Torture during the Algerian War and its relevance on the War on Terror

During the Algerian War of Independence (1954-1962), the French forces mercilessly tortured their opponents. Although the Algerian National Liberation Front (FLN) also tortured their enemies, the French military use of torture was more widespread.Advertising We will write a custom essay sample on Torture during the Algerian War and its relevance on the War on Terror specifically for you for only $16.05 $11/page Learn More Torture is defined as â€Å"any act by which severe pain or suffering, whether physical or mental, is intentionally inflicted on a person for such purposes as obtaining from him, or a third person, punishing him for an act he or a third person has done†¦Ã¢â‚¬ (United Nations, para.3). The French experience during the Algerian war proves that the use of torture, though regrettable, is important to defeat successfully terrorist organizations around the world. Therefore, is the use of torture justifiable in some instances? The milit ary combat of the FLN was being propelled by self-determination and the French state was equally determined to win the war. The French forces did not acknowledge that the colonial conflict was indeed a war, as this would recognize their opponents as a legitimate entity; therefore, it was until August 1999 that they stopped calling it â€Å"fight against terrorism.† That is why although France was bound by the Geneva conventions it had signed in 1951; it consistently used brutal warfare tactics in fighting against the FLN. As shown by the experience of the French military during the Algerian war, torture is a good way of gaining timely and relevant information from terrorists. For example, in an imaginary situation when a terrorist has planted a nuclear bomb in Washington City, the detonation is going to take place in the next forty-five minutes, and cause widespread destruction. However, when the terrorist is captured, although he knows the exact location of the bomb, he is n ot giving any relevant information. What is the best thing to do in such a scenario? Is he left to go scot-free because torturing him will interfere with his â€Å"human rights?† If the individual is not forced to give out the vital information, then thousands of innocent lives are at risk. In such an instance, the choice of the use of torture is allowable in order to acquire certain life-saving information that could not be retrieved easily. Therefore, the use of torture as a tool in the global War on Terror is important in defeating terrorist groups around the world. Concerning this issue, Levin states, â€Å"there are situations in where torture is not only permissible, but morally mandatory† (para.2). Levin illustrates how liberal societies do not allow the use of torture, and how other governments fear the fury of the United Nations if they are suspected of using or even planning to use it; however, he gives a different opinion on this attitude. Levin terms the us e of torture as â€Å"a weapon that is important in winning the War on Terror.† At one point, he addresses the above imaginary situation by saying, â€Å"if you caught the terrorist, could you sleep nights, knowing that millions died because you could not bring yourself to apply the electrodes?† (para.4). Some people argue that the use of torture against terrorists is unconstitutional; however, the thousands of lives lost after a terrorist incident far outweighs issues of constitutionality.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More More so, is the use of torture barbaric? The many innocent lives lost due to negligence is more barbaric (Buchanan, para.2).Therefore, the use of torture is permissible in extreme cases since in some intricate situations, it is a matter of balancing between mass murder and the life of one or a few people. As Levin puts it, â€Å"letting millio ns of innocents die in deference to one who flaunts his guilt is moral cowardice, unwillingness to dirty one’s hands† (para.4). According to this statement, if harsh interrogation tactics can be used as a way of protecting the lives of the innocent, then no one should shy from using them when it is necessary. When a nation fails to use torture, it puts thousands of lives at risk due to terrorist threats. This makes the nation to portray the same cowardice being portrayed by the terrorists. During the Algerian war, the French military did not shy off from torturing the terrorists who were potentially dangerous. If these harsh tactics could be used, then the strategies used by terrorists to wreak havoc could have been discovered by now. Assuming that a victim does not die after he or she has been harshly interrogated, the victim will less likely commit the same crime. Currently, most of the interrogation methods available are laughable and dumb. The French soldiers succes sively used torture to extract vital information from their opponents. These punishments were meant to ensure that the victims either co-operated with them or confessed some of the enemy schemes. In some circumstances, the use of torture, besides being essential, is the only available option. For example, in 1994, an Israeli was held captive by some Palestinian terrorists. After searching for clues, the Israeli police detained the driver of the car, which was used for carrying out the attack. For them to get the information about the whereabouts of the kidnappers, they were compelled to torture the driver to extract some useful information from him. This is just one example of how torture as played a significant role in the war against terrorism. The Algerian war induced the French military to use torture against its opponents. The French troops were in a difficult situation since most of the time it was not easy to differentiate their opponents from civilians at first sight. This s ituation was worsened by the fact that their opponents rarely wore easily identifiable war clothes. More so, the civilians were well informed of enemy movements; thus, most of the time they were under suspicion from the French military.Advertising We will write a custom essay sample on Torture during the Algerian War and its relevance on the War on Terror specifically for you for only $16.05 $11/page Learn More During the war, every French soldier was obliged to be alert and give all the relevant information about the enemy by collecting all the vital intelligence information (Branche, 548). Therefore, to achieve this, the soldiers sometimes tortured their opponents. Against this background, torture was permitted as a way of combating the increasing threat of terrorists’ activities. Though the use of harsh tactics is regrettable, it is good way of gathering intelligence information about the movement of terrorists around the world. Another reason why the French used torture during the Algerian war was to provide it with all the necessary resources for the protection of its citizenry. When a country wants to preserve a strong national security, it is obliged to use harsh interrogation methods as the best alternative. In a situation when torture is used, prompted by the urge to save innocent lives, by just getting vital information from one individual, then it should be justifiable. The nation of France had always upheld principles of freedom, from freedom of speech to freedom of religion. Nevertheless, when the safety of its citizens was under threat, it had to sacrifice some of its rights. This was to make the country as safe as possible because insurgents could easily enter the country from Algeria. These rights, which were sacrificed, ensured that its citizens at home and army in the combat zone were safe from acts of terrorism. As much as the use of harsh interrogations can be considered as an inhumane practice, it shoul d be used when the need arises. To fight the growing insurgency in the world, torture is a vital tool that can be used effectively to achieve this. The formal arguments against the use of torture are absolute; they state that it has no exceptions. This widely held statement is not true because it is a misguided opinion that always comes from social commentators. This type of absolutist has created a void between good intentions and good consequences. As mush as the use of torture sounds inhumane, it is necessary to defeat successfully terrorist organizations around the world. In extreme circumstances, as experienced by the French military, radical measures ought to be done to avoid mass murder. If this consists of making a terrorist to feel pain in order to preserve thousands of innocent lives, then it is permissible. However, it is important to note that torture is more beneficial when used as a means of preventing future evils, rather than as a form of punishment. Terrorism will n ot be completely obliterated from the face of the earth if individuals settle down and stop making efforts to win the War on Terror. The use of torture, in extreme cases, is one way of making efforts to win the war.Advertising Looking for essay on political sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More Works Cited Branche, Raphaelle. â€Å"Torture of terrorists? Use of torture in a â€Å"war against terrorism†: justifications, methods, and effects: the case of France in Algeria.† International Review of the Red Cross 89.867 (2007): 543-560. Print. Buchanan, Patrick J. â€Å"The case for torture.† Worldnetdaily. 10 March 2010. Web. https://www.wnd.com/2003/03/17663/ Levin, Michael. â€Å"The case for torture.† People.brandeis. N.d. Web. http://people.brandeis.edu/~teuber/torture.html United Nations. â€Å"Convention against torture and other cruel, inhuman or degrading treatment or punishment.† UN convention. 10 Dec. 1987. Web. https://www.un.org/ruleoflaw/blog/document/convention-against-torture-and-other-cruel-inhuman-or-degrading-treatment-or-punishment-commentary/ This essay on Torture during the Algerian War and its relevance on the War on Terror was written and submitted by user Rumiko Fujikawa to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

