daughter) Sheila Birling’s engagement, when an Inspector arrives unexpectedly amidst their family celebration to enquire about a suicide of a young pregnant girl called, Eva Smith. Through questioning, the inspector uncovers that they all have some kind of an involvement to the young girl’s death. In the play, some characters are changed by the Inspector’s arrival and news. Some however, remain the same. One character who remains the same is Mrs Birling. In Act One, we are given a general impression of her; a well-mannered woman but one who knows her power of authority (being the wife of a well-off businessman and the chairwoman of Brumley Women’s Charitable Society). In Act Two, Mrs. Birling introduces herself in a polite and respectable manner to the inspector (quite unlike the character that she progresses into) but he finds it hard to get information out of Mrs. Birling, this can be shown with the these quotes (taken from just after the Inspector has shown Mrs. Birling a photograph of Eva); (Inspector) â€Å"You recognise her?† (Mrs Birling) â€Å"No. Why should I?† Later in the play, the truth comes out that Mrs Birling had met the girl in the photo. Sheila supported the Inspector when Mrs Birling wouldn’t give out any information about Eva and tried to persuade her mother to talk but Mrs Birling took her as being rude and insolent and showed that she doesn’t like being contradicted. When Mrs Birling does tell the Inspector about Eva coming to her committee for help, she showed no remorse for the young girl. She took Eva as being impertinent when Eva said that her name was ‘Mrs Birling’ and was prejudiced against her case. Therefore, she used her power and authority (as being the chairwoman) to influence the others on the committee to abandon her case. Mrs Birling tried to reason with the Inspector about her judgments of Eva and with a clear conscience; she said she was, â€Å" . . . perfectly justified in advising my committee not to allow her claim for assistance.

Is Jesus God? Essay

Christianity has been rigid in the self-contradictory allegation that a human being put to death as a malefactor is the origin of God’s life-giving and transforming Spirit. Also, this â€Å"good news† has been reckoned as imbecility to the wise of the world (Morwood 17). The specialty of the Christological fashion of discussing about Jesus dwells in its theological lineament. Christians acknowledge God only as he has been exposed in and through Jesus. All other debate about God can have, at most, provisional significance. In this sense it may be very purposeful and necessary, even a presupposition for the message of Christ. 1 But the way in which God is revealed through Jesus debars even its own presupposition, so that one can only speak about God himself in that at the same time one talks about Jesus. Therefore, theology and Christology, the doctrine of God and the doctrine of Jesus as the Christ, are bound together. It is the goal of theology as well as of Christology to explicate this connection (Morwood 17). On the contrary there is a perpetual debate as to whether Jesus is God? How is Jesus to be understood? Did he stride out of the wilderness 2,000 years ago to preach a gentle message of peace and brotherhood? Or did he perhaps advocate some form of revolution? Or did he instead look for heavenly intervention to establish the kingdom of God? What did it mean for Jesus to be tempted by sin? When did he realize that his mission would end with death upon a cross? Did he view himself as the promised Messiah? Did he understand himself to be both God and man, and what imponderable struggles of the soul would that have meant for him during his sojourn on earth? See: Roberts, Marty. R Scriptures make it clear that Jesus is God (Rockingham). The News & Record Piedmont Triad, NC. 1998. (2) See: Royce, Graydon . That time of year again to wonder: is Jesus God? Star Tribune (Minneapolis, MN), 1996. Thesis Statement: This research paper will debate on certain pertinent questions as to whether Jesus is God based on the scripture, church and related teachings. The discussions and recordings of this paper will be limited to the scope of the literature surveyed. Historical Evidences The participation of the man Jesus in the omnipotent Lordship of God over his creation is the crowning aspect of the unity of God and man in Jesus Christ. It has been expounded that Jesus’ unity with God established in his resurrection from the dead with the resulting divine approval of his pre-Easter activity (Rubenstein 23). Its concrete form as personal unity was seen in the dedication of Jesus to the Father as Son. The effect, however, and highest expression of this unity is reached in Jesus’ exaltation to participation in God’s Lordship. Once again, a precise understanding of Jesus’ Lordship can be acquired only in the context of the whole of his earthly activity. Certainly in this question Christology is not restricted to the ministry of the pre-Easter Jesus. 3 Rather, this involves primarily the present reality of the exalted Lord to be revealed in the future. But in order to understand that present reality, we must once again start with the historical Jesus of Nazareth to assure that we do not speak unknowingly of something quite different under the name of Jesus. â€Å"If the conception of his present Lordship cannot be filled out with definite characteristics of his earthly ministry, it is either a worthless schema or an excuse for every possible enthusiasm. † (3) See: Ritschl, A. The Christian Doctrine of Justification and Reconciliation, p. 406. (4) Refer: Martin Kahler, The So-called Historical Jesus and the Historic, Biblical Christ, ed. and tr. by Carl E. Braaten ( Fortress Press, 1964). The pre-Easter Jesus did not proclaim his own Lordship, but the coming kingly rule of the God of Israel whom he called â€Å"Father† (Rubenstein 25). Thus his activity stands in the same line with the Old Testament and Jewish hopes of Yahweh’s kingly rule on earth. To be sure, Jesus spoke of the dawn of God’s Lordship in his own activity. But this presence of God’s future in Jesus’ activity is rightly understood only when one has taken seriously the futurity of the Lordship of God whose imminence Jesus proclaimed. Then its â€Å"presence† is shown as the overpowering by God’s future of all merely present occupations and concerns of men (Rubenstein 23). The future impinges upon the present precisely as future, and thus the future of God’s Lordship announced by Jesus Lordship of God whose imminence Jesus proclaimed. Then its â€Å"presence† is shown as the overpowering by God’s future of all merely present occupations and concerns of men. The future impinges upon the present precisely as future, and thus the future of God’s Lordship announced by Jesus remains wholly distinguished from his own activity, as sharply distinguished as the Father himself is distinguished from Jesus, even though the power of God’s future is already presently active through its announcement in Jesus’ message. If its futurity were forgotten because of this, its present effectiveness would collapse into nothingness.

