Wednesday, November 27, 2019
Bigotry, Sterotypes, and Closed Minded Purists. essays
Bigotry, Sterotypes, and Closed Minded Purists. essays Bigotry, Stereotypes, and Closed Minded Purists: In the United States, forty-five percent of parents say that they would prefer that their children would not date someone outside of their race. Another survey states that twenty percent of parents would not permit their child to date outside of their religion. When dealing with the issue of their childs dating life, this would leave a combined amount of thirty-five percent of parents unbiased to race or religion. Being from the African and Caucasian decent, as well as a member of the Methodist religion, I have come across bigots, stereotypes, and close-minded purists. The current bigotry that I have dealt and am still dealing with is the worst. In the beginning of my current relationship it had come to my attention that when going out with my girlfriend, I always had to meet her and her friends at a certain location. I had never picked her up at her house, met her parents, nor any other family member. When this matter was mentioned, she revealed that her father did not approve of interracial relationships. Her father had grown up where he was not exposed to black people. He had automatically placed this label of no interracial dating upon his daughter due to the stereotypes placed on black men in society. The common stereotype that is placed upon black males is that they do not treat women with respect. This being the downfall of many of my relationships. For privacy rights we will call this girl Mary. While Mary and myself were dating we had made arrangements to meet at the movies. While meeting her there, her father greeted me with a firm handshake and said, If you are like all those other black guys who just go out with girls to get them pregnant and leave them, then I want you to have nothing to do with my daughter. That was the first and last time I ever met her father. ...
Sunday, November 24, 2019
Genetic Engineering In Food Production Essays - Biology, Free Essays
Genetic Engineering In Food Production Essays - Biology, Free Essays Genetic Engineering In Food Production Genetic Engineering in Food Production: Is it Safe, Wise, and Moral? Over the past couple of decades much debate has been going on about the use of advanced technology in the field of biology. Ever since the first gene was cloned in 1973, genetic engineers have been pursuing at break-neck speed the unlimited possibilities promised by biotechnology (Davidson 1993). Their excitement, which has generated billions of investment dollars for the industry, is understandable. Bioengineering allows scientists to identify specific gene sequences responsible for particular characteristics and then to transfer the genes and the specific trait into entirely different species. One of the more current and controversial issue in the field of biotechnology is the use of bioengineering in food production. Scientists are experimenting with many different plants, but the genetic engineering of the tomato, dubbed Flavr Savr has been the most highly publicized project by far. The new tomato is supposed to boast more flavor and be tastier due to its longer staying time on the vine, thereby giving it more time to accumulate sweetness; yet, it will not rot or spoil because of its new genetic makeup. (Davidson 1993). With this advanced technology scientists argue that it could offer the greatest hope in the aid to stop hunger in Third World countries. This new technology could be used to make bulk levels of food production more efficient and less costly. However, despite all of its advantages in creating better crops, many people are very skeptical about its safetiness and possible long-term health effects. Moreover, the social issue lies deep in the realm of ethical and moral concerns. Do people really want to eat meat that is leaner and tastier but contains genes from humans? Or, would individuals (like vegetarians) be able to eat certain vegetables that may contain genes from animals? Personally, I would not support the use of genetic engineering in food production based on moral and ethical reasons: I do not think that scientists should be able to use their knowledge and social prestige in society to be able to play the role of God in creating new or better living things even if their justification is for the purpose of serving mankind. Although we still have much to learn about genes, recently developed techniques have already given rise to a new technology of molecular genetics. Genetic engineering, also known as gene splicing/manipulation and recombinant DNA technology is a set of techniques for reconstructing, or deliberately manipulating, the genetic material of an organism. Operating at the molecular level, this process involves the addition, deletion, or reorganization of pieces of an organism's DNA (known as genes) in order to alter that organism's protein production (Arms et al. 1994). The use and applications of genetic engineering range from medical and pharmaceutical to industrial crops and food products. Its applications, today or in the future, includecreating improved strains of crops and farm animals (Arms et al. 1994). All of these applications rely on the ability to transplant genes into a cell's makeup, or genome. The new gene may come from another organism, of the same