Justin Leung Ms. Fernandez Essays - Greek Mythology, Mythology

Justin Leung Ms. Fernandez 12/30/16 ELA p. 3 Pygmalion Essay: Many may beseech to ask and know: Do we make our own character, or does personality make us? Our character is the thing that clarifies our lifetime story: it maintains our feelings, relations, objectives, pasts, qualities, and shortcomings. It gives us an impression and makes a reaction of our lives and time. It exemplifies the fundamental and nonexclusive character of conflicting occurrences wherein comprises to the truth of our human self. By the by, our language and connections - our components of articulation where make and characterize our being of life- - are the most significant elements and arrangement of our special and common way of life as individuals. The fantasy Pygmalion shows our relations of character all through the content. For example, the content states, I should pick where I love...there is no existence without adoration. I know how you can do it. Look. I remain here. I place my hand about her; my face against hers. This shows how Pygmalion of Cyprus felt beyond a reasonable doubt about the goddess Aphrodite and in a split second began to look all starry eyed at the sculpture he made delineating her. Pygmalion talked about how his ardent right with hers to come and communicated his connection to her it could be said that recognized him from his wants. In this manner he clarified how he was unable to have really cherished her, yet in that sense he was unable to have lived without his affection presenting his own considerations and feelings within the sight of Aphrodite. What's more the legend of Daedalus states, ...and there, as the fellow extended his arms towards the sky, Daedalus ventured delicately behind him, set his hands on his shoulders, and pushed This passes on how Daedalus' activities demonstrated his vindictive and self-important articulation from the start; and that appeared to Athena how he was unfit for such an honorable situation as her top pick. All things considered, his language of qualification likewise changed not himself as an individual, yet his connection with the Goddess Athena, showing a connection and viability between that of connection and language. Daedalus later turned into an extensive understanding man of an acknowledgment, respect, and dependability at long last close by his child, Icarus, inside the maze. To sum things up, the fantasies of Pygmalion and Daedalus demonstrate how one's own language and connection of articulation is the most significant supporter of the molding of the underlying character, both in the feeling of truth and profound quality. Pygmalion had adored Aphrodite past looks and all; and indicated pardoning in central core. Daedalus gave a path of how language connects with connection in his existence with Athena and the townsfolk; of King Minos and his child, Icarus.

Current world problem Research Paper Example | Topics and Well Written Essays - 500 words

Momentum world issue - Research Paper Example As indicated by a list of 72 nations by A.T. Kearney little, rich, and stable nations will in general be the most globalized (The Economist, 2011). Two of the most globalized regions on the planet are Singapore and Hong Kong. The individuals of Singapore appreciate a better quality of living than American residents. The article entitled One Minute Case for Free Trade composed by David Veksler talks about a portion of the cons of the globalization development. Globalization has removed a huge number of occupations from the US as organizations are re-appropriating their assembling creation to creating nations that offer modest work and lower by and large creation costs. The explanation globalization advances effectiveness on the planet markets is on the grounds that nations that are acceptable at specific things practice their work. For instance the Japanese are acceptable at delivering gadgets, while the United States creates a great deal of pharmaceuticals. Every nation has an abilit y they can endeavor to build their total national output. â€Å"Some neutralist contend that outsiders have unjustifiable advantanges because of careless work or ecological guidelines, industry appropriations, or limitations on import abroad†(Veksler, 2007).

