Saturday, August 31, 2019

Diana’s Disappointment Essay

What is the problem? Diana Gillen is the General Manager at the Cobb Street Grille who applied and is hoping to become the new District Manager. After being rejected from the first position 9 months ago, Diana was convinced that she had this current position under her belt. Unfortunately, she did not get promoted and she was left to feel upset and judgmental with how the applicants were chosen for this position. This case demonstrates how an individual must learn to express their emotions in an appropriate manner and be open to learn new and effective ways to be a leader. Why do these problems occur? In this case, Diana is not good at controlling her emotions and the majority of the time her emotions get the better of her. Emotions are psychological, behavioral and physiological episodes that make an individual feel the need to react without being aware. Diana’s emotions are present at numerous times during this case. For example, she felt uneasy as she arrived at the Cobb Street Grille corporate offices along with feeling anxious and fear when learning what the outcome would be on her promotion. There were multiple times during the case where Diana showed physical emotions, such as bursting into tears and cringing when she found out that she did not get the position. These are all examples of Diana not having control over her emotions. She needs to be able to work on controlling her emotions in order to be able to react in situations like these. In this case, Diana shows a lack of emotional intelligence. Emotional intelligence is the ability to understand and express emotion, understand and reason with it, while being able to regulate the emotions found in an individual. There are four levels of the emotional intelligence hierarchy, which are self-awareness, self-management, social awareness, and relationship management. Self-awareness is the act of understanding and defining the meaning of your  own emotions. Diana has a high self-awareness because she knows she wants to be a District Manager and she thinks she is the perfect fit for the position. Her values are to work hard and follow the rules that are assigned to her and she shows off her strengths of being able to manage a restaurant. Also, her motivation to become a district manager is present. Self-management is how well an individual can control his or her inner state. Diana is very capable of managing herself along with preparing for the role as a district manager. The down side, however, is that she sometimes loses her cool when trying to complete tasks or get certain jobs done. She is known to be a strict employee but is also very loyal and strives for her and everyone around her to do well. However, when she was told that she was not going to get the position she was hoping for, she let her self-management collapse and began to tear up. Social awareness is the ability of understanding the meaning of other’s emotions. When it comes to being aware of the employees’ emotions and feelings, Diana deeply lacks in this territory. She rarely pays attention to her employees when they have a request, an idea, or even just an opinion. What makes it worse is what the employees have to say about her. The title ‘Ice Maiden’ is thrown around amongst the employees behind Diana’s back. She believes that meeting her financial goals is the only objective she needs to follow, and because she exceeds these goals, Diana considers herself and her performance outstanding. The relationship the Diana shares with her employees is nothing more than a mechanical one. By not being social and working together with her employees, she does not know their needs and how they really think of her. The highest level of the emotional intelligence hierarchy is relationship management. Relationship management is being able to manage other people’s emotions while not letting your own emotions be influenced. Diana fails miserably at this level simply because she is not socially aware of her surroundings. Instead of inspiring her employees to try new things and influencing a bond between them, she leaves them to follow a repetitive schedule and no wiggle room for change. An example of this is when the  restaurant experienced high employee turnover. Diana fired three perfectly good employees because they decided to try a new customer service tactic. This proves that she is not in touch with her employees. Diana knows what she wants and understands how to manage herself along with a business, but when it comes to other individuals she does not perform in an effective way. When it comes to being socially aware and being able to build relationships, she fails, and this is one of the most important levels of the emotional intelligence hierarchy. How can these problems be fixed? Personality: Personality is the view in which individuals are agreeable and open to new things. Looking at the Five Factor Model Personality Theory, Diana extremely lacks in this section because she does not take any steps to build a healthy relationship with her employees. She needs to work on being more agreeable and open to new experiences in order to increase her success as a general manager. When one agrees on situations, it means they are being courteous, good natured, empathetic and caring. She lacks in this because she does not take the extra step to be closer to her employees. Openness to New Experiences: At this point, Diana follows the same rules and regulations, day in and day out. Instead of firing the three employees, she could have been open to a more creative approach and given the new customer service idea a try. In order to be open to new experiences, one needs to be imaginative, creative, aesthetically sensitive, and curious. Diana follows the same routine all the time and should be open to new, and creative ideas that are put forth by her team. Empathy: Empathy is when an individual is more open to others feelings, thoughts, and situations. Diana dictates how the restaurant is run along with any changes that may be made. She is so hell-bent with following the rules, that she is not being empathetic to her employees. If Diana opens herself up to understand how her employees feel, then she will gain miles into training individuals in a positive work environment. Accepting Feedback: In this scenario, employees seem to have many ideas and comments they would like to express to Diana but she does not listen or respond to them. By acting on comments made from the employees, she will make herself more accepted and a better restaurant manager. If she is open to accept positive and negative feedback, then she will indeed have a better chance at making herself more promotable. Lastly, Diana has shown that she is a great asset to Cobb Street Grille and losing Diana as an employee will impact the company in a large way. Recommendations that may be given to the company in order to improve employee relations and managerial skills are as follows: 1. An internal course can be provided to employees to help generate proper feedback that will lead to effect business practices. 2. Employees will be able to voice their opinions and concerns in a private area, which will then be brought up at the nearest staff meeting. 3. There will be open communication via workshops between the employees and managers, which will help build a stronger relationship amongst the two. These recommendations will help ensure that the concerns an individual may have will be taken care of before it arises. So what? In conclusion, the best alternative for Diana to promote herself and become a district manager is to accept feedback and be open to new ideas for the business. If this occurs, the employees will be able to express themselves creatively and Diana will be able to focus on making her business more successful and accepting. The importance of supporting, being open, and encouraging new ideas will be sure to improve the overall reputation of Diana by her employees. With the right future steps and goals, Diana will be able to gain the proper skills and emotional balance to be promoted as a district manager.

Friday, August 30, 2019

Chiaroscuro in The Scarlet Letter and “The Fall of the House of Usher” Essay

Mother, said little Pearl, the sunshine does not love you. It runs away and hides itself, because it is afraid of something on your bosom. In Nathaniel Hawthornes The Scarlet Letter, Hester Prynne has committed the sin of adultery and wears a scarlet A on her chest to condemn her. Hawthorne develops the personalities of Hester Prynne, Pearl, and Arthur Dimmesdale by using the function of light and dark images in his writing. In Edgar Allan Poes The Fall of The House of Usher, the House of Usher is presented in the eyes of the narrator as a dark, foreboding house, and in an effort to reason in order to see things in a brighter light, looks into a mirror, but looking back at him are the eye-like windows of that dark and gloomy house. Poe uses chiaroscuro to express light images of the subject and then turn them into dark parallels. Throughout The Scarlet Letter, Hawthorne uses the literary device of Chiaroscuro to represent the development of his characters while similarly Poe uses the technique in The Fall of the House of Usher to develop his gloomy themes and somber settings. Hawthorne uses chiaroscuro to show Hester Prynne as a woman whose sin has overtaken her, and made her impure. One example of this is: The mothersmedium through which were transmitted to the unborn infant the rays of its moral life; and however white and clear originally, they had taken the deep stains of crimson and gold, the fiery luster, the black shadow, and the untempered light, of the intervening substance. This quote shows that Hesters sin was so powerful, that it had absorbed into Pearl even before she was born. Another quote that shows the depth of Hesters sin is: The light lingered about the lonely child, as if glad of such a playmate, until her mother had drawn most nigh enough to step into the magic circle toothe sunshine vanished. The quote shows that even the sunshine discriminates and knows Hesters impurity. Hawthorne brings out Hesters strength by having to deal with the shame and weight of her sin. Hawthorne illustrates Pearl as gorgeous and radiant using chiaroscuro. Pearls own proper beauty, shining through the gorgeous robes which might have extinguished a paler loveliness, that there was an absolute circle of radiance around her, on the darksome cottage-floor. This suggests that Pearls radiance was so great that it lit up the things around her. Another  example of her beauty shown through chiaroscuro is: Pearl stood, looking so stedfastly at them through the dim medium of the forest-gloom, herself, meanwhile, all glorified with a ray of sunshine. This portrays that even though the forest and people around her appear gloomy, she remains luminescent. In addition, The light lingered about the lonely child, as if glad of such a playmate, until her mother had drawn most nigh enough to step into the magic circle toothe sunshine vanished. The sunshine discriminates against Pearls mother and others because they are impure and not worthy of its light. Minister Dimmesdale is portrayed as a feeble man through Hawthornes use of chiaroscuro. Both Arthur and Hester must carry their guilt, and never get over the weight of the sin; however, The Minister is not as strong of a person as Hester and physically emaciates. The shadow of Dimmesdales figure which the sunlight cast upon the floor, was tremulous with the vehemence of his appeal. With that, Hawthorne shows that the sin is so merciless that it literally destroys him. Throughout the novel, Hawthorne shows Arthurs health declining, as his guilt steadily increases. Poes The Fall of The House of Usher begins on one â€Å"†¦dull, dark, and soundless day in the autumn of the year†¦.† From the very beginning, the reader, as a result of Poe’s imagery, is aware of a sense of death and decay. Even the narrator describes â€Å"a sense of insufferable gloom pervaded his spirit† as he approached the House of Usher. The term â€Å"House of Usher† refers not only to the crumbling mansion but also to the remaining family members who live within. The narrator begins his description of the room with images of glowing light and Feeble gleams of encrimsoned light made their way through the trellised panes, and served to render sufficiently distinct the more prominent objects around; the eye. Then this light vanishes and darkness appears when the light struggled in vain to reach the remoter angles of the chamber, or the recesses of the vaulted and fretted ceiling. Dark draperies hung upon the walls. Clearly here is a transition present from light to dark. The narrator reasons that if he could look at things differently or in a brighter light, he might be able to change it, but when he looks into the lake he sees, with even more fear before, a mirror image of the house in all its darkness. In The Scarlet Letter, Hawthorne effectively uses contrasts light and dark images to develop the personalities of Hester, Pearl, and Dimmesdale. Hawthorne uses chiaroscuro to show the depth of Hesters guilt and strength of bearing her sin and Arthurs secret. Pearl is characterized as radiant through Hawthornes vibrant descriptions of her beauty. He uses the sun to depict the purity of Pearl. Hawthorne uses shadows to depict how Arthur is a meager man compared to Hester, also bearing the sin. Hawthorne portrays Arthur deteriorating from his guilt, while Hester pushes herself to live on and try to overcome it, still always bearing its weight and pain. Poe uses images of light turning into dark to present his gloomy settings and themes. The House of Usher as first being described in light converts to dark images. Chiaroscuro is effectively used by Hawthorne to develop the personalities of his characters and by Poe to clearly present his dark settings and themes.

