Wednesday, August 26, 2020

Implementing Family Physician Programme †Free Samples to Students

Question: Talk about the Implementing Family Physician Program. Answer: Presentation An essential social insurance framework is one that upgrades human administrations for all Australians, especially the people who starting at now experience unfair prosperity results, by keeping people sound, neutralizing ailment, lessening the prerequisite for facility benefits and improving organization of interminable conditions (Najjar et al. 2014). Its key targets are: To expand the profitability and sufficiency of prosperity organizations for patients, particularly those at risk for shortcoming results; and To improve the coordination for care to ensure patients get the right consideration in the ideal spot at the fortunate time To achieve their objectives, PHNs will Be acclimated to LHDs and will upgrade cutting edge advantage transport by endeavoring to join fundamental, gathering and assistant divisions for the upside of patients. Effectively associate with general specialists, prosperity specialists and the gathering through close by level structures to recognize and respond to neighborhood prosperity needs, set up mind pathways, and screen the quality and execution of organizations (Britt et al. 2013). Work agreeably with LHDs to diminish specialist's office affirmations and re-attestations. Thirty-one Primary Health Networks (PHNs) wound up doubtlessly operational on 1 July 2015. They are let loose relationship with areas solidly fixed with those of state and district Local Hospital Networks (LHNs) or corresponding. They have aptitudes based sheets, which are taught by clinical chambers and gathering consultative committees (Britt et al. 2013). PHNs have two by and large objectives: the principle focuses on the profitability and suitability of helpful organizations, particularly for those at risk for shortcoming results; the second on coordination of care. PHNs have a little proportion of focus sponsoring for their corporate activities, notwithstanding an increasingly broad proportion of versatile financing to set up activities to help meet these two objectives (Ball, Grubnic and Birchall 2014). Eight neighborhood prosperity districts spread the Sydney metropolitan region, and nearby NSW. A third framework works over the general prosperity organizations gave by St Vincent's Hospital, the Sacred Heart Hospice at Darlinghurst and St Joseph's at Auburn. Nearby Health Districts (LHDs) were set up by the NSW Government in 2011 with the objective of passing on social protection across over New South Wales in which decisions are made locally, with extended commitment from clinicians and the gathering. In New South Wales there are eight LHDs covering metropolitan regions and seven covering natural and regional zones (Duckett and Willcox 2015). PHNs will focus on how an individual experiences social protection access to mind, its profitability, feasibility and quality and furthermore the degree of connectedness experienced by patients while investigating the prosperity system, whether or not it is isolated or reliable (Ball, Grubnic and Birchall 2014). In this, PHNs will bolster general practice in different increasingly standard districts of general prosperity, for instance, deliberate and pioneering screening, prosperity checks, smoking end, work out, weight diminishing and eating schedule, and interventions focused on specific unlimited conditions, for instance, diabetes and cardiovascular disease.6 PHNs will in like manner work with various pieces of the basic therapeutic administrations system, including bunch chaperons and medication masters, and with LHNs in association with both discretionary and tertiary social protection organizations and their general gathering and general prosperity organizations (Adams, Muir and Hoque 2014). PHNs will moreover focus on the sufficiency of the peoples inside their regions, and whether a couple of social events, when seen generally speaking, are more at risk for shortcoming results than others, and what should be conceivable at the neighborhood level to address this. Regional necessities evaluations and charging portions of PHNs will be essential to this part (Adams, Muir and Hoque 2014). This twofold fixation can ensure that prosperity organizations are progressively open and uniquely crafted to gather require, convey cost assets through diminishing potentially preventable hospitalizations and improve mind coordination, particularly for those at risk for shortcoming results (Adams, Muir and Hoque 2014). Jobs of LHDs The specific organization jobs of Local Health District Boards as described in s28 of the Health Services Act 1997 are to: Guarantee convincing clinical and corporate organization structures are set up to help standards of patient consideration and benefits and to embrace those frameworks. Endorse structures to help the viable and monetary activity of the District, to promise it manages its money related arrangement and meets execution targets, and to ensure area resources are associated decently to address the issues of the gathering (Powell Davies et al. 2017). Guarantee crucial designs to coordinate the movement of organizations are created for the District and to avow those plans Look for the points of view of providers and the local gathering on the District's game plans and talk with the Chief Executive on the most capable strategy to help gathering and clinician commitment in orchestrating organizations (Powell Davies et al. 2017). Support the Local Health District yearly report. Give fundamental oversight of and screen the District's cash related and operational execution under the wide execution framework against the recognized execution quantifies in the Service Agreement (Powell Davies et al. 2017). Deliberate with the Chief Executive on operational targets and execution measures to be counseled in the Service Agreement and embrace the Agreement. Liaise with the Boards of various Districts on both close by and statewide exercises for the course of action of prosperity organizations. Enter the yearly execution simultaneousness with the Chief Executive required by Health Executive Services courses of action of the Health Services Act 1997 (Powell Davies et al. 2017). Attempt the yearly execution review of the Chief Executive required by the Health Executive Services plans of the Health Services Act 1997 Responsibility Contracting Arrangements Effective applicants were required to go into a sponsoring simultaneousness with the Commonwealth (addressed by the division) (Saurman et al. 2014). PHNs must do each development according to the understanding, which consolidate meeting perspectives and diverse time assignments demonstrated in the schedule for that activity. Sponsoring understandings furthermore design the record keeping, uncovering and vindication necessities that will apply to compelling applicants. Activities must be done eagerly, capably, suitably and in consistence with basic goodness to an elite necessity to achieve the purposes of the activity and to meet the PHN Program targets (Morris et al. 2014). Installment Arrangements Installments will be settled on according to the understanding of subsidizing. The default receipt process for the workplace is Recipient Created Tax Invoices (RCTI). Detailing Requirements PHNs must outfit the division with the reports for an activity containing the information, and at the conditions and in the path showed in the financing affirmation. Specific uncovering necessities will shape some segment of the financed affiliation's simultaneousness with the workplace. Taking into account danger, these may include: advance revealing; assessed compensation and utilization explanations and last report (Saurman et al. 2014). Observing PHNs will be required to adequately manage the movement of the activity under the PHN Program. The division will screen advance according to the financing understanding (Takian et al. 2013). Evaluation An appraisal by the workplace will choose how the sponsored development added to the objectives of the PHN Program. In the midst of the financing time period, sponsoring recipients will be required to offer information to help this evaluation for a time span, as specified in the financing understanding, in the wake of sponsoring has been given. Marking - Branding of a program is an essential under the financing understanding and ought to be associated as facilitated by the Department (Saurman et al. 2014). Responsibility of LHDs The NSW Health Corporate Governance and Accountability Compendium give a summary of the key organization requirements applying to NSW Health workplaces that apply at both a system and whole of Government level (Osborn et al. 2015). What's more, furthermore giving an extensive depiction of the general prosperity system and information on organization, the Compendium consolidates subtleties of NSW Health and Whole of Government requirements in an extent of key reaches including clinical organization, essential masterminding and back and execution (McMurray and Clendon 2015). Segment 1 to 5 and 7 to 11 were released in May 2013. In July 2014, Section 6 was released and updates to Sections 7, 8 and 9 were made. As at December 2016, Sections 1, 2, 4 and 5 were invigorated. The Compendium is a living report, and individual parts will be invigorated to suit course of action and authentic changes as they occur (Bodenheimer et al. 2014). Points of interest Sum Emergency clinic administrations 46,474 $ Therapeutic advantages 23,017,529 $ Wellbeing strategy examination and investigation 985,349 $ Computerized wellbeing 65,006 $ Wellbeing advancement and innovation 1,336, 305 $ Wellbeing framework 49,048 $ Psychological well-being 800,212 $ Spending plan of LHDs Specifics Sum Psychological well-being administrations 26, 366 $ Square subsidizing allotment 20, 237 $ State just square subsidized administrations 1,847 $ Tolerant help 208 $ Deterioration 1,141 $ End The arrangement of medicinal services in Australia helped in the commencement

