Business Applications Case Essay

Chapter 1. 5. What does the statement â€Å"costs can be assets or expenses† mean? 6. Why are the salaries of production workers accumulated in an inventory account instead of being expensed on the income statement? 7. How do product costs affect the financial statements? How does the classification of product cost (as an asset vs. an expense) affect net income? The following information was taken from the 2008 and 2009 Form 10-Ks for Dell, Inc.Required a. Explain whether each line of information in the table above would best be described as being primarily financial accounting or managerial accounting in nature. b. Provide some additional examples of managerial and financial accounting information that could apply to Dell. c. If you analyze only the data you identified as financial in nature, does it appear that Dell’s 2009 fiscal year was better or worse than its 2008 fiscal year? Explain. d. If you analyze only the data you identified as managerial in nature, does it appear that Dell’s 2009 fiscal year was better or worse than its 2008 fiscal year? Explain| Chapter 2 10. How is the relevant range of activity related to fixed and variable cost? Give an example of how the definitions of these costs become invalid when volume is outside the relevant range. 12. When would the high-low method be appropriate for estimating variable and fixed costs? When would least-squares regression be the most desirable? 13. Which cost structure has the greater risk? Explain. Chapter 3 6. When would the customer be willing to pay a premium price for a product or service? What pricing strategy would be appropriate under these circumstances? 7. What are three alternative approaches to determine the break-even point? What do the results of these approaches show? 8. What is the equation method for determining the break-even point? Explain how the results of this method differ from those of the contribution margin approach. Chapter 4 10. Why are some manufacturing costs not directly traceable to products? 11. What is the objective of allocating indirect manufacturing overhead costs to the product? Chapter 5 1. Why did traditional costing systems base allocations on a single companywide cost driver? 2. Why are labor hours ineffective as a companywide allocation base in many industries today? 3. What is the difference between volume-based cost drivers and activity-based cost drivers? 4. Why do activity-based cost drivers provide more accurate allocations of overhead in an automated manufacturing environment? 5. When would it be appropriate to use volume-based cost drivers in an activity-based costing system? ATC 5-4Writing AssignmentAssessing a strategy to control quality cost Lucy Sawyer, who owns and operates Sawyer Toy Company, is a perfectionist. She believes literally in the â€Å"zero-defects† approach to quality control. Her favorite saying is, â€Å"You can’t spend too much on quality.† Even so, in 2010 her company experienced an embarrassing breach of quality that required the national recall of a defective product. She vowed never to repeat the experience and instructed her staff to spend whatever it takes to ensure that products are delivered free of defects in 2011. She was somewhat disappointed with the 2011 year-end quality cost report shown here. Although external failure costs had declined, they remained much higher than expected. The increased inspections had identified defects that were corrected, thereby avoiding another recall; however, the external failure costs were still too high. Ms. Sawyer responded by saying, â€Å"We will have to double our efforts.† She authorized hiring additional inspectors and instructed her production supervisors to become more vigilant in identifying and correcting errors. Required Assume that you are the chief financial officer (CFO) of Sawyer Toy Company. Ms. Sawyer has asked you to review the company’s approach to quality control. Prepare a memo to her that evaluates the existing approach, and  recommend changes in expenditure patterns that can improve profitability as well as increase the effectiveness of the quality control system. Chapter 6 7. What is an opportunity cost? How does it differ from a sunk cost? 8. A local bank advertises that it offers a free noninterest-bearing checking account if the depositor maintains a $500 minimum balance in the account. Is the checking account truly free?

Commentary on a Newspaper Article by Russel Brand

The English society today is affected by big social differences, which results in a very sharp and clearly defined divided class society, where social mobility is not very easy ore even almost not existing. The lower range haven’t got a place to fit in, and many youngsters from these social lower classes, young people with no education, young people with bad family backgrounds, often feel out of the community, they are not getting any recognition and the politicians have ignored them and the fact of it way too long! In an article published on The Guardian’s website in august 2011, the author Russell Brand pin down some of these conflicts and problems. The author is more explicitly commenting on the riots that happened last year in England. The article’s receiver could be intellectual people, people who have an interest in politics and in society, certainly the working-class, also students as elders, the article is mainly directed to leftist, as the guardian is a traditional left- winged newspaper and the paper stand in opposition to the ruling government. Inasmuch the article is a website article, the audience properly is a bit broader than its ordinary audience is, also assuming readers from the right- wing would have an interest in reading the article, they may even get into a debate on the internet side, fighting and arguing for their point of view. The article very much invites the readers to an open debate. In this next part, I am going to comment and analyze Russel Brand’s commentary, and I am going to comment on his writing style and his attitude to the subject. The article written by Brand’s, is as I have mentioned, a comment on the Riots of 2011 that took place last year in England. Brand points out that the riots says more about the society’s condition than any other thing and that the government should do something about the problem, instead of calling the actions egoistic material gains. He does not think that these young people are mindless as everybody, inclusive the politicians, are calling them. Brand considers the problem much deeper and declares that the government is marginalizing the young people, and says that we ought to ask why the government sweeps the problem away under the carpet. He declares that these young people don’t have a suitable community because the politicians haven’t been given them one and he claims the problem is a consequence of the conservative politics which the government has been carried out the last decades: â€Å"These young people have no sense of community because they haven't been given one. They have no stake in society because Cameron's mentor Margaret Thatcher told us there's no such thing. † All of these very strong points and opinions are of cause wrapped up in a very well written commentary. Brand starts the whole article telling his reader why he should not comment on this case at all, and by doing this, he has pre-empted and prevented that this kind of criticism would come his way. His reasons why he shouldn’t write about the topic in the first place, are very paradoxical which makes it very comically, and at the same time it gives him some kind of credibility cause the reader feels comfortable when a writer dares to look critical at them self and especially when they are also, like Brand, knows how to express a good portion of self-irony . Brand’s writing style is very fluent, he distinctly uses humor as a very well working poetic- device, such as sarcasm and irony. It makes the text much lighter and much more consumable, even though the topic is a tough one. He has a special talent of setting up scenes in his reader’s mind, which also makes the text very alive. The text’s composition has kind of the same setup as a standup comedy show, and Brand sets up several scenarios and merges them well together, connecting the dots all the way through the article with just the right flow. He tells about some personal happenings, which he makes a point with, again with a good portion of self-irony, for example, when he tells his audience about his own rebellion time, and then connects it to today’s youngsters and compares the two episodes to make his point. He uses a great deal of sarcasm, an example for his sarcasm is, the part he writes about, that some may say the real victim is the conservative politician, that had to shorten her holidays and then came out saying the behavior were â€Å"unjustifiable† and â€Å"unacceptable: his comment to this is : Wow! Thanks guys! What a wonderful use of the planet's fast-depleting oxygen resources. Now that's been dealt with can we move on to more taxing matters such as whether or not Jack The Ripper was a ladies' man? † He also uses some metaphors, such as the reality show Big Brother. The Big Brother episode described in the article is a criticism of the TV station because they censured an unfavorable episode, the purpose by using the episode is to set up a mirror reflecting the riots. Brand is actually implying that the government aka Big Brother, does not have the nerves to face reality, which must make the reality show a fake, aka the government is a fake they won’t face reality. Brand claims they are ignoring society’s real big problems by sweeping them under a carpet – that is why Big Brother isn’t watching you – as the title of the article claims. This way of using a known episode as a metaphor, is very effect full, and many people can relate to it and have a opinion and attitude about it. In the last part of the comment, Brand changes from using â€Å"I† to using â€Å"we†. From now on, the article directly speaks to the reader. Brand claims he does not know anything about politics and tells why he clearly can’t have a solution or answer to this issue – again his rhetorical trick is a good portion of self-irony and he closes the paragraph by quoting Gandhi: â€Å"Be the change you want to see in the world. † For some readers this may seem too much, and for others it would be very powerful. I think the quote has a well-functioned purpose in the text – these accurate words shows the reader Brand’s solution to the main problem even though he claims he doesn’t know anything. From here on Brand gets more serious and more poetic in his language use, his syntax, and sentence structures. He clearly wants to make a statement by moving his reader. He is appealing with pathos, and emotional words and you can see he uses a very well-known rhetorical technique, called an Anaphora often used in speeches, which is a repetition of a word or a phrase. â€Å"We must include them, where they feel represented, we must represent them and where they feel love and compassion for their communities then we, the members of that community, must find love and compassion for them† It often gives a very good outcome to repeat word ore sentences, because it supplies the text a consonants, and the reader is seduced by this way of using the language – and I must say, Brand uses the technique so its outcome gets very effective. The last passage sums the whole commenting on the subject up, into some few poetic phrases. Brand clearly comes out with his point of view and attitude – he want his reader not to close their eyes for what is happening – he requests them not to sweep away these problems even if they are not out in the open. I must say Brand is a very talented writer with brilliant skills that touches a broad audience. Besides an observable writing talent, his writing contains a strength approaching a serious problem using humor. Brand’s word combinations makes his text easy to read and he has an adventurous natural flow, which makes it very exciting. However, most important in this commentary, is the attitude to the problem. Brand’s article contains a strong cultural and social criticism and he expresses his wish for individuals to face the injustice unequal society. He encourages his reader to not only leaving it all up by voting on the right party, and not only by leaving it all up to our politicians – who apparently aren’t doing anything about these problems – he encourage his reader to sweep away the carpet and face the problem right out there in the blue by giving the young people what they really need!! Very well said Mr. Russell Brand – I couldn’t agree more!