Thursday, August 29, 2019

A Functionalist Perspective On Prison Sociology Essay

A Functionalist Perspective On Prison Sociology Essay Choose a social institution (i.e. family, education, religion, prison, economy, mass media) and explain it using the three major sociological perspectives: Functionalist Perspective Conflict Perspective Interactionist Perspective Sociological Perspectives 3 Abstract The social institution that I chose is prison; I chose the prison system because I wanted to see how prisoners are seen by society and why according to these three major perspectives. Functionalist Perspective – Functionalists such as Charles Darwin and Emile Durkheim view society as a system of highly interrelated structures or parts that operate harmoniously. (Tischler, pg. 21) The functionalist, interactionists they more so are subjective to the aspects of social life, instead of the objective structural aspects of social systems. The interactionists, is shifted away from stable norms and values, and toward continually readjusting the social process. Conflict theorists, on the other hand, such as Karl Marx and David Hume, view society as constantly changing in response to social inequality and social conflict. (Tischler, pg. 21) Sociological Perspectives 4 Crime-Functionalist Theory Functionalists believe that crime and deviance are inevitable and necessary for a society. Crime shows other member of the society what is right and wrong. Social consensus decides how right and wrong is determined. Crime can lead to social change, say the functionalists, because the existence of crime proves to the people in society that the government does not overly control the citizens. Crime can also help the economy of a society by creating jobs for law enforcement officers, psychiatrists, probation officers and the like. Even in the functionalist society, too much crime can be bad for the group, causing it to lose the standard harmony and eventually causing the society to collapse. (www.criminology.fsu.edu) Crime-Conflict Theory How conflict theorists see crime, and the laws governing them, are products of a struggle for power and control. According to the conflict theorist, a select few powerful individuals and groups make the laws, and those laws are enforced to outlaw any behavior that threatens their interests. The poor and powerless are much more likely to be arrested and convicted for serious crimes such as rape and murder, than the more powerful and wealthy. The crime rate among the poor is very high because of a lack of opportunities that were meant to improve the economical status and living conditions. The poor also lack education, skills, and a strong support system that is necessary for individuals to become productive, valued members of society (www.unc.edu).) Sociological Perspectives 5 Symbolic Interactionist Theory Sociology has another theory that could also explain race relations according to dominant and subordinate groups like whites and blacks in America is the Symbolic Interactionist theory. This theory focuses on how we â€Å"learn conceptions and meanings of racial and ethnic distinctions through interactions with others and how meanings, labels, and definitions affect racial and ethnic groups† (Mooney 176). One example the author uses is simply the difference in terms that use the word white and black and the difference in the connotations of these terms. For example, typically words that contain the word black are negative, such as blacklist, blackball, and black sheep. Studies clearly still demonstrate that whites are seen as more intelligent, harder working and more self-supporting than blacks. This labeling helps lead to the very thoughts we have about minorities, which in turn helps perpetuate their subordinate place in society.

Wednesday, August 28, 2019

International Comparative Human Resourcing Report Essay

International Comparative Human Resourcing Report - Essay Example Although people involved in international businesses activities face many issues in the domestic business but due to different social political economic and legal environment, multinationals will need to develop different practices. One of the challenges is to select expatriates and their ability to manage with integrity. Companies have to monitor the social performance of its expatriate managers to ensure that as managers become familiar with the cultural aspects of the country. Here we will take up an organization which is truly of global nature to discuss various HR issues. Ingvar Kamprad opened his furniture retailer IKEA in 1950; it now employs around 70, no. people, operates in thirty countries and generates a turnover of 11 billion Euros. Since its inception in 1950's IKEA has had to deal with the problem of maintaining its unique 'Swedishness' as a competitive advantage and at the same time having to adopt this to the different national cultures in which it has been working. IKEA has over the last 25 years become a global player this is unusual in furniture industry, which is often remains national in character. It has established itself all over Europe including the south and East and in North America. Its biggest single markets are Germany, Sweden and France. It has recently taken over Habitat, its main rival in UK and France. It has adopted the culture and philosophy of consensus decision making. Human resource management practices have reflected the strong Swedish approach with a belief that people like to participate in decision making, like to be respected and take on responsibility. But the company is working in multinational brand its human resource management policies are bound to face some problems. National culture is one such area. A national culture involves a complete system of customs, habitat rules values and belief shared by an overwhelming majority of the countries in habitants. People from different cultures view aspects of life in co ntrasting ways. Cultures even view time differently; some emphasize punctuality while others reflect little sense of urgency. There is considerable literature in cross cultural management. Hofstede is one of the most known theorists in this field. Hofstede's 1981 study, cultures consequences of culture dimensions constructed cultural dimensions; so that culture could be measured along four scales i.e. power distance, uncertainty avoidance, individualism/collectivism and masculinity/femininity. Hofstede's after work (2001) includes a fifth dimension, long-term/short-term orientation. Trompenaars and Hampden-turner's (1997) model examine culture with three main domains: relationships and rules, attitudes to time and attitudes to environment. Apart from these theories we have to remember that cultures are not static and change overtime. As countries become more affluent their population becomes more individualistic (Triandis, 2004). International assignees have to learn to work in thre e different cultures- national organizational and professional and these cultures shift in over time. Different cultures hold different conceptions and assumptions about organizations and their management. Hofstede's dimensions of culture can be applied to business practices in different countries to gain some

Tuesday, August 27, 2019

Day care in the chicago, IL downtown area Assignment

Day care in the chicago, IL downtown area - Assignment Example Globalization on different parts of the continent has made it difficult for parents to provide for and at the same time care for their children. This is caused by the changes in the economy amongst other factors that influences a parents’ ability to stay at home and take care of the children. This is a big problem as several reported cases on burnt or burgled homes; always involve young children left at home alone by their parents. Chicago, IL Downtown Area is famous for daycare services because of its diverse population. A daycare service center in Chicago, IL Downtown Area will be of great significance to working parents and single parents as it will provide them with an opportunity to live their children under the care of trained individuals and safe environments. Situational Analysis The situational analysis of the daycare in the Chicago, IL Downtown Area refers to the general position at which the day care is operating. The situational analysis of the daycare in Chicago i s also the SWOT analysis of the daycare. The daycare in Chicago stands to benefit from numerous opportunities available in the city like the loans and other credit for commencing the business offered to small businesses by various workshops in Chicago. However, policies and procedures in the Chicago, IL Downtown Area might pose a challenge for the daycare because of the time and resources that will be used in registering the daycare and making it formal(Connell 202). The weaknesses that the daycare in IL Downtown Area will be experiencing are that it may be able to provide individualized attention for each individual child brought in their care. Secondly, is that it may not accrue much profits when it decides to refuse to take ill children inside their premises. The threats of the daycare in the Chicago, IL Downtown Area is that it will expose children brought inside the premises to various diseases because of the many children who will be attending the facility and they might be he ld accountable for the spread of diseases or sicknesses amongst the toddlers (Hershfield 49). Market Summary The demand for services in the Chicago, IL Downtown Area is increasing by the day as most parents and single parents find themselves committed to other productive and non-productive activities like taking nightshift employment or going out on a night dinner. The market is flooded by several daycare services and each are coming with strategies to outdo each other in the market. In addition, to the targeted single and working parents, daycares in Chicago, IL Downtown area also targets the non-working rich parents and sick parents. These types of individuals always lead a lavished lifestyle and at times are uncomfortable with the responsibilities of looking after their young ones. Sick parents are not always in positions to take good care of their young ones since their sickness drains off their energy. This is disturbing as they find it challenging to monitor their selves whils t at the same time looking after their babies (Hershfield 50). Market Demographics Market demographic factors involves factors like age, sex, economic status level of education, income amongst other factors influencing the choice of a consumer in purchasing. Market demographics will be of significance to the daycare in Chicago, IL Downtown Area as it assists in identifying targeted audiences. This is resourceful as the company is able make a prediction using the demographics available to set up a center that will serve the needs of the existing population in the area. The composition of population will also assist in obtaining data used by the company to relocate resourceful information by the daycare on the

Monday, August 26, 2019

Public Relations (event management) Essay Example | Topics and Well Written Essays - 1000 words

