Term Paper Essay Example | Topics and Well Written Essays - 1000 words

Research paper - Essay Example Here, we are discussing US. It is said that GDP develops with time. This is a result of the explanation that the requirements of a nation are rising step by step because of an expansion in the populace. Thusly, it gets important to satisfy those necessities, and assembling items and offer administrations with the goal that the lives of individuals are improved. Clearly, there must be a particular number of individuals attempting to experience this procedure and they would be paid too. The general interest would be met and flexibly would be expanded. The master plan would then show that the total national output would increment. It is obviously comprehended from the above procedure that when GDP develops, the joblessness rate falls. The explanation is that more individuals would be recruited to satisfy a country’s needs and those workers would be paid for their administrations at long last. It very well may be said that both these variables, GDP and joblessness rate, are in a roundabout way identified with every; when one ascents, different falls. On the off chance that we take a gander at the World Bank information and make some crosscountry examinations, we can more readily see how US has been performing when these three significant macroeconomic components are concerned. As per the information introduced in 2009, on the off chance that the entire world’s GDP is taken to be 100 percent, at that point out of that US takes the second spot after Europe. Europe has 22 percent of the GDP’s extent while US 20 percent of it. (Suranovic, 2013) Additionally, on the off chance that we take a gander at the joblessness and expansion rates, at that point US has 10 percent joblessness while Europe has 9.8 percent. The swelling rates for both of the nations are sure yet moderately steady. Europe has 0.5 percent expansion rate while US has 1.8 percent till year 2009. It is said about the swelling rate that in the event that they are excessively high, the circumstance can impactsly affect the economy while on the off chance that they are excessively low, the circumstance can flatten the economy. In addition, if the joblessness rates are too low they will make issues also. The total

Swagata The Marketplace

Question: Clarify the commercial center Swagata. Answer: Swagata is an online commercial center for apparel for ladies, men and children. It very well may be one of the main internet business foundation of Australia for items in design. Headquarter in Sydney, Australia; other than me the organization other two most experienced originator Emily Smith and Sophie Williams. The organization centers around retailing of items in attire. We wanted to expand its development with the retailing of well known style and way of life brands of the nation. It offers 500 design brands with Adidas, Nike, Lee, Puma, and Arrow, US Polo and so on in the online market. Swagata has in excess of 1,000 representatives and has evaluated income of $200,000. We obtained selective style in online through the consideration of creator array. We additionally incorporates a virtual fitting space for the clients and Native5 a cloud hosed utilization of portable stage which empowers to manufacture and to convey versatile, tablets and work area applications (Yu et al. 2016) ..The partnership has a few sections: Australia, worldwide and Swagata Web Services. However, principle center is around neighborhood advertise. Swagatas, Australia portion center around retail deals and the memberships, the Australia section manages www.swagata.com, www.swagata.au and www.swagata.com.mx. Our companys segment on universal exchange deals center around client items which incorporates merchants just as memberships through the worldwide sites, for example, www.swagata.com.br, www.swagata.cn, www.swagata.fr, www.swagata.nl and www.swagata.es. However, we have intended to enter in the global market yet with little amount. The organization reaches the site transparently and through versatile sites and its application. The organization incorporates Swagata Prime which offers a yearly relationship program to a wide scope of items. Swagata offers wide range programs with the goal that venders are empowering to set available to be purchased their products and complete the requ ests right through Websites just as dealers sites (Huseynov and Y ld 2014). Strategic Our main goal is to give clients style and exquisite plan that would stimulate for any action in outside. Swagata has agreeable and tough apparel which is appropriate to wear on snowboarding, floating down in a waterway or running in sea shore (Fusion-io Accelerates China's Online Shopping Leader JD.com 2013).Our crucial to give a worldwide commercial center in online where anybody can exchange design that empowers the financial chance of the world (Couzin et al. 2014). 3. Items and Service offeringSwagata produce wide scope of results of ladies, men and children through on the web. We offer material of pretty much every sort. Our primary spotlight is on occasional garments of clients which incorporates the accompanying (Kamal Hayder Kazmi 2015). Downy outwear Rain gear, covered nylon and waterproof breathable Synthetic Cloth for exercises of outside Hats Shorts Pants Shirts4. Market investigation summaryThe garments industry is developing quickly in everywhere throughout the world. The expansion number of web based shopping locales has additionally expanded in light of the developing number of utilization in web. Be that as it may, there are no organizations in Australia who are only selling their architects and marked items through on the web. The reasons which bolster the announcement are tremendous yet the most significant is that it gives new and marked items. We rise as new stage for the online items in the market. Swagata guarantees to give clients the utilization of their innovation ability. It is considered in the online commercial center as the least expense in client driven (Mosteller et al. 2014). 4.1. Industry analysisThe online retail development of the nation is developing in an uncommon rate. The ascent of web business and accessibility of broadband empowers the development of tablets and Smartphone. It empowers individuals to purchase item from on the web. The significant explanation behind the internet purchasing is a direct result of the ways like money down office and the offers and limits accessible through on the web. The development of online items for ladies and children empowers the intensity of shopping more to clients. The given investigation broke down that the significant explanation behind web based shopping is for the inclinations of procurement and spend the patters under brands of various value (Nag et al. 2014). Rivalry Our forceful edge is to focus the principle on advancement than on the items. The site of Swagata is endpoint of our total offering system to prompt clients consideration in organization. In spite of the fact that the quality and appeal of our items and administration are unique and creative from other online design stores and Swagata realizes site building is the most significant activity (Mabry 2012). Emily Smiths experience of 14 years with Amazon is the key basic for the achievement of Swagatas site. Amazons site is the most appealing and open site in the style business. Her experience can be considered as important in anticipating the clients fulfillment in garments industry (upper hand 2016). We will likely present another estimation in garments industry which will decrease the disarray of the clients and the fittings. It will, consequently would build consumer loyalty and will decrease the profits (Brem et al. 2016). Swagatas concurrence with Woolworth would give him the solid upper hand over others. The plan group would work with the assembling of in-house attire results of Woolworth. Woolworth would create them adequate item which would assist with fulfilling the need which was arranged. It would empower to save low for the creation cost and empower Swagata to become further (Kumar and Pansari 2015). Essential Target Market Swagata center two unmistakable gatherings of individuals of online buyer People with age gathering of 17-29: Youth are the person who infers the market and it is a significant gathering who can be pulled in through the site. The age bunch referenced has less measure of cash than other age gatherings. This gathering wants to have garments with assortment of structure and in moderate cost. The primary worry of our gathering is to get all around characterized structure for them. The organization gives items as per their necessities. Swagata empowered a logo which is appealing with the goal that it can pull in the clients broadly. We furnish garments of assortment brands with occasional offers and limits so the client of this gathering gets pulled in. The gathering is one which is the most persuasive gathering. It assists with affecting different gatherings of same age. They lean toward assortment of structure than quality. Swagata provide food the necessities of them through rising wit h items as per their decision (Al-Debei et al. 2015). Individuals with the age gathering of 30-50: The individuals of this gathering are the center gathering for the achievement of Swagata. However, the gathering is more earnestly to maneuver into the allure of the site. The key discoveries of this gathering are quality alongside allure and site. The fundamental worry of this gathering is to get quality item. This gathering has a decent buying power. The gathering needs to guarantee that they get items which convey the manner in which the clients needs to. They give inclination over quality and solace more than some other thing. The gathering additionally needs to have item which is without bother and just as quick (Yeoh et al. 2014). Promoting Swagata makes a basic promoting technique for its items. We advertize our shopping destinations in different Australian Fashion and magnificence magazines like iSUBSCRiBE, Cream magazine, Follow magazine, Oyster, Vogue and Russh (Pike and Page 2014). In the underlying stage we intended to offer a markdown of 10% on totally marked items under $ 100 and alongside that 15% rebate for items over $100. The organization additionally wanted to make a similar system when occasional garments will be presented (Longfield, et al. 2016). Item Swagata offers a wide fierceness scope of items from age gathering of new conceived till 70. It empowers to item looking on two fragments for example on quality and plans. We tie up with different brands like Nike, Adidas, US Polo, Lee, Levis and so on. Alongside that it got tie up with some well known retailers like Woolworth and Myers. Results of such retailers can be found on Swagata. Swagata additionally contributes its significant consideration in originator gathering. Shoppers can get assortment of style planners items like style stars, Tsubi, Sass and Bride (Tontin 2016). Estimating Swagata has the most advantageous technique for all age gatherings. Swagata made the valuing procedure remembering of different objective market of there. We have clients who need quality and different needs structure and there is another sort who needs both. The valuing technique has made by the, People who consider the two plans and quality evaluating methodology has made as their items are a lot costlier than other two gatherings. Swagata caused a procedure on cost with the goal that it to cook the necessities all gatherings. We have costly results of global brands and alongside that with the top planners. Besides, they produce results of nearby brands and of Local fashioners where the items are a lot lesser in cost. It assists with boosting the valuing methodology Swagata likewise creates limits and offers as per season. Circulation Swagata made the circulation channel as per the 4Ps for example item, value, spot and advancement. The significant capacity of our organization incorporates four capacities. Request preparing, warehousing, stock administration and transportation. These are the four channels through which the working of Swagata happens. Swagatas item originates from the distributer and the retailers to the organization then it goes to the clients. Huge amount of little items and bundles are engaged with their promoting. Assortment of conveyance choices is accessible. The other dissemination channel is the item originating from provider to Swagata and afterward at long last coming to clients. We additionally empowers outsourcing channel which empowers the item to originate from distributer or maker to Swagata and afterward to clients (Kumar and P

