Tuesday, November 26, 2019

Thurgood Marshall

Thurgood Marshall Overview When Thurgood Marshall retired from the U.S. Supreme Court in October 1991, Paul Gerwitz, a law professor at Yale University wrote a tribute published in The New York Times. In the article, Gerwitz argued that Marshall’s work â€Å"required heroic imagination.† Marshall, who had lived through Jim Crow Era segregation and racism, graduated from law school ready to fight discrimination. For this, Gerwitz added, Marshall â€Å"really changed the world, something few lawyers can say.† Key Achievements First African-American to be appointed to the U.S. Supreme Court.Wins 29 U.S. Supreme Court cases, helping to overturn segregation in public schools and transportation these cases include Brown v. Board of Education as well as Browder v. Gayle. Established the NAACP Legal Defense Fund, serving as first president and counsel-director.Awarded Presidential Medal of Freedom from William H. Clinton. Early Life and Education Born Thoroughgood on July 2, 1908, in Baltimore, Marshall was the son of William, a train porter and Norma, an educator. In the second grade, Marshall changed his name to Thurgood. Marshall attended Lincoln University where he began protesting against segregation by participating in a sit-in at a movie theater. He also became a member of Alpha Phi Alpha fraternity.   In 1929, Marshall graduated with a degree in humanities and began his studies at the Howard University School of Law. Heavily influenced by the school’s dean, Charles Hamilton Houston, Marshall became dedicated to ending discrimination through the use of legal discourse. In 1933, Marshall graduated first in his class from Howard University School of Law.    Career Timeline    1934: Opens a private law practice in Baltimore. Marshall also begins his relationship for the Baltimore Branch of the NAACP by representing the organization in the law school discrimination case Murray v. Pearson. 1935: Wins his first civil rights case, Murray v. Pearson while working with Charles Houston. 1936: Appointed assistant special counsel for the New York chapter of the NAACP. 1940: Wins Chambers v. Florida. This will be Marshall’s first of 29 U.S. Supreme Court victories. 1943:   Schools in Hillburn, NY are integrated after Marshall’s win. 1944: Makes a successful argument in the Smith v. Allwright case, overturning the â€Å"white primary† existing in the South. 1946: Wins an NAACP Spingarn Medal. 1948: The U.S. Supreme Court strikes down racially restrictive covenants when Marshall wins Shelley v. Kraemer. 1950: Two U.S. Supreme Court wins with Sweatt v. Painter and McLaurin v. Oklahoma State Regents. 1951: Investigates racism in the U.S. Armed Forces during a visit to South Korea. As a result of the visit, Marshall argues that â€Å"rigid segregation† exists.    1954: Marshall wins Brown v. Board of Education of Topeka. The landmark case ends legal segregation in public schools. 1956: The Montgomery Bus Boycott ends when Marshall wins Browder v. Gayle. The victory ends segregation on public transportation. 1957: Establishes the NAACP Legal Defense and Educational Fund, Inc. The defense fund is a nonprofit law firm that is independent of the NAACP. 1961: Wins Garner v. Louisiana after defending a group of civil rights demonstrators. 1961: Appointed as a judge on the Second Circuit Courts of Appeal by John F. Kennedy. During Marshall’s four-year tenure, he makes 112 rulings which are not reversed by the U.S. Supreme Court. 1965: Handpicked by Lyndon B. Johnson to serve as U.S. Solicitor General. In a two-year period, Marshall wins 14 out of 19 cases. 1967:   Appointed to the U.S. Supreme Court. Marshall is the first African-American to hold this position and serves for 24 years. 1991: Retires from the U.S. Supreme Court. 1992: Recipient of the U.S. Senator John Heinz Award for Greatest Public Service by an Elected or Appointed Office by the Jefferson Awards. Awarded the Liberty Medal for protecting civil rights. Personal Life In 1929, Marshall married Vivien Burey. Their union lasted for 26 years until Vivien’s death in 1955. That same year, Marshall married Cecilia Suyat. The couple had two sons, Thurgood Jr. who served as a top aide for William H. Clinton and John W. who worked as a Director of the U.S. Marshals Service and Virginia Secretary of Public Safety. Death Marshall died on January 25, 1993.

Saturday, November 23, 2019

Invention and Development of the Steam Engine

Invention and Development of the Steam Engine Steam engines are mechanisms that use heat to create steam, which in turn performs mechanical processes, known generally as  work.  While several inventors and innovators worked on various aspects of using steam for power, the major development of early steam engines involves three inventors and three principal engine designs.   Thomas Savery and the First Steam Pump The first steam engine used for work was patented by the Englishman Thomas Savery in 1698 and was used to pump water out of mine shafts. The basic process involved a cylinder that was filled with water. Steam was then delivered to the cylinder, displacing the water, which flowed out through a one-way valve. Once all of the water was ejected, the cylinder was sprayed with cool water to drop the cylinders temperature and condense the steam inside. This created a vacuum inside the cylinder, which then pulled up additional water to refill the cylinder, completing the pump cycle.   Thomas Newcomens Piston Pump Another Englishman,  Thomas Newcomen, improved on Slaverys pump with a design he developed around 1712. Newcomens engine included a piston inside of a cylinder. The top of the piston was connected to one end of a pivoting beam. A pump mechanism was connected to the other end of the beam so that water was drawn up whenever the beam tilted up on the pump end. To propel the pump, steam was delivered to the piston cylinder. At the same time, a counterweight pulled the beam down on the pump end, which made the piston rise to the top of the steam cylinder. Once the cylinder was full of steam, cool water was sprayed inside the cylinder, quickly condensing the steam and creating a vacuum inside the cylinder. This caused the piston to drop, moving the beam down on the piston end and up on the pump end. The cycle then repeated automatically as long as steam was applied to the cylinder.   Newcomens piston design effectively created a separation between the water being pumped out and the cylinder used to create the pumping power. This greatly improved  on the efficiency of Slaverys original design. However, because Saverys held a broad patent on his own steam pump, Newcomen had to collaborate with Savery to patent the piston pump.   James Watts Improvements Scotsman James Watt  significantly improved and developed the steam engine over the second half of the 18th century, making it a truly viable piece of machinery that helped start the Industrial Revolution. The first major innovation of Watts was to include a separate condenser so that the steam didnt have to be cooled in the same cylinder that contained the piston. This meant the piston cylinder remained at a much more consistent temperature, greatly increasing the fuel efficiency of the engine. Watt also developed an engine that could rotate a shaft, rather than an up-and-down pumping action, as well as a flywheel that allowed for smooth power transfer between the engine and the workload. With these and other innovations, the steam engine became applicable to a variety of factory processes, and Watt and his business partner, Matthew Boulton, built several hundred engines for industrial use.   Later Steam Engines The early 19th century saw major innovation of high-pressure steam engines, which were much more efficient than the low-pressure designs of Watts and the others steam-engine pioneers. This led to the development of much smaller, more powerful steam engines that could be used to power trains and boats and to perform a wider range of industrial tasks, such as running saws in mills. Two important innovators of these engines were American Oliver Evans and Englishman Richard Trevithick. Over time, steam engines were replaced by the internal combustion engine for most types of locomotion and industrial work, but the use of steam generators to create electricity remains an important part of electrical power production today.

