Difference Between Managerial Accounting And Financial...

Alston Manufacturing has very unique products, but none of the various owners throughout this case place enough emphasis on the key success factors to creating valuable products. These key factors are cost and efficiency, quality, time, and innovation (Datar, Horngren, Rajan, 2012). The original owners of Alston along with Jeff, the second owner, fail to place enough importance on the cost and efficiency of operations. Joe, who purchased the right to produce a product Alston could not produce efficiently, also exhibited some of the same issues. To be specific, he failed to realize the importance of cost, efficiency and the quality of his product as well. The case of Alston Manufacturing illustrates how damaging it can be to a company when information presented does not remain true to the conceptual framework of accounting. This paper will discuss all of the various owners, their key decisions, and how those decisions affected others. Before we discuss this in further detail, it is important to explain the difference between managerial accounting and financial accounting, as both will be used explain information relevant to Alston. â€Å"Managerial accounting measures, analyzes, and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization.† (Datar, Horngren, Rajan, 2012, p. 4) It is a type of accounting that helps managers decrease costs, improve processes, and increase profit. Financial accounting’s goal is muchShow MoreRelatedDifference between Financial and Managerial Accounting 637 Words   |  3 PagesThe primary difference between financial and managerial accounting is that financial accounting is used for external members of the company; they do not control or run the businesses’ operations. An example of external members would be customers and shareholders of the business. On the other hand, managerial accounting is used for internal members in the company such as managers and officers. The internal members use managerial accounting to increase efficiency and effectiveness within their companyRead MoreThe Differences Between Financial And Managerial Accounting1320 Words   |  6 Pagesorganization may be a part of, accounting plays a vital role in everyday decision making. Without the field of accounting, companies and organizations would not be nearly as efficient, productive and successful as they are today. Accounting serves many purposes for an organization, whether it is financial or managerial. But, not all forms of accounting are the same. With that being said, to better understand the differences between financial and managerial accounting, it is important to first knowRead MoreDifference Between Managerial And Financial Accounting1216 Words   |  5 PagesQuestion 1 The main difference between managerial and financial accounting is who the end-users are. Financial accounting is concerned with producing information for external users based on historical data. External users for financial accounting would include investors, creditors, and government agencies among others. Financial accounting must also adhere to strict rules that have been put in place to monitor the financial documents that are created within it. These policies are enforced and monitoredRead MoreDifference Between Financial And Managerial Accounting931 Words   |  4 Pages The similarity and differences between financial and managerial accounting, Management accounting is only used for internal operations and the financial is more external which is the overall financial picture and data collected by an organization that may have accountability towards the public, IRS and partners. Both are similar functions, but one is perhaps more in depth. The Target company purpose is design the show, review the project, inputs and outputs, expenses, and review all necessaryRead MoreManagerial Accounting And The Certified Management1408 Words   |  6 PagesManagerial accounting is used by an organization to ensure informed decisions are made regarding current and future operations. Businessmen and women must have the ability to comprehend financial information provided to properly determine the correct course of action. In the global market of today, an organization’s inability to accurately determine the best course of action can lead to financial ruin for the company. Uninformed decisions by leadership can derail a business’ prospects for successRead MoreManagerial Accounting1152 Words   |  5 PagesManagerial Accounting 12/3/15 Managerial Accounting Accounting is a crucial part in running a business. There are various forms of accounting that can be used, it is very important to know which technique is best to use for what companies. Once you figure out a particular technique to use, it is important to keep an open mind if there are any changes that need to take place in the business. By keeping an open mind helps the business adjust and be able to make the right decisions. Every businessRead MoreRole Of Managerial And Managerial Accounting1029 Words   |  5 PagesThe role of managerial accounting has played a significant role in the success of businesses dating as far back as the 19th century. Service and production operations during the days of the industrial revolution were not nearly as sophisticated then as they are today. The current initial purpose of managerial accounting is comparable to its purpose throughout history. Managerial accounting has historically been useful in assisting managers with the information th ey need to make important decisionsRead MoreEssay On The Most Valuable Things Learned1018 Words   |  5 PagesMost Valuable Things Learned Some of the most profitable things for me is that in learning about utilization and financial statements is to consider the usage for fiscal explanations to examine and getting an understanding of how the firm incorporates those offers data over Comprehension of those executions of the firm. The financial clear information very detailed analysis of an idea that will be critical similarly as it gives serious data of the shareholders in taking such choices. FurthermoreRead MoreManagerial and Financial Accounting1235 Words   |  5 Pagesï » ¿Part 1 Managerial and Financial Accounting: Key Differences Several differences exist between the above branches of accounting. To begin with, when it comes to financial accounting, the financial reports prepared are primarily utilized by external users including but not limited to regulators, creditors and stockholders (Weygandt, Kimmel and Kieso, 2009). On the other hand, managerial accounting reports are primarily meant for internal users i.e. managers and other officers of the firm. TheseRead MoreSample Resume : Managerial Accounting1411 Words   |  6 Pages MASTERS IN PROFESSIONAL ACCOUNTANCY STUDENT NAME : Shilpa Thakran STUDENT ID : 17909848 UNIT NUMBER : 530 REPORT : MANAGERIAL ACCOUNTING TUTOR NAME : CHEOW WING WONG DUE DATE : September 12, 2014 TABLE OF CONTENT INTRODUCTION†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 1.0 PRODUCT COSTING†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4 1.1 JUST IN TIME

Case Study 1 Trader Joe s Keeping a Cool Edge 1 - 1936 Words

Case Study 1 Trader Joe’s Keeping a Cool Edge The average Trader Joe’s stocks only a small percentage of the products of local supermarkets in a space little larger than a corner store. How did this neighborhood market grow to earnings of $9 billion, garner superior ratings, and become a model of management? Take a walk down the aisles of Trader Joe’s and learn how sharp attention to the fundamentals of retail management made this chain more than the average Joe. From Corner Store to Foodie Mecca In more than 365 stores across the United States, hundreds of thousands of customers are treasure hunting.1 Driven by gourmet tastes but hungering for deals, they are led by cheerful guides in Hawaiian shirts who point them to culinary†¦show more content†¦Recent annual sales are estimated at $9 billion, landing Trader Joe’s in the top third of Supermarket News’s Top 75 Retailers.12 Because it’s not easy competing with such giants as Whole Foods and Dean DeLuca, the company applies its pursuit of value to every facet of management. By keeping stores comparatively small—they average about 10–15,000 square feet—and shying away from prime locations, Trader Joe’s keeps real estate costs down.13 The chain prides itself on its thriftiness and cost-saving measures, proclaiming, â€Å"Every penny we save is a penny you save† and â€Å"Our CEO doesn’t even have a secretary.†14,15 Trader Giotto, Trader Josà ©, Trader Ming, and Trader Darwin Trader Joe’s strongest weapon in the ï ¬ ght to keep costs low may also be its greatest appeal to customers: its stock. The company follows a deliciously simple approach to stocking stores: (1) search out tasty, unusual foods from all around the world; (2) contract directly with manufacturers; (3) label each product under one of several catchy house brands; and (4) maintain a small stock, making each product ï ¬ ght for its place on the shelf. This commonsense, low-overhead approach to retail serves Trader Joe’s well, embodying its commitment to aggressive cost-cutting. Most Trader Joe’s products are sold under a variant of their house brand—dried pasta under the â€Å"Trader Giotto’s† moniker, frozen enchiladas under the â€Å"Trader Jose’s† label, vitamins under â€Å"Trader Darwin’s,† andShow MoreRelatedRed Bull Marketing Plan7856 Words   |  32 PagesBut last week the end-of-year gloom was lifted by the arrival of a most unlikely new inhabitant. A bronzed and energetic Austrian, who has made a billion-pound fortune selling a drink that looks and tastes like medicine has just become the town s biggest private investor. Dietrich Mateschitz, 60, the owner of Red Bull, spent more than  £60m buying up the Jaguar Formula One racing team. The thundering bull logo and Red Bull gives you wings advertising slogan will replace the Jaguar logo onRead MoreVarian Solution153645 Words   |  615 PagesChapter 1 NAME The Market Introduction. The problems in this chapter examine some variations on the apartment market described in the text. In most of the problems we work with the true demand curve constructed from the reservation prices of the consumers rather than the â€Å"smoothed† demand curve that we used in the text. Remember that the reservation price of a consumer is that price where he is just indiï ¬â‚¬erent between renting or not renting the apartment. At any price below the reservationRead MoreMonsanto: Better Living Through Genetic Engineering96204 Words   |  385 Pages441 441 CASE STUDIES A summary of the case analysis I N T R O D U C T I O N Preparing an effective case analysis: The full story Hearing with the aid of implanted technology: The case of Cochlearâ„ ¢ – an Australian C A S E O N E high-technology leader Delta Faucet: Global entrepreneurship in an emerging market C A S E T W O DaimlerChrysler: Corporate governance dynamics in a global company C A S E T H R E E Gunns and the greens: Governance issues in Tasmania C A S E F O U R Succeeding in theRead MoreStephen P. Robbins Timothy A. 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Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus Indianapolis New YorkRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages 22/10/2007 11:54 Page 597 CASE STUDIES ECS8C_C01.qxd 22/10/2007 11:54 Page 598 ECS8C_C01.qxd 22/10/2007 11:54 Page 599 Guide to using the case studies The main text of this book includes 87 short illustrations and 15 case examples which have been chosen to enlarge speciï ¬ c issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. 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Two Gentlemen in Verona Free Essays