Ideas For Writing A Leadership Essay Topic

Ideas For Writing A Leadership Essay TopicDuring your college career, you'll have to come up with a great deal of ideas about how to write a leadership essay topic. This can be a difficult job, since many students feel it's impossible to come up with ideas, while others are actually quite creative. When you find that the former category is the one that has been dominating your thoughts, there are a few tips that you should take into consideration.Most people think that writing leadership essays is all about coming up with words to tell your story. Of course, there is some truth to this statement, but it is not always the case. While you may come up with something amazing, writing is an art and it is something that can be learned.Writing is about taking an idea and then turning it into something that your reader can use. It is not just about coming up with something that you feel that you should share. Rather, it is about coming up with something that your readers will use and feel co mpelled to share it with their own friends.The audience is the most important thing to remember when you're writing an essay. It's what makes your words different from your audience's. Since you are speaking to a different crowd, you need to make sure that the words that you use have meaning that is different than the masses.When writing, try to write in short sentences that focus on the main idea of the topic. Don't overdo it, but do limit yourself so that you can let your ideas flow and reach out to the reader. You also want to make sure that the writing style is what the readers are accustomed to, as this will influence the way that they feel when they read your essay.Some of the best words for a successful leadership essay are the ones that stick in the reader's mind. When you get to the end of your writing and try to explain what you mean by the words that you used, be sure to make a point of explaining it again. This will make sure that they are not missing anything and will k eep the reader coming back for more.Learning how to write an impressive leadership essay takes time and practice. There are many ways to do this, but if you are looking for a great way to learn how to write effective leadership essays, this is definitely the way to go. This will get you writing better essays in no time.While you can find many good leadership essay topics, you'll be able to find many more if you search for them on the Internet. There are a lot of resources available on the web that will help you put together topics for your leadership essays. Since these are written by professionals, you will be able to count on them for good and great writing.