Free Essays on Reasons To Continue With Manned Space Exploration

The exploration of space began in the late 1950's and early 1960's with the launches of satellite Sputnik I and cosmonaut Yuri A. Gagarin into Earth's orbit (Launius xviii-xix), yet the desire to explore and discover the unknown has been human nature for centuries. The space exploration program was began for three reasons. First, it was an offspring of the Cold War rivalries between the United States and the Soviet Union as a way to compare technological superiorities of the two countries governmental systems, a democracy and a communist dictatorship. Second was the human need to explore the unknown, and third was the adventure involved in discovering that unknown (Launius 6). Now, is it worth the astronomical sums of money required to send humans into space, or should we just rely on robots that can perform most of the tasks? "The Russians and Americans may have ended their rivalry beyond Earth, but another contest for dominance in space remains, one that pits biology and brains against circuits and chips" (Stenger 1). Why should NASA continue with manned space exploration as opposed to going with strictly unmanned exploration? May 25, 1961 in a speech to Congress about "Urgent National Needs," President John F. Kennedy unveiled project Apollo, in which the United States would land a man on the moon before the end of the decade (Launius 8). Kennedy justified this expedition in 1962 in his speech in which he said, "We choose to go to the moon...and do the other things, not because they are easy, but because they are hard..." (qtd. in Brownback 15). July 20, 1989, President George H. W. Bush Gave the nations space program a new challenge, one to go to Mars and to "go where no one has gone before" (John F. Kennedy qtd. in Beason 156). Manned exploration has always been a part of the space program. The space program presents an avenue of discovery for our children (McCord 2). As Ken Bowersox said, "The reason I come up here to spac... Free Essays on Reasons To Continue With Manned Space Exploration Free Essays on Reasons To Continue With Manned Space Exploration The exploration of space began in the late 1950's and early 1960's with the launches of satellite Sputnik I and cosmonaut Yuri A. Gagarin into Earth's orbit (Launius xviii-xix), yet the desire to explore and discover the unknown has been human nature for centuries. The space exploration program was began for three reasons. First, it was an offspring of the Cold War rivalries between the United States and the Soviet Union as a way to compare technological superiorities of the two countries governmental systems, a democracy and a communist dictatorship. Second was the human need to explore the unknown, and third was the adventure involved in discovering that unknown (Launius 6). Now, is it worth the astronomical sums of money required to send humans into space, or should we just rely on robots that can perform most of the tasks? "The Russians and Americans may have ended their rivalry beyond Earth, but another contest for dominance in space remains, one that pits biology and brains against circuits and chips" (Stenger 1). Why should NASA continue with manned space exploration as opposed to going with strictly unmanned exploration? May 25, 1961 in a speech to Congress about "Urgent National Needs," President John F. Kennedy unveiled project Apollo, in which the United States would land a man on the moon before the end of the decade (Launius 8). Kennedy justified this expedition in 1962 in his speech in which he said, "We choose to go to the moon...and do the other things, not because they are easy, but because they are hard..." (qtd. in Brownback 15). July 20, 1989, President George H. W. Bush Gave the nations space program a new challenge, one to go to Mars and to "go where no one has gone before" (John F. Kennedy qtd. in Beason 156). Manned exploration has always been a part of the space program. The space program presents an avenue of discovery for our children (McCord 2). As Ken Bowersox said, "The reason I come up here to spac...

