Negative Effects Of Immigration In America - 1651 Words

The Negative Effects of Illegal Immigration in America â€Å"America was indebted to immigration for her settlement and prosperity. That part of America which had encouraged them most had advanced most rapidly in population, agriculture and the arts†-James Madison The quote as stated above by James Madison, the fourth president of the United States, explains the purpose for America and why immigration is the heart and soul of the country. The first part of the quote directly says immigrants are what brought America into the world. The argument that immigrants should not be allowed in the U.S. is unfair and absurd because without immigrants, the United States may have never come into existence. According to Howard Koplowitz of the International†¦show more content†¦Illegal immigrants are receiving close to $25,000 from the government, but paying the government close to $11,000 in taxes. This causes an estimated household deficit of $14,500 and this adds up, per household, to $54.5 billion (Hunt). Undocumented workers are t aking jobs from Americans who have legal rights in the country and should have the ability to get the job before anyone else. Illegal Immigrants who already have jobs, should be able to keep their position, but they must achieve full American citizenship within a certain period of time. If the U.S. could monitor this situation of undocumented workers and take action, then the country can become an immensely flourishing spot on the map. The two sides of the economic impact of undocumented workers is debated because there isn’t a definite answer on how negative or positive they are. However, during the past few years illegal immigration has taken hold of the U.S. and the effects are showing. The future may look daunting in the immigration portion of America, but the issue can be fixed with a few important changes. The U.S. government is not and will never be an infallible force because there is usually always an opposition. For the time being the federal government does not bel ieve they can make immediate changes to the way they can handle undocumented workers and immigrants. However, in orderShow MoreRelatedPersuasive Essay About Immigration1216 Words   |  5 Pages Immigration is one the biggest issues people can deal with now a days. Hundreds of thousands of people legally and illegally enter the United States. Those immigrants come from all around the world leaving everything behind hoping to find better life. A lot of people think that the United States of America is the best place to go to. Immigrants mostly migrate from their home country because of the wars that destroyed their homes and the lack of right they have. They come to search for protectionRead MoreEvaluation of Effeciveness694 Words   |  3 PagesThe Effectiveness of Immigration Threatens American Culture The essay Immigration Threatens American Culture is written by Lawrence Auster In this essay, the author will evaluate the effectiveness of Auster’s paper in terms of its claims, evidence, and the presentation of the claims and evidence. The author’s main claim is that post-1965 immigration is threatening the American Culture. It is clearly stated fairy early in this essay because the author makes a clear introductionRead MoreImmigration: Important to the Success of America Essay908 Words   |  4 PagesUnited States of America has the largest foreign-born population in the world. With nearly thirteen percent of the total population being foreign-born, one may find it hard to imagine an immigrant-free country (U.S. Bureau of the Census). Immigration has been an integral part of the United States’ overall success and the country’s economy since it was established and without it, would have never been founded at all. Although there are some negative issues associated with immigration and many native-bornRead MoreIllegal Immigrants : Illegal Immigration1627 Words   |  7 PagesIllegal Immigration in the US What does illegal immigration mean to a hard working, middle class worker providing for a family of four? What does illegal immigration mean to someone who is getting jobs taken right underneath them from illegal immigrants that are willing to work the same job for a lower paycheck? What does illegal immigration mean to someone who is in need for a job? Illegal immigration is an epidemic occurring in the United States of America, the land of the free (to the legal citizens)Read MoreJd Wetherspoon976 Words   |  4 Pagesbringing to negative effects. In this essay, I will discuss that how influence the economic of developed countries. For example, population of America will be twice in this century. Especially, the number of children increased sharply. So that need as twice as houses, cars, roads, prison, hospitals, schools water treatment facilities and so on. Therefore American needs more nature resource than before. Firstly, immigration helps late Twentieth Century Massachusetts economy in America. More specificallyRead MoreImmigration On The United States1302 Words   |  6 PagesImmigration Rights in the U.S. Immigration has occurred in the U.S. for for many years. Some say it’s the foundation of our country. America is the country where people leave their own country to live. People would leave due to mistreatment, hunger issues or job opportunities. America is known for starting over or accomplishing dreams, so immigrants travel over to follow those dreams. People emigrate from one country to another for a variety of complex reasons. Some are forced to move, due to conflictRead MoreThe Benefits Of Immigrants During The United States946 Words   |  4 Pagesallowing immigrants into the United States. Some citizens judge that immigration is an impending threat to national security, and that the U.S. should close the borders up for good. The U.S. should not consider that because everything negative that occurs in the U.S. is not due to immigrants. The government can stop illegal immigration right now, but would it not affect the U.S. more to do so? Restrictionists claim that larg e-scale immigration, legal and illegal has depressed wages, burdened government resourcesRead MoreEssay on The Negative Effects of Mass Immigration1545 Words   |  7 PagesThe Negative Effects of Mass Immigration For decades immigrants to America were sure of two things. They came for the opportunity to build a better life for their families and they would not seek nor would they accept a handout. The drive and attitude of immigrants who came to America during the nineteen twenties through the nineteen sixties built strong work ethics that created our now famous American melting pot. But for the past thirty years a runaway welfare state has poisoned our goodRead MoreThe Immigration Act Of 19241399 Words   |  6 PagesThroughout history, immigration has remained a complex and influential piece of presidential policy—from the Age of Mass Migration, which led to the Immigration Act of 1924, to present day policy, which may result in the construction of a border wall. The debate on immigration remains contentious, inspiring emotional and empirical arguments by politicians and the public alike. Many of these aspects are discussed and defined within Abramitzky, Boustan, and Erikssonâ₠¬â„¢s paper â€Å"A Nation of Immigrants:Read MoreImmigration Is A Part Of Globalization Essay1067 Words   |  5 PagesImmigration has always been a part of globalization, starting from the first land occupants hat occupied the world in prehistoric times. These nomads would often move from place to place in search for their food and a more comfortable place to live, and at the same time leaving a major impact on the culture and way of life in a certain area. In those times it was essential for people to migrate to new areas to succeed in surviving. Today, with the worldwide movement, people are constrained to migrate

