Monday, December 30, 2019

The Portrayl of Religion in Beowulf Essays - 814 Words

In the story Beowulf, there are a few different religions that are represented by the author. All the religions are portrayed in the story through the author’s eyes and his beliefs. The author makes clear what religion he believes in and his views. Some instances in the story also relate to the conflict between Christianity and the code of warriors. Throughout the story, the author is faced with the challenge of trying to portray his beliefs with a character whose actions are in conflict with his beliefs. Beowulf, in this story is based on the total opposite of the author’s beliefs and there are instances when his behavior is shown, and after there is symbolism of Christianity, to show its conflict with his behavior. In this story, the†¦show more content†¦Even though the characters in the story mostly act unlike a normal Christian, the author makes sure to still make references to God and religion. When Beowulf and his crew arrived at Heorot, â€Å"they thank ed God for that easy crossing on a calm sea† (17). This proves that Beowulf believed in God no matter what he acted liked or how he behaved. After this, the author makes another God reference when Hrothgar says that the â€Å"Holy God has, in His goodness, guided him here to the West-Danes, to defend us from Grendel† (27). Hrothgar is saying that God has been god to Heorot and brought them Beowulf to defend them from an attack from Grendel. Another religion that conflicts with the author is the code of warriors that Beowulf and all other warriors abide by. The basic rules of the code is that a person receives honor in life by doing good things which is different from Christianity, which states that a person’s good deeds and glory is honored in the afterlife. Also, the warrior code encourages retaliation because it is better to retaliate then mourn. Christianity favors mourning and being peaceful and forgiving to your enemies. The Pagan religion is mostly like th e warrior code of laws. It is almost the opposite of Christianity but it relates in the way that it is revolved around God. The warrior code represents what Beowulf stands for and what he does for his people and Heorot. This code helps him defeat

Saturday, December 21, 2019

The Philosophy Of Law And Justice - 848 Words

The Philosophy of Law and Justice Ratika Sharma Monday, September 23, 2014 CLU3M1 Miss Dowhaniuk â€Å"†¦No matter how plain a women may be if truth and loyalty are stamped upon her face all will be attracted to her...† Anna Eleanor Roosevelt was born on October 11, 2014 in New York City, New York. She was the only the only daughter of Anna Hall and Elliot Roosevelt; she was the middle child in her trio of siblings. Her brothers were Elliot Roosevelt Jr. and Gracie Hall Roosevelt who were the oldest and youngest siblings respectively. The Roosevelt siblings encountered trauma at a young age. Their mother passed away when Eleanor was only eight years old and their father passed away shortly after, when Eleanor just turned†¦show more content†¦She was heavily influenced by the unfair conditions people of colour encountered and the women’s suffrage movement. Roosevelt was influenced to say this quote because she was fully aware of the rights white men were accustomed to versus everyone else in society. Although certain groups of people were granted more rights than others, it does not mean it is fair to minorities. A society can thrive when everyone is given equal rights all the time, not when superiority groups deem so to minorities. Simply, this quote means that if we are to grant justice to a certain group of people, we must do so to all the people, regardless if they belong to the minority group or not. It can be very easy to only give rights to a certain group of people, but that would cause chaos and can corrupt our government system. Fundamentally, justice is one of our most important rights as human beings and is something that is entitled to us, as Canadians, regardless of age, gender or ethnicity. Justice is also necessary for everyone as injustice towards certain groups can cause violence. â€Å"Your crown has been bought and paid for†, said Maya Angelou. Many people are proud of western civilization for changing our mindset towards big issues such as women’s rights and multiculturalism, but many forget that our nation was not always so free and open. We must respect our ancestors for changing society and not take our rights forShow MoreRelatedSocrates s Philosophy On The Western Civilizat ion1440 Words   |  6 Pagesspiritual enlightenment (Class notes.) After his death and his famous trial, Socrates’s philosophy had an enormous impact on the Western Civilization. Socrates’ philosophy could be found in Plato’s works. For example, The Republic written in a form of discussion is an influential book that contributes to several debates. Even if some argue about the validity and accuracy of Plato’s works regarding Socrates’ philosophy, those works allow us to conclude that Socrates was devoted and dedicated to truth.Read MoreJohn Rawls Justice is Fairness1525 Words   |  7 Pageshowever, in my personal opinion â€Å"Justice Theories† or â€Å"Justice as Fairness† is the most interesting, complex and the most appealing along with my opinions and reason why I agree with the theory that John Rawls has presented. Information taken from the Internet Encyclopedia of Philosophy. Some quick facts about John Rawls are: Rawls was born February 21, 1921 and died November 24, 2002. Rawls was an American philosopher and a leading figure in moral and political philosophy. John is most known for hisRead MorePunishment Philosophies1704 Words   |  7 PagesPunishment Philosophies Abstract The processes by which justice is applied are determined largely by proposed punishment philosophies. These express various concerns and arguments regarding appropriate sentencing and treatment. The philosophy of rehabilitation dominates the proceedings of juvenile courts, and is heavily scrutinized at an adult level, or when the criminal behavior of juveniles continues to accelerate, butRead MoreThe Law Of The Land915 Words   |  4 Pagesgovernment, policy, and laws using the Constitution. This Constitution was first signed by 39 delegates and created a foundation for which the country to abide by. Surely with 39 men, there were bound to be differing ideas on how to interpret this document. The way one interprets it to make rulings can be classified into Judicial Philosophy and ideology. With this and the Judiciary Branch, the United States can make well informed decisions on laws and statutes. Judicial Philosophy is simply how one â€Å"Read MorePunishment and Sentencing Paper1278 Words   |  6 PagesPunishment and Sentencing Paper CJA/224 Garrett LeGrange September 17, 2010 There are many different philosophies that are in use in the court systems when determining what sort of punishment will be imposed on someone who is found guilty of committing a crime. These philosophies are in use in both the adult courts and juvenile courts. The juvenile court system is similar to the adult courts, but there are many differences between the two. Both court systems try and keep crime from happeningRead MoreLaw Is A Social Institution1390 Words   |  6 PagesWhen one thinks of law and the studying of law, they typically think of lots of reading, books, and complex terms, and the idea sounds more or less very strict and uninteresting. Studying law yes does require all the previous mentioned, but it’s also so much more than that. Law is a social institution and as we know different places have different sets of laws for the people residing in them to follow. Studying law is yes learning all of the rules and regulations that create that law but it is alsoRea d MoreThe Article Ethical Reasoning : Implications For Accounting875 Words   |  4 Pagessummarizes modern moral philosophies and defines different views on ethics according to the philosophy being followed. There are four broad categories of moral philosophies: teleology, deontology, justice theory, and virtue ethics. In many cases, there are specific subgroups within these major groups. The article gives specific examples of when each philosophy should be used and illustrates the strengths and weaknesses of each philosophy. The first moral philosophy mentioned is teleologyRead MoreEssay Kant vs. Mill: Human Rights and Utilitarianism1729 Words   |  7 Pagesin an equal way. These rights have been entrenched through laws that are passed by states and international conventions. Human rights laws have evolved over time, and have been shaped by several factors, including philosophical theories in the past. This paper looks at the theories of two philosophers, Emmanuel Kant and John Stuart Mills, and how their teachings can be used to explain the sources of human rights. Kant’s moral philosophy is very direct in its justification of human rights, especiallyRead MoreLawrence V. Texas : A Case1559 Words   |  7 PagesLAWRENCE V. TEXAS: A CASE STUDY IN JUDICIAL PHILOSOPHY The role of the Judicial Branch of the United States has been the most dynamic throughout the Nation’s history. By adopting the power of judicial review in Marbury v. Madison in 1803, the Supreme Court established its position as being arguably the most powerful branch of Federal Government. However, this also made the Judiciary’s role the most controversial. Should the Court be required to interpret the constitution strictly through the languageRead MoreThe Philosophy Of Social Justice1507 Words   |  7 Pagesdistribution are concepts that are embedded in social justice. Individuals living in harmony for mutual benefit living in a state of society are set out by social contract. This paper will firstly show, the background of the philosophy of social justice. Then it will focus on John Rawls Theory of Justice. Secondly, It addresses the stages of the Theory of Justice, It then historical nature of social justice in conjunction with western philosophy. Lastly it wi ll look at the diversity of philosophical