Argumentative Research Paper Topics

Argumentative Research Paper Topics Argumentative Research Paper Topics Argumentative Research Paper Topics An example of the research paper introduction on the topic about the Internet: The end of the XX century is marked by the increasingly widespread use of computers and information technology in so many different areas. Computers permit significantly improve the efficiency of work in the various activities and open up new horizons of knowledge to humans. Therefore, the possession of skills of working with the computer is very important for today's effective work, and especially for getting maximum benefit from such skills in the future Note if you have any computer terms such as WWW or others in your paper, you should give their definition in the introduction. The confidence that everybody in your group knows what it is does not give you the permission to avoid explanation of these terms in the introduction of your research paper. Help Writing a Research Paper While writing a research paper about the culture of ancient Greece, you may research such interesting historical topics as culture and art, the world of the Greek myths (life after death, Olympic games, etc.), and Roman conquest. In the result of your college research paper writing, you may write the following conclusion: But not only the art and science of Greeks have influenced the development of European civilization. The Greek understanding of the value of individual rights, the recognition of their rights to personal liberty and the rights of every people to self-determination were the ideas on which all modern European democracy was based.   In such a way, ancient Greece approved and was carrying out through centuries its highest spiritual authority, notably defined the shape of the whole world. Research Paper Help Research paper writing on any topic requires good understanding of the topic and good argumentation to support your thesis statement. Write a research paper on the basis of your thesis statement. Describe the main controversial point of view in your college paper writing. English research paper must not be boring. Before writing your paper, you may ask your colleagues whether it would be interesting for them to know this or that information. The confidence that something would be interesting for them gives you a desire to find an interesting answer to the question. While writing research paper, you should feel yourself as Christopher Columbus. You will be discovering something new and unknown to your friends. All you need to do is to find an interesting research paper topic. is available 24/7 to assist you with research paper writing.   If you have not decided on argumentative research paper topic, you are welcome to request free advice.   We are open for cooperation and sharing of ideas.   Feel free to contact us if you want to learn more about prices, services, bonuses and discounts.

Effects of Alcohol on the Human Body Essay Example | Topics and Well Written Essays - 2250 words