It is often difficult to understand what a teacher Essays

It is often difficult to understand what a teacher Essays It is often difficult to understand what a teacher means when they ask you to write analytically or they put comments on your essay that say "Analyze this in more detail!" or, even less helpfully, just "Analysis?" Here is a good example of how analytical writing differs from other kinds of writing which will hopefully make it clear what I want when I ask you to analyze a text. All of the examples are based on the text Jane Eyre by Charlotte Bronte, which we have not studied, but the key differences between the different levels of writing should still be apparent. There are four basic levels in writing about literature: Description Commentary Discussion Analysis Level 1: Description The following quotation illustrates descriptive writing: Jane is mistreated by the Reed family, and although she is solely dependent on them to secure her livelihood, she speaks out against her harsh treatment' This is clearly just describing what happens in the text. Descriptive writing tends to simply retell the story and stick to the sequential order of events in the plot. In essay work, description of this kind is basically of a limited value and can never secure a high grade. It does demonstrate that the novel has been read but gives no indication of whether anything has been understood about the significance of the events depicted. Level 2: Commentary The next quotation begins in the same way but progresses further. It is an example of commentary writing. Jane is mistreated by the Reed family, and although she is solely dependent on them to secure her livelihood, she speaks out against her harsh treatment. This shows that Jane is becoming something which society disapproves of - a woman with a voice and opinions of her own ' Here, we have moved from description to commentary. The factual description is supplemented by comments on the significance of events. This is where you start to gain marks - but the above commentary is still limited. If the essay continues in this way, citing incidents and attributing significance, then it would disintegrate into a long list of events, with none examined closely. Therefore, it is at this point that you must progress into the third level. Level 3: Discussion Discussion is a developed treatment of one single event in the text. When she protests against her treatment by the Reeds, Jane, of course, engages in a laudable act of rebellion and self-assertion. But the emphasis of the passage is not really upon this but upon the heroine's realization of her own powers which are tested in this episode for the first time. What strength had I to dart retaliation at my antagonist?' she begins by asking herself. When she makes her verbal assault I gathered my energies and launched them in this blunt sentence', she is herself shocked at the force of her own words as Mrs. Reed is silenced and rebuffed Mrs. Reed lookedfrightened ...she was lifting up her hands and even twisting her face as if she would cry' ' Here the essay has moved from commentary, which is essentially a series of more or less isolated points on events in the book, to discussion. This is a sequence of points linked together and having a single focus. The preceding quotation concerns one aspect of the scene, which is Jane's sense of the force of her own personality. There is an underlying meaning which the essay has picked out and highlighted: If Jane had stated in the text she was shocked at the force of her words, this would be descriptive . However, she does not, and so the essay writer has had to work this out for themselves which takes this beyond the level of description. If the essay praised or blamed her for her assertiveness or told us why it was important then this would have been commentary and part of a catalogue of events which are listed and either approved or disapproved of. Instead, what makes this discussion is that it picks up on a less obvious aspect of the text and then explores and writes about its implications in greater detail. Commentary can be described as passing rapidly over text

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Progressive Era through the Great Depression Essay

Progressive Era through the Great Depression - Essay Example This assignment seeks to recognize the major turning points in American history between the Progressive Era and the great depression. The assignment also analyses how some historical events shaped Americas current society, economy, politics, and culture. This task also describes the ways that women and minorities have responded to challenges and contributed to American culture. It also recognizes and discusses the ways that formal policies of the government have influenced the direction of historical and social development in the United States. The assignment also analysis the rise of the united states into a world superpower and how the acquired the status has shaped the countries internal developments in the modern epoch. It also identifies the changes in social and economic conditions and technologies have caused concurrent changes in the attitudes of the people and the policies of the government. Various major turning points occurred in the US since the progressive era. One of th e major turning points is the women’s suffrage movement. Most women advocated for the franchise for all the women and the amendment of the constitution in order to incorporate them in decision making of the country. This move provided the women with the full suffrage. The women were granted the right to vote since they were able to convince the men that they should share in the political power. Another major event that happened was the crash of the stock market in the US in October 1929. This crash later spread into the world causing a major economic slump (Goertzel, 2002). The turning point played a major role in converting the United States history on the economic, social, and political backgrounds. One major impact is that America was converted from the wartime frontier to a peaceful time frontier, which bred economic prosperity, social cohesion, and political progression. Consequently, America became the richest nation by the gross domestic product, therefore breeding the culture of consumerism. In the social aspect, there was change that was demanded so that the country can protect and empower every citizen in America. On the political background, there were new laws that were enacted in order to protect people who ordinarily did not have a voice to air. Moreover, the country of United States developed the culture of music, sports, and entertainment culture, which were in existence but needed to be revolutionized in order to incorporate modern trends. The political parties underwent through many changes at this period of reform. Prior to this, the political parties controlled most of the aspects of the political life. This resulted to political parties staying loyal to their followers, thus maintaining the unity and tradition among them (An American Turning Point, 2011). President Franklin Theodore Roosevelt came up with a new spirit of reform during the progressive era. His political philosophies were enthusiastic and aggressive, as he believed th e presidency was a political pulpit for reform. Franklin Roosevelt, before his ascendance into power believed in racial progress but retreated later on his amidst increasing faces of criticisms and his believe in African American inferiority. Some of his reforms were more business oriented such as the move by the congress that created the department of commerce and labor  with a bureau of corporations. In addition, the presidency