Saturday, August 22, 2020

Psychological Measures in the Multicultural South African Context Essay

South Africa is profoundly inserted in the underlying foundations of its past thus it inescapable that mental evaluation today would be significantly affected by the historical backdrop of our nation. Foxcroft (1997) contended that there is a grave significance to comprehend the effect that South Africa’s past politically-sanctioned racial segregation approaches have had on the turn of events and utilization of mental testing. In her paper she tends to the effect of Apartheid approaches on test improvement and use just as etymological, social and standard factors that would represent a danger to the reasonable, impartial and moral use and translation of mental tests. This task will follow a comparative layout, whereby the over a wide span of time of mental evaluation will be examined so as to comprehend why the status of mental appraisal has not advanced to the level that was anticipated from post-politically-sanctioned racial segregation South Africa. At long last, the laws or legal controls that have been utilized to manage estimates will be talked about. It is critical to right off the bat comprehend what mental testing is and when it tends to be utilized. As indicated by Krupenia, Mouton, Beuster and Makwe (2000), a mental test is a â€Å"objective and normalized proportion of an example of behavior† (Setshedi, 2008). Tests must meet three significant rules; legitimacy, unwavering quality and normalization. As indicated by Gadd and Phipps (as refered to in Groth-Marnat, 2009), a state sanctioned test is one which keeps the test things, organization, scoring, and understanding strategies predictable therefore permitting examinations between scores. The point of normalizing tests can subsequently be depicted as organizing tests in order to analyze diverse persons’ scores (Gadd and Phipps, 2012). Be that as it may, an issue emerges because of the different and multicultural settings of South Africa. It gets hard to yield reasonable and fair outcomes without mulling over the language, culture and standards of the members. The Employment Equity Act No. 55 of 1998 (Section 8) alludes to mental tests and evaluation explicitly and states that: â€Å"Psychological testing and other comparative structures or appraisals of a representative are disallowed except if the test or appraisal that is being utilized: Has been deductively demonstrated to be legitimate and solid, can be applied reasonably to all workers and isn't one-sided against any worker or group† (van de Vijver and Rothmann, 2004). In any case, this has not been completely accomplished and mental testing in South Africa faces numerous difficulties. These difficulties or traps owe themselves to the belief systems of the past, in particular, Apartheid. The status of mental testing in South Africa today can't be considered without pondering the past unfair laws and practices of politically-sanctioned racial segregation. These laws segregated strategically and depended on socioeconomics, that being race and social class. The arrangements and enactment went during politically-sanctioned racial segregation affected the manner by which test advancement was drawn closer (Foxcroft, 2004). As per Foxcroft, 2004, the advancement of new socially pertinent tests has been negligible and the explanation behind this is there is a â€Å"dire deficiency of test improvement limit in South Africa at present. † Joseph and van Lill (2008) express that these huge imbalances propagated during Apartheid might be installed in South Africa’s social and monetary structures and subsequently, factors, for example, language, race, financial status, the earth and social and instructive foundations fill in as significant difficulties to the legitimacy, dependability and normalization of mental testing. As was referenced , â€Å"The practice of mental testing in South Africa should be comprehended as far as the effect that past politically-sanctioned racial segregation political approaches have had on test improvement and use† (Foxcroft, 1997). To get this, it is imperative to think about the historical backdrop of mental appraisal in South Africa. History of mental appraisal There is cozy connection among science and governmental issues in South African brain research (Claassen, 1995; Cooper, Nicholas, Seedat, and Statman, 1990; Nell, 1997) thus it isn't astounding that the improvement of mental tests during the politically-sanctioned racial segregation period was formed by the legislative issues and belief systems of the time. Under the politically-sanctioned racial segregation system, there was isolation along racial lines of local locations and training. Occupation approaches guaranteed that specific employments were saved for specific gatherings, to be specific the white populace. Claasen (1997) attests that mental testing was acquainted with South Africa through the British and the advancement of mental tests has followed near the examples of tests in the USA. South African tests in any case, were created in a setting of inconsistent dispersion of assets because of politically-sanctioned racial segregation arrangements and were in this manner used to misuse dark work and deny dark individuals access to instruction and financial assets, consequently sustaining politically-sanctioned racial segregation. It was hence unavoidable that mental tests would follow a similar sort of isolation along racial lines. Thus, evaluation turned into a resource for the Apartheid system and was strengthened by those researchers who put stock in the Western idea of Intelligence (Foxcroft, 1997). Laher (2012) talks about tests that were normalized for taught white South Africans however were directed to â€Å"illiterate, uneducated or inadequately instructed dark South Africans† without researching as whether the test was liberated from predisposition and reasonableness for the last gathering of people. This, by and by was done as such as to utilize the outcomes to legitimize that the white race was predominant. Socio-political advancements in the last 50% of the 1980s prompted the beginning of the annulment of prejudice upheld by politically-sanctioned racial segregation. It later became obvious that there was an interest from the modern and instructive divisions of society, for basic tests that would not be unreasonable or prejudicial against race or culture (Claassen, 1995). Test engineers were then under a lot of strain to offer thought to test inclination and to likewise create fair-minded psychometric tests that were not intended to put one gathering as better than the other and that would not separate along racial lines (Claassen, 1995; Owen, 1991; van Eeden and Visser, 1992). Be that as it may, it shows up the change of test improvement and testing rehearses has gained less ground during the 1990s than was normal and this can be nailed down to the difficulties looked due to the â€Å"multicultural and multilingual setting of South Africa† (Foxcroft, 2004), in this manner making the procedure of change increasingly perplexing. The observation that mental testing was crooked to some degree changed in the post-politically-sanctioned racial segregation years, nonetheless, this change of test advancement and testing rehearses has gained less ground than was normal in view of the multifaceted nature of creating unprejudiced and reasonable testing rehearses (Foxcroft, 1997, pp. 30). A portion of the significant entanglements related with mental evaluation comes from the â€Å"dire deficiency of test capacity limit in the nation at the moment† (Foxcroft, 2004). There are not many tests that have been created in SA, that represent the multicultural, multilingual and financial parts of the nation. South Africa flaunts eleven distinctive authority dialects and a variety of various societies and standards. In spite of the fact that, language and culture are both connected they are totally extraordinary and in this manner present individual difficulties to the appraisal procedure. Culture As indicated by Hall and Maramba (2001), the job of culture in brain science when all is said in done, has been of an optional sort and has gone about as a â€Å"moderator or qualifier of hypothetical recommendations thought to be widespread in scope† (as refered to in Gergen, Gulerce, Lock and Misra, 1996). Corridor and Maramba (2001:12) further proceed to state notwithstanding, that there is an expanding mindfulness that European American mental speculations might be of constrained importance in non †European American settings and subsequently by thinking about social issues, it can just assistance in making brain science increasingly far reaching and applicable. It is in this way imperative to comprehend the job that culture plays in the mental appraisal process. The way that culture has been fairly disregarded in mental testing turns into a significant entanglement as indicated by Foxcroft (2004), â€Å"the South African culture has an assorted variety of societies wherein gratefulness for the way of life of source exists close by varieties in cultural assimilation towards a Western norm† (as refered to in Claassen, 1997). Culture-decency of tests and pertinence across various gatherings of individuals has developed as probably the most significant subjects related with the reasonable and moral use and understanding of tests (van der Merwe, 2002) and consequently it is imperative that these targets are met. With this stated, the onus is on the mental evaluation professional to utilize alert when deciphering results particularly inside the setting of South Africa. Without measures with socially important substance and fitting standards, reasonable testing practice might be undermined in this way prompting test inclination. The discussion around norming The discussion around the norming of mental tests is a mind boggling one. The inquiry experts pose to themselves is whether standards ought to be utilized or not. Some state it is a method of â€Å"addressing the imbalances in culturally diverse uses of tests† (Paterson and Uys, 2005), others felt that making various standards for various gatherings could be viewed as oppressive and practically equivalent to politically-sanctioned racial segregation rehearses (Paterson &Uys, 2005). A remark from a member in the investigation done by Paterson and Uys (2005), put the entire discussion into viewpoint and expressed that, â€Å"You ought not build up a standard on those individuals for whom the test doesn't work. That is an essential: you can just standard on bunches where your test is sufficiently solid to use† (Paterson and Uys, 2005).

Friday, August 21, 2020

Homeschooled applicants

Homeschooled applicants Ive been promising an entry specifically for homeschooled applicants and other interested parties for a long time now; this is an early version of something that will eventually be posted as official content on the MIT Admissions homepage. That page will launch soon, and Id recommend bookmarking that page, and not this entry. But this should get the ball rolling a bit, I hope. MIT has a long history of admitting homeschooled students, and these students are successful and vibrant members of our community. Over the past 5-10 years, we have seen a surge in homeschooled applicants. Homeschooled applicants still make up less than 1% of our applicant pool, and homeschooled students corresponding still make up less than 1% of our student body, but these numbers are growing. These students come from urban, rural, and suburban neighborhoods; they have been schooled in the home and under the umbrella of larger communities; some have been granted a formal high school diploma, while others were not. Please note that we do not require a high school diploma or GED from our applicants. At MIT, we do not have separate requirements for homeschooled applicants. Homeschooled applicants, like all of our applicants, are considered within their context, which includes schooling choice, family situation, geographic, location, resources, opportunities, and challenges. However, we do have some tips for homeschooled students, based on successful applicants we have admitted in the past. One quality that we look for in all of our applicants is evidence of having taken initiative, showing an entrepreneurial spirit, taking full advantage of opportunities. Many of our admitted homeschooled applicants have really shined in this area. These students truly take advantage of their less constrained educational environment to take on exciting projects, go in depth in topics that excite them, create new opportunities for themseleves and others, and more. The vast majority of our admitted homeschool students have taken advantage of advanced classes outside the homeschool setting, such as through a local college or an online school such as EPGY. Transcripts of these courses, in addition to evaluation of the homeschooling portfolio, are very helpful. Some students will also take advantage of MITs OpenCourseWare. Most of our homeschooled students have taken advantage of extracurricular activities and community groups, such as community orchestras and theater, athletics groups, scouting, religious groups, volunteer work, work for pay, etc. Our homeschooled applicants, like all of our students, are active in their communities. Many (but certainly not all) of our homeschooled students have been active in summer programs. For some students, summer programs (see some recommended examples in this entry; some programs I have frequently seen in homeschooled applicants include CTY, TIP, PROMYS, MathCamp, RSI, Tanglewood, and Interlochen, among many others) are a great opportunity to work with other students from diverse backgrounds in a colloborative manner. Summer program mentors and job supervisors can also be great choices to write college recommendations. Extra recommendations can be especially helpful for many homeschooled applicants. We welcome a recommendation from a parent, but require at least three recommendations in total (usually a counselor and two teachers). We encourage you to submit additional recommendations (but dont submit more than 5 total recommendations) from those who know you well, such as coaches, mentors, job supervisors, clergy, etc. MIT has alumni volunteers called Educational Counselors throughout the world who conduct interviews on behalf of MIT Admissions. We strongly encourage all of our applicants to take advantage of the interview, if available. I hope this is somewhat helpful to those of you in the homeschool community. Im happy to take questions on this topic as well.

Sunday, May 24, 2020

Simple Exister Verb Conjugations in French

The French verb for to exist is  exister. This should be an easy one to remember because its so similar to the English word. Now, when you want to change it to the past tense existed, you will need to conjugate it. This is relatively simple and a quick lesson will show you how its done. Conjugating the French Verb  Exister Exister  is a  regular -ER verb, which is the most common verb conjugation pattern found in the French language. This means that once you learn how to conjugate  exister, you can apply the same endings to other verbs like à ©viter (to  avoid) and  emprunter  (to borrow), among countless others. To conjugate  exister  into the present, future, or imperfect past tense, begin by identifying the verb stem:  exist-. We will then add a new ending for each subject pronoun and tense. For instance, I exist is jexiste while we will exist is nous existerons. Its quite simple, particularly with a familiar word like this. To memorize these, practice them in context. Subject Present Future Imperfect j existe existerai existais tu existes existeras existais il existe existera existait nous existons existerons existions vous existez existerez existiez ils existent existeront existaient The Present Participle of Exister The  present participle  of exister  is  existant. Notice how this is as simple as adding -ant  to the verb stem, which is how most present participles are formed. This is a verb and can also be an adjective, gerund, or noun in certain contexts. The Past Participle and Passà © Composà © The  passà © composà ©Ã‚  is a common way to say the past tense existed in French. To form it, you need to attach the  past participle  existà ©Ã‚  to the subject pronoun and conjugate of  avoir  (an  auxiliary, or helping, verb). It comes together quite easily. For instance, I existed is jai existà © and we existed is nous avons existà ©. More Simple Exister  Conjugations to Learn Its important to concentrate on the  exister  forms above as theyre used most often. When youre comfortable with those, add the rest of these simple conjugations to your vocabulary.   The subjunctive form is used when the action of existing is uncertain. Likewise, the conditional verb mood relies on something:  if  this happens,  then  this will exist.  The passà © simple and imperfect subjunctive are reserved primarily for formal writing. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive j existe existerais existai existasse tu existes existerais existas existasses il existe existerait exista existt nous existions existerions existmes existassions vous existiez existeriez existtes existassiez ils existent existeraient existrent existassent To express   exister  in a short, direct statement, the imperative verb form may be used. When doing so, skip the subject pronoun as it is implied within the verb. Rather than tu existe,  use existe alone. Imperative (tu) existe (nous) existons (vous) existez