species, or it may contain DNA produced in the laboratory. One example, the new Flavr Savr tomato, developed by Calgene, a biotechnology company based in Davis, California, was subjected to years of scrutiny before the FDA (Food and Drug Administration) agreed that it was safe to eat. They found, copied, and rebuilt a gene that lets these tomatoes stay on the vine without softening and spoiling. That means that the fruit can develop more of the sugars and acids that make a home-grown tomato taste so sweet and rich. Conventional tomatoes sold in the stores are often hard and flavorless because they are picked while green and firm enough to transport, then 'ripened' by spraying with ethylene (Wood 1995). This turns the tomato red but does nothing to develop a riper flavor. Ethylene, a colorless, odorless gas that once kicks in, so do all the problems of perishability (Wood 1995). Since tomatoes have a softening gene, it produces RNA (Ribonucleic Acid) to help manufacture a protein that causes rotting. To stop the tomatoes going soft too soon, the researchers devised a
Thursday, November 21, 2019
Fiscal Tools of Central Banks Essay Example | Topics and Well Written Essays - 1500 words
Fiscal Tools of Central Banks - Essay Example Since a low stable inflation is mandatory for an optimal economic growth, one of the main roles of the central bank is to control the growth of money by controlling inflation which is attained by using monetary policy tools. According to early classical theories of inflation pertaining mostly to the growth of money, an increase in the supply of money by government forces is primarily responsible for increased inflation levels. However, the growth of money is a necessary prerequisite for the growth of money but it is not adequate on its own (Mankiw & Reis, 2002). Other factors that should be considered include the velocity of money because, in the absence of money expenditure, no inflation can occur. A good example of the importance of the velocity of money impact on inflation is when people possess money but instead of spending it, they hide the money in their homes. In such scenarios, there will be no effect on the present inflation levels. à Inflation is recorded when suppliers of goods and services increase the prices of their products by responding to the effects of aggregate demand in the economy. ââ¬Å"The increase in aggregate demand has the effect of increasing aggregate supplyâ⬠(total supply of all the services and products in the economy) (Dullien, 2004). Therefore, an increase in inflation levels is as a result of an increase in the demand which is relative to supply. A cycle is created as a result because when people acquire money they proceed to spend the money on a service or product and the money is transferred to the supplier of the good/service and the supplier, in turn, spends it turn on some else and an endless cycle continues. In this case, the government creates money which is cycled throughout the population endlessly. Ã
Wednesday, November 20, 2019
Adebat about can any one be an entrepreneur including with the Essay
Adebat about can any one be an entrepreneur including with the strength about it and proving them also weaknesses and prove it - Essay Example 3) The acceptance of failure or risk. From the economistââ¬â¢s point of view, an entrepreneur is an individual who brings together labor, resources, materials and other valuable assets into a combined form that brings out a value that is greater than before. An entrepreneur can also be defined as person who introduces innovations, changes, and some form of new order. The psychologist says that such individuals are driven certain internal forces of the urge to attain or obtain something, to accomplish, to experiment, or just to escape the authority of other individuals. To a business person, an entrepreneur will be treated as a threat or an aggressive competitor. Again to the same business person, an entrepreneur can be a benefiting factor as one can become a business ally, customer, supplier or creator of wealth to others. An entrepreneur can also be seen as a person who is finding better ways to reduce waste, utilize resources or produce jobs to those who are jobless. Entrepreneurship is also seen as a dynamical process of producing an increment of wealth (Casson, 2008). This wealth is frequently created by the people who take an assumption to some significant risks in terms of time, equity. However, these definitions will tend to view the entrepreneur from different perspectives, but they have similar notions about organizing, newness, wealth, creating, novelty and the risk taking. Each definition is sometimes restrictive because entrepreneurs are found in all professions such as education, law, research, engineering, social work, medicine, distribution and government. Entrepreneurship is a means of creating new things with some added value by devoting the required effort and resources. At the same time assuming psychic, social risks, financial and acceptance of the results of the monetary rewards and the personal independence and satisfaction. The definition of the entrepreneur stresses four
Sunday, November 17, 2019
Discuss the satges Essay Example | Topics and Well Written Essays - 250 words
