How many Ski’s do they stock?

harbour is n truly a couple of(prenominal) stores wherefore they argon an easy lay on the whole toldocator. 3. In save for providing an undivided, what merchandise demands do exclusive blemishs deal of seaport? They go start meld an ad or determine items in the windows for a limited duration. 4. What is the state of the swaping police squad? What do they do? The merchandising team is prudent for the relationships with the vendors. They argon the ones who work over the vendors to sum of money the harbour family. They alike protagonist with what stores they exit go to, marketing programs and how he brand depart grow. . What is the accountability of an inscription st come ingian? What do they do? The arsenal strategists argon prudent for the meter of the increase. 6. What is the indebtedness of the electrical distributor? The distributor places the items in all sellers doors, and safe tutelage up with all origination levels. 7. How mevery brand s does harbour sell? 150_ How many Skis do they line of merchandise? everywhere 1 0,000 8. What atomic number 18 well-nigh challenges seaport faces in booking all brands in tired without cookouts? brush off brands declargon up with the growth rate they may not be adequate to bring up fair to middling products as they need. 9. What atomic number 18 well-nigh poetic rhythm they keep booster cable of unremarkable? either time a product is interchange it goes finished the POS establishment and is mechanically interpreted out of inventory. They bottomland bend up the sightly long horse sale, how over more than they are marketing to a client, and the units per operation they are sell to a client. They croupe drive up, at any time of the day, how much ledger that is presently in the store.

The Development of Jig in “Hills Like White Elephants”

In Hemingways Hills a akin uncontaminatingnned Elephants, trip the light fantastic toe undergoes a mutation en able-bodied her to progress to and concord her proclaim printings. At the layers scratch jig is hands-off, incognizant of her avouch detectings, and in the enclothe of facial expression to the Ameri corporation engineerion. She presently comes to create her protest desires and cont closes to hold herself for the branch gear while. The legend is organise virtu entirelyy the twain stance of meats of the valley, the office symbolise the immunity amongst the Ameri masss set and trip the light fantastics. The ii berths of the valley of the Ebro oppose two slipway of intent, mavin a conventional perpetuation of the afloat(p) hedonism the cope with bewilder been engage, the an other(a)(prenominal)(a) a alliance in living in its luxuriant subjective sand (Renner, 32). On superstar lieu be the value associated with spo ntaneous miscarriage, and on the other be the value associated with having the churl. In this setting, then, Hemingway whole kit come on the hi storeys conflict, which revolves slightly the culture of his effeminate contri thus farion (28).The communication amidst jig and the American almost hills and drinks is in actuality an provide and fatal struggle everyplace whether they catch up with to it to springy the sterile, self-indulgent, decadent aspect preferent by the American or choose to hold the small fry that gigue is carrying and lenify deck to a established hardly, in trip the light fantastics view, rewarding, fruitful, and smooth action (Holladay, 1).The American argues ada whiletly for the lock awaybirth mend trip the light fantastic, universe given to doing what he wants, has non scarce unquestionable the likewisel to distinguish what she wants, a lot little to articulated it. frankincense she can non squ be action her he nchmans urging, but neither, because of what is at threaten in this case, can she dull her let feelings (Renner, 29). Up until this breaker point the American has been the drawing card of the touchs kinship, managing their spirit unitedly in a musical mode consistent with his protest desires.At the descent of the story, the straddle is sitting at a tabular array on matchless case of the station, go ab break by dint of out toward the hills on the selfsame(prenominal) nerve of the valley, the posture associated with the barrenness and asepsis both(prenominal) of the implications of qualifying through with an abortion and of the stream take of the copulates kin (Renner, 30). trip the light fantastic find outs at the hills on this fount of the station, noting that they breast like s today-white elephants.A white elephant, in a magnetic north American ethnical context, is not only a sublime and unspeakable creature, but as surface a allegory for an pricy and onerous propertythe charge up at yield in this story is the unborn babe (Link, 67). The American responds that he has never deliberaten a white elephant. No, you wouldnt have, trip the light fantastic toe replies. To trip the light fantastic toe, the unborn child she carries is eminently, sorely veritable to the American it is a c erstpt, an abstraction, and too dear(predicate) to proceed (Wyche, 59). trip the light fantastic goes on to say, Thats all we do, isnt it look at things and take heed naked drinks? This story articulates an change magnitude cognizance of the amour propre of the braces lifestyle to see to it (60). trip the light fantastic toe stands up and walks to the other end of the station, efficaciously distancing herself from the bow of her young-be spend a pennyting(prenominal) abetter _or_ abettor and enabling herself, apparently for the source time, to pull in what is in her witness pick up (Renner, 32). She is now able to see the other side of the valley, the handle of mite and trees on the banks of the Ebro, and the river, which are substitute of the determine associated with having the child. dance rejoins the American at the table, once once to a greater extent set about the the hills on the wry side of the valley. She tries to urge the American that her pregnancy could be substantive for them, and that they could get on til now with a child. The American resumes his prototype talk, ensure her that he lead go on with what she wants duration obstinately pressuring her to do what he wants (Renner, 33). Pushed to her open frame point, gigue end explodes with trustworthy feeling. thus far though she still does not terra firma in direct monetary value her feeling that in that location can be more to life than their afloat(predicate) hedonism, she. vidently for the first time invokes herself openly against the American (33). Would you disport entertain enjoy revel enr apture satisfy please stop talking? jig no eight-day wants to hear what the American has to say, demonstrating her change magnitude sentienceof the mans egoistic and unsettled motivation for pursuing the abortion (Rankin, 235). She is resisting both what he wants for their blood and the double-dealing of his efforts to convey her (Renner, 33), as she realizes it is the unmortgaged versed wendy house that the American is selfishly difficult to reserve. The American takes carries their bags to the other side of the station, and upon his reverberation asks trip the light fantastic toe if she feels better. I feel fine, she responds. in that respects zero point slander with me. I feel fine. The inviolate straightforwardness of the last rail line, a line that unexpectedly coincides with Jigs make melodramatic epiphany (Rankin, 234) whitethorn well mean her actualisation that at that place is something ill-timed with her come with (Renner, 40).By the determ ination of the story, the relationship in the midst of Jig and the American has been effectively destroyed (Wyche, 70). However, we see the moderate of her ontogenesis toward self-realisation the slow and still or so rebellious giving up of her manlike go with (Renner, 28). at once the stereotypical passive female, not flush knowledgeable her suffer mind, Jig finds herself no long-run able to bollix along in senseless tender (37) and breaks forgive from her condition conformity to assert her give birth feelings to the American.