Wednesday, May 13, 2020

Enron The Financial Statement - 1461 Words

Enron was one of the biggest scandals in accounting history. Enron covered all their troubled assets in complex SPE s which then made their financial statements look appealing to potential investors. The auditor was also pressured into providing a complex financial statement that was very hard to read. Nearing the end, Enron used SPE s to cover troubled assets that were falling in value, transferring these assets meant their losses would be kept off the financial statement. The general guideline at the time of FASB was that only 3% of SPE s could be owned by an outside investor. Enron used many SPE s to increase capital and to park troubled assets, so they do not appear in the financial statement. This in turn increased the cash flow and profit on the financial statements, making it look like a low risk investment for investors. Enron incorporated mark-to-market accounting for their business in 1995 and used it for their trading transactions. As stated in (Journal of Accountancy, 2015) Under mark-to-market rules, whenever companies have outstanding energy-related or other derivative contracts (either assets or liabilities) on their balance sheets at the end of a particular quarter, they must adjust them to fair market value, booking unrealised gains or losses to the income statement of the period. A difficulty with application of these rules in accounting for long-term futures contracts in commodities such as gas is that there are often no quoted prices upon which toShow MoreRelatedFinancial Statement Analysis : Enron Corp1371 Words   |  6 Pages Enron Corp. (Enron), headquartered in Houston, Texas, is the subject of an equity report published on January 26, 2001 by two Bear Stearns’ equity analysts, Robert K. Winters, and Robert D. Franson. Enron is comprised of four major business segments: wholesale energy operations and services; retail energy services; broadband services; and transportation and distribution services. 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The merger made Enron the largest energy trader in the country and the seventh largest in the world. The company advanced into new fields of business by launching a broadband service unit and Enron online, where people can go to trade commodities. Enron rose quickly to become one of America’s most val uable company. It had a peak of $100 billion in revenueRead MoreENRON and Faudulent Record Keeping Practices1369 Words   |  6 PagesIntroduction Enron went from modestly outperforming the Standard Poor’s 500 in the early 1990’s to drastically outperforming it in 1999 and 2000. In 1999 and 2000, Enron stock increased 56 percent and 87 percent, respectively; compared with to only a 20 percent increase and 10 percent decline for the index during the same years (Healy and Palepu, 3 2003). 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After Houston Natural Gas merged with InterNorth, the former chairman of Houston Natural Gas, Kenneth Lay, was appointed as CEO of Enron. The Chief Executive Officer of Enron, Kenneth Lay’s ultimate goal was to make Enron â€Å"the world’s greatest company,† but unfortunately he failed to achieve his goa l. During the 1990s, Enron wasRead MoreThe Enron Scandal Of Enron1052 Words   |  5 Pagesaccounting firms have long played a role in convincing the public the authenticity of the corporates’ financial statements. However, the public started to become skeptical about accountants’ reliability when the Enron scandal occurred. In October 2001, SEC started an investigation against Enron for improper accounting practice. According Sherron S. Watkins, the former vice president for corporate development, Enron failed to disclose complicated deals with its partnerships to inflate the stock price. In aRead MoreEnron1042 Words   |  5 PagesLJM1 was created? LJM1 ignored some of Enron’s entries in the books that were missing. Outsiders owned less than 3% of the Special Purpose Entities equities. There was an error made by Arthur Andersen to let LJM’s financial statement to remain unconsolidated. If the financial statements had been consolidated, some of the errors could have been found. They may have even had some time to correct these errors before that had gotten so far out of control. There was not governing controls in place andRead MoreFraud Examination Enron Paper1140 Words   |  5 Pages1. Define the problem(s) Enron failed to record some of its transactions. Arthur Andersen did not allow the LJM financial statement to stay unconsolidated. 2. Analyze the situation - again, take a lessons learned approach. You might use the following questions as guides: A. What important internal controls were ignored when LJM1 was created? LJM1 ignored some of Enron’s entries in the books that were missing. Outsiders owned less than 3% of the Special Purpose Entities equities. There wasRead MoreSarbanes Oxley Act Of 20021410 Words   |  6 PagesThe Sarbanes-Oxley Act of 2002, also known as the SOX Act, is enacted on July 30, 2002 by Congress as a result of some major accounting frauds such as Enron and WorldCom. The main objective of this act is to recover the investors’ trust in the stock market, and to prevent and detect corporate accounting fraud. I will discuss the background of Sarbanes-Oxley Act, and why it became necessary in the first section of this paper. The second section will be the act’s regulations for the management, external

Wednesday, May 6, 2020

The Good, the Bad and Argumentative Thesis

The Good, the Bad and Argumentative Thesis Getting the Best Argumentative Thesis It's possible to discover immediate answers here. Nevertheless, it's very important that even once you decide on a persuasive thesis topic, you're cautious to think about the opposite standpoint. To assist you select an outstanding topic for management you must examine the suggestions below. Deciding upon an emotional topic is also a superb idea. The Downside Risk of Argumentative Thesis Every time you demand quick assistance by means of your task, contact on-line expert writing service which may prepare an argumentative essay on the subject you want. At our cheap essay writing service, you can be certain to find credible academic aid for a fair price, since the name of our site suggests. Another excellent idea is to locate reliable support online. You may always observe a strong thesis statement example on the website of the greatest online writing service. College writing, on the flip side, requires the usage of scholarly sources. Just take a while to speak to other people about the ideas you may want to research so you can decide how much information is available. Overwhelmingly, again and again, studies have proven the capability to write well is crucial to overall college success. The research within the paper needs to be cited a particular way. The Argumentative Thesis Stories This sort of essay is intended to persuade the reader to accept a specific viewpoint. You should select some facts that will present your audience an overall idea of your position. If you're part of the audience, a simple claim gives you a clue. A thesis creates a particular statement to the reader what you're going to be attempting to argue. Get the Scoop on Argumentative Thesis Before You're Too Late Employing an example supplied by the Purdue Online Writing Lab, the thesis Drug usage is detrimental to society is an instance of a thesis which is not specific enough. Be sure tha t your thesis isn't too wide. Buy thesis online means you desire a very best thesis writing site available on the internet from where you are able to purchase thesis that's original, authentic and non-plagiarized. This thesis reports on the analysis. Details of Argumentative Thesis Writing a persuasive, argumentative essay can be challenging, and at times it can find a little confusing. Then you'll need to revise your thesis statement while you're writing the paper. Just because the thesis comes towards the start of your paper does not necessarily mean you can write it first and then forget about doing it. Crafting an excellent thesis is just one of the most difficult pieces of the writing process, and thus do not expect to perfect it on the very first few tries. Argumentative Thesis at a Glance One's position on a particular topic is called a thesis. There are various approaches and various approaches to compose a thesis statement. If you try to compose a dissertation ba sed on a topic you are not certain of, it is going to show. Now that you know the four principal constituents of a fantastic thesis statement, I would like to give you more thesis statement examples. Keep reading to discover more about persuasive theses, and discover out how you are able to get a one of a kind and high standard persuasive thesis online. An excellent thesis statement will accomplish exactly the same thing. Above all, it makes a statement. Up in Arms About Argumentative Thesis? From time to time, a thesis statement can occupy more than 1 sentence. Your thesis statement is easily the most important sentence in your essay. A thesis is the principal argument of the text. It is a one or two sentence summary of the main purpose of the paper. The age at which people may receive a driver's license has to be increased to 19. Naturally, you would like your topic to be impressive, but be certain you pick a subject area where you truly feel comfortable working. Also, many times students who present this kind of thesis find it r ather tough to fill the assigned quantity of pages. There's no problem to receive expert assistance if you wind up tied to a distinct academic endeavor. Most Noticeable Argumentative Thesis Education scholars are continuously evolving the way that they think about how we learn and what's taught. To put it differently, the thesis has to be something that individuals could reasonably have differing opinions on. The college thesis needs to be opinionated and it needs to be written in such a manner that it could be challenged by somebody with an opposing view. You would find out interesting regions to write about in the event that you dig deep into the subject. Some citizens might think focusing on recycling programs in place of private automobiles have become the most efficient strategy. It is crucial to be aware that the variety of research topic entirely is determined by the interest of researcher but the researcher has to know the sources of information collection and the form of statistical technique employed in the analysis. So, once you are searching for a great small business management thesis topic, look over all your prior coursework. Writing an argumentative essay can at times be confusing since you don't necessarily understand how to compose a convincing argument. The Persuasive thesis comprises background information concerning the subject and mentions the resemblance and differences between either side. A thesis statement isn't a statement of fact. An excellent thesis statement is one which stays within a specific scope. Finding the most suitable arguments can help you prove your point and win. The claim component of a thesis statement formula denotes the point you're trying to make or the most important idea of the research paper. Regardless, a persuasive thesis not only elucidates one particular point of view, but in addition, it can help to devaluate an opposing viewpoint. Your strongest point needs to be revealed in the last body paragraph. Needless to say, how assertive you're in your thesis and the content you decide to include depends upon the sort of argumentative essay you're writing. To write a superb argumentative essay, there are four big pieces of the essay you're likely to have to know about. If you're new to writing argumentative essays, there are a couple of crucial factors which you can learn that may help you compose a greater argumentative essay. When it has to do with writing an argumentative essay, the most essential point to do is to select a topic and an argument you may really get behind. The Fundamentals of Argumentative Thesis That You Can Benefit From Starting Right Away Not only does this contribute to lung failure, but in addition, it has a negative influence on the liver and brain. Facts, ultimately, will always win out against how folks are feeling at a specific moment. If your thesis is something which is usually agreed upon or accepted as fact then there's not any r eason to attempt to persuade people. Some populations smoke more than 1 cigarette every day, and at times the extreme cases smoke as much as a pack or two a day.