Discuss the satges - Essay Example The second stage is acquiring cultural sensitivity. Here, nurses and the novices must be provided with information concerning diverse cultural habits, values, and institutions. They are then introduced to different cultural practices using cultural assimilators in the next stage. The students are then taken through language training to help them interact with people from different backgrounds. They are then taken through sensitivity training to acquire skills on how to identify different behaviors among people. Finally, they are then taken to the field to work with different patients from diverse cultural backgrounds (Kanel 98). It is important to make a client select their own coping strategies because the client can help themselves once the difficult part is ended. The nurses should be able to know when to allow the clients make their own decisions (Kanel 196-216). Medical practitioners should note that cultural sensitivity not only provides information and attitudes between medical professionals, but also produces positive medical outcomes for different
Friday, November 15, 2019
Accounting Essays Management Accounting Techniques
Accounting Essays Management Accounting Techniques Critically discuss the difference between activity based costing and throughput accounting. Changing external business environment has resulted in further developments in the tools and techniques used for management accounting. Traditional management accounting techniques had certain limitations associated with them, for instance, absorption costing methods have been found to be inappropriate in the modern environment. Similarly, standard costing suitability with respect to its general philosophy and detailed operations has come under severe criticism. It is believed that traditional management accounting performance measures can produce the wrong type of response. As a response to the limitations of traditional accounting techniques, activity based approaches has gained significant repute. The following paper will evaluate the activity based costing approach and attempt to highlight the inherent differences between activity based costing and throughput accounting approach. In the case of activity based approaches, the focus is on the activities that the business carries out as opposed to how the activities have traditionally been organised into separate functions. Activity based costing was thus developed because it was realised that older methods like absorption costing, which used labour hours as the basis for absorbing overheads, did not provide useful information about the cost drivers, in other words it did not answer for the question what was causing the overheads to be incurred in the first place. Generally, Activity Based Costing (ABC) is defined as an accounting technique that allows an organization to determine the actual cost associated with each product and service produced by the organization without regard to the organizational structure. Amongst various benefits associated with the ABC approach one of the major ones is that it helps to define the activities of the organisation in terms of value adding activities. In other words, as a result of ABC it is easy to identify which activities add value to the organisation. Identification of non-value adding activities helps in identifying where time, effort and money are being wasted and unnecessary costs being incurred. Advantages associated with activity-based approach are many. More generally it is said that activity based costing recognises the inherent complexities faced by many businesses in the present day, which results in the businesses having multiple cost drivers, many of them are transaction based rather than volume based.. These complexities arise due to businesses now having a broader product range and the business environment in general is more volatile and unpredictable. It is further argued that activity based analysis provides a more meaningful analysis of costs which provide a better basis for pricing decisions, product mix decisions, design decisions and production decisions. Besides activity based analysis is concerned with all overhead costs, including the costs of the non-factory floor functions (product design, quality control, production planning, sales order planning and customer service) and not just factory-floor overheads; thus it takes cost accounting beyond the traditio nal factory floor boundaries. In addition activity based costing helps in identifying the causes of increases in costs and thus it further helps in reducing costs. ABC can be used in conducting customer profitability analysis. Despite the advantages associated with activity based costing a number of criticisms have been identified. Theorists have argued that the costs of obtaining and interpreting the new information may be time consuming activity, thus it has been suggested that activity based analysis must only be introduced when there are provisions in the organisation to manage information to use in planning and/or control decisions. Secondly, it has been criticised on the grounds that many overheads do not relate either to volume or to complexity and diversity. Severe criticisms were also raised with the underlying principle of ABC, which is that activity causes cost. Proponents of this viewpoint argue that decisions cause cost or the passage of time causes costs or that there may not be any one clear cause of cost. Throughput accounting is an alternative to cost accounting based on Standard or Activity