The Abasement of The Upper Class Most people have a predetermined idea of the levels of a social hierarchy. They presume that the upper class is noble, proper and educated while the lower class is of the opposite; the lower class work for the upper class and thus cannot possibly exceed the caliber of the upper class. Shakespeare upends this predetermined notion by utilizing the characters to convey a strong sense of role reversal throughout The Two Gentlemen of Verona. We will write a custom essay sample on Two Gentlemen in Verona or any similar topic only for you Order Now This role reversal upsets the stereotypical social hierarchy and strongly suggests that the upper class may not be as highly esteemed as they are perceived to be. Loyalty is an underlying theme throughout the play. Symbols of loyalty prompt the reader to not only compare the loyalty of a servant’s relationship with an upperclassman’s relationship but also conclude that this comparison often leads to the degradation of the upper class characters. Proteus refers to himself as â€Å"spaniel-like† (4. 2. 4) in Act 4; however his actions show that he is the direct opposite of what a spaniel, or a dog, should be like. Judging from his fickle actions of suddenly falling in love with Silvia after swearing to remain faithful to Julia, Proteus is unable to have nearly as much loyalty as a spaniel should have. Thus one can conclude that Proteus is not nearly as loyal as a dog. His condemnable actions lead to an abasement of the upper class and gives way to the idea that the aristocratic aren’t as respectable as they seem to be. The relationship between Lance and Crab can be compared to Proteus and Julia. Lance, the servant has an unusually loyal and selfless relationship with his dog, Crab. It is interesting to note that Lance seems to be more loyal or devoted to Crab, than his dog is to him. In fact, Lance even takes the blame and beating for his dog when Crab his caught â€Å"a pissing† (4. 4. 1) under the table. This loyalty can be compared to Proteus and Julia in that Lance’s selflessly devoted relationship with Crab is a parody of the despicably unfaithful relationship Proteus has with Julia. The â€Å"reversed† relationship between Lance and Crab also gives way to a new and important idea for the rest of the play. Upon closer inspection, one can see that the master, in this case Lance resembles the characteristics of a loyal servant, which should be the role played by Lance’s dog, Crab. The unusual reversal of roles that this master and its dog should have, gives way to a recurring idea – prominent throughout the rest of the play, that the characteristics of the lower class and upper class are interchanged. Speed and Lance are two servants who happen to be servants of two deeply in-love masters. In Act 3 Scene 1, Lance claims that he too, is in love and reveals a list of which he has written down the merits of his lady. Typically, one should assume that this list – coming from an uneducated servant, should not exhibit a great amount of depth or critical thinking; however this list surprises the reader in its logicality and wittiness, and in addition, reinforces the idea of the switching of hierarchal roles. Items on Lance’s list exhibit great practicality such as â€Å"She can sew† (3. . 298) and â€Å"She can wash and scour† (3. 1. 329). Lance also cleverly transforms flaws into virtues when he describes that â€Å"She hath more hair than wit,† or that she is younger than she is intelligent and â€Å"more fault than hairs,† or more flaws than she is young and â€Å"more wealth than faults† (3. 3. 3) which amalgamates to that she is wealt hier than flawed since â€Å"that word (wealth) makes the faults gracious† because Lance understands that in real life, level of wealth is a highly influential, and possibly ultimate deciding factor in marriage or a relationship. The realistic and practical nature of the list shows the maturity and intelligence of Lance, which begs to question the nature of the picturesque but fickle and unsustainable nature of the love affairs of the masters, Valentine and Proteus. This once again reiterates the role reversal of social hierarchy and through the sensibleness of Lance and shows that the upper class may not be as intellectual as they are perceived to be. There are also other smaller remarks in scenes that support the notion that a role reversal suggests the idea that aristocrats may not be as intellectual as them seem to be. For example, in Act 2 Scene 1, when Valentine is reunited with his love, Silvia – Speed provides several asides in which he mockingly says â€Å"a million of manners! † (2. 1. 95) in response to Valentine greeting Silvia with â€Å"a thousand good morrows† (2. 1. 93-4). In this series of asides, the audience can see that the servant is sensibly belittling the absurdity of his master’s love for Silvia. An encounter in Act 3 Scene 1 between the Duke and Valentine also pokes at a role reversal when the Duke, perhaps the character with the highest social class throughout the novel, seeks advice on how to â€Å"court† (3. . 85) his lover, from Valentine: a relatively subordinate character. It is arguable that the Duke only asked Valentine for advice as a part of his scheme to figure out how Valentine has been courting his own daughter, Silvia. However, if one looks at the scene and context secluded from the ulterior intentions, the mere act of a superior asking an inferior for advice heavily suggests that the role reversal of characters in The Two Gentlemen of Verona and ultimately, that the aristocratic, or Duke, is not as almighty and wise as he is assumed to be. Finally, perhaps the most prominent manifestation of role reversal and the abasement of aristocrats lies in the exchange between Valentine and Speed. Throughout the beginning half of the play, Valentine disapproves Proteus’s love for Julia and claims that by staying at home with Julia, Proteus will have â€Å"homely wits† (1. 1. 2) and wear out his â€Å"youth with shapeless idleness† (1. 1. 8). However during Act 2 Scene 1, Valentine is criticized by Speed, for the negative effects that he has brought upon himself as a result of his love for Silvia. Speed not only brings attention to the fact that only recently did Valentine â€Å"chid[e] at Sir Proteus for going ungartered† (2. 1. 70) but also has somewhat become blinded by love. During Speed’s observation of Valentine’s state in Act 2 Scene 1, Speed condemns Valentine who now â€Å"walk[s] alone like one that had the pestilence† (2. 1. 21) as a result of being in love with Silvia, when Valentine used to â€Å"walk like one of the lions† (2. 1. 27). As a result of being â€Å"metamorphosed with a mistress† (2. 1. 29-30), when Speed â€Å"look on you [Valentine], I [Speed] can hardly think you my master† (2. . 30-1). This exchange radiates the idea that Speed sees things that Valentine is unable to as well as the idea that Speed is wiser and more intellectual than his superior, Valentine. The latter part of the scene where Speed claims that Valentine’s lover, Silvia, is actually â€Å"not so fair†(2. 1. 51) accentuat es both Speed’s expert and knowledgeable as well as Valentine’s increasingly dull and inferior characters. When Valentine questions Speed’s observation of Silvia’s beauty, Speed cleverly notes that â€Å"Because Love is blind† (2. 1. 8), Valentine is unable to see the ugliness of Silvia. In this brief exchange, Valentine and Speed play instead, the inferior and superior roles respectively as Speed lectures Valentine on this love-blind issue. Valentine’s aristocratic character is degraded as Speed didactically enlightens Valentine on the effects of love that he is unable to see. It is questionable that because a big portion of Shakespeare’s audience was of middle and lower class, he conveyed a sense of abasement of the upper class in The Two Gentlemen of Verona. Thus it can be argued that he utilized this theme as a way to provide pleasure for the audience of his work. Nonetheless, through the various exchanges between master and servant, and servant to servant, one can see that the stereotypical roles of the characters are not congruent with their actual characteristics. Lance’s relationship with his dog both parodies Proteus and Julia and allows the theme of role reversal to manifest itself in their unusual relationship. Lance’s practical list of merits provides a sense of integrity and high intellectual capability for other members of the lower class. The Duke and Valentine suggests a role reversal and finally, Speed’s didactic observation of Valentine’s chronic â€Å"love blindness† allows the audience to see the dullness of the upper class and quick wit of lower class. All these examples amalgamate to a reinforced idea that the roles of the upper class and lower class may be reversed and that the upper class are not nearly as intelligent and esteemed as they are perceived to be. How to cite Two Gentlemen in Verona, Essay examples

Suit free essay sample

Last fall, the Band-Aid wearing hip-hop superstar Nelly dropped two albums on that same day, â€Å"Suit† and â€Å"Sweat.† Both received the highest ratings, following the paths of his previous two albums, â€Å"Country Grammar† and â€Å"Nellyville.† Of the two, â€Å"Suit,† which is more RB-themed than â€Å"Sweat,† is just a tad better. At first, â€Å"Suit† does not seem too amazing, but after listening a few times, it gets much better. Nelly has now lost the Band-Aid, a symbol for his brother in prison, but has kept everything else intact. Each and every song is great to get you moving. Even on the slowest tracks, the melodies are so well produced that one cannot help but sing along. Although he could have, Nelly did not do the whole album by himself. He has incorporated many styles, featuring Jaheim (a softer artist similar to Tyrese); Anthony Hamilton, who many may remember from the popular â€Å"Chappelle’s Show,† Snoop Dogg, one of the greatest of the hip-hop industry, and even country music’s Tim McGraw, a surprise to many. We will write a custom essay sample on Suit or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Even more surprising is that â€Å"Over and Over† with McGraw is doing extremely well. The best aspect of â€Å"Suit† is that every song is built from the ground up for greatness; there are no filler songs. This CD will probably go over best with women because of its slower vibe, but every song is so well done that it can be enjoyed by anyone who wants to hear amazing tracks. Some may be disappointed with its length, but keep in mind that â€Å"the mayor of Nellyville† made two albums, so he is certainly not lazy. The explicit lyrics are kept to a minimum, but he also offers an edited version. Other than that, I see no reason not to buy this CD. Just like his past works, this is a must-have.