I Am Very Outraged About That Goodreads Thing

I Am Very Outraged About That Goodreads Thing Late last week, Goodreads published an announcement that they were changing review policies and removing author bookshelves and also went through and deleted a bunch of reviews. I know this because a lot of people on my Twitter feed had some things to say about it. It was a bit of a  kerfuffle  if you dont mind me throwing in the parlance of the young people like that. Now I grant you, Im not sure what this solution means, because its to a problem that I dont understand, on a website I dont use a whole lot but I am really outraged about it. This is unbelievable! How  dare Goodreads presume to march into well, log into (Im not sure how it works actually maybe they walk into somewhere first I dont know) their own website and makes changes to these sorts of things! These sorts of things which a lot of people use to communicate opinions about other sorts of things and other people to each other! This is  exactly what we were all warned was going to happen in that one dystopian novel about the fascist future we all read in school probably! Is nowhere safe anymore? Its this sort of meddling that is destroying the book-reading world. This stuff, and Twitter. And reality television. And  Hulkmania!  Is that still a thing? I dont have cable. Anyway this is  just what Jonathan Franzen was talking about in that one article which caused a bit of a ruckus if youll pardon the slang, shawty, in which he said that technology and things were destroying our ability to read men who write essays in German. This solution thingy to that problemy-bit, its not going to work. The community will just work around it and create other Goodreads things that do a different thing and other problems will happen! Goodreads will eliminate those and soon there will be nowhere left for the common rabble to talk about books and well all go back to reading the opinions of the New York Times Book Review and thats not such a bad thing. I mean thats a very bad thing. Thats why Im so outraged. I hope Goodreads sees the error in their ways and changes their solution to that one problem so that we can solve that problem with a different thing that doesnt make that original thing a worse thing. Frankly if this keeps up we might all leave and go over to that other site that does a thing like Goodreads does but a little bit differently. Unless  they do something awful too and then well be  outraged at them as well! I have to go lie down. ____________________________ Sign up for our newsletter to have the best of Book Riot delivered straight to your inbox every week. No spam. We promise. To keep up with Book Riot on a daily basis, follow us on Twitter, like us on Facebook, , and subscribe to the Book Riot podcast in iTunes or via RSS. So much bookish goodnessall day, every day.

Lynn Margulis - Biography of an Evolution Scientist

Lynn Margulis was born March 5, 1938 to Leone and Morris Alexander in Chicago, Illinois. She was the oldest of four girls born to the homemaker and lawyer. Lynn took an early interest in her education, especially science classes. After only two years at Hyde Park High School in Chicago, she was accepted into the early entrant program at the University of Chicago at the young age of 14. By the time Lynn was 19, she had acquired a B.A. of Liberal Arts from the University of Chicago. She then enrolled at the University of Wisconsin for graduate studies. In 1960, Lynn Margulis had obtained an M.S. in Genetics and Zoology and then went on to work at getting a Ph.D. in Genetics at the University of California, Berkeley. She ended up finishing her doctoral work at Brandeis University in Massachusetts in 1965. Personal Life While at the University of Chicago, Lynn met the now famous Physicist Carl Sagan while he was doing his graduate work in Physics at the college. They married shortly before Lynn finished her B.A. in 1957. They had two sons, Dorion and Jeremy. Lynn and Carl divorced before Lynn finished her Ph.D. work at the University of California, Berkeley. She and her sons moved to Massachusetts shortly thereafter. In 1967, Lynn married the X-ray crystallographer Thomas Margulis after accepting a position as a lecturer at Boston College. Thomas and Lynn had two children—a son Zachary and a daughter Jennifer. They were married for 14 years before divorcing in 1981. In 1988, Lynn took a position in the Botany department at the University of Massachusetts at Amherst. There, she continued to lecture and write scientific papers and books over the years. Lynn Margulis passed away on November 22, 2011, after suffering a brain hemorrhage caused by a stroke. Career While studying at the University of Chicago, Lynn Margulis first became interested in learning about cell structure and function. Particularly, Lynn wanted to learn as much as possible about genetics and how it related to the cell. During her graduate studies, she studied the non-Mendelian inheritance of cells. She hypothesized that there had to be DNA somewhere in the cell that wasnt in the nucleus due to some of the traits that were passed down to the next generation in plants that did not match the genes coded in the nucleus. Lynn found DNA within both mitochondria and chloroplasts inside of plant cells that did not match the DNA in the nucleus. This led her to begin formulating her endosymbiotic theory of cells. These insights came under fire immediately, but have held up over the years and contributed significantly to the Theory of Evolution. Most traditional evolutionary biologists believed, at the time, that competition was the cause of evolution. The idea of natural selection is based on the survival of the fittest, meaning competition eliminates the weaker adaptations, generally caused by mutations. Lynn Margulis endosymbiotic theory was the opposite. She proposed that cooperation between species led to the formation of new organs and other types of adaptations along with those mutations. Lynn Margulis was so intrigued by the idea of symbiosis, she became a contributor to the Gaia hypothesis first proposed by James Lovelock. In short, the Gaia hypothesis asserts that everything on Earth—including life on land, the oceans, and the atmosphere—work together in a sort of symbiosis as if it were one living organism. In 1983, Lynn Margulis was elected to the National Academy of Sciences. Other personal highlights include being the co-director of the Biology Planetary Internship Program for NASA and was awarded eight honorary doctorate degrees at various universities and colleges. In 1999, she was awarded the National Medal of Science.