Tuesday, May 5, 2020

Research on Mental Models

Question: Discuss about the Research on Mental Models. Answer: Introduction: My relationship with my husband is not working the way it should. Various issues are being faced by me and my spouse. We do not have a comfortable marriage and this makes us feel stifled in this relationship. Mental models that disempower or empower There are various elements that have shaped my thought processes. Addressing the data and the various coherent models which affect the relationships, I have come to the decision that there are various models that have affected my behavior. The models that have empowered me to a great level are- The theoretical models helped me out or empowered me to develop the models for the interactions that were going on between us. The coherent models have changed my way of thinking. The sanctity of the relationship between two persons as denoted by everyone is one factor that helps me in building a prominent working relationship. Another factor that helped me was the feeling of love and affection that is experienced by everyone. When interaction took place between us two, I got to know that my husband is a very caring and a gullible person. These models had updated my plans to marry him and see him as a positive person. These individual models had changed my subsequent plans and I got indulged into him. His caring attitude had let me believe that he is a positive person. This is how my models influenced me. This coherence of models had opened exciting avenues for me and these played a central role in my life. ( Fletcher and Fincham, 2013) The disempowering models include the circumstances gathered from the past relationships models. These create a perception in mind. As the past relationships that I had seen was of my mother and father. Theirs was not a subtle relationship, therefore, this had created a wrong impression in my mind. One of the most disempowering mental models for me is fatalism or defeatism. (Baxter, 2015) Impact of these models The impact of these disempowering mental models on my life is crucial. These have affected me to a great extent and therefore, this has led me to believe that there is possibly no way tha the world could be changed. I am affected by the perceptions that a person whether a male or a female would not change their inherent characteristics and that there is no way by which things could be changed. A persons characteristics are inalienable and therefore changing them is not an easy task. Therefore conflicts happen and this leads to problems. The other problem is that these past relationship models have also affected my way of thinking as these have created a limit on my thought processes. These disempowering models are true as these have been experienced and have happened in reality. Change in disempowering to empowering models The way I can turn the disempowering models into the empowering models is through communication. This would help me in the releasing the cog in my mindset and unleash the truth within. This interaction between us two would be helpful in removing the outdated models and mapping them out. References Fletcher, G., J.,O. and Fincham F.D. (2013). Cognition in Close Relationships. New Jersey: Psychology Press. Baxter, J. (2015). Barriers to a cocreative mindset disempowerment. Retrieved on January 5, 2017, from https://realise.jsbaxter.com.au/: https://realise.jsbaxter.com.au/cocreative-barriers-disempowerment/