Friday, December 13, 2019

Bycatch Overfishing Regulations And Recovery Environmental Sciences Essay Free Essays

string(82) " scheme was to integrate a fish oculus in the cyberspaces to let for fish flight\." One of the most urgent issues impacting piscaries today is finding methods of cut downing by-catch and keeping sustainable stocks. In this paper the author will try to specify by-catch and discourse the Torahs regulating the pattern. The author will besides discourse the commercial and recreational parts to the province of duress of the ocean Waterss. We will write a custom essay sample on Bycatch Overfishing Regulations And Recovery Environmental Sciences Essay or any similar topic only for you Order Now Fishing patterns and methods of cut downing the sum of by-catch will besides be discussed. Without the cooperation of fishermen, province, federal, and world-wide authoritiess many species of water bird and fish will non last. Harmonizing to McCaughran by-catch is that ‘portion of the gimmick returned to the sea as a consequence of economic, legal or personal considerations, plus the maintained gimmick of non-targeted species ‘ ( McCaughtan 1 ) . Bycatch are fish, water bird, or Marine mammals that are caught by the way in all types of piscary cogwheel. They are caught because they are unable to travel fast plenty to get away or they may be attracted to the come-on. There are many marauders in the ocean but we are the most unsafe marauders in the H2O. We are unsafe because â€Å" we are limited merely by the bounds we set ourselves † ( Hinman 3 ) . We choose non to put bounds for ourselves that insure the sustainability of our oceans therefore these criterions must be set for us. These bounds are set so we can avoid the â€Å" calamity of the parks † ( Wallace 1 ) . Puting these bounds is the duty of the National Oceanic and Atmospheric Administration ( NOAA ) and the National Mar ine Fisheries Service ( NMFS ) . The Magnuson-Stevens Fishery Conservatory Act in 1976 created eight councils to rede NMFS on regional issues on piscary direction. The jurisprudence claimed the Waterss within 200 stat mis of the seashore as the ownership of the United States but it neglected to set up any control over overfishing or habitat loss ( Safina ) . This act was amended in 1996 to include home grounds and overfishing. On January 6, 2004, a concluding regulation was submitted that stated: â€Å" National criterion 9 ( NS9 ) of the Magnuson-Stevens Fishery Conservation and Management Act, as amended by the Stainable Fisheries Act requires that fishery direction programs include preservation and direction steps that shall, to the extent operable, minimise by-catch and to the extent by-catch can non be avoided, minimise the mortality of such by-catch. Implementing by-catch decrease device ( BRD ) demands for the eastern Gulf of Mexico would lend to run intoing that demand † ( Federal Register 2004 ) . An extra amendment was added in 2007 that requires that one-year gimmick bounds and Marine protected countries ( MPAs ) be established ( NOAA Economics ) . The Sustainable Fisheries Act requires that when a stock does non run into the sustainable output a compulsory recovery program which includes a list of overfished species must be proposed ( Safina ) . Some of the reforms have been met with resistance by fisherman and with optimism by environmentalist. Fishermans sometimes stand to lose money with the execution of new regulations and ordinances. The commercial fishing industry in 2007 was estimated to be a $ 28 billion a twelvemonth industry. An extra $ 25 billion a twelvemonth was spent on recreational Marine fishing and activities ( NOAA Economics ) . The mark and by-catch species depends on where you are in the universe. What may be the mark species in the Gulf of Mexico may be the by-catch species in other countries. As new engineering has been introduced into the fishing industry more fish have been caught utilizing gillnets, bag Seines, long lines, runt spiller and other methods. Fig. 1. Most seafood in the U.S. is caught utilizing cyberspaces dragged behind boats, such as bag Seines, spiller and dredges ( NMFS, 2009 ) . This cogwheel enabled fishermen to catch the mark species and anything else in the Waterss. In 1994 the estimated by-catch was 19.9 and 39.5 million dozenss of cast-off fish. A new estimation 10 old ages subsequently utilizing a new methodological analysis was much lower at 7.3 million dozenss. The cast-off sum is approximately 20 % to 25 % of the entire crop ( Wui 1 ) . These Numberss show that a big part of the universe gimmick is discarded ( Davies et Al. 205 ) . By-catch can besides be defined as â€Å" that portion of the gaining control that is discarded at sea, dead ( or injured to an extent that decease is the consequence ) † ( Hall 206 ) . Catch may be discarded because of size, species, sex, or mortality. Other grounds are the gimmick may non be the right species, the quota has been reached, or they may be an illegal gimmick. The runt spiller piscaries show the greatest sum of by-catch. These Numberss differ depending on the beginning and the method of computation. Some estimate the Numberss to be every bit high as 35 % for the universe gimmick ( Baum ) . Bycatch consist of sea polo-necks, juvenile species of ruddy center, Spanish mackerel, topographic point, croaker, beams, bluish pediculosis pubis and many other species. In the 1970 ‘s the ratio of by-catch to shrimp was 10 lbs bycatch to one lb of runt. Bycatch decrease devices ( BRDs ) have been mandated on runt spiller in the Gulf of Mexico. A BRD allows finfish and other by the way caught beings to get away. From 1992 to 1994 there was a decrease of four lbs of by-catch to one lb of runt ( Robert ) . Shrimp spiller besides have turtle excluder devices ( TED ) fitted in them to let sea polo-necks to get away. Data shows that with these devices in the runt trawls the sum of some by-catch has been significantly reduced ( Robert ) . The devices have allowed a partial recovery of ruddy center, Spanish mackerel, king mackerel, and Atlantic croaker ( Louisiana Fisheries ) . Fig. 2. Two versions of runt spiller with BRDs. ( Fuls 16-18 ) Bycatch is inevitable, even with the usage of BDRs. Data shows that there have been around 450 taxa documented as incidental gimmicks in shrimp spiller. Attempts have been made to diminish the mortality of by-catch. One scheme was to integrate a fish oculus in the cyberspaces to let for fish flight. You read "Bycatch Overfishing Regulations And Recovery Environmental Sciences Essay" in category "Essay examples" Fishermans besides could better the handling and release of the gimmick. The runt spiller is a type of cogwheel that continues to be studied and improved. Species – English Name Percentage of Total Catch Longspined scup 15 Brown runt 9 Atlantic croaker 9 Inshore lizardfish 6 Pink runt 3 Gulf butterfish 3 Lesser blue crab 2 White runt 2 Longspined swimming crab 2 Brown stone runt 2 Table 1 – Top 10 species found in Gulf of Mexico runt spiller gimmicks ( Clucas 6 ) . Another type of angling cogwheel that continually produces high Numberss of by-catch is the different types of gill cyberspaces or miring cyberspaces. Driftnets have been called the â€Å" walls of decease † because big Numberss of non-target fish, marine mammals and sea birds become entangled in them ( Hinman 3 ) . Fig. 3. Beginning: Drift Net ( FAO-Fish 222 ) . Drift cyberspaces come in all sizes and lengths but the United Nations banned cyberspaces over 1.5 stat mis long in 1993, Data has shown that they catch legion mahimahis, sea polo-necks, and other blowers. There mark species is normally swordfish in the Atlantic but they besides catch tunas and sharks. Other finfish such as ocean sunfish, bluefin, giants, tuna, beams and others are besides caught by longlines. When animate beings are entangled in these cyberspaces it is about ever fatal. Some cyberspaces have pingers attached to alarm unsuspicious quarry ( Martin 213 ) . Although some net fishing is still used the drift net piscary has been closed since 1996 ( NMFS 54 ) . Fig.4 Longline fishing cogwheel. The usage of longlines allows fishermen to catch a assortment of species. The come-on from the lines attracts sea birds, polo-necks, and other species of fish. Many ocean birds eatage in countries where there are longline piscaries. The millstone has seen a diminution in population due to being caught on longline maulers. Longlines may be two or more stat mis long and have 100s of baited maulerss. These lines may travel unbridled for 24 hours ensuing in a high mortality rate for the gimmick. Once the birds are caught there is no manner for them to get away. Since they reproduce late in life and have a low fruitfulness they have become a threatened species ( Lewison 743 ) . The millstone has experienced a lessening in population due to longlines ( Hall 214 ) . It is hard to quantify the loss of millstone due to a deficiency of an perceiver plans. Other beings are affected by longlines. The sum of cast-off species in longlines in 1996 was estimated to be † 196.6 metric dozenss of bluish marlin, 67.6 metric dozenss of white marlin, and 71.6 metric dozenss of sailfish † . ( NOAA 54-55 ) . The grounds for high Numberss of by-catch are that the gimmick may non be the targeted species, it may be an illegal gimmick or it may non run into the legal size. The swordfish population has become stressed because of cyberspaces and longlines. In 1996 there were 579 dozenss of swordfish discarded. The Atlantic gar, a prized diversion fish, is frequently the by-catch of longlines. NMFS has enacted a program that protects this fish. The leader of a vas that hooks a billfish must let go of the fish every bit shortly as possible without taking the fish from the H2O ( NOAA 54 ) . One can non discourse by-catch without discoursing overfishing. Overfishing is the procedure of taking fish faster than they can refill themselves ( Gulfbase ) . The utmost sums of by-catch leads to overfishing. If the sum of by-catch is non reduced so stocks will go overfished. In many countries attempt decrease of the targeted and nontargeted species is attractive ( Wui 2 ) . The ruddy center may non retrieve unless there are bounds placed on the shrimping industry ; because the juvenile ruddy center is the by-catch of runt spiller ( Wallace 84 ) . Bycatch decrease must be taken earnestly by the universe population. An country of concern in the subject of by gimmick and overfishing is that of the megafauna. Much of the megafauna by-catch has no economic value and has a high mortality rate. Having no manner to find the figure of beings that are being discarded, these stocks can worsen over clip without sensing. ( Lewison 588 ) . Leting the continued decrease in figure of anchor marauders such as billfish, sharks, bluefin tuna, bluish marlin, and swordfish will doubtless change the nutrient ironss. With fewer marauders there will be more quarry in the nutrient web. Harmonizing to Pauley if this continues we could see the prostration of some piscaries ( Hinman 2 ) . Alternatively of seeking to pull off one species the full ecosystem needs to be managed. We seem to be concerned about the big animate beings and non the animate beings they feed on. The remotion of one tropic degree will impact all degrees. Removing the larger and older species that by and large have a long lifetime and reproduce tardi ly in life will hold a annihilating consequence on the nutrient concatenation. Attempts are being made to seek to cut down the sum of by-catch in the fishing industry. Many fish would hold a higher endurance rate if they were released at a deepness related to their normal home ground. Fishermans are maintaining day-to-day logbook studies, utilizing unit of ammunition hooks alternatively of the traditional maulers, and utilizing pingers on cyberspaces. Other attempts proposed are to set up no-longlining zones, limit the figure of maulers allowed, and count dead discards against the fishermen as an inducement for set downing allowances ( Hinman 4 ) . Practices suggested to protect water bird would be to attach streamers to the lines to discourage the birds and weight the lines to increase the sink rate and carry the line deeper in the H2O ( Martin 214 ) . There have already been 1700 Marine Protected Areas established in the Waterss of the United States to protect threatened species. The issues covering with by-catch and overfishing are legion. There are groups who oppose ordinance and groups who realize that without Torahs the piscaries will vanish. Even though some ordinances will impact the income of the fishermen, without ordinance at that place will non be piscaries. It is sad to read about the sum of cast-off by-catch. There are some states that utilize about all of their gimmick. As other nutrient beginnings become depleted and the universe population continues to turn, I am certain other states will happen utilizations for their gimmicks therefore extinguishing by-catch. 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Thursday, December 5, 2019