U.s. Dollar Financial Crisis - 1028 Words

As the world’s largest economy, every move the United States makes has widespread effects throughout the global markets. Around the world, there has been speculation of whether the U.S. will raise interest rates by the end of 2015. With all indications pointing to a rate increase, concerns have arisen about the potential ripple effects on the rest of the world. Fundamentally, raising interest rates come hand in hand with an appreciating U.S. dollar. In many parts of the world the U.S. Dollar is used as a major benchmark of current and future economic growth. For developed countries, a strong U.S. dollar can be viewed as positive, however emerging economies will face a different fate. As the world becomes more financially intertwined,†¦show more content†¦dollar. Changes in U.S. interest rates and the dollar are tied to several economic indicators domestically and around the world including; the credit market, commodities, stocks and investment opportunities. Treasury Bonds Directly connected to changes in the U.S. interest rates are the value of U.S. Treasury Bonds. In the United States, the Treasury yield curve is the first to reflect changes in domestic interest rates. As the yield curve moves up or down, this largely dictates how global rates are set. Since Treasury bonds are considered a risk free asset, any other security must offer a higher yield to remain attractive. With interest rates expecting to increase, a great deal of pressure is put on emerging markets to remain attractive investment opportunities. Higher interest rates will likely follow with a higher dollar, and entice many global investors to park their money in the United States rather than emerging markets. This could ultimately hinder developing nation’s employment levels, currencies and exports. Dollar Denominated Debt As the U.S. economy continues to show signs of growth and QE comes to an end, increasing the interest rates may be the right move for the U.S. economy, however emerging markets will suffer. Dollar denominated debt outside the United States currently accounts for $9 trillion with emerging markets amassing $3.3 trillion. Countries such as Turkey, Brazil and South Africa, who perpetually run trade deficits, finance