Marketing Plan -marketing stratgy-target customer Essay

Marketing Plan -marketing stratgy-target customer - Essay Example The first step is conducting a market research for the smart home control system (Brethauer, 9). It is important to know who is using the product, who will be interested in the product, as well as the actual people who will purchase the product, and to whom the control systems will benefit. Likewise, an adjustment should be done based on the market results. Moreover, an investigation should be conducted on the competitors of the smart home control systems. It is necessary to evaluate how the new product differs as compared to the competitors’ products. Furthermore, test the new product with focus groups to determine their feedback to the promotions. The use of other marketing platforms to advertise the control system is vital. For example, the use of online promotions on social media like Facebook and twitter, using television spots, the use of out of home advertising is also necessary. The use of website is the most efficient way of advertising because the word today depends on technology. Most people use the internet, a visitor may land into the smart home website, and they will be able to learn more about the new product. It is also necessary to create a public relation program where the press is allowed to review the product, then writing articles to send to the public media, providing interviews to the smart homeowners and allowing them to provide detailed information about the new product. It is also important to hold a launch event. During the launch event, many opportunities are available to present the product to target market. This will bring about brand awareness and people may be interested to purchase the product. Additionally, to evaluate the readiness of the launch to ensure that the timing is coordinated and the product is readily available after its announcement. Also, the smart home control owners should create a marketing plan tracker that will aid in doing regular follow-ups to ensure that all involved persons is informed on the