Friday, April 3, 2020

Relevant Cost Essay Example

Relevant Cost Essay CHAPTER 13 SHORT-RUN DECISION MAKING: RELEVaNT COSTING 1 DISCUSSION QUESTIONS 1. Tactical decisions are short run in nature; they involve choosing among alternatives with an immediate or limited end in view. Strategic decisions involve selecting strategies that yield a long-term competitive advantage. 2. Depreciation is an allocation of a sunk cost. This cost is a past cost and will never differ across alternatives. 3. The salary of the supervisor of an assembly line with excess capacity is an example of an irrelevant future cost for an accept-or-reject decision. 4. Past costs can be used to help predict future costs. 5. Yes. Suppose, for example, that sufficient materials are on hand for producing a part for two years. After two years, the part will be replaced by a newly engineered part. If there is no alternative use for the materials, then the cost of the materials is a sunk cost and not relevant in a make-or-buy decision. 6. A complementary effect is the loss of revenue on a secondary product when the primary product is dropped. Thus, complementary effects may make it more expensive to drop a product. 7. A manager can identify alternatives by using his or her own knowledge and experience and by obtaining input from others who are familiar with the problem. . No. Joint costs are irrelevant. They occur regardless of whether the product is sold at the split-off point or processed further. 9. Yes. The incremental revenue is $1,400, and the incremental cost is only $1,000, creating a net benefit of $400. 10. No. If a scarce resource is used in producing the two products, then the product providing the gre atest contribution per unit of scarce resource should be selected. For more than one scarce resource, linear programming may be used to select the optimal mix. 11. If a firm is operating below capacity, then a price that is above variable costs will increase profits. MULTIPLE-CHOICE EXERCISES 13–1e 13–2d 13–3e 13–4c 13–5a 13–6c 13–7c 13–8c 13–9c 13–10c 13–11a 13–12d 3 CORNERSTONE EXERCISES Cornerstone Exercise 13–13 1. There are two alternatives: make the ingredient in-house or purchase it externally. 2. Relevant costs of making the ingredient in-house include direct materials, direct labor, and variable overhead (both manufacturing and marketing in nature). Relevant costs of purchasing the ingredient externally include the purchase price. 3. AlternativesDifferential MakeBuyCost to Make Direct materials$25,000—$25,000 Direct labor15,000—15,000 We will write a custom essay sample on Relevant Cost specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Relevant Cost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Relevant Cost specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Variable manufacturing overhead7,500—7,500 Variable marketing overhead10,000—10,000 Purchase cost—$60,000(60,000) Total relevant cost$57,500$60,000$(2,500) It is cheaper to make the ingredient in-house. This alternative is cheaper by $2,500. 4. AlternativesDifferential MakeBuyCost to Make Direct materials$25,000—$25,000 Direct labor15,000—15,000 Variable manufacturing overhead7,500—7,500 Variable marketing overhead10,000—10,000 Avoidable fixed plant overhead12,000a—12,000 Purchase cost—$60,000(60,000) Total relevant cost$69,500$60,000$9,500 Now it is cheaper to purchase the ingredient. This alternative is cheaper by $9,500. a$12,000 = $30,000 ? 0. 40 Cornerstone Exercise 13–14 1. costs and benefits of accepting the special order include the sales price of $4, direct materials, direct labor, and variable overhead. No relevant costs or benefits are attached to rejecting the order. 2. If the problem is analyzed on a unit basis: Differential Benefit to AcceptRejectAccept Price$4. 00$—$4. 00 Direct materials(1. 50)—(1. 50) Direct labor(2. 00)—(2. 00) Variable overhead(1. 00)—(1. 00) Decrease in operating income$(0. 50)$0$(0. 50) Operating income will decrease by $5,000 [($0. 50) ? 0,000 units] if the special order is accepted; therefore, the special order should be rejected. Cornerstone Exercise 13–15 1. The two alternatives are to keep the parquet flooring line or to drop it. 2. The relevant benefits and costs of keeping the parquet flooring line include sales of $300,000, variable costs of $250,000, machine rental cost of $30, 000, and supervision cost of $5,000. None of the relevant benefits and costs of keeping the parquet flooring line would occur under the drop alternative. 3. Differential KeepDropAmount to Keep Sales$300,000$—$300,000 Less: Variable expenses250,000—250,000 Contribution margin$50,000$—$50,000 Less: Machine rent(30,000)—(30,000) Supervision(5,000)—(5,000) Total relevant benefit (loss)$15,000$0$15,000 The difference is $15,000 in favor of keeping the parquet flooring line. Cornerstone Exercise 13–16 1. Previous contribution margin of the strip line was $175,000. A 25 percent decrease in sales implies a 25 percent decrease in total variable costs, so the contribution margin decreases by 25 percent. New contribution margin for strip = $175,000 – 0. 25($175,000) = $131,250. The reasoning is the same for the plank line, but the decrease is 20 percent. New contribution margin for plank = $80,000 – 0. 20($80,000) = $64,000. Therefore, if the parquet floor product line were dropped, the resulting total contribution margin for Hickory would equal $195,250 ($131,250 + $64,000). 2. Differential KeepDropAmount to Keep Contribution margin$305,000$195,250$109,750 Less: Machine rent(55,000)(25,000)(30,000) Supervision(30,000)(25,000)(5,000) Total$220,000$145,250$74,750 Notice that the contribution margin for the drop alternative equals the new contribution margins of the strip and plank lines ($131,250 + $64,000). Also, machine rent and supervision remain relevant across these alternatives. Now the analysis even more heavily favors keeping the parquet line. In fact, company income will be $74,750 higher if all three flooring product lines are kept as opposed to dropping the parquet line. Cornerstone Exercise 13–17 1. Revenue from logs = ($500 ? 8,000) = $4,000,000. 2. Revenue from further processing = $0. 75 ? (8,000 ? 800) = $4,800,000. Further processing cost = $0. 05 ? (8,000 ? 800) = $320,000. Income from further processing = $4,800,000 – $320,000 = $4,480,000. 3. Jack’s should process the logs into lumber because the company will make $4,480,000 versus the $4,000,000 it would make by selling the logs for use in cabins. Cornerstone Exercise 13–18 1. SwoopRufus Contribution margin per unit$5$15 Required machine time per unit? 0. 10a? 0. 50 Contribution margin per hour of machine time$50$30 a0. 10 = [pic]; 0. 50 = [pic] 2. Since the Swoop sweatshirt yields $50 of contribution margin per hour of machine time (which is higher than the $30 contribution margin per hour of machine time for Rufus), all machine time (i. e. , 7,000 hours) should be devoted to the production of Swoop sweatshirts. Units of Swoop = [pic] = 70,000 units The optimal mix is Swoop—70,000 units and Rufus—0 units. 3. Total contribution margin of optimal mix= (70,000 units Swoop)$5 = $350,000 Note: Cornerstone Exercise 13–18 (as well as Cornerstone 13–6) clearly illustrates a fundamentally important point involving relevant decision making with a constrained resource. The point is that when making this relevant decision, one should choose the option with the highest contribution margin per unit of the constrained resource—even if that option does not have the highest contribution margin per unit. For instance, in this exercise, Rufus’ contribution margin is three times greater than Swoop’s contribution margin ($15 gt; $5). However, because each Rufus sweatshirt requires more than three times as much machine time to produce than each Swoop sweatshirt (. 50 machine hour per Rufus sweatshirt gt; 0. 10 machine hour per Swoop sweatshirt), Swoop has a higher contribution margin per machine hour than does Rufus ($50 gt; $30). Cornerstone Exercise 13–19 1. SwoopRufus Contribution margin per unit$5$15 Required machine time per unit? 0. 10a? 0. 50 Contribution margin per hour of machine time$50$30 0. 10 = [pic]; 0. 50 = [pic] Cornerstone Exercise 13–19(Concluded) 2. Since Swoop yields $50 of contribution margin per hour of machine time, the first priority is to produce all of the Swoop sweatshirts that the market will take (i. e. , demands). Machine time required for maximum amount of Swoop = 50,000 maximum units ? 0. 10 hours of machine time required per Sw oop sweatshirt = 5,000 hours needed to manufacture 50,000 Swoop sweatshirts. Remaining machine time for Rufus sweatshirts= 7,000 – 5,000 = 2,000 hours Units of Rufus to be produced in remaining 2,000 hours= [pic] = 4,000 units Now the optimal mix is 50,000 units of Swoop sweatshirts and 4,000 units of Rufus sweatshirts. This mix will precisely exhaust the machine time available. 3. Total contribution margin of optimal mix= (50,000 units Swoop ? $5) + (4,000 units Rufus ? $15) = $310,000 Cornerstone Exercise 13–20 Price= Cost + Markup percentage ? Cost = $95,000 + 0. 15($95,000) = $95,000 + $14,250 = $109,250 Cornerstone Exercise 13–21 1. Desired profit= 0. 10 ? Target price = 0. 10 ? $350 = $35 2. Target cost= Target price – Desired profit = $350 – $35 = $315 4 EXERCISES Exercise 13–22 The correct order is 4, 5, 2, 6, 3, and 1. Exercise 13–23 Steps in Austin’s decision: Step 1:Define the problem. The problem is whether to continue studying at his present university or to study at a university with a nationally recognized engineering program. Step 2:Identify the alternatives. Events A and B. (Students may want to include event I—possible study for a graduate degree. However, future events indicate that Austin still defined his problem as in step 1 above. ) Step 3:Identify costs and benefits associated with each feasible alternative. Events C, E, F, and I. Students may also list E and F in step 5—they are included here because they may help Austin estimate future income benefits. ) Step 4:Total the relevant costs and benefits for each feasible alternative. No specific event is listed for this step, although we can assume that it was done, and that three schools were selected as feasible since event J mentions that two of three applications met with success. Step 5:Assess qualitative factors. Events D, E, F, G, and H. Step 6:Make the decision. Event J is certainly relevant to this. (What did Austin ultimately decide? He decided to stay at SMWU and finish his engineering degree. He also applied for—and won—summer internships with large West coast companies in the aerospace industry. Currently, he’s applying for jobs and [Plan B] looking into graduate programs. ) Exercise 13–24 1. The two alternatives are to make the component in-house or to buy it from Bryce. 2. AlternativesDifferential MakeBuyCost to Make Direct materials$12. 00—$12. 00 Direct labor8. 25—8. 25 Variable overhead3. 50—3. 50 Purchase cost—$25. 00(25. 00) Total relevant cost$23. 75$25. 00$(1. 25) 3. Zion should make the component in-house because operating income will be $12,500 ($1. 25 ? 0,000) higher than if the part were purchased from Bryce. Exercise 13–25 AlternativesDifferential MakeBuyCost to Make Direct materials$12. 00—$12. 00 Direct labor8. 25—8. 25 Variable overhead3. 50—3. 50 Avoidable fixed overhead*1. 501. 50 Purchase cost—$25. 00(25. 00) Total relevant cost$25. 25$25. 00$0. 25 *Avoidable fi xed overhead is the 75% of fixed overhead that would be eliminated if the component were no longer made in-house. Avoidable fixed overhead is relevant because if Zion makes the component, it will incur the cost, but if the component is purchased, that fixed overhead will not be incurred. Zion should purchase the component from Bryce because it will save $2,500 ($0. 25 ? 10,000) over making it in-house. Exercise 13–26 1. The two alternatives are (1) to accept the special order or (2) to reject the special order. 2. Direct materials$3. 00 Direct labor2. 25 Variable overhead1. 15 Total$6. 40 Relevant manufacturing costs are $6. 40 per unit so the gross profit per unit from the special order is $0. 60 ($7. 00 – $6. 40). The increase in gross profit is $9,000 (15,000 ? $0. 60). Exercise 13–27 In this case, it may be easier to deal with the total costs and revenues of the special order: Revenue ($7. 00 ? 5,000)$105,000 Less variable costs: Direct materials ($3. 00 ? 15,000)$45,000 Direct labor ($2. 25 ? 15,000)33,750 Variable overhead ($1. 15 ? 15,000)17,25096,000 Less labeling machine14,000 Loss on special order$(5,000) Smooth Move should reject the special order because it will reduce income by $5,000. Exercise 13–28 If Petoskey drops Conway, overall profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). Therefore, the overall impact of dropping Conway is that profit decreases by the 75,000 lost contribution margin. As a result, Petoskey should keep Conway because profits are higher with Conway than without Conway. Exercise 13–29 If Petoskey drops Conway, profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). In addition, Petoskey will avoid the $80,000 supervisory salary cost if it drops Conway. Therefore, the overall impact of dropping Conway is that profit decreases by the 75,000 lost contribution margin but increases by the lost supervisory salary of $80,000, which is a net increase in profit of $5,000. Therefore, Petoskey should drop Conway because profits are higher without Conway than with Conway. Exercise 13–30 If Petoskey drops Conway, profit will decrease by $75,000 as a result of the lost contribution margin ($300,000 – $225,000). Note that the direct fixed expense for depreciation is a sunk cost and not relevant to the decision (i. e. , it will remain unchanged whether Conway is kept or dropped). In addition, Petoskey will avoid the $80,000 supervisory salary cost if it drops Conway. Finally, if Petoskey drops Conway, 20% of Alanson’s contribution margin, or $33,000 (i. e. , . 20 ? $165,000), will also be lost as Conway customers shop elsewhere for Alanson. Therefore, the overall impact of dropping Conway is that profit decreases by the lost Conway contribution margin of $75,000, increases by the lost Conway supervisory salary of $80,000, and decreases by the lost Alanson contribution margin of $33,000, which is a net decrease in profit of $28,000. Therefore, Petoskey should keep Conway because profits are higher with Conway than without Conway. Exercise 13–31 1. Contribution margin if HS is sold at split-off= $8 ? 20,000 = $160,000 2. Contribution margin if HS is processed into CS: Revenue ($45 ? 4,000)$180,000 Less further processing cost34,000 Contribution margin$146,000 Bozo should sell HS at split-off; profit from selling at split-off will be $14,000 higher ($160,000 – $146,000) than if it were processed into CS. Exercise 13–32 1. RenoTahoe Unit contribution margin$120$75 Painting department hours? 5? 3 Contribution margin per unit scarce resource$24$25 . Assuming no other constraints, the optimal mix is zero units of Reno and 820 units of Tahoe. Total painting department time is 2,460 hours per year; if all of them are devoted to Tahoe production, then 820 ([pic]) units of Tahoe can be produced. 3. Contribution margin = ($120 ? 0) + ($75 ? 820) = $61,500 Exercise 13–33 1. If 500 units of each p roduct can be sold, then the company will first make and sell 500 units of Tahoe (the product with the higher contribution margin per hour of painting department time). This will take 1,500 (500 units ? 3 hours) hours of painting department time, leaving 960 (2,460 – 1,500) hours for Reno production. This time will yield 192 ([pic]) units of Reno. Optimal mix: 192 units Reno, 500 units Tahoe 2. Total contribution margin = ($120 ? 192) + ($75 ? 500) = $60,540 Exercise 13–34 1. Price of carved bear candle = $12. 00 + (0. 8 ? $12) = $21. 60 2. Price of scented votive candle = $1. 10 + (0. 8 ? $1. 10) = $1. 98 Exercise 13–35 1. Desired profit= 0. 25 ? Target price = 0. 25 ? $75 = $18. 75 2. Target cost= Target price – Desired profit = $75 – $18. 75 = $56. 25 Exercise 13–36 1. The amounts Heather has spent on purchasing and improving the Grand Am are irrelevant because these are sunk costs. . Alternatives Cost ItemRestore Grand AmBuy Neon Transmission$2,000 Water pump400 Master cylinder1,100 Sell Grand Am0$(6,400) Cost of new car09,400 Total$3,500$3,000 Heather should sell the Grand Am and buy the Neon because it provides a net savings of $500. Note: Heather should consider the qualitative factors. If she restores the Grand Am, how much longer will i t last? What about increased license fees and insurance on the newer car? Could she remove the stereo and put it in the Neon without greatly decreasing the Grand Am’s resale value? Exercise 13–37 1. If the analysis is done using total costs, each variable cost as well as the purchase price will be the unit cost multiplied by 35,000 units. The direct fixed overhead of $77,000 is avoidable if the part is purchased. MakeBuy Direct materials$210,000$0 Direct labor70,0000 Variable overhead52,5000 Fixed overhead77,0000 Purchase cost0385,000 Total relevant costs$409,500$385,000 Blasingham should purchase the part. 2. Maximum price = [pic] = $11. 70 per unit 3. Income would increase by $24,500 ($409,500 – $385,000). Exercise 13–38 1. MakeBuy Direct materials$210,000$0 Direct labor70,0000 Variable overhead52,5000 Purchase cost0385,000($11 ? 5,000) Total relevant costs$332,500$385,000 Blasingham should continue manufacturing the part. 2. Maximum price = [pic] = $9. 50 per unit 3. Income would decrease by $52,500 ($385,000 – $332,500). 5 PROBLEMS Problem 13–39 1. If the special order is accepted: Revenues ($7 ? 100,000)$700,000 Direct materials ($2 ? 100,000)(200,000) Direct labor ($1 ? 100,000)(100,000) Variable overhead ($3 ? 100,000)(300,000) Total net benefit$100,000 Fixed overhead and selling costs are irrelevant. If the special order is rejected, there will be no impact on income. Therefore, the quantitative analysis is $100,000 in favor of accepting the special order. . The qualitative factors are those that cannot be easily quantified. The company is faced with a problem of idle capacity. Accepting the special order would bring production up to near capacity and allow the company to avoid laying off employees. This would also enhance the company’s community image. The special-order price is well below the company’s normal price. Will this have a potential impact on regular customers? Considering the fact that the customer is located in a region not usually served by the company, the likelihood of an adverse impact on reg ular business is not high. Problem 13–40 1. Cost ItemMakeBuy Raw materialsa$218,000$0 Direct laborb70,2000 Variable overheadc20,8000 Fixed overheadd58,0000 Purchase coste0340,000 $367,000$340,000 a($70 ? 2,000) + ($130 ? 600). b$27 ? 2,600. c$8 ? 2,600. d$26,000 + $32,000. e($125 ? 2,000) + ($150 ? 600). Net savings by purchasing: $27,000. Hetrick should purchase the crowns rather than make them. Problem 13–40(Concluded) 2. Qualitative factors that Hetrick should consider include quality of crowns, reliability and promptness of producer, and reduction of workforce. 3. It reduces the cost of making the crowns to $335,000, which is less than the cost of buying. . Cost ItemMakeBuy Raw materials$316,000$0 Direct labor108,0000 Variable overhead32,0000 Fixed overhead58,0000 Purchase cost515,000 $514,000$515,000 Hetrick should produce its own crowns if demand increases to this level because the fixed overhead is spread over more units. Problem 13–41 1. @ 600 lbs. Process FurtherSellDifference Revenuesa$24,000$7,200$16,800 Bagsb0(39)39 S hippingc(384)(60)(324) Grindingd(1,500)0(1,500) Bottlese(2,400)0(2,400) $19,716$7,101$12,615 a600 ? 10 ? $4 = $24,000; $12 ? 600. b$1. 30 ? [pic]. c[pic] ? $1. 60 = $384; $0. 10 ? 600 = $60. d$2. 50 ? 600. 10 ? 600 ? $0. 40. Zanda should process depryl further. 2. [pic] = $21. 025 additional income per pound $21. 025 ? 265,000 = $5,571,625 Problem 13–42 1. System ASystem BHeadsetTotal Sales$45,000$32,500$8,000$85,500 Variable expenses20,00025,5003,20048,700 Contribution margin$25,000$7,000$4,800$36,800 Direct fixed cost526a11,158b1,016c12,700 Segment margin$24,474$(4,158)$3,784$24,100 Common fixed cost18,000 Operating income$6,100 a$45,000/$85,500 ? $18,000 = $9,474; $10,000 – $9,474 = $526. b$32,500/$85,500 ? $18,000 = $6,842; $18,000 – $6,842 = $11,158. c$8,000/$85,500 ? 18,000 = $1,684; $2,700 – $1,684 = $1,016. 2. System AHeadsetTotal Sales$58,500$6,000$64,500 Variable expenses26,0002,40028,400 Contribution margin$32,500$3,600$36,100 Direct fixed cost s5261,0161,542 Segment margin$31,974$2,584$34,558 Common fixed costs18,000 Operating income$16,558 System B should be dropped. 3. System ASystem CHeadsetTotal Sales$45,000$26,000$7,200$78,200 Variable expenses20,00013,0002,88035,880 Contribution margin$25,000$13,000$4,320$42,320 Direct fixed costs52611,1581,01612,700 Segment margin$24,474$1,842$3,304$29,620 Common fixed costs18,000 Operating income$11,620 Replacing B with C is better than keeping B, but not as good as dropping B without replacement with C. Problem 13–43 1. Steve should consider selling the part for $1. 85 because his division’s profits would increase $12,800: AcceptReject Revenues (2 ? $1. 85 ? 8,000)$29,600$0 Variable expenses16,8000 Total$12,800$0 Pat’s divisional profits would increase by $18,400: AcceptReject Revenues ($32 ? 8,000)$256,000$0 Variable expenses: Direct materials ($17 ? 8,000)(136,000)0 Direct labor ($7 ? 8,000)(56,000)0 Overhead ($2 ? 8,000)(16,000)0 Component (2 ? $1. 85 ? 8,000)(29,600) 0 Total relevant benefits$18,400$0 2. Pat should accept the $2 price. This price will increase the cost of the component from $29,600 to $32,000 (2 ? $2 ? 8,000) and yield an incremental benefit of $16,000 ($18,400 – $2,400). Steve’s division will see an increase in profit of $15,200 (8,000 units ? 2 components per unit ? $0. 95 contribution margin per component). 3. Yes. At full price, the total cost of the component is $36,800 (2 ? $2. 30 ? 8,000), an increase of $7,200 over the original offer. This still leaves an increase in profits of $11,200 ($18,400 – $7,200). (See the answer to Requirement 1. ) Problem 13–44 1. Markup = [pic] = 0. 63, or 63% . Direct materials$1,800 Direct labor1,600 Overhead800 Total cost$4,200 Add: Markup2,646 Initial bid$6,846 Problem 13–45 1. BasicStandardDeluxe Price$9. 00$30. 00$35. 00 Variable cost6. 0020. 0010. 00 Contribution margin$3. 00$10. 00$25. 00 ? Machine hours? 0. 10? 0. 50? 0. 75 Contribution margin per machine hour$30. 00$20. 00$33. 33 The com pany should sell only the deluxe unit with contribution margin per machine hour of $33. 33. Sealing can produce 20,000 ([pic]) deluxe units per year. These 20,000 units, multiplied by the $25 contribution margin per unit, would yield a total contribution margin of $500,000. . First, produce and sell 12,000 deluxe units, which would use 9,000 machine hours. Then, produce and sell 50,000 basic units, which would use 5,000 machine hours. Finally, with the remaining 1,000 machine hours, produce 2,000 standard units. Total contribution margin= ($3 ? 50,000) + ($25 ? 12,000) + ($10 ? 2,000) = $470,000 Problem 13–46 1. The company should not accept the offer because the additional revenue is less than the additional costs (assuming fixed overhead is allocated and will not increase with the special order): Incremental revenue per box$4. 20 Incremental cost per box4. 25 Loss per box$(0. 05) Total loss: $0. 05 ? 5,000 = $250 2. Costs associated with the layoff: Increase state UI premiums (0. 01 ? $1,460,000)$14,600 Notification costs ($25 ? 20)500 Rehiring and retraining costs ($150 ? 20)3,000 Total$18,100 The order should be accepted. The loss of $250 on the order is more than offset by the $18,100 savings by not laying off employees. Problem 13–47 1. Sales$263,000 Costs223,000 Operating profit$40,000 2. SellProcess FurtherDifference Revenues$40,000$75,000$35,000 Further processing cost023,90023,900 Operating income (loss)$40,000$51,100$11,100 The company should process Delta further because gross profit would increase by $11,100 if it were processed further. (Note: Joint costs are irrelevant to this decision because the company will incur them whether or not Delta is processed further. ) Problem 13–48 1. ($30 ? 2,000) + ($60 ? 4,000) = $300,000 2. JunoHera Contribution margin$30$60 ? Pounds of material? 2? 5 Contribution margin/pound$15$12 Norton should make as much of Juno as can be sold and then make Hera. 2,000 units of Juno ? 2 = 4,000 pounds 16,000 pounds – 4,000 pounds = 12,000 pounds for Hera Hera production = [pic] = 2,400 units Product mix is 2,000 Juno and 2,400 Hera. Total contribution margin= (2,000 ? $30) + (2,400 ? $60) = $204,000 Problem 13–49 1. ProcessDifferential Amount SellFurtherto Process Further Revenues$24,000$33,000$9,000 Processing cost—4,1004,100 Total$24,000$28,900$4,900 Germain should be processed further as it will increase profit by $4,900 for every 1,000 liters. 2. ProcessDifferential Amount SellFurtherto Process Further Revenues$24,000$33,000$9,000 Processing cost—(4,100)(4,100) Distribution cost—(800)(800) Commissions—(3,300)(3,300) Total$24,000$24,800$800 Germain should be processed further as it will increase profit by $800 for every 1,000 liters. Note that the liability issue was not quantified so it would need to be considered as a qualitative factor, further reducing the attractiveness of making geraiten. Problem 13–50 1. Monthly cost for FirstBank: Checking accounts: Maintenance fees ($5 ? 6)$30 Foreign DR/CR ($0. 10 ? 200)20 Returned checks ($3 ? 25)75 Earnings on deposits ($0. 50 ? 300)(150)$(25) Credit card fees ($0. 50 ? 4,000)2,000 Wire transfers [($15 ? 40) + ($50 ? 60)]3,600 Line of credit charges [pic]($100,000)500 Internet banking charges20 Total monthly charges$6,095 One-time Internet setup fees ($15 ? 6 accounts)$90 Problem 13–50(Concluded) Monthly cost for Community Bank: Checking accounts: Returned checks ($2 ? 25)$50 Credit card fees Per item ($0. 50 ? 4,000)$2,000 Batch processing ($7 ? 20)1402,140 Wire transfers ($30 ? 100)3,000 Line of credit charges [pic] ($100,000)583 Total monthly charges$5,773 Monthly cost for RegionalOne Bank: Checking accounts: Foreign DR/CR ($0. 20 ? 200)$40 Returned checks ($3. 80 ? 25)95 Earnings on deposits ($0. 30 ? 300)(90)$45 Credit card fees ($0. 50 ? 4,000)2,000 Wire transfers [($10 ? 40) + ($55 ? 60)]3,700 Line of credit charges [pic] ($100,000)542 Internet banking charges20 Total monthly charges$6,307 Community Bank has the lowest overall monthly fees. On quantitative factors alone, it would be chosen. 2. If the full online banking access were crucial, Community Bank would be eliminated immediately. This leaves FirstBank and RegionalOne Bank. The two sets of monthly costs are similar, $6,095 for FirstBank versus $6,307 for RegionalOne. Now, the banking relationship, comfort level of Kicker with the loan officer, and confidence in the bank’s ability to respond quickly and appropriately to Kicker’s needs will be the deciding factors. Additionally, some further negotiation would probably be done—for example, on the interest rate on the line of credit. 6 CASES Case 13–51 1. Pamela should not have told Roger about the deliberations concerning the power department because this is confidential information. She had been explicitly told to keep the details quiet but deliberately informed the head of the unit affected by the potential decision. (Standard II: 1) Her revelation may be interpreted as actively or passively subverting the attainment of the organization’s legitimate and ethical objectives. 2. The romantic relationship between Pamela and Roger sets up a conflict of interest for this particular decision, and Pamela should have withdrawn from any active role in it. (Standard III: 1) However, she should definitely provide the information she currently has about the cost of eliminating the power department. To not do so would be active subversion of the organization’s legitimate and ethical objectives. Moreover, she has the obligation to communicate information fairly and to disclose all relevant information that could reasonably be expected to influence an intended user’s understanding. In addition, however, Pamela should discuss the qualitative effects of eliminating the power department. The effects on workers, community relations, reliability of external service, and any ethical commitments the company may have to its workers should all enter into the decision. Pamela should communicate the short-term quantitative effects and express her concerns about the qualitative factors. She should also project what the costs of operating internally would be for the next five years and compare that with estimates of the costs of external acquisition. Case 13–52 1. Salesa$3,751,500 Less: Variable expensesb2,004,900 Contribution margin$1,746,600 Less: Direct fixed expensesc1,518,250 Divisional margin$228,350 Less: Common fixed expensesc299,250 Operating (loss)$(70,900) aBased on sales of 41,000 units Let X = Units sold [pic]+ [pic]= $3,751,500 $183X= $7,503,000 X= 41,000 units b[pic] =$66. 40Manufacturing cost 20. 00Fixed overhead $46. 40Per internal unit variable cost 5. 00Selling $51. 40Per external unit variable cost Variable costs= ($46. 40 ? 20,500) + ($51. 40 ? 20,500) = $2,004,900 Fixed selling and admin: $1,100,000 – $5(20,500) = $997,500 Direct fixed selling and admin: 0. 7 ? $997,500 = $698,250 Direct fixed overhead: $20 ? 41,000 = $820,000 Total direct fixed expenses = $698,250 + $820,000 = $1,518,250 Common fixed expenses = 0. 3 ? $997,500 = $299,250 2. KeepDrop Sales$3,751,500$— Variable costs(2,004,900)(2,050,000)* Direct fixed expenses(1,518,250)— Annuity—100,000 Total$228,350$(1,95 0,000) *$100 ? 20,500 (The units transferred internally must be purchased externally. ) The company should keep the division. Case 13–53 Answers will vary.