Effects of Alcohol on the Human Body - Essay Example Alcohol is the only type of beverage that once adopted as a heavy drinker, cannot simply withdraw as it causes various chronic diseases in situations where a heavy drinker is forced to quit alcohol intake. "Alcohol travels through the bloodstream by simply entering the main tissues of the mouth and throat. After reaching the stomach it searches the outlet and after founding it open, it passes into small intestine thereby absorbing every single drop of it. In case the outlet of stomach is closed, stomach walls don't take longer to absorb the alcohol. The bloodstream then distributes the alcohol uniformly throughout the body. In this manner, the alcohol reaches the brain and other parts of the body". (ACS) "Blood is the main distributor of alcohol, which virtually transfers it to every cell in the body. In nursing mothers it rapidly enters the breast milk. In pregnant women it crosses the placenta and thus reaches the unborn child as well". (Zamula, 1986) Although alcohol affects the entire human body but there are particular parts of the body that are resistant to the harmful effects of alcoholism. In general, according to alcohol consumption alters health by one of the following mechanisms: Liver and Pancreas are the most affected organs that are subjected to alcohol exposure as liver is the major organ for metabolism of ethanol and it is this metabolism, with subsequent altered cellular homeostasis, that is thought to be central to the pathogenesis of alcoholic liver disease (Lieber, 1995). Metabolism of ethanol results in the production of a toxic metabolite substance called acetaldehyde that can bind irreversibly to cellular proteins and enzymes. In addition, complexes of acetaldehyde with various cellular proteins may form the basis of a cellular immune response directed toward the hepatocyte (Hoerner et al., 1988). Metabolism of ethanol also results in the production of hydrogen, which when interacts with carbohydrate metabolism and mitochondrial function is subjected to accumulate fat within the liver called alcoholic fatty liver (Lieber, 1995) which is main cause of liver failure. The abuse of alcohol is a frequent cause of anemia, leukopenia, and thrombocytopenia. These complications of alcoholism arise as a result of: 1) Direct effects of alcohol on the bone marrow, 2) Associated nutritional deficiencies especially of folic acid and pyridoxine, and 3) Alcohol-induced liver injury. (Ammerman et al, 1999, p. 79) Alcohol During Pregnancy - Fatal Alcohol Syndrome Alcoholism during pregnancy leads to a disease called "Fatal Alcohol Syndrome" (FAS), which is marked by reducing birth weight and size, small head circumference of the foetus, microophthamalia, micrognathia, an elongated upper lip, ear abnormalities, and mental retardation. So, alcohol effects the foetus following lower or mild doses of alcohol, may lead to mild abnormalities, learning problems, and behavioral disturbances in the child. The placenta is readily permeable to alcohol in

The Simultaneous Repression of CCR and CAD, TWO Enzymes of the Lignin Essay

The Simultaneous Repression of CCR and CAD, TWO Enzymes of the Lignin Biosynthetic Pathway, Results in Sterility and Dwarfism i - Essay Example Later on, understanding pathways may be used in the laboratory synthesis of these compounds. Moreover, the induction, as well as repression, of their production in plants through anthropogenic intervention to promote optimal plant growth and/or fruit bearing may be conducted. This is important as many secondary metabolites are already used by humans. In the case of lignins, genes CCR and CAD have been identified as the encoders for the last and specific steps for monolignol biosynthesis, the first part of lignin pathway. Because of the complex nature of biochemical production, regulation of a certain pathway may affect other pathways as well. Such effects may be great enough to cause changes in phenotype. In the case of monolignol biosynthesis in tobacco, the silencing of both CCR and CAD genes resulted not only to a reduction of lignin production but to a decrease in plant size as well. The recent study by Thevenin et al. (2011) looked into the effects of silencing monolignol-specif ic CAD and CCR genes in Arabidopsis thaliana. The plant contains two CCR genes, but only one, CCR 1, is specific for lignification. The mutant lines for this gene, irx4, ccr1s and ccr1g, are dwarves, have a reduced amount of lignin (25-35%), and have a modified set of phenolic metabolites. On the other hand, A. thaliana contains nine CAD genes, two of which, CAD C and CAD D, are involved in lignin biosynthesis. CAD C and CAD D double mutants, unlike CCR 1 mutants, has a normal size and 40% amount of lignin. The effects on leaf and flower morphology, lignin structure and content, amount of sugar, and other metabolites were observed. RESULTS Identification and Phenotyping of the ccc Triple Mutant After crossing ccr 1 g mutant with cad c and cad d double mutant, and producing ccc mutant, the absence of CCR 1, CAD C, and CAD D expression in ccc mutants was verified using RT-PCR. 1. Leaf Morphology The growth of wild type, ccc, cad c, cad d, and ccr 1 g from plantlets to senescence were observed at greenhouse conditions. At 30 days, the absence of CCR 1 caused the leaves to change its morphology from rosette to pointed and rolled. The decrease in leaf size was also noted most noticeably among ccc plantlets (5-fold shorter), and less prominently in ccr 1 g (3-fold shorter. On the other hand, the absence of both cad c and cad d expression did not cause any decrease in leaf size. 2. Flower Morphology More changes were observed in the flowers. Similar to leaves, the mature floral stem is smaller in ccc than in ccr 1 g mutants. However, when compared to the wild type, the triple mutant senesced later, despite its first inflorescence being prematurely shriveled. In addition, male flowers are sterile. Despite possessing normal pollens, the anthers were unable to release them. As a result, more than 50% of ccc mutants were not able to undergo seed germination. The ccc triple mutant possesses non-dehiscent anthers Initial flower development and stamen filament elongation we re similar in ccc and wild-type A. thaliana. However, ccc anthers, despite containing pollens whose sizes germinating capability (through Alexander and aniline blue staining) were similar to that of wild-type, did not dehisce as what normally happens. Probably, the absence of lignified secondary thickening observed among ccc plants may have caused the non-dehiscent of anthers. The ccr 1 g plants, on the other hand, have few

