Dr Montessori Emphasises the Importance of the Development of Imagination

Dr Montessori emphasises the importance of the development of imagination. How do cultural activities in a Montessori prepared environment aid in this development? Imagination, also called the faculty of imagining, is the ability of forming mental images, sensations and concepts, in a moment when they are not perceived through sight, hearing or other senses. Imagination is the work of the mind that helps create fantasy. Imagination helps provide meaning to experience and understanding to knowledge; it is a fundamental facility through which people make sense of the world, and it also plays a key role in the learning process.A basic training for imagination is the listening to storytelling, in which the exactness of the chosen words is the fundamental factor to ‘evoke worlds. ‘ Imagination is the faculty through which we encounter everything. The things that we touch, see and hear coalesce into a â€Å"picture† via our imagination. Imagination is the power of formin g a mental image of something not present to the senses or never before wholly perceived in reality. It is a creative ability or mental capacity for experiencing, constructing and manipulating mental images.Imagination is responsible for the entire range of fantasy, original and insightful thought and sometimes for a much wider range of mental activities. With children and their development, nothing is more important than imagination to help with the growth of thought processes and creativity. Children that are able to get away from it all and place themselves, mentally, in another world are more likely to be able to think â€Å"outside the box† and produce more creative results when learning and working.For this reason, the importance of imagination cannot be underestimated and should be encouraged when raising children. Curiosity holds an important place in the minds of kids because it helps provide them with the will to explore objects and places that they do not know. Chi ldren become curious from a very young age and begin to wonder about various notions in this broad universe, but it is imagination that helps carry the child beyond the boundaries of imagination and into a new world of discovery. It is imagination that begins to develop and occupy a very vital place in a child's mental world.With imagination, a child can move mountains, transport himself to a distant world, make himself smaller or larger, or disappear from sight. Imagination allows children to form new ideas and explore old ideas, all at once. For children with more to escape in their unfortunate realities, such as abuse victims or children with separated parents, imagination plays an even more critical role in development as it aids with coping. When children get scared, it is important to show them compassion and belonging. This can be accomplished through the use of imagination at play.Doll houses, miniature worlds, board games, role-playing games, or even a simple tent in the ba ckyard can promote imagination in small children as they are influenced through the limitless boundaries of the creative world. With more than these in mind, Dr Montessori emphasises the importance of imagination in children. Maria Montessori said â€Å"Free the child's potential, and you will transform him into the world†. When she said this, she also meant that imagination is one of the child’s potential that can be broadened over time.However Dr Montessori only emphasized imagination but not fantasy. She felt that young children would not be able to differentiate between reality and fiction if they got too much idea about fantasy. It is a fairly common concern among Montessori parents and critics of the method that Montessori discouraged imaginative play. Montessori herself says this: â€Å"Adults, even thought they punish or patiently tolerate the errant and unruly actions of these disordered children, actually favor and encourage their fantasies, interpreting the m as the creative tendencies of a child's mind.Froebel invented many of his games to encourage the development of a child's imagination along these lines†¦ Toys furnish a child with an environment that has no particular goal and , as a consequence, they cannot provide it with any real mental concentration but only illusions†¦. ‘divided' children of this sort are regarded, particularly in school, as being highly intelligent, even if they lack order, neatness, and discipline. † There is a clear distinction between fantasy and imagination.The Montessori learning environment is much different than the traditional model. Instead of information passing from the teacher to the student, the teacher is skilled in putting the child in touch with the environment, and helping him learn to make intelligent choices and to carry out research in a prepared environment. The teacher then protects the student's concentration from interruption. This fosters a love of lifetime lear ning in the student.

Marketing and Unstructured Approaches Essay

Marketers have different views of how to position a brand. Some value structured approaches such as the competitive positioning model described in the chapter, which focuses on specific points-of-parity and points-of-difference. Others prefer unstructured approaches that rely more on stories, narratives, and other flowing depictions. Take a position: The best way to position a brand is through a structured approach versus the best way to position a brand is through an unstructured approach. I’d like to choose unstructured approaches to position a brand. First, I admit that structured approaches are quite straight forward with clearly demonstrated introduction. No matter specific points-of-parity or points-of-difference, they have clear and direct problems to solve and goals to achieve. By utilizing this strategy, things may go well and effectively, but this is probably in the short run. We need to look further and realize that every brand is representing a kind of unique culture. It is like a special individual with distinctive characteristics. However, stories, narratives and depictions are not rigid, more acceptable and interesting than structured approaches for consumers. As a customer I would tend to listen to every vivid and fascinating story to get familiar to a brand that I did not know before. The final goal is to build competitive advantages. Structured approaches are aiming to it directly, while unstructured are potentially affecting consumers to remember the brand. In fact, for every company it values for most part on making consumers to remember its brand and products. Yet for human beings, it is easier to remember a thing when it involves a kind of scene than pop directly to them out of nowhere. For most of us, there are usually some scenes in our lives that we never forget, maybe they are not important at all, but the specific scene, surrounds and backgrounds involving incidents make us always remember them. In a similar way, introducing a brand with stories is trying to build a kind of unique brand culture and let consumers get to know and remember it gradually. In the short run, this may not bring substantial and direct profit, but in the long run, it contributes a lot in setting up a unique and unforgettable culture for the company.

Macbeth Downfall Essay

A good description of the character Macbeth from an unknown author: â€Å"I am my own worst enemy and I can never win the fight† (www. searchquotes. com). This quote describes Macbeth’s fighting for the throne and his failure in doing so. The main character, Macbeth, and his wife, Lady Macbeth, plot together to kill their king and take over the throne. Their success is short lived when the guilt of this evil act takes its toll on Lady Macbeth ultimately ending in her demise and Macbeth steers him self towards his own downfall. Macbeth makes bad decisions during the play that all snowball into a final battle. A question that is regularly thrown up in the air for debate is- Who is Responsible for Macbeth’s downfall? Some critics believe that it was Lady Macbeth that led Macbeth on the road to failure. Seeing how she is the one who forcefully prods Macbeth into murdering Duncan; However, it is Macbeth who suggests that they take advantage of their golden opportunity and Lady Macbeth just keeps him on track with their devious plan. In fact when one looks at who is the most responsible for Macbeth’s downfall, it is Macbeth because he was the first to think about killing Duncan, he killed Banquo, and he murdered Macduff’s family. To begin, some might argue that it is Lady Macbeth who is the main reason for Macbeth’s downfall. After receiving the message from Macbeth about his prophecy given to him by the three witches he tells her that they should kill Duncan when he come over to their castle. When Macbeth is considering to not kill Duncan lady Macbeth threatens him with: â€Å"I would, while it was smiling in my face,/ Have plucked my nipple from his boneless gums/ And dashed the brains out, had I so sworn as you/ Have done to this† (I. vii. 57-60). To some critics this line is the shove that Lady Macbeth gives Macbeth to his downfall. This is just one interpretation of who is at fault, the evidence from Act I shows that it is really Macbeth who is at fault. The three witches have just given Macbethand Banquo their prophecies. Macbeth is thinking about what the witches have told him: â€Å"If good, why do I yield to that suggestion/ Whose horrid image doth unfix my hair† (I. iii. 138-139). This is Macbeth realizing that his first thought after finding out that the first prophecy came true and what he will have to do for the second one to come true. Macbeth caused his own downfall by thinking about killing Duncan and then sharing those thoughts with Lady Macbeth. If Macbeth never had the thought of taking fate into his own hands then he would not have told Lady Macbeth and would not have had his horrific downfall. That is why he is the one responsible for his own demise. Firstly, Macbeth caused his own downfall by killing King Duncan. His thoughts about killing Duncan started his downward spiral to his own death. Macbeth is a very malicious character bound for self destruction while taking others who were close to him, with him. Macbeth’s first instinct when given the prophecies is to murder for his own personal gain. Macbeth is still thinking over whether or not to kill Duncan when he says: â€Å"Is this a dagger which I see before me,/ The handle toward my hand? Come, let me clutch thee† (II. i. 33-35). This quote shows that subconsciously he wants to kill Duncan for the throne. Even though he is weary about the murder his subconscious is telling him that it is the right thing to do and that he will be better off as king. Macbeth is convincing himself to kill Duncan, which shows that he is the reason for his downfall by starting a chain of events that lead to his death. Macbeth also raises suspicion from Banquo by killing Duncan because Banquo heard the prophecy of being king as well. Banquo is leaving Macbeth’s castle when he says: â€Å"Thou hast it now: king, Cawdor, Glamis, all,/ As the weird women promised, and I fear/ Thou played’st most foully for ’t† (III. i. 1-3). This quote is Banquo saying that he suspects that Macbeth has cheated Duncan from the throne. This adds to Macbeth being his own worse enemy because now he has created a loose end because Banquo knows about the prophecy given to him. This is another reason why Macbeth caused his own downfall. Secondly, Macbeth adds to his own downfall by trying to clean up after himself by getting rid of Banquo and Fleance whom he fears knows about him killing King Duncan. Macbeth is worried about the truth of the murder getting out so he takes matters into his own hands by hiring three murderers to find and kill Banquo and Fleance before they can tell anyone of the terrible truth about Duncan’s untimely death. Macbeth fears Banquo because Banquo suspect’s foul play in Macbeth’s becoming of king. Macbeth shows his fear of him right after he and Fleance leave Macbeth’s castle: â€Å"There is none but he/ Whose being I do fear† (III. i. 56-57). In this quote Macbeth is talking about Banquo and how he fears that he knows that he murdered Duncan to become king. Macbeth supects that Banquo knows this because he was with him when the three witches came and gave Macbeth the prophecy of becoming king. Because of the prophecy that was given to Banquo, he would not be king but his son would start a line of kings, this means that Macbeth must be overthrown for Fleance to be king. Macbeth sends people to kill Banquo and Fleance because he does not want the prophecy to become reality because this would mean his death. Macbeth knows that he has made it easier for Fleance to be king when he says: â€Å"For them the gracious/ Duncan have I murdered:/†¦ To make them kings, the seed of Banquo kings! † (III. i. 68,72). Macbeth has killed Duncan and assumed the role of king but once Banquo tells people that Macbeth has killed Duncan then there will be an uprising against Macbeth, which may end in him dying. If Duncan were still alive then Fleance would not have a chance to become king and Macbeth would not have created his own downfall. Lastly, Macbeth goes out of his way to murder Macduff’s family because he did not attend his coronation. This leads to Macduff grieving over his loss and Malcolm trying to turn his sorrow into vengeance. Malcolm convinces Macduff to seek revenge on Macbeth by telling Macduff: â€Å"Be comforted. / Let’s make us med’cines of our great revenge,/ To cure this deadly grief† (IV. iii. 219-221). Malcolm is telling Macduff to use revenge to help mend his broken heart from the death of his family. Malcolm wants to seek revenge on Macbeth for killing is father and stealing the throne and wants Macduff to do the same. Macduff agrees with Malcolm and they set out to kill Macbeth for his treachery. By killing Macduff’s family, Macbeth only gave Macduff a reason to kill him. There was no need to kill Macduff’s family that is why Macbeth is at fault for his own downfall and no one else. To conclude, Macbeth’s downfall is entirely his own fault. Firstly his malicious side comes out and he kills King Duncan, then he proceeds to try and clean up his mess by getting rid of suspicions which goes unsuccessful, and finally he murders Macduff’s family which gave Macduff reason to kill him. That is how Macbeth caused his own downfall and is why he is entirely at fault. The outcome may have been different if it were not for all three events happening. Because these events occurred lives were lost for nothing seeing as Macbeth lost the throne and died in the end. Why does Macbeth kill Macduff’s family? Get an answer by ordering custom essay.