Public Relations (event management) - Essay Example This plan outlines the pre-launch activities to be carried out in order to create publicity and awareness for the launch. It will highlight the approaches to different marketing and promotion styles that will prove essential for the publicity. The event management team has conducted meetings with the hotel officials and planned a brief for the mega event to be held on 30th March 2011. How to approach the local media? Advertising through the media can be quite expensive. In order to lower the costs, a partnership with a media channel to advertise is recommended. Since opening a 5 star hotel is a large event, the national newspaper will be a good choice. The advertisement activities are to be done prior to the event. A brand campaign at the right time will be required to make the event known to the masses. There will be some gap between the event and the advertisement, so that people are ready and aware of the activities. This might also help to generate some kind of sponsorship theref ore it is suggested to advertise 2 weeks before the event. Other than that, exclusive invitations could be sent out in some of the wealthy residential areas that are home to the upper class of the city (Damster, et al 2006) Since a five star hotel can cater to many people, flyers or posters are to be put in some of the posh places to advertise the event. Inviting public figures to a hotel opening can be a great way of gaining media coverage. The press would definitely want to cover the event if celebrities are attending it. Sponsorship through television channels will allow the event to reach more targets than sponsoring through some product or service brand. In this way television coverage will be available on the day of the event and will be a major attraction for the attendees. Having sponsors is a great way of gaining media coverage. A press release The press release is to be made exclusively for the event. It will send out the message well and frequently. It is to be made sure that the press release is exciting and can appeal to the audience and not give them a chance to overlook the content and the event. So it should be worded very strongly (Damster et al 2006). For attracting target audience the press release will have a catchy headline in bold letters formatted in the middle. A subheading will be provided underneath to summarise event media release in a line with a smaller font than the main heading. For journalists to get an idea, all main points will be incorporated in the first two paragraphs. All the 5 Ws i.e. â€Å"who, what, when, why, and how† will be briefly stated. A quote from the spokesperson will explain the significance of this event. At the bottom, contact details will be provided for people to get in touch. In publishing the press release, a give out kit will also be an attractive way to gain publicity. This kit will be in the form of a folder containing photos of the hotel, details about the owners and other details about the op erations such as descriptions of facilities, events and rates. The press release is to be brief, while giving out enough information to keep the audience interested and curious (Fier, 1993). Media briefing presentation for the event

Translating children's books Essay Example | Topics and Well Written Essays - 3000 words

Translating children's books - Essay Example Consisting of four main parts, the first, analyses the translation of children's literature. The second, language aspects will be shown. The third, discusses translation strategy. Following this, the conclusion will summarize the key points in the essay. Translation is simply transformation, a form of adaptation trying to fit a new metaphor with the original (Biquenet & Schulte 1989: 2). Translation is understood as a semantic or linguistic concept. It is seen as part of a transfer mechanism - the process by which textual models of one system are transferred to another. In the process, certain results are produced within the target system, which relate in various and complex ways to products of the source system. The final product from translation is the result of the relationship between a source system and a target system, a relationship that is itself determined by a certain hierarchy of semantic constraints. While viewing translation as part of a transfer process, it must be noted that it is not just translations of texts from one language to another, but also the translations of texts from one system to another - for example, translations from the adult system into the children's. Also children's literature should be understood as belonging to the polysystem of entire literature which consists of both adult and children's literature; hence the transfer from one system to another becomes more crucial (Shavit 1986). The behaviour of translating children's literature is determined by the position of children's literature within the literary polysystem. In transferring the text from the English to Japanese we must consider overall constraints and also innovations in language. Historically language has always evolved throughout the centuries no matter what language we discuss. Many languages borrow words and phrases from other languages. English is especially guilty of this phenomenon. Thus old words, no longer in use, are replaced by newer more contemporary ones. For example classic texts such as Robinson Crusoe and Gulliver's Travels, use old style English language and phraseology which were appropriate in their time. In translation, much has to do with the translators overall motives and methods he or she may employ. Whether to faithfully reproduce the original text to the target using similar phraseology to the original, or adapt the original text by using modern semantic in the target language is a decision the translator needs to make. There is one major problem when translating for children over translating for adults. Like other translations, it is anonymous. But while literature written for children is acknowledged, the translation part of it is not acknowledged. Children's translators are not seen as people possessing their own childhood experiences and child images which they are unable to escape from. Child image is a complex issue based on each individual's personal history and also something that is common in

Sunday, August 25, 2019

Critical Reading Reflection Essay Example | Topics and Well Written Essays - 2000 words

Critical Reading Reflection - Essay Example The author starts by stating that â€Å"this is a hopeful book about those who fail.† (Rose, M., 2005 p. xi) and provides an account of the education system in America, so the book can be said to be a book about the hope the author holds for people who may be struggling with the American educational system. He goes on to stipulate that the low level of literacy skills in remedial students is not as a result of lack of intelligence but is rather due to insufficient economic and social conditions to support these students, as well as a history of poor education. The author believes that educators should have more confidence in the literacy abilities of such students and that there must be greater equality as regards educational opportunities in America. This book details the story of how the author learned to read, write and think critically, and how he came to start teaching others to also be able to read, write and think in a critical way. This book can be divided into two sec tions. The first section discusses the author’s journey as a student, and as a teacher. In this first section Rose learns to read, analyze and write, while engaging critically with text, and making use of language in a correct manner. In the second section, Rose learned how to teach to others these things he had learned as a student. The main connection between these sections is the connection that was made by the author himself about his own experiences. In the book, one can also feel the effect that the author’s teachers had on him. The teachers (Mr.Jonhson, Mr.Macfarland and Dr.Carothers) all affected the author’s experience and influenced his perspective about the issue of teaching. In the book, the author illustrates some examples of the perceived cultural and language barriers that students have to deal with from day to day, and discusses his experiences with students, including high school graduates with reading or writing difficulties. Due to the reading and writing difficulties faced by these students, they are usually branded as remedial students and therefore placed in special classes, regardless of the real causes of their inability to read and write at the predetermined level. These students may go through their school years, and even later into their adult lives bearing this stigma. In the first chapter, rose outlines the main issues about the American educational system, and his prognoses on these issues relegate the reasoning behind his opinions as stated in the book. The history and the policies that led to the ‘back to basics movement’ are also discussed, and it seems that educators and administrators in America believed that American students are a largely illiterate and insufficient group. Although the author does not directly challenge the necessity of examining the social and economic conditions in the educational system, he argues against â€Å"framing our indictments in terms of decline, a harsh, laced -with-doom assault, as insisting that our current educational standards do not meet or exceed the supposed perfection of past standards we lose the historical and social realities of American education† (Rose, M., 2005 p. 7). The author also argues against labelling some students as remedial students or punishing those that do not measure up to a false reality of success and advocates a better understanding of the cultural and social conditions that students face. Rose explains that the American society as a whole clings to

Saturday, August 24, 2019

413 week 13 Assignment Example | Topics and Well Written Essays - 250 words

413 week 13 - Assignment Example Physicians cum entrepreneurs have identified a business opportunity where they can â€Å"make a kill.† Nonetheless, whereas the profits from diagnostic imaging services are lucrative, the health care services are jeopardized. Using the analogy of the Tragedy of the Commons, Archie and Alexander (2010) offer the probable eventuality of the healthcare system if nothing is done to contain the entrepreneurial trend among the physicians. In their effort to maximize their profits, they gradually drive the cost of accessing medical care high. This is already evidenced in the rising expenditure on both Medicare and Medicaid associated with imaging services. Similarly, overutilization of the diagnostic imaging services may provide temporary reprieve but the long term implications are most likely to drive healthcare into the doldrums. This is because more professionals, including those with little knowledge on diagnostic procedures, may choose to invest on the imaging services so as to increase their income. This is bound to cause decline in the quality of medical care. In conclusion, entrepreneurial trend occasioned by diagnostic imaging services should be discouraged at all costs using appropriate technologies. The trend not only hurts the quality of medical care, but is bound to frustrate the code of ethics in healthcare. Because of this, this issue is most likely to be an issue in future discussions within the Healthcare Information Management

Friday, August 23, 2019

On Intersuality Essay Example | Topics and Well Written Essays - 500 words

On Intersuality - Essay Example But this contradiction is addressed by taking the position that â€Å"social power in delineating difference need not be the power of domination; it can instead be the source of social empowerment and reconstruction† (Crenshaw, 1991, p.1242). The major problem of identity politics is identified by the author (Crenshaw, 1991) as its tendency to ignore â€Å"intragroup differences† (p.1242). Violence against women is cited as an example for this and it is pointed out that â€Å"violence that many women experience is often shaped by other dimensions of their identities, such as race and class† (Crenshaw, 1991, p.1242). One major lapse in feminist and race politics have been revealed here. It is shown that both these discourses happen in mutually exclusive realms whereas the social manifestations of both these identities in reality often overlap. With this preamble, the author (Crenshaw, 1991) has theoretically validated the identity of a new section, the colored wom en, which can be called an intersectional identity (p.1243).

Thursday, August 22, 2019

Manipulation Case Study Essay Example for Free

Manipulation Case Study Essay Who has manipulated my mind in relation to reality? I believe that society has manipulated my mind in relation to reality in some way because I think that reality is just a state of mind. The physical aspect of the things I can see, touch, taste, etc. make me believe that everything I encounter is factual. Also society says to believe only what you believe to be real and don’t believe in fantasy because you have no physical connections to imagination. How can I break free from the bonds of those who seek to manipulate me? I can break free the bonds of those who seek to manipulate me by choosing what to believe and to have an open mind when using critical thinking. I can use my logic when it relate how I receive information by make choose whether to let negative energy in my life affect me or choose to overcome it decide how I’m going to reaction to the situation. I believe that sometimes if people actually took the time think about things before they reacted on pure emotion then they can see that taking a few seconds think any negativity in their life they choose how they should react. An example when I’m driving and somebody cuts me off naturally I’m upset and wondering why this person would do something like. In some cases I want to speed next to the person in engage in an offensive gesture or go on verbal rant at that person but I usually take a second to think about it and realize maybe this person is in hurry or not pay attention while driving. By me choosing to restrain from getting in a road rage battle with that driver chose to the better person because at the end of the day we both are just trying to get to or destination. What preconceptions do I have in my life that might distort my vision of reality? The preconceptions that I have in my life that distorted my vision of reality is that all people are decent and kind. As a kid growing up I believe that all people were decent and kind because society was more civilized and simple. Now that I’m a adult I know that is not true at all because of how society is nowadays with in rapid increase in crimes such as murders, kidnappings, child molestations, etc. People have ability to be decent and kind but some choose to evil and cruel. Every person has the potential to be criminal because in today’s society have become desensitized.