Night World Daughters of Darkness Chapter 3 Free Essays

string(35) " by grandeur while eating Cheetos\." She’s not looking so good,† Kestrel said, peering over Rowan’s shoulder. Rowan said, â€Å"Oh,dear,† and sat down Great-aunt Opal was a mummy. Her skin was like leather: yellow-brown, hard, and smooth. We will write a custom essay sample on Night World : Daughters of Darkness Chapter 3 or any similar topic only for you Order Now Almost shiny. And the skin was all there was to her, just a leathery frame stretched over bones. She didn’t have any hair. Her eye sockets were dark holes with dry tissue inside. Her nose was collapsed. â€Å"Poor auntie,† Rowan said. Her own brown eyes were wet. â€Å"We’re going to look like that when we die,† Kestrel said musingly. Jade stamped her foot. â€Å"No, look,you guys! You’re both missing it completely. Look atthat!† She swung a wild toe at the mummy’s midsection. There, protruding from the blue-flowered housedress and the leathery skin, was a gigantic splinter of wood. It was almost as long as an arrow, thick at the base and tapered where it disappeared into Aunt Opal’s chest. Flakes of white paint still clung to one side. Several other pickets were lying on the cellar floor. â€Å"Poor old thing,† Rowan said. â€Å"She must havebeen carrying them when she fell.† Jade looked at Kestrel. Kestrel looked back withexasperated golden eyes. There were few things they agreed on, but Rowan was one of them. â€Å"Rowan,† Kestrel said distinctly, â€Å"she wasstaked. â€Å" â€Å"Oh, no.† â€Å"Oh, yes,† Jade said. â€Å"Somebody killed her. And somebody who knew she was a vampire.† Rowan was shaking her head. â€Å"But who would know that?† â€Å"Well †¦Ã¢â‚¬  Jade thought. â€Å"Another vampire.† â€Å"Or a vampirehunter,†Kestrel said. Rowan looked up, shocked. â€Å"Those aren’t real.They’re just stories to frighten kids-aren’t they?† Kestrel shrugged, but her golden eyes were dark. Jade shifted uneasily. The freedom she’d felt on the road, the peace in the living room-and now this. Suddenly she felt empty and isolated. Rowan sat down on the stairs, looking too tired and preoccupied to push back the lock of hair plastered to her forehead. â€Å"Maybe I shouldn’t havebrought you here,† she said softly. â€Å"Maybe it’s worsehere.† She didn’t say it, but Jade could sense her next thought. Maybe we should go back â€Å"Nothingcould be worse,† Jade said fiercely. â€Å"And I’d die before I’d go back.† She meant it. Back to waiting on every man in sight? Back to arranged marriages and endless restrictions? Back to all those disapproving faces, so quick to condemn anything different, anything that wasn’t done the way it had been done four hundred years ago? â€Å"Wecan’t go back,† she said. â€Å"No, we can’t,† Kestrel said dryly. â€Å"Literally. Unless we want to end up like Great-aunt Opal. Or†she paused significantly-â€Å"like Great-uncle Hodge.† Rowan looked up. â€Å"Don’t even say that!† Jade’s stomach felt like a clenched fist. â€Å"They wouldn’t, she said, shoving back at the memory that was trying to emerge. â€Å"Not to their own grandkids. Not to us.† â€Å"The point,† Kestrel said, â€Å"is that we can’t go back,so we have to go forward. We’ve got to figure out what we’re going to do here without Aunt Opal tohelp us–especially if there’s a vampire hunter around. But first, what are we going to do withthat?† She nodded toward the body. Rowan just shook her head helplessly. She lookedaround the cellar as if she might find an answer in a comer. Her gaze fell on Jade. It stopped there, and Jade could see the sisterly radar system turn on. â€Å"Jade. What’s that in your jacket?† Jade was too wrung-out to lie. She opened thejacket and showed Rowan the kittens. â€Å"I didn’t know my suitcase would kill them.† Rowan looked too wrung-out to be angry. She glanced heavenward, sighing. Then, looking back atJade sharply: â€Å"But why were you bringing them downhere?† â€Å"I wasn’t. I was just looking for a shovel. I was going to bury them in the backyard.† There was a pause. Jade looked at her sisters and they looked at each other. Then all three of them looked at the kittens. Then they looked at Great-aunt Opal. Mary-Lynnette was crying. It was a beautiful night, a perfect night. An inversion layer was keeping the air overhead still and warm, and the seeing was excellent. There was very little light pollution and no direct light. The Victorian farmhouse just below Mary-Lynnette’s hill wasmostly dark. Mrs. Burdock was always very consider ate about that. Above, the Milky Way cut diagonally across the sky like a river. To the south, where Mary-Lynnette had just directed her telescope, was the constellation Sagittarius, which always looked. more like a teapot than like an archer to her. And just above the spout of the teapot was a faintly pink patch of what looked like steam. It wasn’t steam. It was clouds of stars. A star factory called the Lagoon Nebula. The dust and gas of dead stars was being recycled into hot young stars, just being born. It was four thousand and five hundred light-years away. And she was looking at it, right this minute. A seventeen-year-old kid with a second-hand Newtonian reflector telescope was watching the light of stars being born. Sometimes she was filled with so much awe andand-and-and longing-that she thought she might break to pieces. Since there was nobody else around, she could let the tears roll down her cheeks without pretending it was an allergy. After a while she had to sit back and wipe her nose and eyes on the shoulder of her T-shirt. Oh, come on, give it a rest now, she told herself.You’re crazy, you know. She wished she hadn’t thought of Jeremy earlier. Because now, for some reason, she kept picturinghim the way he’d looked that night when he came to watch the eclipse with her. His level brown eyes had held a spark of excitement, as if he really cared about what he was seeing. As if, for that moment, anyway, he understood. I have been one acquainted with the night, amaudlin little voice inside her chanted romantically, trying to get her to cry again. Yeah, right, Mary-Lynnette told the voice cynically. She reached for the bag of Cheetos she kept under her lawn chair. It was impossible to feel romantic and overwhelmed by grandeur while eating Cheetos. You read "Night World : Daughters of Darkness Chapter 3" in category "Essay examples" Saturn next, she thought, and wiped sticky orangecrumbs off her fingers. It was a good night for Saturn because its rings were just passing through theiredgewise position. She had to hurry because the moon was rising at 11:16. But before she turned her telescope toward Saturn, she took one last look at the Lagoon. Actuallyjust to the east of the Lagoon, trying to make out the open cluster of fainter stars she knew was there. She couldn’t see it. Her eyes just weren’t good enough. If she had a bigger telescope-if she lived inChile where the air was dry-if she could get above the earth’s atmosphere . . . then she might have a chance. But for now . . . she was limited by the human eye. Human pupils just didn’t open farther than 9 millimeters. Nothing to be done about that. She was just centering Saturn in the field of viewwhen a light went on behind the farmhouse below. Not a little porch light. A barnyard vapor lamp. Itilluminated the back property of the house like a searchlight. Mary-Lynnette sat back, annoyed. It didn’t reallymatter-she could see Saturn anyway, see the rings that tonight were just a delicate silver line cutting across the center of the planet. But it was strange.Mrs. Burdock never turned the back light on at night. The girls, Mary-Lynnette thought. The nieces. Theymust have gotten there and she must be giving them a tour. Absently she reached for her binoculars. Shewas curious. They were good binoculars, Celestron Ultimas,sleek and lightweight. She used them for looking at everything from deep sky objects to the craters on the moon. Right now, they magnified the back of Mrs. Burdock’s house ten times. She didn’t see Mrs. Burdock, though. She could seethe garden. She could see the shed and the fenced-in area where Mrs. Burdock kept her goats. And shecould see three girls, all well illuminated by the vapor lamp. One had brown hair, one had golden hair, and one had hair the color of Jupiter’s rings. That silvery.Like starlight. They were carrying something wrapped in plastic between them. Black plastic. Hefty garbage bags, if Mary-Lynnette wasn’t mistaken. Now, what on earth were they doing with that? Burying it. The short one with the silvery hair had a shovel. She was a good little digger, too. In a few minutesshe had rooted up most of Mrs. Burdock’s irises. Then the medium-sized one with the golden hairtook a turn, and last of all the tall one with the brown hair. Then they picked up the garbage-bagged objecteven though it was probably over five feet long, it seemed very light-and put it in the hole they’d just made. They began to shovel dirt back into the hole. No, Mary-Lynnette told herself. No, don’t