Critical Thinking Master Case Study Example | Topics and Well Written Essays - 4000 words

Critical Thinking Master - Case Study Example The commitments by his team members or his Boss regarding iScanner are not valid because they do not know the bigger picture. Pat is trying to put her weight on him because she holds a senior designation in the company. Marketing personnel have the habit to jump to conclusions in the spurt of their aggression without trying to understand the product capabilities and positioning in a market segment. Pat hasn't done her homework in estimating the sales performance of the proposed product. Chris hasn't done his homework in concluding the budgetary figures The Organization hasn't developed any new product for more than a decade and hence lacks expertise in the same. Chris said yes to the plan under pressure from Pat and Cliff. He has not given due diligence from his side as well. Assumptions by Pat Lambert: Pat has a sound retail background and hence feels that her thoughts about the market are more powerful than survey reports and data analysis. She is more than convinced about the success of her idea. Getting into an innovation will ensure ample time to Pat thus taking her away from immediate revenue target pressures After reading the high level specifications of the iScanner software, Pat assumed that slight modifications in the product will make it suitable to be used in the application of her thought. Pat got a positive response from Kelly in a discussion that, in the perspective of Pat was a serious discussion while Kelly assumed that it is a casual discussion out of curiosity. Pat took his positive reply as "Technical Approval". An approval from Chris is good enough for her to build a proposal to Cliff. Kelly is too junior to be involved in the bigger picture at this... Kelly is proud to be the key architect of the iScanner Software and hence assumes that no plans in the company pertaining to this product can be successful without his approvals. He got mad when he came across a number of features defined by Pat that were discussed with his Boss and the CEO but not with him. He is not worried about the safety of his job in the company. Whatever might happen to others in the organization, he is convinced that his job cannot be taken because he is indispensable for the organization. Pat got a positive response from Kelly in a discussion that, in the perspective of Pat was a serious discussion while Kelly assumed that it is a casual discussion out of curiosity. Pat took his positive reply as "Technical Approval". An approval from Chris is good enough for her to build a proposal to Cliff. Kelly is too junior to be involved in the bigger picture at this stage and specifically when he has already given his so called "Technical Approval". Pat thought that after seeing the approvals from Cliff and Chris, Kelly will immediately get to work (given his level in the company, he is not supposed to question her decision and their approvals).

600 WORD ESSAY QUESTIONS Example | Topics and Well Written Essays - 750 words

600 WORD QUESTIONS - Essay Example In the Eastern countries, people consider music as a way to develop and grow certain emotional feelings that would bring closer them to their Lord. And, at the same time, they become softer while communicating with humans as well. There is music in all things if men had ears (Byron, n.d).Music finds its history in both parts of the world- Eastern and Western culture. Additionally, music has been a valid component of human history throughout different ages for human growth and development. Various reasons require studying the history of music. First, nowadays, globally, people only hear the news of killings, rape, violence, lawlessness and chaos. Humans in these times do not avail peaceful time. Second, many authors believe that the message of music is to spread peace, and harmony, not violence or hatred. Third, the music has strange but strong power to attach and bring together people belonging to different sect, caste, and color; it has unique attaching frequency, bringing people closer to one other. For example, if we go to a music program, we meet people belonging to different segments of society. On the other hand, if we go into a religious program, we hardly find such diversity. This prelude is based on the legend city of Ys, which was engulfed in the sea. Once in a year, the city was allowed to rise out of the sea as a reminder of city. The prelude starts with the sound of music. And, slowly and gradually, it increases its sound of music, showing something is emerging. Till the point of full emergence, the sound of music keeps maintaining the same rhythm. Then, the sound of music stops for a few moments, giving some feelings that city stays above the sea for a while. And the city of Ys remain above the sea level for a few moments. Slowly and gradually, that sound of music begins to fall, providing a feel that

Preventing Nuclear Capacities in North Korean or Iran Essay

Preventing Nuclear Capacities in North Korean or Iran - Essay Example The United States can possibly employ the use of economic pressure to try and force North Korea to return t the six-party negotiations that also include South Korea, Russia, Japan and China. These talks were originally designed to try and help in the establishment of a peaceful resolution to security concerns that happen to result from the nuclear weapons program that had been conducted by North Korea. The United States can endeavor to utilize these talks to try and convince North Korea to abandon its nuclear weapons program (Cronin, 273).1 The presence of nuclear weapons in the hands of North Korea is of relatively great concern to the United States. If the Six-party negotiations continue to be ineffective, the United States will potentially find itself quite unable to effectively address the concerns posed by nuclear capabilities in North Korea unless it engages directly with the country. A possible concession that can be made is that the United States can pledge that it will not attack North Korea if it willingly shuts down its plutonium program. Other options can involve the withdrawal of American troops from the Korean Peninsula in return for North Korea ending its uranium enrichment program (Cronin, 273).2 If all options fail, and the security of the country remains in critical danger, I would order the complete elimination of the considerable nuclear threat currently being posed by North Korea. A surgical and very speedy attack on the various nuclear weapons development sites across North Korea will have the effect of completely destroying North Korea’s ability to make nuclear bomb. It might also have the effect of precipitating the downfall of the oppressive regime of Kim-Jong-II in addition to sending a an emphatic and clear message that the United States will in no way accept any nuclear proliferation that poses as a threat to it (Ochmanek and Schwartz,

Intervene or not Intervene Case Study Example | Topics and Well Written Essays - 1750 words

Intervene or not Intervene - Case Study Example Now the world leaders need to be more diplomatic and polite in dealing with other countries and leaders of the world in order to avoid any dispute. Since the September 11 attacks on the United States, most people in the world agree that the perpetrators need to be brought to justice, without killing many thousands of civilians in the process. But unfortunately, the U.S. military has always accepted massive civilian deaths as part of the cost of war. The military is now poised to kill thousands of foreign civilians, in order to prove that killing U.S. civilians is wrong. It is said in the media repeatedly that some Middle Easterners hate the U.S. only because of their "freedom" and "prosperity." Is it right? The U.S. deployed forces in the Persian Gulf after the Iraqi invasion of Kuwait, which turned Washington against its former Iraqi ally Saddam Hussein. U.S. supported the Kuwaiti monarchy and the Muslim fundamentalist monarchy in neighboring Saudi Arabia against the secular nationa list Iraq regime. In January 1991, the U.S. and its allies unleashed a massive bombing assault against Iraqi government and military targets, in intensity beyond the raids of World War II and Vietnam. Up to 200,000 Iraqis were killed in the war and its immediate aftermath of rebellion and disease, including many civilians who died in their villages, neighborhoods, and bomb shelters. The U.S. continued economic sanctions that denied health and energy to Iraqi civilians, who died by the hundreds of thousands, according to United Nations agencies. The U.S. also instituted "no-fly zones" and virtually continuous bombing raids, yet Saddam was politically bolstered as he was militarily weakened. Other so-called "humanitarian interventions" were centered in the Balkan region of Europe, after the 1992 breakup of the multiethnic federation of Yugoslavia. The U.S. watched for three years as Serb forces killed Muslim civilians in Bosnia, before its launched decisive bombing raids in 1995. Even then, it never intervened to stop atrocities by Croatian forces against Muslim and Serb civilians, because those forces were aided by the U.S. In 1999, the U.S. bombed Serbia to force President Slobodan Milosevic to withdraw forces from the ethnic Albanian province of Kosovo, which was torn a brutal ethnic war. The bombing intensified Serbian expulsions and killings of Albanian civilians from Kosovo, and caused the deaths of thousands of Serbian civilians, even in cities that had voted strongly against Milosevic. When a NATO occupation force enabled Albanians to move back, U.S. forces did little or nothing to prevent similar atrocities against Serb and other non-Albanian civilians. The U.S . was viewed as a biased player, even by the Serbian democratic opposition that overthrew Milosevic the following year. Even when the U.S. military had apparently defensive motives, it ended up attacking the wrong targets. After the 1998 bombings of two U.S. embassies in East Africa, the U.S. "retaliated" not only against Osama Bin Lad en's training camps in Afghanistan, but a pharmaceutical plant in Sudan that was mistakenly said to be a chemical warfare installation. Bin Laden retaliated by attacking a U.S. Navy ship docked in Yemen in 2000. After the 2001 terror attacks on the United States, the U.S. military is poised to again bomb Afghanistan, and possibly move

Web Application development Assignment Example | Topics and Well Written Essays - 3000 words