Thursday, November 21, 2019

The Effect of Sensory-Perceptual Information on Anxiety Level of Essay

The Effect of Sensory-Perceptual Information on Anxiety Level of Patients Coronary Artery Bypass Graft Surgery - Essay Example This project paper outlines the problem, provides a comprehensive literature review and describes the planned interventions that are designed to provide CABG patients with the sensory-perceptual information they need in order to reduce their level of anxiety and increase coping skills. The project will be carried out within a hospital setting, utilizing all patients undergoing CABG who are referred by the cardiac catheterization laboratory. Each intervention is described in detail. Interventions will include a 12-minute video presentation, an informational brochure and informational sessions with the main researcher. At the individual information session, the researcher will adapt the information presented to fit with the cultural background, linguistic preference and health beliefs of the CABG patient. Table of Contents Chapter 1 Background and need for the project 4 Purpose of the project 7 Significance of the project 7 Theoretical Framework 8 Chapter 2 Search strategy 9 Review of literature 9 Studies investigating the association between anxiety/depression and CABG 9 Studies providing systematic literature reviews 12 Studies on educational intervention and other factors 13 Summary and discussion 15 Chapter 3 Implementation procedures 16 Chapter 4 The Project Teaching Plan 18 Objectives 21 Materials 22 Vocabulary 22 Motivation 23 Chapter 5 Summary 23 Conclusions 23 Implications for nursing 24 Recommendation for further study 24 Appendix 25 References 28 Chapter I Background and need for the project Coronary artery bypass graft (CABG) surgery is a procedure that uses a healthy blood vessel to create a bypass, an arterial bridge, that allows blood to be routed around a blocked or diseased artery ("Coronary bypass," 2010). Typically the vessel used is taken from the patient's leg, although vessels from an arm, chest or the abdomen have also been used ("Coronary bypass," 2010). CABG restores normal blood flow to the heart, which produces a variety of beneficial e ffects, such as decreasing the risk for a heart attack. Furthermore, in many cases, the surgery reduces the symptoms being suffered by the patient, such as chest pain and shortness of breath. The principal goals of CABG are to alleviate the symptoms of angina, decrease heart attack risk and prolong and improve the quality of life (McKenzie, Simpson and Stewart, 2010). CABG is a procedure that is widely performed in all developed countries. The American Heart Association reported in 2005 that the annual procedure rate in the US was over 515,000 (Gallagher and McKinley, 2009). The procedure has a relatively low mortality rate and been proven to effectively alleviate the symptoms of angina (Gallagher and McKinley, 2009). Nevertheless, psychological problems, such as the development of anxiety and depression, have been widely reported in connection with patients who have undergone CABG surgery; and, it has been found that these psychological problems are often long-term, as research rep orts that anxiety and depression are evident in roughly one-fifth of CABG patients a year following the surgery (McKenzie, Simpson and Stewart, 2010). Problems with psychological adjustment can lead to adverse events. These adverse coronary events may include further hospitalization and even an increased incidence of mortality (McKenzie, Simpso

Tuesday, November 19, 2019

Knowing Your Audience Paper and Communication Release Essay - 2

Knowing Your Audience Paper and Communication Release - Essay Example As the whole event unfolded, the company took the action of keeping the families, friends, and the employees informed about the condition of the victims, at one point a video was played showing their condition; they were able to sing the national anthem. The constant communication relayed to the people was very important as it kept them with high hopes. The government presence also played a major role, as the workers were assured of government protection. Keywords: Audience, Communication, Mines, Report, Victims, Memo, Accident, Family, Friends, Employees, Protection, Expectation, Hope, Information Considerations to remember given different roles and the audiences According to Lundgren and McMakin (2013), one cannot communicate unless he or she knows the audience with whom to pass the message. It is a noble thing to know the audience to avoid limiting oneself to one form of communication. In this case of trapped miners, the audience comprise of the families, friends, workmates, and t he entire nation. All are very much depressed and hopeless; therefore, the information required is the one that will give them hope and expectation. They characteristics the information should have are highlighted as follows: The message delivered should carry a lot of hope and encouragement, and ensure the drafted information to be released should meet the people’s expectations, and to a larger extent, be persuasive and convincing. This will calm the people’s emotions. Communication given must outline the effort carried out to salvage the lives of the victims. It should also be timely; that is to say, the report should be released to the people early and updates given most frequently. This will enable the people to track the progress of the operation. The method of revealing information to the people should be carefully considered amongst the many forms like, face to face, written memos, emails, and press releases. The well chosen form should be the one that will reac h the targeted audience conveniently, in time, and provide a means of dialogue, if appropriate. For the case of San_Jos mines accident, psychologists had to review the video that was due to be revealed to the people. Potential need of the family members It should be noted that in such incidents, the families of the victims are the most traumatized audience, and at such moments, their great desire is to get the report concerning the well being of their loved ones. The first thing they would want to hear is that their loved ones are alive. According to the New York Times ( â€Å" Chile Mining Incident (2010),† 2011), during the rescue process, a modified telephone was provided to the trapped victims, they were thus able to sing their National anthem, and this caused a lot of jubilation amongst their relatives. This outlines that their key need is to know that they are alive. Another important requirement by the relatives is assurance in the rescue process; they would like the m atter be handled timely and their trapped relatives to come out alive. Potential needs of the employees The employees would like to know how the company has responded to the accident. They want their workmates be rescued, and they also want to know how the company is prepared to respond to such calamities, since they are much aware that they are in a similar risk. Additionally, their requirement is to see that the victims receive compensation from the company and that their job