The Effects of Television Violence on Children Essay

Thesis Statement: Unsupervised children who watch violence on television exhibit violence in their everyday lives and develop into aggressive adults. â€Å"Research shows that television violence increases levels of aggression, fear, and desensitization among some who consume it† (Hamilton). This quotation by James Hamilton briefly summarizes the potentially negative effects of television on young minds. A child’s favorite television show can keep a child occupied while the mother prepares dinner or makes a quick trip to the store. However, leaving a child alone to watch whatever show is on can be dangerous to the child in the long run. With the amount of violence on television, parents should not allow the television to†¦show more content†¦Since children’s programs account for nearly ten percent more television violence than the violence portrayed on other shows, more and more children are seeing their heroes commit acts of violence (Hepburn). Therefore more and more children are getting the message that violence is acceptable. Violence on television is made to look socially acceptable by being portrayed as comical. On television today, over a third of the programs present violence as humorous and tend to trivialize the brutality (Hepburn). Jokes are not meant to be taken seriously. Therefore, when hitting someone with a baseball bat is made to look like a big joke, children will think that â€Å"jokes† like that are acceptable. In the real world, however, â€Å"jokes† like that have consequences. Unfortunately, television does not portray real-life consequences for violence. The violence portrayed on television is committed without consequences to the offenders: When 2,693 cable television shows were studied over a 20-week period, a number of answers appeared: Perpetrators of violence were unpunished in 73% of all violent incidents. When violence is unpunished the message is that violence is an acceptable way of resolving problems. (Tischler 104) The results of the study show how children are receiving a message that actionsShow MoreRelatedThe Effects of Television Violence on Children1315 Words   |  6 Pages Shortly after a Boston television station showed a movie depicting teenagers dousing a derelict with gasoline and setting him afire, six youths attacked a woman and set her on fire in an identical manner. Several months later, NBC televised Born Innocent, a made-for-television- movie, which showed the sexual violation of a young girl with a broom handle. Three days after this program aired, a group of girls committed a similar attack on another 9-year-old girl (â€Å"Wild† A20). These are justRead MoreThe Effects Of Television Violence On Children1735 Words   |  7 Pageswatches approximately 23 hours of television weekly. Children spend more time watching TV than doing any other leisure activity. By the time they finish high school, most have spent more time in front of the TV than in the classroom (Strasburger, 1995). On average, a child will see 18,000 murders, robberies, bombings, assaults, and beatings in their years of watching television (Liebowitz, 1997). Not to mention all the food commercials. In today s society, the television is used for more than just entertainmentRead MoreTelevision Violence and Its Effect on Children867 Words   |  4 PagesTelevision Violence and Its Effect on Children The children of today are surrounded by technology and entertainment that is full of violence. It is estimated that the average child watches from three to five hours of television a day! (Neilson 1993). Listening to music is also a time consuming pastime among children. With all of that exposure, one might pose the question, How can seeing so much violence on television and video games and hearing about violence in in music affect a childs behaviorRead MoreThe Effects Of Television Violence On Children915 Words   |  4 PagesIntroduction Today violence is the gold of television. Violence has become a high demand by the viewers. The more violence equals more views which equals more demand. According to Hamilton (2002), â€Å"Children are not the target of advertisers on most violent programs. But their exposure to violent images can lead to social damages not factored into decisions about when to air programs and where to draw the line on content† (p. 18). The controversial debate that television violence influence children is nothingRead MoreEffects Of Television Violence On Children Essay1722 Words   |  7 PagesEffect of Television Violence Program on Children Now more and more violence television shows appear on the screen. A lot of television shows will remind that is available for certain range of audience. Of course, elementary school student, mostly watch cartoon. However, the television production people will add violence into the show. This study aimed to demonstrate the gender-specific impact of violence-oriented television cartoons for children, and to identify the behaviors demonstrating thisRead MoreThe Effects Of Television Violence On Children1552 Words   |  7 Pagesleisure 2.8 hours of television a day. There is the constant outcry from parents and teachers that children are growing to be television-obsessed zombies, or that the exposure to violence from their favorite shows are going to cause aggressive actions. But if that is true, then how is it that we as adults are able to stop ourselves from murdering everyone we see, especially if we have so many television programs with violence as a feature? The effect that television violence has on us does not comeRead MoreThe Effects Of Television Violence On Children Essay1246 Words   |  5 PagesThis guest teaches your children to resolve conflicts through violence. The guest baby sits your kids and teaches them principles you don’t agree with. Does watching violence in TV is harmful for your children? Is it Ok to let the 2 year olds watch TV unsupervised? No says the American replacing baby sitters? Hypothesis: Extensive viewing of television violence causes children to behave in aggressive or harmful ways to others. Children model behavior they see in the media, she wrote in 1993. IfRead MoreEffects of Television Violence and Children3538 Words   |  15 PagesEffects of Television violence and Children Outline: I.THESIS STAEMENT: Although the television serves as a form of entertainment, when you abuse its use, and make it a habit to watch, it gives negative effects on the behavior of children especially in their brain’s development. II. PORPUSE OF THE RESEARCH III. INTRODUCTION IV. HIPOTHESIS amp; METHOD A. CHILDREN QUESTIONNAIRE 1. HOW IT CAN AFFECT VIEWER’S BEHAVIOUR 2. CHILDREN RESPONSES B. EFFECTS amp; RESULTS 1. NEGATIVE EFFECTS a. Behavior ofRead MoreThe Effects Of Television Violence On Children978 Words   |  4 PagesTelevision has become one of the most, if not the most, used form of entertainment for all ages. Every TV show has some kind of age limit whether it’s rated G or R, it’s not always easy for parents to moderate what their children are watching. Young children are very moldable, not only by the people around them, but what is on TV. I have conducted an experiment to see how much violence and aggression are in everyday television shows that children are likely to watch. I have watched three differentRead MoreEssay on The Effects of Television Violence on Children712 Words   |  3 PagesThe Effects of Television Violence on Children According to the Article ?Violence on Television? published by the American Psychological Association at the website http://www.apa.org/pubinfo/violence.html, ?violent programs on television lead to aggressive behavior by children and teenagers who watch those programs.? Thats the word from a 1982 report by the National Institute of Mental Health, a report that confirmed and extended an earlier study done by the Surgeon General. As a result of The Effects Of Television Violence On Children Essay This guest teaches your children to resolve conflicts through violence. The guest baby sits your kids and teaches them principles you don’t agree with. Does watching violence in TV is harmful for your children? Is it Ok to let the 2 year olds watch TV unsupervised? No says the American replacing baby sitters? Hypothesis: Extensive viewing of television violence causes children to behave in aggressive or harmful ways to others. Children model behavior they see in the media, she wrote in 1993. If kids don t see the consequences of violence, it teaches them that violence doesn t cause serious harm. When heroes use violence it sends a message that violence is an appropriate way to respond to problems. Ever since TV has been introduced into the homes, parents, teacher and psychologists have been wanting to know about the impact of TV on children. According to the report given by National institute of mental Health in 1982, the following effects were identified in children on viewing excessive violence in TV [1] http://www.apa.org/action/resources/research-in-action/protect.aspx †¢ Children may become less sensitive to the pain and suffering of others. †¢ Children may be more fearful of the world around them. †¢ Children may be more likely to behave in aggressive or harmful ways toward others. According to YourChild website published by University of Michigen, childen aged 2-11in America are watching more TV that ever. The website provides the following information on TVShow MoreRelatedThe Effects of Television Violence on Children1315 Words   |  6 Pages Shortly after a Boston television station showed a movie depicting teenagers dousing a derelict with gasoline and setting him afire, six youths attacked a woman and set her on fire in an identical manner. Several months later, NBC televised Born Innocent, a made-for-television- movie, which showed the sexual violation of a young girl with a broom handle. Three days after this program aired, a group of girls committed a similar attack on another 9-year-old girl (â€Å"Wild† A20). These are justRead MoreThe Effects Of Television Violence On Children1735 Words   |  7 Pageswatches approximately 23 hours of television weekly. Children spend more time watching TV than doing any other leisure activity. By the time they finish high school, most have spent more time in front of the TV than in the classroom (Strasburger, 1995). On average, a child will see 18,000 murders, robberies, bombings, assaults, and beatings in their years of watching television (Liebowitz, 1997). Not to mention all the food commercials. In today s society, the television is used for more than just entertainmentRead MoreTelevision Violence and Its Effect on Children867 Words   |  4 PagesTelevision Violence and Its Effect on Children The children of today are surrounded by technology and entertainment that is full of violence. It is estimated that the average child watches from three to five hours of television a day! (Neilson 1993). Listening to music is also a time consuming pastime among children. With all of that exposure, one might pose the question, How can seeing so much violence on television and video games and hearing about violence in in music affect a childs behaviorRead MoreThe Effects Of Television Violence On Children915 Words   |  4 PagesIntroduction Today violence is the gold of television. Violence has become a high demand by the viewers. The more violence equals more views which equals more demand. According to Hamilton (2002), â€Å"Children are not the target of advertisers on most violent programs. But their exposure to violent images can lead to social damages not factored into decisions about when to air programs and where to draw the line on content† (p. 18). The controversial debate that television violence influence children is nothingRead MoreEffects Of Television Violence On Children Essay1722 Words   |  7 PagesEffect of Television Violence Program on Children Now more and more violence television shows appear on the screen. A lot of television shows will remind that is available for certain range of audience. Of course, elementary school student, mostly watch cartoon. However, the television production people will add violence into the show. This study aimed to demonstrate the gender-specific impact of violence-oriented television cartoons for children, and to identify the behaviors demonstrating thisRead MoreThe Effects Of Television Violence On Children1552 Words   |  7 Pagesleisure 2.8 hours of television a day. There is the constant outcry from parents and teachers that children are growing to be television-obsessed zombies, or that the exposure to violence from their favorite shows are going to cause aggressive actions. But if that is true, then how is it that we as adults are able to stop ourselves from murdering everyone we see, especially if we have so many television programs with violence as a feature? The effect that television violence has on us does not comeRead MoreEffects of Television Violence and Children3538 Words   |  15 PagesEffects of Television violence and Children Outline: I.THESIS STAEMENT: Although the television serves as a form of entertainment, when you abuse its use, and make it a habit to watch, it gives negative effects on the behavior of children especially in their brain’s development. II. PORPUSE OF THE RESEARCH III. INTRODUCTION IV. HIPOTHESIS amp; METHOD A. CHILDREN QUESTIONNAIRE 1. HOW IT CAN AFFECT VIEWER’S BEHAVIOUR 2. CHILDREN RESPONSES B. EFFECTS amp; RESULTS 1. NEGATIVE EFFECTS a. Behavior ofRead MoreThe Effects Of Television Violence On Children978 Words   |  4 PagesTelevision has become one of the most, if not the most, used form of entertainment for all ages. Every TV show has some kind of age limit whether it’s rated G or R, it’s not always easy for parents to moderate what their children are watching. Young children are very moldable, not only by the people around them, but what is on TV. I have conducted an experiment to see how much violence and aggression are in everyday television shows that children are likely to watch. I have watched three differentRead MoreThe Effects of Television Violence on Children Essay1338 Words   |  6 Pages Thesis Statement: Unsupervised children who watch violence on television exhibit violence in their everyday lives and develop into aggressive adults. â€Å"Research shows that television violence increases levels of aggression, fear, and desensitization among some who consume it† (Hamilton). This quotation by James Hamilton briefly summarizes the potentially negative effects of television on young minds. A child’s favorite television show can keep a child occupied while the mother preparesRead MoreEssay on The Effects of Television Violence on Children712 Words   |  3 PagesThe Effects of Television Violence on Children According to the Article ?Violence on Television? published by the American Psychological Association at the website http://www.apa.org/pubinfo/violence.html, ?violent programs on television lead to aggressive behavior by children and teenagers who watch those programs.? Thats the word from a 1982 report by the National Institute of Mental Health, a report that confirmed and extended an earlier study done by the Surgeon General. As a result of