Nursing at Maternity Unite Assignment Example | Topics and Well Written Essays - 1250 words

Nursing at Maternity Unite - Assignment Example With the increasing revolution in the technology and the rising demands of healthcare sector has resulted into the formation of a suitable job description of nurses in this unit. When I was hired as a nurse in the maternity department of the facility, I was given a job description which included almost all those factors regarding the duties and responsibilities, which I think are essential for a nurse to perform. According to this, I was required to perform the quality nursing process with utmost safety and care. Proper nursing interventions had to be provided during the post and ante partum period, along with managing the cases of mid-trimester abortion and preparing the patients for LSCS gynecological surgeries. Standard precautions have to be taken while performing clinical practices and giving guidelines to the patients. Moreover, we, the nurses, according to our job descriptions are required to foster good relations with our staff, patients, their families and every other person who is related to us in some way or the other. Education is the most essential aspect of our job descriptions which maintains that, to be a registered nurse at the maternity unit of the hospital, it is necessary that we have the Midwife/Registered Nurse diploma or a BNS degree. It is also mandatory to hole a current license of the practice and certificate of employment in order to render our services professionally. Moreover, the completion of 3 years of clinical experience has also been made mandatory. Thus, in all the ways and dimensions, does our job description require us to show a professional attitude and maintain a standard of the nursing services (Stanberry, 2000). Recruitment and Selection Process The recruitment and selection of employees, in my opinion, is one of the vital decisions which is undertaken to maintain a good staff. In many countries, the nurses and other hospital staff is recruited very carefully, keeping in view, their quality, education and standards of wo rking in mind. At our facility, the recruitment process requires filling up a form with complete employee profile, identity, education, experiences and other proficiencies. After the processing of this form, the employees are required to submit their references, license of registration, agreements to the terms and conditions and the samples of other documents. After performing other selection essentials, the nurses are hired officially to serve in the maternity department (Ueckert & Prokosch, 2002). The interview process also requires the employees to show the best possible understanding of all the medical concepts of nursing and things related to pregnancy, childbirth, traumas and other conditions. This standard matches the requirements of the nursing ‘best practices’ and aligns the needs of recruiting nurses with the standardized procedure (NHS South East Coast’s Maternity Matters Programme, 2009). Performance Appraisal The performance appraisal of the nurses i s undertaken in our hospital at a regular basis. It is believed that

Human Rights and English Law Essay Example | Topics and Well Written Essays - 1250 words

Human Rights and English Law - Essay Example As the paper declares our formulation of the function of the criminal law so far as it concerns the subject of this inquiry . . . is to preserve public order and decency, to protect the citizen from what is offensive or injurious, and to provide sufficient safeguards against exploitation and corruption of others, particularly those who are specially vulnerable because they are young, weak in body or mind, inexperienced, or in a state of special physical, official or economic dependence. It is not, in our view, the function of the law to intervene in the private lives of citizens, or to seek to enforce any particular patter of behaviour, further than is necessary to carry out the purposes we have outlined. From this paper it is clear that the committee report sparked the furious Devlin4-Hart5 debate and educated the public of the need for open-mindedness and clarity of reasoning resulting on the clarification of the problems or issues of homosexuality and prostitution, clearly positivist inputs. What previously has been the undoubted mechanism to enforce social morality, criminal law is being hedged out from private behaviour that does not harm other people; a concept that derived its roots from JS Mill's harm principle. The committee recommendation that "homosexual behaviour between consenting adults in private should no longer be a criminal offence," specifically between men over the age of 21, except in the armed forces, led to the passage of the 1967 Sexual Offences Act which replaced the 1861 Offences against Persons Act, the previous law against homosexuality and paved the way to legalizing homosexuality except for some homosexual acts. The age of consent for homosexual men was reduced in 1994 to 18 and in 2001 to 16 while homosexual acts in the armed forces were decriminalised. In May 2003 the Sexual Offences Act 2003 came into force, repealing the sexual offences of buggery and gross indecency and criminalised sexual behaviour that a person knew or ought to have known was likely to cause distress, alarm or offence to others in a public place, including sexual activity in public cruising and 'dogging' areas. The new act consolidated five previous statutes, particularly the Criminal Law Amendm ent Act 1885, Vagrants Act 1898, Incest Act 1908, Criminal Amendment Act 1912, and Criminal Amendment Act 1922 and further driven by public concern over children. The 1885 act repealed the Contagious Diseases Acts (1864, 1866 and 1869) directed against prostitution.

Planning and Budgeting Research Paper Example | Topics and Well Written Essays - 1250 words

Planning and Budgeting - Research Paper Example [4] Under the U.S. Robinson-Patman Act, a manufacturer is not permitted to price-discriminate between two customers if the intent is to lessen or prevent competition for customers. [4] The government sometimes sets up Price Ceilings or Price Floorings to prevent the companies to price their products above or below a certain limit to protect smaller companies. The Sherman Act was designed to protect freedom of competition, thereby freeing prices to fluctuation subject to market forces. [3] All these laws do act as a guide for the companies of how to price their products but in reality it is a hindrance as the companies are not completely free to price their products as they want to. 2. I agree with the statement issued by the manager of the R&D department but there is a way around the problem. It is true that the research and development department only has a vague idea what the end result will be. That is why goals set for the research department are flexible. And based on these flexible goals the expected net present value can be found. The R&D manager can specify a range in which the expected net present value can lie as to give the company some idea how to budget and what to expect. This is the best that is possible since exact values are really difficult to predict. Part Three The company, EVENTIS is an event creator, organizer and manager. It has organized various events in its short history of 8 months and has come to be known as a very competent company. The company's portfolio includes organizing events such as weddings, concerts, gigs, conferences, seminars and the biggest event as yet, the Australian Cultural Festival. In this short span of time, EVENTIS has gathered a force of 400 young, talented and highly...[4] I agree with the statement issued by the manager of the R&D department but there is a way around the problem. It is true that the research and development department only has a vague idea what the end result will be. That is why goals set for the research department are flexible. And based on these flexible goals the expected net present value can be found. The R&D manager can specify a range in which the expected net present value can lie as to give the company some idea how to budget and what to expect. This is the best that is possible since exact values are really difficult to predict. The company, EVENTIS is an event creator, organizer and manager. It has organized various events in its short history of 8 months and has come to be known as a very competent company. The company's portfolio includes organizing events such as weddings, concerts, gigs, conferences, seminars and the biggest event as yet, the Australian Cultural Festival. In this short span of time, EVENTIS has gathered a force of 400 young, talented and highly motivated employees through its friendly and goal oriented work environment. The satisfied customer base is increasing day by day and the future looks bright for EVENTIS at least for the near future. Responsibility centers are those parts of the organization which complement its functions. The business is broken down into different segments which are controlled by different managers.

Women and Publishing in Early America Essay Example | Topics and Well Written Essays - 750 words

Women and Publishing in Early America - Essay Example It is therefore pleasantly surprised to discover that as far back as 1476, women have made lifelong occupations in journalism and printing, and in various capacities including that of the owner. Mayo (2009) names at least 21 women who ran their husbands’ or fathers’ printing businesses after they died. Among them was Clementina Rind, who took over as publisher of the Virginia Gazette after she was widowed. Women of different races and classes contributed to the printing trade. For instance, Phillis Wheatley was a black poet and slave who wrote Poems on Various Subjects, Religious and Moral in the year 1773 (Duboi & Dumenil, 2005, in Mayo, 2009). Born in Africa (most likely Senegal), she was kidnapped at the age of eight years and brought to Boston. The white family which brought her gave her their family name as was the custom then, and she was taught English and Christianity, and later on ancient history, mythology and classical literature. She was intelligent, and her masters were a family of culture, so she was allowed to study and write. Her first poem was published in 1767 in the Newport Mercury. A collection of her poems was published in 1773 in London, and what was unusual was the â€Å"attestation† by seventeen men in the volume’s preface that, indeed, the poems were written â€Å"by Phillis, a young Negro Girl†¦a Barbarian from Africa†¦a Slave in a Fam ily† who was â€Å"examined by the best Judges, and is thought qualified to write them† (Lewis, 2007). Phillis Wheatley is acknowledged to be the first black woman poet in American history. The â€Å"attestation† is a clear bias against women, people of color, and of the lower classes (i.e., slaves). The need for such attestation by sixteen men, and the requisite to be examined by â€Å"the best Judges† provides a picture of how women who were in the literary and printing trades were regarded; the obvious presumption about women in their day-to-day life is that they are normally not capable of producing literary and journalistic pieces, and such works by women should be properly certified by white men.