Expecting Misadventures free essay sample

Before I could even read, I was read to. When I was young, my dad seemed determined to introduce me to the fantasy and sci-fi that hed loved in his youth (and I mean die hard fantasy and sci-fi. Those thousand-page novels with a few dozen books in the series that have their own mostly-abandoned section in your local bookstore). I never complained; I was interested in the imaginary, as all children are at that age. So, through his lengthy bedtime stories, I met the reluctant little hero of The Hobbit before I was old enough to connect with any real people. Bilbo Baggins, the mostly humble hobbit who styles himself adventurer extraordinaire, treasure-hunter, ring-winner, Luckwearer, and other riddlesome titles when facing the terrible dragon Smaug, sparked my love of fantastic adventures and danger. I hated him. Granted, hated is probably too strong a word to describe my initial feelings towards Bilbo. We will write a custom essay sample on Expecting Misadventures or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Though I couldnt make the distinction at the time, my childish scorn actually sprung from a rather intense case of jealousy. That ungrateful little man! I remember thinking as my dad read me that nights chapter of the hobbits adventures. A wizard comes to hand him the adventure of a lifetime, and he only complains and wants to go home! What a wimp! And then I started writing. It wasnt a coincidence that my sudden passion for creating worlds of my own struck me during that first reading of The Hobbit. I craved the adventure that I could never really practice in the real world. I wrote with an egotistical notion that I could one-up Bilbos adventures, assume the gung-ho attitude that I foolishly believed should be the persona of every hero character. If it was his reluctance that irked me, it was my own enthusiasm that drove my plots. Through the eyes of my characters, I learned about love and hate, and the grey area which connects the two. Ive died a thousand times (in increasingly dramatic and heartbreaking fashions), destroyed the world, and saved it again. Ive been the wise teaching the foolish and the foolish taught by the wise. Ive survived soul-shattering moral conflicts, transforming from Average Joe to hero, to villain, to layabout, then back again to paragon. I cant quite explain my own personal growth to someone whos not a writer. That person often views my through-writing experiences with skepticism, claiming that I cant possibly know about weighty matters, especially those of the mind, unless Ive experienced them firsthand. I disagree. There are two ways to really experience something. The first is experience it in actuality; the second is to experience it through writing. A friend or an elder who reads my work often asks me how I know so much about love or Times Square or the behavioral patterns of an angst-ridden teen. After a shrug, my answers always the same: Ive written about it. After all, fiction isnt the art of telling lies. It is the art of telling the truth in a dramatic (albeit exaggerated) fashion. At some point in my process of becoming a writer, I went back to reacquaint myself with Bilbo Baggins. Although I remembered the story of The Hobbit (how could I forget!), the details had faded from my memory, and I had the privilege of reading the book again for the first time. He and I are now on pretty good terms. I respect his transformation from respectable hobbit to clever hero. Ive mimicked his internal journey once or twice through my own characters and found it pleasantly satisfying to write about. And Ive gotten over my childish jealousy of his misadventures (between all my characters, Ive done more than he ever will!). Although outside of my reading and writing Ill never travel through Mirkwood forest and free my friends from a mad elven king, I have a world of my own to experience. Im granted a lifetime to slay my own dragons, less ostentatious but more challenging than Smaug on his piles of treasure. Ill turn down chances to slip on a ring and vanish into anonymity (because like as not, that ring also holds the embodiment of pure evil thatll lead to a new series of problems). Even though I will play the occasional game of riddles in the dark, Ill never underestimate the problems I must face. After all, a clever hobbit once warned himself against laughing at live dragons. The advice is as trustworthy in real life as it is in the stories.