Are Sales Taxes More Regressive Than Income Taxes

Q:: Im a Canadian who has been following the Canadian elections. I heard one of the parties claim that a reduction in sales taxes help the wealthy not the middle class or poor. I thought sales taxes were regressive and were mainly paid by low income people. Can you help me out? A: Great question! With any tax proposal, the devil is always in the details, so its hard to analyze the exact impact a policy will have when all that exists is a promise that could fit on a bumper sticker. But well do our best with what we have. First we should determine exactly what we mean by regressive taxation. The economics glossary defines a regressive tax as: A tax on income in which the proportion of tax paid relative to income decreases as income increases. Theres a couple things to note with this definition: Even under a regressive tax, higher income earners pay more than lower income earners. Some economists prefer to use the term regressive rate taxes to avoid confusion.When looking at taxes, progressive or regressive refers to levels of income, not wealth. Thus to say a progressive tax is one where the rich pay proportionately more is a bit of a misnomer, since we usually think of someone as rich who has a lot of wealth. Thats not necessarily the same thing as having a high income; one can be rich without earning a dime in income. Now weve seen the definition of regressivity, we can see why sales taxes are more regressive than income taxes. Theres typically three main reasons: Wealthier people spend a small portion of their income on goods and services than poorer people. Wealth is not the same thing as income, but the two are closely related. Income taxes typically have a minimum income level at which you do not have to pay taxes. In Canada, this exemption is for people who make around $8,000 or less. Everyone, however, is forced to pay sales taxes, no matter their income.Most countries do not have a flat tax income rate. Instead the income tax rates are graduated - the higher your income, the higher the tax rate on that income. Sales taxes, however, stay the same no matter your income level. Policy makers and economists realize that the, on average, citizens are not in favour of regressive rate taxation. Thus theyve taken steps to make their sales taxes less regressive. In Canada the GST is exempt on items like food, which poorer people pay a disproprtionately larger portion of their income on. As well, the government issues GST rebate cheques to lower income households. To their credit, the FairTax lobby proposes giving every citizen a prebate cheque in order to make their proposed sales tax less regressive. The overall effect is that sales taxes such as the GST is more regressive than other taxes, such as income taxes. Thus a cut in the GST would help low- and medium-income earners more than a similar sized income tax cut. While I am not in favour of a cut in the GST, it would make the Canadian tax system more progressive. Do you have a question about taxes or tax proposals? If so, please send it to me by using the feedback form.

Architectural Engineer Essay - 2344 Words

Architectural Engineer nbsp;nbsp;nbsp;nbsp;nbsp;An architectural engineer designs structures such as houses, skyscrapers, and bridges based on his knowledge of materials and how they handle forces. I. Introduction A. History B. Definition II. Education A. Suggested high school education 1. General subjects 2. Types of people B. College C. Post-College 1. Internship 2. Becoming registered III. Employment A. Specialization B. Acquiring a job C. The building industry IV. Structures A. Cottages B. Solar houses C. New Jersey Aquarium V. Conclusion nbsp;nbsp;nbsp;nbsp;nbsp;Architectural engineers are in demand wherever buildings are being designed or constructed (â€Å"Architectural†¦show more content†¦Students are also encouraged to take courses in computer science if such courses are available. In addition, students able to obtain a part-time job in an architect’s office can gain valuable experience (â€Å"Architecture Careers†634). nbsp;nbsp;nbsp;nbsp;nbsp; The type of person who chooses architecture as a profession tends to be highly creative, curious, and inclined to propose global solutions to problems. On the other hand, the type of person who chooses to be an engineer is usually pragmatic, unimaginative, and inclined to compile data to find the best solution. Architectural engineers combine both ways of thinking to learn which way of thinking should be used in certain situations on certain projects. nbsp;nbsp;nbsp;nbsp;nbsp;Architectural engineering students take courses in the theory and practice of aesthetic design, and architectural history with architecture students. They also take courses in calculus, physics, and materials science with engineering students (Belcher 3). â€Å"The most difficult classes were those that involved mechanical and electrical engineering because they only touched on subjects that require years to master (Cox Personal Interview).† nbsp;nbsp;nbsp;nbsp;nbsp;There are several steps to becoming an architectural engineer. The first step is to obtain a Bachelor of ScienceShow MoreRelatedEssay on Architectural Engineering978 Words   |  4 Pagesspecialties, the goal of the engineer is the same. The goal is to be able to come up with a cost effective design that aids people in the tasks they face each day. Whether it be the coffee machine in the morning or the roads and highways we travel, or even the cars we travel in, it was all an idea that started with an engineer. Someone engineered each idea to make it the best solution to a problem. Even though engineer’s goals are similar, there are many different things that engineers do within their selectedRead MoreEvaluation Essay : Architectural Engineering1240 Words   |  5 PagesAbigail Gilsdorf Mrs. Van Lieu English 101 14 October 2015 Evaluation Essay: Architectural Engineering As a high schooler, I’ve been told repeatedly to find a career and stick to stick it. I’ve been pushed to figure out my life with very little to work off of. All I was given were interest tests and orders to use my hobbies as a base. Obviously, I didn’t get very far with so little to work with and was always expecting the answer to just come to me. I suppose I have lucked out a bit and it did inRead MoreMy View Of My Dream House935 Words   |  4 Pagesto create a three-dimensional foam architectural model of my dream house. My family built our own house in India last year and on viewing the stages of building a house became one of my interest. I always wondered how the workers/builders managed to get the house in perfect shape as the engineer contemplated. For instance, how can a bunch of line sketches or drawings’ on a piece of paper transform into a three-dimensional figure on land; when both the engineer and construction workers don t haveRead MoreEssay about The Importance of Architectural Engineering1202 Words   |  5 PagesWith the help of architectural engineers, our world has become very civilized and advanced over the past decades. Like all other engineers, architectural engineers use logic and creativity to solve problems. They come up with effective designs to assist people in their everyday tasks. In our daily lives we are surrounded by buildings. Places that were once a dessert are turned into cities that now hold amazing buildings. 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A Sample of Fine Art Essay Example For Students

A Sample of Fine Art Essay It is true that a work of art has a certain message embodied in it and an intended emotional response; however, With fine art the experience is different from person to person. Great artistic compositions do trigger similar responses in the viewer; yet, each individual has their own unique interpretation of the meaning and orientation of feelings towards the piece. No matter how similar or different these results are, none of them are the same. Out of all the amazing creations at the Museum of Fine Arts in Houston, four paintings stand out among them all. These are Paul Cezannes Bottom of the Ravine, Paul Sanguine Area II, Vincent van Sagos The Rocks, and Georges Caesuras Young Woman powdering Herself. What makes these painting prominent idols to attraction is the tact that they are so simple, yet they convey a deep meaning. And like all fine art each viewer has their own personal perception and reaction to these paintings, perhaps because of their uncomplicated surface appearance. What all of these compositions have in common is that they all depict natural occurrences. Whether or not the events and the contents are based on something or a scene that actually did exist is irrelevant. What matters is that these paintings are composed of images and settings which actually can exist or loud have existed. This elicits a personal connection between the viewer and these fine arts since What they are viewing is something that is actually tangible rather than surreal and abstract. Paul Cezanne was a painter Of the Post- Impressionism era Which was a further extension of Impressionism with fewer boundaries; yet, both of these styles contained images that can exist in the real world. The major difference the distinguishes these bono different styles of painting is that Impressionism strives to achieve a photographic type of quality (just an example of the degree of which hose paintings resembled real life since cameras were not yet invented), whereas Post-Impressionism does indeed contain elements that do exist in life but with a less rigid attempt to depict how the images would appear in real life, Thus, Post-Impressionism is less limited by precision yet composes elite-like scenes, This gives these paintings an almost cartoon like appearance, This era is also distinguished trot symbolism in that symbolism is more to a reflection of ideas. Paul Cezanne was the genius behind the composition Bottom of the Ravine. This painting fits perfectly into the scheme of post-Impressionism as it displays mountainside, a life-like image, but in a loose cartoon-like fashion. This is done by using fewer colors and shades than would actually appear on a real mountain and also having each color distinguished from its surroundings rather than blending together as it would naturally occur. The main subject in this piece is the mountain that is prominent because of its large size and the fact that it is the dominant figure With all the Other Objects, which are trees, existing on it and the background, the sky, being the only thing contrasting With it. The sky is far too plain to be the subject Of the painting and ACH trees is too undistinguished to be the subject; yet the fact that it contrasts with the mountain causes it to play a vital role in this work in that it brings out the green shrubbery and the mountain as a whole. The colors are shades mainly of blues, yellows, and greens. They were applied with blotted strokes and dabs, but they come together in such a way that the scene as a whole gives an invigorating, refreshing, and happy feel all while having a three-dimensional appearance, This is done by the natural setting of the mountain being uninterrupted by people and all the colors together giving a freezing natural feel; the pure blue sky especially contributes to this overall This painting was actually based on something that did exist. It was the hills behind Cezannes mothers house in Statuesque, France. Cezanne pays special attention to the facets and nooks in the mountain which is composed of the sun- baked earth. F. Scott Fitzgerald was a writer during the Jazz A EssayThis is an oil painting with both blots of paint and long strokes built up to give this painting a lot of texture. The colors do not flow together or blend with one another; rather, they are clearly separate from one another contributing to the cartoon-like characteristic of the Post-Impressionism The emotions evoked by this painting are negative even though most of the colors are bright. This is because the subject has a lot Of dark in it especially at its core. Also the tree is being swayed by the wind when nothing else is. This tree represents strength and sturdiness and the fact that it is being swayed by the Wind indicated that it is not serving its function. The weaker, less significant foliage is remaining stagnant and since this is so, it makes the meaning clear absolute strength and power can easily become corrupt. The last artist who had painted one of the most fabulous works of art in all of the Museum of Fine Arts Houston, is Georges Serrate. The title of his painting is Young Woman Powdering Herself. This painting also belongs to the Post. Impressionism era and it fits its characteristics perfectly. First off, it is composed of something that could have really happened. Secondly, the colors are lacking the necessary shades that would allow this painting to actually look real. The subject of the painting is an attractive woman holding a powder puff. She has very large and round breasts which contribute to her attractiveness, She seems very upset as she is applying her makeup. The colors in this work are very light and are pastel colors. There are different shades that do blend together but it is the fact that they are so faded and pastel-like that causes his painting to seek unreal in its appearance. The painting is composed of tiny little dots that come together to make the painting as a whole and allow the painting to look solid from a distance; this is the same effect a television set has. The fact that the woman is so upset while she is putting on her makeup, gives the sense that she does not want to be objectified any longer. Obviously she is getting ready to somewhere and with somebody and she feels obliged to have to do this. This causes the viewer to feel a strong sense of compassion and sympathy for the subject. The light colors also play a part in this feel in that they are faded just as this womans dignity is. These paintings have their similarities and differences. They are similar in that they all come from the same era and for this reason and because they have the same basic characteristics of this time period. The Bottom Of the Ravine is similar to The Rocks in that they both have a mountainous setting; however, both of these works are different from the Other two works because they lack people as subjects. Furthermore, besides the similarity that they both contain people, Area II is drastically different than Young Woman Powdering Herself since the former has a handful of people in it, dark colors, and a happy theme whereas the latter has only one person in it, light colors, and a sad theme. Whatever a critiques taste in art is, they can surely appreciate any work that makes them feel something. These four paintings are rich with emotional undertones causing the viewer to have a certain attachment to these works, Beans of their quality of evoking emotion in the individual experiencing the painting, these tour compositions are clearly samples tontine art.