Voltaire Essay Example For Students

Voltaire Essay Voltaire was a talented, assertive, and controversial French writer from the eighteenth century enlightenment period. He was born in 1694 to a wealthy family in Paris, and given the name Francois-Marie Arouet. During the early years of his life Voltaire endured many hardships. For instance, his mother passed away when he was seven leaving only his father and older brother to raise him. Unfortunately, this added insult to injury as Voltaire despised both his father and brother. Nevertheless, Voltaires determination allowed him to rise above his early misfortunes, and he later went on to pursue college at the College of Louis-le-Grand in Paris. Once there he studied literature, despite his fathers wishes that he pursue a carreer in law. It was during this stretch of the young writers life he first voiced his oppositions on the established church and government in France. By the young age of twenty two Voltaire was exhiled to Sully-sur-Loire for writing a satire of the Duke of Orleans, the ruling regent of France. Voltaires bouts with those in power continued throughout most his life. In fact, he was subject to brief spells in prison on more than one occasion for aggrevating the reigning Monarch. We will write a custom essay on Voltaire specifically for you for only $16.38 $13.9/page Order now Despite French governmental attempts to deter or imprison him, Voltaire went on to become an exeptional philosopher, author, and leading figure of the enlightenmentThe overall message of Candide is that every human being has the power to carve out their own destiny, and is not subject to Gods grand plan, or predestination. In addition, Voltaire used the book to drive home his belief God did not divinely pick the world from the cosmos and therefore the best of all possible worlds. To get his propositions across Voltaire constructed the character Dr. Pangloss, the tutor of young Candide. The name Pangloss translated meant windbag, and implied a person was all talk. Early on in the piece Pangloss made it evident he thought the world he lived was Gods first choice when he stated, since everything was made for a purpose, it follows that everything is made for the best purpose (20). Of course his philosophy was passed on to Candide who took it with him, as he set out on his own. However, as the story progresses Candide encounters much chaos, and brutality that forced him to question his beliefs. One example in the story found Candide captured by the Bulgarians and forced to run the gauntlet until he begged them to smash his head in. Moreover he later discovered another terrible act when he witnessed the execution of an admiral for the mans failure to succeed in battle. Upon his inquiry of the justice of the act Candide was told, it is a good thing to kill an admiral from time to time to encourage the others. The author uses the scenarios above intentionally to question how such things could come to pass in a world blessed with Gods intervention. The motives Voltaire had for writing Candide were his disagreements with the establishments of Absolute Monarchy and the State Catholic Church. He not only argued against their existence as powers, but also with the rules, belief systems, and laws they imposed on the general populous. Voltaire believed men should have the right to worship what they chose, and the only acceptable spiritual belief was Deism. Candide specifically attacked the largely accepted philosophy of Optimism, theorized by Gottfried William von Leibnez. According to Voltaire, the philosophy was perpetuated by the Catholic Church to keep the people from questioning the many hardships they endured. In addition to the attacks he waged personally, Voltaire was one of the leading figures of a group of social critics called the philosophes. The group spent their time criticizing Louis the fourteenth and fifteenth, succession of the crown by heredity, and the other aspects already covered. In short, the political climate building up to the first French Revolution, and the beliefs Voltaire and his comrades the philosophes held concerning the widespread social injustices, contributed to Candides creation. .uba99363df0d4d3c7465fa085887cd333 , .uba99363df0d4d3c7465fa085887cd333 .postImageUrl , .uba99363df0d4d3c7465fa085887cd333 .centered-text-area { min-height: 80px; position: relative; } .uba99363df0d4d3c7465fa085887cd333 , .uba99363df0d4d3c7465fa085887cd333:hover , .uba99363df0d4d3c7465fa085887cd333:visited , .uba99363df0d4d3c7465fa085887cd333:active { border:0!important; } .uba99363df0d4d3c7465fa085887cd333 .clearfix:after { content: ""; display: table; clear: both; } .uba99363df0d4d3c7465fa085887cd333 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uba99363df0d4d3c7465fa085887cd333:active , .uba99363df0d4d3c7465fa085887cd333:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uba99363df0d4d3c7465fa085887cd333 .centered-text-area { width: 100%; position: relative ; } .uba99363df0d4d3c7465fa085887cd333 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uba99363df0d4d3c7465fa085887cd333 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uba99363df0d4d3c7465fa085887cd333 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uba99363df0d4d3c7465fa085887cd333:hover .ctaButton { background-color: #34495E!important; } .uba99363df0d4d3c7465fa085887cd333 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uba99363df0d4d3c7465fa085887cd333 .uba99363df0d4d3c7465fa085887cd333-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uba99363df0d4d3c7465fa085887cd333:after { content: ""; display: block; clear: both; } READ: Confucius (3863 words) EssayCandide made it clear that during the time it was written people were suffering for a plethora of reasons. Wars and small battles were commonplace due to many factors, including the citizens general distaste of the Absolute Monarchy. As a result, people frequently lost loved ones to the horrors of battle. Voltaire was a comforting voice of reason for those who broken and confused over their religions failure aid them in any way. He armed the people of his time with reasonable and intelligent arguments to take with them when they fought for change. Miscellaneous

Extended families are making a comeback in many countries around the world Essay Example

Extended families are making a comeback in many countries around the world Essay Example Extended families are making a comeback in many countries around the world Essay Extended families are making a comeback in many countries around the world Essay Essay Topic: Extended Family is one of the most valuable and unreplaceable things that one is blessed with in a life-time. A household is the foundation to everyone’s life. The result of your life is dependent on your household. Ethical motives and values are obtained from your household circle. There are many types of household that exists in today’s society. each of import to the upbringing of kids. The most common type of households found in Maldives are extended household and atomic household. Nuclear household is a household unit consisting of a female parent and male parent and their kids. Extended household is a household group that consists of grandparents. parents. kids. siblings and their immediate household. uncles and aunts populating together in the same house. Harmonizing to Population and Housing Census. 2006 ( 2007 ) . approximately 80 per centum of Maldivian families consists of a individual atomic household composed of a married twosome and their kids instead than an drawn-out household. However. Male’ metropolis. the capital of Maldives is booming with more drawn-out households populating in the families. In fact. this development is due to people migrating to Male’ for better wellness installations. quality instruction. occupation chances and many more epicurean installations. However. drawn-out households populating together in Male’ has many benefits and drawbacks. Many people who have extended households find that due to several coevalss populating under the same roof. there are plentifulness of function theoretical accounts for the kids of the family to look up to and larn from. with many elder household members being able to go through down certain traditions to the younger members. In today’s universe where people talk about equal chance every bit good as high life costs. where both parents have to work in order to supply all the necessities for the kids. grandparents take attention of the younger kids. They see to that the kid has alimentary nutrient and maintain an oculus on them therefore forestalling them from acquiring into bad wonts. Besides they talk to the kids or portion narratives from their yesteryear which develops a strong bond between them. Bing in a bigger household with more people to speak to assist a kid develop quicker. For illustration. with more voices in the house. yearlings may get down speaking quicker. besides this helps kids their linguistic communication development. Harmonizing to What influences kid development? ( 2012 ) . the household that invests clip. energy and love in raising a kid will see the most positive growing. On the other manus. different experiences and beliefs each coevals grew up create barriers between coevalss. Grandparents have trouble basking grandchildren’s manner. works state of affairss. future programs or usage of new engineering. Grandchilds have trouble in understanding their grandparents because they feel that their privateness is being invaded. and their grandparents intervene in their life by puting bounds. Hence it develops struggle among the old coevals and the immature coevalss. Furthermore. life in Male’ really expensive. Harmonizing to the Vulnerability and Poverty Assessment 2004. leasing families across all income groups paid around 45 per centum of their income on rent. Therefore sharing the rent and disbursals among all the members resulted in many household members populating in little families congested with a batch of household members. Even though disbursals of rent. public-service corporation measures and nutrients is shouldered by all members. misinterpretation and struggle arises on how members contribute to pick the measures and how they get to maximise the usage of things which are bought to the family. For illustration. a computing machine system bought by one sibling may be used more by a kid of another sibling and may non be available for usage when in demand. These sorts abuse of installations available create sibling competition. These sorts of struggles leads to fallout among members which take longer to forgive and statements can reignite really easy. On the other manus in an drawn-out household you can happen a stronger feeling of security being surrounded by household and knowing that there will be person to back up you when in demand. Like everyone being able to back up one another through a crisis such as one of the household members losing their occupation. In these instances. all extended household work together to back up each other until a new occupation can be found. Drawn-out households besides give the feeling of belonging because we see people who have a nexus to us through beginning. doing them experience something bigger than merely themselves. Harmonizing to Population and Housing Census 2006 ( 2007 ) . the capital Male’ with an country of about 2 sq. kilometer. accommodates 35 per centum of the country’s population of 298. 968. In short this means that Male’ which has ever been the centre of all development in the state consequences in overcrowded lodging units. Vulnerability and Poverty Assessment 2004 explains that between 1997 and 2004. the proportion of people populating in houses with 40 square pess or fewer of lodging countries per individual has increased from 17 to 22 per centum and the per centum of houses with a compound has decreased from 57 to 39 per centum hence doing the capital metropolis much more crowded. As a consequence members populating in a family have less personal privateness and weak household relationships. Most of the clip during weekends people want to be on their ain. but in an drawn-out household these types of freedom are non possible. It is surely upseting that person is playing cards or PS-3 or watching telecasting while others are working at place or analyzing for test or merely relaxing. If childs are contending and seniors have a misinterpretation so in these households people will non hold a peaceable environment. Parents find it hard to pass quality clip with their kids on an single footing and besides happen it impossible to hold private clip off from them. Lack of privateness is linked to depression and other negative psychological results like physical wellness. First household herding can bring forth emphasis that leads to illness. Second. through shared physical propinquity. family congestion contributes to the spread of catching disease. A important organic structure of research. conducted chiefly in flush states. has documented the unfavourable effects of lodging conditions on a scope of unwellnesss. including assorted contagious diseases. On the other manus. where most of the household are working to gain a better income. family jobs becomes easier as it is shared among all members. Worlds are societal. in footings of nature and therefore they can non populate entirely. Therefore. people’s character and moralss are grown and strengthened through household. It is proven that an drawn-out household is a better economic unit because it consumes lesser resources and provides more function theoretical accounts for behaviour of values. In decision life in drawn-out household is tough because you lose a important sum of freedom and is forced to give a batch for your household. But realize the value of holding household to assist and back up when in demand. Taking the state as a whole extended households will out win advantages over disadvantages. But respect to the capital metropolis. Male’ . disadvantages outweighs advantages of extended household.

