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

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!)

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,

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).

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’

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.

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.