Psychological Aspects of Theravada and Mahayana Buddhism Essay Example for Free

Psychological Aspects of Theravada and Mahayana Buddhism Essay Though the most of the teachings followed by the different sects of Buddhism vary and conflict with each other, the general core values set by Buddha are still followed by all Buddhists. In regard to this we examine two Buddhism sects namely Mahayana and Theravada Buddhism. Whilst Theravada is psychologically oriented, Mahayana is idealistically oriented. The two sects have varying perceptions of the reality and the world besides the concept of being. There are many inherent differences between the two sects of Buddhism though the two seem to broadly agree on the original teachings of Buddha. Firstly, Theravada Buddhism denies the existence of any true being behind any given phenomenon and consequently avoids making metaphysical statements unlike Mahayana which teaches an Eternal Absolute included in many names. In this sense, Mahayana holds that all beings in all forms are identical with the absolute in their cores. Moreover, Mahayana sees Gautama as seeing through the projection of the absolute though it holds or possess a mortal frame of illusion which is frail. On the other hand, Theravada consider Gautama as a natural teacher or a superman at most. In the teachings of Theravada, liberation can only be achieved through an individual’s effort as opposed to the teaching of Mahayana which holds that liberation can be achieved through the help of outside assistance and deliverance through the power of others (Paul, 1999, 45). Moreover, Theravada Buddhism teaches it followers to set their ultimate goal to be the achievement of nirvana as opposed to the case of Mahayana which its ultimate goal is defined in following the ways of bodhisattva in leading all other human beings especially the sentient beings to liberation. In addition, Theravada Buddhism sees Hinayana as the final exit from the world while the same to Mahayana Buddhism is considered as achieving consciousness of an individual absolute nature and gaining mental aloofness state from all suffering. As seen in the teachings of Mahayana Buddhism, it attitudes are organized in such a way that an individual or a follower should endeavor to help the world and unselfish to it. On the contrary, Theravada attitudes are such that it followers should always endeavor to defeat the world through analysis strategies employed on its elements and through using knowledge and experience of an individual conduct. Mahayana Buddhism sometimes referred to as Northern Buddhism or the great wheel (vehicle) is mostly found in china, Vietnam, Japan, Korea and Nepal. It is usually followed by monks and lay. In essence, the Monks follow the rules set by Vinayas and which constitutes the prescriptions for monastic life in the Tipitaka also known to be Theravada sacred canon. However, they do this via the interpretation of Mahayana. In addition, the Monks also take vows to strive attain bodhisattva, with those who pursue esoteric practices of Tantric Buddhism taking Tantric initiations and vows (Michael, 2003, 56). In essence, Mahayana Buddhism is founded on speculations of metaphysical nature in respect to the nature of reality or what can be termed as enlightenment in addition to the core values set by Buddha. The general idea of Mahayana Buddhism is that when one achieves enlightenment, such a person returns to the world as a Bodhisattva to join other human beings. In this context, this branch of Buddhism emphasizes that the duty of a Buddhist who has achieved enlightenment is compassionately work in an effort to help end the sufferings of other Buddhists. In addition, Mahayana Buddhism holds the argument that through enlightenment, all creatures which can be considered as sentiment will finally achieve Buddhahood (Christopher, 1999, 23). Mahayana Buddhism is commonly divided into philosophical schools which are known to be influential not only to the Mahayana Buddhism but also to the Shankara and Advaita Vedanta as well. In this regard, the dialectic school also known as Madhyamika constitute one of the two schools of Mahayana. In essence, this school emphasizes negation of every possible phenomenological reality through logical reducto-ad-absurdum means in an effort to achieve Shunyata which can be seen as ineffable absolute or void and which is considered as the only reality. The concept of Shunyata was introduced in an effort to refute the delusions caused by separate enduring egos. Moreover, the concept was adopted to emphasize the ways in which everything in the universe is connected to each other. The second school is a consciousness doctrine also known as Vijnanavada. This school uses mediation process in an effort to prove that consciousness constitutes the ultimate reality. Unlike the other school, Vijnanavada has a number of occult and metaphysical conceptions including an emanationist which psychologically oriented but similar to Samkhya which is on the contrary cosmologically oriented. Mahayana Buddhism is centered on the noble Bodhisattva ideal which guides the enlightened Buddhists while dealing with the sentimental beings. In definition, a bodhisattva can be seen as a being who is in constant search of means of achieving or attaining Buddhahood in order to benefit sentiment beings. The conception of bodhisattva was developed from the idea of a Buddhist who differs with the ultimate goal of extinction also referred to as nirvana so that such a person can often make his or her way back to the world of suffering and help end the suffering of sentient beings (Michael, 2003, 59). In essence, the idea of bodhisattva is considered as demonstrating selfishness in the doctrine of Mahayana Buddhism largely because a bodhisattva having not reached nirvana, postpone enlightenment so as to help the sentient beings. On the other hand, Theravada Buddhism is seen as the oldest surviving school of Buddhist school and began first in India. It is also known as Hinayana and is relatively close to original Buddhism and conservative as compared to Mahayana Buddhism. Different from the teachings offered by Mahayana, Theravada emphasizes on the concept of Vibhajjavada or Pali which is literally used to mean the teaching of Analysis. According to this teaching, insight comes from the experience of the aspirant coupled by reasoning instead of by blind faith and critical investigation. Despite this teaching, the scriptures adopted by Theravada Buddhism emphasizes on the need to heed to the advice of the elders or the wise. In essence, heeding to the advice given by the elders and evaluation of one’s experience are considered to be the two vital tests on which the judgment of practices adopted by any given follower should be based. In Theravada Buddhism, the cause of human suffering and existence is identified as tanha or a craving which constitutes all the defilements inclusive of sensual desires, anger, ill will, jealousy, fear, hatred among others. In this context, the level of defilement can be coarse, subtle or medium. In essence, the phenomenon of defilement in Theravada Buddhism is seen as arising temporary, taking hold for a short time and then vanishing all together. In this respect, the doctrine of Theravada Buddhism believes that defilements are harmful not only to the person who commits them but also to others and that they are the force behind all the inhumanities committed by any given human being. Moreover, the followers of Theravada Buddhism holds the believe that defilements constitutes habits which are born out of ignorance afflicting the minds of the unenlightened human beings. Being under the influence of defilements, human beings are believed to cling to them by ignoring the established truth. On the other hand, these defilements are considered to be nothing but taints afflicting the mind of human beings consequently creating stress and suffering. Furthermore, the doctrine of Theravada Buddhism believes that the unenlightened human beings tends to cling to their bodies with the assumption that it is their self while on the contrary it present itself as an impermanent phenomenon which is formed on air, fire, water and earth. In this context, it is believed that the body will decompose and disperse after death. Moreover, it is believed that the mental defilements’ continuous and frequent manipulation and instigation of human mind prevents it from seeing the true nature of reality. These defilements according to Theravada Buddhism are further strengthened by unskillful behavior and that if a human being follow a noble eightfold path, he or she can weaken or overcome these defilements. The doctrine of Theravada Buddhism believe that those who are unenlightened experience the world through imperfect six senses inclusive of the ears, the eyes, nose, tongue, mind and tactile sense. They then goes on to use the mind which is by then clouded by much defilement in forming their interpretations, perceptions of reality and conclusions. In essence, the conclusion reached is based on the perceptions of these individuals in regard to the reality. On the other hand, the five physical senses are inactive to unenlightened person and consequently, the defilements are further strengthened unlike in the case of an enlightened person where the senses are wholly active thus suppressing any defilement. In order for any human being to overcome the stress and suffering caused by these defilements one must strive to overcome the defilements first. The defilements in this context are believed to be initially restrained through mindfulness in regard to preventing them from taking over the bodily and mind action. To uproot them therefore, one need to undertake internal investigation and to analyze and at the same time understand the experience and the true nature of such defilements through the use of jhana. The process of uprooting the defilements need to be performed on each kind of defilement if optimal results are to be achieved. Consequently, the mediator will realize four noble truths as believed by the Theravada doctrine which will help him in achieving enlightenment and overcome the defilements completely (Prebish, 1994, 67). In essence, the doctrine of Theravada Buddhism consider enlightenment and Nibbana as their ultimate goals. In this sense, Nibbana is thought of as the perfect bliss through which a person is freed from the cycle of birth, illness, aging and death. The doctrine believe that each and every person should be held personally responsible for their own liberation and self-awakening. In this context, every individual is the one responsible for the consequences of his or her actions as well as those specific actions. As such, by simply believing and striving to learn the truth as provided for by the original Buddhism, an individual cannot fully be awakened but rather he or she must strive to know and conceptualize such reality through direct experience. In this regard, the individual has to follow the teachings of Buddha in respect to the noble eightfold path in an effort to individually discover the truth. According to the doctrine of Theravada, gods, Buddhas, or even deities are not capable of offering awakening to any human being and as such are incapable of lifting from freeing them from the samsara cycle of birth, ageing and death. According to the beliefs held by followers of Theravada Buddhism, Buddhas are only teachers while the gods and deities are subject to anger and other forms of defilements (Robinson, 2005, 46). Theologically, Theravada Buddhism is founded on the four noble truths which are also referred to as the four sublime truths. In essence this can be disseminated as defining the problem, the cause of the problem, the solution to such a problem and the methods and ways that must be followed to attain that solution. Firstly, Theravada Doctrine takes suffering or Dukkha as one of the four noble truths. In this regard, we can have inherent suffering which includes all forms of suffering undergone by an individual as a result of worldly things . On the other extreme, we can have suffering that results from change and finally suffering that is caused by one’s failure of recognizing that he or she is an aggregate definite with an identity that is unsusceptible to change. Secondly, we have the cause of the suffering referred to as Dukkha Samudaya and which can be defined as a craving that leads an individual to worldly bondage and attachment thus causing suffering for such an individual. In this regard, Kama Tanha is the act of craving for any given pleasurable object as a result of the body senses. On the other hand, Bhava Tanha is when an individual crave to be attached to a particular ongoing process such as the longing for existence. Still, Vibhava Tanha is when an individual crave to be detached from any given ongoing process such as the longing for self annihilation. The third truth called Dukkha Nirodha can be seen as a cessation for suffering. According to this truth, it is impossible for one to adjust the entire world in order to fit in his or her taste in an effort to free from suffering. On the other hand, one must adjust his or her mind through detachment process so that any occurring change will have no effect on the peace of mind of such an individual. In other words, the elimination of the craving or the cause will help in eliminating the result. The final truth is a pathway to freedom from suffering and is known as Dukkha Nirodha Gamini Patipata. It is commonly known as the noble eightfold pathway towards Nibbana or freedom. It constitutes the right intention, speech, actions livelihood among other right things that an individual needs to do to free from suffering. According to the doctrine of Theravada Buddhism, all conditioned phenomena including physical qualities, knowledge, theories adopted and the physical characteristics are subject to change with time. This is referred to as Anicca which can also be taken to mean impermanence. Moreover, the teachings of Theravada holds that suffering or Dukkha is caused by craving in the sense that whatever is craved for is subjected to change, transition and perishing. In this regard, the impermanence of the craving object causes sorrow and disappointment in the long run. Since individuals are the one involved in labeling the objects to be liked and those to be disliked on one hand and the comforts and discomforts in the world on the other hand, they are the ones who create suffering in the first place. In this context, if an individual succeeds in overcoming the tendency to label thing in the world, he or she will be free from suffering (Prebish, 1994, 68). Still, Theravada Buddhism uses the concept of anatta in referring to the lack of unchanging and fixed identity. In this regard no specific phenomenon constitutes any individuals’ essential and permanent self. In essence, any human being is composed of five aggregate elements. First, there is the rupa which includes the feelings and other forms of sensations also known as vedana, sanna which includes all the perceptions held by an individual, sankhara which is the mental formations arising from the perceptions and vinnana or the consciousness. All of this cannot be identified as ones’ self but rather together forms the core of an individual. The realization of anatta, dukkha and anica enables one to achieve freedom and to reach nibbana, a state in which one is complete and ultimately free. In regard to meditation, Theravada Buddhism sees it as a way of positively reinforcing the mind of the individual in question. In this respect, mediation is categorized into two. Samatha which in literal terms mean making something skillful includes the acts of achieving visualizing or tranquilizing reality through meditation. Vipassana can be defined as insight or abstract understanding through meditation. In essence, samatha helps one to skillfully concentrate the mind while vipassana helps in seeing through the veil of ignorance (Paul, 1999, 47). In conclusion, while it is easy to disseminate the psychological orientation and aspects of Theravada Buddhism, it is hard to identify the psychological perspectives of Mahayana Buddhism. This is because as stated earlier Mahayana is idealism as opposed to Theravada Buddhism which is psychologically oriented. The teachings of Mahayana Buddhism are those of metaphysically assisting other human beings to achieve enlightenment though the one helping need not have fully achieved it himself. In other words, it teaches it followers to be unselfish to the others and to the world as a whole. It teaches its followers to strive to attain enlightenment and to help others who have not attained it do so. On the other hand, Theravada teaches its followers to strive to overcome the world through individual efforts other than relying on external assistance. In essence, Theravada Buddhism encourages its followers to find effective means of overcoming their defilements and thus to free themselves from sufferings. It holds that the suffering undergone by any individual starts with that individual himself and thus he or she is the only one who can liberate himself from such suffering. Work Cited: Christopher Brown. Can Buddhism Save? Finding Resonance in Incommensurability. Cross Currents, Vol. 49, Summer 1999, pp. 23 Michael Pye. Skilful Means: A Concept in Mahayana Buddhism. London, Routledge Publishers, 2003, pp. 56, 59 Paul Groner. A History of Indian Buddhism: From Sakyamuni to Early Mahayana. China, University of Hawaii Press, 1999, pp. 45, 47 Prebish Charles. Buddhism: A Modern Perspective. United States, Pennsylvania State University Press, 1994, pp. 67, 78 Robinson R. Buddhist Religions: A Historical Introduction. Belmont, California: Wadsworth, 2005, pp. 46.