Human Resources - Riordan Problem Solution Paper and Defense Essay

Human Resources - Riordan Problem Solution Paper and Defense - Essay Example al analysis and discussion of the human resource management problems in Riordan Manufacturing with a view of proposing the most effective measures of solving the company’s human resource problems and thus enabling it to maintain its competitiveness within the market. The analysis of the current situation at Riordan including stakeholder dilemmas is presented within the paper. An end state vision is also given for the company with identification and analysis of its alternative solution. The paper further recommends the optimal solution and an evaluation of results. Even though performance based compensation strategy may prove advantageous to an organization, there are other social and economic factors which affect the performance of employees which must be considered in compensation them (Dan, Alina and Oana, 2011) Proper employee compensation will prevent loss of valuable employees to business competitors who could be offering higher salaries to their employees. As such adequate compensation plays the role of decreasing employee turnover in significant percentage (Johnson, 2012). It is through redesigning the job structure and specifically defining the roles and obligations of all employees in work activities that the company would utilize the opportunity of implementing the most appropriate job design Organizations are mandated to draft an appropriate job design which will enable employees to identify their job specifications, role and activities. This is because a poor job design leads to a situation where employees are made to perform tasks which they are not skilled or knowledgeable to perform and as a result killing their morale (CÄ ±nar, Bektas and Aslan, 2011) After the analysis of the employee salaries through surveys buy the human resource management team, the results of the surveys must be implemented for an organization to be able to solve any crisis which affects its employees (Khan, Riaz and Rashid, 2011) Riordan has registered declining sales