Sunday, November 17, 2019

Story begun Essay Example for Free

Story begun Essay He was a basic middle class male who was raised to respect women and never hit them. His name was John, an author of 2 best selling books and had started his own publishing house in short he got it all to be a best husband and father. He is my friend. His story begun when his wife wanted to have a sperm donor in order to get pregnant, even though their doctors agreed that both of them are physically fine and there’s no reason for his wife not to get pregnant and it was just 4 months since they are trying but it seems that his wife was on rush for everything. On a Saturday evening of 1994, his wife Maria slapped him so hard when disagree with her idea of having a sperm donor, he had confronted her not to do that again but instead she just verbally abused him by saying harsh things such as â€Å"Coward dog! † These things hurt him physically and emotionally. It hasn’t end there his wife’s friend left a note that his wife would just use him to have a baby and later on dumped him for divorce. Worst comes to worst when his wife was also hurt his mother physically which had resulted to a bone fracture in knees and hands. Look more:  the story of an hour literary analysis essay All of these incidents were reported to 911 but ironically who would believe in our society that a man could be called a battered husband? The police even threatened him that he will be arrested for trespassing (imagine in his own house, which he bought by his own money), if he will go back inside the house. Instead of arguing with the police and wait for the medical assistance for his mom, he just drove away and went to the nearest hospital and let the doctor examined his mother. As of today, John got his divorce and never saw his wife again, but the sad part of this is he got no justice at all. Imagine if the situation was reversed: the husband slapped his healthy wife for not having a child after 4 months of trying, shrugged off a written letter found by his wife where the husband agreed with his buddy about dumping his wife after tricking her to get pregnant, beat his wifes mother badly enough to required x-rays. Do you really believe the police and the courts would have treated that case in the same way? Nowadays we have so many crisis centers for abused and molested women and children. This centers helped them to get out and win the battle that they are facing but how about our counterparts? I mean those MEN in our communities, especially my friend, yes they can be also victims of violence, and they also need the same kind of attention and protection. Our society and government should take these laws in general and not by gender as what was John had experienced, people should not be biased about this matter just because the victim is a man.

Thursday, November 14, 2019

The Government’s Spending Review 2010 :: American Government, Budgeting, Spending Plans

The Government’s Spending Review 2010 The way the government sets out its budget is through allocation of monies to different governmental departments. These departments then allocate monies for services such as, health, defence, welfare benefits etc. â€Å"The Spending Review is the way that the Government sets spending plans for each department over a period of several years† (Anon, 2010)[1]. On 20th October 2010, the Government announced substantial UK spending cuts with local authorities, police, defence and welfare budgets all reduced. As a result the Government intends to â€Å"cut  £81 bn from public spending over four years† (BBC, 2010)[2]. Up to 500,000 public sector jobs could go by 2014/15, as a result of the cuts programme, according to the Office for Budget Responsibility (HM Treasury, 2010)[3]. Over the last few years the gap between what the Government took in as income and what it had to borrow to spend on services grew significantly. The yearly gap between the Government’s income and what it spends is known as the ‘deficit’. In recent years this deficit has grown in size. The key outcome from the Spending Review 2010, was to set in train a process of cutting the deficit and to make it more manageable and affordable in the future years. The government intends to do this through, reduction in government spending, such as, savings from welfare reforms and increases in taxation, e.g. the increase in VAT to 20 percent in January 2011 (Williamson, 2010)[4]. In the UK the Government obtains its income mainly from taxation, National Insurance contributions and excise duties. Due to the recession which began in 2008, the Government’s income dropped, but Government spending continued to increase. The deficit last year (2009/10) was  £155 bn (Anon, 2010)[1]. This is the amount of additional money the Government had to borrow to be able to pay for its spending on governmental activities last year. Macroeconomics The UK Government is pinning its hopes in the growth of the British economy, to help increase its income from taxation and by reducing the size of the public sector. The Office for National Statistics (ONS,2010)[5], confirmed in its press release on 24th November 2010, that the â€Å"UK economy grew at 0.8% between July and September 2010†. The 0.8% figure represents a slow down from 1.2% in the second quarter, but is still better than had been expected in the summer (Grierson, 2010)[6].

Tuesday, November 12, 2019

Are there differences in the forms of Christianity and Judaism that are dominant in both the East and the West?