be ridiculous. Don’t be insane. There’s some mundane, per fectly commonplace explanation for this. The problem was, she couldn’t think of any. No, no, no. This is notRear Window,we are not in the Twilight Zone. They’re just burying-something. Some sort of †¦ ordinary †¦ What else besides a dead body was five-feet-andsome-odd-inches long, rigid, and needed to be wrapped in garbage bags before burial? And, Mary-Lynnette thought, feeling a rush ofadrenaline that made her heart beat hard. And. And†¦ Where was Mrs. Burdock? The adrenaline was tingling painfully in herpalms and feet. It made her feel out of control, which she hated. Her hands were shaking so badly she had to lower the binoculars. Mrs. B.’s okay. She’s all right. Things like thisdon’thappenin real life. What would Nancy Drew do? Suddenly, in the middle of her panic, MaryLynnette felt a tiny giggle try to escape like a burp. Nancy Drew, of course, would hike right down there and investigate. She’d eavesdrop on the girls from behind a bush and then dig up the garden once they went back inside the house. But things like that didn’t happen. Mary-Lynnette couldn’t even imagine trying to dig up a neighbor’s garden in the dead of night. She would get caught and it would be a humiliating farce. Mrs. Burdock would walk out of the house alive and alarmed, and Mary-Lynnette would dieof embarrassment trying to explain. In a book that might be amusing. In real life-she didn’t even want to think about it. One good thing, it made her realize how absurd her paranoia was. Deep down, she obviously knew Mrs. B. was just fine. Otherwise, she wouldn’t besitting here; she’d be calling the police, like any sensi ble person. Somehow, though, she suddenly felt tired. Not up to more starwatching. She checked her watch by the ruby glow of a red-filtered flashlight. Almost eleven-well, it was all over in sixteen minutes anyway. When the moon rose it would bleach out the sky. But before she broke down her telescope for the trip back, she picked up the binoculars again. Just one last look. The garden was empty. A rectangle of fresh darksoil showed where it had been violated. Even as Mary-Lynnette watched, the vapor lamp went out. It wouldn’t do any harm to go over there tomorrow, Mary-Lynnette thought. Actually, I was goingto, anyway. I should welcome those girls to the neighborhood. I should return those pruning shears Dad borrowed and the knife Mrs. B. gave me to get my gas cap off. And of course I’ll see Mrs. B. there, and then I’ll know everything’s okay. Ash reached the top of the winding road andstopped to admire the blazing point of light in the south. You really could see more from these isolated country towns. From here Jupiter, the king of the planets, looked like a UFO. â€Å"Where have you been?† a voice nearby said. â€Å"I’vebeen waiting for you for hours.† Ash answered without turning around. â€Å"Wherehave I been? Where have you been? We were supposed to meet onthat hill, Quinn.† Hands in his pockets, he pointed with an elbow. â€Å"Wrong. It was this hill and I’ve been sitting righthere waiting for you the entire time. But forget it. Are they here or aren’t they?† Ash turned and walked unhurriedly to the open convertible that was parked just beside the road, itslights off. He leaned one elbow on the door, looking down. â€Å"They’re here. I told you they would be. It was the only place for them to go.† â€Å"All three of them?† â€Å"Of course, all three of them. My sisters always stick together.† Quinn’s lip curled. â€Å"Lamia are so wonderfully family oriented.† â€Å"And made vampires are so wonderfully . . . short,† Ash said serenely, looking at the sky again. Quinn gave him a look like black ice. His e-mail, compact body was utterly still inside the car. â€Å"Well, now, I never got to finish growing, did I?† he saidvery softly. â€Å"One of your ancestors took care of that.† Ash boosted himself to sit on the hood of the car,long legs dangling. â€Å"I think I may stop aging this year myself,† he said blandly, still looking down the slope. â€Å"Eighteen’s not such a bad age.† â€Å"Maybe not if you have a choice,† Quinn said, his voice still as soft as dead leaves falling. â€Å"Try beingeighteen for four centuries-with no end in sight.† Ash turned to smile at him again. â€Å"Sorry. On my family’s behalf.† â€Å"And I’m sorry for your family. The Redferns have been having a little trouble lately, haven’t they? Let’s see if I’ve got it right. First your uncle Hodge breaks Night World law and is appropriately punished-â€Å" â€Å"My great-uncle by marriage,† Ash interrupted in polite tones, holding one finger up. â€Å"He was a Burdock, not a Redfern. And that was over ten years ago.† â€Å"And then your aunt Opal-â€Å" â€Å"Mygreat-auntOpal-â€Å" â€Å"Disappears completely. Breaks off all contact withthe Night World. Apparently because she prefers living in the middle of nowhere with humans.† Ash shrugged, eyes fixed on the southern horizon. â€Å"It must be good hunting in the middle of nowhere with humans. No competition. And no Night Worldenforcement-no Elders putting a limit on how many you can bag.† â€Å"And no supervision,† Quinn said sourly. â€Å"Itdoesn’t matter so much thatshe’s been living here, but she’s obviously been encouraging your sisters to join her. You should have informed on them whenyou found out they were writing to each other secretly.† Ash shrugged, uncomfortable. â€Å"It wasn’t againstthe law. I didn’t know what they had in mind.† â€Å"It’s not just them,† Quinn said in his disturbingly soft voice. â€Å"You know there are rumors about that cousin of yours-James Rasmussen. People are saying that he fell in love with a human girl. That she was dying and he decided to change her withoutpermission. . . .† Ash slid off the hood and straightened. â€Å"I never listen to rumors,† he said, briskly and untruthfully. â€Å"Besides, that’s not the problem right now, is it?† â€Å"No. The problem is your sisters and the mess they’re in. And whether you can really do what’s necessary to dean it up.† â€Å"Don’t worry, Quinn. I can handle it.† â€Å"ButI doworry, Ash. I don’t know how I let you talk me into this.† â€Å"You didn’t. You lost that game of poker.† â€Å"And you cheated.† Quinn was looking off into a middle distance, his dark eyes narrowed, his moutha straight line. â€Å"I still think we should tell the Elders ,† he said abruptly. â€Å"It’s the only way to guarantee a really thorough investigation.† â€Å"I don’t see why it needs to be so thorough.They’ve only been here a few hours.† â€Å"Your sisters have only been here a few hours.Your aunt has been here-how long? Ten years?† â€Å"What have you got against my aunt, Quinn?† â€Å"Her husband was a traitor. She’s a traitor now for encouraging those girls to run away. And who knowswhat she’s been doing here in the last ten years? Who knows how many humans she’s told about the Night World?† Ash shrugged, examining his nails. â€Å"Maybe she hasn’t told any.† â€Å"And maybe she’s told the whole town.† â€Å"Quinn,† Ash said patiently, speaking as if to avery young child, â€Å"if my aunt has broken the laws of the Night World, she has to die. For the family honor. Any blotch on that reflects onme.† â€Å"That’s one thing I can count on,† Quinn said halfunder his breath. ‘,’Your self-interest. You always look after Number One, don’t you?† â€Å"Doesn’t everybody?† â€Å"Not everybody is quite so blatant about it.† There was a pause, then Quinn said, â€Å"And what about your sisters?† â€Å"What about them?† â€Å"Can you kill them if it’s necessary?† Ash didn’t blink. â€Å"Of course. If it’s necessary. For the family honor.† â€Å"If they’ve let something slip about the NightWorld-â€Å" â€Å"They’re not stupid.† â€Å"They’re innocent. They might get tricked. That’swhat happens when you live on an island completely isolated from normal humans. You never learn how cunning vermin can be.† â€Å"Well, we know how cunning they can be,† Ash said, smiling. â€Å"And what to do about them.† For the first time Quinn himself smiled, a charming, almost dreamy smile. â€Å"Yes, I know your views on that. All right. I’ll leave you here to take care of it. I don’t need to tell you to check out every human those girls have had contact with. Do a good job and maybe you can save your familyhonor.† â€Å"Not to mention the embarrassment of a public trial.† â€Å"I’ll come back in a week. And if you haven’t got things under control, I go to the Elders. I don’t mean your Redfern family Elders, either. I’m taking it all the way up to the joint Council.† â€Å"Oh, fine,† Ash said. â€Å"You know, you really ought to get a hobby, Quinn. Go hunting yourself. You’re too repressed.† -252Quinn ignored that and said shortly, â€Å"Do you know where to start?† â€Å"Sure. The girls are right †¦ down †¦ there.† Ashturned east. With one eye shut, he zeroed in with his finger on a patch of light in the valley below. â€Å"At Burdock Farm. I’ll check things out in town, then I’ll go look up the nearest vermin.† How to cite Night World : Daughters of Darkness Chapter 3, Essay examples