Sunday, March 8, 2020

Winged Victory - The Original Female Icon essays

Winged Victory - The Original Female Icon essays The Winged Victory: The Original Female Icon In many regions of the Mediterranean world during first century B.C., art began to take on a new design. Before the coming of the Romans and the conquests of Alexander the Great, the art of the ancient Greeks was taken to a whole new level. The often used classical ideas which always consisted of rationality, order and harmony was abandoned for a more dramatic, intense, human creation. Artists and sculptors of this time period, also called the Hellenistic Era, established that although they could sculpt gods and heroes, they also could create your normal every day human too. The way a viewer of Greek art could tell whether it was classical or Hellenistic was if it displayed emotion/motion or not. The most famous and considered the finest Hellenistic Greek sculpture, Nike of Samothrace, represents the Greek passion for beauty, strength and power. I instantly became attracted to this very beautiful piece of artwork, because of its sense of power and movement. Nike was created by a Rhodian sculptor between 220 and 190 B.C. Nike was discovered on the Aegean island of Samothrace in 1863 and immediately sent to the Louvre Museum in Paris, where it is displayed on the landing of the Daru Staircase. The goddess Nike was originally placed upon the front of a ship in order to award victory in battle. I can tell by the way the draperies are intensely wrapped around her body that the artist wanted the viewer to feel her struggle against the sea. In fact, Nike has been called a Hellenistic masterpiece because of this certain feeling of movement. It is also one of the very few sculptures with wings that have caught my eye because most wings are not equipped with such astonishing size and detail. The Nike of Samothrace or The Winged Victory is the goddess of victory in Greek Mythology. I feel that the headless, armless, eight foot tall figure of Nike symbol ...