Strategic Initiatives XM and Sirius Essay Example Essay Example

Strategic Initiatives: XM and Sirius Essay Example Paper Strategic Initiatives: XM and Sirius Essay Introduction One of XM’s attempts to appeal to broader demographics has been its wide variety of receivers—from personal portable systems to smart phone capabilities and all the way up to home theater systems. However, a positive short-term strategy would be to build more of a potential lifetime base of customers by targeting young people. To this end, they should focus on a demographic of 18-25 year olds. One of the simplest ways to do this is for the company to form agreements with major colleges to sell (and aggressively market) XM personal systems in campus bookstores. In turn, XM can launch a new, exclusive channel to broadcast the sports events of these universities.particularly ones that are unlikely to get major media attention. In the longer-term, this will result in more new subscribers. Another way of reaching a younger demographic it to find a way to break into the podcast phenomenon that is most commonly associated with Apple’s iPods. Integrating a recording feat ure in future models that synchs up with a wireless communication program would allow individuals to record their own podcast and, if within range of a wireless network, to go ahead and upload it. Such features are important as smart phones get more and more advanced—for all intents and purposes, all portable electronics devices are competing with what smart phones are increasingly capable of. XM already allows play through existing smart phones, such as â€Å"iPhone or Blackberry† (â€Å"Change the Way You Listen†). Integrating more interactive technology may help give XM a needed edge, though by definition this is a short-term strategy, and XM will need to adapt to newer technology and trends as they emerge. Best of all, such a feature is not that different from the existing ability to â€Å"[let] consumers record songs onto special receivers† (Numeister). Strategic Initiatives: XM and Sirius Essay Body Paragraphs One of the key long-term prospects of appealing to a younger demographic is appearing more eco-friendly. A way of doing this that doesn’t really alter how XM devices are made is to reach a partnership with companies like Prius to have XM radio already installed in those vehicles. This can be accompanied by advertisement campaigns linking environmental friendliness and XM radio in customer’s minds—slogans like â€Å"Satellite radio—so Earth-friendly it’s out of this world† with a visual focus on a satellite. The cherry on the top of this campaign would be for the monthly fee of Prius-owning XM subscribers donating a percentage to an eco-friendly charity of their choice. The final key to XM’s future is to embrace their own past. Their previous programming agreement with Clear Channel radio allowed them to appeal to conservative listeners who favored programs such as Glenn Beck’s radio talk show. Beck, particularly, is a good entit y to have a commercial agreement with, because of his ability to help sell merchandise on both his radio and his TV programs. If XM was willing to re-negotiate with Clear Channel radio and reach a similar agreement as they had before, it would be a great â€Å"quid pro quo† long-term way of marketing XM to an extremely broad audience over the airwaves. Better still, though a longer shot by far, would be an attempt to reach an exclusivity agreement with a right-wing media figure. For all intents and purposes, it would be the more conservative answer to the Sirius agreement with Howard Sterns—if XM was suddenly the only way for conservative audiences to portably hear a figure such as Glenn Beck or Rush Limbaugh, it would greatly increase both system sales and new subscribers, as well as bring old subscribers back into the fold. Value Added, Lessons Learned and Insights Gained nbsp; The value added to the company by such changes would be significant. By expanding the cust omer base, XM will receive both short-term and long-term benefits by bringing in new subscribers and illustrating to existing ones the company’s dedication to offering a variety of services to a variety of clients. These recommendations are all centered on what amounts to the key issue regarding any form of satellite radio to a potential new customer: why should they pay for the radio, when the radio in their car is free? These recommendations form a kind of variegated rhetoric to draw in different customers: individuals can feel like they’re able to follow their favorite talk-show pundit, bringing in customers based on loyalty. They can feel like they are helping to save the world by helping themselves to XM’s services, which appeals to them emotionally. They can feel like they are imparting their unique vision to the world through broadcasts, which appeals to their aggrandized sense of self. And they can also feel like embracing XM radio makes them a more soli d part of their college community, which appeals to both their sense of school spirit and, to be frank, their sense of peer pressure. The insights from this exercise are chiefly centered on this.it is surprising to learn the difficulty of how to appeal to a mass of people while still offering the vision of a company as unique and individual. However, it is rewarding to find out that such a task is far from impossible. Recommendations for Strategic Initiatives: Sirius Radio An admirable recent move on the part of Sirius to branch out from their traditionally-perceived image as a haven for bad boys such as Howard Stern is the inception of the Sirius Backseat TV initiative, offering streaming video of kid-friendly programming such as Nickelodeon, Disney Channel, and Cartoon Network. One logical extension of this progression would be to offer a cheap (less than $50), colorful receiver model (that is limited to kid-friendly music channels) that is marketed to young children. This would a ppeal to children of existing Sirius customers that wish to emulate their receiver-owning parents and, in some cases, the reverse: children requesting it as a gift from their parents may actually get their parents to purchase a receiver for themselves. Especially if an incentive was included with the children’s models which stated that their subscription to the limited â€Å"kid-friendly† stations would be free if another individual in the household purchased a receiver and a full subscription within thirty days. Otherwise, the â€Å"kid-friendly† subscription would be $5 a month. On the opposite spectrum, it would be wise for Sirius to expand an initiative they started in 2003 by launching Sirius OutQ, which appeals to the LGBT audience and invites listeners to hear â€Å"news, information, and entertainment for the gay and lesbian community.† It would be wise for Sirius to launch exclusive channels concerning music and talk radio for other minority audi ences. This is something that would appeal to a teenage and young adult demographic, which would certainly help to sell units and subscriptions among a target audience that represents years of possible subscriber income. It would also dovetail well with the image of Sirius as a more â€Å"liberal† radio station, willing to grant controversial audiences their own voice.something that is often stifled, if not outright prevented, by mainstream media. Sirius currently offers a â€Å"Sirius Music for Business† model in which businesses can legally use commercial-free Sirius broadcasts in everything from â€Å"on hold† telephone music to conference presentations. It would be profitable to expand this model to other venues, such as colleges and universities. A program with a clever name such as â€Å"Sirius for U† could provide music in university dormitories, cafeterias, and student centers. This functions well as a long-term strategy because it means exposing a rotating crop of students to Sirius programming for a period of four years. This will inevitably drive sales, and would offer a chance for universities to feature their own radio station on the Sirius network. In this way, both the university and Sirius radio will benefit. A solid long-term strategy for Sirius would be to acquire exclusive radio rights to NBA games. This would serve as an answer to XM’s exclusivity with MLB games, and help reinforce the image of Sirius as hip and sports-friendly. A short-term way of doing this would be to focus on more obscure sports—Sirius already has the world’s only horseracing talk show, and adding channels focusing on poker, chess, and even dodgeball would add a quirky charm that rival services cannot offer. One humorous hook for such a channel would be to name it â€Å"The Ocho,† in honor of the movie Dodgeball’s humorous vision of an ESPN channel that focuses exclusively on quirky sports. Value Added, Less ons Learned and Insights Gained The value added to Sirius through these suggestions primarily centers around expanding on the services it already offers. There is a reason for this—as the most recognized brand of satellite radio, Sirius has had years to throw almost every idea against the wall, and see what sticks. These ideas represent an expansion of stickiness—appealing to those who feel like mainstream outcasts while, at the same time, appealing to the nuclear family of traditional values through kid-friendly programming. It also represents an opportunity for ongoing customer appeal—the institution of a â€Å"Sirius for U† program, particularly, means that thousands of students can experience Sirius every day that otherwise would be unfamiliar with it. A continued focus on sports serves as the second part of a one-two punch that starts with the appeal to college students.a group that is traditionally sports-focused, and likelier to stick around as par t of the Sirius customer base if they feel that their favorite sport (to watch or to play) is being featured. The insight of this experience is primarily centered on perfection, as opposed to creation.as elaborated on above, Sirius is a company that has tried an impressive variety of marketing tactics over the years. The challenge comes from singling out the ones that have further potential from the ones that, rightfully, were discarded by the wayside. However, the evolving nature of business means that businesses must be constantly evolving; perfection of the moment can easily be the defects of the future, so business models must constantly strive for change. Works Cited Numeister, Larry. â€Å"Suit by Record Companies Against XM Going to Trial.† The Washington Post. n. pag. Jan 20 2007. Web. 30 May 2010 Sirius. â€Å"OutQ Radio.† n. pag. 30 May 2010 XM Radio. â€Å"Change the Way You Listen.† n. pag. Web. 30 May 2010 nbsp; nbsp; We will write a custom essay sample on Strategic Initiatives: XM and Sirius Essay Example specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Strategic Initiatives: XM and Sirius Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Strategic Initiatives: XM and Sirius Essay Example specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