Challenges of orgnizational change Essay Example | Topics and Well Written Essays - 500 words - 1

Challenges of orgnizational change - Essay Example Challenge in strategic organization change is one of the most common problems that face organization (Reiss, 2011, 54). This problem involves an organization that may require making several imperative changes in the course of its operations. Many organizations set goals prior to engaging in a particular activity and a time may come that the management may find it necessary to make some changes in the course of operations. A challenge that may come up regarding this is the fact that the organization may lack sufficient resources to accommodate for these changes. A challenge that may pose is on structural change. This challenge is most common with organizations that may decide to fire some of the most important managers due to poor performance (Zentes, 2013, 32). This works effectively in that the company gets to cut its weak links. However, finding a person to replace the retrenched person is difficult owing to varying qualifications and experience. Process oriented change is another difficult change that takes place in organizations (Pritts, 2007, 78). This challenge is mostly financial from the fact that a company may require to re-engineer the various processes that it engages. This is imperative for an organization that seeks to score a higher number of clients. However, the company may have the problem of understanding the points from which to begin changes in the processes as it may disrupt already running processes. People- centered challenge is the other organizational challenge that may come up (Paton, 2008, 56). This challenge normally involves the organization getting new employees for a particular activity or rather business venture that it seeks to engage. There may be challenges in the training of these individuals that might slow down the operations of the organization. Culture is another organizational change that exists and involves the organization adapting to a new market where people have a different culture as compared

ECON337 4 Coursework Example | Topics and Well Written Essays - 1500 words

ECON337 4 - Coursework Example These especially were; iron and steel, ships, chemicals and petroleum products. The growth of heavy manufacturing industries in Japan after World War II can mainly be to increased exports and wages of male workers(Paul & Hart., pp.110-111). The export of heavy-manufactured products increased as compared to the earlier over-reliance on domestic markets. The increased male wage and improved working conditions improved their purchasing power for the heavy manufactured goods like automobiles and advanced electronic products increasing the local market. In addition, the ability of Japan to keep real wage increases below productivity gains ensured that the heavy manufacturing industries would still make profits despite the increased labor costs. This gave Japan an added advantage over most of its international counterparts leading to rapid growth and export success (Paul & Hart, p.112). The industries scrapped off during this period were mainly the light manufacturing sector. These are the production of cotton textiles, synthetic textiles and labor-intensive electronic production- including radio, TV’s, and Tape recorders. The reason for scrapping off such industries was mainly the rising cost of labor in the country and external pressure from its bilateral (US &European governments) and multilateral trade partners (IMF, OECD & GATT).Unlike the heavy and chemical manufacturing industries that predominantly depended on male labor, the light manufacturing sector would accommodate both male and female employment. In this case, women, labor would be preferred since it would be cheap. Unfortunately, after WWII even women labor became expensive mostly due to the rapid growth of output as well as employment. As Japan increased its share of the worlds manufactured export market, other capitalists countries felt threatened and imposed import restrictions on Japan and demanded that it liberalizes its imports. This was mainly in

Informal paper - Proposal Essay Example | Topics and Well Written Essays - 2500 words

Informal paper - Proposal - Essay Example For doing simple tasks like opening a door in the form of authorized entry to accomplishing complex organizational processes, IT and its tools are playing an optimal role. One of the key IT based processes inside an organizational environment is storing of digitized data, sharing it, and importantly processing or analyzing that data using specialized hardwares and softwares to get the desired results. Among the many existing and emerging technologies, cloud computing is being maximally implemented by many organizations in varied business sectors. When an organization utilizes cloud computing, it takes over majority of its IT processes â€Å"raining† benefits to it like how rainy clouds would normally ‘envelop’ a particular area. In the part one, we will provide background technical details about cloud computing and the processes behind it. In the second part, we will particularly focus on Amazon’s cloud computing service called EC2 and its effective feature s. In the third part, by comparing EC2 with other cloud services, will try to show how EC2 is a far superior service than others. Will conclude the report by summing up the points that will clearly show how EC2 is the best service for your company. Cloud computing refers to a IT based virtual infrastructure where business operations are carried out using third-party ‘virtual’ servers stationed in distant places through internet-dependant interface, instead of using in-house IT structure. So, it obvious that you need not required to build and maintain an internal IS based infrastructure. If you have a pre-existing structure, you can avoid expanding it. This is because normally cloud can store all kind of data and importantly host many softwares, which may be needed to run your processes. The data and softwares can be accessed using a web based application from any place without major physical limitations. â€Å"The storing and accessing of applications and computer data often through

How an organization overcame a public relations crisis Case Study

How an organization overcame a public relations crisis - Case Study Example Johnson & Johnson’s is a very successful company. Its vision focuses on being of service to the community and committing itself to serving their clients. The mission statement is no different. The company seeks to provide its clients with the best possible product and services. According to the company, this must meet safety and ethical regulation. Looking at the Tylenol crisis, the reader will understand just how timely response to company crisis is essential in winning the trust of the consumer. Before the Tylenol Crisis, the product was the most successful over the counter drug in the US. It had over a hundred million users. Through the first 3 quarters of 1982, Tylenol was bringing in about 19 percent of Johnson and Johnson’s profits. The product accounted for 13 percent of the company’s growth in sales and over 33 percent in profits growth per year. In terms of the market share, Tylenol had over 37 percent making it indomitable. The drug outsold four of its closest competitors combined. Later in 1982, for reasons not known to anyone, a presumably unknown person or persons put cyanide-laced capsules in place of Tylenol Extra-Strength capsules and then resealed the packages. The malevolent person(s) then deposited the drugs on shelves of at least six pharmacies or more and popular food stores in Chicago. Seven people died from using the capsules. The media can be damaging to the reputation of any company. In most cases, it may have some alteration, or have interest on one side. While a given piece of information can have different meanings depending on how it is covered, the media will always find the way that the piece attracts as much heat or attention as possible. Concerning Tylenol crisis, the media focused on how a trusted consumer product had brought about deaths of the American citizens. While this is true, the fact is that the company was not to blame for the unfortunate events. The media made a very bad name of the brand that

The Basics of Supply and Demand Essay Example for Free

The Basics of Supply and Demand Essay 1) Use supply and demand curves to illustrate how each of the following events would affect the price of butter and the quantity of butter bought and sold: a. An increase in the price of margarine. b. An increase in the price of milk. c. A decrease in average income levels. 2). Use Supply and demand curve shifts to illustrate the effect of the following events on the market for apples. Make clear the direction of the change in both price and quantity sold. a. Scientists find that an apple a day does indeed keep the doctor away. b. The price of orange triples. c. A drought shrinks the apple crop to one-third its normal size. d. Thousands of college students abandon the academic life to become apple pickers. e. Thousands of college students abandon the academic life to become apple growers. 3) The rent control agency of New York City has found the aggregate demand is QD = 100 5P. Quantity is measured in tens of thousand of apartments. Price, the average monthly rental rate, is measured in hundreds of dollars. The agency also noted that the increase in Q at lower P results from more three-person families coming into the city from Long Island and demanding apartments. The city’s board of realtors acknowledges that this is a good demand estimate and has shown that supply is Qs =50 + 5P. a. If both the agency and the board are right about demand and supply, what is the free market price? What is the change in city population if the agency sets a maximum average monthly rental of $100, and those who cannot find an apartment leave the city? b. Suppose the agency bows to the wishes of the board and sets a rental of $900 per month on all apartments to allow landlords a â€Å"fair† rate of return. If 50 percent of any long-run increases in apartment offerings comes from new construction, how many apartments are constructed? 4) Much of the demand for U.S agricultural output has come from other countries. From Example 2.4, total demand is Q = 3244 283P. In addition, we are told that domestic demand is Qd =1700 – 107P. Domestic supply is Qs = 1944 + 207P. Suppose the export demand for wheat falls by 40 percent. a. U.S farmers are concerned about this drop in export demand. What happens to the free market price of wheat in the United States? Do the farmers have much reason to worry? b. Now suppose the U.S government wants to buy enough wheat each year to raise the price to $3.50 per bushel. With this drop in export demand, how much wheat would the government have to by each year? How much would this cost the government?