Wednesday, August 21, 2019

Financial Highlights of John Lewis Performance Essay Example for Free

Financial Highlights of John Lewis Performance Essay Sales Sales are the activity within a business for the purchases of products and service. This is also the operating revenues that is earned by the company  by selling their products or services. Last year, the business was involved in an accounting scandal, and saw the departure of some senior executives. However the retail giant, which has more than 3,300 stores in the UK, had a better Christmas than expected. The sales over the holiday period were down just 0.3 percent on the year before and up 0. 1% if fuel sales are included. Overall, comparable sales for the three months to the beginning of January were down by 2.9%.Tescos chief executive, Dave Lewis, said the firm was facing the reality of the situation and was seeing the benefits of listening to our customers. Revenue Revenue are the amount of money that the business receives during a specific period which includes the discounts and deductions that are for returned merchandise Revenue is calculated by multiplying the price at which goods or services are sold by the number of units or amount sold. Tesco’s revenue increased from the years 2010 to 2011 from  £57,502m to  £61,174m. This infers to us that there would be an increase in the corporations stockholders equity and its assets. The revenues will increase the retained earnings section of stockholders equity. The assets that usually increase are cash or accounts receivable. Conversely within the years of 2012 to 2013 the business revenue decreased from  £64,541m to  £63,967. This indicates to us that the business reduced their pricing. However within 2013 and 2014 there was an increase within the revenue figures from  £63,967 to  £64,149. Profit Profit is the money that the business makes after accounting for all the expenses. This is a financial benefit that is realized when the amount of revenue gained from the business activity exceeds the expenses, costs and taxes needed to sustain the activity. Any profit that is gained goes to the businesss owners, who may or may not decide to spend it on the business. Tescos Britain’s biggest retailer Shares fell as much as 17 per cent to their lowest in around 14 years as it said trading profits for the year ending February 2015 would not exceed  £1.4bn. This is  £500m below current market forecasts of  £1.9bn. Debt Debt is the amount of money borrowed by one person from another. Many  corporations and individuals use debt as a method for making large purchases that they could not afford under normal circumstances. A debt arrangement gives the borrowing individual permission to borrow money under the condition that it is to be paid back at a later date, usually with interest. Within Tesco the debt decreased within the years of 2010 to 2013 from  £14.0b to  £13.5b because the business is paying off debts owed regularly which results in a positive cash flow. On the other hand the business debt increased within the years 2013 to 2014 from  £13.5b to  £14.5b. This is for the reason that the business are not paying off the liabilities that are owed. Pension A pension is a type of retirement plan, usually tax exempt, where an employer makes contributions toward a pool of funds set aside for an employees future benefit. The funds is then invested on the employees behalf, allowing the employee to receive benefits upon retirement. Philip Clarke and Laurie Mcllwee are members of the Tesco PLC pension scheme, which provides a pension up to two-thirds of base salary on retirement, normally at the age 60, dependent on service. Within the organisation each year’s pension earned before 1 June 2012 will be increased up to a maximum 5%. Turnover Turnover is the number of times an asset is replaced during a financial period. This would be the number of shares traded for a period as a percentage of the total shares in a portfolio or of an exchange. As we can see above, on Tesco profit and loss sheet there was an increase in the turnover from the years 2010 to 2011 from  £56910.0m to  £60455.0m. This indicates to us that Tesco has strong sales within this year as the business is re-stocking cash quickly and has a lower risk of becoming stuck with obsolete inventory. On the other hand within the years 2012 and 2013 there was a decrease in figures from  £63916.0m to  £63406.0m. This tells that the business is carrying too much inventory which suggest poor inventory  management and low sales.