Arthur Miller’s The Crucible Essay Example for Free

Arthur Miller’s The Crucible Essay A crucible is defined as a severe trial or a container in which metals are melted at very high temperatures. Much like how metals mold to a new shape at very high temperatures, people change when severe trials and challenges present themselves. When innocent lives are lost, a person will realize the wrongs and attempt to make things right again. The character John Hale must forget his old teachings and way of life to try to return the town of Salem to a peaceful community. In Arthur Miller’s The Crucible, Reverend John hale transforms from a prideful prosecutor of witches to a humble defender of the accused because of the guilt he experiences over the innocent lives lost during the Salem witch trials. Reverend John Hale arrives in Salem as a prideful man with intentions of persecuting the accused of witchcraft and ridding the town of all evil. Author Arthur Miller says of Hale, â€Å"This is a beloved errand of him; on being called here to ascertain witchcraft he felt the pride of the specialist whose unique knowledge has at last been publicly called for.†(Miller 1252) Miller explains that the reverend has great pride in having the opportunity to show off his skills to rid the town of Salem of witchcraft. His skills in the beginning of the trials come from his books instead of from his own intuitions. Reverend Hale brings many books into the town in order to use their knowledge to persecute the accused. He believes these books to be infallible, and they cause him to believe that he will solve all of the town’s problems with them. Along with the knowledge from his books, he speaks, â€Å"with a tasty love of intellectual pursuit.†(Miller 1257) These stage directions imply that Hale thirsts to be the all-knowing savior of Salem. In his early days at Salem this thirst and his faith in the judicial system guide him to find the suspected witches and deal with them accordingly. The reverend’s early thirst for heroism soon vanishes as the trials pursue and more unexpected people in Salem are accused of witchcraft. Hale travels to the Proctor residence by his accord, without the court’s authority, to learn more about them because Elizabeth Proctor has been mentioned in the court. Learning about the faith life of Elizabeth, Hale starts to question whether all of the accused participate in witchcraft, and doubt of the infallible judicial system starts to arise in him. This doubt grows as he says to Judge Danforth about the trials, â€Å"But is does not follow that everyone accused is part of it.†(Miller 1300) He realizes now that the accused are given no chance to plead innocent without the sure fate of death. Hale sees flaw in the judicial system that he has lived by, and wonders if the many he has condemned to death had no opportunity at all to seek innocence. Knowing that the accused have no chance for survival but through confession of witchcraft, Hale proclaims, â€Å"I have this morning signed away the soul of Rebecca Nurse, Your Honor. I’ll not conceal it, my hand shakes yet as with a wound!†(Miller 1301) He knows that Rebecca has a good life of faith, and she will most definitely be condemned to death by the so called infallible judicial system because of him. Hale shows the feeling of guilt by signing away the life of Goody Nurse, and realizes that he must try to defend the accused because the court will not. Hale loses all motivation to condemn the accused and no longer holds pride in himself or his judicial system. With his motivation to seek out witches now gone, Hale believes many of the accused to be innocent and tries to convince this to the court. He tells Judge Danforth, â€Å"I beg you, stop now before another is condemned! I may not shut my conscience to it no more—private vengeance is working through this testimony! From the beginning this man has struck me true. By my oath to Heaven, I believe him now.†(Miller 1311) His guilt pushes him to defend the accused in front of the judge so that their blood will not be on his hands. Hale knows his association with the courts will result in the loss of innocent lives, and he cannot live with himself knowing this. Knowing now that the court operates with error, he quits it and denounces its proceedings. John Hale no longer want to participate in the court’s murdering of the innocent, and feels guilty for the lives that he has already condemned through the judicial system. Hale now knows that he needs to think for himself rather than following the laws and rules of the judicial system he has lived by his whole life. Working separate from the court, the reverend says, â€Å"I come to do the Devil’s work. I come to counsel Christians they should belie themselves.†(Miller 1325) Hale knows that the only way to rid the guilt from his mind is to convince the accused to lie and confess so that their lives may be saved. He has lost faith in the court system that will condemn innocent lives, and, throwing away his pride, puts out one last effort to save some of the lives he has condemned. His motivation has changed from condemning the witches in the town to attempting to save the accused. As his efforts are about to fail, he drops to his knees and says, â€Å"What profit him to bleed? Shall the dust praise him? Shall the worms declare his truth? Go to him, take his shame away!†(Miller 1334) His efforts to defend the accused fail, and guilt overwhelms him. Reverend John Hale cannot live with the innocent lives he has sentenced to murder and is humbled as the accused are led to their death. â€Å"Cleave to no faith when faith brings blood†(Miller 1326) says a transformed reverend as the Salem witch trials come to an end. Reverend Hale loses not only his faith in the judicial system, but also in the God who he believed to be too perfect to allow these tragic events to happen. He humbles himself because the pride that he once had leads to the death innocent lives in Salem. In The Crucible by Arthur Miller, Reverend John Hale changes from a prideful prosecutor of the witches to a humble defender of the accused because of the guilt that overwhelms him due to the innocent blood shed at his hands during the Salem witch trials.