Web Application development - Assignment Example The people who share same spirits in sports would find this application as a great place for sharing their experiences, giving and taking advises, organizing events etc. This application will use the latest technology and simple yet elegant user interface. The Application allows it user to search people based on their interest in any sports. Search results could be filtered by location when the area of the operation expands in the future. The application will be developed with HTML5 and JavaScript in the front end and PHP in the server side scripting. Initially MySQL could be used as database client as number of users and frequency of interactions are considered. When future functionalities are introduced and website’s hits will be increasing, a more scalable database client such as Cassandra could be used. In this report we are including a detailed timeline for the development of application, design, structure, implementation details and future development ideas. New users can register to our web application through a signup facility. Users are requested to provide an username and password in order to gain full access to Sports pal .Non registered users can access only the homepage contents. User data is only passed through an encrypted SSL connection (Buttyan n.d.: 1). During the registration process Sports pal will collect details such as Full name, Date of Birth, Email address and physical location of the users. These details are displayed in our profile page. User can also update these details even after signing up to our application. These profiles are publicly viewable by all users of the application. Users are requested to add a sport of their interest during signup process and it could be edited in user profile functionality. Users can update their status message logging in to Sports Pal. This is a common featured shared by all social networking websites today. This facility will allow

Literature review on profession Essay Example | Topics and Well Written Essays - 10000 words

Literature review on profession - Essay Example Torgersen (1972) and Abbott (1988) further emphasize on the need to monopolize duties for the achievement of professionalism. Andrews & Waerness (2011) suggest that de-professionalization may occur if there is a reduction on the area of responsibility or certain occupation’s jurisdiction. In general this involves where there is less specialization of occupational duties. Professions in the society are interests groups thus there positions are determined by the structural elements. Ascribing to the characteristics of interest groups they safeguard their advantages by means of social closure (Philip O’regan 2008). Therefore professionalism aims to regulate entry into an occupation so as to maintain its market value (Parkin, 1979). According to interactions’ perspective professions provides services to the society and defend the interests of their members as well as the interest group at large. Critical perspectives have been taken attributed to studies on professio nalization in the context of state-profession dynamics and collective social mobility within a set of power relations. In regard to this professions create professional monopoly by closure and exclusion to defend the interests of their members practice (Sian, 2006; Uche, 2002; Walker, 2004; Willmott, 1986; Yapa, 1999). †¦. 3. Accountancy and Professionalism †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4. ... et al., 2012). According to AICPA, 2006; Gammie, Herbohn, & Whiting, 2010; Hopman & Lord, 2009; ICPAS, 2009 they provide that public accounting firms have under-representation of women in the partnership ranks despite them constituting at least half of all entry-level employees. Women have a higher turnover than men thus failing to progress in ranks. It is not clear if the underlying turn over factor having resulted into gender parity in the context of partnership promotions (Almera,E. et al., 2012). In USA statistics shows that post-senior manager positions have been established in most firms. Women are disproportionately represented unlike equity partner promotions (AICPA, 2005; Dambrin& Lambert, 2008; ICPAS, 2009). The rise in the post-senior manager positions is the need for terminal destination provision focussed on experienced senior managers who practice in the traditional accounting and tax areas but don’t have the skills or desire for equity ownership† (IPA, 200 5). Partnership career paths within the firms are preferred those [senior employees] who may not be willing or able to do whatever is necessary to become a partner† (Alter, 1991, p. 55), and they posses talents and knowledge important for the firm (Coolidge and D’Angelo, 1994; Hooks &Cheramy, 1994). With the need and pressure for women representation in higher professional positions categorically women careers, the accounting research literature do not provide any evidence that women with â€Å"greater choice and flexibility in career progression† as asserted by Hooks et al. (1997). The creation of these positions does not specifically focus in the fulfilment of employee of firms needs. There are no considerations on the implications of these positions incorporating gender

BAN - A Logic of Authentication Essay Example | Topics and Well Written Essays - 2250 words

BAN - A Logic of Authentication - Essay Example As a result, Borrows, Abadi and Needham formulated a logic of belief and action, to address these errors. The logic allows people to formally describe the beliefs of trustworthy parties involved in these authentication protocols, thus uncovering subtleties, redundancies and flaws through an analysis of the protocols’ syntax and semantics. Borrows, Abadi and Needham take four published protocols into account, in order to show how they illustrate the appropriateness of this logical method of analysis. But how sound is the logic that they are proposing? How far can a vague and ambiguous logic take us? This paper aims to introduce the famous BAN (Borrows, Abadi and Needham) logic and it’s use on one of the published protocols (i.e. Kerberos), to discuss the logic’s success, its successors, and to review the critiques made on the logic. This paper is based on the article †A Logic of Authentication† published in 1989 by the authors Michael Burrows, Martin A badi and Roger Needham, University of Cambridge. The paper was nominated for publication in TOCS by the Program Committee for the ACM SIGOPS Symposium on Operating Systems Principles, December 1989. The three authors completed part of this work at Digital Equipment Corporation and part at the University of Cambridge. 2 Chapter 2 Introduction In this chapter a brief introduction to the basic principles of the BAN logic is discussed as well as a short section about security protocols. 2.1 An Introduction to Borrows, Abadi, Need- ham (BAN) Logic The BAN Logic is named after Borrows, Abadi and Needham. The logic is, as they stated, a logic of belief and action. It contains no logical inversions; therefore it cannot be used to prove that a protocol is flawed. But when proof, that a protocol is correct, cannot be obtained, that protocol deserves to be treated with suspicion [?]. In other words BAN logic does not aim to prove the security of a protocol; it can only catch certain kinds of s ubtle errors, help us to reason about the protocol, and help us identify and formalize our assumptions and analysis. Details of the BAN logic such as the idealization of protocol transactions, along with the various inference rules, will be discussed on the later sections. The authors of †A Logic of Authentication† introduce the BAN logic to protocol designers whom they believe are inappropriately copying available techniques; thus coming up with protocols containing many security flows. The authors explain the basic notation of the logic and five rules that are applied to analyze protocols. Afterwards, they move on to actually idealize different existing protocols to conclude that such a simple logic can capture subtle differences between protocols. If there is one thing that the authors forgot to mention, that would be the basic definitions of frequently used terms. So in this paper I will try my best to define those terms. 3 CHAPTER 2. INTRODUCTION 4 2.1.1 Security Pr otocols A security protocol usually uses cryptography to distribute messages, authenticate the communicating parties and protects data over an insecure network. It can be defined as a set of transactions or traces. Each transaction consists of a series of communication events, some of which are perhaps interleaved protocol runs. Every desirable

Harriet Jacob’s “Incidents in the Life of a Slave Girl” Essay Example for Free

Harriet Jacob’s â€Å"Incidents in the Life of a Slave Girl† Essay In this paper I argue that slavery is an essential part of life and, as such, should be cared for to ensure the continuation of the lives of the slaves so that they serve their purpose. Slavery is referred to as an â€Å"unhappy condition†, one that should be relieved and which can only be relieved by the enslaved. Harriet Jacob’s â€Å"Incidents in the Life of a Slave Girl† reveals the story of a slave girl and her misfortunes through out her life. The writing is among the feminist literature narrating the humiliations and sufferings of black slave females. Slave Black women didn’t have any such protection to voice their rights against their white masters. They were considered as â€Å"property† of their masters. And those masters have full authority over their female slaves to rape them at any time for the gain of sexual desire, for having stock of more slave children and for keeping such slaves below standards and disdain them. Therefore, there wasn’t any law that would apply to Linda’s case. In that era, woman, in general, were subject to man’s superiority and specifically slave woman were the victim of their masters, even in the enactment of law she had no right to voice her opinions, likes, dislikes or to live her life according to her own wishes. She was subject to any type of violent and abusive behavior by her masters. Lack of protection to their rights by law enforcement gave much bravery and authority to white males over their female slaves. Such deficiencies in law at that time surrounded the female slaves with fetters and disabilities, her very basic and natural rights were unguarded, and her liberty was unacknowledged. She was not allowed to process her separate interest. Not realizing the existence of these slave women as an individual or their own, the law gave her no independent possession. Law being supportive for the supremacy of white masters, and black female slaves were the victim of sexual assault, abusive, violent and unjust attitude. It was the law of the strongest. Though, abusing slaves were not considered as good and there was a universal disdain regarding this issue, no one was willing to help those helpless females against their sexual assault. There was wide spread use of female slaves as sex without any prohibition. Everyone was afraid of helping such women because no one wanted to go against slaveholders who were very rich and held much authority at that time. Most of the blacks were dependent on these slaveholders, and majority of them were proprietors and nurturing most of the Black slaves’ family for labor. Other poor whites were dependent on agriculture and feared to loose their property if they would be of any help to Black female slaves. Therefore, no one dared to voice against such slave owners, even including the family members of the female slave would remain quiet. However, there was general opinion among white females that the abuse of Black slaves was acceptable and that males and white masters are the dominant gender. Most white women were also quiet because not only that they thought slavery was an acceptable thing but they were receiving a lot benefits like money, food and free labor. Daughters or wives were solely dependent on their fathers and husbands. To voice against them meant to deprive themselves of all those benefits they were receiving. To help slave women for their sexual and autonomic identity was to worsen the situation prevailing at that time. The story is essentially a moral code for the slave owners as to how to properly care for the slaves and their overseers. Initially the slaves are spoken of as though they are children who need to be watched over for their own safety and discipline. Slave’s behavior is seen as something unchangeably infantile, no amount of education on morals will change their behavior and they will always succumb to the temptations of thievery and malice toward their masters. It is not a function of the desire to be free, rather it is a function of their immature nature in the eyes of the masters and something to be controlled. These masters viewed themselves as benevolent, as though they were doing a service to the slaves in their charge by taking charge of their lives and keeping their souls out of the trouble to which they would be tempted. The care taken of the slaves is only so that they will be comfortable enough to continue to work and reproduce, not out of care for them as humans. To care for them as humans would require thinking of them as such, doing so would bring up the idea that as humans they deserve the freedom that the masters enjoyed. Masters of the slaves expect obedience and respect from their slaves. However, in return masters must also show their good attitude towards their slaves. They must be honest and truthful with their slaves. Slaves are after all humans who need to be cared off. The way masters will treat their slaves, the same they will get in return. Masters should show firmness and kindness towards their slaves to get their trust. And they must control their temper when dealing with them. In addition, slaves should be given their complete food and diet to keep them healthy and fulfill their needs of the daily work. It is clear, however, that the masters view their slaves as nothing higher than any farm animal. Something to be taken care of for its usefulness, to be cared for so that it will serve its purpose without trouble in the same category as a horse or a cow. Slavery is understood by the slaves to be an oppressive system inflicted by one group of humans upon another, and oppression of any type should not be tolerated. Freedom is a God-given right to all humans and to voluntarily submit to having that freedom taken away is an abomination against God, an enormous sin. Garnet, freed men and slaves believed that slavery set all the laws given by God aside and caused the slaves to make reverence to their masters before God and to submit themselves other than to Him, which is against the first commandment of their Christian belief. This made it necessary to revolt against slavery and endeavor for freedom in any way, even if it meant death because death itself was preferable to oppression. They were willing to sacrifice their lives rather than live as slaves, treated no better than animals rather than with the respect of men. What is most interesting about the story is that it is not an incitement to violence, rather it is an order for those enslaved to demand their freedom. If they were to recognize that their numbers made such a demand possible without violence there could be some resolution to slavery without bloodshed. There is clearly the awareness that a peaceful end to slavery would not be possible, but at least the idea was put forth that it should be considered first. Works Cited Jacobs, Harriet. Incidents in the life of a slave girl.