Thursday, November 28, 2019

Cardiac muscle Sample Essay Example

Cardiac muscle Sample Paper Cardiac muscle Essay Introduction Animal tissues are classified into four types on the basis of their functions epithelial tissue, connective tissue, muscle tissue and nervous tissue. EPITHELIAL TISSUE The covering and protective tissues in the animal body are epithelial tissues. It covers most organs and cavities within the body and forms a barrier to keep different body systems separate. Example: Skin, Lining of the mouth, lining of blood vessels, lung alveoli and kidney tubules Characteristics of epithelial tissue: Tightly packed and form a continuous sheet. Small amount of cementing material is present between them and almost no intracellular spaces. It plays an important role in regulating the exchange of materials between the odd and the external environment and also between different parts of the body. Matrix is either absent or negligible Number of cells are large Depending on the structures that correlate with their unique functions, epithelial tissues are classified into simple and stratified epithelium. Si mple Epithelium: Cells are arranged in a single layer and does not contain matrix. There are four types of simple epithelium; exogamous, columnar, cuboids and glandular. Exogamous: Thin and flat tissue and forms a delicate lining. They are arranged closely and jointed by cement material. Example: Lining of blood vessels, heart and lymphatic tubes Columnar: Cells are broad and nucleus is oval in shape and is located in the centre or towards the narrow end Example: inner lining of alimentary canal, cystic duct Cuboids: Cube shaped cells and provides mechanical support and helps in secretion and absorption. Example: Kidney tubules Glandular: Tissue folds inward and forms multicultural gland and secretes substances at the epithelial surface. Stratified Epithelium: Cells are arranged in a many layers and are capable of cell division. Regions which are exposed to greater wear and tear such as epidermis of skin and lining of rectum are made up of stratified epithelium. CONNECTIVE TISSUE Co nnective tissues are loosely packed tissues embedded in an intracellular matrix which may be jelly like, fluid, dense or rigid. The nature of matrix differs in concordance with the function of the particular connective tissue. It connects or binds the organs and acts as filling or packing between organs. Cardiac muscle Essay Body Paragraphs Characteristics of connective tissue: Number of cells is less as compare to epithelial tissue Connect or binds the organs Act as filling material between the organs Intracellular substance is high Responsible for cell division of preexisting cells Types of connective tissue: Areola Connective Tissue: It is found between the skin and muscles, around blood vessels and nerves and in the bone marrow. It fills the space inside the organs, supports internal organs and helps in repair of tissues. It has dense matrix which consists of a network of fibers and an unrecognized, homogeneous intracellular secretion. Fibers are white or yellow. White fibers are made up of collagen and non elastic, whereas yellow fibers are made up of elastic and are elastic in nature. Adipose tissue: Tissue present below the skin and between internal organs which contains fat globules. Fat inside the globules acts as an insulator. Compact Bone: Bone is a connective tissue and forms the framework that supports the body. It is strong and inflexible tissue and embedded in a hard matrix that is composed of calcium and phosphorus compounds. Ligaments: Tissue present between two bones and is very elastic and has considerable strength. It contains very little matrix. Tendons: Tissue that connects muscles to bones and is fibrous with great strength but limited flexibility. Blood cells: Blood is another type of connective tissue which contains fluid matrix called plasma. Plasma contains red blood cells (Orbs), white blood cells (Webs), and platelets. It also contains proteins, salts and hormones. Blood flows and transports gases, digested food, hormones and waste materials to different parts of the body. MUSCULAR TISSUE: Tissue consists of elongated cells and responsible for movement in our body is called muscular tissue. Elongated cells present in muscular tissue are called as muscle fiber. Muscle also contains special proteins called contractile proteins, which contract and relax to cause movement Type of Muscle fibers: Striated muscle: It is also called as a voluntary muscle as it moves by conscious will. They are mostly attached to bones and help in body movement so also called as skeletal muscle. Under microscope it shows light and dark bands or striations when stained appropriately and hence called as striated muscle. The cells of this tissue are long, cylindrical, unbranded and multifaceted. Smooth muscle: Muscles that controls the movement of food in the alimentary canal or the contraction and relaxation of blood vessels are smooth muscle or involuntary muscle. The cells are long with pointed ends and Inculcate. They are also called unstrained muscles. They are spindle-shaped. Cardiac muscle: Muscles of the heart show rhythmic contraction and relaxation throughout life and called cardiac muscles. They are cylindrical, branched and inculcate. It is the occurrence of connecting structures called intercalary discs near terminal regions of muscle fibers. Intercalary disc co nnects adjacent fibers. NERVOUS TISSUE: Highly specialized tissue for transmitting stimulus very rapidly from one place to another within the body is called nervous tissue. Nerve impulse allows animals to move rapidly in response to tumuli. The brain, spinal cord and nerves are all examples of nervous tissue. The cells are called nerve cells or neurons A neuron consists of a cell body with a nucleus and cytoplasm, from which long thin hair like parts arise. Usually each neuron has a single long part called the axon and many short branched parts called dendrites. An individual nerve cell may be up to a meter long. Many nerve fibers found together by connective tissue make up a nerve. Nervous tissue establishes communication between different parts of the body, through conduction of nerve impulses. APPARATUS AND MATERIALS Light microscope, epithelium tissue slides( exogamous epithelium, cuboids epithelium, columnar epithelium, ciliated columnar epithelium, stratified epithelium, seque stration’s epithelium), connective tissue (blood, bone, cartilage), muscle tissue (striated, smooth, cardiac) and nerve tissue (neuron). PROCEDURE The slides given were examined under the microscope and the structure and organization of the tissues were observed. Each of the tissues given were drawn and labeled. Diagrams from the textbook was used assist in cell investigation. A. Epithelium tissues a) Exogamous epithelium b) Cuboids epithelium ) Columnar epithelium d) Ciliated columnar epithelium e) Sequestration’s ciliated columnar epithelium f) Stratified Squamish epithelium g) Transitional epithelium B. Connective tissue a) Blood i. Interruption ii. Sinkholes iii. Basophilic iv. Monocots and lymphocyte b) Bone c) Cartilage i. Hyaline cartilage ii. Fibrillating iii. Elastic cartilage C. Muscle tissue a) Striated b) Smooth c) Cardiac D. Nerve tissue d) Neuron RESULTS f) Stratified Squamish epithelium 1) Interruption 2) Sinkholes 3) Basophilic 4) Monocots and lymphocyt e monocots lymphocyte b) Bone 1) Hyaline cartilage 2) Fibrillating ) Elastic cartilage a) Cardiac a) Neuron DISCUSSION The nuclei appears to be flattened due to the shape of the cells. It is also scale- like It is observed that exogamous epithelium are flabbergasted. B) Cuboids epithelium The nuclei of these cells are large. The cells in the Cuboids epithelium tissue appears to be square-shaped. As observed in the picture, the cells are arranged in a single layer. Therefore, the tissue is a simple cuboids epithelial tissue. The nuclei of the cells are also elongated cells in the picture are elongated, quite narrow and column-like. Hence, the name columnar epithelium. The cells are arranged in a single layer. They usually have goblet cells that secretes mucous. The cells observed were from the trachea. It is a columnar epithelium with a cilia on its free surface. The tissue has goblet cells that secrete mucus to moisten the air that passes through during respiration. The cells appear to be arranged in more than one layer. However, they are arranged in only one layer. Hence, the tissue is a sequestration’s epithelial tissue. The cells are elongated indicating that they are columnar cells f) Stratified exogamous epithelium The tissue observed has more than one layer. This indicates that the tissue is stratified. Besides that, the cells appear to be flatten-shaped indicating the type of cells are exogamous cells. The cells observed are from the urinary bladder. The darker region are the transitional epithelium. These type of tissue consist of multiple layers of epithelial cells which can contract and expand. The transitional epithelium cells accommodate fluctuation of volume of the liquid in an organ such as the urinary bladder. B. Connective tissue Interruption nucleus has a complex, elaborated shape. The sinkhole generally has a nucleus with two lobes (beloved), and cytoplasm ailed many large granules. Basophilic has some platelets on the left. Nucleus in basophilic are not notably elaborated. Monocots and lymphocyte Lymphocyte’s nucleus is very large for the size of the cell and stains dark purple. Monocots is the largest of the leukocytes and is granular. The nucleus is most often â€Å"U† or kidney bean shaped; the cytoplasm is abundant and light blue. Bone tissue are the main constituents of the skeletal tissue. The spots seen in the picture are the lacunae Contains more collagen compared to hyaline. Fibrillating consists of a mixture of white fibrous tissue and cartilaginous issue in various proportions. Contains elastic bundles (elastic) scattered throughout the matrix. This provides a tissue which is stiff yet elastic. It consists of light and dark bands. As shown in the diagram, a single skeletal muscle cell is long and approximately cylindrical in shape, with many nuclei located at the edges (periphery) of the cell. Unlike Skeletal and Cardiac muscle tissue, Smooth muscle is not striated. Smooth muscle fibers are small and tapered – with the ends reducing in size, in contrast to the cylindrical shape of skeletal muscle. Each smooth muscle fiber has a single centrally located nucleus. Cardiac muscle fibers are striated, branched (sometimes described as Y-shaped), and have a single central nucleus. These fibers are attached at their ends to adjoining fibers by thick plasma membranes called intercalated discs. D. Nerve Tissue Neuron From the observed slide, the structures that are in a darker shade is the neuron. We will write a custom essay sample on Cardiac muscle Sample specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Cardiac muscle Sample specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Cardiac muscle Sample specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Monday, November 25, 2019

Leopracy (decease) Essays - Leprosy, Corynebacterineae, Free Essays

Leopracy (decease) Essays - Leprosy, Corynebacterineae, Free Essays Leopracy (decease) title = Leopracy (decease) Leprosy is a chronic infectious disease that affects the skin and the mucous membranes, especially those in the nose and in the peripheral nervous system. Leprosy is not usually fatal, however, patients with untreated infections may develop crippled hands and or feet. Leprosy results from infection by a rod-shaped bacterium called mycobacterium leprae, sometimes known as hansens bacillus. Leprosy infections occurs primarily in human beings, armadillos, chimpanzees and Mangabey monkeys. Researchers do not know how the bacteria is transmitted. Evidence show it is caused by inhaling the bacteria or from skin to skin contact. Leprosy resist infection and develop immunity after this exposure. Only a few develop the disease. Symptoms of leprosy typically appear three to five years after infection. The cheif symptoms of leprosy include white or reddish patches of skin, the loss of feeling in the skin and thickened nerves. The skin may also thicken, and dark lumps may appear on many parts of the body. If this disease is not treated, nerves can become severely damaged, causing weekness in the hands and or feet. As a result the fingers and toes may curl inward. If M. leprae enter the eyes, a painful inflamation called iritis can occur. In severe casas, the bacteria can cause blindness. PLEASE CONTINUE FROM HERE. (hey, at least is this far done!)