Privilege and Democracy :: Racism Race Prejudice Essays

Privilege and Democracy The word and concept, racism, is something that the majority of people in American society fear to talk about or to discuss. Race is a touchy subject and a problem that people try to avoid. If you ask anyone if they consider themselves a racist most likely the answer would be ‘no’. I, as a white Serbian, thought the same thing. However, after reading Beverly Tatum’s â€Å"Defining Racism† in Why Are All the Black Kids Sitting Together in the Cafeteria? and Peggy McIntosh’s article, â€Å"White Privilege and Male Privilege,† I started to re-examine my perception and definition of racism. I wonder how race influences my world as a white, female, heterosexual, and what role it plays in American society. In the first chapter of the book Why Are All the Black Kids Sitting Together in Cafeteria Tatum defines racism as â€Å"racial prejudice† (9). The term racial prejudice is a term that I have heard since I was born. It is the term that the majority of people use in order to describe racism. It is a term that has been introduced to us and it was something that I never questioned. I understood its meaning, but I had never experienced it, until I came to the United States, Middlebury College. At the beginning, I could sense that this country had a history of oppressive racism, but at the same time after living here for two years, I have come to the conclusion that racism is still present. It is hard to understand why, because for me it is so refreshing and rewarding to integrate and live with people of different races. I do not have that opportunity in Serbia, since there, we lack diversity. Tatum asks us to think of racism not only in terms of personal prejudice, but as something larger, that operates as a system of privileges: â€Å"advantages and privileges in a particular society† (9). This idea provides me with a different perspective. Many people of a different race and color are citizens of the United States, but do not have the power or equal opportunity for education or jobs compared to white citizens of this country. Simply being white in the United States opens many doors. By introducing this new way of looking at racism, Tatum sparks many thoughts and I realize that being white is still a great privilege in this sheltered society.