Sodium acetate Essay Example for Free

Sodium acetate Essay Claim: Relatively pure isoamyl acetate was isolated by elimination reaction as compared to the SN2 reaction. Evidence1: A flask containing isoamyl bromide (6 ml, 0. 050 mole) and potassium acetate (6 g, 0. 05 mole) in 10 ml of dimethyl formamide was positioned in a steam bath and then mounted on a magnetic stirrer. The mixture was heated and magnetically stirred simultaneously for two hours. A white precipitate was found at the bottom of the solution. The mixture was set to cool and 15 ml of cool water was then added to the mixture. The entire precipitate dissolved in the mixture and the content of the flask now got transformed into a clear colorless solution. The mixture was then washed with 15 ml of ether. The lower, aqueous layer in the flask was drawn off and the ethereal was again washed by 5 ml of water. The ethereal was then dried using magnesium sulfate and the ethereal was then gravity filtered. The ether was completely removed by simple distillation1 using steam as a source of heat. The residual crude isoamyl acetate was isolated by simple distillation using a flame as a heat source. Isoamyl acetate; 4. 721 g, 36. 3 mmole, 72. 6 % recovery, B. p= 137? C – 142? C (lit=142? C2). The isoamyl acetate was then tested by infrared spectroscopy (IR spectroscopy); C-H stretch: below 3000 cm, C=O stretch: 1750 cm, C-O stretch: 1250 cm (Appendix 1, 2) Discussion: Isoamly acetate was isolated by SN2 nucleophilic substitution method. It was observed that the Nucleophile, acetate ion directly displaced the bromide ion by substitution. The experiment used potassium acetate rather than sodium acetate. Potassium is larger and less dense than sodium so that the acetate ions more readily take part in the reaction. DMF, a polar aprotic solvent, was used to destabilize the nucleophile that catalyzes the reaction by lowering energy. After the mixture was cooled, water was added to the mixture in order to avert a reverse reaction. The mixture was washed with ether in order to maximize the yield of the produce by the process of dehydration. Any presence of water would cause the reverse reaction, thus minimizing the yield. isoamly acetate was also isolated by elimination reaction, technically termed as fisher esterification. The fisher esterification was favored over SN2 reaction in this experiment. A flame was used as a heat source in the elimination reaction while a steam was used as a heat source in the Sn2 reaction. At higher temperatures, molecules acquire enough energy to climb the energy barrier. This barrier level will be too high to cross at lower temperatures.

Library Management System

Library Management System Development and connection to multiple online /www database using jsp Introduction: There are many web based application running with only single database. It has some problems such as performance issues etc but we are going to implement the Our primarily purpose is to connect the multiple databases with the application to decrease the database terrific and make it efficient. On the other hand we will To Online Library Management systems that connect to multiple databases. When any user will come to access the application and do registration then its information will be saved only one database on the base of implemented business logic of the databases. Library Management System will give you facility to search the online books on the base of different options, reserve the books in advance, user management and interactive report module. All the search information will come from different databases. Problem Statement The problem with the existing system is that most of the online application is based single or centralized database. When multiple users comes and access the same application at the same time than the response time of the application goes slow due to huge amount of requests as long as database processing also go slow to process the all requests and application go stuck. Although all data stored in only single database and if the central database fails then whole application will not work. Aim and objective: The main aim of this project is to build online application that integrate the more than one connection with the multiple databases as in result query processing time will also go faster because information will be saved in different or more than one database. There are many objectives which well use after implement  · Remove the Database Centric Concept.  · Increase the Database performance and its speed.  · Minimize the database load.  · Improve the Processing power of each system Proposed methodologies Methodology is processes that focus on what information is collected and how to analyze it. In our Development and Connect multiple databases we will implement the RAD methodology.RAD stands for Rapid Application Development as long as product can be implemented rapidly with high quality.RAD produce the quick and dirty prototype application or software which satisfied the customer needs and requirements. In RAD the software developed in series of cycles which probably know time boxes. The main advantage of RAD is that customer gives the feedback on each completion of phase of software. Without completion of previous phase the next phase cannot be started. Expected artefact / outcomes: The expected outcomes of development and connect multiple databases is that it provides the online Library Management System in which user can get registration and search the different kind of books on base of different parameter such as BookID, Author Name etc as long as confirm the booking of book in advance. By connecting the more than two databases with each other, system will execute the efficient, reliable and reduce the database terrific as well as database performance will be increased. Technologies for implementation Java:- Java is one of the most popular language that currently using for Software Development because its an open source features. There are many features provide by Java such as JVM(Java virtual Machine) is use to translate the Java program into machine language, JIT(Just in time complier) to compile all the methods of the coded program[1], exceptional handling and gives the rich support of JDBC API for communication with the Database. We will implement this project in Java. So, all the methods, Classes, Interfaces, Data Types will be implemented in Java. In order to Java version well implement it using Java 6 or latest version. Servlet:- Servlet is a Java class which use of Web based Application. This class is same like the Simple Java class but it has some extra features and interfaces that make it powerful. In server there are many features available like Session Handling, Request, Response, and Dispatcher etc [2]. All the requests of the clients handle on the servlet. JSP:- JSP stands for Java Server Pages and its server side programming language that provide the dynamic web pages feature. Its known as a scripting language. it has built in JSTL( JSP Standard Tag Library) to do some actions and components such as scriptlet, expression. In our project well use JSP as a view and follow the MVC architecture. We will controller to control the terrific of the application, implement the Business logic in Business Layer and JSP as a view. Java Script JavaScript is an Object-oriented programming language and client side scripting. JavaScript code embedded in the HTML and run on the users web browser [4].Like Java, it also has Classes, method and data types but different is Java is run on Server side and JavaScript run on Client Side. You can also generate Dynamic html. In our project well use Java Script only for validation purpose. Itll validate the data such as BookID, Date and address of the book. MySQL:- MYSQL is a relational database managements system that provides the multi databases access to all the users. Its going popular day by day as well as it has no license fee. It has many powerful features such as stored procedures, locking and unlocking, views and triggers. In our project well use MYSQLl as a backend database to store all the data of Library Management System. There will be more than two databases used in our project to store, view, update and delete the existing data. Whenever user will send a search request then itll search the data to all the databases. Apache Tomcat Server:- Apache Tomcat Server is a web server that Java Servlet container. A Web server the listen the HTTP request which is sent by the user and return the response. All the websites, application will be deployed under the Tomcat Server cond Structure. Tomcat is good because it supports both the Java Servlet and JSP pages. In our application well use the latest release of Apache Tomcat 6.x. Design/Structural Formation High Level Design In Development and connecting multiple database application, when user send the searching request then application will search the data from those databases in which search data is saved and return the result from all databases. Project Plan: Interim Project Report 1 week Requirement Analysis 1 week Design 4 days Implementation 3 week Poster Design 3 days Testing 1 week References: 1. Effectiveness of Cross-Platform Optimizations for a Java Just-In-Time Compiler by Kazuaki Ishizaki, Mikio Takeuchi, Kiyokuni Kawachiya, Toshio Suganuma, Osamu Gohda, Tatsushi Inagaki, Akira Koseki, Kazunori Ogata, Motohiro Kawahito, Toshiaki Yasue, Takeshi Ogasawara, Tamiya Onodera, Hideaki Komatsu, and Toshio Nakatani Page[1] http://0-portal.acm.org.brum.beds.ac.uk/citation.cfm?id=949305.949322coll=ACMdl=ACMCFID=82535495CFTOKEN=35642467 2. An Introduction to Java Servlet Programming by Vandana Pursnani http://0-www.acm.org.brum.beds.ac.uk/crossroads/xrds82/servletsProgramming.html?CFID=82535495CFTOKEN=35642467 3. An Online Bookstore Using JSP Technology by Jose Hughes http://0-delivery.acm.org.brum.beds.ac.uk/10.1145/1170000/1167328/p339-hughes.pdf?key1=1167328key2=3359398621coll=ACMdl=ACMCFID=82535495CFTOKEN=35642467 4. Characterizing Insecure JavaScript Practices on the Web by Chuan Yue, Haining Wang[1] http://0-delivery.acm.org.brum.beds.ac.uk/10.1145/1530000/1526838/p961-yue.pdf?key1=1526838key2=0773498621coll=ACMdl=ACMCFID=82535495CFTOKEN=35642467