Tuesday, August 20, 2019

The Mechanical Engineering And Metal Engineering Essay

The Mechanical Engineering And Metal Engineering Essay Metal fatigue is caused by repeated cycling of the load. It is a progressive localized damage due to fluctuating stresses and strains on the material. Metal fatigue cracks initiate and propagate in regions where the strain is most severe. This cyclic loading and crack initiation is represented using S-N curves. The Fig 1.1 consists of constant cyclic stress amplitude(S) which is applied to a specimen and the number of loading cycles (N) until the specimen fails is determined. The process fatigue failure is consists of three main stages. The first stage consists of initial crack initiation. The second stage consists of progressive crack growth across the part and the third and final stage consists of sudden fracture of the remaining cross section. The fatigue strength is the stress at which failure occurs for a given number of cycles, whereas the fatigue life is the number of cycles required material to fail. The most important concept of the S-N diagram is shown in Fig 1.1. This figure consists of S-N curves for Steel and Aluminium. (By Shawn M. Kelly) http://www.efunda.com/formulae/solid_mechanics/fatigue/images/fatigue_SN_01.gif Figure 1.1 S-N curves for steel and aluminium. The subject of fatigue testing is extensive, and is complicated by the important factors like the surface conditions of the specimen, the type of the stress variation, and the influence of the shape of the specimen on the stress flow. As it is known as that the highly polished specimens withstand better fatigue than the normal fatigue ones. The most damaging type of stress variation is the complete reversal, which is between the limit  ±Ãƒ Ã†â€™ for which the stress range is 2à Ã†â€™. Fluctuating stresses are less damaging, the standard case is between the limit 0 and +à Ã†â€™. For some materials such as aluminium, no endurance limit exists and therefore it should be planned lifetime of the structure to be less than the failure point. http://htmlimg1.scribdassets.com/izqlx4lamohzwzk/images/10-d0617ea942/000.jpg Figure 1.2 Fluctuating Stress Cycle. The above figure illustrates repeated stress cycle in which à Ã†â€™max (Rmax) is the maximum stress and à Ã†â€™min (Rmim) is the minimum stress and both are not equal. Here t is the time and à Ã†â€™a is the stress amplitude and à Ã†â€™m is the mean stress. In low fatigue cycle region (N In this experiment fatigue test for aluminium alloys of series 2000 have been conducted and described. S-N Curve Experiment for 6000 and 2000 Aluminium Alloys Series: The fatigue failure experiment is carried out for two different types of aluminium alloys i.e. 6082 and 2011 specimens. These experiments are carried in two different groups. A typical standard specimen is shown in Fig 1.3 as below. It is recommended to test at least 10 specimens of each type and they all must be cut from one length of the material. http://static.tecquipment.com/Products/RF1020_ALUMINIUM-FATIGUE-SPECIMEN.jpg Figure 1.3 Test Specimen. A set of bending stresses from 0.9 of the yield or proof stress to 0.4 of the ultimate strength is selected to match the number of the test specimens for the complete experiment. The setting up of the specimen on the machine is a reasonably simple operation which is done in proper methodology. The main object is to align the specimen and loading arm with the axis of rotation to eliminate stresses due to eccentric whirling of the specimen. Both in drive shaft and the loading arm chucks, loose collet grip is inserted. These inserts 9mm diameter ends of the test specimen are slid as shown in Fig. 1.4. http://www.twi.co.uk/twiimages/jk78f1.jpg Figure 1.4 Setting up of machine. ( by http://www.twi.co.uk/content/jk78.html) The collet is first tighten on the drive shaft chuck so that so that about 1 mm shoulder shows between the start of the neck and the face of the collet of the specimen. Then the loading arm is pushed on to the end of the specimen and adjusts the collet to give a sliding fit. The position of loading the loading arm is in such a way that the dimension of 109.5 mm is attained from the rear face of the bearing housing to the adjacent end of the neck of the specimen as shown in Fig 1.4 and finally tight the collet with the spanner. The specimen is rotated to check that the end of the cantilever run axially otherwise the specimen must get bend and can be discarded. Bearing Drive shaft and bearing Electric motor Chuck in which specimen is fitted. ON/OFF SwitchC:UsersasimDesktopall folderpicsmaterialsimagesattachments_16_12_2010DSC01501.JPG Figure 1.4 Rotating Fatigue Machine The counterbalance and load hangers should be ensured are in place. Switch motor ON and OFF to verify smooth running. The bending stress for the test is selected and required load or weight is applied on the load hanger. The revolution counter is set to zero before starting the machine and safety guard is used over the apparatus. The fracture time which might occur is estimated and noted. Endurance Limit: The stress value below which the material will withstand many number of load cycles. It is also known as fatigue limit. The stress level below which a specimen will withstand cyclic stress indefinitely without exhibiting fatigue failure. Rigid, elastic, low damping materials such as thermosetting plastics and some crystalline thermoplastics do not exhibit an endurance limit. Also known as  FATIGUE LIMIT.   (CRC Press LLC 1989) Ultimate stress: It is defined as the maximum/ultimate load under which a specimen breaks or fails. Stress corresponding to ultimate load is ultimate stress. Mean Stress: It is defined as the algebraic sum of maximum and minimum stress divided by 2. Ultimate Tensile Strength: In the given experiment ultimate tensile strength is calculated using the following formula p. Where p is the load applied to the material and is the stress. Recorded Data and Graph for 6000 series: Sample No. Load (N) Bending Stress (MPa) Result No. of Cycle Results (Fail/No- Fail) 1 11.25 225 21400 fail 2 10.6 212 114800 fail 3 9.95 199 115300 fail 4 9.3 186 293800 fail 5 8.65 173 161000 fail 6 8 160 184700 fail 7 7.35 147 905100 fail 8 6.7 134 2411100 fail 9 6.05 121 2765800 fail 10 5.9 118 3156700 fail Recorded Data and Graph for 2000 series: Sample No. Load (N) Bending Stress (MPa) Result No. of cycles (x100) Result (Fail/Not-fail) 1 13.5 270 95 Fail 2 12 240 407 Fail 3 10.5 210 482 Fail 4 9 180 1948 Fail 5 8.25 165 1781 Fail 6 7.5 150 2662 Fail 7 7.0 140 2165 Fail 8 6.0 120 4916 Fail 9 5.6 112 19970 Fail 10 5.2 104 More than 107 Not-fail 11 5 100 10 533 Fail 12 4.8 96 More than 107 Not-fail 13 4.6 92 14 4.6 92 More than 107 Not-fail 15 4 80 More than 107 Not-fail 2. Non-Destructive Testing Methods: 2.1 Introduction: Non-destructive testing (NDT) is a wide range of analysis technique used in science and industries to evaluate the properties of material or component and to detect the flaws in the material without causing damage. The non-destructive testing is the testing of the materials used to find surface or internal flaws or metallurgical conditions without interfering in the integrity of the materials. The flaw includes cracks or inclusions in welds and castings, or variations in structural properties which may lead to loss of strength and finally failure of materials. Non-destructive testing is used for measurement of components and spacing and for the measurement of physical properties such as internal stress and hardness. It is also used for in-service inspection and for conditions monitoring of operating plants. It is also used to look for sign of wear or internal changes on airplanes in aircraft industries. The NDT method is also a function part of quality control which is based on sampl ing analysis, this method is not just for rejecting the substandard material but gives assurance that it is good. The common types of Non-Destructive Testing are stated as follows: Magnetic Particle Inspection. Figure 2.1 Magnetic Particle Testing http://www.azom.com/work/8is7fjkADJ5v0JQByKTw_files/image003.gif Radiography Inspection. Figure 2.2 Radiography Testing. Ultrasonic Testing. Figure 2.3 Ultrasonic Testing. Liquid Penetrant Testing. Figure 2.4 Liquid Penetrant Testing. http://www.twi.co.uk/twiimages/ksijm001f1.gif Eddy Current Testing and Electro Magnetic Testing. Figure 2.5 Electro Magnetic Testing.http://www.eurondt.com/index_2.gif There are different types of non-destructive testing used for removing flaws as shown above but two main types of NDT on which experiments are perform are Magnetic particle testing and Ultrasonic Testing. 2.2 Magnetic Particle Testing: Introduction: Magnetic particle testing is type of non-destructive testing which is used for the detection of surface and near-surface flaws in the ferromagnetic materials and it is basically used for crack detection. Such flaws present in the magnetized part will cause a magnetic field, i.e. flux, to leave the part. It is however same as if there is a surface-breaking flaw in the specimen, the magnetic field is distorted, causing local magnetic flux leakage around the flaw. If the magnetic particles are applied to the surface of this specimen, the surface is covered by very fine iron particles and they will be held in the place by the flux leakage to give a visual indication. Figure 2.6 Deflection in the magnetic flux.http://www.ndt-ed.org/GeneralResources/MethodSummary/MT1.jpg http://www.milinc.com/images/magpartimgs/magpartdiag1.gif Thus a crack is indicated as a line or iron powder particles on the surface. The method of MPT is applicable to all metals which can be strongly magnetised such as ferritic steels, irons and some other alloys but not generally to austenitic steels. The modern equipments generate the magnetic field electrically either directly or indirectly. In direct method high ampere of current is passed through the specimen and magnetic flux is generated at right angle to the current flow. Therefore current flow is in the same direction of suspect defect. If this method is not possible to carry out because of the orientation of the defect, then the indirect method is used. This consists of two forms: Passing high current through a coil that encircles the specimen. Making the test piece form part of a yoke, this is surrounded by a current carrying coil. The effect is to pass magnetic flux along the part to reveal transverse and circumferential defects. Flux: It is a term which is used to refer the amount of magnetic field that exist at specific point within that field. It is measured in Webers. Flux Density: It is an indication of the strength of the magnetic field. It is represented by the lines of forces which are surrounded around the magnetic circuit, where the lines are closer to the flux. It is measured in Webbers/M2 or Telsa. Magnetic lines of force: These lines of force are imaginary lines which describes the path a free north pole would take in a magnetic field. These lines can be plotted using a compass. Experimental Procedure: Pump switch.The equipment used for performing the experiment is known as Johnson Allen NDT (SBU 2000). It should be sited on a firm concrete allowing access for servicing. The specimen provided contains five holes in it. The equipment should be connected to a 230 volt AC, 50Hz, 16 Amp power supply and Quick blow fuses should not be used. Connect Footswitch, Pump, and UV Light via socket to the equipment. Turn main supply on at the wall isolator. Turn the UV light ON and allow 10 mins to warm up. Slide out the ink hopper to within 75mm of the top flange with the Fluorescent Magnetic Ink and slide in the hopper gently. Turn the agitation ON and dispensing pump using the twist switch on the right of equipment. Figure 2.7 Magnetic Particles Testing Machine. Headstocks. Ink spray. Clamping knobs. C.F. control knob. Ammeter ON/OFF Switch.C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0049.JPG Headstocks can be adjusted using the Clamping Knobs at the base. Once specimen is inserted and left side headstock is fixed then the specimen is ready to be tested. AC is current is used for surface defect and HWDC is used for all defect, so select the HWDC. Check the current control dial is turned to minimum. Experimental Precautions: The hole inside the given specimen should be clear otherwise the crack line does not come properly. Headstocks should be regularly checked. The specimen should be cleaned properly to prevent arcing and pitting on the surface. Circuits should be check regularly before performing any operation. Experimental Results: SpecimenThe given specimen contains 5 holes in it. The specimen is adjusted and fixed between the headstocks as shown in the figure below. Before performing the experiment the specimen should be clean properly other the line is not visible. As the hole was not clear and contains ink in it so the defect line is not obtained on the specimen. This can be seen in the figure below. Figure 2.8 Specimen without defect line Headstocks Ink spray.C:UsersasimDesktopall folderpicsmaterialsimagesattachments_16_12_2010DSC01541.JPG Then the holes are clean, and the experiment is performed again. When it is clean, the two defect lines are visible on the specimen. Hence, as the lines are seen on the specimen it can considered that it contains flaws in it. This works under the principle of right hand rule and so specimen has to be adjusted perpendicular to the headstocks so flux travel properly from the specimen and flaw. Testing Specimen. Defect lines. Figure 2.8 Specimen with visible defect line.C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0060.JPG Advantages of Magnetic Particles Testing: It gives instant result and rapid inspection can be done for large surfaces. It is simple and easy to conduct. It detects a variety of surface and sub surface flaws, such as crack, porosity, inclusions, shrinkage, laps etc. Surface preparation is less critical than it is penetrant inspection. Sensitivity of testing can be specified and checked. It is economically cheap. Disadvantages of Magnetic Particles Testing: High currents applied to the components may cause damage. Smooth surface is required for application of this method. Materials which are tested must be ferromagnetic. Deep cracks or flaws are not detected. Materials may need to be demagnetized. Equipment is bulky and heavy. Material or part permeability may affect results. High power supply is needed for low surface. 2.3 Ultrasonic Testing: Introduction: Ultrasonic testing is a type of non-destructive testing method that uses high frequency sound waves (ultrasonic) which are above the range of human hearing and they are used to measure the geometric and physical properties of the materials. Ultrasonic waves travels at different velocities in different materials. There are different ways of sound travels through the material. One type of sound wave is called as compression or longitudinal travels which is at about 330m/s in air and 6400m/s in aluminium and approximately 5960m/s for steel. Figure 2.9 Ultrasonic Testing.http://www.energyworkforce.net/wp-content/uploads/ut1.jpg The pulsed beams of the ultrasound are used in a simplest instrument and a single probe (transducer) which is hand-held is paced on the surface of the specimen. An oscilloscope is connected to the probe which displays with the time-base the time that requires for an ultrasonic pulse to travel through the reflector which can be flaw, black surface etc. The height of the reflected pulse is related to the flaw size as seen from the transmitter probe which is displayed on oscilloscope screen. A single probe acts as both transmitter and receiver and hence the inspection can be done from one side of the specimen. Large grain material such as austenitic steel welding, copper casting etc., produce severe attenuation and are difficult to test but fine grain material such as forged material can be tested easily. Using the indication on the oscilloscope the size of the flaw can be determined. Ultrasonic attenuation and ultrasonic velocity measurements are used to study various material properti es. Experimental Procedure: A typical ultrasonic testing system consists of several functional units such as: Pulser/receiver. Transducer. Oscilloscope. Connecting wires. Couplant. Mild steel material (specimen). A pulser is an electronic device that can produce high voltage electrical pulses. From the high voltage pulses, transducer generates high frequency ultrasonic energy. This sound energy propagates through the material in the form of waves. Couplant. Transducer. Oscilloscope Figure 2.10 Setting up of Ultrasonic Testing.C:UsersasimDesktopall folderpicsmaterialsimagesattachments_16_12_2010DSC01547.JPGC:UsersasimDesktopall folderpicsmaterialsimagesattachments_16_12_2010DSC01545.JPG Mild steel specimen. Defects Display Screen The left side figure shows the cathode ray oscilloscope and the right side figure shows the mild steel material on the ultrasonic test is conducted. The given specimen was of mild steel with five holes in it. Before starting the experiment, the specimen should be properly clean. Then apply a couplant on it. Start the cathode ray oscilloscope. There are different button on oscilloscope such as gain, light, velocity, angle, dialog etc. as shown in figure below. Figure 2.11 various buttons on oscilloscope.C:UsersasimDesktopall folderpicsmaterialsimagesultrasonic8122010(002).jpg So it is adjusted in such a way that the deflection should be visible. The transducer is connected to the oscilloscope with the help of connecting wires. Then this transducer is placed on the specimen for testing the flaws in it. Experimental Observation: When the transducer is placed on the specimen it emits ultrasonic waves from the material (specimen). When the probe is placed on specimen it gives a very nice and high peak on the oscilloscope as shown in the below figure. It means that the ultrasonic waves travel easily from that part of the specimen and hence it does not have any flaw in that part. Figure 2.12 High peak signal in nice surface.C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0065.JPG C:UsersasimDesktopall folderpicsmaterialsimagesultrasonicP081210_11.230001.jpg Similarly, when the probe is moved further on it can be seen in the oscilloscope that the highest peak is coming down and it nearly become nil or very low. It means that the high frequency waves are reflected. Hence it can be observed that, there is a flaw in that part of the specimen. It is the same part under which a big hole is there. Figure 2.13 Low peak signal in defective part.C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0081.JPG C:UsersasimDesktopall folderpicsmaterialsimagesattachments_16_12_2010DSC01545.JPG Hence, from the above two figure it can be concluded that when there is high peak in oscilloscope there is no flaw at that part and similarly when the high peak decreases to low it means that part contains some flaw in it. Advantages of Ultrasonic Testing: The measurement is superior to other NDT methods. It is sensitive to both surface and subsurface discontinuities. It requires very minimal part preparations. It is highly accurate in determining reflector position and estimating size and shape. As the electronic equipment as used it give instantaneous results. It requires only single-sided access when the pulse-echo technique is used. It can also be used for other purposes such as thickness measurement etc. Disadvantages of Ultrasonic Testing: It normally requires a coupling medium to promote the transfer of sound energy into the test specimen. Those materials which are rough, very small, irregular in shape, thin or not homogeneous are very difficult to test. Surface must be accessible to transmit ultrasound. Cast iron and other grained materials are difficult to test due to their low sound transmission and high signal noise. Linear defects oriented parallel to the sound beam may go undetected. Feedback and Evaluation: S-N curve: The experiment S-N curve is used to determine the endurance fatigue limit of the material used in automotive industries. The given specimens were of aluminium alloys. There were two series of aluminium alloys i.e. 6000 series and 2000 series on which experiments are performed. Ten samples of each specimen were given. This experiment was performed in two groups. One group perform the experiment on 6082 specimen and other group perform the experiment on 2011 specimen. In this experiment weights are taken in Newton and the number of cycles is shown on the machine. Corresponding to this stress/load (S) and number of cycles (N), S-N curve is plotted. When the load is high it number of cycles is low and when the load is decreased its number of cycles increases. This is shown in graphs below. This is a S-N curve graph for 6011 aluminium alloy (specimen). From the above graph it can be seen that at high stress/load i.e. 225 MPa or 11.25N. The number of cycles is 21400. As the stress goes on increasing the number of cycles goes on decreasing. Hence the endurance fatigue limit varies at different load for the same specimen. When the specimen fails it is taken out from the chuck and it can be checked microscope and the cracks can be seen properly. From this the physical properties of the material can be checked and the fatigue limit can be obtained. There are some microscopic images of specimens, they are as follows: Sample 1 at 11.25N load. C:UsersasimDesktopall folderpicsmaterialsimagesultrasonicsamplemicroscopicimages- sncurveSample1_1.JPGC:UsersasimDesktopall folderpicsmaterialsimagesultrasonicsamplemicroscopicimages- sncurveSample1_2.JPG Sample 2 at 10.6N load. C:UsersasimDesktopall folderpicsmaterialsimagesultrasonicsamplemicroscopicimages- sncurveSample2_1.JPGC:UsersasimDesktopall folderpicsmaterialsimagesultrasonicsamplemicroscopicimages- sncurveSample2_2.JPG There are many more microscopic images which look similar to the above images and it fails at different loads. The below figure is of the specimen before experiment. http://static.tecquipment.com/Products/RF1020_ALUMINIUM-FATIGUE-SPECIMEN.jpg This specimen is fixed between the chucks and when the experiment is performed at different loads the specimen which is fixed between the chuck breaks. This is shown in the figure below. C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0040.JPG It can be clearly seen from the previous figure that the specimen breaks from its middle. First the crack propagates in it and then its finally fails. The graph below is the S-N curve graph for 2011 aluminium alloy specimen which is experimented by other group. This graph start from 270Mpa and the applied on the specimen is 13.5 N and therefore the number of cycles perform by the specimen is less i.e. 9500. These two specimens cannot be compared as both the group has taken different values of stress and therefore the number of cycles are different both the specimens. From the given ten samples, the discussion of the fatigue limit is nearly impossible as we find the scatter point graph not a perfect curve of S-N. For establishing the endurance fatigue limit of both the specimens more experiments must be conducted on it. Also the specimen should be properly fixed in the chuck otherwise it fails in somewhere before the expected value. Magnetic Particles Testing: This experiment is performed to check the flaws i.e. cracks, holes, black surface of the materials. This experiment comes under non-destructive testing. A specimen of mild steel is given and it contains five holes in it. This specimen is fixed in Johnson Allen NDT machine. This specimen is fixed between the headstocks of the machine. The specimen is fixed perpendicular to the headstocks. The perpendicular arrangement of headstock and specimen is done because this machine works under the principle of right hand rule and it generates flux into the specimen. This flux passes through the material. When there is any flaw into the material the flux gets affected and a black line of iron particles is seen on the surface of the material. In this experiment also the specimen contains five holes in it and a black line of iron particles is seen on the surface of the material. The current is control with the help of C.F. control switch. The black defect line on the specimen can be seen in figure below. The amount of flux running through the specimen can be measured with the help of ammeter. But the ammeter in the machine under which this testing is performed was not working. So the exact amount of flux generated in specimen cannot be measured. The ammeter and C.F. control switch is shown in the figure below. C.F. control switch. AmmeterC:UsersasimDesktopall folderpicsmaterialsimagesIMG_0045.JPG Ultrasonic testing: This type of testing is also used to detect flaws and crack inside the material without damaging it. The specimen provided is a mild steel slab and it contains holes in it. It can be seen that when there is no flaw inside the specimen it shows high peak on the oscilloscope and similarly when there is any flaw the ultrasonic waves get reflected and the high peak decreases to low peak. This is clearly in figures below. C:UsersasimDesktopall folderpicsmaterialsimagesIMG_0065.JPGC:UsersasimDesktopall folderpicsmaterialsimagesIMG_0081.JPG Conclusion: From the above experiments we can conclude that S-N curve is best method to determine the fatigue limit but it cant be done using ten samples as it does not gives the proper curve graph for the specimen. Magnetic Particle Testing is a good way of finding flaws from the materials without damaging it but the machine is not that comfortable and more precautions must be used before using it otherwise the flaws are not detected. Similarly Ultrasonic Testing is a good way cracks and other flaws detecting and these are used in aircraft industries. Referencing: Mark Wilcox and George Downes, A brief description of NDT techniques Available at: http://www.turkndt.org/sub/makale/ornek/a%20brief%20description%20of%20NDT.pdf [Accessed on:3 Dec 2010] www.ndted.org.com NDT Method Summary Available at: http://www.ndt-ed.org/GeneralResources/MethodSummary/MethodSummary.htm [Accessed on:12 Dec 2010] www.insight-ndt.com (2007). Qualiron ductile iron metal quality tester. Available: http://www.insight-ndt.com/ultrasonic/qualiron.html. [Last accessed 3rd dec 2010.] www.NDT.net Non-destructive Material Testing with Ultrasonics Introduction to the Basic Principles Available at: http://www.ndt.net/article/v05n09/berke/berke1.htm [Accessed on:15 Dec 2010] www.materialsengineer.com (2007) Metallurgical Fatigue Failures Available at http://www.materialsengineer.com/CA-fatigue.htm [Last accessed on 3rd Dec 2010] www.sv.vt.edu (1997). By Shawn M. Kelly, Fatigue, Available at http://www.sv.vt.edu/classes/MSE2094_NoteBook/97ClassProj/anal/kelly/fatigue.html [Accessed on 6 Dec 2010]. www.scribd.com Fatigue Failure Available at http://www.scribd.com/doc/29476995/fatigue-failure [Accessed on 8 Dec]. www.key-to-metals.com.cn (99-2000) Fatigue of metals (stress cycles) Available at http://www.key-to-metals.com.cn/page.aspx?ID=CheckArticlesite=ktsNM=281 [Accessed on 8 Dec]. www.twi.co.uk (2005) Fatigue Testing Available at http://www.twi.co.uk/content/jk78.html [Accessed on 12 Dec]. www.azom.com (2010) Non-destructive Testing-Surface Examination Techniques. http://www.azom.com/Details.asp?ArticleID=522 [Accessed on 13 Dec]. www.energyworkforce.net (2010) Principles of Ultrasonic Testing. Available at http://www.energyworkforce.net/?p=126 [Accessed on 16 Dec].