Sippican Case

1 SIPPICAN CORPORATION CASE ANALYSYS 20229 Cost Management System 2 Executive Summary ? Company Overview ? Accounting method ? Production process ? Activities performed ? Q1. Should Sippican use a contribution margin approach? Explanation ? Q2. Capacity cost rates for resources ? Q3. ? a. Revised costs and profits ? b. Product costs and profitability analysis with the new allocation method. Cause of the shifts in values. ? Q4. What actions should the management take to improve Sippican’s profitability? 3 Company overview †¢ Sippican is a company manufacturing hydraulic control devices: alves, pumps and flow controllers †¢ Recent trends (March 2006) ? Valves: margin remained at standard 35% ? Pumps: Sippican’s main business, gross margin fell to 5% (below expect. 35%) ? Flow controllers: price increase by 10% with no effect on demand †¢ Issue Sippican had to react to competitors pumps price reductions to maintain volumes Decline in profitability: pre tax m argin to less than 2% 4 Competitive scenario Sippican †¢ High quality †¢ Unique design †¢ Loyal customer base †¢ Major supplier †¢ High volumes †¢ Commodities †¢ Major presence †¢ Customized †¢ Various typesIndustry Able to match Sippican’s quality, but no bids for market share with price cuts Sippican’sReaction Stable 35% gross margin Valves Pumps Price reduction Price reduction & consequent decline in profitability More production runs and shipments to meet demand + 10% Price increase w/o affecting demand Flow Controllers Much variety of types in the industry 5 Accounting method †¢ Simple cost accounting system , full cost method: ? DM costs= price of components (annual agreement) ? DL= 32. 5$/h (fringe benefits are included); charged on std run times for each product ?OH allocated as % of production-run DL cost (185% current OH rate) †¢ Variable costs are only DL and DM Meeting to consider the possibility of ado pting a contribution margin approach 6 Production process Purchase Machine Assembly ? A unique product department ? Same equipments and labor for all the 3 product lines ? Just in time Valves †¢ 4 components †¢ Standardized †¢ Large lots Pumps †¢ 5 components †¢ Standardized †¢ Products go to industrial distributors after assembly Flow Controllers †¢ Varied&customized: more components, more labor , more products runs 7 Activities Set up 2x 7. h/d shifts; 20 days per month †¢ each time batch components is machined in a production run †¢ 15 workers per shift (25% production workforce) †¢ †¢ †¢ †¢ †¢ 62 machines Workers simultaneously at more machines 45 workers per shift (production&assembly workers) 5,400$/month operating expense Productivity: 6 per shift Production run Receiving and production control †¢ Orderind, processing, inspecting, moving batch componetnts to production runs †¢ 75’ (regardle ss type of production run & components price) †¢ 4 people over the 2 shifts †¢ †¢ †¢ †¢ 50’ per shipment 8’ bubble wrap and pack 14 workers per shift (tot28) 7. h/d shift; 30’ training; 2Ãâ€"15’ breaks *Production& assembly workers: – 2x 15’ breaks 30’ training 30’ preventive mainteinance Packaging and shipping New product design and development †¢ 9750$/m compensation †¢ 7. 5h/d shift 8 Q1: Should executive adopt a contribution margin approach? Yes Costs-volumeprofits analysis No Variable costs:dm&dl significant contribution to oh Pricing decisions No account of all costs related to products Significant fixed costs JIT: no need to incorporate inventories NO: company cost structure significant fixed overhead costs and significant activities influencing the values of the final products the whole analysis will based on the contribution margin approach. The results which will be obtained will be influenced by the use of Time-driven ABC, with the right cost driver allocation to cost pools. It will make the difference for perfoming a more accurate analysis 9 Q2: Compute capacity rates for resources Hrs/month Monthly cost* Production workers 20 $3. 900 Indirect workers 20 $3. 900 Engineers 20 $9. 750 Machines 20 $5. 400 x Paid hrs 7,5 7,5 7,5 Productive hrs 6 6,5 6 12 ? Monthly hrs 120 130 120 240 Cost per hr $32,50 $30,00 $81,25 $22,50 DL Set up Machines Rec&Prod Pack&Shp Eng units 90 30 62 4 28 8 Monthly hrs 120 120 240 130 130 120 Hrs available Hrs used % Capacity used 10800 10700 99,07% 3600 3400 94,44% 14880 14600 98,12% 520 431,25 82,93% 3640 3483,33 95,70% 960 900 93,75% *given by the text Q2 Product data March 2006: 10 Product Lines Valves Pumps Flow Contr. DM units 4 5 10 DM cost 16 20 22 DL h/unit 0,38 0,50 0,4 Machine h/unit 0,5 0,5 0,3 Set up h/unit 5 6 12 Production Units Machine hrs (run time) Production runs Setup hrs(labor&machine) #of shipments Hrs engineerin g work Valves Pumps Flow Contr. 7500 12500 4000 3750 6250 1200 20 100 225 100 600 2700 40 100 200 60 240 600Total 24000 11200 345 3400 340 900 Actual quantities per activity: Activities Set up hrs Machine hrs Receiving& control hrs Packaging & Shipment hrs Engeneering hrs Pr Units x DLhrs Mhrs+set up hrs(machine) 75’/60) x production runs (50’/60’) x #ship + (8’/60’) x pr. Units Eng hrs Valves 2850 3850 25 1. 033,33 60 Pumps 6250 6850 125 1750 240 Flow contr 1600 3900 281,25 700 600 Total hrs used 10700 14600 431,25 3483,33 900 Q3 Valves Pumps Flow Controllers Tot $592. 500,0 $875. 000,0 $380. 000,0 $1. 847. 500,0 $212. 625,0 $453. 125,0 $140. 000,0 $805. 750,0 $120. 000,0 $92. 625,0 $250. 00,0 $203. 125,0 $88. 000,0 $52. 000,0 $458. 000,0 $347. 750,0 11 Q3. a: Revised costs and profits for the 3 product lines Revenues VC DM* DL* Contribution Margin TOH* Machine related expenses Setup labor Setup Machine R&P Control P&S Engeneering $379. 875,0 $421 . 875,0 $126. 499,0 $249. 374,1 $84. 375,0 $3. 250,0 $2. 250,0 $750,0 $30. 999,0 $4. 875,0 $140. 625,0 $19. 500,0 $13. 500,0 $3. 750,0 $52. 499,1 $19. 500,0 $240. 000,0 $253. 687,8 $27. 000,0 $87. 750,0 $60. 750,0 $8. 437,5 $21. 000,3 $48. 750,0 $1. 041. 750,0 $629. 560,9 $252. 000,0 $110. 500,0 $76. 500,0 $12. 937,5 $104. 498,4 $73. 25,0 Gross Margin GS&A Operating Income % Gross Margin * Cost allocation slide 11 $253. 376,0 $172. 500,9 -$13. 687,8 $412. 189,1 $350. 000,0 $62. 189,1 22,31% 42,76% 19,71% -3,60% 12 Cost Allocation: †¢ DM&DL: SQxSP Valves Prod. Units 7500 DM costs 16 DL costs 12. 35 Pumps 12500 20 16. 25 Flow Contr. 4000 22 13 †¢ OH: Activities Set up hrs Machine hrs Receiving& control hrs Packaging & Shipment hrs Engeneering hrs Pr Units x DLhrs Mhrs+set up hrs(machine) (75’/60) x production runs (50’/60’) x #ship + (8’/60’) x pr. Units Eng hrs Valves 2850 3850 25 1. 033,33 60 Pumps 6250 6850 125 1750 240Flow contr 1600 39 00 281,25 700 600 Total hrs used 10700 14600 431,25 3483,33 900 Capacity Costs Production workers 32,5 Indirect workers 30 Machines 81,25 Engineers 22,5 13 Q3. b Product costs and profitability with new cost assignment ? old cost assignment DL cost DM cost Man OH cost (185%) Std Unit cost Target selling price Planned gross margin Actual selling price Actual Gross margin Actual gross margin% Valves Pumps $12,35 $16,25 $16,00 $20,00 $22,85 $30,06 $51,20 $66,31 $78,77 $102,02 35% 35% $79,00 $70,00 $27,80 $3,69 35% 5% Flow C $13,00 $22,00 $24,05 $59,05 $90,85 35% $95,00 $35,95 38% ? new cost assignment:DL cost DM cost Man OH cost Std Unit cost Target selling price Planned gross margin Actual selling price Actual Gross margin Actual gross margin% Valves $12,35 $16,00 $16,87 $45,22 $78,77 43% $79,00 $33,78 43% Pumps $16,25 $20,00 $19,95 $56,20 $102,02 45% $70,00 $13,80 20% Flow C $13,00 $22,00 $63,42 $98,42 $90,85 -8% $95,00 -$3,42 -4% †¢ †¢ – Valves more profitable: 35%( old) vs (43%) No changes in expectations Lower cost allocated: less activities dedicated to their production(std products, large lots) Pumps No meet expectations, but still profitable 20% Lower cost allocated: less activities dedicated to their production (std products) – Flow controllers No profitable: -4% Higher cost: many activities and people used in their production Q3. B 14 †¢ The shift is caused by the Time-driven ABC method: – Costs are allocated to product lines which absorb more costs: more detailed and long production process for flow controllers †¦Ã¢â‚¬ ¦.. 15 Q4. What actions should the management take to improve Sippican’s profitability? Flow Controllers †¢ Flow controllers not profitable as expected $253. 87,8 $27. 000,0 $87. 750,0 $60. 750,0 $8. 437,5 $21. 000,3 $48. 750,0 †¢ High setup costs (148000) compared to the other overheads TOH* Machine related expenses Setup labor Setup Machine R&P Control P&S Engeneering Potential s olutions: – Impose a minimum quantity order to lower set up costs Gross margin -3,6 (how to convince customers to buy a minimum quantity? ) – Production process improvement, with lower set up times 16 Q&A