Insurance and Payment Expectations Free Essays

HEALTHCARE PAYMENT EXPECTATIONS Unit 1 Individual Project Tina Nguyen HLTH420 – Healthcare Finance November 7, 2012 Abstract This research paper will explain the payment expectations of government, commercial, and liability insurances, as well as self-pay/cash pay patients. An in depth explanation of how they differ, such as rules, will be made. This report will help readers understand the different types of programs in bill collecting, and account and project financial expectations. We will write a custom essay sample on Insurance and Payment Expectations or any similar topic only for you Order Now Healthcare Payment Expectations Payment expectations are the reimbursement of the services given to patients. There are many alternatives to how healthcare organizations collect their payments or revenues. They can be handled through cash transactions or through various types of insurances, such as government-assisted, commercial, and liability insurances. Some of the health insurances that are government-assisted are Medicare, CHIP, and Medicaid. Government-assisted insurances, such as Medicare and Medicaid, are provided for low income families and adults over the age of 65 or even those under 65 that has certain disabilities (USA. gov, 2012). Medicaid’s health coverage will vary by states, as they will set their own rules and guidelines. In order to be granted for these government health insurances, an individual must meet certain criteria to be eligible, depending on which program it is catered for (New Horizons Un-Limited Inc. , 2011). Payment expectations of government-assisted health insurances, such as Medicaid, are reimbursed through co-pays, and premiums (â€Å"Medicaid Payment Expectations, â€Å" n. d. ). As mentioned before, payment expectations will vary by state but should not be much different. Co-pays are the rate at how much is to be paid for the services or a prescription a patient will be receiving (â€Å"Medicaid Payment Expectations,† n. d. ). Co-pay rates are rates that are agreed upon by the Medicaid program and type an individual has. Premiums are out of pocket expenses that need to be paid by the individual to maintain and retain medical benefits (â€Å"Medicaid Payment Expectations,† n. d. ). Premiums are a monthly expense and it also depends on each individual and will vary by state. If premiums are not paid in a timely manner, that can be considered as a non-payment and there may be a possibility that an individual may lose their insurance coverage. If that was to occur, the individual would need to reapply. Commercial health insurances are health insurances that cover medical and health expenses for those that are already insured. For example, since commercial health insurances is for profit and is not offered through a government entity, these health insurances are usually offered through group insurances (â€Å"What Is Commercial Health,† n. . ). In many instances, commercial health insurances will be offered through the individual’s employer. Typically, these insurances will have a monthly or even a bi-weekly premium that will be deducted from an employee’s paycheck. Depending on how the commercial health insurance is planned, employees will usually see a payment of the entire monthly premium or a percentage of it in their paycheck. Liab ility insurance is also known as medical malpractice insurance. Liability health insurance helps protect the insurer from lawsuits and mistakes that can or will arise from the workplace. Liability insurance can be purchased through many types of companies, such as insured insurance companies, risk purchasing and risk retention groups, and etc (Texas Department of Insurance, 2012). Payment expectations are that liability insurance information must be provided at the time of registration in order for a claim to be filed. Depending on the responsible party of paying that claim, it can either be the insured or the insurance company; it varies with each plan per individual. Self-pay or cash pay patients are usually those patients that does not have medical insurance or those who just prefer not dealing with the hassles of Medicare or insurance reimbursement or claims, will pay an out of pocket expense for the medical services they seek and get. Medical doctors and clinicians view these patients as more compliant and motivated to doctor’s orders (Carter, 2011). Without any insurance help, self-pay patients would usually get a discount percentage due to the high cost of medical services. Self-pay or cash patients will have to pay the full amount or partial before or after the service, and if a balance remains would need to pay in the next couple of months depending on the payment plan. All of these components of payment expectations of different insurances would need to familiarize with by medical business professionals in order for efficient billing, collecting, accounting, and the projection of financial expectations to occur. All health insurances, it doesn’t matter what type of insurance, has to follow basic standards of regulations of the service and product, but each state and health facility has its own discretion in how to price their services and also deciding how much a patient is responsible for their balance. There is much that needs to be considered if the payer mix is the basic determinant of the healthcare organization’s financial projections. Payer mix is a medical term of the percentage of revenues that comes into the organizations is from private to government insurances to self-pay patients (Wall, 2010). Unfortunately, revenues from government insurances, such as Medicare and Medicaid, are considered losses to healthcare organizations due to these government insurances pay less to hospitals and healthcare organizations than what they charge patients for services. Through this knowledge, healthcare organizations need to be aware of areas like this in order to compensate for what is lacking. | References Carter, J. (2011, November 7). How Self-Pay Patients Have Made Me a More Effective Clinician. Retrieved from How to cite Insurance and Payment Expectations, Essay examples

Portuguese Farm Policy and the European Union free essay sample

This paper discusses the effect of the European Union (EU) policy on Portugals agriculture. This paper states that the European Union funding programs did not improve Portugals ability to competitive with other European Countries in the agriculture market. The paper details the EU Common Agricultural Policy, the current Portuguese agriculture situation, the food retailers and the character of Portuguese Farms. It concludes that agricultural policies will not be enough to slow the transition of the younger generation from farmers into other areas. When Portugal entered the EU, it did so from a position of lagging far behind other countries in technology and production methods. Its chief agricultural exports are grain, potatoes, olives, grapes, sheep, cattle, goats, and poultry, beef and dairy products. Only 10% of the country is engaged in agriculture as compared to 60% in services and 30% in industry. As of 1999, Portugal imported more agricultural products than it produced (Eurostat, 2001). We will write a custom essay sample on Portuguese Farm Policy and the European Union or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page