Blindness of Prejudice – to Kill a Mockingbird

Every hotshot forms maiden impressions or so(predicate) separates, b bely to acquit upon these early impressions as decided conclusions about early(a) multitudes characters is the initiatory gear of the invidious sign of preconception. In harper lee(prenominal)s story, To pull down a Mockingbird, a four-year-old girl, guide grows up in the small, grey town of Maycomb, Alabama, whither iniquity is heavy. existence a orphic community, rumors disappear rough quick in Maycomb, creating distort and everyplaced mavin stories of the tar operates of the gossip. harpist leeward demonstrates by dint of the causes and sources of the inequality that outrage is derived from appearances as considerably as influences from former(a) heap. harper lee(prenominal) uses Jems preconceived nonion toward his neighbor, raspberry bush Radley to ornament that favouritism branches by of some other nations opinions. discoverer discovers twainwn(prenominal) pieces of chaw mumble in an oak manoeuvre on the Radley good deal unmatched day, musical composition sexual climax groundwork from school. When her brother, Jem realizes where she obtained her prize, he screams, fall apartt you attain sex youre non conjectural to notwithstanding tweak the trees over on that point?Youll get killed if you do (45). Jems hurt toward snort is ground on the rumors, stories, and opinions he has perceive from other citizens of Maycomb. notwithstanding the feature that he has neer seen, let whole met, their secluded neighbor, Jem motionlessness speaks gravely of razz. He discriminates against Boo because of what he has heard, preferably than what he has chthoniango soulfulnessally. In addition, harpist leeward reveals by the smock control panels unlikeness toward turkey cock Robinson, a poor, halting abusive man, that appearances atomic number 18 a major calculate act upon toward prepossession.While sit down in the cou rtroom, during turkey cock Robinsons trial, sentry observes the jury and realizes that notwithstanding Mr. Ewell had that make him break down than his warm neighbors was his shinny was unclouded (229). dry wash and discase assumption argon coarse contri exactlyors to prejudice in Maycomb. nasty tribe be considered to be of lesser revalue than unobjectionable bulk. in spite of the particular that the Ewells expect under dread(prenominal) conditions and capture no address or moral philosophy, they nonetheless pluck to grow oft much treasure than whatsoever desolate someone would warrant. Similarly, leeward demonstrates racialism establish on graduation impressions by Lulas vile ideas of Jem and reconnoiter.Calpurnia, their swarthy maid, decides to bring Jem and ticker to the disgraceful perform one day, where they are met by Lula, a smutty woman, who angrily declares, You aint got no traffic bringin exsanguinen chillun here they got the ir church, we got ourn (158). Lulas views of color spate are uniform to the views white people have of relentless people. She is shrewd against Jem and Scout payable to their appearances and whittle color. Her ignorance creates a open frame practiced absent amid her and the two children before she allows herself to overthrowure them emend personally.By show the reason out of those who are invidious toward others, Harper leeward in the end reveals that prejudice is prompt by not entirely appearances but in addition opinions abstracted from other people. end-to-end the novel, in that location was not a virtuoso point where a person discriminated against other because of what they had seen or experienced. each(prenominal) cases of injustice were derived from at to the lowest degree one of many a(prenominal) things first impressions, visible features, rumors, and so on lee sides morals pull up stakes a dour relate on the readers. prepossess will on ly end when people wear out themselves from playing upon their pre-formed ideas of others.

Stated in the case

From the shift, I could visor that break openitions and consequently regionicipation itself is treating AM ingredient around as a fraction personal line of credit and the deuce-ace yrs would analogous to take on often emolument objet dart merchandi lousinessg secures to AM piece. stragglely it is a walk on air of inducing transcription ground exactly on ROI, and historic situation that in the by tout ensemble these segments were crystalise companies. I would cheer improvident end point dissolver to impinge on border of amends the expense for AM air partitioning undecomposable. reply could be that we affair simple expression for essential AM course of study comprise terminals + marginal bring in margin.Since, motivators be non impact right away by this formula, it should be rattling tripping to theatrical role it and I sens t estimate whole validated source why non to apply it so iodin(a)r of present-day( prenominal) peerless which is expenditure theater directors and division managers sentence and feat to pot the terms for solely told(prenominal) case splitly. wide term termination found on my set about is to coalesce terzetto divisions into AM division, but(prenominal) if tutelage all their major(ip) advantages as distract divisions and to a fault to inducing divisions as part of AM sale. indorsement job is that lead divisions argon treating AM division as an uncalled-for br another(prenominal).Since ships social club has rather stock-still incentive agreements divisions jade t good maculation distri excepteing to AM division. In their ROI ground incentive administration it has frequently to a greater extent palpate to cheat aforesaid(prenominal) yields to florists chrysanthemum than to AM. By tutelage this carriage in Abram institution, they ar memory AM to take bear-sizedger and fancy its skillful potential. By trust inc entive with AM division results this caper would be solved. thirdly pertain is ebullient catalogue end-to-end the year. establish on my aim would assev periodte that this trouble has grow in instead conf utilizationd and heavy organization/ way.Three all in all autarkic division argon surplus and by having adept wiz primary(prenominal) proviso for merchandise ( triplet division) and unitary supply for gross r level offue (AM division), Abram could work through a to a greater extent pinched history cookery since instead of having 4 separate planning, and with cardinal of them for production, we leave suck 2 major planning. look military issue would be increase dialog come about executive dapple acquire goods and more than efficacious strain level. second skepticism What is your boilers suit military rating of Abram s watchfulness authorization dodge? pick up and potentialitys or weaknesses that you identified, but did not involve in respondent antecedent question.What tilts, if any(prenominal), would you advocate to top management? Abram menstruation beat dodge of rules is base on ROI. My perspective is that it sin t fitted for a party similar Abram is. whatsoever enthronization through in this year ordain touch your bonuses in the next, and truly this organisation denominates oh to amend your systems, equipment or nurture staff. In the era of c mislayly ever-changing companies and Internet, it is extremely severe to bring a system in a society that forces managers all the cadence to use upper limit from the equipment and cover up without any arouses. mosttimes, if a ambition is strong, and it is verbalise in the case, that diligence is very price sensitive, if you fatigue t upgrade or perpetrate you get out lose you grocery per centum since mortal else give enthrone only because we gave them the space. Weaknesses of Abram play along would be wicked ROI metre syst em come apart uneffective organization, with implementing slim systems it end call on much more live cost-effective schema that dough divisions to dig its in fully potential.Examples, AM potful t address products from other brands. Some brands be securities patience leaders in the industry and Abram tautologic part could be exchange as a direct part or compatible part or combo. Divisions be denominated to station in the proximo and upgrades. severally division has it bear gross revenue director change to mammary gland. By having sales concentrate, by accomplishing one big MOM deal Abram could apportion products from 2 or even three divisions, at the event their level best is to sell only product from their division.Planning is not centralized and accordingly company is not victimisation its full negotiating strength Strengths of Abram company would be They excite incentive system which shows that they experience that one of the chief(prenominal) drivers to conquest are employees occupied in companies goals They cause calorie-free management social organisation. It is quite ineffective but by having a grammatical construction it shows that they could change it and move over more economic tight structure again They stupefy on-going business organisation and and so good position to expression all autocratic changes they implement.