Protein Energy Malnutrition Essay

* Kwashiorkor (protein malnutrition predominant) * Marasmus (deficiency in both calorie and protein nutrition) * Marasmic Kwashiorkor (marked protein deficiency and marked calorie insufficiency signs present, sometimes referred to as the most severe form of malnutrition) Note that this may also be secondary to other conditions such as chronic renal disease[3] or cancer cachexia[4] in which protein energy wasting may occur. Protein-energy malnutrition affects children the most because they have less protein intake. The few rare cases found in the developed world are almost entirely found in small children as a result offad diets, or ignorance of the nutritional needs of children, particularly in cases of milk allergy.[5] Kwashiorkor (pronounced /kwÉ‘Ë ÃŠÆ'iˈɔrkÉ™r/) is an acute form of childhood protein-energy malnutrition characterized by edema, irritability, anorexia, ulcerating dermatoses, and an enlarged liver with fatty infiltrates. The presence of edema caused by poor nutrition defines kwashiorkor.[1] Kwashiorkor was thought to be caused by insufficient protein consumption but with sufficient calorie intake, distinguishing it from marasmus. More recently, micronutrient and antioxidant deficiencies have come to be recognized as contributory. Cases in the developed world are rare.[2] Jamaican pediatrician Dr. Cicely D. Williams introduced the name into the medical community in her 1935 Lancet article.[3] The name is derived from the Ga language of coastal Ghana, translated as â€Å"the sickness the baby gets when the new baby comes†,[4][citation needed] and reflecting the development of the condition in an older child who has been weaned from the breast when a younger sibling comes.[5] Breast milk contains proteins and amino acids vital to a child’s growth. In at-risk populations, kwashiorkor may develop after a mother weans her child from breast milk, replacing it with a diet high in carbohydrates, especially starches, but deficient in protein. SIGNS AND SYMPTOMS The defining sign of kwashiorkor in a malnourished child is pedal edema (swelling of the feet). Other signs include a distended abdomen, an enlarged liver with fatty infiltrates, thinning hair, loss of teeth, skin depigmentation and dermatitis. Children with kwashiorkor often develop irritability and anorexia.[1] Victims of kwashiorkor fail to produce antibodies following vaccination against diseases, including diphtheria and typhoid.[6] Generally, the disease can be treated by adding food energy and protein to the diet; however, it can have a long-term impact on a child’s physical and mental development, and in severe cases may lead to death. In dry climates, marasmus is the more frequent disease associated with malnutrition. Another malnutrition syndrome includes cachexia, although it is often caused by underlying illnesses. These are important considerations in the treatment of the patients. POSSIBLE CAUSES There are various explanations for the development of kwashiorkor and the topic remains controversial.[8] It is now accepted that protein deficiency, in combination with energy and micronutrient deficiency, is necessary but not sufficient to cause kwashiorkor.[citation needed] The condition is likely due to deficiency of one of several types of nutrients (e.g., iron, folic acid, iodine, selenium, vitamin C), particularly those involved with anti-oxidant protection. Important anti-oxidants in the body that are reduced in children with kwashiorkor include glutathione, albumin, vitamin E and polyunsaturated fatty acids. Therefore, if a child with reduced type one nutrients or anti-oxidants is exposed to stress (e.g. an infection or toxin) he/she is more liable to develop kwashiorkor. Ignorance of nutrition can be a cause. Dr. Latham, director of the Program in International Nutrition at Cornell University cited a case where parents who fed their child cassava failed to recognize malnutrition because of the edema caused by the syndrome and insisted the child was well-nourished despite the lack of dietary protein.[citation needed] One important factor in the development of kwashiorkor is aflatoxin poisoning. Aflatoxins are produced by molds and ingested with moldy foods. They are toxified by the cytochrome P450 system in the liver, the resulting epoxides damage liver DNA. Since many serum proteins, in particular albumin, are produced in the liver, the symptoms of kwashiorkor are easily explained. It is noteworthy that kwashiorkor occurs mostly in warm, humid climates that encourage mold growth. Protein should be supplied only for anabolic purposes. The catabolic needs should be satisfied with carbohydrate and fat. Protein catabolism involves the ureacycle, which is located in the liver and can easily overwhelm the capacity of an already damaged organ. The resulting liver failure can be fatal. In a study of twins from Malawi, presented March 9 at the International Human Microbiome congress in Vancouver, kwashiorkor affected one twin in 50% of a study group, but both twins only 7% of the time. When gut bacteria from the twins were transplanted into germ-free mice, the mice receiving bacteria from affected twins lost more weight on a typical Malawian diet consisting largely of corn flour and water with some vegetables. It was speculated that transplantation of fecal bacteria may help affected children MARASMUS Marasmus is a form of severe protein-energy malnutrition characterized by energy deficiency. A child with marasmus looks emaciated. Body weight may be reduced to less than 80% of the average weight that corresponds to the height .[citation needed] Marasmus occurrence increases prior to age 1, whereas kwashiorkor occurrence increases after 18 months. It can be distinguished from kwashiorkor in that kwashiorkor is protein wasting with the presence of edema. The prognosis is better than it is for kwashiorkor.[1] The word â€Å"marasmus† comes from the Greek ÃŽ ¼ÃŽ ±Ã ÃŽ ±ÃÆ'ÃŽ ¼ÃÅ'Ï‚ marasmos â€Å"consumption† from ÃŽ ¼ÃŽ ±Ã ÃŽ ±ÃŽ ¯ÃŽ ½ÃŽ µÃŽ ¹ÃŽ ½ marainein â€Å"to consume, exhaust.† ————————————————- Signs and symptoms The malnutrition associated with marasmus leads to extensive tissue and muscle wasting, as well as variable edema. Other common characteristics include dry skin, loose skin folds hanging over the buttocks (glutei) and armpit (axillae), etc. There is also drastic loss of adipose tissue (body fat) from normal areas of fat deposits like buttocks and thighs. The afflicted are often fretful, irritable, and voraciously hungry. Marasmus is generally known as the gradual wasting away of the body due to severe malnutrition or inadequate absorption of food. Marasmus is a form of severe protein deficiency and is one of the forms of protein-energy malfunction (PEM). It is a severe form of malnutrition caused by inadequate intake of proteins and calories