Brain-Behavior and Nature-Nurture: Two Interacting Scientific Debates E

Brain-Behavior and Nature-Nurture: Two Interacting Scientific Debates Whether there is more behind human behavior than can be explained solely by neural phenomena has been the subject of much time-worn scientific and philosophical debate. In regards to this question, two primary classes of alternative explanations come to mind: the human soul and the environment. The former of these involves a possible internal, individualistic force guiding behavior beyond the guides provided by the brain; many feel that the topic of the human soul is best left in the realm of the philosophical. Environmental influences on behavior, however, are quite pertinent to scientific investigations into the brain/behavior dichotomy. Whether and to what extent one’s environment effects one’s behavior, personality, even destiny is embodied by the widely publicized and highly politicized nature-nurture debate. Generally, those factors thought to come from nature are those that are inherited, and those thought to be nurture-bred are inculturated. It seems, then, that a discussion of neural control of behavior necessarily involves this nature-nurture question; the interplay between inherited brain structure and inculturated experience offers insight into the roots of behavior. Vitalists and reductionists, empiricists and situationists, geneticists and sociologists all have something different to say about the degree to which the human genome specifies human traits. Many of these traits are behavioral, thus, these people also have much to say about the role of the brain in guiding behavior. It is estimated that sixty percent of human genes are dedicated to neurological development (5). This is an immense amount of genetic material, and, particularly du... ... still be subject to biased interpretations of which we are capable as human-mammals. â€Å"Our concepts of reality will always be shaped by our genetically-inherited mental models† (3). Subjecting myself to biased interpretations, though, I feel that an individual drawing breath each day in the context of many, nestled environments much akin to the Bronfenbrenner ecological systems theory **, behaves ultimately because of the brain and the genes from which it originates. WWW Sources 1) Compton’s Encyclopedia http://comptons2.aol.com/encyclopedia/ARTICLES/03888_html 2) The Eye of the Frog http://www.objana.com/frog/home.html 3) Sociobiology page http://res3.geocities.com/Athens/Acropolis/3976/socio.html 4) Of Mice and Men http://www.informinc.co.uk/LM/LM73/LM73_Futures.html 5)Pro-nurture http://www.michiganinbrief.org/text/issues/issue-23.htm

Poetry appreciation of Death of a naturalist Essay -- English Literatu

Poetry appreciation of Death of a naturalist This poem ‘Death of a Naturalist’ by Seamus Heaney is about the lifecycle of frogs and a child’s interest in nature. As the child grows up he looses interest in all aspects of nature. It is as if ‘Death of a Naturalist’ was referring to the loss of innocence of the child and the love of nature he once had died inside him. Not only that, he now has respect for nature but not necessarily disliking it; nor loving it either. The atmosphere of the first stanza is quite positive. A phrase such as ‘There were dragon-flies, spotted butterflies,’ suggests a happy mood and refers to pleasant memories to Heaney as a child. Diction such as the ‘warm thick slobber’ indicates to me the child-likeness theme of this poem. Which proves that it is from an adult’s perspective looking back at his childhood. Heaney has done this by using the ‘child-like’ vocabulary as well as a more complex and mature tone to the poem. He has done this so that we as the reader can recognise the difference of the fascination of a child and a simpler explanation of things from an adult. For example as the first stanza draws to a close we learn that by frogs we can tell the weather ‘For they were yellow in the sun and brown/in rain.’ This is the typical child learning something new in school, and then assuming they know it all. From that I get the image of the child telling its mother ‘mum did you know†¦Ã¢â‚¬â„¢ Where as an adult would dismiss it as merely a fact. By the second stanza the poem takes a rather dark turn. All the positivity in the first stanza has been replaced with a sinister and morbid tone. The beginning of the stanza ‘ Then one hot day†¦fields were rank’ suggests the dramatic change in ... ...ts changed and I realised that the poem was not all about frogs. It was a case of reading between the lines. Heaney’s overall message fascinated me and urged me to delve more into the subject of ‘loss of innocence’. Which set me on a train of thought. One thing in particular that made the poem more enjoyable for myself was Heaney’s flair for style. The way in which he concentrates on the onomatopoeia in the poem is very effective. As I had not previously read any other of Heaney’s poems this immediately drew my attention. Another thing I liked was the images he created in my mind. One of those images were (in the second stanza); a battlefield where the child is on one side and the frogs are his opposition and the frogs are invading the land-similar to a war scenario. Therefore I would highly recommend this poet simply for Heaney’s unique style of writing.

The Mother-Daughter Relationship in Toni Morrisons Beloved Essays

The Mother-Daughter Relationship in Toni Morrison's Beloved In Toni Morrison’s Beloved, 124 can be thought of as a character with human characteristics that are brought about by the spiritual presence of Sethe’s deceased daughter. It is almost as if the house is the physical element of this spiritual force, and the naming of the house as simply 124 immediately allows â€Å"readers to unconsciously register the unseen number three in 1-2-4† (Washington 175). This idea becomes relevant because after registering this, we can see a reoccurring pattern of this concept throughout the text. First of all, there were three females in Sethe’s family, and after murdering her eldest daughter, there was left a â€Å"triad of grandmother, mother, and daughter† (Washington). In Washington’s article she elaborates heavily on this idea of the missing number three as the number suggests a spiritual element. Aje, defined as â€Å"a controlling matriarch who uses her power, forcefully or gently, to guide her family and often the community† (Washington 172) is overwhelmingly present at 124, and is an Africana theoretical perspective concept that Washington attempts to define in her article while also interpreting the intricacies of the mother-daughter relationship in Beloved (172). However, it seems that there are also major ideas that play a part in this concept of Aje. Through Toni Morrison’s Beloved and Teresa Washington’s â€Å"The Mother-Daughter Aje Relationship in Toni Morrison’s Beloved,† it seems that the Aje relationship can be defined by several reoccurring themes which consist of the idea of unification through the act of violence, male presence, or the lack thereof, and the concept of Sethe’s self in comparison to her â€Å"best self.† There seems ... ... my theory, Beloved understands that her mother put her in a safe place, but at the same time she does not fully understand why she was placed there alone, and for this she is angry, and in turn takes her anger out on her mother in an attempt to destroy her, so evidently, Washington is contradicting herself. Through Beloved and Washington’s article, the concept of the Aje mother-daughter relationship becomes prevalent. This concept is emphasized by unification through violence, male absence, and the idea of Sethe’s â€Å"best self.† Washington says, â€Å"Beloved revolves around a mother and daughter’s desire to enjoy perfect unity† (Washington 174). Clearly, we see this concept and ultimately what happens as a result of Sethe’s desire, and the destructive path it leads her down, as of course, destruction is a characteristic of the mother-daughter Aje relationship.

About BRU coffee Essay

BRU coffee is a part of Hindustan Lever and it is India’s largest and favourite coffee brand that offers a range of Indian and international coffee products. Since 1968, BRU has repetitively strived to bring varied types of authentic coffee with premium tastes to Indian consumers. After directing numerous coffee trials with coffee samples, they personally select the best coffee beans and freshly roast them to serve consumer a great cup of rich aromatic coffee, whether it’s coffee at home or at BRU World Cafà ©. It was launched in the year 1968 under the brand of â€Å"Brook Bond†. After its introduction as an instant coffee they came up with different varieties such as BRU Cappuccino, BRU Lite, BRU Cold Coffee, BRU Gold, BRU Roast and Ground etc. BRU has created and distributed a display of unique high-quality coffee blends since 1968. It is an astounding 800crore instant coffee segment in India. From instant and conventional coffees to a multiplicity of premixes, the rich aroma and exotic flavours of BRU coffees have made it India’s number one coffee brand. BRU’s market share as up to end of 2011 was 50.2% against Nescafe’s 49.2%. BRU-ad with love and merged with passion to make a perfect coffee recipe, BRU Coffee lets you discover the lovely moments of your life, with a flavour of happiness. AGGRESSIVE SUCCESS ACHIEVED IN SAME SEGMENT: 1) REVOLUTION IN NEW PRODUCT: BRU was known as master brand in serving coffee as they were able to give new aids to customers at every point on a regular basis. There one of the successful new product was the cappuccino packs. The new flavour was able to generate new thrust in the market and that help them to lead out the product in the market. The new flavours even encouraged hard-core tea lovers to try out these flavours and change their preferences towards the coffee. The best part was that these cappuccino was available in single serve sachets which provoked consumers to test the flavours. Another added innovation by BRU was when they launched the cold coffee variants into the market which again apprehended the attention of the consumers in high volume. Now, these thrusts in new product development roll out in an implicit way when customers accepted and started liking it. This was concluded when people roll out in malls and stores, they find that coffee section is full of  various flavours and packs of BRU which itself creates a positive vibration for the brand. 2) REVOLUTION IN PACKGING: Innovation in packaging was another critical factor that aided BRU’s success. The brand made the entry barrier low by launching small affordable SKUs. There are single serve and large packs at different price points making the brand affordable .The brand although is positioned as an aspirational brand is priced affordable thus making it a perfect example of a Masstige brand.