Discussion In Managerial Accounting Classes -Myassignmenthelp.Com

Question: Discuss About The Discussion In Managerial Accounting Classes? Answer: Introduction: In this particular assignment, there are two case study analyses. First part involves case about BLC limited that is a medium sized company based in United Kingdom. Company seeks to employ the technique of capital budgeting for evaluating its project of establishing office. Nest case is about discussion of discount cost and its influence of business. Detailed analysis of both the case study is done by explanations and calculations. Computing the net present value, internal rate of return and payback period: For the calculations of above these metrics, company has made the assumption of cost of capital at the rate of 10%. As per the rule, project generating higher net present value should be accepted compared to project generating lower net present value (Chittenden and Derregia 2015). Project evaluation based on IRR depicts that project generating IRR higher than cost of capital will be accepted and vice versa. Project that has higher payback period should be rejected as against lower payback (Andor et al. 2015). Property 1: Particulars 0 1 2 3 4 5 (000) (000) (000) (000) (000) (000) Cash Inflow/(Outflow) -2500 1000 500 600 1000 900 Cost of Capital 10% 10% 10% 10% 10% 10% Cumulative Cash Flow -2500 -1500 -1000 -400 600 1500 Discounted Cash Flow -2500.00 909.09 413.22 450.79 683.01 558.83 Net Present Value 514.9 Internal Rate of Return 17.67% Payback Period (years) 3.4 Property 2: Particulars 0 1 2 3 4 5 (000) (000) (000) (000) (000) (000) Cash Inflow/(Outflow) -2750 900 700 800 600 700 Cost of Capital 10% 10% 10% 10% 10% 10% Cumulative Cash Flow -2750 -1850 -1150 -350 250 950 Discounted Cash Flow -2750.00 818.18 578.51 601.05 409.81 434.64 Net Present Value 92.2 Internal Rate of Return 11.37% Payback Period (years) 3.58 The above table depicts the computation of net present value of property 1 and property 2 that the company is seeking. Net present value of property 1 is recorded at 514.9 while the internal rate of return is computed at 17.67%. When looking at figures of NPV for property 2, the computed figure is 92.2. On other hand, the value of IRR is computed at 11.37%. Comparing the figures for both the properties, it can be seen that NPV for property 1 is higher as against property 2. When looking at the figures of IRR, figures computed for property 2 is more than property 1. Therefore, from the IRR perspective, property 2 should be accepted and property 2 should be rejected. As per NPV, property 1 should be accepted and property 2 should be rejected. Now, looking at the figures for payback period, time taken for recovering the initial amount of property 1 is recorded at 3.4. On other hand, payback period for property 2 is 3.58. Therefore, comparing the figures of payback period for both the properties, property 1 has lower pay back period compared to property 2. From the analysis of all the budgetary techniques, property 1 should be accepted as against property 2. This is so because property 1 has higher NPV and lower payback period compared to property 2. Evaluation of qualitative factors influencing the decisions: One of the important roles that are played in investment decisions is social trends and has considerable impact of decision making of organization. It is of utmost important for BLC to analyze the social trends for marketing profitable investment decisions. Political factor is another qualitative factor that impacts investment decision of firms as role of government and political party determine the success of project to a considerable extent. Culture of company has also considerable impact of investment decisions and for generating better return, company should take into consider this particular factor (Batra and Verma 2014). Organization should select best alternative by conducting proper analysis. However, equal importance should be given to qualitative factors as the best investment decisions come in light of both the factors. Computation of approximate equivalent annual percentage cost: Particulars Details Current Credit Period (in days) 70 Proposed Credit Period (in days) 30 Reduction in Credit Period (in day) 40 Credit Cycle in a Year 9.125 Discount Rate 0.02 Discounted Receipts 0.98 Receipt after Deposit Fund @ 2% 1.020408163 Approximate Equivalent Annual Percentage Cost 19.30% Computation of value of trade receivables: Particulars Existing Scheme Proposed Scheme Total 30 Days 70 Days Total 30 Days 70 Days (m) (m) (m) (m) (m) (m) Revenue 500 150 350 500 400 100 Discount @ 2% -8 -8 Bad Debt -10 -3 -7 -5 -4 -9 Value of Trade Receivables 490 147 343 487 388 91 Evaluation of schemes of cost and benefits: With the implementation of this scheme, it would be possible to collect revenue from customers in time and there will not be any delay. Issue of over drafting will be eliminated, as the receivables will be collected in shorter period. Organization will also have favorable impact on current ratio and will experience improved receivable collected period (Graham and Sathye 2017). Saving bad debts to 5 million compared to 10 million is another advantage received by company with the implementation of this particular scheme. Details of savings of debt due to this policy are depicted in the table below. In the current scenario, amount of bad debt is standing at 5% of total revenue. New policy Existing policy Bad debts in million 5 10 Saved 5 million With the implementation of the new scheme, organization will be able to save 5 million compared to 10 million in the previous scheme. Scheme cost is depicted in terms of interest incurred on overdraft. Organization is required to take overdraft from the banks because of delay in receiving payments from customers. This particular schemes cost is at 20%. Therefore, in order to accept this scheme, it is required by BLC limited to make cost comparison and they are required to pay extra 5%. Moreover, it is also required by organization to compare discount with debt saving to that of cost. It can be seen from the analysis that total amount of discount that is provided to customers is more than the amount in terms of debt savings. After conducting the analysis, it can be inferred that cost of offering customers with discount schemes is more than total amount of benefits received on part of company. Acceptance of scheme should only be done when costs incurred in employing that scheme is lower than total benefits received. It would be suitable for BLC limited to continue with the existing schemes as costs is more than saving generated. Conclusions From the above discussion, it can be inferred that implementation of the schemes of providing customers with 2% discount within 30 days would not be suitable and does not generate positive impact on business. It is so because the cost incurred in employing such schemes is more than total amount of savings generated. Therefore, it would be appropriate for company to continue with existing scheme and not employing new scheme. References Andor, G., Mohanty, S.K. and Toth, T., 2015. Capital budgeting practices: A survey of Central and Eastern European firms.Emerging Markets Review,23, pp.148-172. Batra, R. and Verma, S., 2014. An Empirical Insight into Different Stages of Capital Budgeting.Global Business Review,15(2), pp.339-362. Chittenden, F. and Derregia, M., 2015. Uncertainty, irreversibility and the use of rules of thumbin capital budgeting.The British Accounting Review,47(3), pp.225-236. Gornik-Tomaszewski, S., 2014. Capital Budgeting Simulation Using Excel: Enhancing the Discussion of Risk in Managerial Accounting Classes.Management Accounting Quarterly,15(4). Graham, P.J. and Sathye, M., 2017. Does National Culture Impact Capital Budgeting Systems?.Australasian Accounting Business Finance Journal,11(2). Meyer, K.S. and Kiymaz, H., 2015. Sustainability Considerations in Capital Budgeting Decisions: A Survey of Financial Executives.Accounting and Finance Research,4(2), p.1. Roy, D., Rudra, D. and Prasad, P., 2017. Capital Structure and Capital Budgeting: An Empirical and Analytical Study of the Relationship.Research Bulletin,42(4), pp.50-60. Shimizu, N. and Tamura, A., 2015. The Eff ects of Business Strategy on Economic Evaluation Techniques of Capital Investment.