Development of an inventory management system

Development of an inventory management system INTRODUCTION This project is on the design and development of an inventory management system which is part of the supply-chain Management. This system will attempt to solve issues with current inventory management systems in order to give businesses a better competitive edge. The literature review will provide a detailed overview about Inventory management; why business need to manage their inventory, benefits and objectives of inventory management and best practice in inventory management. It will go on to further discuss what inventory management system is all about, a detailed explanation of the benefits, future of inventory management systems and talk about success of inventory management system. In the review, various factors for implementing efficient inventory management systems were listed in order to understand fully how to design and develop a software solution for a company that would provide the best services and effective solution to their current problems. The report also discussed some challenges faced by most inventory management system in providing businesses with an effective solution. As part of the literature review, a case study was carried out on Sahad Stores, a distribution company in Nigeria and a detailed investigation into their existing system was accomplished highlighting the problems of the current system. Based on knowledge gained from the literature review, a proposed solution was presented to resolve the issues with the companys current system of inventory management. INVENTORY MANAGEMENT An inventory is basically a detailed list of all the items in stock. Inventory consists of raw materials, work-in-process and finished goods. In todays highly competitive market, businesses need to maintain an appropriate level of stock to meet the customer demands at any time. Inventory management is part of the supply chain management. Over the past years, the concept of supply chain management SCM has been given a considerable attention. This is an approach to view the supply chain as a whole rather than as a set of separate processes (Weele, 2002). Mentzer, Dewitt, Keebler, Min, Nix, Smith and Zacharia defined Supply chain management SCM as the systematic and strategic coordination of the traditional business operations. The main aim of supply chain management SCM is to improve the long term performance of each firm as well as the whole supply chain (Mentzer, Dewitt, Keebler, Min, Nix, Smith and Zacharia, 2001). Inventory management involves system and processes of maintaining the appropriate level of stock in a warehouse (Barcodes, 2010). These activities includes identifying necessary inventory requirements, and creating replenishment processes, tracking and monitoring the usage of items/stock, reconciling inventory balances as well as reporting inventory status.(Barcodes , 2010). It is basically the process of efficiently controlling the amount of stock in order to avoid excess inventory. Reliable inventory management will therefore minimise the cost associated with inventory (Barcodes, 2010). Inventory management involves a wide scope of processes ranging from inventory forecasting , replenishment, demand forecasting as well as quality management (Wikipedia, 2009). Objectives and benefits of inventory management According to Stylus Systems, The 3 main objectives in inventory management are (Stylus, 2008): To reduce inventory investment or cost which is one of the most important goals of any business. Balancing the cost of keeping inventory with the benefits gained from it is vital to the successes of an organisation To provide improved customer satisfaction To increase sales and profits realised from effective inventory management which therefore improve overall business productivity Benefits of inventory management In a report by Stylus, he highlighted the following as some of the benefits of inventory management (Stylus, 2008): Inventory management systems can help reduce the time to respond to changing market demand of products and can help control excess stock IMS provide a means for business to effectively manage or control their inventory IMS helps businesses to constantly analyse their business processes such as sales and purchasing in order to make efficient inventory decisions Stylus systems also reported that inventory management systems IMS can provide total insight on stock transactions Stylus systems also stated that IMS can provide hands on knowledge on inventory which might lead to increased sales and efficient customer services. Development in inventory management Presently, there are two major approaches to inventory management Materials requirement planning (MRP): MRP is simply a management system in which sales are converted into loads by sub-unit and time. In this system, orders are scheduled more closely thereby reducing inventory and making delivery times shorter and more predictable (Hedrick, 2003). MPR review order quantities periodically and as such allow ordering only what is currently needed. This helps keep inventory levels very low. Just-in-Time (JIT): JIT approach ensures that a business should only keep inventory in the right quantity at the right time with the right quality (David, 2004) .Most organizations adapt to this system to integrate inventory management for a more competitive advantage (Kaynak, 2005). It eliminates inventories rather than optimize them. Why keep Inventory Inventory refers to a detailed list of all the items in store or warehouse. According to Inman, Inventory refers to the items that are stored in warehouses or distribution centres in excess of what the store needs (Inman, 2010). The following are the reason why business keeps more inventory than they currently need (Inventory Management, 2010). Meet Demand: this ensures that customers get the product or item that they want when they want it. Keep Operations running: When for example manufacturers run out of stock to manufacture certain product, the whole production process or operations will be halted and thus manufacture of the finished product. In order to prevent this, most manufacturers purchase excess inventory. Lead time: When a shop or a factory places an order for a particular item, the period of time between the order placements and when the order is received is known as lead time. Business therefore should have hands on inventory during the lead time in order to keep its operations running. Hedge: This involves keeping inventory against inflation in price of products. This allows the buyer to buy at a lower price than when the price increases. Quantity Discount: Quantity discount refers to reduction in price of an item when purchasing in bulk. This always influences most businesses to buy more than it needs which might lead to excess inventory. Smoothing Requirements: businesses sometimes acquire access inventory for products that have unpredictable demands in order to meet demand. According to Edwars Silver (Silver, 2008), inventory management involves knowing the following Questions: The size of replenishment order that will be required The time this order will be placed And finally how frequent inventory records should be analysed Best practice in inventory management In an effort to maximise their return on investment (ROI) and avoid excess inventory, many businesses invest a fortune in inventory management systems. In a report by Philip Slater (Slater, 2009), he stated that most of these systems fails to render expected services and rather result in excess inventory. This is because software can only optimise the values it has and not what it could be and as a result, it neglects some important external influences like changes in the management process. He stated that Worlds best practice inventory management demands that the inventory management system is optimised not just the inventory. Inventory management therefore goes beyond software system and as stated by Philip Slater (Slater, 2009) inventory management involves combination of know-how, process and reporting that collectively provide a means of maximizing availability while minimizing cash investment. In the report, he stated five level of worlds best practice inventory management that when fully implemented, can enable businesses to reduce their inventory investment or cost. These levels are: Ad Hoc: this level require less control as inventory is expensed when purchased on an as needed basis and used immediately. Storage: this level involves the storage of items for use and not strictly controlled. Here, inventory is expensed when purchased. This approach tends to increase total expenditure as items are purchased in economic quantities and discourage review and development due to lack of control Capitalisation: This approach entails the use of software solution to control inventory and provide good availability. Unfortunately, most businesses use their software mostly for counting and accounting. Software Optimisation: at this level, inventory is capitalised and the levels of stock are optimised based on a risk/return algorithm. Software solution can automatically adjust stock levels based on the history of demand and supply but these level are not trusted by most business because they believe the supply and demand may not represent actual usage System Optimisation: At this level, all factors influencing inventory investment are reviewed periodically. The main purpose of inventory management is to minimise overall cash investment without increasing risk. This according to Philip Slater is the worlds best practice in inventory management (Slater, 2009). Capitalisation and system optimisation goes hand-in-hand. For an effective system, the management is therefore required to possess the know-how, measures, policy development, and reporting required to take the business to level 5 (System Optimization) and not just the software alone(Slater, 2009). INVENTORY CONTROL According to business link in an article, an organisation has an efficient inventory control only when they have the right amount of stock in the right place and at the right time (Business link, 2006). Inefficient Inventory control can leads slower sales and disappointed customers. Inventory control basically deals with reducing the total cost of inventory. Inventory control is very relevant for businesses, especially businesses dealing with a large variety of products. As site by Hossein Arsham, Inventory management or control can be used to streamline warehouse processes in order to track orders and shipment (Arsham, 2006). Other important applications of inventory management systems are in manufacturing, shipping, and receiving. As stated by Arsham, there are three main factors in inventory control decision making process (Arsham, 2006). The cost of holding the stock: this is the cost associated carrying inventory over time and involves having items in storage. This includes interest, taxes, insurance, spoilage, breakage and warehousing cost like light, rent. The cost of placing an order: this is the cost of ordering and receiving inventory which include shipping cost, preparing invoices, determine how much is needed and moving goods. The cost of shortage: this cost involves what is lost if the stock is insufficient to meet all demand. This normally happens when demand exceeds the supply of inventory on hand. MerchantOS argued that the easiest way to manage inventory is with a computer inventory management s ystem (Merchant, 2010). The systems below help to reduce the time spent in managing inventory: Point-of-sale terminals: this system updates stock level automatically and provide a more error free sales transaction Barcodes and barcode readers which proved a way to effectively input inventory and stock takes faster into the system Job costing and inventory systems which are systems that also automatically update stock counts as orders are being made. Electronic Supplier product catalogs: allows the use of electronic devices like CD/DVDs to record inventory data. These systems ensure accurate inventory records through the use of electronic and wireless technologies that provide error free data. These systems are very efficient in that they: Keep only up-to-date records of items and remove all sold items from the system It is possible to Review stock reports periodically to check the products status and identify low demand products. Periodically check record to ensure the level of accuracy of the system and to check against physical stock quantities. Methods of Inventory Control There are several method of inventory control which include (Hedrick, 2010): Visual control: this is used to determine if additional inventory is required through visual examination. This method is mostly used in small businesses and may not require any records. Tickler control: this is the physical counting of small portion of the inventory on a regular basis. Click Sheet Control: this involves the recording of items as they are used on a sheet of paper and used for reorder purposes Stub control: mostly used by retailers and allow managers have certain control of prices. Today, the growth of businesses has provided a necessity to develop a more complicated and highly analytical form of inventory management. The above inventory management systems became difficult and inefficient. As a result, computer systems to control inventory was introduced. These systems include: Point-of-sale terminals: this stores information of each item that is used or sold. Off-line point-of-sale terminals: this transmits sales information directly to the suppliers computer system. The supplier then uses this information to ship necessary items automatically to the retailers The last method for inventory control is carried out by an external agency. As sited by Floyd Hedrick, it involves removal of unwanted products from stock which can be returned to the manufacture. This however has to occur after an agreement and frequent scheduled visit by the manufacturers representative to the large retailer in order to record stock count and writes the reorder (Hedrick, 2010). The main aim of the above systems was to provide a more efficient system that will be able to identify the cost of each inventory (Hedrick, 2010). According to the report, two main control values are used: The Economic order quantity (EOQ) that is the size of the order The reorder point which is the lowest quantity that a stock or an item can be before more quantity is ordered. The Economic Order Quantity (EOQ) is a formula that is used mainly for calculating the annual cost for ordering an item. It is widely used by most businesses and involves the actual cost of placing an order, the cost of carrying inventory as well as the annual sales rate. (Hedrick, 2010). INVENTORY MANAGEMENT SYSTEMS An Inventory management system is a system that automates all the processes involved in inventory management. These system are a vital part of any successful business and is basically used to efficiently track inventory using both hardware and software tools. The types of inventory tracked with