How Globalization has affected Managerial Decision

Just Make it Legal essays

Just Make it Legal essays Hey man, lets go smoke a blunt. We are just too cool. Those words come out of so many teenage mouths. Marijuana also known as weed, Mary Jane, pot, hash, chronic, cannabis etc. is a common drug used among teens. Ever since marijuana was prohibited in the United States, use of the drug has skyrocketed. Not to mention that drug-related crime rates have also escalated. More often than not, marijuana is being used by kids who assume that its cool to be bad. So if we were to legalize pot, wouldnt that lead to a lower usage rate and lower crime rates? "Because drugs are so surrounded by taboos, they invite rebellious behavior. Written in 1993 by the best-selling natural health author Andrew Weil, M.D., this quote is so sad yet true. Being deviant to societys norms is considered to be cool or respectable among young kids and teens. Unfortunately, our society's attempt to control drug-taking by making some substances illegal plays into the hands of rebellious children. When prohibition of marijuana was introduced there was a common assumption that the laws discourage marijuana use. But there is evidence that marijuana prohibition does not deter use, as very few people who do not use marijuana base their decision on a fear of being caught. Studies show that the percentage of those born between 1919 and 1929 that reports having tried marijuana before age 21 was only 0.4%. This number has unfortunately been increasing throughout the century: The rate for those born between 1966 and 1970 was 51.4%. (www.mpp.org). In a 1996 Washington Post article, "Marijuana Users' Air of Defiance," quoted several local students' opinions that marijuana is "cool" and that pot smokers get "respect." A National Council on Crime and Delinquency publication notes that children "are sometimes attracted to drugs because they are illegal." ( www.mpp.org). ...

Kinsey Essay Example | Topics and Well Written Essays - 250 words

Kinsey - Essay Example Many couples practice a number of techniques while having sex. The techniques are beyond the traditional style that captures the male in the superior position. It is crucial for the learning institutions to advise students regarding the safer sex, as well as, contraception. As indicated in the movie, the sex behavior of the Americans has changed remarkably. Homosexuality is no more a rare deviation of the sexual life. The same-sex marriages are common, and a number of states in the American have legalized homosexual matrimonies. In this respect, homosexuality has been decriminalized, and same-sex marriage in no more against the law in notable states. It is thus important to talk about human sexuality and incorporate the realities of homosexuality and other aspects of the sexual life. As evident in the scene that captures Kinsey giving an introductory lecture on human sexuality, learning institutions should have programs that present the correct statistics of the issues surrounding sexual behavior. Whatever the Americans do with their sex life is an important avenue in which researchers and learning institutions can examine in order to advance the knowledge about the human sexual

Blackface Essay Example | Topics and Well Written Essays - 1000 words

Blackface - Essay Example They wore woolly wigs on their heads, gloves for their hands and painted their lips in exaggeration. They also made use of either tail – coats or ragged clothes to highlight their totally transformed looks. Much later on, actual black artists took to the same art. Blackface minstrelsy played a very important and significant role in promoting racism worldwide through their racist perceptions and attitudes towards it. The greatest impact of Blackface on the community was â€Å"the precedent it established in the introduction of African American culture to an international audience, albeit through a distorted lens.† (Lott 1993, Watkins 1999) From a National level point of view, minstrelsy was the most popular form of art which was used to express themselves. There are multiple differences of opinions between scholars as to the authenticity leading to the social and cultural creations related to the Blackface practice. In this capacity, historian Robert Toll develops a perspective that reflects a relative ambivalence toward the institution of slavery in the North prior to the Civil War. The historian Eric Lott complicates the issue further by suggesting that Blackface minstrelsy were motivated by both â€Å"love and theft† of black culture. According to popular culture the North was regarded as being abolitionist and a champion of social justice during the Civil War; but contrary to this fact as demonstrated through the popularity of Blackface minstrel shows, there was clear evidence of the element of inferiority associated with individuals of African descent. What the Blackface minstrelsy shows reflected was the perceived unsophisticated nature of the entire African race compared to their European counterparts; the practice emphasized blacks falling short of white standards (67). Blackface minstrelsy made extensive use of malapropisms and puns and conducted their musical concerts while sitting in a wide