New Age Development Music-Based Advertising free essay sample

Music-Based Advertising Since the early asss, the sneaker industry has become one of the most competitive industries on the planet. Tennis shoes went from sporty function to high fashion and became icons among pop culture demographic. Professional athletes, rappers, break dancers, and the general youth were the main reasons for the outbreak of sneakers in the fashion industry. Sneakers became one of the most sought after accessories not only In America, but all around the world.Actors or professional athletes were once the primary sources of advertising for maker companies. Actor Will Smith advertised for the French sneaker brand La Coo Sportier on his sitcom The Fresh Prince of Bell-Air, which appealed to a young African American audience. Mike brand signed NAB rookie shooting guard Michael Jordan and began a series of Air Jordan sneakers to attract aspiring, young African American athletes. Executives of the basketball shoe company Converse signed a deal with basketball legend Larry Bird to target white basketball fans of all ages. We will write a custom essay sample on New Age Development: Music-Based Advertising or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Just For Kicks: Documentary On The Sneaker Culture demonstrates a change In advertising, a hang that relies heavily on music to attract a specific demographic. In 1 983, just while becoming one of the most popular rap groups across America, Run-D. M. C. Made a fashion statement by wearing Ideas tennis shoes with no laces. They even made a song titled My Ideas and started a fashion trend among the hip-hop community. Ideas Marketing Director Angelo Anastasia witnessed the widespread popularity of Ideas tennis shoes when thousands of fans took off their Ideas and raised them In the alarm at a Run-D.M. C. Concert. As a result, advertisers of the conservative athletic shoe brand Ideas signed Run-D. M. C. , who appealed to fans of the hip-hop culture. Their $1. 000,000 endorsement deal became the first shoe deal ever made with a rap group. Following Run-D. M. C. Came a generation of rappers and music artists who claimed their own brands and talked about sneakers in their songs. Solo rapper Fresh Gordon responded to Run-D. M. C. s My Ideas with a single called My Fill, a strategy that boosted sales of the tennis shoe brand Fill. FreshCordons advertising of Fill sneakers gained the attention of the youth culture, primarily because he was a young new rapper who kids were able to relate to. He rapped about everyday problems, teenage life, and sneakers, which jumpstarted the Fill fashion among thousands of teenagers across the country. Another demographic that major shoe corporations tried to target during the asss and asss were skateboarders. The white rap group Beastie boys obtained a skate-punk fan base by promoting the wear of the Ideas Campus II, a skateboarding sneaker.The Beastie Boys advertised the Ideas Campus II in their music videos by doing various skateboard tricks in the highlighted shoes. Even though they were a rap group, they attracted a lot of skate-punk fans who followed the trending rappers and bought Ideas Campus Siss. This boosted the sales of Ideas sneakers even more, since they now attracted the interest of the skateboarding culture along with the hip-hop of popular music artists such as Run-D. M. C. Fresh Gordon, and The Beastie Boys, advertisers of major sneaker corporations used the popularity of these musicians tit different social groups to create a new development in music-based advertising. This new type of advertising is used to sell many other products such as clothing, drinks, and cars. Music has become the basis for advertisement because it relates to certain demographics on a national level. The transition from traditional advertising to music-based advertisement has become a major development the past couple of decades and will lead to an even more advance form of advertisement in the near future. New Age Development Music-Based Advertising free essay sample Actors or professional athletes were once the primary sources of advertising or sneaker companies. Actor Will Smith advertised for the French sneaker brand La Coo Sportier on his sitcom The Fresh prince Of Bell-Air, which appealed to a young African American audience. Nikkei brand signed NAB rookie shooting guard Michael Jordan and began a series of Air Jordan sneakers to attract aspiring, young African American athletes. Executives of the basketball shoe company Converse signed a deal with basketball legend Larry Bird to target white basketball fans of all ages. Just For Kicks: Documentary On The Sneaker Culture demonstrates a change in advertising change that relies heavily on music to attract a specific demographic. In 1983, just while becoming one of the most popular rap groups across America, Run-D. M. C. Made a fashion statement by wearing Aids tennis shoes with no laces. They even made a song titled My Aids and started a fashion trend among the hip-hop community. We will write a custom essay sample on New Age Development: Music-Based Advertising or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Aids Marketing Director Angelo Anastasia witnessed the widespread popularity of Aids tennis shoes when thousands of fans took off their Aids and raised them in the air at a Run-D.M. C. Encore. As a result, advertisers of the conservative athletic shoe brand Aids signed Run-D. M. C. , who appealed to fans of the hip-hop culture. Their SSL endorsement deal became the first shoe deal ever made with a rap group. Following Run-D. M. C. Came a generation of rappers and music artists who claimed their own brands and talked about sneakers in their songs. Solo rapper Fresh Gordon responded to Run-D. M. C. s My Aids with a single called My Fill, a strategy that boosted sales of the tennis shoe brand Fill.Fresh Cordons advertising of Fill sneakers gained the attention of the youth culture, primarily because he was a young new rapper who kids were able to relate to. He rapped about everyday problems, teenage life, and sneakers, which jumpstarted the Fill fashion among thousands of teenagers across the country. Another demographic that major shoe corporations tried to target during the asss and ACS were skateboarders. The white rap group Beastie boys obtained a skate-punk fan base by promoting the wear of the Aids Campus II, a skateboarding sneaker.The Beastie Boys advertised the Aids Campus II in their music videos by doing various skateboard tricks in the highlighted shoes. Even though they were a rap group, they attracted a lot of skate-punk fans who followed the trending rappers and bought Aids Campus Siss. This boosted the sales of Aids sneakers even more, since they now attracted the interest of the skateboarding culture along with the hip- hop culturetwo of the largest subcultures during the asss and asss. With the emergence of popular music artists such as Run-D. M. C. , Fresh Gordon, andThe Beastie Boys, advertisers of major sneaker corporations used the popularity of these musicians with different social groups to create a new development in music-based advertising. This new type of advertising is used to sell many other products such as clothing, drinks, and cars. Music has become the basis for advertisement because it relates to certain demographics on a national level. The transition from traditional advertising to music-based advertisement has become a major development the past couple of decades and will lead to an even more advance form of advertisement in the near future.

Deaf Reading Reaction #1 Example

Deaf Reading Reaction #1 Example Deaf Reading Reaction #1 – Coursework Example Deaf Reading Reaction The articles revolve around discussing the importance of language in conveying important information, particularly messages, in various forms like spoken words, writing, and most importantly, hand signals. But what is more crucial is how a language is converted into a â€Å"tool† or a â€Å"mean† through which information can be delivered to the addressee accurately. This is particularly critical in that interpretations can vary extensively even when messages are still being conveyed through words, so how much more if physical signs and symbols are the only instruments to carry out a communication process. In the article, there is a strong assertion of words to contain â€Å"symbols and grammatical signals† (31) that stand for something else. Since deaf people only rely on symbols, there is a certain degree of precision required in transporting a message from a normal person to a deaf person. But, much concern should be placed upon the limit edness of variations in hand signals. Unlike words which could subtly be interpreted inside the mind, sign languages need to be represented by a hand signal, which could overlap other hand signals. Considering the fact that deaf people only depend on hand signals, it is fair to infer that there is a much lower level of emotion involved in their communication. Emotions are best expressed using spoken language. But, deaf people are only afforded to construe what they can â€Å"see†; nothing beyond it i.e. feelings or sensations. In other words, they are isolated within the realms of visual communication and perception. For instance, in delivering a eulogy or a sad dialogue, they are only served with the basic information; about what the speaker is talking about. Perhaps, the biggest challenge for ASL is to come up with an innovative hand signalling method that consolidates both emotion and meaning.Work CitedBaker-Shenk, Charlotte L. and Dennis Cokely. American Sign Language: A Teacher’s Resource Text on Grammar and Culture. Washington: Gallaudet University Press, 1991. Print.

Repast and Repaste

Repast and Repaste Repast and Repaste Repast and Repaste By Maeve Maddox The old-fashioned word repast, meaning a meal, is still used by modern speakers, but rarely and self-consciously. Its rarity may explain the fact that many writers who do use it don’t know how to spell it. Here are some examples the misspelling of repast found in print and online: And don’t the Bedouin fry locusts in oil for a tasty repaste? we steered our sturdy craft to dock at a charming little riverside sandwich shop for a tasty repaste and a break from the ride. Two wild pigs provided a tasty repaste for about 25 folks enjoying a tasty repaste of four Quaker Chewy Peanut Butter Chocolate Chip granola bars The spelling and pronunciation of the noun repast conform to modern English spelling conventions. The letter a between consonants represents the short vowel sound, /à ¦/ as in past. Adding an e to the end of the word changes the short a to a long a, /eÉ ª/ as in paste. The spelling repaste does exist for two verbs. 1. repaste: verb. paste again. Say you’ve made a collage by pasting flowers and leaves to a piece of cardboard. What do you do if it starts falling apart? You repaste the bits that have fallen off. 2. repaste: verb. replace the thermal glue between the CPU and the heatsink in your computer. I’m on shaky ground here, but I’ll try to explain this one for fellow nongeeks. While cruising the web looking for incorrect spellings of repast, I discovered that computer gamers are concerned about the necessity to â€Å"repaste.† Computers contain something called a heatsink that draws heat away from the CPU (Central Processing Unit). The CPU and the heatsink are separated by a viscous substance called thermal grease or thermal paste that improves the efficiency of the heat sink by filling any tiny gaps that might exist. As I understand it, computer gaming generates a lot of heat and sometimes the thermal paste dries up, becoming less effective. A gamer â€Å"repastes† by opening the computer, scraping off the dried paste and replacing it with fresh. Other terms for the viscous material are thermal gel, thermal compound, heat paste, heat sink paste and heat sink compound. Bottomline: If you’re writing about food, spell it repast. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:"Because Of" and "Due To" 41 Words That Are Better Than GoodWhen Is a Question Not a Question?