Stem cell research Paper Example | Topics and Well Written Essays - 750 words

Stem cell - Research Paper Example It has been a debate that covers the treatment, creation, and destruction of human embryos. Stem cells play an intricate part in the development of organisms; hence individuals believe that the manipulation of these cells is wrong. This paper will review the controversy that surrounds stem cell research, and some of the answers given about this controversial subject. The controversy surrounding stem cell research is the taking of embryonic cells from foetuses in order to get material to study. The most opportune time is after conception, or during the 5th or 9th week. This is the time the foetus can start producing these cells. Biologists then use these cells to study their relation to an organism, or immediate environment. The controversy, therefore, borders on ethical boundaries (Robertson, 2010). People believe that it is unethical to manipulate cells to find out about their properties. Stem cells are unspecialised cells that can be manipulated into any specialised cells, for exam ple, the brain cells. With these cells, it is possible for scientists to restore, or regenerate cells that are otherwise, dead. It is through this research that this is made possible. Controversy has come up since during the harvesting of these cells there is the destruction of fertilised human eggs (Snow, 2003). This implies that the egg is killed, which further implies that the infant the egg would have grown into, is ultimately killed. Individuals, including some politicians, are campaigning to have stem cell research illegalised. This is through the belief that stem cell research is killing human life. An example of this is the removal of public funding for all embryonic stem cell research. This happened in the United States. The morality behind stem cell harvesting is still a monumental problem that scientists face. In the harvesting of adult stem cells, the subject is less controversial. This is since human life is not at stake (Snow, 2003). The versatility and availability of adult stem cells has made this possible for scientists and biologists. It raises a little concern to know about the legality of abortion in the Unites States. How can the removal of foetuses become legal, and yet the research carried out on fertilised eggs be branded illegal? It is like the pre-embryos get better treatment than the matured, fertilised egg, which has undergone more stages in the development. This is puzzling to most people who are against both abortion and stem cell research (Panno, 2005). If it is considered a moral thing to do in aborting a foetus, then it should be a moral, funded, and legal thing to carry about stem cell research. Some of the answers given, when it comes to stem cell research, are particularly convincing. It is believed that this manipulation may open a different field of opportunities. The replacement of damaged body organs through this research is one of them. Scientists suggest that the damage done to body organs through disease can be restor ed with the use of stem cells. This is through the manipulation of these cells to more specialised ones to perform the functions of the dead cells in the body (Panno, 2005). All this occurs during the research of these stem cells, and this should be a compelling reason to continue stem cell research. Aging is another answer that is often provided to the controversy surrounding stem cell research. The cells responsible for the aging in human beings can be altered, which leaves room for the introduction of

Legalization of marijuana Term Paper Example | Topics and Well Written Essays - 1000 words

Legalization of marijuana - Term Paper Example Is Information fact centered or value-centered? Information is fact centered in that it discusses theories. The information is fact centered where the importance is laid down in an analogy with the consumption of alcohol and nicotine Is Information Current? The most current information included a brief discussion on legalization of Marijuana in the current trend. The information is most current. The information has been taken from the recently published journals which advocate for the legalization of Marijuana. Are References and/or A Bibliography Included? Several bibliographical sources are used and are included at the end of the article. Several bibliographical sources are used and are included at the end of the article. Major POV Citation Zimmer, Lynn Etta. Marijuana Myths Marijuana Facts: A Review of the Scientific Evidence. New York: Lindesmith Center, 1997. Beckman, Mary. "Mary Jane's New Brain." Science Now (13 October 2005): 1. On Legalization of Marijuana: Legalization of M arijuana has always been a controversial issue with regard to international politics and contemporary social constructions. Marijuana is considered to be a drug in many countries and whatever the pro legalization people might say or think the bottom-line has been that since it is a drug it needs to be kept in check and its usage should not be promoted freely throughout the countries. The article which shall be reviewed in this part of essay is known as â€Å"Legalization of Marijuana: Potential Impact on Youth†. The essay studies the impact Marijuana has on the youth and how much it has been able to shape up the mind and activities of the youth today. The essay studies both the positive and the negative part of the usage of Marijuana. The communities who advocate for the usage and legalization of Marijuana have said that the drug is not harmful per se, but the way in which it has been kept underground is a cause for concern as then it might be perceived to be a harmful and a taboo thing to do since those who are not involved in it would perceive it to be that way, and that might spoil the image of Marijuana consumption. The debate has also been stretched towards the medical side of Marijuana usage, with the pro legalization camps contemplating that it provides a good bonus to the health of an ailing individual and that it allows one to find a way out of bad health and improve one’s mental disabilities. There have been multiple surveys conducted by researchers and in those surveys a majority of people have said that they would like to maintain the status quo with regard to Marijuana and therefore oppose its legalization. The people consisted of residents of United States which has California as one of the States which have legalized the usage of Marijuana. In another essay, title â€Å"The Effects of Marijuana†, the writer states the negative and positive effects of Marijuana usage and has advocated for not legalizing the usage of Mari

Strategic Accounting Assignment Example | Topics and Well Written Essays - 2500 words

Strategic Accounting - Assignment Example Widgets Gadgets Helios Total MH = MH per unit* number of units 100,000 200,000 120,000 Total DLH = DLH per unit* number of units 350,000 120,000 60,000 Number of set-ups 120 200 200 Customer orders 8,000 8,000 16,000 Supplier orders 3,000 4,000 4,200 Assigning overhead to the product lines: Activity center Widgets Gadgets Helios Total Machining Services 100,000 MH x 0.85 per MH 85,000 200,000 MH x 0.85 per MH 170,000 120,000 MH x 0.85 per MH 102,000 357,000 Assembly Services 350,000 DLH x 0.60 per DLH 210,000 120,000 DLH x 0.60 per DLH 72,000 60,000 DLH x 0.60 per DLH 36,000 318,000 Set-Up Costs 120 set-ups x 50 per set-up 6,000 200 set-ups x 50 per set-up 10,000 200 set-ups x 50 per set-up 10,000 26,000 Order Processing 8,000 orders x 4.875 per order 39,000 8,000 orders x 4.875 per order 39,000 16,000 orders x 4.875 per order 78,000 156,000 Purchasing 3,000 orders x 7.50 per order 22,500 4,000 orders x 7.50 per order 30,000 4,200 orders x 7.50 per order 31,500 84,000 Total Costs Assigned 362,500 321,000 257,500 941,000 Profitability by product using Activity-based cost system is the following: Widgets Gadgets Helios Total Units 50,000 40,000 30,000 120,000 Selling price 45 /unit 95 /unit 73 /unit Sales Revenues 2,250,000 3,800,000 2,190,000 8,240,000 Direct labour and material costs 1,600,000 3,360,000 1,950,000 6,910,000 Overhead 362,500 321,000 257,500 941,000 GROSS MARGIN 287,500 119,000 -17,500 389,000 GM, % 12.8% 3.1% -0.8% Under Activity-based costing, Widgets and Gadgets exhibit positive GM rates of 12.8% and 3.1% correspondingly, while the new product Helios has a negative GM rate of -0.8% and decreases the division's overall profitability. Noteworthy, Widgets... Application of the traditional methods of overhead allocation to products based on any single activity measure can produce distorted product costs. In brief, the traditional volume-based approach led to an overestimation of the unit costs for Widgets and Gadgets products for 2.30% and .49% correspondingly and underestimation - for Helios by 2.99%. Although the difference percentage is comparatively not high - sometimes the distortion can reach the level of 300% (Emblemsvag, 2003, p.124) - it leads to false conclusions about the performance on the product level. It is obvious that the Helios product should be reassessed and the decision regarding its future should be taken by the management as the product currently makes a negative contribution to the overall result. Yoram Eden and Boaz Ronen (2002) note that "In general, it may be claimed that the greater the complexity of manufacturing a given product the greater the degree to which traditional costing underestimates the cost to be attributed to that product" (p.55). Bingley Products division's case proves this general rule. Helios requires high number of set-ups, as well as quantity of customer and supplier order processing activity. Traditional costing widely used because of its simplified nature and m