an inventory management system includes almost any type of quantifiable products like clothing, household products, food, as well as equipment (Barcodes inc, 2010 ). These inventory management systems can influence the overall efficiency of a companys performance resulting in profits. An overview of the whole system is as shown in the diagram below: The diagram above show an over view of the whole inventory management system indication how numerous branches. It shows how the inventory management system manages inventory, sales as well as Employee information. Through the end of 1980s, sales and accounting related modules were the main focus of majority of software solution for retailer, manufacturers, and wholesalers. During the early 1990s, many distributors began to notice the relevance of an effective way of controlling and managing their largest investment of corporate assets which is inventory. This lead to the development of comprehensive inventory management modules and systems by several software companies (Schreibfeder, 2009). Presently, many businesses rely on modern inventory management systems to automate and integrate all aspects their business operations from order management, shipping management, billing systems, to inventory control all in one software package (Schreibfeder, 2009). Tim Cosby reported that, inventory management systems must have ability to track sales and availability, communicate with suppliers in near real-time and receive and incorporate other data like seasonal demand (Cosby, 2007). This means that the system must tell the storeowner for example when its stock level is low so as to reorder and how much to purchase. Information technology provided a way to convert sales and purchasing into a strategic business operation. Businesses now are faced with the challenge of finding out how to use these technologies to gain value and competitive advantage. Inventory management system can deliver these advantages (Stylus Systems, 2008). Modern inventory management systems now depend on barcodes, and potentially RFID systems to enable automatic identification of objects. According to a case study at Wal-Mart, for products selling between 1 and 15 units a day, RFID was able to reduced Out of Stocks by up to 30% (Mathieu, 2007). In order to record an inventory transaction accurately, the inventory management system uses abarcode scanneror RFID reader to identify products automatically, and then collects additional information on the specific product from the operators via fixedwireless terminals, or mobile computers (Mathieu, 2007). Mathieu defined RFID (RadioFrequencyIdentification) as a data collection technology that uses electronic tags also known as electronic label to store data and can be used to identify items just like bar codes. The main difference between RFID and bar codes is that RFID uses wireless technology to transmit information into the system and can be inserted within packages and does not have to be close to the scanner. On the other hand, barcodes require line of sight and closure to the scanner for information to be read. As stated by Mathieu, RFID tagged cartons rolling on a conveyer belt can be read many times faster than bar-coded boxes (Mathieu, 2007). Large software companies like IBM, Microsoft, SAP, and Oracle have already designed effective inventory management systems for large businesses. These software solutions cost thousands to millions of dollars. They have now turned to focus on smaller businesses. Some of the popular inventory (supply chain) management systems produced by Microsoft include Great Plains and Solomon, which are now joined together and called Microsoft Dynamics GP (Quittner, 2008). Implementing effective inventory management systems Inventory management is very relevant for todays businesses in order to ensure quality control in businesses which presently is centred mostly on customer satisfaction. Inefficient inventory control or management can therefore cause customer dissatisfaction when they run out of stock of an item the customer needs. In order to avoid this, most businesses are willing to invest large amount of money in acquiring an effective and efficient inventory management systems. A good inventory management system will be able to alert the retailer when it is time to reorder. It is also an important way automatically tracking moving inventory. An efficient inventory management system helps to minimize the risk of error. For example, if a business orders large quantity of goods, and say 10,000 are missing. Manual counting each goods is likely to result in error but these errors can be avoided using an automated inventory management system. In retail stores, an inventory management system can also be used to track theft of retail merchandise, providing valuable information about store activities (Schreibfeder, 2009). Inventory management systems must be designed to reflect and support companys strategic plan as well as adapt to market changes due to worldwide marketing or new technology. It should also provide relevant information to efficiently monitor inventory movements, coordinate and integrate internal processes like accounting or billing, manage people and equipment and communicate with customers. According to Invatol, inventory management system must be able to integrate the following processes in order to ensure continuity between functions (Invatol, 2003): Sales Forecasting: this requires the system to provide necessary information to coordinate business operations effectively and manage equipment and people. It should allow managers to make accurate and real time decisions. Sales and Operations planning: inventory management should control or handle fluctuations in market demands and lead time Companys Strategic goals: Alignment with company strategy is an important aspect of the business and necessary for its success and therefore inventory management should be designed to align with the companys strategic goal and market demand. Production and materials requirement planning: inventory system s should provide a balance of demand and supply at a minimised cost, inventory level and work load to achieve customer satisfaction. These processes however vary from business to business depending on how the businesses carry out its processes, and on the market demand. Benefits of using Inventory management systems As cited by David Essex (Essex, 2009), he stated that the following are some of the advantages that businesses achieve while using inventory management software: Businesses get faster return on investment (ROI) which is as a result of lower carrying cost. Inventory software can provide accurate up-to-date information about inventory thereby improving sales forecasts. Replenishment Planning. This means that Inventory management software can notify businesses the safest time to delay order without affecting customer satisfaction and cost. It also proved the ability to separate safety stock according to customer satisfaction and profitability. Increased sales It can also encourage sales staff to promote products without running out of stock by improving inventory visibility (Essex, 2009). Successful Inventory management systems For any successful business, inventory management must be a critical aspect of its business. The most important aspect of an efficient inventory management is to achieve accurate data in terms of figures and facts and to implement policies to protect this information (Inventory Management, 2007). A successful inventory management system will provided businesses with proper inventory control that reduces overall operating cost leading to customer satisfaction as well as give a competitive advantage. As sited by Alan Smith, a well-structured inventory management system should be able to adjust to an existing system (Smith, 2009) Success in manufacturing industry entails producing the right products, in the right quantities, at the right time, with good quality, and at a price the customer is willing to pay. Success in the manufacturing industry requires producing the right products, in the right quantities, at the right time, with good quality, and at a price the customer is willing to pay. The flexibility to respond to compliance standards and the ever-changing needs of customers, such as providing real-time visibility into global operations, is also imperative for success. Meeting these demands requires the ability to make quick decisions based on accurate data. Successful inventory management has to do with balancing the cost of keeping inventory with the benefits gained from inventory. Some of the reasons for inventory management include (Hedrick, 2003): Obtaining lower prices by purchasing products in bulk Keeping stock low just enough to meet demand and avoid excess inventory Maintaining a wide range of stock Increasing inventory turnover or return on investment Having adequate inventory on hand so as to provide reliable customer services However, the degree of success in addressing these issues varies within the functionality of inventory as well as the type of business. A successful inventory management system will accelerate the process of tracking and removing from inventory those items that needed by customer. This process minimises the lead-time for order fulfilment (Merchantos, 2010). Ideally, in order to avoid late re-order times, inventory software should be able to adjust the order quantity and delivery lead time to match that of the suppliers performance. Future of Inventory Management Systems During the late 1990s, there was a large amount of businesses investing in integrated order and inventory system which were basically designed to reduce the amount of inventories as well as manage stock level (replenish stock). There were a wide range of system integration options based on the business needs and financial ability (Gale Group, 2002). However, these stand-alone systems do not integrate well with each other. In 1996, a study by the International Mass Retail Association (IMRA), concluded that stand alone warehouse Management System (WMS) for example which perform only individual business operations will become obsolete because of their lack of integration well with other systems (Gale Group, 2002). Presently, organisations can no longer compete effectively in isolation of their suppliers and other entities. The future success of many businesses depends on the co-ordination and co-operation of efforts, thereby making supply Chain management important. JIT and VMI are the two of the philosophies that have been used to update supply chain relationships and management (David, 2004). The trend now in inventory management is to strives to improve not just specific aspect of the supply chain but system-wide (the entire supply chain) efficiency through automatic replenishment programs (ARPs) like the vendor managed inventory (VMI). In this system, the vendors are responsible for inventory replenishment or restocking of inventory for their retailers. They get retailers warehouse or point of sale information and use it to track retailers inventory thereby placing the whole responsibility for inventory management of the shoulders of the vendors (Gale Group, 2002). Popular Automatic replenishment programs (ARP) includes continuous replenishment planning (CRP) and vendor managed inventory (VMI). CRP and VMI are similar but differ in the sense that VMI also decides what and when to ship. Another widely used ARP is the efficient consumer response (ECR) used within the grocery industry and quick response (QR) programs which are common in the apparel industry (Daugherty, Mye rs, Matthew, Autry and Chad, 1999). Future inventory management systems will be able to integrate all business processes for the whole supply chain. Another future development would be the use of RFID with GPRS to track inventory. ANALYSING INVENTORY ADJUSTMENTS Inventory Adjustment as the name implies is implemented as a stock adjuster with the main objective of synchronising the system with the actual stock on hand. According to Jon Schreibfeder, in a case study with a large food distributor, he stated that the company began a program to achieve effective inventory management. As part of the program, they were cycle counting products and entering inventory adjustments as they find any miss match between the quality of a product in their warehouse and the inventory maintained by their computer system (Schreibfeder, 2009). In his analysis, Schreibfeder stated that the company was able to adopt a system that improved their future inventory accuracy that is methods of handling stock in order to prevent additional stock discrepancies. They did this by carefully analysing the reasons for inventory adjustments (Schreibfeder, 2009). This I believe was because most inventory adjustments are the result of problems encountered in the normal handling of materials. The reason to make inventory Adjustments are basically the same for most businesses irrespective of the systems and operative methodologies they are using but the way these inventory adjustments are made will affect the inventory cost differently. The main reasons why inventory adjustments are required are (Schreibfeder, 2009): Some of the products in inventory are damaged or spoiled and therefore cannot be sold Material is missing from inventory Product in inventory might be out-dated or cannot be sold because it has been in inventory for too long More products available in the inventory than is recorded in the system The remaining inventory in stock is less than the quantity a customer will normally buy Some inventory management system like FoodConnex implement inventory adjustment modules. According to FoodConnex, inventory adjustment can be categorized as follows (Solutions, 2009): Stock Quantity Adjustments as a result of spoilage, damage, theft, samples. These are adjustments made when stock in a store or warehouse is removed from the warehouse or store for a known reason (Solutions, 2009). Quality Adjustment due to a Receiving Error. The adjustments are made when the quantity entered as received into the system was incorrect. This will result in the re-calculation of the average cost of that item (Solutions, 2009). Cost Adjustment due to a Receiving Error: when the cost of an item is entered incorrectly this will require inventory adjustment. This will also cause the average cost of the item to be re-calculated (Solutions, 2009). Based on the information presented, every inventory adjustment should be considered as an opportunity for businesses to improve which can result to greater corporate profitability. Challenges of Inventory management systems Several inventory management systems now include many new features designed to help distributors effectively manage their inventory. However, after implementing such systems, many businesses still continue to face the same challenges they experience with their old system. These challenges include (Schreibfeder, 2000): Stock-out and lost sales Inaccurate On-hand and available-for-sale quantities in their systems Unsatisfactory return on investments from inventory