Visual Media Essay Example | Topics and Well Written Essays - 1000 words

Visual Media - Essay Example There is no overt action. The man is gently touching the woman as he finds her desirable and the woman is coyly maintaining certain distance. She appears hesitant as if she is trying something new. The first time look is evident on her face. These tactics have been deliberately employed to convey that while with Romance, you can have romance; it will be love and not just sex. This subtle differentiation between sex and romance has given the ad its classy value. The second message you get is that RL Romance is not for everyone. It's not a common-folks item. It is meant for people with certain tastes and this is evident from the clothing of the two models, however little they are wearing. The white clothing, the stylishly done hair and the serious expression on the face of the female model are done to maintain certain distance from the audience. It is not an-everyone perfume and it has to be portrayed as such. The moment the two models share is something private and is in complete contrast with the light flirtatious moment shared by the two models in CK ad (discussed below). This ad is employing propaganda by different techniques with most prominent being Scarlet Johansson's presence. The woman represents a variety of things including being a young, talented and sexy star. Using a star in an advertisement lends immense power to the brand without requiring any real proof. People are likely to think that since Scarlet Johansson is using this perfume, may be I should to. It has the testimonial value as well as the bandwagon value. Scarlet is 'cool, chic and happening' and if you want to be like her, use Eternity Moment. The ad uses a simple line too that says, "A moment can change everything". Indirectly the audience is being told that they should not underestimate the value of each moment while highlighting the significance of the product's name. the audience is also being reminded of the value of being prepared. In an important moment, if you are wearing the right perfume, that can change everything. Now this may or may not be true. But the ad takes it f or granted that we believe it to be true. Again like Ralph Lauren, Calvin Klein is also a well-known brand. Definitely the perfume may not be used by the common folks but the ad gives you a feeling that it can be or rather should be used by everyone who wants to turn an ordinary moment into something exceptional. Capturing Johansson with a girlish grin on her face gives the ad a common-folks value. She appears genuinely happy like any ordinary girl in love. Most women would be able to connect with her and the expansive of her happy soul. The model is having a pleasant experience and this is something everyone can relate to. The same could not be said of the Ralph Lauren ad that maintains a certain stiffness of manner to exude class and sophistication. Interesting both these advertisements lack color. They are done in black and white with a hint of color in the perfume bottle. This color is almost non-existent in RL Romance ad while it is

MSc International Development Studies Personal Statement

MSc International Development Studies - Personal Statement Example Earning a MS degree from one of the top ranked universities of the world would give me a competitive edge in my professional career. I have decided to apply in name of university because this educational institute has an experienced faculty not only in the department of International Development Studies department but also in all other fields of study. Studying under the guidance of such teachers will allow me to gain invaluable information about my intended major and grow intellectually in an appropriate manner. I want to become a successful economic development manager or a foreign correspondent, which would be possible if I get a higher degree in the field of International Development Studies. I want to be skilled in managing social organizations and people. I possess almost all qualities of a successful social organization’s manager, such as, openness, integrity, boldness, honesty, attentiveness, creativity, intelligence, care for others, visionary outlook, and effective leadership and communication skills. Some of my core strengths and abilities include: As far as my short-term and long-term goals are concerned, I have planned them according to my personal and professional interests. For example, my short-term goal is to earn a MS degree in International Development Studies from some reputable institute of the world to expand my knowledge and concepts. My long-term goal is to work for some high profile social or economic organization at an executive position. I have the experience of working as a project leader during my internships at a NGO in Mexico and at Center for Migration and Refugees Studies in Egypt. In addition, I have also participated in Erasmus Mundus Exchange Programme of the Lebanese American University and have done a Diploma in International Cooperation and Development from Italian

Historical Photographic Processes Essay Example for Free

Historical Photographic Processes Essay The Cyanotype, also known as the blue print process, was invented by Sir John Herschel in 1842 and made popular in the field of photography by Anna Atkins, a British botanist and photographer, who did a series of leaf prints and published a series of limited edition books of cyanotype prints (Rosenthal). The earliest examples of cyanotype photographs, therefore, consist of prints of leaf species. Cyanotypes are named for its blue-green (cyan) hue. It uses light sensitive Ammonium iron (III) citrate and potassium ferricyanide to reproduce an image. The Division of Rare and Manuscript Collection of Cornell University explains the process in its website: A piece of paper is first sensitized with a solution of ferric ammonium citrate (an iron salt) and potassium ferricyanide (a crystalline iron salt) and dried. The prepared paper is then contact, or placed in direct contact with the negative, and exposed to sunlight until an image begins to appear on the paper (usually about fifteen minutes). As contact prints, they are always the same size as their negatives. In the final step, the print is washed in water to oxidize the iron salts and draw out the cyanotype’s brilliant blue color (A. D. White Project). Since the 1980s up to the present, the blue print process is still used by some architects and engineers because of its simple process and low cost. The Albumen Print Process The albumen print process was invented by in 1850 by Louis Desire Blanquart-Evrard and became the popular photographic printing process for the next half decade A. D. White Project). It uses the albumen in egg whites to bind photographic chemicals to paper. The process begins by mixing the albumen with iodide of potassium and water. After the mixtures has been allowed to set for some time it is poured over a glass plate (or later on, on paper) which, in turn, is immersed in a bath of nitrate of silver and glacial acetic acid to sensitize it and make it ready for exposure in the camera. The plate is removed from the camera and poured with a saturated solution of gallic acid, followed by a solution of hyposulphite of soda, and then washed over a stream of water. When dry, the picture is ready for printing (Ross). Albumen prints are prone to fading. The general tone is yellowish with cream-colored highlights and deep chocolate brown shadows (A. D. White Project). Cited Works A. D. White Project. Division of Rare and Manuscript Collection, Cornell University. 14 April 2005. http://cidc. library. cornell. edu/adw/cyanotype. htm. Rosenthal, Richard T. â€Å"The Cynotype†. Vernacular Photography. 20 March 2008. http://www. vernacularphotography. com/VPM/V1N1/the_cyanotype. htm. Ross, James. â€Å"The Albumen Process. † Albumen. http://albumen. stanford. edu/library/c19 /ross. html.

The Nature of Loyalty Essays -- English Literature Essays

The Nature of Loyalty In the play King Lear, Shakespeare presents the reader with many negative views of society, and of human nature. One of the few bright spots in the play is Kent, a very loyal and honest man. Through Kent and his actions, Shakespeare shows the reader the nature of true loyalty. Kent's nature is evident from the very first time he talks to Lear. Lear has begun to detail his disappointment in Cordelia, and announce that he will not be providing her with a dowry. Kent interrupts Lear's speech with a cry of "Good my liege" (Shakespeare 17). This is a very risky move on the part of Kent, as he knows that Lear may not be in a rational state of mind, and may take any disagreeing with him as a challenge. Through this, Shakespeare shows the reader that a truly loyal character will not fear the consequences his actions. Shakespeare reinforces this point later on in the play when Kent disguises himself to aid Lear, even though he is aware that if he is found the penalty is to be death. Kent expresses the extent of his loyalty when he conveys the thought "Royal Lear, Whom I have ever honoured as my king, Loved as my father, as my master followed, As my great patron thought on in my prayers"(Shakespeare 17). With this statement we see the type of dedication that is required to someone for true loyalty. Kent is loyal to Lear not only as a king, but as a father and a master. Kent is quite willing to acknowledge that he is less than Lear. Through this speech t...