Medical Uses Of Infrared Photography Cultural Studies Essay

Medical Uses Of Infrared Photography Cultural Studies Essay Tattoos have been an invaluable method for the identification of non skeletonised remains. The design and/or location of the tattoo can be substantially exclusive to provide adequate identification, and especially when combined with other distinguishing features they can definitively identify and individual. During an autopsy the pathologist will take note of tattoos just as they would any other distinguishing marks, such as birth marks, defects or scars. In cases such as mass disasters, it can sometimes be one of only few methods available for the initial examination of the remains. In 2001, Kingsholm et al studied several unidentified bodies and remains found in Danish waters, some of which had tattoos. Discovery and detailing of any tattoos can also aid in tracing unidentified bodies back to their cultural backgrounds, thus in some cases tattoos have important historical aspects. Tattoos can also indicate a history of incarceration (Mallon et al 1999) and in such cases the individual sporting this unique design may not wish to be easily identified. Repeat offenders for example, may choose to remove or alter their defining features and members of gangs or organised crime groups may wish to no longer be associated with that particular faction. Some tattoos may serve to connect one individual with another, such as love tattoos, which can also aid in identification of the individual sporting the design. Different light sources and filter techniques have been used routinely in criminal investigations; the following uses of infrared (IR) photography presented in this introduction are all relevant to this study as they go some length towards explaining the nature of infrared and therefore what might be expected, allowing for deduction of a hypothesis which is presented later in this report. Infrared describes the part of the spectrum just beyond the visible red wavelengths (700 1200 nm) There are many used of infrared photography spanning many different fields. For art photography purposes, Infrared can be used to photograph objects in the distance, or in foggy conditions due to the infrareds ability to penetrate the haze (Milsom 2001). For portrait photography, infrared is sometimes favoured to give the appearance of a clear complexion Infrareds (IR) ability to penetrate the superficial layers of the epidermis of skin is exploited in medical photography as a method of photographing venous patterns underneath the skin and of documenting healing under lesions in the skin. They found that imaging in the near-infrared range provided relatively good contrast of subcutaneous veins. This works due to the fact that haemoglobin is a chromophore that absorbs near infrared, and the skin absorbs very little IR relative to the absorption of infrared demonstrated by the veins (Haxthausen, 1933), or transmits or reflects most of the near infrared spectrum, therefore it appears lighter by contrast to the darkened veins. Zharov et al (2004) identified the potential of this technique as a diagnostic method for varicose veins at a depth of 1-3mm into the skin. The use of infrared photography for the detection of varicose veins or any other subcutaneous abnormalities is demonstrated by Marshall (1981). This research uses infrared reflectance (as well as ultraviolet) to measure the densities across pigmented lesions of the skin and found it to be a useful method. The study by Haxthausen (1933) found that for documenting superficial afflictions, such as psoriasis, ordinary photography was far superior to infrared photography, as under the infrared conditions, the imperfections were removed. Afflictions that occurred in the deeper layers of the skin were captured best using infrared photography. In cases of burn injury is can be difficult to assess the damage or the thermal burn depth. Anselmo et al (1976) found that infrared photography could be used as a valuable and non invasive method of assess burn depth. Their experiment used Wratten 89A infrared filter Infrared photography allowed for the differentiation between viable and necrotic dermis. Infrared photography of bloodstains and Gunshot residue Forensic applications of infrared photography include detecting gunshot residue on clothing (Bailey et al 2007) and less commonly, for detecting bloodstains on dark clothing or at crime scenes. A report by Raymond and Hall in 1986 illustrated a dark coloured sofa, showcased in the report as a black and white photograph for the visual spectrum comparison. In this photograph there is no obvious bloodstain, it cannot be distinguished from the rest of the sofa due to the dark colour of the sofa. The infrared photograph was taken using the Wratten #88a filter. In this photograph the sofa had lightened and now by comparison, the area of bloodstained sofa (now darkened by contrast) could easily be distinguished. When using infrared photography to detect and document traces of blood on dark clothing, the infrared will make the blood appear darker and the surrounding clothing appear lighter by contrast. This is all due to the absorbing capabilities of the clothing and of the blood. Blood absorbs throughout the visible spectrum and the near infrared spectrum (typically absorbing most wavelengths of near infrared 700-900nm) and so its appearance in infrared records will be darkened, in contrast the clothing might only absorb through the visible light range of the spectrum, and so in the infrared records will appear lighter, or transparent. Dark clothing can hinder the successful visualisation of blood spatter patterns in much the same way that darkened mummified skin can hinder the detection of tattoos, or that charring on a fire damaged document can affect the successful visualisation of the writing. A study by Perkins (2005) used digital infrared photography, Wratten #89B filter to photograph blood spatter on several different materials. The dark clothing appeared to reflect the infrared, thus enhancing the contrast between the clothing and the blood patterns. Bailey et al (2007) used digital infrared photography to better visualise gunshot residue on dark clothing. It is very similar in both methodology and results to the use of this technique in bloodstain analysis. The camera ISO was set at 200 and the filter used was the Wratten #87. The GSR, undetected under visible light conditions, appeared dark against a lightened cloth under IR. The use of infrared in analysis of obliterated writings and questioned documents Infrared photography also has many applications in the field of forensic science. It is a common method for detecting obliterated writing (Creer 1976) for detecting forged, or altered documents, such as cheques and to aid in the examination of writing obscured by charring on fire damaged documents (Bartha. 1973) McCaul et al (2007) discuss the problems facing forensic scientists when traditional photography techniques fall short at documenting certain evidence. In the examination of documents, IR can be used to detect forgeries or alterations, relying on the fact that the visually similar inks may reflect or absorb infrared at varying levels and wavelengths. Parallels can be drawn between the uses of infrared for examining obliterated writing and this study into examining original tattoos from underneath cover tattoos. The use of correction fluid or other inks to cover writing serves to render the underlying text illegible, in the same way that the cover tattoo serves to distort, hide or completely cover the original underlying tattoo. If infrared photography can allow for the underlying writing to be visualised, than it is entirely possible that underlying original tattoo could be recovered. The successful recovery of obliterated writings is dependent on the different inks used and their infrared absorbing capabilities. Some ink, when irradiated with infrared, will absorb it. This is due to the presence of different Chromophores in the different inks (Ellen, 2006) A chromophore is the chemical group of a molecule that is responsible for the molecules colour, and they absorb, reflect and transmit different wavelengths. Other examples include chlorophyll, melanin and amethyst. Infrared photography can also be used to examine/restore writing on charred documents (Bartha 1973). The success of the visualisation is dependent on the degree of charring. The charred paper is darkened due to partly converted resinous material before being completely degraded to elementary carbon. The carbon in the pen ink absorbs the infrared and so appears dark under IR, by contrast the charred paper looks lighter. The Video Spectral Comparator (VSC) is often used in the examination of obliterated writing (G M Mokrzycki 1999). The VSC uses Infrared radiant energy and filters to see through inks and other obliterations, and reveal obscured objects. The use of infrared photography is not an uncommon method for visualising and recording obliterated writing, S. Sugawara (2004) discusses the use of both near and middle infrared in deciphering obliterated writings by looking at writing made by 101 different pens. Erasures describe inks that have been made invisible by removal of the colour components of the inks. Sometimes when these components are removed, remnants are left behind. Sometimes whatever remains on, or just below, the surface can be detected using infrared. This is the same principle encountered in a paper by McKechnie et al (2008) in which infrared was used to detect remnants of ink left behind in the skin post-laser removal treatment. The findings of this research will be analysed in greater detail later on in this research paper. Other uses of infrared photography The uses of Infrared photography do not begin and end at medical and forensic uses however, for example, Bridgeman and Gibson (1963) used infrared to examine paintings. A paper by J R J Van Aperen De Boer (1969) successfully applies Infrared Reflectography to view the under-drawings of carbon pencil, with varying degrees of success of medieval paintings. Pencil lead (which is primarily graphite) absorbs throughout the infrared range of the spectrum, and the visible range. Because of this, under both near and far infrared conditions the graphite will remain as readily viewable as to the naked eye. Thus far this project has looked at both medical and forensic uses of infrared photography, many of which have in common the idea that infrared can be used to recover, or detect traces of one material (for example; ink) from underneath another material (such as correction fluid). These underlying or otherwise camouflaged materials are not readily viewable with the naked eye, or easily recorded using ordinary photographic methods. This is the same principle as is to be employed in this research. The detection of latent residue tattoo ink pigments The use of infrared photography to record tattoos is by no means a recent phenomenon. As long ago as 1938 JÃ ¶rg used infrared photography to detect tattoos that were otherwise undetectable with the naked eye. Although infrared photography has been utilized to study tattoos, there is not a great deal of literature available on the topic. Below some specific examples are given. The following are 2 examples found provide useful validation of infrared penetrating capabilities coupled with its specific use for detecting tattoo designs that have been affected by environmental conditions, or purposefully made difficult to visualise: Mckechnie et al use infrared photography to attempt to visualise latent tattoo ink residue from laser removed tattoos. This research article only used 2 participants, and with a success rate of 50% and so a follow up experiment would be required using a larger sample size to validate the findings. Both participants had their tattoos removed by laser treatment to the extent that they were no longer visible to the naked human eye. One of the participants tattoos was professionally done; the other was an amateur tattoo. Although the authors explain the difference between amateur and professional tattoos as a possible factor (that is that professional tattoos use more ink and are injected deeper into the dermis than amateur tattoos) and cross reference it with infrareds ability to penetrate the skin, they do not expand on the colour or pigment as being factors resulting in the success or failure of the trial. Visualising tattoos on mummified remains using infrared photography One of the original journal articles of interest that could be said to have initiated the thought behind this project idea, or at the very least inspire a belief of the success of the project, uses infrared Reflectography to examine tattoos on mummified remains, the mummified tissue normally being darkened to the extent that visualisation under normal photography conditions is near impossible (Alvrus et al 2001) It showcases the usefulness of infrared for lightening certain aspects of a subject in order to see others. In this case, the darkened mummified tissue made it difficult to visualise the tattoo under normal photographic conditions (visible light). Under Infrared conditions however, the contrast between the tattoo and the surrounding skin was enhanced; the darkened mummified skin appeared lighter, and by contrast the tattoo (which appeared darker) was readily visible. This is due to the differing absorption/reflection of infrared. The substances in the tattoo absorb the majori ty of the infrared; the surrounding skin reflects the infrared. A similar technique is used in the identification of tattooing on a 1600 year old mummified body found in Alaska (Smith and Zimmerman 1975) Tattooing was identified on the hands and forearms of the Eskimo female remains using infrared photography. The darkened skin obscured the tattoos to the extent that they could not be viewed under visible light spectral range photography. Skin thickness as a factor One of the other variables accounted for in this project is the area on the body of that tattoo, the thought behind this being that the thickness of the skin might come into play. According to E J Wood (1985) the thickness of the epidermis ranges from 0.06 0.1mm (from eyelids, to back and callused areas, respectively). The dermis ranges from 2 4mm thick, and accounts for the bulk of the skin. Although any differences in skin depth tend to be minute, they may still account for variable success rates due to the migrating nature of tattoo ink through the dermis and the penetrating capabilities of infrared. A skilled tattooist will not allow the needle to penetrate the skin no deeper than 2mm, the reasons for which are discussed below in The tattoo process. The ink must be deposited deeper than the epidermis, or else the ink will fade as the outer layers of the skin shed, therefore the thickness of the epidermis will affect how deep the ink must be deposited. It is also assumed that th e thickness of the dermis will correlate with the thickness of the epidermis. This is why this research paper has chosen to look at the area on the body of the tattoo as a possible factor. The tattoo process The process of tattooing involves injecting pigment, suspended in a carrier, through the epidermis and into the dermis of the skin, no more than 2mm or else the tattooist risk the ink bleeding, creating a smudged effect, regardless of the tattoo technique employed (the settings of the modern tattoo machine do not allow for the needle to penetrate any deeper than 2mm). There is no exact science as to the pressure exerted on the needle by the individual tattooist, as it is a