Thursday, February 20, 2020

IT Database Research Paper Example | Topics and Well Written Essays - 1000 words

IT Database - Research Paper Example ns† (Microsoft Dynamics), and one wants these activities not to create long backlogs which may hinder with the operation of new asynchronous activities. Separating server roles reduces time for new activities to take place. 3. The N organization must secure its database through strong passwords so that it is made sure that no unauthorized person accesses the database and misuses or steals the stored information. The administrator should take care of where that password is stored and must use encryption classes to protect it. Passwords are a strong obstacle to hackers and harmful operations. 4. Grant, Revoke and Deny are user permissions which are the statements â€Å"to give or take away permissions from a user or role† (Chigrik). The GRANT statement assigns permissions to statements and objects; the DENY permission denies access to the security accounts from inheriting permissions; and, the REVOKE statement removes the GRANT or DENY permissions from user roles. 5. When a flaw is observed in the database, a security patch is used to remove it. Keeping the system patched and up-to-date is the only solution that prevents vulnerabilities. Patch softwares must be regularly updated to receive automatic and critical patch updates. Windows Update website must be visited regularly, and tools like Microsoft Baseline Security Analyzer (MBSA) must be used to scan and identify vulnerabilities. 6. Virus protection has become very crucial to ensure data protection in the database. Virus scanners must be installed in the system (Strebe 141) to protect the database from vulnerable virus attacks. Just purchasing a CD is not enough. Most companies want the user to subscribe with them to receive regular updates which are necessary to counter new viruses. 7. It is important to maintain regular backups of the back-end database so that the data can be retrieved in case of physical security damage, virus attack, data stealth, and other such harmful activities which result in total

Wednesday, February 5, 2020

Personality Description Paper Essay Example | Topics and Well Written Essays - 750 words

Personality Description Paper - Essay Example Personality, hence, has an impact on future success in the school and the workplace. This student is conscientious and analytical, but sensitive to the emotions and needs of others, and he works best with people who are creative, logical, and empathic, which has implications for being a transformational leader with contingency framework values. Some of the defining traits of this student are conscientiousness and analytical thinking. As a non-native speaker, it is important to work extra hard in completing assignments and doing school work. According to the temperament graph and feedback from others, the student is dedicated in self-improvement. He shows conscientiousness in enhancing the skills and knowledge needed to complete academic tasks. Furthermore, this student shows persistence in going beyond mediocrity. The Johari window information reveals a strong similarity between what people see and the hidden area of this student, especially regarding determination. This student believes that hard work pays, and his friends and classmates see that he is a hard working student and team member. The blind self shows that these friends think that sometimes, this student is underestimating his growth. They say that he is pushing himself too hard at times and being too critical of his achievements. These sentiments give an idea to this student that he must be a perfectionist to some extent because of high expectations of his own skills. The hidden area in the Johari window is believed to be extroversion. His classmates think that he is an extrovert because of his efforts in socializing with others and being sensitive to their emotions. In reality, this student sees himself as more of an introvert. The MBTI or Myers-Briggs Type Indicator supports this personal assessment, where this student finds solitude in thinking and working alone. Nevertheless, when needed to work in groups, he is willing to adapt and to become a leader or

Monday, January 27, 2020

Treatments for Hormone Sensitive Breast Cancer

Treatments for Hormone Sensitive Breast Cancer Rae Broz Oestrogen inhibiting Tamoxifen Citrate; an Antineoplastic Agent used to Treat Hormone Sensitive Breast Cancer The Hormone Oestrogen (E) fuels female breast growth production at puberty. Within the breast of mature women, there are milk ducts called lobes which branch out to form lobules or acinus. Together, these are called the terminal lobular unit (TDLU) (Bullock, 2013, pp. 917-918). Due to the various hormonal cycles that happen during a woman’s lifetime including, but not limited to child birth, Oestrogen and Progesterone levels are continuously fluctuating causing constant remodelling of the breast tissue. For example, menstruation causes the breast tissue to become increasingly vascular and encourages acinar tissue and ductal growth. Ancinar tissue converts to secretory glands through the release of progesterone at the luteal stage of the menstrual cycle. At this stage the terminal ducts are also dilated. (Craft. J, 2011, p. 951) Mitotic stem cell division is increased within the TDLU during these stages leading to the development and renewal of the epithelial lining, increasing the chance of cell mutations in the TDLU an area where the majority of breast cancer (BC) occur (Craft. J, 2011, p. 983). Studies show a positive sign of hormone sensitive BC is the increased amount of Oestrogen receptors (ERÃŽ ±). The more ErÃŽ ±s in the affected cells, the greater affinity with E, therefore cell reproduction rises, leading to faster BC cell replication (Patani, 2014). A benign tumor within the breast will remain localized and closely resembles normal epithelium cells within the tissue. Growth is at a slow rate within the TDLU, unlike a malignant (cancerous) tumor. The malignant tumor grows rapidly differentiating from the normal epithelial cell. It invades other tissue space and nearby blood and lymph vessels explaining why BCs easily spread into the lymphatic system and other areas of the reproductive system. Risk factors affecting hormone sensitive breast cancer development in women are Post-menopausal obesity and the woman’s age at the birth of her first child, as connections between older mothers and obese post-menopausal women to ERÃŽ ± positive BC have been discovered (Yager Davidson, 2006). Tamoxifen Citrate (Trans-1-[4- (2-dimethylaminoethoxy) phenyl] 1, 2 -diphenyl-1 –butene) is a non-steroidal drug and an antineoplastic agent called a selective estrogen receptor modulator (SERM) (Marrero-Alonso et al., 2013). It is recommended as part of the treatment of hormone sensitive breast cancer due to its affinity with ERÃŽ ± acting as an antagonist to E, slowing cell division within the breast consequently stopping the progression of the BC (Bryant, 2011, p. 822). Tamoxifen is given orally, absorbed in the gastro intestinal tract and metabolized in the liver by the enzymes CYP-450, 2D6 and 2C9. (Mandlekar, 2000 #20) Metabolites, produced are the ERÃŽ ± receptor binding 4-hydroxytamoxifen (OHT) and N-desmethyltamoxifen (DMT). Both have anti Oestrogen affects very close to their parent drug and cause apoptosis of BC cells. After dosing, various serum levels of Tamoxifen and metabolites were found within the lungs, liver ovaries and the endometrium and corpes luteum of the uterus, also in metastases within the brain and pancreas (Health Communication, 2004). Levels peak in about 3-6hours post a 10mg dose and reach a steady state around 4 weeks of therapy. They bind to albumin and are excreted mainly in the faeces so have a long half-life 5-7 days for Tamoxifen and 10-14 days for DMT (Health Communication, 2004). Due to the metabolism of Tamoxifen and its metabolites, there is a risk of serum accumulation in prolonged treatment and or patients with poor hepatic function dosing regimens major need intermittent adjustment according to serum level findings. (Health Communication, 2004). Phenytoin lowers Tamoxifen metabolism and should therefore not be used concurrently with Tamoxifen for extended periods of time unless a therapeutic drug (Endoxifen) monitoring strategy is utilized as Tamoxifen will lose effectiveness. (Gryn, Teft, Kim, 2014). It has been found that Tamoxifen treatment in postmenopausal women is beneficial in reducing calcium loss by reducing apoptosis of osteoclasts thus sustaining bone density (Nakamura et al., 2007). This unfortunately is not the case in premenopausal women; in these cases osteoporosis is often increased with the use of Tamoxifen, dependent on whether chemotherapy had caused amenorrhea or not (Vehmanen, Elomaa, Blomqvist, Saarto, 2006). Tamoxifen use has been linked to increased episodes of deep vein thrombosis (VTE) in women using the drug in breast cancer prevention treatment (Decensi et al., 2005). Finally patients receiving Tamoxifen treatment for breast cancer long term ( > five years) are at greater risk of mortality from endometrial cancer than those who did not receive Tamoxifen (Jones et al., 2012). Word count: 687 Reflection I hope I have created a better assignment this time round. I found the tutorial held on the 29/4/2014 very helpful as was the typed feedback sheet. I printed the latter out and sat it beside me while I typed out my assignment, along with the rubric and learning outcomes from the subject outline, referring to them often. The handwritten feedback was a little harder to decipher but I managed ok. My suggestion would be to type in an alternate colour e.g. Red for the feedback remarks on the actual assignment. I have learnt a lot from this assignment both about the subject and myself. I have incorporated more information into this assignment and have not included any quotes or paraphrasing from any of the texts I have used. The only similarities shown in turnitin were from my previous assignment. I have to say even with the setback I have enjoyed it. Word count: 151 References Bryant, B. a. K., K. (2011). Pharmacology for health professionals. Chatswood, NSW, Australia: Elsevier. Bullock, S. a. H., Majella. (2013). Principles of Pathophysiology. Frechs Forest, NSW, Australia: Pearson. Craft. J, G. C. a. t. A. (2011). Understanding Pathophysiology. Chatswood, NSW, Australia: Elsevier. Decensi, A., Maisonneuve, P., Rotmensz, N., Bettega, D., Costa, A., Sacchini, V., . . . Veronesi, U. (2005). Effect of tamoxifen on venous thromboembolic events in a breast cancer prevention trial. Circulation, 111(5), 650-656. doi: 10.1161/01.cir.0000154545.84124.ac Gryn, S. E., Teft, W. A., Kim, R. B. (2014). Profound reduction in the tamoxifen active metabolite endoxifen in a patient on phenytoin for epilepsy compared with a CYP2D6 genotype matched cohort. Pharmacogenetics and Genomics, Publish Ahead of Print, 10.1097/FPC.0000000000000051. Health Communication, N. (2004). MIMS Online. from Health Communication Network Jones, M., van Leeuwen, F., Hoogendoorn, W., Mourits, M., Hollema, H., van Boven, H., . . . Swerdlow, A. (2012). Endometrial cancer survival after breast cancer in relation to tamoxifen treatment: Pooled results from three countries. Breast Cancer Research, 14(3), R91. Marrero-Alonso, J., Morales, A., Garcà ­a Marrero, B., Boto, A., Marà ­n, R., Cury, D., . . . Dà ­az, M. (2013). Unique SERM-like properties of the novel fluorescent tamoxifen derivative FLTX1. European Journal of Pharmaceutics and Biopharmaceutics, 85(3, Part B), 898-910. doi: http://dx.doi.org/10.1016/j.ejpb.2013.04.024 Nakamura, T., Imai, Y., Matsumoto, T., Sato, S., Takeuchi, K., Igarashi, K., . . . Kato, S. (2007). Estrogen prevents bone loss via estrogen receptor alpha and induction of Fas ligand in osteoclasts. Cell, 130(5), 811-823. doi: 10.1016/j.cell.2007.07.025 Patani, N. a. M. L. A. (2014). Understanding response and resistance to oestrogen deprivation. Molecular and Cellular Endocrinology, Volume 382(1), 683-894. Vehmanen, L., Elomaa, I., Blomqvist, C., Saarto, T. (2006). Tamoxifen treatment after adjuvant chemotherapy has opposite effects on bone mineral density in premenopausal patients depending on menstrual status. J Clin Oncol, 24(4), 675-680. doi: 10.1200/jco.2005.02.3515 Yager, J. D., Davidson, N. E. (2006). Estrogen Carcinogenesis in Breast Cancer. New England Journal of Medicine, 354(3), 270-282. doi: doi:10.1056/NEJMra050776