Monday, August 19, 2019

Fractals: The Organization of Chaos :: Mathematics Geometry Essays

Fractals: The Organization of Chaos Please ignore the references to pictures or figures. I no longer have them, so I could not include them on this page. Thanks. Fractals are a relatively new concept in geometry. Most concepts for Euclidean geomtery, the division of geometry which deals with lines, circles, triangles, and other standard shapes, stem from the Late Greek and Early Rioman times. Considering the age of mathematics, the study of fractals is new becasue it dates to the beginning of this century. However, the age of computers brought about an explosion into this yet untamed universe of math. As Heinz-Otto Peitgen and Dietmar Saupe remark in the preface for The Science of Fractal Images, "Computer graphics has played an essential role both in its development and rapidly growing popularity" (V). Before this, mathematicians could only visualize what they were discussing (Mandelbrot, Fractals: Form, Chance, and Dimension 2). But now, fractals are the mathematician's answer to chaos and therefore can be used to help scientists better understand nuature and the universe. Scientists can define any structure from a snowflake to a mountain o r even an entire planet with this new division in Mathematics. Thus, fractals define our universe. Benoit B. Mandelbrot is a key figure behind the rise of this new science. A Professor of mathematical Sciences at Yale and an IBM Fellow, Mandelbrot is the man who coined the term "fractal" in 1975. Mathematicians, such as Gaston Julia, only defined them as sets before this and could only give properties of these sets. Also, there was no way for these early fractal researchers to see what they were hypothesizing about. As Mandelbrot states in The Fractal Geometry of Nature, "I coined fractal from the Latin adjective fractus. The corresponding Latin verb frangere means 'to break...'" (4). Mandelbrot used this particular root because of how he defines fractals. Unlike Euclidean geometry, which has its figures in a particular dimension (e.g. a square is two-dimensional), fractals have fractional dimensions. They do not exist in just one dimension but can encompass part of another. For example, as Mort La Brecque states in his article on fractals in the Academic American Encyclopedia "a natural fractal of fractal dimension 2.8 ... would be a spongelike shape that is nearly three dimensional in its appearance. A natural fractal of fractal dimension 2.2 would be a much smoother object that just misses being flat" (105-106, Mandelbrot "Fractals").