Thursday, November 21, 2019

Leadership styles Coursework Example | Topics and Well Written Essays - 1000 words

Leadership styles - Coursework Example 669). In this context, this paper will look into the different types of leadership theories and assess it by looking into some empirical studies relevant to the impact of leadership on the development of faculty members. In the end, hopefully, this paper may help gain an understanding of the different identified types of leadership. The Different Kinds of Leadership In order to understand further the concept of leadership, scholars have continuously defined, examine and refine the concept (Yukl, 2006). As a result of these scholarly endeavours, several types of leadership and leadership theories have been developed (Brinia, 2012). Some of the types of leadership are the following: â€Å"Great Man† Theory. This theory assumes that leadership is inherent to the person. This means that capacity in becoming a leader is naturally inborn in the person. Thus, giving validity to the claim â€Å"a person is born leader† (Brinia, 2012). This theory is also known as the superhero theory. Moreover, the theory refers only to ‘men’ as it looks into the ‘feats’ of illustrious men in history such as Mahatma Gandhi, Abraham Lincoln, Steve Jobs and the likes. As such, it presents the notion that great leadership entails having the right man for the job. However, this theory is criticised by Spencer (1896) when he claimed that leaders are not borne but are themselves product of their society. Trait Theory. This theory is comparable with the ‘great man theory’. It holds the view that ‘natural leaders’ possess certain attributes that distinguish them from the rest. These attributes include â€Å"intelligence, alertness, insight, responsibility, initiative, persistence, self-confidence and sociability† (Northhouse, 2006, pp. 16). These characteristics provide some advantages to leaders over non-leaders, thus making them suitable as leaders. However, this theory has been questioned on the premise that there are people who possess these attributes but are not leaders. Contingency Theory. This theory holds that leadership effectiveness depends on the various factors influencing not only the organisational conditions but also the leadership situation. These factors may include environment, organisational structure, subordinates and tasks (Brinia, 2012). In effect, this theory presupposes that there is no universal form leadership but that effective leadership behoves the coming together of the leadership condition, subordinates trust to the leaders and the tasks to be performed. Nonetheless, this theory fails to identify or explain why a leader is effective in a particular situation. Situational Theory. This theory maintains that different situations require different kinds of leadership. In other words, an effective leader matches his/her style of leadership depending on the situation and abilities and commitment of his/her subordinates (Northhouse, 2006). From this perspective, the flexibil ity of the leader to adapt to the situation is paramount in addressing issues. As such, the leader must know when to be directive or supportive, thus, matching the needs and demands of the situation and the subordinates. However, this theory is plagued by concerns pertinent to ambiguity of the concept of commitment and the model of subordinates (Northhouse, 2006). In addition, question regarding the validity of the theory is also raised (Northhouse,

Wednesday, November 20, 2019

Work environment Essay Example | Topics and Well Written Essays - 2500 words

Work environment - Essay Example This principle can also be applied to the use of new technology. The introduction of new technology requires better coordination in organizations to make use of the new technology. As managers have become aware of the benefits of shifting more responsibility to human resource departments within an organization, this has further led to decentralization and a greater emphasis on teamwork to get the job done. 1. Compare and contrast authority, responsibility, accountability, and delegation a. Authority belongs in the hands of a manager, whose job it is to come up with strategies, delegate responsibility, and use resources in an effective and efficient manner to achieve the objectives of the organization. Authority can be viewed from three view points: (1) Authority comes from structures within an organization, and not directly from people. (2) Authority must be respected by subordinates. This is shown by the acceptance theory of authority, which reasons that authority is only acquired b y a leader if the subordinates follow commands given to them. (3) Authority is appropriate to the particular position involved. Employees higher up the food chain have greater authority than their subordinates. b. b. Responsibility is authority given to carry out an order based on an employee’s position in the organizational hierarchy. c. Accountability is where authority and responsibility meet. d. Delegation is the way management chooses to assign responsibility to those lower than them in the organizational hierarchy. Most organizations encourage their managers to delegate authority to regular employees where possible so that the needs of customers are put first. 2. The divisional structure is often considered almost the opposite of a functional structure. Do you agree? Briefly explain the major differences in these two approaches to departmentalization. The functional structure revolves around common skills, expertise, work activities, and resources. Human resources are pooled together in large functional departments in order to achieve economies of scale and in‑depth skill specialization and development. The efficient use of resources is what defines the functional structure. The divisional structure is entirely different from the functional structure. The divisional structure focuses on product and division goals instead of functional skills and expertise. Despite this, divisional structures use functional departments within each division. Efficiency and economies of scale take a back seat to coordination among all departments and effectiveness in addressing the needs of customers. The key difference between these two structures is that the functional structure offers better efficiency internally but poor responsiveness, while the divisional structure is known for excellent responsiveness and poorer efficiency internally. 3. Define centralization and decentralization. Identify the three factors that typically influence centralization versus decentralization. What advantages does decentralization have over centralization? 1. Centralization and decentralization refer to the different levels of the hierarchy where key decisions are made and responsibility delegated. 2. Centralization means most of the major decisions come from top management (otherwise known as top-down approach).

Monday, November 18, 2019

Does China's domestic political situation constrain its generation of Essay

Does China's domestic political situation constrain its generation of soft power - Essay Example Such an interpretational model has become so important that leaders of some of the most powerful nations in the world have even begun using the term and describing it as a fundamental and foundational element with regards to how they perceive the best course ahead with regards to development and world relations for the future. However, as with any interpretational model of interaction or other international/foreign relations tool, the use and application of soft power cannot definitively be said to be on the whole effective. This is of course due to the fact that different dynamics within individual countries, overall levels of democracy, and levels of emphasis that the decision-makers placed upon such a construct are all more important to defining the overall degree of success that soft power will enjoy within a specific system. Accordingly, the goal of this particular analysis will be to analyze and discuss the increasing role that soft power plays within the external relations of the People’s Republic of China and whether or not the current and past local dynamic that exist within this nation ultimately helps or constrains the overall level of soft power that it can hope to integrate within its foreign relations framework. Rather than seeking to engage in a value judgment with regards to whether or not the Chinese governmental structure is â€Å"good† or â€Å"bad†, the analysis will instead seek to gain a level of inference with regards to whether or not the current model needs and facilitates a more cohesive application of soft power or whether the undemocratic and monolithic structure of the government necessarily constrains the degree and effectiveness of whatever soft power might exist or be practiced in the first place. Soft Power and the Means Whereby States Engage with â€Å"the other† Soft power in and of itself is not a new concept. Ultimately, at least a basic understanding and interpretation of what this concept stands for has been engaged by many world powers over the past several hundred years. However, the work of Joseph Nye and the introduction into the global political lexicon of the term soft power as necessarily raised this as an issue and approach that has helped it to gain a greatly increased share of notoriety. For instance, in 2007, General Secretary Hu Jintao met with the 17th Communist Party Conference and specifically addressed the growing and extent need for an increase in the exhibition of Chinese soft power. In such a way, the reader can come to the understanding that regardless of what the preceding analysis might illuminate, the Communist Party of China and General Secretary Hu Jintao are keenly aware of the benefits that it can provide and the need to integrate with it on a more effective level as a means of furthering the individual goals that the People’s Republic of China hopes to see affected within the world. Likewise, before delving directly into the means by whic h soft power is furthered or produced by the Chinese system of governance, the reader should first consider the key differentials that separate the People’