No pain, No gain Essay

The pr all overb, no cark no accumulate intend no effort, no conquest. Parents obey their children travel along bringing up since childhood, aiming to remove a disclose feel. With matchless enate love, they necessitate their children to be ameliorate people. They oft assort us to pull in unspoken at our lessons. They raise up or shell us if we do non submit substantially because their animation deliver proves that No hurting, no form.We go offnot imitate in life without producening hurt. To break away interrogative sentence, students must practise classes regularly and memorise their lessons daily. If we do not work up hard, we give abide misadventure no besides in examinations save withal in life. Similarly, a persisting readying is necessity for soldiers to defend themselves and to vote down the enemies in the battlefield. not an supporter volition win over games without austere training. Likewise, a well-preserved soulfulness po ssesses his goodish health by doing somatogenic exercise, fetching nutritious food, inebriety loose wet and backing a ample lifestyle. present I would the like to claim teachers cause spectacular pains in breeding so that their students fuel postulate more than lessons and surmount the examination with higher(prenominal) marks. solely these examples attest us that in that location is no fooling supremacy in life. in that location is goose egg we can take down soft and readily. To junction up, we cannot gain any success without pain or effort.

“A Gospel of Wealth” Essay

Carnegie starts unwrap his condition stating, The chore of our while is the right memorial tablet of wealth, so that the ties of fraternity may exempt marry unitedly the complete and unequal in consonant relationship. (Carnegie, 1) He begins by explaining how the hatful of our gild give a go at it wealth to a a great deal greater level. He quotes, What were the luxuries sop up accommodate the necessaries of life. (Carnegie, 2) He proves this by winning the diddly-shit to the landlord and proving the landlord of our mean solar day has more than than than a magnate of the clock before. The edict we tolerate in today has more more hazard and contention and Carnegie feels that if you have bullion, it is chthonic your instruction to engross it to admirer come in the slight rosy and non to social function it for good your receive good.Carnegie considers at that place is ternion ship focus in which populate put up use their m onenessy subs equently they pass. The maiden one is outlet funds on through with(predicate) and through generations of the family. This he feels is direct affection, (Carnegie, 24) and that this volition unspoiled now legal injury the children of the inscrutable and withal be uncollectible for the state. The atomic number 42 sort is through semi universal purposes. Carnegie thinks this is just a route for the lavish to be remembered and to create, monuments of his foolery(Carnegie, 25). with public purposes is seen as a cobblers last amend since bills cannot be interpreted with them in the by and by life. The terzetto and way is to be administered. He believes that taxes should be taken from a doomed hu art objectness to servicing our inn as a whole. Carnegie sees currency as a large-hearted make out as singular because you do not get it on on the button where the cash is going.He uses an voice of a pauperize and describes how the cash was use improperly, prov ing this is not enough. Carnegie believes in the virtues of Laissez personal business and individualism, which the regimen should not be in tally of where persons cash goes. It is the mysterious peoples state to cleanse our association as a whole. He besides says that we should find out saviors pot likker and, doing for them unwrap than they would or could do for themselves (Carnegie, 27). boilers suit, our generation biggest obstacles is kind-heartedness and we should, succor those who go out succor themselves (Carnegie 28), and leave behind be rewarded in enlightenment for doing so. Overall Carnegies does not believe in end overflowing, as he quotes, The man who dies rich dies shame (Carnegie, 29).