Child Labor in India Essay

As a group we choose the topic of Child labor in India, and I am responsible to cover the Sexual exploitation of children’s in this country. My colleagues Olivier Turcotte and Frederic Lamoureux are going to cover others part of the child labor such as the industry labor and why those kids have to work instead of going at school. The objective of our project is to aware people of this reality of the world that medias don’t talk too much about and is kind of taboo. The child labor is something that not much of people are aware or concern about it because they don’t see it , but if we think about it, maybe the t-shirt, the shoes, or even what we eat have been pack by a kid from another country that is only 8 years old and work 30 hours or more per week. In relation with our topic, I will focus on the Sex labor that children are involved and abuse. This illegal activity that has reached a critical level in South Asia, is something that people are not really consciou s about and this is why we need to aware our generation to be less selfish and think about all those that don’t have the same luck to have a happy childhood. Well , about the kiosk, we start having some ideas about the material we will use , like posters and things like that but also we will try to reach association that protect or fight against the companies that abuse of children’s. References Carson, D. K., Foster, J. M., & Tripathi, N. (2013). Child sexual abuse in India: Current issues and research. Psychological Studies, 58(3), 318-325. This article discusses the nature and incidence of the sexual abuse of minors in India and presents an overview of research findings to date. Bandyopadhyay, R. (2012). Child-Sex Tourism, HIV/AIDS, and Social Justice in India. Peace Review, 24(2), 143-146. doi:10.1080/10402659.2012.677320 The article discusses the issues of child-sex tourism, human immunodeficiency virus/acquired immune deficiency syndrome and social justice in India. Jaishankar, K., & Haldar, D. (2006). Prostitution in India: Issues and trends. ERCES Online Quarterly Review, 3(2) Retrieved from http://www.ubishops.ca:2048/docview/61624615?accountid=8636 This paper discusses about prostitution in India that is a serious social problem and its solution has been rendered difficult by the problem of poverty. Prostitution is widely rampant in India and its main markets are i n the big cities and involves children’s prostitution. Joffres, C., Mills, E., Joffres, M., Khanna, T., Walia, H., & Grund, D. (2008). Sexual slavery without borders: trafficking for commercial sexual exploitation in India. International Journal For Equity In Health, 71-11. doi:10.1186/1475-9276-7-22 This paper presents an overview of the trafficking of women and girls for sexual exploitation in India also identifies the health impacts and suggest strategies to respond to trafficking and related issues Ray, N. (2007). Wither Childhood? Child Trafficking in India. Social Development Issues, 29(3), 72-83. This article reviews the current research on domestic trafficking of children in India. Child trafficking in India is a highly visible reality. Children are being sold for sexual and labor exploitation, adoption, and organ harvesting. Sathyanarayana, T. N., & Babu, G. R. (2012).

Benefits of Activity Based Costing Essay

In order to make a profit on production, the firm would have to charge a price that is greater than the cost of production. Generally, the cost of production is understood to be the cost of producing a good plus the cost of transportation to the consumer. In order to stay in business, and therefore, to avoid losses at all possible costs – the firm must cover all costs related to the production of the good and include all costs to deliver the same to the consumer at a price that is higher than the cost of production. The operating or overheard expenses of an enterprise are generated by its activities to perform its business and/or manufacturing processes successfully. As its name implies, activity based costing relates the costs facing the enterprise to its various activities. By so doing, this system of costing provides pretty accurate information about costs, allowing businesses to effectively manage their overhead expenses in order to increase their revenues (Cooper, 1988). It is but commonsensical that companies may work on cutting their costs once they know what is driving these costs. By improving their processes in order to cut costs, businesses may realize greater profits than before. What is more, by identifying high costing activities needed to produce certain goods or serve certain customers, companies may decide to focus instead on low costing products or customers by reducing their production of or service to high costing products or customers. In this way, they may shift their focus to products or customers that are more profitable to produce or to serve. Thus, management experts cite the following benefits of activity based costing as opposed to traditional methods of costing: Identifying the most and least profitable customers, products and channels. Determine the true contributors to— and detractors from—financial performance. Accurately predict costs, profits and resource requirements associated with changes in production volumes, organizational structure and resource costs. Easily identify the root causes of poor financial performance. Track costs of activities and work processes. Equip managers with cost intelligence to drive improvements. Facilitate better Marketing Mix. Enhance the bargaining power with the customer. Achieve better Positioning of products. (â€Å"Activity Based Costing,† 2008). Businesses that benefit the most from activity based costing are those with high manufacturing operating expenses or overhead costs. These costs may result from a diverse range or products, intensity of capital, or vertically integrated system of manufacturing. Activity based costing may help such businesses not only to understand but also to control their operating expenses so as to increase their revenues (O’Guin, 1991, p. 76). Organizations with large marketing, sales or distribution costs may also reap great benefits from activity based costing. As mentioned previously, this method of costing identifies those customers that are most profitable from those that are least profitable. This provides insight to management on how to improve operations. With activity based costing, such businesses may be able to answer questions such as: â€Å"What discounts are appropriate for large orders? What size accounts should salespersons no longer call on? How effective is advertising to different markets? † (O’Guin, p. 76). Firms that are experiencing sluggish or low profitability on increasing sales may be suffering from growth that is unmanaged. It may very well be that these businesses are selling products at losses to a number of customers. The accounting system of accurately measuring costs, that is, activity based costing, would allow these firms to determine which of their customers and products are generating revenues and which are not (O’Guin, p. 76). O’Guin describes another benefit of the activity based costing system thus: Even with a diverse product line or customer base and very high profitability, a company lacking an ABC system is surprisingly vulnerable. Product profitability probably varies widely across the company. Highly profitable products present an irresistible target to new market entrants. Management should know which products are reaping enormous margins, so they can erect barriers to entry. (p. 76). Also according to O’Guin, the activity based costing system provides not only strategic but also tactical benefits to businesses that implement it. Whereas benefits that are strategic in nature may be realized only once in a blue moon, for the simple reason that organizations cannot be expected to change their pricing, business operations, distribution or manufacturing processes each year – tactical benefits may be realized constantly. Indeed, activity based costing could help businesses not only with reduction of overhead costs, but also just-in-time support, improvement of quality, decisions about design, and investment in capital. Thus, businesses that implement the activity based costing system may improve their profitability on an ongoing basis (O’Guin, p. 76). In the twenty first century, companies that have a competitive edge are those that maintain flexibility, a trend that has been recognized as a critical factor for success since the 1990s. Life cycles of products have been shortened and focus on the customer has become increasingly important. As economies of scale virtually disappear, manufacturing plants that are successful are those that are able to quickly introduce innovative products and economically produce small quantities. Activity based costing system can help businesses tremendously to achieve these goals. What is more, this system of costing could assist businesses of the twenty first century to achieve their goal to increase employee motivation. With the activity based costing system in place, employees increase their understanding of business activities and therefore their involvement in business operations. So, for example, whenever they see a mound of papers they would see overhead costs, leading them to the following questions: Why do we have so many bills? Why are there so many process involved in our purchase orders (O’Guin, p. 76)? Thus, the activity based costing system encourages businesses to push their rates of cost drivers down. This helps in the reduction of time to setup, streamlines buying, in addition to time taken to development a product. When costs are attached to each of these processes or activities, management may not only measure but also plan improvement (O’Guin, p. 76). As mentioned before, some of these improvements may entail reducing production of goods or service to customers that cost more to produce or service than the others. Hence, the activity based costing system may also lead the business that implements it to improve upon its marketing mix or positioning of its products. If products and customers that cost more than the others are required by the company to produce or serve in the same quantity as before, however, activity based costing system helps the organization to improve its processes in order to decrease its costs without reducing the quantity to produce or serve. After all, it is only possible to improve inefficient processes. Because activity based costing allows the company to weigh the costs of activities against their benefits, firms that use it are in a great position to increase the efficiency of all of their processes so as to gain competitive advantages. References Activity Based Costing. (2008). Value Based Management. Retrieved Jan 27, 2009, from http://www. valuebasedmanagement. net/methods_abc. html. Cooper, R. (1988, Summer). The Rise of Activity-Based Costing – Part One: What is an Activity-Based Cost System? Journal of Cost Management, pp. 45-54. O’Guin, M. C. (1991). The Complete Guide to Activity-based Costing. Chicago, IL: CCH Tax and Accounting.