Activity-based Costing: Advantages and Disadvantages

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

Border-Fencing-a Needed Necessity Or a Wanted Necessity? Essay

Many people don’t believe that Border-Fencing is needed, while others do feel it is necessary that Border-Fencing be put in place. Border-Fencing is needed due to all the jobs being taken by illegal immigrants. Building the fence would help keep illegal immigrants out and would create jobs.The southern border of the United States is shared with Mexico and spans almost 2,000 miles. In 2011, at a debate over immigration, one Republican presidential candidate signed a pledge to build double fencing for the full length of the Mexico border. However, Rick Perry of Texas, where 1,200 miles of the 2,000 miles exists, was quoted as saying, â€Å"†¦building a border-length fence would take 10-15 years and $30 million, and wouldn’t be cost-effective.† Adversaries of the Border-Fencing dispute that constructing and keeping up a fence through even the most isolated or hostile terrain could cost billions of dollars and maybe not even affect illegal crossings. They also i nclude in their argument that they feel that law enforcement would tend to get comfortable in their patrolling. Thinking that the Border-Fencing would be enough to keep out illegal immigrants trying to cross over into the U.S.. Some drug runners and smugglers will find ways to get through the Border-Fencing, if they can’t go over they will try to go under. Illegal immigrants are a growing concern for much of the U.S. Many of these immigrants are receiving government benefits even without proper documentation or proof. They are being provided low-income housing, welfare, medical benefits, able to work without a green card or Social Security number as well as many other things americans get. All these things ar e costing taxpayers thousands of dollars each year, making it difficult for American citizens to find work, causing crime rate to go up in cities across America. Medical costs are increasing each year as a result of illegal immigration making medical benefits and coverage harder for a legitimate taxpayer to support. Our prisons and jails are becoming overcrowded as America’s population both illegal and legal continues to grow. Some illegal immigrants are able to stay if they are are caught because they meet the requirements for DREAM. Dreamers is a term given to unauthorized immigrants who qualify for Obama’s DREAM ACT-DEVELOPMENT, RELIEF, and EDUCATION for ALIEN MINORS. Dreamers are both Mexican and non-Mexican illegal immigrants and they are found in almost every state in  the U.S. According to the American Immigrant Council the largest Dreamers population is found mostly in California and Texas. Under the Dream Act, Dreamers between the ages of 15 and 30 who have lived on American soil for at least five years in a row, are enrolled in high school or have a diploma or GED, no felony convictions, or served in the military are immediately eligible for â€Å"deferred action†. Dreamers between the ages of five and 14 will be eligible at some point if â€Å"deferred action† is still available. Only in America, can illegal immigrants open and own their own businesses. With this occurring, Americans are finding jobs that used to be readily available for them are now only being offered to other illegal immigrants causing legitimate citizens to file for unemployment, and finding they are unable to financially take care of themselves and their families.

Incurable disease AIDS

Today, the world is worst alarmed by an incurable disease AIDS. AIDS has been spreading in the world like a wild fire. AIDS is a global problem and there should be a global solution found by the entire international community. It is really scary to see and imagine our world fall into pieces because we refuse to share and put in the common vestiges of our civilizations. â€Å"It could be said that the AIDS pandemic is a classic own-goal scored by the human race against itself. † – Princess Anne, Ireland. The Origin of Aids: -AIDS is caused by the Human immunodeficiency virus (HIV), which originated in non-human primates in Sub-Saharan Africa and was transferred to humans during the late 19th or early 20th century. Two types of HIV infect humans: HIV-1 and HIV-2. HIV-1 is more virulent, is more easily transmitted and is the cause of the vast majority of HIV infections globally. The pandemic strain of HIV-1 is closely related to a virus found in the chimpanzees of the subspecies Pan troglodytes, which lives in the forests of the Central African nations of Cameroon, Equatorial Guinea, Gabon, and Central African Republic. HIV-2 is less transmittable and is largely confined to West Africa, along with its closest relative, a virus of the sooty mangabey (Cercocebus atys atys) an Old World monkey inhabiting southern Senegal, Guinea, and western Ivory Coast. â€Å"It is clear before God and man that the entire war on HIV and AIDS has not been waged with any degree of piety, responsibility and care. †| Symptoms of Aids: -The symptoms of AIDS are primarily the result of conditions that do not normally develop in individuals with healthy immune systems. Most of these conditions are infections caused by bacteria, viruses, fungi and parasites that are normally controlled by the elements of the immune system that HIV damages. Opportunistic infections are common in people with AIDS. These infections affect nearly every organ system. That’s what prompted James Ander ton to say that, Everywhere I go I see increasing evidence of people swirling about in a human cesspit of their own making. | People with AIDS have had their immune system damaged by HIV and are very susceptible to these opportunistic infections. Common symptoms are: * Chills * Fever * Sweats (particularly at night) Swollen lymph glands * Weakness * Weight loss Causes for Aids: -Reckless life style is the major cause for HIV. The virus can be spread (transmitted): * Through sexual contact — including oral, vaginal, and anal sex * Through blood — via blood transfusions or needle sharing * From mother to child — a pregnant woman can transmit the viru s to her foetus through their shared blood circulation, or a nursing mother can transmit it to her baby in her breast milk Other methods of spreading the virus are rare and include accidental needle injury, artificial insemination with infected donated semen, and organ transplantation with infected organs. However considering the patients to be untouchable is unconditionally disgraceful. Sometimes I have a terrible feeling that I am dying not from the virus, but from being untouchable. – Amanda Heggs| HIV infection is NOT spread by: * Casual contact such as hugging * Mosquitoes * Participation in sports * Touching items that were touched by a person infected with the virus Aids and blood or organ donation: -AIDS is NOT transmitted to a person who DONATES blood or organs. People who donate organs are never in direct contact with people who receive them. Likewise, a person who donates blood is never in contact with the person receiving it. In all these procedures, sterile needles and instruments are used. However, HIV can be transmitted to a person RECEIVING blood or organs from an infected donor. To reduce this risk, blood banks and organ donor programs screen donors, blood, and tissues thoroughly. What is necessary to change a person, is to change his awareness of himself. -Abraham Maslow. Aids Awareness programmes: – * AIDS is the sixth leading cause of death among people ages 25 – 44 in the United States, down from number one in 1995. * The World Health Organization estimates that more than 25 million people worldwide have died from this infection since the start of the epidemic. * In 2008, there were approximately 33. 4 million people around the world living with HIV/AIDS, including 2. 1 million children under age 15. Complete extinction of impure thought is impossible without ceaseless penance. Mahatma Gandhi | The government has drawn up a strategy to fight AIDS that seeks to unite all sectors in a common programme. The national health department is the main driver of a strategic plan to coordinate the fight against AIDS by the whole country. These include traditional healers, business and religious organisations. The priority areas in this plan are: * Prevention; * Treatment, care and support; * Legal and human rights; * Monitoring, research and evaluation Conclusion: -As of now, there is no cure for AIDS, though there are drugs that prolong a patient’s life. There is a huge amount of research going on in this regard, especially in the US, and hopefully, a cure (or a vaccine) will be discovered. However, moral life alone is the best medicine to prevent AIDS. As a nation we should commit ourselves not only to the fight against terrorism, but to economic justice, defeat of the AIDS epidemic and vestiges of discriminatory policies of all kinds.