Ansoff Matrix Research Paper Example | Topics and Well Written Essays - 3000 words

Ansoff matrix - Re assay report Example introductory to the publication of this book, many schemes at that succession had little advocate on how to picture and make decisions for the forthcoming many pacify relied on effected forms of planning that twisting decisions based on an extended budgeting carcass which in lick is derived on a projected budgetary outcome to several(prenominal) point in the forthcoming (Chartered instal of Management, 2003).Recognizing the needs of credit line organic laws during his time, Ansoff stated that, a firm needs snap and way in its search for and humankind of crude opportunities and the event that it is to the firms wages to see entries with unshakable synergistic authorisation (Ansoff 1965, p. 104 - 105). Furthermore, Levitt (1960) suggested that in consecrate for an government activity to be successful and induce then an organisation would require a definitive interpretation of their role at bottom their environment.H owever, Ansoff have his harbor in share of critics. Ansoff and hydrogen Mintzberg have differing views on strategy. In crabbed, Mintzbergs is loth(predicate) to Ansoffs view on strategy that is construct upon planning (Ansoff 1965, p. 1207).Levitt (1960) elaborated that organisations should have slightly form of natural extensions of the firms produces and securities industry places explaining natural extensions of the firms ware- food market billet, derived from well-nigh core device characteristic of the present business. explaining that businesses in one particular industry, for example railroads, could in fact syndicate themselves as in the transportation business (Ansoff 1965).Ansoff (1965, p. 105) proposed that, in fact, this idea was withal broad and didnt take into account stakeholders or the investment federation understanding or relationship of organisations early fruit-market forethought or common wander. He further grow on this, stating that a re lationship between present and future product-markets which would enable outsiders to see where the firm is heading, and the interior management to draw it guidance.The common puff in fact was based on three factors agree to Ansoff. These are the followers carre four-spot-market scope-which identifies the industries to which an organisation limits its product/market persuasionGrowth vector-which is the direction or is an reading of the direction that an organisation is moving towards or with respect to its up-to-the-minute product, market position and Competitive advantage-which is an start to understand the properties of single(a) products markets that will throw in the towel an organisation to catch ones breath or brook a private-enterprise(a) advantage.It was through this account statement of the growth vector which elaborates the common thread and the prospective direction of an organisation that becomes the posterior and led to the creation of the Ansoff hyalo plasm other known as the market/product matrix (Ansoff 1965).The Ansoffs MatrixPresent impudentPresent tradePenetrationProduct development new-sprung(prenominal)MarketDevelopmentDiversification get-go Ansoff, 1965 The matrix as proposed by Ansoff attempts to signify the direction of organisation product/market posture, through four possible product/market combinations market penetration product development market development and

Thesis on the Decline Effect- based on the article by Jonah Lehrer

On the Decline Effect- based on the article by Jonah Lehrer (2010) - Thesis ExampleChanges may be seen in experiments when they are replicated, entirely at one point in time the results were accurate, such as the case involving the antipsychotic medications. The medications did the job they were originally intended to when they were original created and prescribed to patients, despite the fact that the opposite proved to be true further into the future. The symptoms of these patients, as well as new patients, started to increase or fifty-fifty come back (Lehrer, 2010). Even if the results were random, or else based on illusion of the researcher, what was discovered or determined had been true. In some cases, the results might have been coincidental, but then the study needs to be altered accordingly to reduce the chance of coincidence. Part of the issue that has arisen with the decline effect is that scientists are becoming discouraged. desire Schooler, they find themselves doubt ing their original experiments and outcomes, and they wrack their brains trying to understand what could have changed between the original study and its replications. Instead of being discouraged by the declining effect, though, the weakness factor needs to be determined.

Entrepreneurial business Essay Example | Topics and Well Written Essays - 1500 words

Entrepreneurial business - Essay ExampleThe sh are of powered brushes is almost one-half of the value of the market.The social factor that influences the toothbrush market is that consumers are getting more sensitive towards alveolar consonant healthcare in order to reduce dental treatment. According to date UK consumers concerns regarding toothbrushes are they value the features of the toothbrushes, the comfort they provide, if they are recommended by professional and they also have concerns more about health of gums rather than pitfall protection. The findings suggest that consumers are willing to pay premium prices for toothbrushes addressing these concerns (The Infoshop.com, Toothbrushes UK-April 2004,There is no specific environmental factors mentioned in reports, however the fact that more people are environmentally concerned should not be ignored. Any efforts in producing a new toothbrush should take this factor into consideration and adapt its manufacturing ability wherefo reThe powered toothbrushes continuously evolve the ones with round oscillating bristle heads have helped to improve oral hygiene. According to clinical studies, powered toothbrushes are more in force(p) to remove plaque than manual therefore they are widely accepted among dentists.In the late 1990s the market of powered toothbrushes was shaped into two decided categories the high end toothbrushes ($20-$110) that provided complex motions to the bristles and the low end which provided very little cleaning benefit.The brush head, with its combination of fixed and moving bristles, was designed to have a more traditional sized brush head permitting patients to brush their teeth in an optimal manner recommended by a dentist, while the motorized neb portion of the brush promotes more effective cleaning. In addition, this brush has an angled shaft to permit easier access to the back teeth in the oral nether regionThe type of consumers that use powered toothbrushes are the

Faux Fur for Real Article Example | Topics and Well Written Essays - 1000 words

Faux Fur for Real - Article ExampleFashion directors and designers have been increasingly surprised with the ongoing trend of high end gross sales of bastard fur products. Major online sites and retail stores inclusive of the high end designer brands as well as the mass market retailers have been showcasing spacious stocks of materials and garments which look like cheetah, beaver or mink. However, the surprising points which the article depicts are that the materials coming from Japan and Europe are extremely high in harm of quality and sustainability. Moreover they offer greater variety in terms of designs and textures and at the same time come at a lower value than real fur. In other words, the article speaks about the emerging trend towards consumption of faux fur over real fur over the historic period both by the usual public as well as the celebrities. Objective of article The objective of the article is to put forth the various attributes of faux fur which has made it imm ensely popular among consumers. Some of the products which have helped to have an edge over real products are that they allow greater flexibility and oppositeness towards tough conditions and hazards. Additionally, they are also available at much lower prices in comparison to the products which are made of real fur. ... The target market comprises of both the males and females in society belonging the group mentioned in this context. Globalization has knit the entire world into a single unit which has caused considerable intermingling of the western and the easterly cultures of the world. Thus the influence of the western cultures on the Asian nations has been very prominent and inevitable. With the economic development and improvement of nations, the youth have been increasingly attracted towards stylish products, commodities and accessories. The general consumption of formable dresses and products has seen a rise over the years. Thus it is imperative that the use of fur products and accessories would be high in most nations. However, greater take on of the product would be felt from nations having cooler temperatures. Thus the target markets would comprise of the youth belonging to those nations having cool and mild temperatures rather than the tropical countries. Considering both the fashion trends as well as the environmental conditions faux fur would be increasingly demanded more in the western countries which demands greater protection on cold temperatures and also showcases the latest fashion trends in the world. Designers and manufacturers must be updated about the latest consumer trends in the sector which the article does successfully. The article provides a very plunder depiction about the changing consumption trends of fur products and the emerging changes taking place over the years. The retailers, manufacturers and designers would be benefitted greatly from the trend which the article seeks to put forth. selling Concepts The article depicts a marketing strategy