The Effectiveness of Dodd-Frank Act

The Dodd-Frank represents the most comprehensive financial regulatory reform measures taken since the Great Depression; in simplest arms the Dodd-Frank Act is a law that places major regulations on the financial industry. Dodd-Frank grew out of the Great Recession with the intention of preventing another collapse of major financial institutions in the U. S. The Dodd- Frank also enforces the consumer protect act which is put in place to protect borrowers from abusive barrowing and puts regulations on banks that practice these bad habits. Why did the Dodd-Frank Act come about?In 2008 the economy suffered a great recession and Dodd-Frank was suppose to be the answer, the tool to fix the financial problems in the U. S. If you will. Dodd-Frank put financial regulations that were said would turn the recession around and help prevent a recurrence on financial institutions. There are said to be many reasons why the economy started to plummet some say the housing market was the reason for the downward spiral of the economy and others say the banking system had a huge hand in the recession as well along with credit reporting agencies that falsely reported scores.There are many contributing factors that could have been the reason for the financial downturn of the U. S. And the Dodd-Frank Act is supposed to be the answer for regulating banks ND implementing consumer protection. In 2010 President Barack Obama signed the Dodd-Frank Act in to Law to help secure the future economy of the U. S. I am personally all for the Dodd-Frank law, I feel that it will benefit the U. S. Economy to have stricter laws preventing it from completely failing again. Some research shows that there has been as many as 47 recessions in the U. S. O something was not right and we needed a change. In my opinion there is no way that we should have experienced recession in 2009, we are supposed to be a advance country, now I understand that things happen and that's exactly why I'm all for resolutions an d changes and that's why I feel it is important that the Dodd-Frank and embraced and hopefully used properly. We as the United States need to tighten our laws and restrictions and work more at being proactive rather then reactive when things go wrong and now our entire economy is at risk because of one large financial institution.As you read further in the paper you will see some of the provisions like many that stuck out to me and being some of the most important while also explaining why I am in favor of the Dodd-Frank law. One of the Dodd-Frank Act's main goals is to regulate banks, which means that banks will be subjected to a series of regulations and if any of the banks are determined to be too big to fail then there is a possibility that the bank can be broken up.In order to be able to focus so much on banks and making sure the banks are complaint with the regulations the bill created the Financial Stability Oversight Council. The Treasury Secretary chairs the Council and has nine members including the Federal Reserve, the Securities and Exchange Commission and the new Consumer Financial Protection Bureau or CAP. It also oversees non-bank financial firms like hedge funds. The Financial Stability Oversight Council (OFFS) will monitor the markets for asset price bubbles and the build up of systemic risks.In addition, it would designate which financial firms are the systemically important. These firms would be subject to additional regulations by the Federal Reserve, which would include higher capital standards and stricter liquidity requirements, as well as requirements that they draw up a â€Å"living will†, that is a plan for the orderly liquidation if the firm gets into financial difficulties. Manikins,Snakeskin 2012 peg. 449) Some like that under Dodd-Frank banks are also required to have plans for a quick and orderly shutdown in the event that the bank becomes insolvent.In accordance with the OFFS there were other regulations that the banks wo uld have to comply with eventually. This regulation is called the Blocker Rule, this prohibits banks from investing in or owning hedge funds at all. The Blocker Rule stopped private equity funds and proprietress trading for the banks own profit and the banks would only be allowed to own a small percentage of the hedge and private equity funds. The Blocker rule came about because Paul Blocker was against banks using the funds the bank received from benefits deposits insurance for risky trading.The Blocker Rule does allow some trading when it's necessary for the bank to run its business. , so if the bank needs to trade currency to offset their own holdings in a foreign currency they would be allowed to do so. The Blocker Rule was not in effect when The Dodd-Frank was sign and began implementation, it was a future regulation that later was added and implemented. Derivatives are a huge part of the Dodd-Frank; derivatives played a part in the nonfatal of GIG.Alga had to be bailed out aft er extensive use of derivatives, and the Dodd-Frank has placed regulations to prevent this in the future. Derivatives are financial instruments whose payoffs are linked to previously issued securities, such as credit default. In order to try and get a handle on this issue Dodd-Frank requires that the risky derivatives are regulated by the SEC or the commodity futures trading commission while the more transparent derivatives are put in a clearinghouse. The clearinghouse is going to act similar to the stock exchange; this is a way to trade the reparative biblically.Not all derivatives will be subject to the law, The Securities and Exchange Commission and the Commodity Futures Trading Commission approved a rule that would exempt some energy companies, hedge funds and banks from derivative oversight. (CNN, 2013) Insurance companies and credit rating agencies are some of the other financial institutions that Dodd-Franks effect. The Federal Insurance office was created which operates unde r the Treasury Department to help identify insurance companies that could pose a risk to the entire system.Dodd-Frank created this regulation because of the damage that GIG caused, so this regulation will be more proactive in avoiding the same problem again. Also in the interest of the consumers, the Federal Insurance office will collect information about the insurance industry and make sure affordable health insurance is provided for minorities. Some credit rating companies were criticized for providing scores that were not correct and there for allowing consumers to get loans they could not afford.This was saw as misleading along with over rating derivatives and mortgage-backed securities Ђ?and saying the investment tools were worth more than their actual value. Dodd- Frank made it so as apart of the new rules, the SEC can require agencies to submit their rating systems for review, and can De-certify an agency that gives misleading ratings. The new rule should put a stop to th e issue of approving loans and mortgages that the consumers could not afford. The law requires that the consumers provide proof of income, credit, and Job history which only makes sense to make sure the consumer can afford to repay what they have barrowed.One of the gig reasons I agree with the law is the Consumer Protection, Dodd-Frank legislation created a new Consumer Financial Protection Bureau (CUFF) that is funded and housed with in the Federal Reserve. This regulation was to protect consumers from immoral business practices by banks. The CUFF consolidated a number of existing consumer protection responsibilities in other government agencies. The CUFF has the authority to examine and enforce regulations for all businesses engaged in issuing mortgage products that have more then $10 billion in assets. Manikins Snakeskin, 2012 peg. 448) The CUFF is also able to examine other financial products marketed toward poor people in efforts to keep our economy from falling apart again fr om this. The law also works with the regulators in large banks to stop transactions that hurt consumers, such as risky lending. Which also bans payments to brokers for pushing borrowers into higher-priced loans, as well as giving the state attorney general power to enforce certain rules issued by the legislation on the stricter consumer protection laws on National Banks.This allows for it to ban brokers from pushing consumers into higher ricer loans. In addition to the above-mentioned perks I also appreciate that consumers have access to information made plain for anyone to be able to understand, and there is a 24-hour hotlist to report issues with any financial services. In accordance with helping consumers stay away from faulty loans the CUFF also monitor the debit card use, credit care and pay day loan use, this seems to be a good idea to me because it can kind of hold you back from doing something the will eventually put you in the negative.Although the government always had som e ability to seize failing financial institutions and slowly close them down, the government did not have total resolution over authority over the largest financial institutions. This was the issue when it came t the government saving Lehman Brothers and the there was not resolutions to be offered so the company filed for bankruptcy. Dodd-Frank now provides the government with this authority for financial firms that are deemed systemic, and also gives regulators the right to levy fees on financial institutions with more than $50 billion in assets to recoup losses. (Manikins Snakeskin, Peggy 2012)

Patching: Restitiching Business Portfolios in Dynamic Markets Essay

The article â€Å"Patching: Restitiching Business Portfolios in Dynamic Markets† by Eisenhardt and Brown is awe-inspiring job, because the authors attract readers’ attention to portfolio development as a skill. Further, they have succeeded in defining patching as â€Å"adding, splitting, transferring, exiting, or combining chunks of businesses†. It is necessary to outline that the article provides general overview of patching benefits and concentration on the assertion that good portfolio development depends on several generic skills such as doing everything fast, developing options, making rough choice, etc. The author emphasizes that it is important for the company to find the right general manager, because the whole company depends on his proper decision-making abilities. It is argued in the article that good portfolio development differs from bad portfolio due to patching skills. For example, Brown and Eisenhards responds that â€Å"Andrew Campbell’s observations helped us to crystallize several thoughts† meaning that he has helped in making necessary points clearer. Campbell agrees with authors that multi-business managers should have proper knowledge of industry as it is essential for developing patching skills. Nevertheless, he emphasizes that attention should be paid to pattern recognition rather than on analysis and to intuition rather than past experience. Thus Campbell assumes that pattern recognition and intuition are the central skills to be developed in manager. The article significantly contributed management science but providing thorough examination of patching benefits. Apparently, the article aims at providing clear understanding of the concept and at persuading companies to imply patching in their performance. The finding presented by the authors contributes the idea that corporate strategy should concentrate on patching, not on strategic positions that are really enduring. The article will cause others to revise their ideas about the subject discussed. Apparently, more research is needed to develop further the concept of patching.

The True Definition of a Strong Team

The True Definition of a Strong Team What is a team one may ask? The formal definition of team is â€Å"a number of persons associated in some joint action† (Team). A group of athletes, a group of employees, or a group of friends can call themselves a team when united to complete a common goal. Truly any group of individuals can call themselves a team, but only when this group possesses the right characteristics is when they can be called a true, strong team. Being a strong team is much more than getting a group a group of people together and declaring it is a team. A strong team is constructed with more than speech; it deals with strong feelings, dedication, and hard work. Strong feelings provide great importance when construction a strong team. Whether people are part of a sport team or a work force, they all must possess the characteristic of having strong feelings for the situation they are placed in. If the person’s feelings are so strong, he/she will be more than willing to strive for that goal. If he/she did not care much for the situation they are placed into, they will most likely not strive and excel and unfortunately, the team will suffer by the goal not being reached. When each individual in a team has strong feelings toward the completion of or reaching that goal, a strong team is reached. Everyone, apart of the team, who has those strong feelings are on the same page allowing them to strive together with a great feeling of passion. When this passion is reached, every team member will know exactly how to complete their team goal with their inner feelings. When a team all has the same feelings toward a common goal it shows the strength of the team as a whole. A team may all have a strong feeling toward completing a goal, but each individual has to portray many other characteristics in order to become a strong team. With strong feelings, teams can reach many goals. But in order to complete and achieve more challenging goals, a strong team must posses’ dedication. Dedication is a very important characteristic that every great team out there acquires. Dedication requires individuals to do the best they can always. For example, always showing up for dance class, always being on time for dance class, always being at every rehearsal, and so fourth. When portraying the dedication attitude, others will envy that and respect the fact that this individual wants to be apart of something much greater than any individual. Dedication can also be portrayed through showing respect for the team. This can be done by putting others first. If every member of a team is willing to put others before themselves, a team will be able to accomplish goals the never thought they could before. Dedication is a characteristic every team must have in order to be called a strong team. A strong team that possesses dedication are the teams heard to be accomplishing phenomenal goals, not only because they are extraordinary at their sport, but because they have the passion and dedication of being apart of a team. Dedication is a possession that truly great teams have and with dedication comes hard work and if you are dedicated, you will work hard! Working hard is something each individual must provide their team. By working hard, a team will become stronger and will learn how to work together by working off each others’ strengths. Working hard means that people always put forth their best foot and try their hardest at all times. Through hard work, individuals will mold themselves to become better, along with helping others improve. When a team is able to work hard every day and put forth everything they have, that team will strive. In the end, what that team puts in is what they will receive out and each individual is going to get stronger through their teams improvement. Undergoing these strong feelings toward a goal will help the team succeed. Hard work will better the chances of completing this unique goal the team holds. Dedication is a key characteristic in all teams. Dedication most importantly makes the team not only stronger as individuals but as a team. Dedication builds the base for a strong team and hard work keeps that team functioning beautifully together. These characteristics will give that passion to excel towards a sport, job or any such life goals. When each of these characteristics are reached, I give the permission to call themsel