The Use Of Sound Design In Films

The Use Of Sound Design In Films Rationale/Research to Date: The origins of the term sound designer came from Walter Murchs work on the film Apocalypse Now, where he had the full responsibility of creating the films entire soundtrack. (Holman, 2002) Traditionally the term sound designer encompasses the traditional processes of both editing and mixing. (Holman, 2002, p.192). Nowadays sound designers roles can range from creating individual sound effects to the responsibility of creating the overall soundtrack for a film. (Whittington, 2007) Three of the key players who have all developed and created the job of a sound designer are: Walter Murch, (American Graffiti, The Conversation, Apocalypse Now) Gary Rydstrom, (The Terminator, Ghost Busters II, Jurassic Park) and Ben Burtt (Star Wars, E.T., Wall-E). They have created a standard for sound designers to follow and made iconic sounds recognised by many, for example: the classic light saber hum from Star Wars, Ben Burrt made by blending the sound of his TV set and an old 35mm projector. (filmsound.org, n.b.) Paul Ottosson has been acknowledged for his sound design and supervising sound editing achievements with Oscar and BAFTA nominations. (Koppl, 2010) His oeuvre covers films such as: Spider-Man 2 and 3, S.W.A.T., 2012 and The Hurt Locker. Winning two Oscars in 2010 for Best Achievement in Sound and Best Achievement in Sound Editing (imbd.com, n.b.) for the latter. His roles on the The Hurt Locker were Sound Designer, Sound Re-recording Mixer and Supervising Sound Editor. Ottossons mission, set by director Kathryn Bigelow, was to re-create the gritty acoustics of the Iraq war as authentically as possible. (Caranicas, 2010) From the first meeting the director talked about how important sound was going to be because her original intention was to have no music at all in the movie. (Ottoson, 2010) Ottosson was given a massive challenge and full responsibilities, once the picture was cut it was his job to create an emotional arc and to build tension throughout the film using sound design where traditionally music would be used. As David Sonnenschein explains The most common nonliteral sound to accentuate character personality or emotion is music, while more and more use is being made of sound effects and ambience to support this area. (Sonnenschein, 2001, p.178) His treatment of the overall soundtrack of the film blurs the boundaries between music and sound design (Koppl, 2010.) when created effectively it is difficult to judge whether it is music or sound design and Paul Ottosson uses some unusual techniques to achieve the desired effect. This investigation will discuss and analyse the unusual and advanced sound design techniques that Paul Ottosson deploys. It will critically evaluate how these techniques; heighten emotion, tension and realism by transporting the audience into the centre of the chaos in the Iraq war. Through exploring Paul Ottossons sound design in The Hurt Locker should affirm the importance of the role sound design can play. Knowledge gained by undertaking this study should benefit future sound design projects. Objectives: To analysis of the use of point of audition sound; to immerse the audience into each of the main characters feelings. To compare and contrast the individual sound design treatment for the three guys in the EOD (Explosive Ordinance Disposal Team) unit, how it differs between them, enabling character identification and the effects they have on the audience. To investigate the use of Off-Screen sound to create a sonic-point-of-view to give the audience the perspective of being at war in Baghdad. To explore how Paul Ottosson creates a sound arc using foley, sound effects, backgrounds and human breathing to build tension in scenes where traditionally music would be used. To compare of the sound design from the first bomb-deactivation scene and the second bomb-deactivation scene where SS James has taken control of the EOD unit. To provide a detailed comparison of the sound design used in the opening scenes of The Hurt Locker and Saving Private Ryan. Critical Writing Example: It is interesting to note that two films, The Hurt Locker and Saving Private Ryan are both films that strive for realism and use point-of-audition sound in a subjective sense to put the audience in the characters shoes. During the first bomb de-activation scene in The Hurt Locker, Staff Sergeant Thompson puts on the anti-bomb suit and starts walking towards an IED. The audience can hear the sound of him breathing. This establishes a primary connection with the character as it is his breathing the audience can hear and it also creates a secondary emotional link with the audience. The audience are able to connect with this sound and empathise as heavy breathing is a feeling or situation most humans have felt at some point in their lives possibly after a tense or shocking experience. The emotion is heightened as the sound designer makes a conscious decision to alter the breathing pattern as the character gets closer to the danger. This effect could be compared to a rise in pitch and amplitude of a stringed instrument heightening tension in a scene musically. In contrast, during the Omaha beach scene in Saving Private Ryan Gary Rydstrom manipulated the sound of the ocean to try and simulate the traumatic shell-shocked state character Tom Hanks feels. Rydstrom explains how taking the sound out of the battle became an interesting device to get inside someones head (Rydstrom, 2007) In both examples point-of-audition sounds are used to immerse the audience into the characters inner feelings. The difference is the way sound in Saving Private Ryan takes the audience into the characters head; in order to share and experience his feeling and this effect momentarily removes the audience from the on-going situation around him. Whereas, in The Hurt Locker whilst the audience are similarly immersed inside the characters head, they are also fully aware of the environment and action going on around the character, due to the background sound continuing so that it can still be heard. If the sound design techniques were swapped in the films, it is likely that neither of them would achieve the sound designers desired effect. For example, it is essential for the background sounds to remain in The Hurt Locker as these are used to create the tension required for the scene. Both of these examples illustrate the execution of point of audition sound tailored to both the individual film and for specific scenes within them. The study will further explore such techniques and will similarly illustrate the finds by use of specific examples.

Pride And Prejudice Essay -- First Impressions Jane Austen Essays

Pride and Prejudice The novel Pride and Prejudice by Jane Austen was originally titled First Impressions. This is significant because it reflects the values and attitudes of 19th century England, and portrays the main themes of the novel. It is set in England during the 1800’s and Austen focuses on a society whose opinions are based on first impressions. This is achieved through cultural context, characterisation, narratorial commentary, and methods/techniques. During the 19th Century, first impressions were very important. The reader is presented with Meryton, a highly structured class society which judges people on superficial qualities, such as physical appearance, social status, clothes, possessions, behaviour, dialogue. The message Austen positions the reader to understand, is that a society which makes its judgements based on first impressions is immoral and unjust. (-She uses ‘humour’ to help convey this in a less-serious tone.) For example, Mrs Bennett’s first impressions of Mr Bingley were based upon his behaviour and physical appearance. â€Å"Oh! My dear, I am quite delighted with him. He is so excessively handsome!† (Page 16) Mrs Bennett has a driving force in her behaviour to marry her daughters to wealthy men, who were financially stable and socially accepted, so her liking to Mr Bingley is reinforced by his interest in her eldest daughter Jane. â€Å"Mr Bingley thought her quite beautiful, and danced with her twice. Think of that my dear; he actually danced with her twice; and she was the only creature in the room that he asked a second time!† (Page 15) In contrast, Mrs Bennett’s first impression of Mr Darcy was that he is cold, abrupt, and proud. This is established because of his manner and behaviour. The narrator describes Darcy’s behaviour in chapter 1; ‘Mr Darcy danced only once with Mrs Hurst and once with Miss Bingley, declined being introduced to any other lady and spent the rest of the evening walking about the room speaking occasionally to one of his own party. He was the proudest, most disagreeable man in the world, and everybody hoped that he would never come there again. Amongst the most violent against him was Mrs Bennett, whose dislike of his general behaviour, was sharpened into particular resentment, by his having slighted one of her daughters.’ (Page 12) Mr Darcy judges Elizabeth and the Bennett family on soc... ... have prided myself on discernment! –I who have valued myself on my abilities.† (Page) Pride and Prejudice is written in 3rd person omniscient, which allows the reader to delve into the minds of more than one character. The narrator can be persuasive and influential, (this is most common during passages of large summary) although at other times a ‘silent observer’/goes without commentary, (During character dialogue) however the ‘point of view’ becomes more focused through the character of Elizabeth. The narrator has control of selection of detail, and chooses what the reader is entitled to see. (Eg selects the incidents we see, and finds the words to describe them.) The title ‘First Impressions’ is very significant, because the novel revolves around issues which are based on judgemental people, who make and break first impressions. Characterisation and cultural context are used to portray this, and the reader is positioned to understand that relationships based on first impressions have no substance. Both characters develop throughout the novel, and their first impressions of each other gradually change. Darcy’s pride diminishes, as does Elizabeth’s prejudice.