Airplane Ears

Airplane Ears Airplane Ears Airplane Ears By Maeve Maddox Filip from Sweden has a question about an unpleasant accompaniment to flying: My question is simple but yet hard to explain. Its about the phenomenon blocked ears, or cap of the ears or whatever you might call it. You know when you land with an airplane and you feel theres pressure inside your ear and after a while . . . the bubble bursts. I guess you understand what it is Im referring to. So, my question is, what is it really called? . . . Whats right, in both English and Latin? I certainly know what Filip is referring to. Once my ears remained blocked for more than a week after a flight. Thats when I began carrying a big package of gum when flying. I chew furiously at take-off and upon landing. That seems to do the trick for me. No more blocked ears. Since I didnt know the medical term for this phenomenon, I decided to call it airplane ears. Apparently thats a term that other people use. Heres the definition from the Mayo Clinic site: Airplane ear is the stress exerted on your eardrum (tympanic membrane) and other middle ear tissues when the air pressure in your middle ear and the air pressure in the environment are out of balance. You may experience airplane ear at the beginning of a flight when the airplane is climbing or at the end of a flight when the airplane is descending. These fast changes in altitude cause air pressure changes and can trigger airplane ear. Airplane ear is also called ear barotrauma, barotitis media or aerotitis media. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:Avoid Beginning a Sentence with â€Å"With†At Your Disposal6 Foreign Expressions You Should Know

The Tempest and Solibo Magnificent Comparative Literature Essay

The Tempest and Solibo Magnificent Comparative Literature - Essay Example To this plan, Stephano accedes with utmost pleasantness. â€Å"Monster, I will kill this man: his daughter and I will be king and queen--save our graces!—and Trinculo and thyself shall be viceroys† (Stephano cited in Shakespeare). Stephano particularly approves of the presence of noise making spirits on the island for they would play music for him when he would become the king. The characters discussed above see that island as a place where they would be free to exercise any rights they would want to. Despite the fact that colonial impulse is represented by numerous characters in the play, there is just one representative of the truly colonized, i.e. Caliban. Caliban offers Stephano to kill Prospero in order to gain control and power, yet for him, it means nothing more than the change of a ruler! Every one makes plans but no one succeeds. â€Å"I am afraid our eyes are bigger than our bellies, and that we have more curiosity than capacity; for we grasp at all, but catc h nothing but wind† (Montaigne 1). On the other hand, in Solibo Magnificent, colonial impulse is represented by the police who exercise a series of undue abuse on the suspects of Solibo’s fatal collapse, and there is no one to keep a check on their investigation. Colonialism may not necessarily be exercised over state, it can also be exercised over people, like it is done in the case of Solibo Magnificent. The excessive colonialism of police can be estimated from the fact that they beat Doudou Menar to death, who had been considerate enough to be the first to make the police aware of Solibo’s assassination. â€Å"They manhandle Congo without pity. Jambette and Diab-Anba-Feuilles twist his arms behind his back, slam him onto a chair, face under a lamp's incandescence† (Chamoiseau 139) The difference between the colonialism discussed in The Tempest and that in Solibo Magnificent is that the former offers rule over land while the latter offers rule over publi c. Slavery: In The Tempst, Ariel plays the role of a slave to Prospero. He has been slave to Prospero ever since he was rescued by him after he was caged in a tree by Sycorax. Throughout the play, Prospero uses Ariel to play the magic tricks on various characters that form part of the story. It is the Ariel who originally sets storm in the sea so that all of the people in it find their way to the island. Ariel is not let free until the end of the story when Prospero plans to leave with his siblings. Even then, Prospero instructs Ariel to look after the seas and make sure that the waters stay calm. Slavery has been a common element both in The Tempest and Solibo Magnificent, though the latter has mixed slavery with racism unlike the former. â€Å"Their African Purity had seemed a defect in the middle of our mixed population, and one said â€Å"Congo† with as much disdain as â€Å"Negro†Ã¢â‚¬ ¦Ã¢â‚¬  (Chamoiseau 142). Also, slave in The Tempest enjoys all privileges wi thin the limits imposed by his master unlike Solibo Magnificent, in which slavery is associated with Africans or African Americans as is done in the most traditional settings. People who look like Africans are commonly stereotyped as slaves in the literature. â€Å"In this society education and money and cultured Frenchness matter, but Negro blood is like an ineradicable commonness, a mark of slave ancestry†¦Ã¢â‚¬  (Naipaul 205). Language: There is a great difference of the language in which The

Was Theodore Roosevelt a great, average, or poor president in your Assignment

Was Theodore Roosevelt a great, average, or poor president in your judgment Explain. or - Assignment Example Economic Reforms: During the early 1900’s businesses had acquired a rapid growth rate. This led to a few large corporations establishing monopolies which meant these corporations were able to control entire industries. These corporations sold their merchandise at lower prices forcing small business owners into bankruptcy. In 1902, President Roosevelt instructed his attorney general to file a lawsuit against one such corporation; the Northern Securities. The government won the law suits which lead to the break-up of Northern Securities. In his term President Roosevelt filed additional 45 lawsuits, in an attempt to break up the monopolies. Further, in 1903 the Bureau of Corporations was established. It was tasked to decide which corporations were ‘Good’ and which were ‘Bad’. President Roosevelt also worked to better the lives of workers by improving employee conditions. In 1902, some 140,000 coal mine workers went on strike. They were forced to live and work in inhuman conditions, in addition they were forced to live in company housing and shop at company stores. The workers demanded 20 percent raise in their wages and a reduction from 10 hour shifts to 8 hour shifts. The workers and the companies had reached a stalemate, as neither workers nor companies were willing to make concessions. President Roosevelt was forced to intervene in order to resolve the crisis.