Sunday, January 19, 2020

Does Increased Carbon Dioxide Emissions Cause Global Warming? Essay

The warming of the Earth’s atmosphere is one of the most important environmental issues in the world today. The volatile climate and changes of heat in the atmosphere are connected with an increase of large amounts of greenhouse gases in the atmosphere. It is often talked about that the primary reason why the global warming situation is increasing is due to the increase of the amount of greenhouse gases present in the Earth’s atmosphere, primarily the amount of carbon dioxide emissions. The increased carbon dioxide amount in the atmosphere that causes global warming is a cause of concern for many people because of its potential dangerous effects to the Earth and the environment. However, there are opposing arguments against this claim, and they refute that it is not accurate to mainly attribute the problem of global warming to the increasing carbon dioxide emission caused by the activities of humans. Audience My audience will be the one’s opposing the claim that carbon dioxide emissions cause global warming. The one’s opposing this claim believes that global warming is natural and the greenhouse gases do not cause global warming. That is true to some extent; however, if we did not build all of the industrial plants after the Industrial Revolution, which produces all of the carbon dioxide emissions global warming would not be as bad. To many scientists global warming refers to the observation that the Earth is warming, without any indication of what might be causing the warming of the atmosphere. This definition indicates that global warming can be due to various factors, and one of these reasons includes the greenhouse effect. The greenhouse effect, meanwhile, is a warming near the surface of the Earth that results whe... ...make our planet the only planet known to be habitable. I was able to use this book to better improve my reader’s knowledge of global warming and the effects of global warming. "What is Global Warming? - National Wildlife Federation." Home - National Wildlife Federation. National Wildlife Federation, n.d. Web. 18 Nov. 2011. . This article defines global warming and talks about how it is happening now. The article also goes in depth of how global warming is caused by humans and the effects that global warming are causing. Another thing the article talks about is what we can do to solve the problem of global warming. This article helped me by explaining the reasons of global warming and also by telling me ways that the global warming issue can be fixed. Another reason the article helped was by explaining the different causes of global warming.

Saturday, January 11, 2020

Short History of Myanmar

Derived from BAMAR * ‘Burma’ – spoken form * ‘Myanmar’ – literary form 2. BASIC FACTS * Official Name – Republic of the Union of Myanmar * Capital – Naypyidaw * Form of Government – Unitary Presidential Constitutional Republic * President – Thein Sein * Vice-President – Nyan Thun (Navy Chief) * 2nd Vice-President – Sai Mauk Kham World Organizations – UN (1948), ASEAN (June 23, 1997) * Ethnic Group – Burmans 68%, Shan 9%, Karen 7%, Rakhine 4%, Chinese 3%, Indian 2%, Mon 2%, Others 5% * Language – Burmese (Sino-Tibetan) * Currency – Kyat (K) * Religion – Theravada Buddhism 89%, Christianity 4%, Islam 4%, Others 2%, Hinduism 1% * Foreign Rulers – Chinese, Muslims, Indians, BRITISH, Japanese * Date of Independence – (from British) January 4, 1948 *Geography – largest country in the mainland SEA Bordered on the NW by India and Bangladesh, NE by Tibet an d China, SE by Laos and Thailand, S by the Bay of Bengal and Andaman Sea * Highest point is Hkakabo Razi in Kachin / highest mountain in SEA, along the borders of Myanmar, India and China / along the foothills of the Himalayas * Lowest point is Andaman Sea/Burma Sea, southeast of Bay of Bengal * Major rivers are Irrawaddy, Thanlwin, Sittang * Climate – Hot season is from March to May, rainy season is from June to October and cold season is from November to February 3. EARLY HISTORY Pyu (1st century BC) – entered the Irrawaddy Valley / established city states * Mon (6th century BC) – southern part of Myanmar / had cultural and economic links with India > Buddhism * Mranma/Bamar/Burmans (9th century BC) – settled in the Irrawaddy basin / dominant ethnic group / started the Pagan empire 4. 1044-1077 *Founded by King Anawrahta * Flourished in the upper Irrawaddy Valley * Laid the foundation of the Burmese language and culture, the spread of Burman ethnicit y, and the growth of Theravada Buddhism in Burma and in the mainland * Fall: attacks of the Mongol empire . WARRING STATES PERIOD * Ava Kingdom (1364-1555) – Led by  Burmanized Shan kings who claimed descent from Pagan kings – Founded by  Thadominbya * Hanthawaddy Kingdom/Hanthawaddy Pegu – Dominant kingdom in southern Burma – Founded by King  Wareru 6. FORTY YEARS WAR * Military conflict between Ava and Pegu * 1st half – Ava invaded Pegu and was defeated; Ava signed a truce * 2nd half – Pegu attacked Ava to stop its expansion; Ava signed another truce and broke it * After the war, Hanthawaddy Pegu reached its golden age through profits and commercializing . TOUNGOO DYNASTY * King  Mingyinyo founded the  First Taungoo Dynasty * Tabinshwehti unified most of Burma and was crowned king of all Burma in 1544 *Burma became an important trading center with the coming of European traders * Bayinnaung succeeded the throne in 1551 and reigne d for 30 years, launching a campaign of conquest invading several states 8. KONBAUNG DYNASTY * Last dynasty in Burma * Founded by a village-chief  Alaungpaya Reunited all of Burma, extinguished the Hanthawaddy dynasty and drove out the European powers who provided arms to Hanthawaddy * 1760-1855 – series of wars with Siam until the two countries exchanged Tenasserim (to Burma) and Lan Na (to Siam) 9. FIRST ANGLO-BURMESE WAR * King Bodawpaya – expanded westward which happened to include areas near the borders of the British India * British won – full control over Assam, Manipur, Cachar, Arakan, Jaintia, and Tenasserim * Burmese – forced to pay 1M pound sterling and sign a commercial treaty * Longest and most expensive war in British Indian history 10.SECOND ANGLO-BURMESE WAR * Commodore George Lambert – sent to Burma to resolve some minor issues regarding the Treaty of Yandabo * George Lambert blocked the port of Rangoon, seizing the King’s royal ship * Britain also wanted the teak forests in the southern parts of Burma and the port between Calcutta and Singapore * The British succeeded – annexed Pegu and renaming it Lower Burma 11. THIRD ANGLO-BURMESE WAR King Mindon tried to modernize the Burmese state and economy to resist British encroachments * The British claimed that Mindon’s son, Thibaw Min, was a tyrant intending to side with the French * The British won for the last time, making Burma a province of the British Raj 12. BRITISH RULE * Capital at Rangoon *Traditional Burmese society was changed by the end of monarchy * Demand for Burmese rice grew and lands were opened for cultivation * Farmers were forced to borrow money from Indian moneylenders called ‘chettiars’ * Burmese economy grew but all the power and wealth remained in the British firms 3. NATIONALIST MOVEMENT * Dominated by Ethnic Burmese * Strongly anti-Chinese and anti-Indians * Domination of Myanmar economy by foreign cap ital stimulated the dev’t of socialist ideology * The stress on Buddhism as being the core of cultural, religious and personal identity alienated the non-Burmese 14. JAPANESE RULE * Nominally declared Burma independent as the ‘State of Burma’ on August 1, 1943 * Asia for the Asians Co-Prosperity Sphere (self-sufficient bloc of Asian nations led by the Japanese and free of Western powers) * 1944: Aung San established the Anti-Fascist People’s Freedom League *1945: British troops had regained control 15. INDEPENDENCE * Britain – move Myanmar towards full self-governance (under the British Commonwealth) * January 1947: Aung San led the AFPFL to London – election for a constitution * Won the elections, but Aung San was assassinated U Nu led Myanmar to independence from the British on January 4, 1948 * Union of Burma – federal state composed of large Burmese are and four upland states * General Ne Win – led a military coup to overthr ow U Nu’s elected government * Many people supported the coup = end to the corruption, instability, inflation and social unrest * Military-based political party: Burma Socialist Program Party *1974: new Constitution – Socialist Republic of the Union Of Burma * 1987: UN – Myanmar as the least developed nation, one of the world’s 10 poorest countries * Two economies: the legal state-controlled economy & the black market economy * State Law and Order Restoration Council – General Saw Maung * Aung San Suu Kyi, daughter of Aung San, won the elections but was placed under house arrest * March 27, 2006 – the capital was officially named  Naypyidaw Myodaw (Royal City of the Seat of Kings) * 2005 – capital from  Yangon to  Naypyidaw * May 10, 2008 – from the  Union of Myanmar  to the  Republic of the Union of Myanmar