I would like to disagree with the statement that there are differences in the forms of Christianity and Judaism that are dominant in both the East and the West. Religion is a ritualistic institution. The rules, belief systems and also the goals of each specific religion are agreed upon and standardized across the globe. Whatever differences are seen between each are simply variations that come as a result of culture. There are cultural differences inherent between every nation. The difference is not a result of religion changing forms but of people having different ethnic traditions and cultural backgrounds.These alter religion only in the fringes, in the aspects where the most basic and core functions of the said religion are not applicable. For example, languages used in different Christian churches are different. This can result in a slightly different message but in the end there is only one core message: Jesus Christ is the Lord and Savior. Judaism, a stricter religious form tha n Christianity, is much the same in the West and in the East. Again, the difference lies only in the cultural difference and the developmental changes that occur as a result of being in different places.However, the skeleton, the framework, of the religion still holds true and thus I believe that there are no specific differences between Eastern and Western versions of religion except for cultural factors which cannot be helped and which do not affect the basic essence of religion Comment on James Otis’ response: I agree that the underlying values and traditions of teachings of religions like Christianity are essentially the same across the West and the East. The presentation of Otis’ ideas, however, seems to be confusing in that they try to tie up the different religions with one another.The problem is not the differences between religions but rather the difference between the practice of these religions in the West and in the East. I also disagree with the fact that slavery, self-preservation, and becoming a free nation are reasons for watered down versions of morality in the West. There are many nations in the East that were colonized by Western powers. Being colonies, most of the natives in these countries were subjected to statuses much like slaves in the East and were also at the receiving end of a strife for self-preservation and freedom.Following the logic of slavery, self preservation and free nationhood in the West, morals in the East should also have been watered down. This reasoning, therefore, does not hold and there is no reason to believe that these are the reasons for the differences of practice in Western and Eastern versions of Christianity and Judaism. It is a matter of culture and tradition and not of issues of nationhood and the like. QUESTION # 2 Response: I don’t think it’s fair that there should be a comparison of importance of people’s lives. However, in my opinion, Alexander the Great was able to con tribute the most to the development of Asia.Although he was a conqueror and although he subjugated different nations of Asia, he was also what I would consider to be the first instrument of globalization. He did not only encourage the interaction of cultures but he also established a unifying language as well as a unifying currency between the lands he conquered. Alexander the great encouraged the mingling of cultures between the West and the East. Debates still continue today to on whether Alexander wanted to better the world or whether he simply wanted to rule it. Either way, his legacy in Asia is indubitable.He was able to found at least 70 cities in both Asia and Africa. Alexander also established many trade routes in order to establish better economic flows between East and West which enriched both sides. Of the three men, I also believe that Marco Polo was able to affect the development of Asia the least. This is because all he was really known to have done was to travel and d ocument his travel along the Silk Road to China. I am not undermining the efforts of Marco Polo but in comparison with Alexander the Great and Genghis Khan’s contributions to Asia, he can easily be said to have contributed the least to the history of Asia.I believe that if it hadn’t been Marco Polo, someone traveling along the Silk Road would have eventually documented it too and it would have been their book that would have increased curiosity and interest in Asia. Marco Polo was by no means the first traveler along the Silk Road. However, he was the author of the most well-known book about travel to China. As a result, he has held a position of esteem in history. However, the efforts of Alexander the Great and of Genghis Khan in developing Asia far outstrip that of Marco Polo’s thus my belief that he has the least important role in the development and progress of Asia.Comment on Patrick Carter’s response: Genghis Khan was not only a conqueror bent on im proving military skills and on expanding the territory of his kingdom. Many negative impressions of Genghis Khan and his Mongolian Horde persist until today. However, it’s also true that he left many positive legacies for Asia. For one, he was responsible for the cohesion of the Silk Road. This allowed for the creation of better lines of communication and trade between the West and the East. Also, he was much like Alexander in that he tolerated different religions. This would explain why the religions of China persisted even after the Mongols ruled there.Genghis Khan was a strong leader who passed on his belief systems and passion to the Mongol rulers who came after him. Although Carter is right in saying that Marco Polo’s travels and writings increased knowledge about the East, this knowledge was only highly significant to those in the West. Development of Asia was not dependent on having the Western society learn more about Eastern customs and practices. Thus althoug h Genghis Khan was a military man with violent tendencies, I still believe that he was more able to enhance the growth of Asia as opposed to Marco Polo. QUESTION # 3 Response:The Mughal Dynasty was the ruling power over India around 1526-1720 while the Ming Dynasty ruled China during 1368-1644. The two dynasties overlapped chronologically and in terms of their contributions to both India and China, there have also been many similarities. Some of the major architectural works in both countries were created during these periods. The Taj Mahal and the Forbidden City are two of the most popular, although definitely not the only, structures from the Mughal and Ming Dynasty. Both dynasties showed a flourishing of the arts. Literature, music, and language grew and developed during both dynasties.Trade and economy also developed during both dynasties. In the Mughal dynasty, but not in the Ming dynasty, religion also flourished as the Mughal emperors were tolerant of different religious syst ems. With regards to economics, development was also different in form. In the Mughal dynasty, trade flourished thanks to the trade routes established to the Arabic and Turkish lands. In the Ming dynasty, on the other hand, economy flourished as a result of an imposition of higher taxes on richer individuals and redistribution of wealth and land to the poorer citizens.The Mughal dynasty was also able to adapt a new form of government, one that was centralized. This was not previously practiced in India. The Ming dynasty, on the other hand, simply adopted the form of government taken by the past dynasty, the Yuan Dynasty. In my opinion, both dynasties were able to contribute much to their respective countries. However, I also believe that the Mughal Dynasty contributed more to the present day life of India as opposed to the Ming Dynasty.Centralized government, tolerance for religion and the architectural works created during the Mughal Dynasty continue to permeate the lifestyle of th e citizens of India today. Also, the legacy of the Mughal Dynasty were unique to them. No dynasty before them were able to inspire such radical and important changes in India. The Ming Dynasty, on the other hand, was not the only dynasty to encourage the flourishing of arts in China. Its economic reforms were also not radically astounding that they changed the way of life of the Chinese up to this day. This is not to say that the legacy of the Ming Dynasty is irrelevant.It is simply an argument that it was not a greater cause of change in China as compared to the Mughal Dynasty’s effects on India. The Forbidden City, one of the greatest architectural works during that time, also had counterparts in past dynasties such as the Great Wall and the Great Canal. Visuals and literary works were also equally distributed across dynasties. It is my belief, therefore, that the Mughal Dynasty was able to contribute more to India. Comment on Shane Coursey’s response: Simply enumera ting the different aspects of both dynasties does not serve the purpose the response was supposed to have.It is not clear from this response in what ways both dynasties are similar and in what ways they are different. Yes, both dynasties are great in their own right but there is still a point of comparison with regards to which was able to contribute more to their respective countries. A dynasty, being a ruling power in a given country, is unique to that country and will therefore have striking differences from other dynasties within the same country and across dynasties of different countries. This should be the main thrust of the response.An analysis of which of the two dynasties was able to give more to either India or China. It is not a discussion of what these dynasties brought but rather, it is a discussion of how one fared in comparison to the other. In my opinion, India’s Mughal Dynasty fared better than China’s Ming Dynasty. This is seen when one dissects the aspects of both dynasties. There are clear differences both in economy and style of government. In terms of art and literature, both flourished but when placed in the context of the past Chinese dynasties, the Ming dynasty was not unique in this flourishing of the arts.Thus the Mughal Dynasty was able to contribute more to present-day India and its culture as opposed to the Ming Dynasty and present-day China. QUESTION # 4 Response: China, Korea, and Japan are thre Asian countries that are inextricably linked in terms of cultural roots. There are those that claim that all three nations are derived from an early form of Mongolian ancestry as the Mongols were very much scattered across Asia in the earlier parts of history. However, all three nations would also claim to have religious origins, believing themselves to have descended from gods, thus rejecting what common ancestor they might all have had.In terms of culture, however, it is very clear that both Japan and Korea have Chinese roots. Japan’s link with China may be explained by the fact that it was once colonized by mainland China during its early history. As a result, Japanese today are seen to utilize Chinese characters in their Japanese alphabet. Some games in Japan have Chinese origins. An example would be the Japanese game called Go which was actually derived from the Chinese board game Wei Ch’i. Korea, on the other hand, may be linked to China due to its proximity. The colonization of Korea by Japan may have also been a bridge for cultural transfer.There have also been numerous Chinese immigrants to Korea over time which may also explain the Chinese roots that Korea has today. Evidence of Korea’s link to China is the meditative practice of Son which was derived from the Chinese meditation of Chan. On another note, this also has a version in Japan which is called Zen. Despite similarities between the three countries, the differences between them remain clear. Because of Japan†™s isolation from the outside world, they were able to develop a unique culture separate from China and Korea. China’s long uninterrupted history has also assured it a unique identity.Korea, on the other hand presents a unique mixture of Chinese, Japanese and Mongolian culture based on the unique history of Korea, itself. Today, all three countries are on tenuous grounds with regard to their relationships. However, South Korea and China would seem to be more aligned as agreements between the two countries are under discussion. Japan and China, however, are finding it hard to look eye to eye in many issues as they have numerous controversies regarding economics, politics, and even technology. Comment on Nhia Francis’ response: The response failed to address the link between Korea and China.Although the relationship of China and Japan is clearer, there are links between Korea and China. How did the exchange in cultures occur? What mechanisms brought about the belief th at Japan and Korea have Chinese roots? Is it in terms of ancestry or is it simply because of the closeness of the cultures they exhibit? I agree that many of the cultural practices of Japan have derivations from China. However, does this indicate that Japan has Chinese roots? Or does it simply mean that their cultures are similar? Also, the relationship of the three countries today should be analyzed.