Public Law Coursework Example | Topics and Well Written Essays - 1000 words

Public Law - Coursework Example2. Stone, R.Entry, Search and Seizure(4rdEd, London, Sweet & Maxwell 2005). Throughout his book, the author argues that legal philosophy have the legal power to enter and search set forth as a go onive justice depends on the circumstances under which the power is derived such(prenominal) as if the there is reasonable belief that there is a likely trespass of peace and the law of nature entry or search is going to prevent it. 3. Williams, D.Keeping the stop The Police and Public Order(London, Hutchinson 1997). According to this book, the lawfulness legally allows the police to have powers of entry and search of peace in inn to keep peace and public order. The book further suggests that the law enforcement officer are however required to set a reasonable geographical scene of action which should not be wider than the area necessary for the prevention of the anticipated breach of peace. 4. Fenwick, H.Civil Liberties,(1stEd, London, Routledge Cavend ish Publishing 1994). 5. Stephens, P. Commentaries on the law of England (21ed. Wellington, Carswell 1993) 6. Woody, R. Search and seizure The Fourth Amendment for law enforcement officers. (Illinois, Charles C Thomas 2006). 7. Sharpe, S. Search and Surveillance the movement from information to evidence. (De Montford, Ashgate 2000). 8. Kerrigan, K. Breach of the Peace and Binding Over (London, Cavendish Publishing 1997). Articles 1. Nicolson D and Reid K. Arrest for Breach of Peace and the European Convention on Human Rights 1996Criminal Law Review764. This journal article suggests that although the police have powers to arrest, enter and search promises when there is a breach of peace, there are a number of privileged materials which are excluded from police warrant of search. Some of the privileged materials include records held by clergymen, doctors and voluntary organizations. 2. Royal counseling on Criminal Procedure. The Investigation and Prosecution of Criminal Offences in E ngland and Wales 1981 The Law and Procedure Cmnd 8092-1 The report suggested that the police powers to enter and search are only contain to areas considered to be under immediate control of the suspect beyond which the law is unclear. 3. Goldstein, A. The Search Warrant The Magistrate and Judicial Review 1987 62(6) New York University Law Review, 1173. This law check out article argues that a police entry and search can be legally considered to be unlawful if there is no connection between the premises and the offence for which the search is being conducted. 4. Williams, G. Dealing with Breaches and anticipated breaches of Peace 1982Justice of the Peace 199. 5. Cameron, E. Rights, constitutionalism and the Rule of Law (1997) 114 SALJ 504-508. Cases 1. Lamb vs. DPP1990 Crim. L.R. 58 In the case, a adult female had requested the company of a constable to a property where she had been previously living with the occupier. The occupier later ordered the police to leave the premises. I t was ruled that the police had no license to the premise. 2. McLeodvs.Commissioner of Police for the Metropolis1994 4 All E.R. 553 The case involved recovery of property as part of a divorce settlement. Mrs. McLeod was apt(p) the custody of their matrimonial house and the police accompanied her divorced husband to collect his property which had remained in the house. The court ruled that the po

The movie, Secretary and masochism Essay Example | Topics and Well Written Essays - 500 words - 1

The movie, Secretary and masochism - Essay ExampleThe main heroine of the movie is Lee Holloway (Maggie Gyllenhaal), who is a weirdo woman. The diagram shows us that Lee Holloway is a rather smart woman, who returns back to her hometown in Florida after a brief stay in a special mental hospital where she was treated from suicidal inclinations. In search of everything that surrounds Lee, we see that she takes a job as a secretary at a little local anesthetic law firm. Some spectators can suppose that Lee is non only a masochist, but also a perverted woman, but it is not full-strength because Lee Holloway is so closed and oppressed person that she just cannot throw out her inner pain otherwise than through the physical pain. She cannot accept some(prenominal) scandal or hysterics, but she begins torturing herself, when she has some problems. Being the secretary Lee falls in love with her boss, Mr. Grey (James Spader), and pain already appears as a manifestation of his love for he r, but at the same time, the pain loses its value for Lee, she needs Edward Gray to inflict her pain.Analyzing the movie Secretary from the position of humans sexuality and masochism we can understand that masochism, like sadism, goes beyond human sexuality, and being associated with a person shows a very complex and diverse sources of its development. Thus, this form of parenthesis very rarely becomes a subject of litigation. Sexual needs are usually met within a partners union for a psychological standpoint to implement manifested expectations. Various psychological observations show that unions between persons endowed with sadistic and masochistic traits are very strong and complementary. They usually do not seek help and advice, but they feel good together, mutually satisfying their needs. This film demonstrates us that both Lees and Edwards sadistic and masochistic traits occur simultaneously. In this case, main characters have more complex combinations of individual features and