The High Price of Urban Sprawl Essay -- Urbanization Urban Essays

Urban sprawl is a social pattern describing the way cities continue to grow outward uncontrollably. People who do not want to live in an urban atmosphere often seek refuge in suburban areas that have access to metropolitan areas. As more people follow this trend the suburban areas slowly become developed and new areas must be sought for people to inhabit. This leaves some city workers commuting in trains, cars, or even buses for hours. Urban sprawl is not the luxury that it seems to be but actually a social pattern with a great deal of costs. Although people who submit to urban sprawl believe they are getting the best of both worlds, working in the center of development while also living away from it, they also suffer great losses. Land is used improperly, the environment is damaged, and a long and expensive commute is created. While it seems that living away from the city is worthwhile to people in the present, the benefits come with some very high costs. Some people who deal with urban sprawl in the northeast United States make very long commutes from New Jersey to New York City. It is not uncommon for people to commute up to one hundred miles one way to get to work. No matter the form of transportation this proves to be a very long trip twice a day five days a week. Traffic is inevitable with many other people going across the George Washington Bridge, or taking major highways such as the New Jersey Turnpike into New York. According to the 2000 US Census Bureau Statistical Abstract, miles driven to work has been on a slow rise in the United states since 1969. Info from Census Bureau: 1969 1990 1995 MILES Home to Work- 4,183 ... ...me than others but still present for all. Urban sprawl is a phenomenon that undoubtedly comes with many costs, however benefits also exist. In terms of a cost benefit analysis, the answer to the question, â€Å"Is it really worth it?† lies in the individual. Works Cited Ciscel, David H. The Economics of Urban Sprawl: Inefficiency as a Core Feature of Metropolitan Growth. Journal of Economic Issue, Jun 2001, Vol. 35 Issue 2, p405, 9p Gordon, Peter and Richardson, Harry. Critiquing Sprawls Critiques: Policy Analysis, January 24, 2000 Mckee, David and Smith, Gerald. Environmental Diseconomies of Urban Expansion. American Journal of Economics and Sociology Sheehan, Molly O’ Merar. Cars Drive Up the Costs of URBAN SPRAWL. USA Today Magazine, 20020101, Vol. 130, Issue 2680 US Census Bureau, Statistical Abstract of the United States; 2000, p631, 632

Sunday, August 18, 2019

Organizational Behavior Essay -- essays research papers

Organizational Behavior: A Case of Effective Management   Ã‚  Ã‚  Ã‚  Ã‚   â€Å"Organizational structure is the formal system of task and reporting relationships that controls, coordinates, and motivates employees so that they cooperate and work together to achieve the organization’s goals†. (George et al, 2002). The importance of structure can’t be stressed enough. Having an organizational structure ensures that each member of the organization has the correct goals of their particular department set. A good structure will give people the motivation needed to achieve those goals, and enhance their performance. As discussed in our text, in order to encourage work, cooperation, and the drive needed from employees, an organization should have some sort of organizational structure. Whether a functional structure, a divisional structure, a network structure, or even a matrix structure, every corporation must have one type to achieve the directives set forth by their mission statement. A strong structure essentially changes the way people work, and the results of their work ethics will produce quality work. If we look at the Aberdeen plant, we see what I believe to be, a functional structure. This structure, that Lancaster as developed, has proven to be quite a success. Each employee is a member of a group, and each group has a leader that has been chosen by the team members. If we try to put Aberdeen in an organizational chart, it will look something like this: Then, from the team leaders, come the members of each group, and information is shared between everyone within the hierarchy. This is what forms the trust needed, and helps coordinate people, and encourages motivation. At Green River, this type of structure can be implemented, but not without doing away with the union. The union, in essence, has its own hierarchy within the union itself. Here, at Green river, I can see more of a divisional structure with a concentration on the product structure, or quite possibly a market structure. Green River is part of Alkali Chemicals, which is a division of FMC that supplied to many different areas of the market. Its goal was to produce sodium-based chemicals to the detergent industry, the glass industry, and large commercial chemical plants (Clawson et al, 2003). This type of structure does not allow for much group interactivity as a formal structure ... ...in the organizational goals. Having done this, the organization can build a strong culture, and increase the performance of its employees. At Green River, the culture is built on an interactive management style from Dailey. He has built high levels of trust with his employees, and he is always willing to share information with them. This type of culture has proven to be successful in his plant. If he wants to improve the culture, then maybe he can try to do as Aberdeen and have employee picnics and such, and having them bring their families. Or, Dailey can incorporate a new code of ethics. Make the union members responsible for their own actions, and promote the fact that he will always be there to offer support if anyone has problems to deal with, professionally or personally. Promote the company as being a family unit. This can build a strong relationship with both organizations†¦the union organization and Green River management. References Clawson, J. (2003). Custom business resources. Custom ed.: Prentice Hall. George, Jennifer M., & Jones, Gareth R. (). Organizational behavior. 3rd ed. Upper Saddle River, New: Prentice Hall.  Ã‚  Ã‚  Ã‚  Ã‚  

Saturday, August 17, 2019

Europe in World History Essay

Early Modern Europe is the term used to refer to a part of the history of Europe which began in 1648 following the last days of the Treaty of Westphalia and Thirty Years War. The war started due to some religious reasons. On the other hand, during the course of war, the battle focused on a political struggle between the states surrounding the Holy Roman Empire (Eusanz Organization, 2002). What was involved initially was the Austrian Habsburgs because of religious reasons supporting the Catholic side. On the other hand, there was an intervention on the part of Sweden on the Protestant side. France, then, which was a Catholic monarchy, went against Austria for political reasons. However, in the Treaty of Westphalia, the priorities of the powers were not religious but purely political in nature. France or Austria were not able to put up with each other, so these two nations decided to keep a historically fragmented division of the HRE in a number of weak and small states (Eusanz Organization, 2002). The only way to create peace between these powers was a balance of power. All three powerful states in Europe have origins in the feudal system. Feudal aristocracies exercised political power. Modernization and the progressions involved with it gave birth to a class of merchants and craftsmen which became a part of the middle class. The members of the middle class became active in trade which led to surplus increase. The role that the middle class played was in each of the state. They were scattered along the areas of Amsterdam, London and Paris which were bases of economic growth. Of the three locations, Paris had experienced the least degree of modernization, and Amsterdam the most. By the 17th century, Amsterdam had replaced Antwerp as the leading commercial city of Europe, reflecting the leading role that the Dutch had taken in commerce, shipbuilding, fishing and overseas exploration. London, the major seaport serving England’s commerce, was also prominent because of extensive trading contacts with the Lowlands dating back to medieval times, whereas Paris had become significant primarily as the political center of France rather than for commercial reasons. All these explain how the history of Europe alone has changed the history of the world as a whole (Eusanz Organization, 2002). Europe’s role in world history has always been an issue to scholars and especially to historians who always claim to put Europe it a place where it should rightfully be. Another even in the history of Europe was its landmass. The landmass of Europe alone already has a major role in world history. The Afro-Eurasian landmass, coming from South East Asia to North Africa covered various civilizations for 5,000 years which were all home to either pastoral nomadism or agrarian empires. China, India, Kushan Empire, Parthian Empire and the Roman Empire all dominated Eurasia. There were a lot of re-configurations which led to the Roman Empire adapting Christianity, the expansion of Islam, collapse of Persia and China being conquered by the Tang Dynasty. The role of Europe in these developments was that it stood as a frontier society. Christianized and Romanized barbarians constituted Europe during these times. Europe was even quarantined due to the fact that it did not succumb to the major trends of Buddhism’s intellectual advances and Islamic civilization (except for Spain). Along with the transformation of the other neighboring nations came Europe being a new creation itself. When Charlemagne was crowned, it was the sign of European civilization, which mirrored the sign of Islamic civilization when Muhammed finally preached Islam. The history of Europe clearly shows that it constantly expanded all throughout the years. Expansion definitely succeeded when the North East and Spain was conquered. Byzantium Empire was destroyed and Ottoman invasion began. Europe was also successful at developing its culture without the influence of other external factors because it was able to get away with Mongol’s worst excesses. Europe, unlike other countries, was not a successful and rich civilization during these years when it comes to achievements. Then again, Europe was able to expand when Little Ice Age and the Black Death ended. In terms of market and trade, Europe got some resources from India and China. European countries wanted to get into Eurasia’s trading network. It can not be denied the Europe had a small population during those times. Then again, its power was still very enormous. It has a big impact on world history, let its cultural patterns alone when it comes to politics. Secular politics was very well understood by Europe. European civilization deviated from the norms established by Eurasia. These are just among the many proofs that Europe played an important role in world history just by standing on its own and not allowing itself to be influenced by other nations. These factors made Europe a significant head start over other nations in the world. In fact, a lot of societies in the world today have derived its systems, be it economic or political, from the civilization of Europe. These societies were quickly able to approach the time when the investment’s marginal returns justified the expenditure that was continuously expanding. It can not be denied that the complexity level in Europe was high and was once proved to be unsustainable, but this didn’t keep Europe from achieving all the things it has achieved. The history of Europe was not always smooth. At time, it was not topsy-turvy and people suffered a lot, too. Then again, such case is not unique to Europe. Other civilizations in the world had been through the same dilemma, and others, even worse, especially the major ones. However, the situations and the history of European civilization alone make it a unique country from all the others. Its history made its achievements different from the others. There had been wars, and it doesn’t matter who won or lost. After all, the people who say negative things about European civilization are the same people who are claiming the rich heritage Europe has to offer.