Sunday, November 10, 2019

Competition Bikes, Inc. Costing Method and CVP Report Essay

A1. Costing Method Recommendation This report has been prepared to analyze the current costing method at Competition Bikes, Inc. (CBI) and provide a recommendation for improvement. To support this analysis, the differences between traditional based costing and activity based costing will be examined, along with the benefits and drawbacks for each method. A cost-volume-profit evaluation with break-even analysis for both sales units and sales dollars for the CarbonLite and Titanium bike lines will also be provided. The main differences between activity-based costing and the traditional costing: Traditional costing includes both direct and indirect components. Indirect costs (overhead) are grouped together. There’s only one cost driver (such as direct labor hours) used to calculate costs regardless of what they are. Activity-based costing breaks down the overhead costs into activity cost pools. All overhead costs are then allocated into these activity cost pools. This method of costing does require more time to c ompute the cost to the activity yet it earns that money back plus dividends by having a more accurate forecast of the true costs that are associated with each activity. In addition to a better understanding of costs, implementation of activity-based costing can drive improved financial results in the long run. By looking at each product and what drives its specific costs, management can have a much more detailed sense of the true costs involved in producing each product. They can then compare the activity-based costs with the costing system they have been using to discover what products they may be overpricing, or underpricing for sale in the market. They can also spot potential money wasting activities in their manufacturing process, and work to make those activities more efficient. If management has a better understanding of costs, they can present a stronger business case to get future capital projects funded. The downside to activity-based costing is that it requires a substantial commitment of personnel and financial resources up front. Management must be willing to examine their operations rigorously and the data that is gathered may be difficult to accept, particularly by those who are believe the current costing system is just fine and are resistant to change. Traditional costing, on the other hand, is much easier to calculate than activity-based costing, and this makes manager’s jobs easier. However, traditional costing is so generally calculated that it may be hiding inefficiencies in the supply chain. Products may be overpriced or underpriced, and this can negatively impact the company’s bottom line in the long run. By moving to the activity-based cost system, CBI could pinpoint if they have been overpricing items, losing market share to competitors. On the flip side, if they underprice an item, they are likely losing money as the price may be lower than what it costs to produce the bike. They would lose potential revenue to further fund research and development to improve the product for the future. If prices are significantly lower than those of the competition, customers may even hesitate to purchase the product, as they could wonder why the bike is priced so much lower than all the others in the market and have a perception that sub-par materials or manufacturing processes have been used. Since these bikes are a specialty product built to order, customers are generally not as price sensitive as shoppers looking for ready-made bikes. By switching to the activity based costing (ABC) method, CBI is also taking advantage of the in-depth knowledge of costs that will result in savings for the company. In the overhead analysis, six manufacturing overhead items and their cost drivers are identified, with a comparison provided between ABC costing, and Traditional costing assuming 900 units produced for the Titanium line, and 500 units produced for the Carbonlite line. The cost driver for manufacturing overhead using the traditional method is not identified, but the totals are given in the Competition Bikes spreadsheet and are reflected below. Traditional costing method -Titanium line manufacturing overhead cost: $239,020 -Carbonlite line manufacturing overhead cost: $232,380 Total traditional manufacturing overhead cost: $471,400 ABC costing method -Titanium line manufacturing overhead cost: $188,415 -Carbonlite line manufacturing overhead cost: $282,985 Total traditional manufacturing overhead cost: $471,400 It’s important to note that the manufacturing overhead totals are identical when calculated using both traditional and ABC methods. This is because it’s not a difference in overhead, but instead a change in where the overhead is allocated. In the case of CBI, the allocation is quite different between methods. For the Titanium line, the total manufacturing overhead cost with ABC costing is $50,605 lower than with traditional costing – a difference of 21%. In other words, CBI has overestimated manufacturing overhead for the Titanium line by 21% using traditional costing. Looking at unit costs, the traditional method per unit cost is $713, while the ABC unit cost is $656. The higher unit cost in the traditional costing method makes sense given that the allocation for manufacturing overhead was higher. CBI may be overpricing this bike, which could result in a negative effect on sales. If they could lower the price to a number closer to the true unit cost, they will likely see sales rise. For the Carbonlite line, the total manufacturing overhead cost with ABC costing is $50,605 higher than with traditional costing. CBI had underestimated manufacturing overhead for the Carbonlite line by 18% using traditional costing. Looking at unit costs, the traditional method per unit cost is $1,359, while the ABC unit cost is $1,460. The unit cost calculated using ABC costing was higher than CBI had realized; they are likely underpricing this bike, losing out on potential revenues. A review of competitors’ prices may be in order, to evaluate what the market will bear, as well as an analysis of the impact of raising prices and how that affects sales. Once they have this data, CBI management can make an informed decision whether or not to adjust the Carbonlite sales price, and by how much. A2a. Cost-volume-profit and break-even point evaluation: Current scenario CVP Analysis: Cost-volume-profit (CVP) analysis is a tool that managers and businesses often use to estimate future levels of operational activity needed to avoid financial losses, to break even, and to generate a profit. This analysis also helps to target future revenues. CVP analysis can also be used to estimate production levels needed to generate revenues sufficient to recoup capital expenditures such as operational expansion. CVP analysis examines changes in profits in response to changes in sales volumes, costs and prices. The basic CVP equation is sales minus variable costs = contribution margin. Sales revenues per unit for the Titanium product are set at $900. The variable cost per unit (costs that vary directly with volume) for the Titanium product is $679. Based on these numbers, the resulting contribution margin (sales revenue minus variable cost) per unit is $900 – $679 = $221. Contribution margin is the amount of profit left after variable costs are subtracted; therefore they c an be considered the ‘contribution’ to profit for each unit sold. For the Carbonlite product, the sales revenue per unit is higher at $1,495 due to the specialized materials and increased amount of labor required to manufacture the product. Variable cost is $1,384. The resulting contribution margin per unit is $1,495 – $1,384 = $111. It’s