How Fossil Fuels Affect The Environment Research Paper Example

How Fossil Fuels Affect The Environment Research Paper Example How Fossil Fuels Affect The Environment Paper How Fossil Fuels Affect The Environment Paper Essay Topic: Renewable energy Describe and explain how the use of Fossil fuels may affect the environment and discuss measures, which could be taken to reduce the harmful consequences Fossil fuels include gasoline, oil, coal, or natural gas. Whenever we burn them, more pollutant gases are emitted into the atmosphere. They are burned to run cars and trucks, heat homes and business and power factories and are responsible for about 98% of U. S carbon dioxide emissions, 24% of methane emissions and 18% of nitrous oxide emissions. Because of the harmful effects of these pollutant gases, produced when fossil fuels are burnt, they pose a major threat to the environment. Almost all air pollutants are the result Of fossil fuel combustion, either in the home, by industries or the internal combustion engine. Smoke is tiny particles of carbon suspended in the air, produced as a result of burning coal and oil. While smoke remains in the air, it can reduce the light intensity at ground level; hence reduce the overall rate of photosynthesis. Deposits of smoke, or more particularly, soot and ash, may coat plant leaves directly reducing photosynthesis by preventing light penetration or even by clogging stomata openings. The pollutants involved in acid rain are sulfur dioxide, oxides of nitrogen, zone and various volatile organic vapors given off from gasoline stations. Fossil fuels contain between 1% and 4% sulfur and consequently around 30 million tones of sulfur dioxide is emitted from the chimneys of Europe each year. Its effect in high concentrations, are harmful to plants in that it reduces growth, especially in barley, wheat and lettuce and others such as lichens may be killed. Sulfur dioxide (ASS) dissolves in water forming sulfurous acid (HASPS). This is then converted to sulfur trioxide (ASS) then to sulfuric acid (HASPS). Acid rain is harmful since it causes acidification of the soil. Changes in soil pH change the solubility of the ions present, in acid soil; essential minerals like potassium, calcium, magnesium and trace elements start to be lost by leaching. In very acid soil (pH below 4. 5) aluminum ions may appear in the soil at very poisonous concentrations. Aluminum ions may also be leached into lakes and rivers and kill fish and other marine life. Since the industrial revolution, CO gases emitted into the atmosphere have increased by 27%. The pre- industrial concentration was in 1 860 was pump where as the present concentration is estimated at 368 pump. Methane, another greenhouse gas has more than doubled. The main cause Of the increased CO level is due to the combustion of coal and oil. For every tone of carbon burnt, 4 tones of CO are liberated Scientist argue that this extra CO in the air, trap heat and produce a greenhouse effect, causing expansion of the ocean, melting of the polar icecaps with a consequent rise in sea levels. This would in turn cause flooding of low- lying land. The greenhouse effect is not entirely bad, since it maintains the average of the earths surface at 1 5?SQ rather than 18?CO, in the absence of greenhouse gases. CO is transparent o short wave radiation from the sun, but strongly absorbs the long wave radiation that the earth irradiates into space. Global warming is responsible for an increase in 0. 5 1. 0 ?CO of average world temperature, since the late 19th century. If emissions of CO gases are not reduced significantly, the average global temperature is expected to rise by 1. 58 ?CO in the next century. Not only will this increase directly damage plant life, but evaporation will increase as the climate warms, which will increase average global precipitation. Soil moisture is likely to decline in many regions and intense mainstream are likely to be more frequent. These are all serious repercussions of global warming. The relatively inert oxide Of nitrogen, denigrating oxide, is formed during fossil fuel combustion. In the stratos phere, in the presence of u. V. Radiation, denigrating oxide is no longer inert. It reacts with atomic oxygen to form two molecules of nitrogen monoxide radicals (NO?s). These then react with ozone molecules, converting them to molecular oxygen and reforming nitrogen monoxide radicals. Radicals speed up the destruction of ozone because they constantly re-emerge to trigger another reaction. The destruction of the ozone layer results in a significant increase in u. V. Radiation reaching the earths surface. Ultra violet radiation is absorbed by the Purina and pyridine bases in DNA and modifies tem, with consequences affecting the expression of genetic information. In humans this results in a higher incidence of skin cancer. In higher plants grown as crops the effect of increased exposure to u. V radiation is to reduce yields. Aquatic organisms including fish larvae and plankton are very sensitive to u. V light. Disruption in the ecological balance in the ocean may not only affect marine food chains, UT the contribution of the ocean to the absorption of carbon dioxide. In order to reduce the effects of fossil fuel combustion, the primary measure that should be employed is to find alternative energy sources. Renewable energy comes from the exploitation of wave power, wind power, tidal power, solar energy, hydroelectric power and biological sources including biomass (wood charcoal, crop residues, dung and other organic materials). Many of these forms of renewable energy have a low environmental impact hence may be relatively environmentally friendly. Biological fuels, for instance can e used to supply humans growing energy needs. The Gasohol programmer in Brazil, where sugar cane wastes are used to produce a motor vehicle fuel, is such an example. This will reduce the effects of fossil fuel combustion emissions. International efforts can be established to control carbon dioxide emissions as well as implement usage of alternative sources of energy, instead of depleting the worlds fossil fuel reserves, which is expected only to last another 500 years. Governments can also educate the public on the dangers of energy inefficiency. They might choose to promote more efficient use of energy in moms and businesses, including electrical energy since burning fossil fuels generates most of the electricity. They can set energy efficient standards for domestic appliances. They could also change building regulations to ensure that new houses, offices and public buildings are more energy efficient, for instance in cold climates, measures can be taken to reduce heat loss to surroundings like double glazing windows. They may also increase duties on petrol and diesel fuel, to try to reduce their consumption. Schemes may be considered to convert the industries CO emissions into liquids or solids. One present concept for capturing CO from Waste gases involves MEA (Indetermination). Other techniques include physical absorption, chemical reactions to methanol, polymers and co-polymers aromatic carboxylic acids or urea. Individuals can also conserve energy within the home. Re- using materials, like plastic bags are one such way. Recycling newspapers, glass bottles and plastic bottles can also be done in the homes and business. Other simple measures can be employed within the home like buying energy efficient compact fluorescent bulbs for the most used lights in the home. Whenever Seibel individuals should bike, walk, carpool, or use public transport to get to their destination. They can also buy minimally packaged goods, choose re- useable products instead of disposable ones. If they live in hot climates, the house should be painted a light color. Fossil fuels provide 90% of the energy we use now, but at a price of urban air pollution, acid rain, potential global warming and ozone layer depletion. As we burn fossil fuels and continue to use gasoline dependent transport, we increase the level of CO in the earths atmosphere and continue to harm the environment.