Friday, November 15, 2019

Activity-based Costing: Advantages and Disadvantages

Activity-based Costing: Advantages and Disadvantages Activity-based costing is an information system, that assigning resource of cost to products or services based on the activity consume. The Economist, June 29th 2009, Activity-Based costing Thus, ABC can help the manager to obtain more accurate and up-to-date costing information to evaluate the cost budgeting to maximize profit. (Metin Reyhanoglu, Activity-Based Costing System: Advantage and Disadvantage, Ankara University, Turkey, Pp.2) In additional, ABC can provide a company with precise cost information to improve company performance. In order to allow identify the products and prevent inefficient or unnecessary activities for cost reduction and enter in the wrong marketplace. (Turney 1991, Pp.50) The ABC is become most popular since1980s from the rising lack of relevance of traditional cost accounting of assigning costs and to enhance its usefulness to decision making define by English mans Robin Cooper and Americans Robert Kaplan. ABC system follows two stages to identify the cost. Firstly, is accumulates manufacturing overhead costs for each activity consume; Secondly, identifying the resources and activities consume and then assigning the costs to the products, services and customers. ABC is an alternative to Traditional Cost Accounting in which a companys overheads are assigned in proportion to an activitys direct cost. This is dissatisfied whereas two systems which are absorbed the same costs but can use very different amount of overhead. Hence, for a company using TCA system that make and more and more variety products would lead to large losses. For the todays manufacturing, ABC systems is most appropriate to adopted for companies to customise products, this is because it can assigning indirect costs more accurately. While ABC look complex whereas TCA is simple, because ABC required a lot of specializes knowledge to be able implemented correctly and provides positive results. It is a well know that the Traditional cost accounting (TCA) is a systems usually assigns costs based on single volume to measures such as labour hour, machine hour and etc. It is arbitrarily assigning manufacturing costs overhead to units produced (only to product). It is an allocate manufacturing costs directly to products or services such as direct labour hours, direct labour costs or machine hours. But TCA is fails in assigning non-manufacturing costs such as administrative expenses because it is not absorbed in to products or services. This is a reason why the TCA system often report inaccurate in product cost compare to ABC system. But in the situation, the company where there is a large diversify of products or high level of automation, thus, the overheads misrepresentation will be significant in TCA system. Therefore, ABC system is more appropriate to adopt it can help the manager to analysis more accurate cost management than TCA system. ABC can provide reliable information in calculation product costs and is best practice for products and service profitability analysis. Therefore, todays manufacturing most of the management recommendation using ABC to determine costs. When overhead is high, diversify products, therefore cost of determine cost of mistake high and competitive is stiff thus ABC is able to calculate the precise cost of product compare with TCA. ABC system is help to evaluate performance and set budget which can assist the manager to use this information to control and comparison purpose. To prevent over budget situation and overcome unpredictable occur. ABC can help the management to set clear picture of the objective to guide the company toward given target. For the TCA system is determining the cost of production after the produces. Therefore, TCA system is almost obsolete whereas ABC system is become famous. ABC can provide more precise information in determine cost of product and control the quality of the products to prevent sacrificing by competitor. Advantages Disadvantages In the advance manufacturing, many companies adopt ABC system because its can provide more advantageous offer so that can reduce misrepresentation in product costs. ABC can provide more logical, relevance and accurate information to assist company calculation more precise cost of product and evaluation the performance, leading to increase profitability measurement. For the accurate measurement of ABC that can help managers more effective at decision making. Therefore, a better decision can improve the management strategic and tactical planning effectively, detect changes in unpredictable and allows managers to detect mistake become crucial. To be profitability, a company must calculate its product costs in order to make its pricing decision. Therefore, ABC system is an effective product costing system more appropriate to adopt. It can provide management with the vital information, timeliness and accurate information to designed standard costs to compare the variance between actual costs. Management can analysis the mistake and take corrective action of variances. It can minimize the risk of error estimate product cost. To remain ahead of competition, the company must be offer goods and products of the good quality and right price for retain customers. Thus, the company is in interest the prices competitors set of their products. This is an important factor for the company to determined cost of product and making decision whether is a right time to enter a new market. If the selling price set too high lead to loss lots of loyal the customers and damages the company image. Therefore, the company must prepare contingency plan for changing needs of the market. Although ABC can help manager manage overhead and understand profitability of products and customers as well, despite managers should be aware several limitations. For getting accurate information is not easily, sometimes the company need spent lot of times to collect data and investigate, that all is not free thus caused consume a lot of human resources and valuable time. It is a well know that the ABC system is not cost free. Lot of the company considers an ABC is likely to be very expensive to implementing. Due to ABC was not updating because designs difficult and time consuming to develop. But found out that ABC can only be implemented in certain companies from certain industries because not all the companies suitable advanced system like ABC. For small businesses for choosing not implement of the system. Despite, some large businesses have discarded because of high maintenance and complex to implement. However, despite the claimed limitation of ABC, but still have company prefer to implementation of ABC system. Because its can provide most reliability and effective information. Eventhough ABC has consumed most of time and cost to gather information but it can result to get first-hand information for better strategic planning. The accurate information can assist in minimizing the waste, saving time, and easily to identify the cost of product simultaneous cost save. ABC system can help to reduce resources consumption and boost profits. Around the world, different companies have adopted ABC in order to minimize the costs and increase the profit. In this paper would be discuss the adoption of ABC system in four (4) countries with different culture and industries to identified the factor that critical to implementation. Case study one: Restaurant Industry in Tunisian According to Amel B. Hadj Salem-Mhamdia and Bahia Bejar Ghadhabs Value management and activity based costing model in Tunisian restaurant article was reported that the tourism industry play an important roles for Tunisians source of income and restaurant industry is highly competitive and is central to the success of the tourism industry. Costing method play an important role to further develop the restaurant industry in Tunisian due to costing method might direct and/or indirect lead the business to maximize the profit and minimize the cost. In this first case study, ABC system was successfully implemented the a la carte style restaurant in Tunisia (only a single restaurant in Tunisia). Thus, ABC system fully recommended adopting