worth noting that the contribution margin for this product is much smaller than that for the Titanium line. A smaller contribution margin generally means the product is not as profitable. When multiple product lines are included in the analysis, to calculate total break-even sales units, a weighted average contribution margin (WACM) must be calculated. This is important because various products in the sales mix contribute different amounts of profit. The WACM is calculated by multiplying the unit contribution margin by the percentage of the total sales mix for each product. Expressed as a formula: WACM = Product one unit contribution margin (product one sales mix percentage) + product two unit contri bution margin (unit two contribution margin percentage) Incorporating the CBI data, with the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM is calculated as 221 (.643) + 111 (.357) = $181.71. This number is what the average unit  contributes to CBI’s profit on a per unit basis. When the WACM is known, the Total Contribution Margin Dollars can be calculated. This is the amount of money that the company has to pay fixed costs. Any money left over after fixed costs are paid is profit. If total contribution margin dollars equal fixed costs, the company is at break-even. If total contribution margin dollars are less than fixed costs, that represents a loss for the company. The equation for this figure is: Total Contribution Margin Dollars: Units sold multiplied by the WACM Break-even analysis Break-even sales units can be calculated if the WACM and Total Contribution Margin Dollars needed to break-even are known, as follows: Total Contribution Margin Dollars/WACM. To calculate sales units and sales dollars required for break-even, a few steps are required. The first step is to calculate the break-even point in units of sales mix. Break-even point in units of sales mix = Total fixed cost/WACM per unit For CBI, break-even point in units of sales mix is $400,000/$181.71 = 2201 The next step is to calculate the number of units of Titanium and Carbonlite units at the break-even point. The equation is as follows: Number of units at break-even point = Sales mix ratio (total break even units) Break-even point in units for Titanium: 0.643 (2201) = 1415 Break-even point in units for Carbonlite: 0.357 (2201) = 786 The last step is to calculate the break-even point in dollars. The equation is as follows: Break-even point in dollars = Product units at break-even point (sales price per unit) Break-even point in dollars for Titanium: 1415 (900) = $1,273,500 Break-even point in dollars for Carbonlite: 786 (1495) = $1,175,070 Total sales needed to break-even: $1,273,500 + $1,175,070 = $2,448,570. To summarize, CBI would need to sell 1415 units of Titanium and 786 units of Carbonlite, generating sales revenues of $2,448,570 to break-even (revenues and costs are equal). A2b. Cost-volume-profit and break-even point evaluation: Variable and fixed cost increase scenarios Suppose management needed to increase the cost of direct materials by 10% as well as add  $50,000 in fixed costs to the production facility. What effect would this have on the break-even point? Because the equations are based on the contribution margin as well as the WACM, an increase in the cost of direct materials (variable costs) by 10% will have a significant impact. Let’s first examine how cost-volume-profit and break-even point would be impacted if management needed to increase direct materials cost by 10%. I will analyze the $50,000 fixed cost increase separately. Variable cost increase (10% direct materials increase) scenario CVP Analysis: Contribution Margin per unit for Titanium: $900 – $709 = $191 Contribution Margin per unit for CarbonLite: $1495 – $1451 = $44 The contribution margins for both product lines decreased. Titanium decreased by 13%, and of particular note is the whopping 60% reduction in contribution margin for Carbonlite. This makes sense given that Carbonline has a higher variable cost and lower volume, so a percentage increase in variable cost has a greater impact. This product is even more expensive to produce in this scenario, and generating very low profits for the company at this point. With the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM per unit is calculated as 191 (.643) + 44 (.357) = $138.50. CVP Summary: the 10% increase in direct materials resulted in a 24% decrease in WACM per unit. The bikes are contributing 24% less profit towards profits. Break-even Analysis: Break-even point in units of sales mix is $400,000/$138.50 = 2888 Break-even point in units for Titanium: 0.643 (2888) = 1857 Break-even point in units for Carbonlite: 0.357 (2888) = 1031 Break-even point in dollars for Titanium: 1857 (900) = $1,671,300 Break-even point in dollars for Carbonlite: 1031 (1495) = $1,541,345 Total sales needed to break-even: $1,671,300 + $1,541,345 = $3,212,645 Break-even summary: the 10% increase in direct materials cost resulted in a reduced contribution margin per unit for both products. Given that fixed costs in this example were unchanged at $400,000, it makes sense that an increase in variable costs would require an increase in the break-even point to cover the additional expense. In this scenario, the break-even point in units and total sales need to break-even increased by 24% from the current scenario. It’s clear that an increase in variable costs can have a disproportionate impact on profits and the break-even point. Fixed cost increase ($50,000) scenario For this scenario, I assumed that variable costs remained unchanged from the current scenario (no 10% increase in variable costs) and that fixed cost for the production facility increased from $400,000 to $450,000. CVS Analysis: Contribution margin per unit for Titanium: $900 – $679 = $221 Contribution margin for per unit for Carbonlite: $1,495 – $1,384 = $111 With the sales mix proportion of 9 units of Titanium for every 5 units produced of Carbonlite, the WACM per unit is calculated as 221 (.643) + 111 (.357) = $181.71. CVS Summary: Since variable costs did not change in this scenario, the contribution margin per unit and weighted average contribution margin/unit are at the same level as the original example. Break-even Analysis: Break-even point in units of sales mix is $450,000/$181.71 = 2476 Break-even point in units for Titanium: 0.643 (2476) = 1592 Break-even point in units for Carbonlite: 0.357 (2476) = 884 Break-even point in dollars for Titanium: 1592 (900) = $1,432,800 Break-even point in dollars for Carbonlite: 884 (1495) = $1,321,580 Total sales needed to break-even: $1,432,800 + $1,321,580 = $2,754,380 Break-even summary: Compared to the current scenario, the $50,000 increase in fixed costs (11% over the $400,000 example in the current scenario) had an impact of increasing the break-even point in units of sales mix by 275  units, or 11%. Since the contribution margin was unchanged in this example, the increase is less than in the scenario with 10% increase in direct materials. The break-even point in dollars also increased by 11%. The fact that the increase in the break-even point exactly matches the increase in fixed costs illustrates that as fixed costs rise, the break-even point will rise in proportion assuming the sales mix remains unchanged. Comparing all three scenarios, the CVP and break-even analysis provides insight on how increases in variable and fixed costs affect contribution margins and break-even numbers. Variable cost increases have a disproportionate impact on increasing margins and break-even numbers, while the fixed cost increases result in a proportionate impact on increasing these measures. CBI’s management should consider these impacts when considering cost increases for their product lines.