Designing a database to manage references for a protein structure data Essay

Designing a database to manage references for a protein structure data set using MySQL - Essay Example The database should be able to perform frequent searches on structure resolution, author name and initials, institution name, and structure release date. It should also be able to frequently retrieve the information about journal articles, PDB code, and name of given protein structures. It should be able provide data in specified order for example, as per the resolution, or as per the number of articles and institution, or both resolution and number of articles and institution, or even as per a specified institution, etc. The database is for storing and managing data regarding macromolecular structures that are partly derived from the Protein Data Bank (PDB). The data is provided by organizations that deposit, process, and distribute the information about protein sequences. Due to the complexity of this data care needs to be taken to ensure minimum data errors like missing data, size, alignment, propagation, ambiguity, and labeling. The application should be designed such that, on a user level it provides data management across the various database domains shared, by using a schema that allows the required data processing. The data should be retrieved, modified, and saved from tables using queries. The data is manipulated through applications that access the database in the database management system. The data model of the database defines data structure and behavior. Different aspects of the database are considered for creating models such as logical and physical model diagrams. It also gives detailed specifications of the attributes, rows and columns for tables, and files used to populate the database. 2. Logical schema of the database The logical model is used to document the data. The defined schema components represent the navigation in the schema diagram. The logical schema is constructed as a model independent of the management system and other physical considerations. The logical schema for the relational database design of the current database can be derived using normalization. Applying the normalization methods such as 1NF, 2NF, and 3NF obtains the physical schema result. 2.1 The Tables and their normalization process I. 1st Normal form (1NF): Table : Article Here, the entity Article has multiple authors as more than one people can author one articleabout various protein data structures. Therefore, to reduce redundancy by normalization 2NF is performed. II. 2nd Normal form (2NF): Table : Article Here, the entity Authors with its attributes have been created for the articles written by them. To further reduce redundancy, 3NF is performed. III. 3rd Normal form (3NF): Table : Article Here, the protein table has been created for the entity Protein to reduce the redundancy. This was because the attribute for Authors had redundancy regarding the protein structure; many authors can work on the same protein structure and therefore this was necessary. The logical structure of a database can be given graphically using an entity relationship (E-R) diagram. 2.1.1 Entity-Relationship diagram Attributes that are common to all domains belong

Predict the performance of emerging financial markets through the Essay - 1

Predict the performance of emerging financial markets through the financial reports of companies - Essay Example As a consequence, any event occurring in one part of the world will definitely have an impact on the rest of it. The recent recession has led to the downfall of many financial companies, banks, manufacturing companies and stock markets all over the world. Companies have been wiped out or taken over, property rates have crashed and gold prices have soared in the past one-two years. The situation has however not been too grave in emerging markets like China, India, Brazil, UAE and Argentina. The subprime crisis which was the cause of the economic meltdown did not affect emerging markets to a great extent. This was possible because the lending policies in these countries were strict and banks and financial companies could not lend to people with bad track records. At a time when global economy is reeling under one of the worst recessions and uncertain market conditions, there is an urgent need to study and analyze in detail the possibility of predicting the performance of markets. This prediction assumes more importance under emerging market conditions. When many companies and banks have gone bankrupt in the developed world, surprisingly, in the case of emerging markets, this has not been witnessed. In this study, we will examine certain companies and their financial statements for the previous five years and see if we can arrive at a conclusion about the relevance of predicting the future of emerging markets. The results of the study would not only be beneficial to students, researchers and economists, but also to decision making bodies that might be planning huge investments in emerging markets. The need of the hour is a stable global economy and this can be achieved only if there is very low level of risk and uncertainty when huge investments are made by individuals, business houses and governments. Not much literature is available about the results of previous research in the field of predicting emerging markets based on the performance of companies in Saudi