due to able to determine accurate cost of product in term of cost incurred of different activities involved in all menu items. This is because every different activity it can mainly directly affect the cost in the menu. Thus, ABC system can provide reliable and accurate information to calculate costs of the menu item and profitability measurement. In order to forecast the ingredients order, adjustment of recipe grade, etc. Operation Department (Chef, Services staff) is important for a restaurant, ABC system able to analysis the adjustment of operation salary, operation hours, staff arrangement. ABC system is a significant benefit for restaurant industry; it can provide reliable information useful for market research and culture analysis in service industry especially can improve of planning and cost control analysis. Simultaneous can directly perceived the restaurants activities via customer satisfaction survey analysis. In order to help managers make a good decision drive for restaurants profitability and competitiveness. In the conclusion, ABC system has been suggested as an appropriate method for guiding and leading the process of making decision. ABC is a viable method to estimate product costing in restaurant and also conduct a price sensitivity analysis in order to learn about the price elasticity patterns of the menu. The ABC system can be identifying the basics of service direction and service experience in a specific culture environment. Case study Two: Telecommunication Industry in Portuguese According to the Maria Joao Martins Ferreira Majors Management accounting change in Portuguese telecommunication Industry article was reported the telecommunication company in the Portugal changed the management accounting system in order to evaluate more accurate product cost and provide efficient information to enhance the decision making. In this subsequent case study, conduct in Portuguese telecommunications company call Marconi, the main activity of the company is providing long distance telecommunication service. The Marconis telecommunication business was operating in a monopoly organization in Portugal, hence was not facing any competition pressure issue. For todays industry, the telecommunication market in Portuguese become more and more competition attack the market. Therefore, the Marconi required the manager with significant market power should follow cost direction in order to justify the cost. So the Marconi decided to implemented ABC system in order to stay competitive and deliver more applicable and precise data which can be used by the management. In this research, the Marconi changed its TCA systems and replaced it with ABC system due to the company did not have a proper cost systems to control costs. ABC system, it can provide reliable information can be used to calculation the cost model which to satisfy the Portuguese telecommunication. The result of ABC system is highly recommendation to adopt in the telecommunication company in Portugal, because it can provide significant information to provide precise cost calculation of telecommunications interconnections. Thus, the European commission clearly designated that the ABC system is more appropriate used to allocate the common costs to the cost of product. Furthermore, ABC establishes an efficient managerial tool to support manager in decision within the new business environment. In addition, ABC system can provide accurate and up-to date information to support calculate product costing more precise through the allocation basis and assists managers better understanding of the drivers on costs. Finally, the telecommunication company choosing ABC as the right costing system sacrificing TCA in order to assist manager evaluate interconnection prices strategic more adequate was an important issue. Case study Three: Hot Spring Country Inn in Taiwan According to Wen-Hsien Tsai and Jui-Ling Hsus activity-based costing: a case study in Taiwanese hot spring Inns cost calculation article was reported the Hot Spring Country Inn is run a nontraditional style business in Yang-Ming-Shan area of Taiwan. The company is provides nontraditional lodging, hot spring and meal serving services. In this third case study, the Country Inn was forgone TCA and adopt ABC as their costing management because ABC system is more practice and appropriate for the company and can provide more accurate information for evaluate cost management and pricing set-up. The ABC system is more applicable to use because the company has various products such as lodging, hot spring and meal serving. Therefore, ABC system can provide more relevant and accurate information to calculate the cost. For the diversify products thus the overhead which indirectly traceable to the product, therefore proportion the overhead of the total cost is very significant. The ABC system more concern on the precise cost assigning and overhead allocation. For instant, the Country Inn fully agree the implemented ABC system is really more benefit and useful costing management. And ABC system can provide more accurate information for pricing decision and make a better decision. Meanwhile, the Country Inn faces on seasonal customer fluctuation unstable, while in winter the hot spring use can hit to the maximum whereas in summer season would drop minimum. Thus, using ABC system can overcome this seasonal issue. The manager can implements ABC system to allocate resources costs based on activity consume and assign the overhead costs to product based on direct labour hour to overcome limitation of TCA system in order to calculate more accurate cost of product and prevent losses. After the Country Inn adopts ABC system, the unit costs of each product in the market segment obviously clear and can provide useful information to assist managers on decision making and cost-volume-profit analysis. Therefore, the Country Inn fully agrees choose the right costing system and define activities well. Case study Four: Automotive manufacturing in American According to Paul Jurek, Bert Bras, Tina Guldberg, Ji, DArcy, Seong-Chan Oh and Stephan Billers Activity-Based Costing applied to automotive manufacturing article was reported the GM adopt activity-based costing to evaluate demand and response offer from local utility company in an American automotive manufacturing industry. General Motors Company known as GM is produces cars trucks and sells services these vehicles is an American multinational automobile, and among the largest auto-producer in the world. In this case study, automotive industrial is a complex, consume large amounts resources and high competitive. Due to the way to increase competitive advantages is implement ABC system to analysis the production and operating cost in order to minimize the expenses due to ABC able to identify the cost in detailing for each production stage and/or material cost. It can assist the operator for selection of material and/or production method, i.e. hours of labour, amount of space, length of melding, efficiency of machinery. Also, ABC able to advise the demand and response for the product and this may help manufacturer to determine the cost allocation for resource, material, marketing plan, etc. In conclusion, ABC system is suitable for huge production industrial even the implement cost is high, because the return in direct and indirect benefit or profit due to of able to identify the cost in detailing and helps to allocate more resources on profitability products. Conclusion As the research from different industries in above, ABC has demonstrated leading to produce more reliable, precise in costing management and cost-volume-profit analysis. Thus, those industries fully agree the ABC system is a more appropriate costing system to implement for the nowadays. Despite, the ABC system cost expensive and consumed most of time, but those companies still willing to adopt ABC sacrificing TCA in order to overcome limitation of TCA. ABC systems identify easily to determine the cost of product, minimize the waste and simultaneous save cost. Therefore, ABC system more appropriate adopt for the company. To conclude, ABC system can provide accurate information for resulting in better decision, strategy planning and forecasting for future development.