William Shakespeares Othello as a Classic Tragic Hero Essay -- GCSE C

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      Simply defined, a tragedy always entails the downfall of the protagonist. As a common standard in tragedy, the protagonist, or "tragic hero" is of high standing who is faced with some opposing force whether internal or external. "Tragedy is the imitation of an action; and an action implies personal agents, who necessarily possess certain distinctive qualities both of character and thought; for it is by these that we qualify actions themselves, and these- thought and character- are the two natural causes from which actions spring, and on actions, again all success or failure depends...." This excerpt from Aristotle's Poetics illustrates an aspect of tragedy upon which many works, including Shakespeare's Othello, are based. In Poetics, Aristotle expresses the writer's obligation to create what is known as a "tragic hero" in all forms of tragedy. He further explains that this persona must be dominated by a "hamartia" or tragic flaw which leads to his downfall. Prevalently in Othello, the protagonist, Othello, can be seen as a classic tragic hero who is opposed by the strong force of his innate naivetà © and over-trust as flaws in his otherwise virtuous character. Through the rapid development of the play, we see Othello's character disintegrate as a result of his growing jealousy and are finally stricken by a powerful catharsis where despite his wrongdoing, the reader feels pity for Othello and his mis... ...ty of Nebraska Press, 1993.    Muir, Kenneth. Introduction. William Shakespeare: Othello. New York: Penguin Books, 1968.    Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http://www.eiu.edu/~multilit/studyabroad/othello/othello_all.html No line nos.    Wilson, H. S. On the Design of Shakespearean Tragedy. Canada: University of Toronto Press, 1957.    Wright, Louis B. and Virginia A. LaMar. ?The Engaging Qualities of Othello.? Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Reprint from Introduction to The Tragedy of Othello, the Moor of Venice by William Shakespeare. N. p.: Simon and Schuster, Inc., 1957

Elevator

Hey Gaby, I just started my class online with the University of Phoenix, let me tell you a little bit about it because I know you were interested in going back to school as well. Online courses are also known as distance learning, which means that you are earning your education via online. Instead of being in a traditional classroom setting and having that face to face contact with your teacher, distance learning is student centered instructional format that allows you to take courses without having to commit to a regular campus attendance. I personally enjoy doing distance learning; so far I have been able to easily concentrate on my work. The reason why I chose to do distance learning is because I really have a hard time attending regular face to face classes due to my work schedule, very much similar to the situation you are in Gaby. Just like your goals I want to continue to pursue my degree further and I didn’t want to stop attending school so I chose this avenue. Distance learning is a field where instructional systems are designed to deliver education to students who are not able to physically be in classroom site. In my opinion I think you would enjoy distance learning and you would be able to focus a lot easier. I really enjoy doing it because I love working with computers, some people say that they do not like it but most people that I have spoken to say that they really enjoy it as well. You should really try it I truly recommend it; I was scared at first because I was concerned about having questions that I would like to ask my teacher in person and via online you do not have that opportunity. The method used to communicate with your professor and or classmates is through forums and thread discussions. In these forums and threads you post your questions and responses to other posts as well, somewhat like a live chat room. This is referred to as asynchronous communication; because you are not receiving feedback onsite like you would in a regular face to face classroom. To be honest with you it was a little frustrating learning how to navigate thru everything but once I had spoken to my advisors and they explained to me how everything worked things went so much smoother. As the time has gone by I have gotten the hang of it and I think you would pick up the process pretty easily too. Hope that this information has shown you that there is a way for you to continue your education just like I am.