Friday, August 16, 2019

American Idiot Essay

The song that I chose to write about is titled American Idiot by Green Day. This song was on Green Day’s album titled American Idiot. This album was originally released in 2004. American Idiot, the song, peaked at number 61 on the Billboard Hot 100. My reason for choosing this song is that it talks about how the media runs society and how people shouldn’t let the media run their lives. The main social issue that is talked about in this song is how the media runs our lives and society. One of the lines in the song is â€Å"Don’t wanna be an American idiot, one nation controlled by the media. † This line refers to how people in America rely heavily on the media for everything. They trust every word that is printed in a newspaper or magazine or said on television without question. People hang on every word that is pumped through the media. I don’t consider this to be a personal problem because it refers to all people being controlled by the media. It is not as if the singer in the song is the only one that the media affects. Media is worldwide ways of letting people know what is going on around them. What Billy Joe Armstrong is saying throughout this song is that people need to realize is that not everything that a person hears is necessarily true and people should not panic just because of what the news says. Green Day is an American rock band that was formed in 1987. the group consists of three members: Billy Joe Armstrong(vocals), Tre` Cool(drums), and Mike Dirnt(bass). In 1988, they signed to Lookout Records and then in 1989 they released their first EP titled 1,000 Hours. However, the band didn’t have much success until it released the album Kerplunk in 1993. After Kerplunk’s success, Green Day proceeded to leave Lookout Records and sign with Reprise Records. In 1994, they released their first major label debut, Dookie. Over the next few years, Green Day would have much success but then decided to take a break in 1996. They returned in 1997. When they returned, they began to work on a new full-length album. This album was entitled Nimrod and was released in October of 1997. This album deviated from their normally pop-punk style of music and gave listeners a variety of music. They didn’t release another album until 2000 when they released Warning which further continued their new sound that they started with Nimrod. After releasing Warning, they were nominated for 8 awards in the California Music Awards. They won all eight awards. The band then continued their success over the next few years. In 2004 the band released American Idiot. And then in 2006 they won the Grammy for record of the year because of the track Boulevard of Broken Dreams which spent 16 weeks at the top of the charts. The lyrics to American Idiot are as follows: â€Å"Don’t wanna be an American idiot. Don’t want a nation under the new mania. And can you hear the sound of hysteria? The subliminal mindfuck America. Welcome to a new kind of tension. All across the alienation. Everything isn’t meant to be okay. Television dreams of tomorrow. We’re not the ones who’re meant to follow. For that’s enough to argue. Well maybe I’m the faggot America. I’m not a part of a redneck agenda. Now everybody do the propaganda. And sing along in the age of paranoia. Welcome to a new kind of tension. All across the alienation. Everything isn’t meant to be okay. Television dreams of tomorrow. We’re not the ones who’re meant to follow. For that’s enough to argue. Don’t wanna be an American idiot. One nation controlled by the media. Information age of hysteria. It’s calling out to idiot America. Welcome to a new kind of tension. All across the alienation. Everything isn’t meant to be okay. Television dreams of tomorrow. We’re not the ones who’re meant to follow. For that’s enough to argue. †

Thursday, August 15, 2019

Apple Inc: Analysis of Financial Statement Essay

I chose Apple for my course project mainly based on the fact that they release all their records to the public and they have excellent accounting practices. Their paper work is easy to read and follow and based on their records they have an endless amount of revenue in the billions. As we have discussed about Apple in class I was very intrigued how they looked in the books on a specific level of detail and this course project was the perfect way to take initiative to find out just how their numbers actually add up answering the following questions. 1. What amount of deferred tax assets or deferred tax liabilities are on the two most recent years on the balance sheet? What gives rise to these deferred taxes? What information is disclosed in the footnotes related to deferred taxes? Please define a deferred tax asset and deferred tax liability. At year end September 24 2011 the balance sheet shows following amount of deferred tax assets and liabilities: Deferred tax asset is arising due to deductible temporary differences, tax losses, and tax credits of $3.2Billion and deferred tax liabilities of $9.2Billion. Deferred revenue is recorded when the company receives payments of their products in advance or for the performance of services. It includes amount for unspecified and specified software upgrade rights and non-software services that are attached to the products of the company. It is disclosed in the footnotes that Deferred tax assets and liabilities shows the effects of tax losses, credits, and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of current assets and liabilities and their respective tax bases and are measured using en-acted tax rates that apply to their taxable income in the years in which these temporary differences are expected to be recovered or settled. Footnotes also states that company records a valuation allowance in order to reduce the def erred tax asset to the amount it thinks cannot be realized. Deferred tax asset: Deferred tax asset is defined as reduction in company’s future taxes as the company has already paid for these taxes in past. It is like a prepaid tax. It is used to reduce later period’s income taxes. Deferred tax liability: Deferred tax liability is defined as liability that the company owes but they don’t have to pay it in the current time but will be due in some future time. This often results due to difference in tax regulations and accounting practices. 2. What temporary and permanent differences does the company disclose in its footnotes? What are some other examples of temporary and permanent differences? Operating loss to carry forward /carry forward: The company had unrecognized tax benefits of 1.4 billion Guidelines for carry forwards and carrybacks: Tax law allows corporation to carry forward loss up to 20 years and they can carryback tax losses only up to 2 years. A carry forward can be used to reduce future income and in the end reducing future tax payments. 4. Does the company have a defined benefit or defined contribution plan? What are the key elements of the plan discussed in the footnotes? What amounts on the balance sheet relate to this plan? What are the differences between defined benefit and defined contribution plans? Employee contribution plan: The key element discuss in the footnotes is the rate to which the contribution is made and matching of contribution by company itself. The Company’s matching contributions to the Savings Plan were $90 million, $72 million and $59 million in 2011, 2010 and 2009, respectively. Difference between Benefit and contribution plan: In contribution the employer put certain fixed percentage of employees to the fund and invest it no loss or gain is recognized because its liability is of contributing that amount only. However in benefit plan the company promised to pay certain amount to employees due to which it has to recognize gain or losses and liability. 5. What are the earnings-per-share amounts disclosed on the income statement for the most recent year? What dilutive securities are discussed in the footnotes? Please identify and describe other examples of dilutive securities. How do these impact earnings per share? Diluted EPS: Effect on EPS of Dilutive: Dilutive EPS is calculated due to the Debt securities company issued to which company offers for conversion from debt security to Company shares. If converted, the denominator will increase and hence EPS will decrease. Other types of dilutive shares: The other types of diluted shares are warrants and share option. Bonus shares may also dilute EPS. 6. What kind of share-based compensation does the company have? What was the compensation expense for the two most recent years? What are the key elements of this plan discussed in the footnotes? Please identify and describe other types of share-based compensation. Share based Payments The Company has two kind of share based compensation one is that the company receives employees’ service in exchange of equity instrument, or of recognizing liabilities that are based on the fair value of the company stock or may be settled through issuance. The elements: The key element in the foot note is the difference between restricted stock Unit and stock option plan. In RSU’s the compensation cost is measured by closing fair value of stock at grant date. However in stock option the valuation at grant date is done through Black-Scholes-Merton (â€Å"BSM†) option-pricing model. Other types of compensation: The other types of compensation is that employees to whom compensation is paid is left with the choice whether to take cash settled i.e. by incurring liabilities or by equity settlements. 7. Does the company use the direct or indirect cash flow presentation method? What is the difference between these two methods? How does the cash flow statement agree to the other financial statements? APPLE INC. uses indirect method of cash flow. The main difference in direct and indirect method is of operating activities section. In direct method of cash flow there is a sum of all check and deposits in a particular category whereas in indirect method of cash flow we have to make adjustments in order to arrive at net cash flow from operating activities. Net cash balance calculated in the cash flow statement agrees with cash balance in the balance sheet. 8. What investing and financing activities does the company have? What are some other examples of investing and financing activities? Company has following investing activities: Purchases of marketable securities, Proceeds from maturities of marketable securities, Proceeds from sales of marketable securities, Payments made in connection with business acquisitions, net of cash acquired Payments for acquisition of property, plant and equipment and Payments for acquisition of intangible assets. Other examples of investing activities are purchase/sale of long term investments and purchase/sale of debt or equity securities of other companies. Financing activities of company: Proceeds from issuance of common stock, Excess tax benefits from equity awards and Taxes paid related to net share settlement of equity awards. Other examples of financing activities are sale of equity securities, issuance of bonds and notes, dividend paid and redeem long term debt. 9. What non-cash transactions does the company have on its cash flow statement? What are some other examples of non-cash transactions? Following are the non cash transactions of the company on its cash flow statement: $(000) Depreciation, amortization and accretion 1,814 Share-based compensation expense 1,168 Deferred income tax expense 2,868 Other non cash-transaction examples are provisions, unrealized foreign currency gains/losses and minority interests. Conclusion: This course project shows evidence in Apple’s strict guidelines and how they run their business. Comparing the numbers they have posted on their site I’m able to physically see how certain liabilities and Assets are moved and balanced in different quarters throughout the year. Seeing this also allows me to understand on how they operate in a bigger scale from a bird’s eye view. Since they are such a large company they do not hesitate to report all their taxes and pay the full amount without using shortcuts that most smaller companies are able to get away with. Based on the report from 2011 and 2010 Apple prioritizes their tax expenses with alacrity and with their triple checked system it truly leaves no room for error in their accounting department. By looking into their books, I can conclude that this company is in strong standing and that they will be around for a long time maybe for another 100 years. Most companies don’t have that kind of net value since they fall into category of accrued debt paying off an impossible bill of benefits to their employees. Works Cited: http://investor.apple.com/secfiling.cfm?filingID=1193125-11-282113&CIK=320193 http://investing.money.msn.com/investments/stock-balance-sheet?symbol=AAPL& http://finapps.forbes.com/finapps/jsp/finance/compinfo/IncomeStatement.jsp?tkr=aapl&period=qtr http://finapps.forbes.com/finapps/jsp/finance/compinfo/Ratios.jsp?tkr=aapl