Public Finance - 2835 Words

public finance is the study of the financial activities of governments and public authorities. divided into three categories: a - Knowing what activities the public sector engages in and how these are organized (that is, revenue gathering and expenditures) b - Understanding and foreseeing the full consequences of these governmental activities c - Evaluating alternative policies. The positive side describes the activities of the public sector, explains the reasons of the programs in existence and also analyses the consequences of government policies The normative side, on the other hand, is concerned with designing new policies that meet certain objectives. *two approaches are complementary, because, in order to make judgements about what†¦show more content†¦example education externalities keep the market from reaching allocative efficiency because the gains or losses generated are external to the pricing system; they are unpriceable. The transaction costs of externalities misallocation of resources or a failure of the market economy to generate a Pareto optimum. positive externalities 3 types of interventions the government may engage in: (i) Subsidies: Subsidies are monetary payments government budget to lower their prices Long-term, low-interest loans and tax reductions are examples of subsidies. (ii) Government production at lower priceswe have a direct governmental influence on allocation because the government itself undertakes the responsibility of the production of the positive external good. supplies it at a lower price, in some cases free of charge iii)compulsion:it regulate the consumption of certain goods and services.example in most country basic education is compulsory and parents have to send their children to school. negative externalities arise from harmful production and consumption, 3 instruments the government may use. These are: (i)Tax penalties or legal punishments to limit the production or consumption of a good. e.g. outlawing pollution (ii) The government may impose excise taxes on goods so as to discourage their consumption or production. known as sumptuary taxes, e.g. taxes on the consumption of alcoholic drinksShow MoreRelatedThe Strong Performance Of Public Finances1198 Words   |  5 Pages The strong performance of public finances in Sweden is an interesting case.Previous studies have compared the current crisis with the banking crisis in Sweden in the early 1990s to study the reason behind Sweden’s strong public finances (Flodà ©n, 2013). When comparing the macroeconomic behavior during the current crisis and during the banking crisis in the early 1990s, it showed a larger drop in GDP and in exports while unemployment increased very less during the current crisis. 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