Peaceful Pastures

Mid-term Exam| Page: | 1 2 3 | 1. | Question 😠 (TCO 1) The goal of managerial accounting is to provide information that managers need for| | | Student Answer:| | planning. | | | | control. | | | | decision making. | | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 1, Page 4| | | | Points Received:| 4 of 4 | | Comments:| | | | 2. | Question 😠 TCO 1) Which of the following statements regarding fixed costs is true? | | | Student Answer:| | When production increases, fixed cost per unit increases. | | | | When production decreases, total fixed costs decrease. | | | When production increases, fixed cost per unit decreases. | | | | When production decreases, total fixed costs increase. | | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 1) A retailer purchased some trendy clothes that have gone out of style and must be marked down to 40% of the original selling price in order to be sold. Which of the following is a sunk cost in this situation? | | | Student Answer:| | the current selling price | | | | the original selling price | | | | the original purchase price | | | | the anticipated profit | Instructor Explanation:| Chapter 1, Page 9| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 1) Shula’s 347 Grill has budgeted the following costs for a month in which 1,600 steak dinners will be produced and sold: materials, $4,080; hourly labor (variable), $5,200; rent (fixed), $1,700; depreciation, $800; and other fixed costs, $600. Each steak dinner sells for $14. 00 each. How much is the budgeted variable cost per unit? | | | Student Answer:| | $5. 80 | | | | $7. 74 | | | | $6. 68 | | | | $3. 25 | | Instructor Explanation:| Chapter 1, Page 8 ($4,080 + $5,200) / 1,600 = $5. 80| | | | Points Received:| 0 of 4 | Comments:| | | | 5. | Question 😠 (TCO 1) Which of the following is an example of a manufacturing ov erhead cost? | | | Student Answer:| | security at the manufacturing plant | | | | fabric used to produce shirts | | | | cost of shipping product to customers | | | | the salary of the president of the company | | Instructor Explanation:| Chapter 2, Page 37| | | | Points Received:| 0 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 1) Product costs| | | Student Answer:| | are also called manufacturing costs. | | | | are considered an asset until the finished goods are sold. | | | | become an expense when the goods are sold. | | | All of the above answers are correct. | | Instructor Explanation:| Chapter 2, Page 38| | | | Points Received:| 4 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 1) At December 31, 2010, WDT Inc. has a balance in the Work in Process Inventory account of $62,000. At January 1, 2010, the balance was $55,000. Current manufacturing costs for the year are $292,000, and cost of goods sold is $284,000. How much is cost of goods manufactured? | | | Student Answer:| | $292,000 | | | | $299,000 | | | | $277,000 | | | | $285,000 | | Instructor Explanation:| Chapter 2, Page 43 $55,000 + $292,000 – $62,000 = $285,000| | | Points Received:| 0 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 2) BCS Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for August follows: | Estimated| Actual| Overhead cost| $174,000| $171,000| Direct labor hours| 5,800| 5,900| Direct labor cost| $87,000| $89,975| How much overhead should be applied in total during August? | | | Student Answer:| | 177,000 | | | | 179,950 | | | | 171,100 | | | | 168,200 | | Instructor Explanation:| Chapter 2, Page 54 ($174,000 / 5,800) x 5,900 = 177,000| | | | Points Received:| 0 of 4 | | Comments:| | | 9. | Question 😠 (TCO 2) Citrus Company incurred manufacturing overhead costs of $300,000. Total overhead applied to jobs was $306,000. What was the amount of overapplied or underapplied ove rhead? | | | Student Answer:| | $7,000 overapplied | | | | $6,000 overapplied | | | | $6,000 underapplied | | | | $13,000 underapplied | | Instructor Explanation:| Chapter 2, Page 55 $306,000 – $300,000 = $6,000 overapplied| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 3) Companies in which of the following industries would not be likely to use process costing? | | | Student Answer:| | cereals | | | paints | | | | cosmetics | | | | auto body shop | | Instructor Explanation:| Chapter 3, Page 84| | | | Points Received:| 4 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 3) The Blending Department began the period with 45,000 units. During the period the department received another 30,000 units from the prior department and completed 60,000 units during the period. The remaining units were 75% complete. How much are equivalent units in The Blending Department’s work in process inventory at the end of the period? | | | Student Answ er:| | 30,000 | | | | 22,500 | | | | 15,000 | | | | 11,250 | Instructor Explanation:| Chapter 3, Page 88 (45,000 + 30,000 – 60,000) x 75% = 11,250| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 3) Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1:| | Direct material| $36,000| Conversion costs| $45,000| Costs incurred during May:| |Direct material| $186,000| Conversion costs| $255,000| How much is the cost per equivalent unit for direct materials? | | | Student Answer:| | $24. 00 | | | | $16. 20 | | | | $15. 86 | | | | $13. 58 | | Instructor Explanation:| Chapter 3, Page 89 ($36,000 + $186,000) / [11,000 + (3,000 x 90%)] = $16 . 20| | | | Points Received:| 0 of 4 | | Comments:| | | | 13. | Question 😠 (TCO 4) Duradyne, Inc. has total costs of $18,000 when 2,000 units are produced and $26,000 when 5,200 units are produced. During March, 4,000 units were produced and sold for $8 each. What is the variable cost per unit? | | | Student Answer:| | $2. 0 | | | | $0. 40 | | | | $2. 00 | | | | $4. 00 | | Instructor Explanation:| Chapter 4, Page 127 ($26,000 – $18,000) / (5,200 – 2,000) = $2. 50| | | | Points Received:| 4 of 4 | | Comments:| | | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 4) The three elements of the profit margin are:| | | Student Answer:| | Selling price per unit, variable cost per unit, and fixed cost per unit. | | | | Total revenues, total variable costs, and total fixed cost. | | | | Selling price per unit, variable cost per unit, and total fixed costs. | | | | Selling price per unit, total variable costs, and fixed cost per unit. | Instructor Explanation:| Chapter 4, Page 130| | | | Points Received:| 0 of 4 | | Comments:| | | | 2. | Question 😠 (TCO 4) Circle K Furniture has a contribution margin ratio of 16%. If fixed costs are $176,800, how many dollars of revenue must the company generate in order to reach the break-even point? | | | Student Answer:| | $1,105,000 | | | | $282,880 | | | | $1,060,800 | | | | $208,476 | | Instructor Explanation:| Chapter 4, Page 133 $176,800 / 16% = $1,105,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 3. | Question 😠 (TCO 4) Randy Company produces a single product that is sold for $85 per unit.If variable costs per unit are $26 and fixed costs total $47,500, how many units must Randy sell in order to earn a profit of $100,000? | | | Student Answer:| | 1,735 | | | | 618 | | | | 890 | | | | 2,500 | | Instructor Explanation:| Chapter 4, Page 132 ($100,000 + $47,500) / ($85 – $26) = 2,500 units| | | | Points Received:| 4 of 4 | | Comments:| | | | 4. | Question 😠 (TCO 5) Which of the following is treated differently in full costing than in variable costing? | | | Student Answer:| | Direct materials | | | | Fixed manufacturing overhead | | | | Direct labor | | | | Variable manufacturing overhead | Instructor Explanation:| Chapter 5, Page 168| | | | Points Received:| 4 of 4 | | Comments:| | | | 5. | Question 😠 (TCO 5) Which of the following items appears on a variable costing income statement but not on a full costing income statement? | | | Student Answer:| | Sales | | | | Gross margin | | | | Net income | | | | Contribution margin | | Instructor Explanation:| Chapter 5, Page 169| | | | Points Received:| 4 of 4 | | Comments:| | | | 6. | Question 😠 (TCO 5) Peak Manufacturing produces snow blowers. The selling price per snow blower is $100. Costs involved in production are: Direct Material per unit| $20| Direct Labor per unit| 12|Variable manufacturing overhead per unit| 10| Fixed manufacturing overhead per year| $148,500| In addition, the compan y has fixed selling and administrative costs of $150,000 per year. During the year, Peak produces 45,000 snow blowers and sells 30,000 snow blowers. How much is net income using full costing? | | | Student Answer:| | 1,641,000 | | | | $1,590,000 | | | | $1,441,500 | | | | $1,491,000 | | Instructor Explanation:| Chapter 5, Pages 172-174 Sales = $100 x 30,000 = $3,000,000Expenses = [($148,500 / 45,000) + $20 + $12 + $10] x 30,000 = $1,359,000 COGS + $150,000 = $1,509,000Net Income = $3,000,000 – $1,509,000 = $1,491,000| | | Points Received:| 0 of 4 | | Comments:| | | | 7. | Question 😠 (TCO 6) Costs may be allocated to | | | Student Answer:| | products. | | | | services. | | | | departments. | | | | any of the above. | | Instructor Explanation:| Chapter 6, Page 201| | | | Points Received:| 4 of 4 | | Comments:| | | | 8. | Question 😠 (TCO 5) An allocation base| | | Student Answer:| | is the minimum amount to be allocated to a cost object. | | | | coordinates the man ufacturing overhead costs as they are incurred. | | | | will always be less than the variable costs for a product. | | | | relates the cost pool to the cost objectives. | Instructor Explanation:| Chapter 6, Page 202| | | | Points Received:| 4 of 4 | | Comments:| | | | 9. | Question 😠 (TCO 6) Sierra Company allocates the estimated $200,000 of its accounting department costs to its production and sales departments because the accounting department supports the other two departments, particularly with regard to payroll and accounts payable functions. The costs will be allocated based on the number of employees using the direct method. Information regarding costs and employees follows: Department| Employees| Accounting| 4| Production| 36| Sales| 12|How much of the accounting department costs will be allocated to the production and sales departments? | | | Student Answer:| | Production: $150,000 Sales: $50,000 | | | | Production: $180,000 Sales: $60,000 | | | | Production: $1,800, 000 Sales: $600,000 | | | | Production: $22,222 Sales: $66,667 | | Instructor Explanation:| Chapter 6, Pages 213-214 Production = [$200,000 / (36 + 12)] x 36 = $150,000Sales = [$200,000 / (36 + 12)] x 12 = $50,000| | | | Points Received:| 4 of 4 | | Comments:| | | | 10. | Question 😠 (TCO 7) A company is trying to decide whether to keep or drop the sporting goods department in its department store.If the segment is dropped, the manager will be fired. The manager's salary, in relation to the decision to keep or drop the sporting goods department, is| | | Student Answer:| | avoidable and therefore relevant. | | | | not avoidable and therefore relevant. | | | | sunk and therefore not relevant. | | | | the same for all alternatives and therefore not relevant. | | Instructor Explanation:| Chapter 7, Pages 256-257| | | | Points Received:| 0 of 4 | | Comments:| | | | 11. | Question 😠 (TCO 7) BigByte Company has 12 obsolete computers that are carried in inventory at a cost of $ 13,200.If these computers are upgraded at a cost of $7,500, they could be sold for $15,300. Alternatively, the computers could be sold â€Å"as is† for $9,000. What is the net advantage or disadvantage of reworking the computers? | | | Student Answer:| | $6,300 advantage | | | | $1,200 disadvantage | | | | $5,400 disadvantage | | | | $3,000 advantage | | Instructor Explanation:| Chapter 7, Pages 251-252 ($15,300 – $9,000) – ($7,500 – $0) = ($1,200)| | | | Points Received:| 4 of 4 | | Comments:| | | | 12. | Question 😠 (TCO 7) Olde Store has 12,000 cans of crab meat just a week past the expiration date. Each can cost $0. 31.The cans could be sold as is for $0. 20 each, or relabeled and sold as gourmet cat food. The cost of relabeling the cans would be $0. 04 per can and the cans would then sell for $0. 29 per can. What should be done with the cans and why? | | | Student Answer:| | The cans should be thrown away since there will be a loss with the oth er alternatives. | | | | The cans should be relabeled into cat food since the sales price increases $0. 09 per can and the cost is only $0. 04 per can. | | | | The cans should be put on clearance since there is no reason to put more money into something that is already selling below cost. | | | It doesn’t matter what you do since all alternatives result in a loss. | | Instructor Explanation:| Chapter 7, Pages 251-252| | | | Points Received:| 4 of 4 | | Comments:| | | | Page: | 1 2 3 | 1. | Question 😠 (TCO 3) Why is it necessary to use equivalent units in a process costing system? | | | Student Answer:| | Process costing, as we have seen, is essentially a system of averaging. Equivalent Units In calculating the average unit cost, it is necessary to convert the number of partially completed units in Work in Process to an equivalent number of whole units.Otherwise, the denominator in the average unit cost calculation will be misstated. When partially completed units are c onverted to a comparable number of completed units, they are referred to as equivalent units. Jiambalvo. Managerial Accounting, 4th Edition. John Wiley & Sons. . | | Instructor Explanation:| In a company that uses process costing, there may be incomplete units in ending Work in Process inventory. These units are converted to a comparable number of completed units in order to calculate the cost per equivalent unit. | | | | Points Received:| 20 of 20 | | Comments:| | | | 2. Question 😠 (TCO 7) Computer Boutique sells computer equipment and home office furniture. Currently, the furniture product line takes up approximately 50% of the company's retail floor space. The president of Computer Boutique is trying to decide whether the company should continue offering furniture or just concentrate on computer equipment. If furniture is dropped, salaries and other direct fixed costs can be avoided. In addition, sales of computer equipment can increase by 13%. Allocated fixed costs are as signed based on relative sales. | Computer| Home Office| | | Equipment| Furniture| Total| Sales| $1,200,000| $800,000| $2,000,000|Less cost of goods sold| 700,000| 500,000| 1,200,000| Contribution margin| 500,000| 300,000| 800,000| Less direct fixed costs:| | | | Salaries| 175,000| 175,000| 350,000| Other| 60,000| 60,000| 120,000| Less allocated fixed costs:| | | | Rent| 14,118| 9,882| 24,000| Insurance| 3,529| 2,471| 6,000| Cleaning| 4,117| 2,883| 7,000| President's salary| 76,470| 53,350| 130,000| Other| 7,058| 4,942| 12,000| Total costs| 340,292| 380,708| 649,000| Net Income| $159,708| ($ 8,708)| $151,000| | | | | | Prepare an incremental analysis to determine the incremental effect on profit of discontinuing the furniture line. | | Student Answer:| | | | Instructor Explanation:| Incremental drop in revenue| ($800,000)| Incremental cost savings:| | Cost of sales| 500,000| Salaries| 175,000| Other| 60,000| Incremental increase in computer equipment| | (13% x $1,200,000)| 156,000| Incremental increase in computer equipment| | variable costs (13% x $700,000)| (91,000)| Incremental increase in profit| $ 0| | | | | Points Received:| 10 of 25 | | Comments:| | | | 3. | Question 😠 (TCO 4) Beach Rentals has estimated that fixed costs per month are $79,200 and variable cost per dollar of sales is $0. 2. (a) What is the break-even point per month in sales? (b) What level of sales is needed for a monthly profit of $24,000? (c) For the month of July, the company anticipates sales of $240,000. What is the expected level of profit? | | | Student Answer:| | a. ) $165,000 sales b. ) $215,000 c. ) | | Instructor Explanation:| (a) Contribution margin ratio = 1. 00 – 0. 52 = 0. 48 $79,200 ? 0. 48 = $165,000 (b) ($79,200 + $24,000) ? 0. 48 = $215,000 (c) ($240,000 ? 0. 48) – $79,200 = $36,000| | | | Points Received:| 20 of 25 | | Comments:| | | |