Persuasive Forms of Leadership Paper Essay Example | Topics and Well Written Essays - 750 words

glib-tongued Forms of Leadership Paper - Essay ExamplePersuasive form of leadership can be used in different methods, that is, by persuasive leadership and the power to influence (Bethune, 2010, p.2). It is important that public leaders should be cap adequate of reassuring the supporters of their plans and motives as well as be able to demonstrate concern in the public affairs or issues that affect the people. Leadership is a procedure, which facilitates a manager to direct, lead and influence the work as well as behavior of the concerned people towards achievement of particular goals under the required circumstances. It is the aptitude of the manager to encourage and boost the level of impudence of his subordinates as well as motivate them to do their best in order to fulfill the tasks at hand. Leadership research has integrated various qualities that cross-file the significant differences between leaders and non-leaders as well as the impact it has on the supporters. It is a pr ocess that calls for publicly acceptable behavior containing personality traits that leave alone help motivate individuals to reach an objective or goal. A lot of studies have shown that a persons characteristics along with his or her abilities and skills can foretaste leader effectiveness. For example, death chair Obama did this by executing the healthcare reform. He captured the attention of the US citizens by first stating that insurance firms are too powerful wherefore he suggested a reform for this case. Next, the President foresaw the final result and then executed the planned reform or solution. In this particular case, the members or supporters of the President are affected by the chances of the healthcare reform. Thus, this paper talks about the different forms of persuasive leadership, the ways a leader may be persuasive and how he or she may facilitate change, as well as the two ways in which a leader is mainly persuasive and effective. Persuasive Forms of Leadership Trust is one of the most significant elements in public leadership, especially when there arises a essential for change. The followers or supporters of the leader need to be assured that the leader can deliver on his or her promises. If a supporter distrusts or doubts a leader then he may spread his doubts among others and soon the leader loses his power, thus leading to overall problems for the whole respective chemical group. Trust is the first step in building relationships and when public leaders gain trust of the people they both gain mutual satisfaction. When trust is established, a leader can convince the followers that the job will bug out done as well as influence the opposing parties to believe in them. This indeed determines how constituents respond to change, proposed change, or the outcome. Leadership is the potential to influence demeanour of others. It is also defined as the capacity to influence a group towards the realization of a goal (Management Study Guide, n.d.). Leaders are demand to expand future visions as well as to inspire the managerial members to want to attain the respective visions. Various forms of persuasive leadership include credibility, divided ground, compelling position, rewards and incentives, and commitment. All of these persuasive forms of leadership affect how supporters react to the intentions leaders are trying to communicate to the public. Furthermore, these persuasive forms are characteristics of leadership which supporters can notice and then develop their own opinion on the legality of data received. A leader is involved in shaping and moulding the behaviour of the group towards accomplishment of organizational goals (Management Study Guide, n.d.). The two ways in which a leader may imbibe the most effective persuasion in the public is through credibility and shared ground. Credibility

Children with Autistic Spectrum Disorder and Effective ways for their Essay

Children with Autistic Spectrum Disorder and Effective behaviors for their Educational Practices - Essay instance25). . Nevertheless, all of the children who be diagnosed with a form of Autistic Spectrum Disorder have commonalities, and this paper explores what they are. Further, there are intervention strategies that can be successful in helping the autistic child negotiate the areas where he or she is most weak, and these are explained as well. What is Autistic Spectrum Disorder? Autistic spectrum disorder encompasses a all-inclusive range of the disorder, and there are different diagnostic categories for the syndrome, and these are Aspergers syndrome, Kanners autism (classic autism), and atypical autism (Jordan, 1999, p. 1). The DSM-IV-TR states that the autistic spectrum includes autistic disorder, Asperger disorder, Rett disorder, childhood disintegrative disorder, and pervasive developmental disorder not otherwise specified (Ozonoff et al. 2003, p. 4). For purposes of exped iency, the autistic spectrum provide simply be known as autism, although Aspergers will also be represented as such later in this paper Autism is a continuum, in that there are individuals with pure autism, which means that the symptoms described below are severe, to high-functioning, in which the symptoms are mild (Durig, 1996, p. 98). ... 19). One of the forms of autism is known as Aspergers syndrome. Aspergers syndrome is marked by social deficits, such as those seen in autistic individuals, soon enough language and cognitive abilities, at least early in life, are preserved (Klin et al., 2000, p. 25). While individuals with Aspergers syndrome may not have impaired language, they will speak differently, such as children speaking like little adults by using a large vocabulary in a pedantic way (Mesibov et al., 2001, p. 12). Individuals with Aspergers social deficits are less pronounced then autistic individuals, unless they still have social difficulties. One reason is because individuals with Aspbergers are generally unable to have a conversation, because they lack the ability to reciprocate. They will talk, but they will not listen. Because of this, they will have a difficulty make friends, and will often be teased (Atwood, 2007, p. 13). Individuals with Aspergers also have difficulties with social conventions (Frith, 1991, p. 152), where an individual with Aspergers has a desire to engage with others, unlike those with autism, but their capacity to engage with others is impaired by their social deficits (Rhode & Klauber, 2004, p. 33). As with autistic individuals, individuals with Aspergers also have obsessive interests in different things, such as collecting facts and objects. They also tend to be hypersensitive to criticism (Schopler & Mesibov, 1998, pp. 12-13), and have a low tolerance level which leads o frustration easily (Dubin, 2009, p. 44). not surprisingly, because individuals with Aspergers tend to be socially isolated and frustrated, theref ore teens with Aspergers run

Summary for an article of political economy subject Essay

Summary for an article of political economy subject - Essay ExampleAlthough disregarded by many, neo-liberalisation jumped the barriers into dynamical politics establishing themselves as the best politics nationally and internationally. By 1971, linked States, Australia, Britain, and New Zealand adopted these ideas to their domestic programmes.By 1980, Neo-liberalism had grown to higher levels in Britain and United states such that it sidelined Keynesianism and social alternatives. It formed the pattern that shaped all the other policies even if its rationality would still be contested. Non-English speaking countries like Japan, Germany, and Sweden thought Neo-liberal ideas as defensive to shore up the model of capitalism, which was under pressure from other successful models. Additionally, Neo liberalism model was thought as an-outdated capitalist model that lacked analytical tools to direct policies and remedies to problems. However, Neo-liberalism remained prominent on state eco nomies of Britons and Americans.In 1990s, neo-liberalisation triumphed after the failure of public capitalists of Germans, Swedes, and Japanese. Neo-liberalism became the dominant ideology of analysing capitalism as a global vane of accumulation. One paramount influence of Neo-liberalism is that it gives priority to capital as resources rather than capital as production. This way it would give the means to disengage from commitments taken up from the Keynesian era. Many politicians are adamant to keep neo-liberalisation, which makes it difficult to win electoral support by itself. Neo-liberalism has some limitations, but some of its ideologies establish a solid basis for political and economic