Theropod Discovery Challenges the Dinosaur-to-Bird Theory :: Anthropology Essays Paleontology Papers

Theropod Discovery Challenges the Dinosaur-to-Bird Theory For years, it has been believed that Dinosaurs are ancestors of modern day birds. By simply looking at pictures of dinosaurs, one can find many physical similarities between these reptiles and modern day birds. Often the legs and the chest cavities are very similar in shape. Some dinosaurs have limbs that look like they could evolve into modern day wings, some dinosaurs even had feathers (6). A recent discovery in Italy of an extremely well preserved Scipionyx samniticus challenges this idea. The skeleton of this small Therapod was nearly complete, but more impressively, there was still remnants of soft tissue. Portions of the Trachea, the liver, the skeletal muscle, and the intestines were still preserved (1). Scipionyx is a small meat-eating dinosaur that lived in the early Cretaceous. It has sharp teeth and claws, with powerful hind legs. The fourth maxillary tooth is longer than the rest almost giving the Scipionyx a vampire-like look. It has a long tail that aided in its balance, very large eyes and was most likely a small, yet quick hunter (3). It lived in what is now Italy. The skeleton that was found was a nine inch newborn, but some scientists think that a full grown Scipionyx can reach up to ten feet in length (3). The Scipionyx also possess an enormous hand which is common to the maniraptors (3). This group includes dinosaurs like the velociraptor. The Scipionyx was so well preserved in limestone, that using an ultra-violet light, one could get almost an X-ray of the baby Therapod (5). The internal organs of this dinosaur are somewhat similar to that of a crocodile. For example, the Trachea is well situated in the vertebral column (1). In birds, the Tracheas is usually adjacent to the vertebral column. Similarly to the crocodile, the Scipionyx’s liver is placed ahead of the large intestine (1). The Scipionyx has small groups of muscle fibers that seem to be diaphragmatic musculature (1). Again, these are similar to that of modern day crocodiles. The diaphragmatic musculature aides in diaphragm assisted breathing, which allows modern-day crocodiles to have burst-like movements (1). These traits are not consistent with an avian style, air sac component which is typical of birds (1). The diaphragm was shown to divide the body into two parts. One part contained the heart and the lungs, the other had the intestines, and the entrails (2).

Las Vegas is the Best Vacation Spot :: persuasive, informative

Las Vegas is one of the nation's favorite vacation destinations. It's a 24-hour city where gambling is a loved past-time and dreams of striking it rich can come true. But Las Vegas has many attractions and casino action is just one of them. Las Vegas is the best vacation spot because it offers entertainment for the whole family, unique marriages, and plenty of activities for children. Because Las Vegas was usually considered a adult city, visitors in the past have often left children at home. However, this desert community now offers many daytime activities for kids. Nearly all of the larger hotels have some form of entertainment for children, and some even offer special supervised children's programs. Today's gambling meccas offer an array of activities for the whole family. Contrary to the adult-only atmosphere of the past, Las Vegas now promotes a child-friendly environment that's hard to resist. Roller coasters, water parks, virtual reality theaters, and an assortment of museums have sprung up across the city of Las Vegas. In Las Vegas, two words spoken as frequently as "hit me" and "double down" are without a doubt, "I do". Pat from "Las Vegas Weddings" says, "marriage license are issued one every 5 and half minute." Among the famous who have married in Las Vegas are Elvis and Priscilla Presley, Frank Signature and Mia Farrow, Richard Gere and Cindy Crawford, and Bruce Willis and Demi Moore. 24 hours a day, seven days a week, wedding vows are taken at drive-up windows, on bungee jumping platforms, boats, in helicopters, and at dozens a wedding chapels. No legal residency is required. Blood test are not needed and there is no waiting period. A 16 year old can even get married with the consent of a parent for only $35 dollars. Andrea 8.@ aol.com states," Marriages is Las Vegas total more than 100,000 per year, due in part to the ease of getting a marriage license." After a long day of exploring the diverse offering of Las Vegas, your tired and aching muscles may be screaming out for a relaxing massage, facial, or an herbal wrap. On the other hand, maybe your body is use to a regular workout and your feel guilty about lounging around the pool; or casino all day. Alas, help is on the way! Many of the large resort hotels feature complete spa facilities, including sauna, exercise programs, and gym equipment.

Roman Catholicism

Church distinguishes between vice, which is a habit inclining one to sin, and the sin itself, which is an individual morally wrong act. Note that in Roman Catholicism, the word â€Å"sin† also refers to the state that befalls one upon committing a morally wrong act. In this section, the word always means the sinful act. It is the sin, and not the vice, that deprives one of God's sanctifying grace and renders one deserving of God's punishment.Thomas Aquinas taught that â€Å"absolutely speaking, the sin surpasses the vice in wickedness†. 7] On the other hand, even after a person's sins have been forgiven, the underlying habit (the vice) may remain. Just as vice was created in the first place by repeatedly yielding to the temptation to sin, so vice may be removed only by repeatedly resisting temptation and performing virtuous acts; the more entrenched the vice, the more time and effort needed to remove it.Saint Thomas Aquinas says that following rehabilitation and the acq uisition of virtues, the vice does not persist as a habit, but rather as a mere disposition, and one that is in the process of being eliminated. Medieval illuminated manuscripts circulated with colorful schemas for developing proper attitudes, with scriptural allusions modelled on nature: the tree of virtues as blossoming flowers or vices bearing sterile fruit, The Renaissance writer Pietro Bembo is credited with reaffirming and promoting the Christian perfection of classical humanism.Deriving all from love (or the lack thereof) his [8]schemas were added as supplements[9] in the newly-invented technology of printing by Aldus Manutius in his editions of Dante's Divine Comedy dating from early in the 16th century. Dante's seven deadly vices[edit] The poet Dante Alighieri listed the following seven deadly vices, associating them structurally[10] as flaws in the soul's inherent capacity for goodness as made in the Divine Image yet perverted by the Fall: 1.Pride or vanity: an excessive l ove of the self (holding the self outside of its proper position regarding God or fellows; Dante's definition was â€Å"love of self perverted to hatred and contempt for one's neighbor†). In the Latin lists of the Seven Deadly Sins, pride is referred to as superbia. 2. Enw or Jealousy: resentment of others for their possessions (Dante: â€Å"love of one's own good perverted to a desire to deprive other men of theirs†). In the Latin lists of the Seven Deadly Sins, enw is referred to as invidia. 3.Wrath or anger: feelings of hatred, revenge or denial, as well as punitive desires outside of Justice (Dante's description was â€Å"love of Justice perverted to revenge and spite†). In the Latin lists of the Seven Deadly Sins, wrath is referred to as ira, which primitive vices tempt astray by increasingly perverting the proper purpose of charity, directing it inwards, leading o a disorded navel-gazing preoccupation with personal goods in isolation absent proper harmonio us relations leading to violent disruption of balance with others. . Sloth or laziness: idleness and wastefulness of time or other allotted resources. Laziness is condemned because it results in others having to work harder; also, useful work will not be done. Sloth is referred to in Latin as accidie or acedia, which vice tempts a self-aware soul to be too easily satisfied, thwarting charity's purpose as with the needs of others and their satisfaction, an escalation in evil, more odious han the passion of hate 5.Avarice (covetousness, greed): a desire to possess more than one has need or use for (or according to Dante, â€Å"excessive love of money and power†). In the Latin lists of the Seven Deadly Sins, avarice is referred to as avaritia. 6. Gluttony: overindulgence in food, drink or intoxicants, or misplaced desire of food as a pleasure for its sensuality (â€Å"excessive love of pleasure† was Dante's rendering). In the Latin lists of the Seven Deadly Sins, gluttony is referred to as gula. 7. Lust: excessive sexual desire. Dante's criterion was that â€Å"lust detracts from true love†.In the Latin lists of the Seven Deadly Sins, lust is referred to as luxuria, which vices tempt cultivated souls in their ability to direct charity's proper purpose to good things or actions, by indulging excess. Thus in Dante's estimation the soul's detachment from sensual appetites become the vices most difficult to tame, urges not as easily curbed by mere good manners since inflamed via appropriate use rather than inappropriate misuse. Hence conventional respect for the ninth and enth commandments against coveting and social customs that encourage custody of the eyes and ears become prudent adjuncts to training against vice.The first three terraces of purgatory expiate the sins which can be considered to arise from love perverted, that is, sins which arise from the heart of the sinner being set upon something which is wrong in the eyes of God. Those bein g purged here must have their love set upon the right path. The fourth terrace of purgatory expiates the sins which can be considered to arise from love defective, that is, love which, although irected towards the correct subjects is too weak to drive the sinner to act as they should.Those being purged here must have their love strengthened so as to drive them correctly. The fifth, sixth and seventh terraces of purgatory expiate the sins which can be considered to arise from love excessive, that is, love which although directed towards ends which God considers good is directed towards them too much for the sinner to gain bliss from them, and also so that the sinner is distracted from the love of other things of which God approves. Their love must be cooled to a more sensible level.