Thursday, November 7, 2019

JUST GETTING STARTED

JUST GETTING STARTED Put down that pen! Dont you even think about starting off your writing career with a book. Why? Because you havent become a writer yet. In all my conference classes, the first thing I tell people is this . . . BECOME A WRITER FIRST. A lot of people skip that part of the career the educational process, the word order, the flow, the friggin VOICE that so many people ignore. Thats why so much writing just muddies together. One big mass of earthworms, tangled together in a Kindle world. Just finished reading a short book about a ghost in Savannah. The writer has great potential. Shes even educated. Some comment she made on a blog made me buy the book. (Let THAT be another lesson for you.) However, she head hopped. She switched characters, disassociating pronouns. She skipped descriptions. It was so obvious that the material was in her head, but somewhere between her gray matter and her fingers, it got waylaid. So now, I associate her name with less-than-stellar writing. Premature writing is like a bad marriage. Its always in the background. Always a reminder. Sure, after enough years its remembered less, but seriously . . . do you want to wait years for a bad piece of work to fade away? Magazines. Start with magazines. No matter what you write, there are magazines you can write for. Yes, youll be rejected, as you should. Yes, youll get frustrating coming up with unique ideas, as you should. But magazine writing is the jumping off point for all writers, in my opinion. That and/or newspapers. No, Im not belittling either profession, but your opportunities are more and you learn lessons faster when you have to meet deadlines, or have to eat from the articles you sell. Romance, mystery, sci-fi, nonfiction, all exist. But write about anything . . . everything. Test yourself. If you think you have the guts, um, prowess, to write anything book-length, then magazine articles should not be daunting. Reasons to start with magazine writing: You learn how to carefully choose your words in a small space. (i.e., writing tight) YOu learn how to adhere to an editors needs. You learn how to write faster. You learn how to research, and cull that research since youll never need it all. You earn money, always a good thing. You earn clips, which actually show that . . . you are a writer. Tough love time. If an editor sees your