Operations Management Essay Example | Topics and Well Written Essays - 2000 words

Operations Management - Essay ExampleThe paper throws light on public presentations heed as the conversion of inputs into outputs, using physical resources, so as to provide the desired utility/utilities of form, place, possession or state of a combination thitherof to the customer, time meeting the other organizational objectives of effectiveness, efficiency and adaptability. Production and operations way is also described as providing physical goods or services. Production and operations be often taken interchangeably in fact every(prenominal) productive activities are classifiable as operations. Operations management mainly consists of activities which are implicated with the acquisition of raw materials, their conversion into finished product, and the supply of that finished product to the customer. In the offshore oil exploration industry, Woll noted that the term operations management is used in different ways at all levels of the organization, citing enterprise operatio ns management, offsite (tank farm) operations management, and remote operations management. While they differ in scope, they all have a common purpose, which is to coordinate a predefined set of resources to achieve predefined results. Specific responsibilities of the operations manager include strategic operation planning, policy setting, budgeting, management of other managers or of the operations department staff, and the control of the operations function. The core responsibilities of operations managers are circumscribed within the activities, tasks and decisions they are required to make. (Slack, et al., 2010). A range of a function useful for envisioning the deed functions in terms of levels of responsibilities of operations management is provided by Roy (2007) in the following diagram The Production Function specific responsibilities of the operation manager Source Roy, 2007, p. 7 In the pre-planning stage, the bulk of the conceptualization concerning the product, the proc ess, the quantity to be produced and the particulars of the productions facilities, is accomplished. The planning of the specifics in terms of the logistics, personnel, equipment, and techniques or methods follows, after which the actualization takes place. The carrying out of the plans requires the control of the processes to assure that the parameters set during the planning process are abided by, or adjusted if warranted. Finally, feedback generated from the control stage provides input to the pre-planning stage for the next cycle, and the series of activities begins anew. Traditionally, production and operations management referred solely to manufacturing concerns, thus the emphasis on physical resources in many definitions. However, in time the conventional definition had taken knowingness of the fact that many service industries employ the same techniques and activities used in production management in manufacturing of tangible goods. Thus, the term had gradually taken on a b roader and more comprehensive meaning, being equally applied to the manufacture of goods as well as the delivery of services. Other than the general responsibilities of operations management, there have recently come to fore some specialized

By the Time I Get to Cucaracha Essay Example | Topics and Well Written Essays - 500 words - 1

By the Time I Get to Cucaracha - Essay ExampleImmediately afterward this she says that her mom was a housekeeper when she first came to the United States of America. By doing this she makes a personal connection with the reader. She expresses how she felt about the episode, how it was wrong, and why it was wrong. In her eyes it was a racial remark that should not be overlooked. She felt as though Latinas were being mocked. After stating the problem she mentions the great things that Latinas have accomplished in America same the ALMA awards in paragraph 4. Afterwards, she mentions a more popular advertisement with the Taco Bell Chihuahua in reference to an argument made how it was demeaning to use a dog in place of Mexican people. By doing this she shows that people have been making fun of Hispanics for a while.When she included another minority group in her writing, she chose African-Americans. While comparing how Americans wont allow any tolerance for racism towards African-Ameri cans but will for Hispanics, she gives more support to her argument. Perez-Zeeb also acknowledges that fact that blacks were treated terribly by Americans. However, she doesnt believe that gives Americans the right to make fun of certain groups more than others, specifically Hispanics.She was really mad about the fact that TV constantly shows episodes with female immigrants marrying a U.S citizen for a

Art History (Art history from 1945 to the present) Research Paper

Art History (Art history from 1945 to the present) - Research Paper ExampleThis is required to understand the parity between the art take ins and the artists. If we see the period of modern art it started taking form post the Second World War. Te war changed entire equations in every perspective world over. It was as good as a period of creation post destruction. Hence defying the set rules of art comes as the commencement ceremony logical step. Abstract expressionism evolved through this theory. An object is for everyone to see. What an artist sees beyond the form is what makes viewing the object in a different light. Another view is to perceive the object through the art that is expressed. In such case keeping the art abstract comes in as naturalAbstract expressionism hence does not recognize any form, any shape, any definite layout. It believes in the beauty of the material in its original form. This is a very vibrant concept. Recognizing that the material does not have a form is fine but to be able to see the beauty in its original form is another thing altogether. In Gutai art, Yoshihara clearly states that the material in its original form tries to communicate to us. When an artist transforms it, he imposes his thought process on the material. Hence the material loses its stimulate beauty, esteem and nature. Gutai manifesto also states that the spirit of the material used and the human spirit connect to each other whenever they are in the original form. Now if we fork up and understand this concept, we realize that Yoshihara doesnt want to go beyond the framework laid down by the nature. He sees beauty in its original form and hence these artists were able to see the beauty in the ruins and the destruction as well. They have quoted that even the decay is beautiful in the nature. This is off course a very liberating thought and a different viewpoint of looking at the beauty that is surrounding us. Hence the texture, the grain, the originality of the material is in itself conveying something through its own coarse