Developing yourself Essay Example for Free

Developing yourself Essay Findings: The CIPD profession map is a tool used to support the profession as a whole to develop products and services, yet it also accelerates the professional development of individuals. The map was created and is used by individuals and organisations; it’s a vital resource if you are working or connected in the HR profession. Whatever sector and/or size of an organisation the professional map is a great help, whether you are a specialist or generalist in talent, reward, learning development, employee relations and engagement. There are three key components to the map, which are: professional areas, behaviours and bands and transitions. The core professional areas show how a HR professional should think and look at tasks, then how to influence the relevant employees to the best outcome. There are then eight further areas surrounding the professional areas and when they are all combined, create the role of a great hr employee. Each area is essential to any business. The eight areas are: service delivery and information, organisation design, organisation development, resourcing and talent planning, learning and development, performance and reward, employee engagement, employee relations and service delivery and information. Once professional HR areas are covered, behaviours are the next vital key to becoming an effective HR professional. There are eight behaviours and they require an employee to be a strong character that leads by example and is confident when advising and influencing all levels of staff from entry to high level. Each behaviour is divided into four bands of professional competence. Each behaviour also lists a number of contra indicators which illustrate negative behaviour. Comment on the activities and knowledge specified within any 1 professional area, at either band one or band two identify those you consider most essential to your own or other identified hr role. Conclusion: A HR practitioner should ensure the services they provide are timely and effective. Different customers have different needs in a HR role and you need to prioritise conflicting needs. Shown below are different customers to  a HR practioner and examples of what needs they may have. Managers look to human resources for sound business advice on how to review, analyse and address people issues. They expect the HR services to be timely and accurate. Supervisors expect human resources to be available on an as-needed basis to help solve people issues. They expect, and frequently demand, help interpreting company policies, expediting personnel matters and preparing or completing paperwork. Most importantly, supervisors expect to learn from their interactions with human resources in order for them to return to their work unit and handle personnel matters. Associates look to human resources to provide, explain or confirm information about company policies and procedures. They expect human re sources to be an empathetic ear to their concerns and to help them solve work-related problems. They expect human resources to anticipate problems and to provide sound recommendations to management. To the applicant, human resources are the company. Applicants expect accurate information about employment opportunities, fair consideration of their qualifications and courteous treatment. An example of how you would prioritise conflicting needs is shown below: When in a HR role a supervisor may need a report by the end of the day completing, a manager may need you to sort a conflict between two members of staff and a member of staff may be dealing with bereavement and is upset. You would then organise how and who or what task is the priority and arrange how it will all be dealt with or completed. In this situation I would delegate the report to another member of staff, I would then arrange a time to address the issues between the two conflicting members of staff then I would then deal with the member of staff with bereavement as I would see them as the highest priority. Then all issues and tasks should be completed/ resolved by the end of the day. This shows how you have an empathetic ear to concerns, you are helping solve work related problems and you are completing tasks under a time scale with organisation and delegation. Communication methods: Employee communication is about the HR aspects of communication from management to employees and of course employees to management. The first aspect is downward communication this is where management communicate to employees the second aspect is upward communication and this is when  employees communicate to management. Managers have to communicate with employees all the time that they are at work it is impossible not to, plentiful communication with employee’s has been shown to be linked to good company performance. Communication could be formal or informal. Smaller company’s often rely on informal methods and have few formal methods of communication with employees. In some cases they prefer to encourage social events for promoting mutual communication. Shown below are some examples of communication: Downward communication: Upward communication: Workforce briefings for all or part of the workforce on key issues Employee attitude surveys Quality circles, regular meeting with all or part of the workforce Suggestion schemes Appraisal interviews Employee forums Newsletters, electronic circular and dvds Project teams With communication you can come across issues these are: Subject What is communicated is the most important issue. HR can send a message to employees only on subjects which they choose to communicate with them. For example, certain information may not be passed on to certain employees because the organisation may not want to disclose this information. Quality You do not want to give too much information as employees may have problems digesting it. You need to make sure the quality of communication is high. Depth The depth of the information must be fit for purpose for example it may be too detailed and confusing for those who it is aimed at as it may have initially been designed for a management circular, re-worked slightly and the circulated to part time workers. Receptiveness Employees should feel that they are being listened to; they may voice their  ideas but feel that they are not listened to, and this would then create a negative effect amongst them and actually demotivating them. Action on their views may or may not be considered a good idea, but employees should then receive feedback on their views. Regularity Employees learn to trust the communication if it is regular and tells them important information. Regular communication means it is less likely rumours which are incorrect circulate in workplaces. A balance must be made between giving people information so regularly that they are swamped with it, and too infrequently so that uncertainty arises. Timing Information may be released when leaked information has already reached employees as rumour and it may then be treated with contempt. Information may be released too early or too late. A good example of this is redundancy information. Employees themselves are sensitive when they read about their own redundancy in the newspaper or see it on the news. You should inform employees of this information at the relevant time so they find out from you first. In the HR role you are likely to have an important role in building managers presentational and communication skills, since operational managers are often appointed mainly for other skills that they have, they may need help in developing their interpersonal skills. HR professionals have people issues at the forefront of their minds, they may advise on where and when sensitive meetings such as appraisals or disciplinary meetings might be best held. HR professionals can act as advisors to individual operational managers on how to communicate to employees on issues such as their pension or legal rights, or alternatively communicate directly with the individual employee’s on such subjects. These matters are of vital importance to employees, for whom areas like pensions and benefits packages are central issues. Getting communication right in these areas is therefor also at the centre of HR professional jobs. HR professionals sometimes have to advise both senior and operational managers on employee’s feelings on different subjects. It is usually the HR professionals who are called on to run or at least source and oversee employee attitude surveys, forums etc. to some extent they may also try to act as employee advocates in order to maintain employee commitment and motivation. HR has a key role to play in improving  communication including by providing training and coaching for other managers and workers which can improve their informal and formal communication. Effective Service delivery is a vital key in a HR role shown below are the key points of how to achieve it to a high standard. Delivering service on time: Delivering service on a budget: Dealing with difficult customers, Handling and resolving complaints: When dealing with difficult customers that may have a complaint or issue there are certain ways to deal with the situation so that it does not escalate and gets resolved. Firstly you need to identify the complaint and get as many facts together as possible. You always need to listen and empathize whilst clarifying that you both understand. Then you would log the complaint and investigate why, who, how and what evidence. Once that is achieved I think it is best to identify an end goal so there is something to aim for and the issue should then be resolved. When trying to resolve the situation always keep the complainant updated with any progress and also make sure you are following the company’s policy and try and keep it to the smallest time frame. Once the situation is resolved I would then try to investigate why it happened and how to prevent re-occurrence. In a HR role I believe you should be committed to treating customers with courtesy and respect at all times, responding promptly to all enquiries made by telephone, email, post, fax, or in person, ensuring accuracy of administration, respecting and maintaining confidentiality, equality of opportunity in employment, updating skills through continuous professional development, regularly and systematically seeking, listening to and acting upon the views of customers. I think a HR function should obtain much more thorough feedback from its internal customers these are line managers, senior managers and employees. This should cover both what they need from HR, and their user experience of current services. Such feedback, as this study illustrates, can generate a clear overview or ‘footprint’ of the HR function in a particular organisation. It can provide fresh insights and help the HR function to focus its efforts in areas that add value to the  business. Bibliography: http://www.cipd.co.uk/cipd-hr-profession/profession-map/professional-areas/service-delivery-information.aspx

Financial Ratios, Discriminant Analysis and the Prediction of Corporat

The article Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy was written in 1968 by Edward I. Altman. The purpose of the article is to address the quality of ratio analysis as an analytical technique. At the time some academicians were moving away from ratio analysis and moving toward statistical analysis. The article attempted to determine if ratio analysis should be continued, eliminated and replaced by statistical analysis or serve together with statistical analysis as cofactors in financial analysis. The example case used by the article was the prediction of corporate bankruptcy. Ratios traditionally measure the most important factors such as liquidity, solvency and profitability, as well as other measures of solvency. Different studies have found various ratios to be the most efficient indicators of solvency. Studies of ratio analysis began in the 1930’s, with several studies of the concluding that firms with the potential to file bankruptcy all exhibited different ratios than those companies that were financially sound. Among the study’s findings were that the deciding factor of the predictor of bankruptcy should not be only a few ratios, as the measure of a company’s financial solvency may differ as the firm’s situations differ. The important question is to which ratios are to be used and of those ratios chosen, which ratios are given priority weight. After discussions, a multiple discriminant analysis (MDA), a statistical technique, was chosen. MDA was used primarily to classify and make prediction in problems where the dependent variable was in qualitative form, e.g. bankrupt or non-bankrupt. The primary advantage of MDA was its ability to sequentially examine individual ch... ...el such as: purpose of the loan, maturity of the security pledged, the history of the client with the company and the unique characteristics that the bank’s customers might have. It was the conclusion of the author that financial ratios when combined with statistical analysis still remain a valuable tool. The theoretical conclusion was that ratios used within a multivariate framework take on a more influential role than when used in isolation. The discriminate model was very accurate in the initial sample of 66 firms, correctly predicting 94 percent of the original bankrupt firms. The potential suggested used of the model included: business credit evaluation, investment guidelines and internal control procedures. The MDA model also showed potential to ease some problems in the selection of securities of a portfolio but further investigation was recommended.

Management Accounting and Management Decisions

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Obj ective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount.Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controller's function is to obtain both short-term and long-term loans.Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders.B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) __ ______ is a formal mechanism for gathering, organizing, and communicating information about an organization's activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accountingD) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ i s the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to advise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: DDiff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are re ferred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizationsA) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity.Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inpu ts and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: ADiff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ prov ide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budgetB) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting.D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report.Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality.B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: BDiff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a product's life cycle corresponds to A) no sales. B ) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative.Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authorit y to advise but NOT command is called A) line authority. B) staff authority.C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is oftenA) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the company's financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control.B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada.Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and elim inating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems.C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above .Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. â€Å"Maintain at all times independence of thought and action. † It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct.D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individu als would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: CDiff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers' daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE?Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line a uthority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answ er: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-t ime philosophyDiff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The system's value must exceed its cost. In addition, the system's effects on the behaviour of managers should also be considered. The system must p rovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each.Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive.Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the company's financial matters such as investor relat ions, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountant's ethical responsibilities.Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control.Answer: Budgets and performance reports are essential tools for pl anning and control. Budgets result from the planning process. Managers use them to translate the organization's goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the company's value-chain functions. Answer: Management accountants play a key role in planning and control.Throughout the company's value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obs olete. Diff: 2 Type: ES Page Ref: 16 Objective: 8