Based Costing (ABC) proposed by Eliyahu M. Goldratt. Throughput accounting claims to improve management decisions by using measurements that more closely reflect the effect of decisions on three critical monetary variables. It has originated from the Theory of constraints. Throughput accounting is an approach to accounting, which is largely in sympathy with the Just-In-Time philosophy. In essence, Throughput Accounting assumes that a manager has a given set of resources available. These comprise of existing buildings, capital equipment and labour force. Using these resources, purchased materials and parts must be processed to generate sales revenue. Thus, according to Goldratt and Cox (1984), given the above scenario, the most appropriate financial objective to set for doing this is the maximisation of throughput, which is defined as, sales revenue less direct material cost. According to Noreen et. al (1995), there are three building blocks in Goldratts theory namely, throughput1, operating expenses2 and assets3 (Goldratt 1990). and Profit is measured by throughput minus operating expenses and profitability by profits divided by assets. (Goldratt Cox 1992.). Managers are thus motivated to apply the theory of constraints (TOC) because it presents them with a new dimension of focusing their energies on cost reduction rather than on profit enhancement. From this perspective TOC is considered simple. The official definition of throughput is revenue minus total variable costs. However, some companies exclude all the other expenses, such as the variable selling and shipping costs, considering direct material the most significant factor. Thus, a simplified version of throughput accounting is also used. The visible difference between conventional and throughput accounting is the handling of direct labour, which is considered as a fixed cost. The variable cost nature of direct labour seems to be more a historical reminder than contemporary reality. In many companies, labour cost is, in practise, treated as a fixed cost. (Noreen et al. 1995.) Noreen et.al (1995) cited the example where Throughput Accounting has been successfully applied also with ABC. Southwestern Ohio Steel has implemented a pricing model based on ABC and Throughput Accounting. This model has been used to analyse and justify manufacturing cycle-time improvements. (Campbell 1995). Fritzsch (1997) argues that the essential difference between throughput accounting and ABC lies in the time horizon. ABC is recommended for strategic planning whilst, throughput accounting works better to meet short-term purposes. As the time horizons increase, the solutions produced by throughput accounting begin to look more and more like those produced by conventional cost accounting techniques. Applications of ABC in strategic planning appear to be well documented. It must be noted that ABC and Throughput Accounting are based on differing sets of assumptions that have an implicitly different time horizon thus claims of superiority of one approach over the other should be abandoned. It is however, possible to use both approaches together to achieve appropriate results. Some researchers claim that Throughput Accounting approach requires less data and effort than ABC. It is further argued that Throughput Accounting is easier to implement and operate; it sometimes provides insufficient information to guide management decisions. A frequent question is whether ABC is worth the cost or whether the TOC approach will be sufficient According to Etienne du Plooy4, Throughput Accounting is differentiated from all other types of costing systems because only the costs that are truly variable and identifiable to products, are allocated to the products or services produced. These costs are called Totally Variable Costs (TVC). All other costs that are not clearly variable with the quantity of products or services produced are pooled into Operating Expenses (OE). These costs which must also be recovered are not allocated to products. As Throughput is the rate at which the system generates money, and is calculated by subtracting the TVC from the selling price of products, Throughput Accounting puts the performance measures required to maximise business opportunity in place and thus enables management to take immediate corrective action when necessary. It has been further argued by Noreen et.al (1995) by that the ABC approach yields the same activity for the unused capacity information that Throughput Accounting yields. As a result of tracing operating expenses to products and to unused capacity, an ABC income statement provides additional information concerning the per unit profitability of each product that a Throughput Accounting income statement alone would not provide. Throughput Accounting has been considered as a perfect complement for many approaches such as the Theory Of Constraints and Total Quality Management (TQM). It is strongly believed that both labour and capital productivity are increased when Throughput Accounting is applied in organisations. It does not lead to inventory build-ups. It is considered more useful for management decision-making. It is closer to a cash flow concept of income and in its purest form it is based on the cash flows of transactions. It is applicable to any enterprise that has constraints. It is relatively inexpensive yet extremely effective. It consistently provides the