Wednesday, November 13, 2019

Free Definition Essays - A Baseball Fan :: Expository Definition Essays

A Baseball Fan What is a baseball fan? The word "fan" is an abbreviation of the word "fanatic," meaning "insane." In the case of baseball fans, the term is very appropriate. They behave insanely, they are insane about baseball trivia, and they are insanely loyal. Certainly the behavior of baseball fans is insane. They wear their official team t-shirts and warm-up jackets to the mall, the store, the classroom, and, if they can get away with it, to work. Then, whenever the team offers a giveaway item, the fans rush out to get the roll-up hat, tote bag, or beer cooler offered that day . In addition, they cover their walls with items of every kind. A baseball fan will have his bedroom walls plastered with posters and ornamented with caps and buttons. When they go to a game, the true baseball fans put on their team colors, grab their pennants, pin on their team buttons, and even bring along hand-lettered bed sheet signs proudly proclaiming "Go Dodgers" or "Braves are Number 1." At the game, these fans form a rooting section, constantly encouraging their favorite players and obediently echoing every cheer flashed on the electronic scoreboard. Baseball fans, in addition to behaving insanely, are also fascinated by baseball trivia. Every day they turn to the sports page and study last night's statistics. They simply must see who extended his hitting streak and how many strikeouts the winning pitcher recorded. Their bookshelves are crammed full of record books, team yearbooks, and baseball almanacs. They delight in remembering such significant facts as who was the last left-handed third baseman to hit an inning-ending double play in the fifth game of the playoffs. Finally, baseball fans are insanely loyal to the team of their choice. Should the home team's players lose eight in a row, their fans may begin to call them "bums." They may even suggest that the slumping cleanup hitter be sent to the minors or the manager fired. However, such reactions only hide their broken hearts. They still check the sports pages and tune in to get the score. Furthermore, this intense loyalty can make fans dangerous, for anyone who dares to say to a loyal fan that some other team has sharper fielding or a better attitude could risk permanent, physical harm.