matter of personal judgement (direct quotation from Mark tattooist from Dannys tattoo Studio in Sneinton, Nottingham) depending on the area of the body on which the tattoo is being performed. Tattooing on an individuals back or upper arm will require greater pressure because the skin is much thicker, the setting of the tattoo machine will also have to be altered for deeper penetration through the epidermis and into the dermis. Once injected into the upper layer of the dermis, the pigment is suspended in the fibroblasts (Sperry 1991). When looking at a tattoo, the tattoo is being viewed through the epidermis. Over time the deposited tattoo ink will disperse deeper into the dermis, and so it is possible that time, both between original and cover, and time since cover, could be a feature in the investigation. Tattoo Ink pigments More often than not, the tattooist will use a tattoo ink containing pigments which will be manufactured outside of the tattooists own premises, the exact content and purity of which is in most cases, unknown. There are certain guidelines in place for manufacturers of tattoo inks to abide by when producing the inks, however manufacturers of tattoo ink are not forced by law to disclose the ingredients used in the inks. A study by Timko et al (2001) found that, of 30 inks studied, the most commonly identified elements were aluminium, oxygen, titanium and carbon at 87, 73, and 67 percent respectively. Professional tattoo artists have access to over 100 different colours (Kirby et al 2005), many of these are mixtures of colours, for example red and white to make pink, thus making it difficult to classify pigment-wise. The research by Kirby et al (2005) found significant variability in pigment cluster sizes in professional tattoos, compared to amateur tattoos. They also found colour pigment granules to be larger than black pigment granules. This was initially an area of interest, but not one that this research paper will focus on due to the difficulty encountered in obtaining the relevant information. This study uses infrared photography in an attempt to visualise an original tattoo from underneath a cover tattoo, the success of which could be due to a number of different factors. A summary of these factors are as follows: To look at the colours used in both the original tattoo and the cover tattoo and how this affects the successful visualization of the original tattoo using infrared. To look for any correlation linking time since cover tattoo (up to date of photograph) and success of the experiment. This essentially will be looking at the effects of the migration of tattoo ink. To look at any trends involving time elapsed between original tattoo and cover tattoo, and the success of the infrared photographs obtained. As above, this will be examining the effects of ink particle migration. To look at the area on the body of the tattoo and discover if there is a relationship between this and the success of a particular photograph. Essentially, this is investigation skin density as a factor. Taking into account all the research discussed previously and the results obtained by the various studies in the field of infrared photography a few hypotheses have been deduced: The first is that the penetrative nature of infrared suggests it is possible to recover the underlying pigment of the original tattoo from beneath the cover tattoo. The reasons behind this are thought at this stage to be due to the colours present, or perhaps even the concentration of black used in the colour mixtures. The way in which an object appears when photographed using infrared is a direct consequence of their absorbing capabilities. For the purposes of this particular study inspiration was drawn for the research into questioned documents, or more specifically the detection of different inks using infrared. Most inks have different absorbing capabilities, some will only absorb through the visible light spectrum, and some throughout the visible light and into the infrared range. The reason behind this, as mentioned earlier, is due to the chromophores in the dye molecules. In the same way that infrared might be used to detect the underwritings of obliterated text, IR could be used to detect the underlying tattoo pigment, depending on the chromophores, or colours used. The second hypothesis is that any variation in the depth/thickness of the skin will be such a minute difference that it is unlikely to affect the overall success of the project. The factors of time (time between original and cover, and time since cover) are likely to have minimal effect, if any, on the successful visual recovery of the underlying tattoo. It is thought that any trends are more likely to be observed in the extreme time periods, for example, between tattoos that are under a year old and tattoos that are over 30 years old. This is because the most recently done tattoos will not have been affected by migration, whereas very aged tattoos will have undergone decades of migration of the ink particles. Method and materials A sample number of 33 (n33) individuals were used in this research, all of whom volunteered their time and consented for the presentation of their tattoos anonymously in this research paper. All that was required of potential participants was that they had a cover tattoo, there was no other criteria selected for, for example age or gender. The participants were then required to fill out a consent form, as no photographs could be taken without. The participants were asked to fill out a short questionnaire to aid in investigation of the various factors discussed in the introduction, an example of which can be found in the appendix. This project utilizes the near infrared part of the spectrum (the far infrared part of the spectrum is commonly used for thermal imaging). The infrared filters allow infrared light to pass through the camera and blocks most of the visible light spectrum. The Fujifilm IS pro digital SLR camera is sensitive to both ultraviolet and infrared light between 380nm and 1000nm. Optimum settings for the camera were assessed during several pre-experiments. Manual setting, ISO 200 and aperture f/6.3, which provided adequate depth of field for the infrared photographs Filters 87 and 88a were used, which are described as deep infrared filters; allow no visible light to pass through. The Wratten 87 filter has a sharp cut-off at ~800nm, and so transmits freely throughout the infrared region. The 88A has a slightly narrower window with an effective cut-off at ~750nm. The control photographs were taken using a UV/IR barrier filter. All photographs are taken at a 90Â ° angle from the subject (as close to as possible without actually measuring the exact angle) this was to eliminate any false positives due to raised tattoos (which can happen in hot conditions). A colour scale, a grey scale and a sizing scale are held in place around the tattoo. The first photo taken is the control photograph, using the IR-UV cut lens. This allows visible light to be captured and so essentially, is just a normal (visible light) flash photography picture. The second photograph removes the UV-IR cut lens, replacing it with an IR filter. The first used is the Wratten 87, as many photographs as necessary are then taken using this filter. The third set of photographs is taken with the 88a IR filter. The Metz 45CL4 electronic flash gun was the light meter of choice, the setting of which differs between photos depending on the light source available at the location. A number of photographs were taken of each tattoo; one control photograph, and 2 photographs using each filter. The first infrared photograph was to capture the entire tattoo, including the scales. A second photograph was taken if deemed necessary, which was a close up shot, focussing on any areas of interest highlighted in the first infrared photograph in order to capture better detail. Once all of the photograph records were obtained they were categorized into successful and unsuccessful. Of the successful results, due to the varying degrees of success encountered from record to record, it was felt necessary to categorize further still with the introduction of a grading system. The grading system is as follows: 0 None of the original tattoo could be visualised 1 Partial original tattoo visualisation 2 Most of original tattoo can be seen 3 All of the original tattoo can be seen from underneath the cover tattoo. Please note that some of the images presented in this report have only undergone basic alterations post production. The changes made to the infrared images were limited to minor brightness and contrast changes to accentuate any detail in the pictures that may have been lost when the images were resized and in order to retain detail in the printed hard copy. These changes are as follows: Brightness was altered to a maximum of around -10% for the infrared images on Microsoft Office Word 2007. Contrast was altered to a maximum of +30% on Microsoft Office Word 2007. These values are approximate, and dependant on the detail captured in the original, unaltered photographs. The images were not altered in any other way The underlying tattoo can be somewhat visualised under visible light photography conditions however visualisation of the original tattoo is accentuated using the Infrared as it removes the camouflage or interference provided by purple shading of the cover tattoo. This is a grade 2 example. This was graded as 2 because a substantial amount of the original tattoo can be recovered. In this case, the tattoo, under visible light conditions, is not an obvious cover tattoo as no detail of the underlying tattoo can be detected due to the use of shading and the faded nature of the original tattoo. With the shading of the cover tattoo removed using the IR filters the detail in the original tattoo can be visualised. The black shading of the cover tattoo on the eagles head and wings is not visually removed by the infrared, and so part of the cover tattoo is still camouflaged. Note The dark green and blue of the original tattoo appear darker in the infrared than the other colours of the cover tattoo. The purple in the background has completely disappeared in the infrared photograph. This is a particularly interesting record as it demonstrates the absorbing capabilities of black ink. Although some of the original design can been seen in the control photograph it is somewhat polluted by the dark colours of the cover tattoo. The blue and particularly by the purple of the cover design are visually removed in the infrared photograph, highlighting the contrast and allowing for better determination of the actual design. It would be expected that if there were a trend amongst these results that as the time since the cover tattoo increases, so would either the success or failure rate. At the same time, the remaining (factor either success or failure) would decrease as the other increases to show that there is a clear correlation. This does not occur, and so suggests that there is no link between time since the cover tattoo, and the overall success rate. Also there does not appear to be any detectable trend in the observed graph patterns between fig. 9 and fig.10 A summary table of records, including information on colours used, the grade allocated to each record, and a brief description of what can be seen with each record, is available in the appendices (Appendix 4) the findings of which are discussed in the discussion section of this research paper It should be noted that this graph only presents the number of cover tattoos with black ink in the design and does not take into account whether or not the black ink is directly responsible for the obscuring of the original tattoo design. It does, however, present a slight trend, which is to be expected. In cases where the cover tattoo is colourful, the Wratten 87 filter appeared to be the filter of choice as it removed all colour of the cover design to reveal the underlying original tattoo. In cases where the cover tattoo consisted of cut black or grey shading, the Wratten 88a appeared to be the ideal filter to better accentuate the original design from the cover tattoo design traffic. Of the unsuccessful examples: The following results are characterised according to the observed reason why the original tattoo could not be visualised. Please note that in 100% of the unsuccessful records the cover tattoo design contained black ink, however in some cases it is not deemed to be the reason for unsuccessful visualisation (In some cases for example, the black of the cover does not cover the original design) Discussion This research has proved definitively that infrared photography can be employed to detect an original tattoo design from underneath a cover tattoo. Of the several factors investigated in this paper that were thought to affect the success of the recovery of the original tattoo using the IR filters, the only factor with any real merit were the colours used in the original and cover tattoos. The time since the cover tattoo was investigated due to the behaviour of the ink once deposited in the skin. As explained in the tattoo process section, once the ink is deposited, over time some of the particles will disperse throughout the dermis. It was thought that the effect of this, if any, would be to hinder any successful recovery of the underlying tattoo. No obvious correlation was discovered between the time since the cover tattoo and the successful recovery of the original tattoo from underneath the cover tattoo. Time between original tattoo and cover tattoo also yielded no apparent association to the success rate. The graphs and a brief description of the findings can be seen in the results section of this paper (fig. 18 and Fig. 19) When looking at the area on the body as a factor (essentially that is looking at the depth or thickness of the skin) it seemed necessary to take two examples from areas of differing skin thickness and compare the success rates from each. The skin thickness of the wrist will be significantly less than the thickness of the skin on the back, which along with the soles of the hands and feet, is one of the areas on the body of the largest skin density. Of the results for the wrist tattoo, 50% were successful. This was the same as with the results from the examples photographed on the back (Fig.17) suggests that the area on the body of the tattoo had little or no bearing on the results. As predicted it is the colours used in both the original underlying tattoo, and the cover tattoo, that has the most bearing on the successful visualisation of the original tattoo. Visualisation of the underlying tattoo was most striking and effective with the examples with purple, red, light blue and white cover tattoos this is likely to be due to the different chromophores (the functional group of the pigment molecule that gives it its colour) in the different colours used, as they will absorb or reflect the infrared wavelengths at varying levels. Red and purple cover designs yielded the best results because these colours were completely visually removed by the infrared filters, leaving only the underlying original tattoo visible. Referring to Fig.1 and 2 of record 26, the purple of the cover design is completely visually removed under the infrared photographic conditions, allowing the black outline of the original underlying tattoo to be completely visualised. Records 22, 26 and 26b are perhaps the best examples, each receiving grade 3 in the grading system for complete visualisation of the original tattoos. The original designs can be easily distinguished as there is no interference from any fragm