Tuesday, November 5, 2019

4 Top Secrets to Professional Success for Millennials

4 Top Secrets to Professional Success for Millennials Like the Baby Boomers before us, the Millennials are fast becoming a major force in the workplace. As we move onto career paths from school and internships, there are new challenges to the status quo. But how do we negotiate those- and more importantly, how do we help define what we want the workforce to be as we move forward? 1. Build Your Brand Like It’s Your Job.More than ever, social media is a factor in hiring. Keeping a close eye on what you put out there on Instagram, Vine, Twitter, etc. is an essential way to manage your professional image. Share content relevant to your field, and monitor who’s reposting and engaging you on that content. And for the goofy/personal stuff? Set up a private account that’s just for you and your social crew, and make sure it’s entirely separate from your â€Å"Janie Smith, Marketer Extraordinaire† profile.2. Think Outside the 9-to-5 Box.One of the defining moments for the Millennial generation of workers was the economy crash of 2008. Younger workers were often lost in the shuffle as jobs were cut all over the place. But that wasn’t necessarily doom- it was a wake-up call that maybe the standard 9-to-5 job isn’t the only way to go. Many people can make their career work as freelancers, part-time workers while pursuing other opportunities, teleworkers, and other nontraditional employees. Being flexible may be the best option for you.Also, don’t hesitate to use non-paid experience as a selling point on your resume. If you picked up stellar office communications during your internship, say so. If you developed rockstar time management skills during your volunteer gig, list it.3. Play the Long Game.Plan ahead. Retirement may be a long time away, but there’s an awful lot that can happen in the meantime. Be smart about financial planning, but also about whether you’ll want to have a family at some point, or start your own business. The earlier you get started f actoring long-term goals in to your plans, the easier it will be to actually set them in motion when the time comes.4. Think About More Than Money.A high-paying job in your chosen field is The Dream†¦ who doesn’t want that? But there may come a time when you need to consider whether other factors are just as important as the salary figure. Flexible work arrangements, vacation time, and the ability to travel may end up being just as golden to you as a slightly higher paycheck.   Definitely take your priorities into consideration during any hiring and negotiation process.As Millennials face a unique moment in their career paths, you should see it as a chance to take hold of the process and find ways to develop it (and yourself) into the professional world you’d like to see.

Sunday, November 3, 2019

1.Compare the civilization in the Indus Valley with the civilizations Essay

1.Compare the civilization in the Indus Valley with the civilizations in Mesopotamia and Egypt. Consider such factors as geography, social structure, technology, economics, religion, etc - Essay Example However by 2500 BC the two great cities of Harappa and Mohenjo-Daro were well established. There is not known evidence to state whether this civilization was inspired by Mesopotamia and Egypt or had the local development on its own. The changes in environment, population and evolution of technology are the reason for emergence of the civilized societies. The quality of the cities built by baked bricks of same size proves the knowledge of planning and development and their priority to maintain hygienic conditions. Although the houses were of different sizes yet the city possessed remarkable egalitarianism. The streets were laid in a grid pattern with houses protected from any pollution and thief’s intruding. City obtained the desired water from wells and drained the waste water to the closed drains proving the improved drainage and sewage system. There were no temples or pyramids in the city during Indus civilization unlike Ziggurats (temple) of Mesopotamia, that were built high with houses of priests, shopkeepers and merchants in city center and government buildings around the Ziggurats and the houses were made of mud-bricks but the pyramids, temples, palaces and tombs made of stone and rich in art and architecture in Egypt. The Indus civilization was laid by the river Indus that played a vital role in the lives of people by Indus as it provided fertile land for agriculture purpose. The Deccan Plateau and Himalayas located around the valley protect the people of Indus civilization from invaders. While the Mesopotamia civilization laid by the rivers Tigris and Euphrates with mountains on the east and deserts on the west of Mesopotamia. Egypt civilization laid by the river Nile on north is bound by dessert on east, west and south protecting from all influences, thus evolving on its own. The Indus Valley people used animals like camels, oxen and elephants as means of transportation. The carts

Friday, November 1, 2019

Bioterrorism Essay Example | Topics and Well Written Essays - 750 words

Bioterrorism - Essay Example Not only were soda bottle with fruit juices, carbonated drinks or colas attacked, but also bottled mineral water, beer bottles and even cans. The terrorist had a few units where the botulism toxin was manufactured on a large scale and just a few milliliters of the toxin had to be introduced into each bottle of soda. Even milk was supposed to be attacked and milk bottles were found to be infected (Wein 2005). People across the US feel sick on consuming the contaminated food product. Some of the common symptoms that were noted included double vision, slurring of the speech, drooping of the eyelids, difficulty in swallowing, muscle weakness, berating difficulties, dry mouth, general body weakness, etc (CDC 2012). Young children and adolescents who especially consume high amounts of these drinks were the targets and required immediate hospitalization. Many of the patients with serious respiratory problems need admission to the ICU and ventilator support. The mortality rates were also hig h. In total, there were about 3200 cases of botulism reported throughout the US within the first 5 days, about 2300 people required admission to the hospital, 450 were critically ill and required ventilator support and 400 had mortalities. ... It may strongly be suspected that the people involved in these attacks may have introduced certain toxic substances into dairy animals across the US in order to demonstrate that the contamination of food and other products were linked to the animal deaths due to infections. However, the biggest evidence to demonstrate that the outbreak of botulism was a suspected terrorist attacks was the contamination of soda drinks and sodas. The water being used for manufacture and drinking water was also suspected. However, a majority of the US cities and soft drink manufacturers used chlorinated water and there are no chances that botulism contaminates naturally. 2. Describe how the outbreak characteristics would have been different in the above scenario, if the outbreak had been natural, rather than intentional. A natural outbreak of botulism already has mechanisms by which ultimately the people who consume the products are not infected. For example, water that may be contaminated would be trea ted with chlorine. Soft drinks are prepared using chlorinated water and milk is pasteurized before being packaged. Even some of the foods are disinfected before reaching the ultimate consumer (Medinet 2012). The second most startling fact that the outbreak was intentional was that it occurred through various cities in the US simultaneously. More than 10 major cities in the US were attacked and most of these cities were high consumers of soft drinks and dairy products. The last fact that suggested that this was an intentional outbreak was through various molecular laboratory tests conducted on the contaminated food product, the microorganism isolated was one particular strain, and this strain was one of the most virulent strains that produced large quantities of the