Illustrative Transactions and Financial Statements Answers Essay

Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between cost behavior and activity levels that are commonly used in practice: Engineering estimates, Account analysis & Statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best estimates possible. Their weakness and strengths require attention. Learning Objective Two: Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |Cost | Advantages of engineering estimates |Details each step required to perform an operation |Permits comparison of other centers with similar operations | |Identifies strengths and weaknesses. | | Disadvantages of engineering estimates 1. Can be quite expensive to use. Learning Objective Three: Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyzed and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair Hours | |Account |Total |Variable Cost |Fixed Cost | |Office Rent $3,375 |$1,375 |$2,000 | |Utilities |310 |100 |210 | |Administration |3,386 |186 |3,200 | |Supplies |2,276 |2,176 |100 | |Training |666 |316 |350 | |Other |613 |257 |356 | |Total |$10,626 |$4,410 |$6,216 | |Per Repair Hour |$12. 25 ($4,410 divided by 360 repair-hours) | 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |$10,626 = $6,216 + $12. 25 (360) |$10,626 = $6,216 + $$4,410 | Costs at 520 Repair-Hours Total costs = fixed costs + {variable cost per unit} number of units |Tc = $6,216 + {$12. 25} 520 |Total costs = $6,216 + $ $6,370 |$12,586 = $6,216 + $ $6,370 | Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the relevant range using statistics. Do you remember how we defined relevant range? A relevant range is the range of activity where a cost estimate is valid. The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example: Overhead Costs for 3C ( Exhibit 5. 2) The following information is used throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s use this data to estimate costs using a statistical analysis. |Month |Overhead Costs |Repair-Hours |Month |Overhead Costs |Repair-Hours | |1 |$9,891 |248 |8 |$10,345 |344 | |2 $9,244 |248 |9 |$11,217 |448 | |3 |$13,200 |480 |10 |$13,269 |544 | |4 |$10,555 |284 |11 |$10,830 |340 | |5 |$9,054 |200 |12 |$12,607 |412 | |6 |$10,662 |380 |13 |$10,871 |384 | |7 |$12,883 |568 |14 |$12,816 |404 | | | | |15 |$8,464 |212 | A. Scattergraph Plot of cost and activity levels Does it look like a relationship exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"eyeball† the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually not used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be significantly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level. Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores most of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach: Equations V = Cost at highest activity – Cost at lowest activity Highest activity – Lowest activity F = Total cost at highest activity level – V (Highest activity) Or F = Total cost at lowest activity level – V (Lowest activity) Let’s put the numbers in the equations | | | |V = $12,883 – $9,054 |V = $10. 0/RH | |568 – 200 | | F = Total cost at highest activity level – V (Highest activity) F = $12,883 – $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level – V (Lowest activity) F = $9,054 – $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the relationship between variables Hi gh-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of regression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data . For 3C, repair-hours are the activities, the independent variable or predictor variable. In regression, the independent variable or predictor variable is identified as the X term. An overhead cost is the dependent variable or Y term. What we are saying is; overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation |Y = a + bX |Y = Intercept + (Slope) X |OH = Fixed costs + (V) Repair-hours | You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation. Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. Interpreting Regression [pic] Interpreting regression output allows us to estimate total overhead costs. The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient â€Å"R† measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant. If significant, the cost is NOT totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs. The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts Cost | 3C Cost Information | |Month |Overhead Costs |Repair-Hours ( X1) |Parts ( X2) | |1 |$9,891 |248 |$1,065 | |2 |$9,244 |248 |$1,452 | |3 |$13,200 |480 |$3,500 | |4 |$10,555 |284 |$1,568 | |5 |$9,054 |200 |$1,544 | |6 |$10,662 |380 |$1,222 | |7 |$12,883 |568 |$2,986 | |8 |$10,345 |344 |$1,841 | |9 |$11,217 |448 |$1,654 | |10 |$13,269 |544 |$2,100 | |11 |$10,830 |340 |$1,245 | |12 |$12,607 |412 |$2,7 00 | |13 |$10,871 |384 |$2,200 | |14 |$12,816 |404 |$3,110 | |15 |$8,464 |212 |$ 752 | In multiple regressions, the Adjusted R Square is the correlation coefficient squared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Let’s talk a bit about each. Curvilinear costs |Outliers |Spurious relations |Assumptions | 1. Curvilinear costs Problem: Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution: Define a more limited relevant range (example: from 25 – 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem: Using too many variables in the regression. For example, using direct labor to explain materials costs. Although the association is very high, actually both are driven by output. Solution: Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem: If the assumptions in the regression are not satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven: Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2. Computational tools allow for more data to be used than for non-statistical methods. Disadvantages 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *. The more sophisticated methods yield more accurate cost estimates than the simple methods. |Account Analysis = $12,586 |High-Low = $12,384 |Regression= $12,982 |Multiple Regression= $13,588* | Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Collecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight: (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A: Microsoft as a Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output! Learning Objective Nine: (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example: | |Unit |Time to Produce |Calculation of Time | |First Unit |100 hours |(assumed) | |Second Unit |80 hours |(80 percent x 100 hours | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se as production increases. This implies a nonlinear model. | Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE WORK EXERCISE 5-25 – A& B PROBLEM 5-47 -A& B REFERENCES Lanen , N. W. , Anderson ,W. Sh. & Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York : McGraw-Hill Irwin. [pic]