right information for effective decision-making. It brings the organisation closer to its goal. To explain the difference between activity based costing and throughput accounting an example has been provided: ABC takes the information used in throughput accounting and adds monetary values. ABC differs from Throughput Accounting in that it traces resource costs to activities. After resource costs have been traced to activities, one divides the activity cost (required by ABC) by the activity capacity (required by Throughput Accounting and ABC) to arrive at the activity-charging rate (required by ABC). Next, that activity-charging rate is multiplied by the quantity of the activity costs driver demanded by each product from each activity (required by Throughput Accounting and ABC). Based on the budgeted number of units produced, each activitys budgeted production cost is compared to that activitys budgeted capacity costs to arrive at the costs of unused capacity for that activity (expressed in financial amounts by ABC and in non-financial amounts by TOC). 5 Conclusion From the preceding paragraphs it can be concluded that Activity based costing and throughput accounting approaches can be used together to achieve the best possible results for the organisation. Despite the inherent differences in the two approaches, they are both essential management accounting techniques, which will help the managers to make sound decisions regarding the future growth of the organisation. Thus in conclusion it can be said ABC and throughput accounting are both required to achieve the long term corporate objectives and for management accountants to arrive at sound managerial decisions relating to profitability of the business. BIBLIOGRAPHY [1] Eliyahu M. Goldratt and Jeff Cox, The Goal, 2nd Revised Edition, North River Press, Croton-on-Hudson, N.Y. [2] Jay S. Holmen, ABC vs. TOC: its a matter of time, Management Accounting (USA), Jan 1995 v76 n7 p37(4) [3] John B. MacArthur, From activity-based costing to throughput accounting, Management Accounting (USA), April 1996 v77 n10 p30(5) [4] John H. Sheridan, Throughput with a Capital T, Industry Week, March 4, 1991 [5] Richard V. C., Eugene J. C., and Gerald E. C., Beware the New Accounting Myths, Management Accounting, December 1989, pp.41-45. [6] Robin Cooper, Regine Slagmulder, Integrating activity-based costing and the theory of constraints, Management Accounting (USA), Feb 1999 v80 i8 p20(2) [7] Robin Cooper, Robert Kaplan, Activity-Based Systems: Measuring the Costs of Resource Usage, Accounting Horizons, September 1992, pp. 1-13.
Tuesday, November 12, 2019
Frontier Expansion vs. the American Bison :: American America History
Frontier Expansion vs. the American Bison ââ¬Å"The wilderness masters the colonist. It finds him a European in dress, industries, tools, modes of travel, and thought. It takes him from the railroad car and puts him in the birch canoe. It strips off the garments of civilization and arrays him in the hunting shirt and the moccasin. It puts him in the log cabin.... Before long he has gone to planting Indian corn and plowing with a sharp stick.... In short, at the frontier the environment is at first too strong for the man. He must accept the conditions which it furnishes, or perish, and so . . . little by little he transforms the wilderness, but the outcome is not the old Europe.... The fact is, that here is a new product that is American....â⬠--Frederick Jackson Turner, 1893 The great westward expansion of European American pioneers is one of the most celebrated periods in our countryââ¬â¢s history. We idealize its ruggedness, its characters, and the many sure dichotomies of the frontier: good versus evil, civilizations versus savagery, man versus the wilderness. The pioneers set out to create a new world, to push the boundaries of home, morality, and familiarity. In the process they irreversibly affected the established ecosystems and Native American dwellers. The challenges and harshness of the environment had their own effects upon the settlers, effects that have engrained themselves into our national consciousness. We celebrate ââ¬Å"rugged individualismâ⬠while at the same time ignoring the price we pay for that stubbornness and strength of character. Westward expansion resulted in the extinction or endangerment of hundreds of native species of flora and fauna, altered entire ecosystems, such as the Great Plains, and impacted aquifers and w atersheds across the entire nation. One species famously affected by these pioneers and settlers was the American Bison, a relic of the last ice age. It is estimated that over 40 million of these great beasts roamed the American Plains in 1800. By 1883 the population was down to less than 6001. What happened? Why did those pioneers, so appreciative of the bounty that the ââ¬Å"newâ⬠territory had given them, slaughter the bison throughout the 19th century? ââ¬Å"They lived and moved as no other quadrupeds ever have, in great multitudes, like grand armies in review, covering scores of square miles at once. They were so numerous they frequently stopped boats in the rivers, threatened to overwhelm travelers on the plains, and in later years derailed locomotives and cars, until railway engineers learned by experience the wisdom of stopping their trains whenever there were buffaloes crossing the track.
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