Music: Mind and Movement :: essays research papers fc

Music: Mind and Movement If only there were a way to make life easier. Parents who mean well are telling us to â€Å"think for ourselves,† but often have little or no idea how to keep our minds from recycling constant concerns, unnecessary worries, destructive ideas, and negative images. Teachers are excellent at teaching us algebra and conjugating French verbs, but there has yet to be any class in the curriculum to teach us how to handle depression, let go of anger, or how to communicate with others effectively. A lot of people are quick to tell us how we â€Å"should† behave, what we â€Å"ought† to think, and which attitudes we â€Å"must† have, as if we had no choices. They put the emphasis on avoiding their mistakes or they want us to relive their triumphs. Society wants us to plan for the future instead of living here and now, today, at this moment. Our society values â€Å"hanging on† to troubles and frowns on â€Å"letting go† of them. It reinforces â€Å"tr ying† and â€Å"doing† and totally ignores simply â€Å"being.† We learn to complicate simplicity and fear silence. There are few things in our world that direct our minds to increased comfort. Music, however, allows people to â€Å"tune in† to their hearts and achieve harmony in their lives. It is so powerful that it can affect us physically and therefore emotionally and mentally.   Ã‚  Ã‚  Ã‚  Ã‚  When I was twelve, the Blues took control of my mind and heart. From that moment on, music provided a place where I could go to share feelings or to escape from reality. Soon, it was my best friend, another world of happiness. The tunes I listened to would relieve stress, make me feel happy, and allow me to let go and be myself. Maybe it was that the person who wrote or recorded those songs had similar feelings or shared similar concerns. Problems became less overwhelming when I knew other people were there with similar experiences. Those people, whom I never met, have made and communicated a sense of purpose through rhythm and harmony, that most adults I know would never be able to get across through lectures and rituals. Music had awakened my awareness. It never pushed from behind, but rather pulled me forward and it challenged me without threatening. Color and meaning were added to my world. Music, in my eyes, had become a powerful source of influence and I cou ld see how it altered people, even the pace of their lives.

Tuskegee Syphilis Experiment

The Beneficence Principle wants maximum benefits and minimum harm. The Tuskegee Syphilis Experiment did the exact opposite of that. The government doctors of the US Public Health Service studied the maximum harm and minimum benefits of untreated syphilis. According to Talebearer Clark, the founder of the experiment, â€Å"Macon County Is a natural laboratory – a ready made situation. The rather low Intelligence of the negro population, depressed economic conditions, and the very common promiscuous sexual relations, not only contribute to the spread of syphilis UT also to the prevailing indifference with regard to treatment† (Dianna, 1993).The government doctors studied patients with syphilis from the earliest of stages all the way to death, the goal being to see if syphilis was the same in blacks as it was in whites. The doctors told the patients they could cure their â€Å"bad blood† and invited them in for treatment. The doctors never told them how bad their co ndition was or what stage they were at. They simply â€Å"gave the men placebos, vitamins, aspirin, and tonics to keep up the appearance of treatment (Dianna, 1993). The third part to The Ethics Framework for Public Health questions the known or potential burdens of the program.The Tuskegee Syphilis Experiment clearly violates this ethical principle (as well as many others). In this principle It states â€Å"If data suggests that a program is reasonably likely to achieve its stated goals, then the third step of the framework asks us to identify burdens or harms that could occur through our public health work† (Champed and Elliot 2010). The doctors in the Tuskegee Experiment clearly knew they were achieving their goal, which was recording the effects of untreated syphilis, but failed to identify and inform the burdens and/or harms that were occurring in their public health work.The men were never informed of the problems they had, and in fact were led to believe they were get ting better. The goal of the Tuskegee Experiment was to find out if syphilis had the same effect in black people as It did In whites, at that time blacks were thought to be â€Å"fundamentally and genetically deferent† (Dianna, 1993). As sad as it Is to say, at the end of the experiment there were a few benefits, one being doctors now know the effects of syphilis on anybody, regardless of race or gender, If left untreated.Another benefit to come from this experiment would be ethics in Public Health and the be no Belmont Report or Ethics Framework for Public Health in our textbook. There are many long-term repercussions to advancing public health goals because of this experiment. It caused blacks, and others living in low class, oppressed populations to have distrust and lack of respect for the information given to them by doctors. They were misled and misinformed by these â€Å"doctors† and no longer want their information or help. And because of this they do not step forward or help for health issues when it's needed.