untitled essays

untitled essays Hello. My name is Emily Jackson. I am a 14 year old freshman at Louisville Male High School. I am interested in many sports including softball and basketball, but enough about me. I want to talk about you. Many people may ask why I admire a peer. Well, its simple. In fact a ccertain song comes to mind when I think about you: I wanna be like you... Anyway I admire you mostly because youre exactly the person everyone wants to be. A two- letter sports all-star (volleyball and basketball). Youre confident in everything you do. The way you walk, the way you talk, everything! You make good grades, not that I dont, mind you. You also have lots of friends both on the court and off. You are a great friend and a great tutor (I will go on to explain that later). Remember that time when you tried to teach me to play volleyball? It didnt work out, obviously, but I admired the way you never gave up and never lost your temper when I messed up. You might even have a shot at being a teacher if you get a real student, that is. You always go through with the things you plan. You are always committed to your responsiblities at home and at school. Thats why I admire you. I just wanted to thank you so much for what youve done for me and for many other. You helped me become more confident in certain situations and even helped me understand geometry, believe it or not. I just wanted to let you know that I appreciate and respect how youve changed me. Its made me a better person in the world. Again, thank you so much and good luck in the future. ...

Dung Beetles and Tumblebugs, Subfamily Scarabaeinae

Dung Beetles and Tumblebugs, Subfamily Scarabaeinae Where would we be without dung beetles? We’d likely be buried hip deep in poop, that’s where. Dung beetles do the dirty work in our world by breaking down, burying, and consuming animal waste. True dung beetles and tumblebugs belong to the subfamily Scarabaeinae (sometimes called Coprinae). Description: The subfamily Scarabaeinae is a large insect group, so there’s quite a bit of variety in the size, color, and shape of dung beetles. Most dung beetles and tumblebugs are black, but a few more flamboyant species come in brilliant shades of green or gold. Dung beetles vary in size from about 5mm to 30mm long. Just below the frons (forehead), the dung beetle’s exoskeleton forms a rounded shield-like structure called a clypeus, which covers the mouthparts. Some male dung beetles possess impressive horns, which they use as weapons to fend off other male competitors. Even a novice observer can recognize a dung beetle by its behavior. As if by magic, dung beetles appear on fresh dung piles, and quickly begin tearing the patty apart. A single pile of elephant scat attracted 16,000 dung beetles, with 4,000 scatophiles already at work in the first 15 minutes after the poo was deposited on the ground. If you want to see a dung beetle, find yourself a fresh cow patty to observe. Dung beetles play important roles in the ecosystems in which they live. Gardeners would pay good money to have someone work manure into their soil, but dung beetles provide that service for free. As they roll their balls of poo away, they disperse seeds that passed through the digestive tract of the herbivore and wound up in its scat. Dung beetles and tumblebugs recycle nutrients and help plants thrive. And don’t forget, all those piles of poop attract other, nuisance insects, like filth flies. When dung beetles clean up quickly, they prevent many disease-carrying pests from breeding. Classification: Kingdom - AnimaliaPhylum - ArthropodaClass - InsectaOrder - ColeopteraFamily - ScarabaeidaeSubfamily - Scarabaeinae Diet: Dung beetles feed primarily on dung, especially of herbivorous mammals, although some beetles in this group feed on carrion, fungi, or even rotting fruit. Dung beetle adults typically derive their nutrition from the liquid component of excrement, and can filter out any solid particles as they ingest it. As the dung dries out, it becomes less palatable to the beetles and they will search for a fresher source of food. Parent dung beetles provision their young with dung balls, so the developing offspring have a ready source of food when they emerge from their eggs. Dung beetle larvae can digest the drier, fiber-rich part of the dung, and use chewing mouthparts to consume it. Life Cycle: Like all beetles, dung beetles undergo a complete metamorphosis with four life stages: egg, larva, pupa, and adult. The mother dung beetle deposits her eggs in dung balls, which the parents skillfully bury or roll into underground tunnels. Each egg is placed in its own chamber, and will hatch within a couple of weeks. In general, dung beetle larvae will feed for about 3 months, molting through three instars before pupating inside their dung chambers. The adult will emerge from its brood mass in 1-4 weeks, and then dig its way to the soil surface. Special Behaviors: The dung beetle makes its living on piles of poop, but that doesn’t mean it’s an easy life. That scat is a veritable free-for-all of dung beetles trying to grab the nicest hunk and run. A sneaky dung beetle might lie in wait for a more ambitious beetle to do the work of rolling a nice, neat dung ball, and then dash in and steal it. It’s in the dung beetle’s best interest to retreat quickly with its poo prize, and that means it needs to roll the ball in a straight path. Should the beetle inadvertently push its dung ball in a curve, it risks winding up back in the melee, where a beetle bully can cause trouble. It’s no easy task to roll a ball of poo in a straight line, especially when you do so by pushing it from behind with your back legs, and your head down. Researchers studying dung beetles in Africa have recently shown that the beetles look to the heavens for navigational clues. The sun, moon, and even the gradual gradient of light that we call the Milky Way can help the dung beetle maintain a straight line. And each time a dung beetle encounters an obstacle – a rock, a depression in the soil, or perhaps a clump of grass – it climbs atop its dung ball, and does a little orientation dance until it figures out which way to go. Range and Distribution: Dung beetles are both abundant and diverse, with roughly 6,000 species in over 250 genera known so far. Dung beetles live on every continent except Antarctica. Sources: Ecology and Evolution of Dung Beetles, edited by Leigh W. Simmons and T. James Ridsdill-Smith.Borror and DeLong’s Introduction to the Study of Insects, 7th edition, by Charles A. Triplehorn and Norman F. Johnson.Encyclopedia of Insects, 2nd edition, edited by Vincent H. Resh and Ring T. Carde.Insects: Their Natural History and Diversity, by Stephen A. Marshall.Scarabaeinae Overview, Generic Guide to New World Scarab Beetles website. Accessed May 8, 2013.

The Apple Watch Biblography Assignment Example | Topics and Well Written Essays - 500 words

The Apple Watch Biblography - Assignment Example The authors of this article elaborate the efficiency and effectiveness of the production of goods and services. They also give the means and ways to which effectiveness and efficiency could be established. Much of the article lays emphasis on the equipment of production as a means to promote effectiveness and efficiency. This article gives a new method that will ensure accurate estimation and prediction of effectiveness and efficiency in companies. The new method uses loss analysis (relative), state analysis, unit loss analysis and unit product analysis. This paper can be used to elaborate the means that the Apple watch can be produced in a more efficient and effective manner. This will ensure that the Apple company eliminate or reduce losses that might be brought by inefficiency or ineffectiveness. Lynn, M. (2011). Segmenting and Targeting Your Market: Strategies and Limitations. In M. C. Sturman, J. B. Corgel, & R. Verma (Eds.), The Cornell School of Hotel Administration on hospitality, 1, 353- 369. Lynn reveals the STP (segmentation, targeting and positioning) strategy as the key to market strategy. This is the common approach that is used among most markets. The STP strategy is the most written strategy of all times as shown in this article. This STP approach views the market in terms of distinct homogenous groups. These groups are characterized with different desires and needs, thus have different tastes. The STP based marketer’s role is for identification of the market segments and their features that make them distinct. They also help in the identification of segments that they believe their products can do better compared to their competitors. This ensures that the company lays focus in leading the market in terms of the products that they produce. This article will help in the identification of the target market for Apple watch. It will also