Descartes and the Existence of God Essay Example | Topics and Well Written Essays - 1000 words

Descartes and the Existence of God - Essay Example Descartes meditation about the existence of God cannot be used to serve as proof of the existence of an Evil Demon. This is because Descartes establishes a clear line of thought that is specific to his a priori existence of God. Central to his argument is the fact that his knowledge of God is anchored on a distinct idea on the existence of a supreme being (Marion, 2008). As such, there must be the existence of an idea first of all before a given claim of body of knowledge is verified. For Descartes, this distinct idea resided in his mind (Nolan, 2011). It is this idea that gave him the essence of God as a supreme being. It is an idea that could not be verified through empirical methods. The existence of an Evil Demon, in line with the thinking of Descartes, can only obtain if it is backed by a distinct idea. There must first exist the essence of the Evil Demon that is crystallized into Descartes mind in order for him to make a claim about the existence of such a being. One of the cen tral arguments upheld by Descartes is that essence implies existence. It would follow logically that the absence of essence effectively negates all possibilities of existence. Without the essence of the Evil Demon in distinct form it would be vacuous to assert any claim of such an existence. Therefore, this would mean that Descartes could claim the existence of God but refrain from making any assertions on whether or not some Evil Demon actually exists. Proof of such existence could be derived from.

Discuss nature vs. nurture Essay Example | Topics and Well Written Essays - 1000 words

Discuss nature vs. nurture - Essay Example The ‘nature versus nurture’ debate for instance is one of the binaries that offer certain perspectives explaining human attitudes and behavior. Socialization as one of the factors influencing human behavior (Berger and Luckmann 42-50) was primarily introduced by sociologists to emphasize the role of the environment and society in the formation of their self-concept and identity. In the field of psychology, behaviorism on the basis of human instincts and stimulus-response was considered to be one of the major theories that explain human nature. In analysis, in contrast with psychological theories, sociological explanations of human behavior are leaning toward the ‘nurture’ side of the debate; thus, placing psychology on the ‘nature’ side. However, through further studies and exploration of the subject, integrative theories about human behavior are also introduced. Social behaviorism pioneered by George Herbert Mead (1913) and psycho-social develo pment introduced by Erik Erikson (1950) are examples of the integrative works. In this paper, an exploration of ‘nature-nurture’ debate will be presented by examining the basis and foundations of both perspectives. The discussion about the importance of socialization in human thinking and behavior will also be analyzed. Moreover, other factors influencing and explaining human nature will be discussed to see how such matters contribute to the development of human behavior. In the process of human development, many contributing factors are regarded to be influential in one’s growth. In an extreme theoretical position, human experiences are considered to be the primary factor affecting behavior (see Schutz 32). Socialization through interaction with others influences an individual’s way of thinking about his or her reality. More importantly, interaction affects one’s idea of the self as he or she tries to situate him or herself within the context of so cial categories. In Mead’s The Social Self, he explained how interactions with individuals help us develop our self-consciousness. Socialization with others helps us realize the existence of ‘the other’ and thus, the existence of oneself (Mead 374). Through interaction, the recognition of the ‘I’ becomes possible. Through self-consciousness and the recognition of others around an individual, language becomes a necessary tool to further identify oneself. In here, communication through language is given importance as such eventually explains more about human nature; that is, explaining our uniqueness in contrast with the non-speaking animals. In Mead’s theory, the concept of ‘the social self’ (374-380) ultimately emphasizes the relation of the self to others in the social world. Though the theory is seemingly grounded on abstract concepts, Mead was able to explain his theory objectively with reference to behaviorism. Apparently, Mea d’s mature social psychology offered an example of how ideas coming from opposing arenas can be integrated in a single work (see Cook 67). To further explain human behavior, we can also observe how scholars attributes it to human ‘instincts’ and the biological and psychological state of a person. In this perspective, ‘nature’ was considered to be the primary cause of human behavior. In the field of psychology, most established theories are based on this assumption reflecting the preferred ‘objective’