“A Framework for Understanding Poverty by Ruby K. Payne”

The book entitled â€Å"Framework for Understanding Poverty† is a famous book of a former school teacher Ruby K. Payne. I learnt that Ruby Payne is an expert of poverty. She also talks about her understanding of mentality of middle class and wealth.he book has become a text book for poverty workers, teachers and managers of schools to know about the three categories of poverty; generational (for two or more generations) poverty, situational poverty (because of a sad event like disease, death of earning member of family or divorce).The definitions of three poverty types that Ruby Payne gives make sense. The reason of split behaviors, ethics, individuality of three poverty types is stated in financial aspects, she explains   as clearly visible among poverty stricken and is she also covered this identification among wealthy. This approach, that it is not money alone but a lot of other factors have an influence over people, is quite holistic.The book on Poverty written by Ruby P ayne advises that every one in education field from teachers to administrators at all levels of education ‘must read’ the Payne book, which is a boisterous advise. An author of a finance and poverty book can not be so demanding and dogmatic.It could be useful for some having congruent ideas with Ruby Payne but not all will think in her way. It is very useful to understanding the point of view of Dr. Ruby Payne on socio economic reasons and characteristics of poverty.  The good part of her scientific discussion is her suggesting the details of support systems. She suggests focusing on coping techniques, knowing about the various emotional and financial factors that put limitations, and complexities of relationships they hold with similar background social fraternity and then she suggests that the procedural communication and habit of positive talk should be taught to the poverty background students, and how it would help the poor students learn and perform better than their present performance.The Theme of the BookThe book makes us realize the poverty in vivid detail and its entire backdrop of why the cycle of poverty is difficult to break. She emphasizes that poverty is not merely a situation of having less money than they need, but it is struggling in a domain of definite rules, separate feelings, and poor information that prevails over the methods of making   relations and creating a life among poor. The book gives us a useful quiz about survival on its page fifty seventh, which helps understanding contours of poverty.The objective of the book that runs through all chapters of the book is demystifying the myths of poverty with an intension to make us know how to break the poverty cycle.The aim of Ruby Payne appears to be educating all the stakeholders in School education system and education establishments, to make them focus on poor child that they learn in a better way after knowing their social and cultural background and most importantly their emotional mind makeup. This truly helps the teacher and administrators to do a better job in becoming mentors and role models for poor students who emulate them.The process of poverty should be tackled scientifically by training the students certain needed soft skills that poor parents could not teach to their children.The examples given in the book are fantastic such as, for poor, how they learn to look for safety of your clothes at Laundromat, how they engage and entertain their friends and close people by telling stories, and for a middle class person, the knowledge of use of a credit card or library card, earning loyalty from a household employee and creating a veil of seclusion and reserve around for the wealthy.

People are not free to make moral decisions Essay

Is it right to say that our actions are determined, or are they free? Hard determinists argue that when we make a moral decision, we have no free will. This is significant because if we do not choose our actions we cannot be held morally responsible. Given our experience of decision making this determinist position is hard to accept and perhaps the compatabilist approach of soft determinism is more valid. Soft Determinists recognise that we can make a decision freely that is coerced but the choices in themselves may be determined themselves. This contrasts with libertarianism, which states that we freely choose our actions and rejects determinism. To fully examine whether we are in fact free or not to make moral decisions, we must first analyse what particular factors affect our decision making. When we debate over a decision we consider/ weigh up our options, we know that we have a choice and only we can make that choice, this is known as a libertarian view. Libertarians believe that we have full responsibility of our actions and nothing else affects our decision, however genes, environment, lifestyle and our upbringing affect or sometimes might determine our choices. Determinism objects libertarianism and believes that our choices are influenced by factors other than the will of the individual, events and actions are predetermined by other events therefore freedom of choice is an illusion. Free will is the term made up of ‘autos’ meaning self and ‘nomos’ meaning rule. Many philosophers such as Kant say that you can only be responsible for actions that you undertake of your own will, this is opposed to Determinism. Libertarianism is the belief that humans are free to make moral choices and therefore morally responsible. â€Å"By liberty we can only mean a power of acting of not acting according to the determinations of the will†. David Hume. In the definition of libertarianism a distinction between the persons character or personality and his/or her moral self. It is this moral self or will that is free. â€Å"Your destiny is allotted to you, but you shall choose it for yourselves†. Plato. There are many arguments that support libertarianism, the most predominant of these being the argument from experience, this states that we all experience making choices, such as the very fact that I am sat here writing this essay is the result of a choice, I did have another option so I could’ve chose otherwise. We are also aware of going through a decision making process, we can weigh up our options and act upon this. Libertarians also believe in the necessary cause stating that for Y to happen X must have caused it, without X Y will not happen. This is a determinist understanding, However Libertarians recognise that causes are contingent and not necessary, they may or may not cause Y, this is a libertarian view. However opposed to this Determinists would argue that if free will exists then what actually causes our actions, surely our actions are caused by something, for example what about our past experiences and emotions? Also a determinist would argue is it part of human nature to assume that we are free and what exactly is moral responsibility, and how is this separate from our personality. If it comes from the soul then what causes the soul. Hard determinism states that people do not have free will to act in moral situations. It also states that everything has a prior cause which precedes it; everything is a product of the cause which is unchangeable and fixed. Therefore we cannot be held morally responsible or blameworthy for their actions because their actions are determined. When we think that we are making a moral decision, hard determinists believe that this is an illusion that we are free but in fact we are not and the decision that we made was already determined. John Locke’s example of the man in the locked room shows that we believe that we are free but we are actually not. However libertarians would argue that we had the choice whether or not to go into the locked room. Psychological determinism is another form of Hard Determinism. This suggests that our characters are determined by our upbringing and experiences. There are many influencing factors on human behaviour such as hereditary, society, culture and environment. Freud taught that our early years have impact on our actions in the future, there is also much evidence to support this view such as Pavlov’s dogs which operant conditioning demonstrates that we can mould our behaviour through rewards and sanctions, it also demonstrates how our behaviour is determined. However a libertarian would argue that just because you can condition one element of decision making doesn’t mean that all behaviour is determined, we always have a choice. Theological determinism is also another form of hard determinism. This is the view that the causal chain can be traced back to an uncaused causer, as shown in Aquinas’ Cosmological argument, and this uncaused causer is God. If God is, as suggested by Calvin through his predestination view which suggests that God has already determined a plan for us so we are either damned (going to hell) or elect (going to heaven) , an omnipotent and omniscient God then we cannot have free will as our actions must be predetermined because of this. There are many criticisms for this view that Libertarians would address as it conflicts with biblical teachings as in Genesis it states that God gave us free will and also for theological determinism to be accepted, libertarians would also argue that there is no proof of this God, so in their view we still have a choice. A form of Hard Determinism that contrasts and argues this view is scientific determinism; this approach states that science tells us that for every physical event there is a physical cause. If we consider the mind to be material activity in the brain, so then our thoughts are also pre determined. Another form of hard determinism is Biological determinism which states that our characters are determined by our genes, this is partly true as genes do give us our characteristics such as what we look like, even our IQ, all this can determine our behaviour for example the violent gene as evidence can be traced back to the genome (e. g. a violent gene recognised by the Italian supreme court). However libertarians would argue that because there is only 0. 2% variation in our DNA, so this doesn’t seem efficient enough to explain all the variations in human behaviour, it’s not just our genetic makeup that influences our behaviour, and they would argue that we always have a choice. Soft determinism states that we are morally responsible for our actions; this approach allows libertarianism and hard determinism to be compatible. It states that as long as no one forces you to make a decision then you are free, this can be described as internal freedom. However soft determinists make a distinction between internal and external causes, these explain why freedom and Jeremy moral responsibility are not only compatible with determinism but actually require it. Soft Determinism, unlike hard determinism, allows for moral responsibility, for example if person A does not save a drowning child because person A cannot swim, he is not morally responsible. However, if he chooses not to because of his personality, a combination of his conditioning, an upbringing and so forth, then he is to be held responsible. Soft determinists believe that all human actions are caused and when we say that a person acted freely we are not saying that there was no cause but rather they were not forced to do it, here they act as free agents even though their actions are still caused. A main philosopher associated with soft determinism is Hume whom was a soft-determinist. He stated that all things are necessary and believed that some things are uncaused or happen as the result of chance. Hume also believed that we are free, he goes on to say that we don’t blame people for things they do ignorantly, and blame them less for things that are not premeditated, and any sense of moral blame can only come if something we do is the result of our character. Hume believed that free will, and moral responsibility, require determinism. Soft determinists are criticised by hard determinists for failing to realise the extent to which human freedom is limited and also by libertarians for failing to recognise the true extent of freedom. Whilst Soft determinism offers a ‘middle ground’ between hard determinism and libertinism an agreeable account of moral freedom, a line still has to be drawn between that which is determined and that which is open to choice. The major fault with soft determinism is that they have to try and agree on what is a determining factor and what is not and the complexities of genetics, psychology makes such a line difficult for them to draw. So In conclusion, through the arguments expressed in this essay, I believe that perhaps a Soft Determinist approach is more susceptible towards moral decision making, as although it allows us to make our own decisions, they are to an extent determined due to numerous factors such as our upbringing, environment and culture, however it also allows us to accept responsibility for our actions whatever they may be.