Writing for Hobby and Leisure Activity Magazines

Writing for Hob When I began my freelance writing career in 2007, I would never have believed Id end up writing dozens of articles for hob My Ive found hob Leisure activity magazines exist in a mind-boggling plethora of topics; trains, quilting, motorcycles, automobiles, cats and dogs, dolls, scale modeling, yachting, cycling, running (and nearly every other sport imaginable), camping, hiking, video games, arts crafts, astronomy, military history, stamp collecting, coin collecting, rock gem collecting, antique collecting, and every other pastime imaginable. Next time youre at your local Barnes Noble or bookstore, thumb through the special interest and hob Where to Pitch Your Hob Leisure activities represent a huge market in first world countries. So, make sure you pitch your stories to magazines published in developed countries that have wealth and where the people have leisure time for pursuing hobbies such as North America, the U.K, Australia, New Zealand, South Africa. You Dont Have to Be an Expert Writers do not need to be experts about their hob Ive consulted or quoted experts in some hob My article in Garden Answers Magazine, about the Elandan Bonsai Gardens in Port Orchard, Washington, was a profile piece about Daniel Robinson, a bonsai expert who created this magical garden. How Do You Pitch Your Story Ideas to Hob Hob Create Pitch Lists Ive created extensive magazine distribution lists for every leisure activity genre that Ive written in. Once youve developed your magazine distribution lists, youve got them forever, so you dont need to reinvent the wheel every time you want to query a hob Writing for hob

Free Essays on Pericles Funeral Speech

Pericles’s Deathless Funeral Speech Even though it has been thousands of years since the speech of Pericles’s many of the issues he touched on still apply today. One issue I am going to touch on that Pericles used in his speech is the military, and how the tactics of war of today’s society are closely related to those back in 430 b.c. Another aspect that I will touch on during this paper is the government. The similarities of government that were used back then and what is used in our country today is mind-boggling. The democracy used in Athenian times is very similar to what is used in the United States today. There were still differing social classes in Athens, as there still is in the United States society thousands of years later. The last aspect that I am taking from the speech is how the grieving and aging process are still very similar to what people in the United States do today when a loved one is lost. The military in Athens opened its doors to the world. It was far different than most other countries. Athenians were not afraid to let people in. They were open to anyone who was interested in seeing what went on in Athens. They were not afraid of opening their doors to foreigners and they did not exclude them from any opportunity of learning or observing, even though this could and probably would come back to hurt them someday. What I mean by this is the enemy would benefit from this by seeing what goes on with their military and this might hurt the Athenians in the long run. That is what was so wonderful about this city. Athenians saw the bad but they always looked at the good side of something. During war the enemies did not invade the country alone but they always brought all their confederates. This was contrary to the Athenians who would advance alone into some hostile ground on foreign soil. They would usually move through countries with ease. Although they never w anted to engage in battle they... Free Essays on Pericles Funeral Speech Free Essays on Pericles Funeral Speech Pericles’s Deathless Funeral Speech Even though it has been thousands of years since the speech of Pericles’s many of the issues he touched on still apply today. One issue I am going to touch on that Pericles used in his speech is the military, and how the tactics of war of today’s society are closely related to those back in 430 b.c. Another aspect that I will touch on during this paper is the government. The similarities of government that were used back then and what is used in our country today is mind-boggling. The democracy used in Athenian times is very similar to what is used in the United States today. There were still differing social classes in Athens, as there still is in the United States society thousands of years later. The last aspect that I am taking from the speech is how the grieving and aging process are still very similar to what people in the United States do today when a loved one is lost. The military in Athens opened its doors to the world. It was far different than most other countries. Athenians were not afraid to let people in. They were open to anyone who was interested in seeing what went on in Athens. They were not afraid of opening their doors to foreigners and they did not exclude them from any opportunity of learning or observing, even though this could and probably would come back to hurt them someday. What I mean by this is the enemy would benefit from this by seeing what goes on with their military and this might hurt the Athenians in the long run. That is what was so wonderful about this city. Athenians saw the bad but they always looked at the good side of something. During war the enemies did not invade the country alone but they always brought all their confederates. This was contrary to the Athenians who would advance alone into some hostile ground on foreign soil. They would usually move through countries with ease. Although they never w anted to engage in battle they...

Leadership 7 Habits of Highly Effective People by Stephen Covey Essay

Leadership 7 Habits of Highly Effective People by Stephen Covey - Essay Example Deposits into someone’s account increases their trust, fondness, and confidence of their depositors. The result of these deposits is an intense relationship that allows for the tolerance of mistakes. 4. Under the proactive habit, one looks at the appropriate areas in their lives that they can concentrate on. These aspects, such as family and health on which time and energy are focused, form the circles of concern. Some of the items within these circles are controllable while others are beyond real control. The problems that all people face can be solved through the proactive approach. 6. Achieving something such as an establishment requires physical and mental dedication. Building a physical location requires the mental conceptualization of the same. This mental picture is the basis of the plan through which the physical object or item is achieved. Conceiving an excellent mental picture results in outstanding physical creation. This form of achievement is common in proactive people. Reactive people unconsciously direct the mental creation. 7. Everyone should have a purpose in life. People express their values and missions on a daily basis, either knowingly or unknowingly. One should define their personal statement so as to realize their purpose in life. Without a personal mission statement, one risks losing focus on their life’s purpose. 8. It is important to identify tasks that need to be done. Assigning priorities to tasks is essential in knowing the things that are urgent and require immediate attention. It also helps one classify items according to their importance. The tasks under one’s responsibility can be grouped in a quadrant. This quadrant relates the importance of a task to its urgency. The quadrant help’s one arrange tasks according to priority and thus manage time well. 11. A highly productive person should carefully plan their week to ensure they utilize it efficiently.

The importance of XML Labelling Schemes in Managing XML data Case Study

The importance of XML Labelling Schemes in Managing XML data - Case Study Example 2008: 5). XML labelling schemes refer to tools which are basically used to assign unique codes to the nodes in the tree such that the constant time is taken in the determination of the relationship between two nodes from the codes. The basic binary encoding and the enhanced binary encoding can be used for labelling the XML tree. A label consists of labelling schemes which can be compared with the structural join performance of other labelling schemes (Min, Lee, & Chung 2009: 505). A good labelling scheme is, therefore, determined by how well it determines the relationship between XML elements and how it quickly it offers access to the desired data. Counting odd division values of a label is used to determine the level of the optimized prefix compression scheme; where the prefix-based labelling scheme lends itself of a name directory with (potentially) all element names occurring in the XML document (Haustein & HÃ ¤rder 2007: 515).Labelling schemes in existence can be categorised as either in terval labelling or prefix labelling(Sexton 2009:160). For interval labelling scheme, a pair of numbers are assigned to label each node in the tree, with the first number being the pre-order number and the second one the post-order number (Wu, Lee & Hsu 2004:68).This labelling scheme supports XML query processing of the XML efficiently but has the shortcoming of processing the dynamic updates of the tree structure (Bouganim, Ngoc, & Pucheral 2004: 87). Therefore, insertion or deletion of new nodes requires relabeling of the existing nodes (Ma & LI 2010: 107). In prefix labelling on the other hand, a path from the root is used to label each element and therefore the label of the parent node is the prefix for all the descendants (Kaplan, Milo, & Shabo 2002: 958). Society for Industrial and Applied Mathematics).This labelling scheme is advantageous in that it is dynamic and therefore

A BALANCED SCORECARD FROM THE PUBLISHED FINANCIAL STATEMENTS OF JOHN Coursework

A BALANCED SCORECARD FROM THE PUBLISHED FINANCIAL STATEMENTS OF JOHN LEWIS - Coursework Example Nowadays, the employee co-owned business numbers nearly 76,500 employees (John Lewis Plc, 2011). Business activity of John Lewis Partnership is differentiated by several directions, including: John Lewis full line department stores and John Lewis at home stores, Waitrose supermarkets, Waitrose convenience stores, and online store (John Lewis plc, 2011). The first shop of John Lewis has been opened in 1864; for 147 years, the company has achieved unbelievable growth, by opening 35 John Lewis shops and enabling customers to enjoy shopping online through the corporate website johnlewis.com. (John Lewis Partnership, n.d). In order to understand what are the key drivers of the growth of John Lewis and what its pledge of success is it is critical to understand the whole picture of the company’s activity. For this purpose it might be helpful to use the Balanced Scorecard tool. According to the official sources, the balanced scorecard is defined as: â€Å"a strategic planning and management system that is used extensively in business and industry, government, and non-profit organisations worldwide to align business activities to the vision and strategy of the organisation, improve internal and external communications, and monitor organisation performance against strategic goals† (Balancedscorecard.com, n.d.). ... Strategy – Customer perspective Every profitable organization strives to achieve profit and/or maximize it. In Business-To-Consumer (B2C) model it is fairly difficult or even impossible to achieve financial objectives if the customer is neglected or treated by the company in not appropriate manner. John Lewis, being one of the UK’s retail giant, has achieved tremendous financial success mainly due to understanding â€Å"this rule of capitalistic world†. John Lewis is a company which strives to understand customer’s needs, to know their wants and relying on these, to continue to provide the best possible choice, value and service (John Lewis Partnership, n.d.). Thus, the company’s strategy is based on three pillars: 1. The best value, choice and service. John Lewis maintains competitive prices in order to retain existing customers and attract new ones, offers â€Å"an unrivalled product assortment† to customers, and provides excellent service through proper staff motivation (John Lewis Partnership, n.d.). 2. Accessible shops and service; John Lewis actively expands the territories of its shops in order to reach the maximum amount of potential customers. The key principles include easy access to shopping, either by visiting John Lewis’s locations or by ordering items through the website. Such multi-channel approach to retail enables company to increase customer’s satisfaction and loyalty to the brand. 3. Careful listening to what customers want (John Lewis Partnership, n.d.). John Lewis continuously maintains dialogues with its customers in order to understand what are their needs and wants, what are their interests and preferences. Thus, the company tracks its results in