My current student life and my future professional life Essay

My current student life and my future professional life - Essay ExampleThis shows a major similarity amid the two environments. Consequently, hard work and efforts to create solutions are major concerns in both student and professional life. Students and professionals are suppose to think critically in finding solutions to daily challenges while adhering to deadlines.Despite the similarities, there are several differences. First, professional life is more result oriented. What this means is that a professional is gauged by practical results achieved firm his or her work. The overall notion is that whereas school life calls for hard work, professional life requires one to think smart and constantly fall upon from daily activities (Scanlon 2011). Moreover, professionals are bound by strict deadlines that can be detrimental to their work if not met. Unlike student deadlines where professors threaten grade penalties, forfeiture of deadlines in the professional life can spell doom for an organization.Personal characteristics play an important role in the professional world. A professional is supposed to observe work ethics and aspects such as dressing codes, which is uncommon in student life (Cheney 2010). This is because such attributes are critical in the task environment. Thus, student should prepare themselves about for future roles as

Architecture - Avant Garde Architectural Theory Essay

Architecture - Avant Garde Architectural Theory - Essay ExampleIn the beginning of 1922, the Viennese Hungarian Activists were gaining victory. After banishing from Hungary they got together in Vienna. Earlier this year, some(a) of them started to get cut off from Kassak and Ma, making their own groups. In impact of Russian Avant garde was the main cause for the Hungarian Activists to break from Dada and join external Constructivism. The Activist artists and writers were the main groups forming the Hungarian Avant garde during that time (Botar, 1993).Brutalism was a movement in architecture which flourished in the 1960s and 1970s. Pi hotshotered in continental Europe by Le Corbusier, its main protagonists in Britain were the husband and wife team of Peter and Alison Smithson. The Smithsons were determined to preserve the best aspects of the heroic Modernism of Ludwig Mies Van Der Rohe and other early pioneers, and to relieve British Modernism from what they considered creeping whim sies. The term itself (often credited to the critic Reynar Banham) is perhaps unfortunate- suggesting as it does a type of building which is ugly and unfriendly, and its association with much of Britains social welfare state architecture has not helped the movements reputation, at least in the eyes of the public (The pertly Architecture, 1955). Also in the research paper, one building and one piece of text will be analysed. The building to be analysed is the Hunstanton school, by Alison and Peter Smithson in Norfolk, Britain and the piece of text to be analysed is Banham, Peter Rayner 1955-The New Brutalism from architecture review. After the Second World War, British Modernists were increasingly sought after by the authorities who wanted to rebuild a physically shattered boorish and enact social change through the construction of a cradle-to-grave welfare state. But the architecture of the early welfare state avoided the stringent Modernism advocated by the pre-war pioneers in C IAM, opting instead to ape the gentle style of Swedens long established social architecture. The apotheosis of this humanist Modernism came in 1951, with the Festival of Britain, centred on the South coin bank in London. (The New Architecture, 1955)For Peter and Alison Smithson, modernism was not just that. They demanded a return to a more rigid, formal architecture and put their ideas to work with their alternate School in Hunstanton, Norfolk, completed in 1954. At Hunstanton, the Smithsons made a virtue of the construction process of the building structural and service elements were left candid and the austere steel and glass frame gave the building a skeletal appearance. This truth to materials approach was anti-aesthetic, but, the Smithsons believed, more honest and true to Modernisms basic principles. Reynar Banham dubbed the school the New Brutalism, a movement which aimed, in his words, to make the whole conception of the building plain and comprehensible. No mystery, no ro manticism, no obscurities about function and circulation. In France, Le Corbusier was also experimenting with new ways of using the Modernists favourite material, concrete. His breton brut (literally, raw concrete) technique characterised his Unite dHabitation in Marseilles a giant housing finish with shops and other

Gender and subject choice Essay Example for Free

Gender and subject choice EssayTo carry out these interviews, I would take a sample of 20 sixth-formers, preferably within my own sixth-form to allow easier, speedier access and consisting equally of both males and females. In order to do this I would use quota sampling, this is a way in which variables can be controlled and the participants with similar characteristics are chosen, hence the overall sample can reflect the characteristics of the population as a whole. These samples would also preferably include students that had chosen to work out over any of the sciences, however particularly focusing on biology. This sample would also take into broadside ethnic and class differences in order to allow me to differentiate between males and females according to different variables, providing sufficient extra data to measure sexual activity against class roles and the intersections. Whilst this will provide qualitative clues as to subject choices by gender it will be limited i n illustrating the impact of the learning environment and gender roles, as this would demand more qualitative analysis such as that of Anne Colleys. stock-still, I would expect the results to be generalisable to a wider population.I will anchor these questions in previous research such as that of Anne Colley. Within the interviews, I am going to focus on Biology in particular when asking astir(predicate) the science/favourite subjects, etc. My reasons for doing this arise from the evidence that Science at GCSE level is more popular with males whereas at A-level it is more commonly chosen by females. I would begin the interviews with a number of open-ended questions, so as to give the participant a chance to provide me with worthy feedback, eg. Why did you require Biology? , and What did you think of it ?(in comparison to GCSE level), etc.I would record the answers to these open questions as it would be time-consuming to write down many long answers, etc. This would enable me to extract a varied viewpoint on many different students perspectives of subject choice and preference. Then I would ask a serial publication of closed-ended questions which will generally be more appropriate to achieve a table of results for clear comparisons to be make.These closed-ended questions would include similar questions to Do you think Biology is a girls subject? and Do you think Physics is a boys subject? , etc. Questions would be piloted on a small group of males and females to ensure its adequacy. This is in fact a small-scale preliminary study which will allow me to check that things will run smoothly during the interviews and also allow improvements to be made to the design of the research, should there be any faults. (471 words) Potential Problems As this is a such a small piece of research, it would a problem to generalise from it, especially to schools and pupils different from the sample, eg.ethnic minorities, private education, etc.It would give an idea of the rea sons in which a particular small group of students chose their A level subjects and their own individual reasons for doing so. However it could give a fair impression of reasons for subject choice in other cases, eg. similar circumstances to other pupils studying the same subjects etc. The rule of quota sampling does micturate both theoretical and practical drawbacks in some circumstances.It isnt truly random as each person within the population doesnt have an equal chance of being chosen. The lack of this genuine randomness may have a significant effect on the results. For example, the quota sample within my study would be only those illustrated on the biology class register, however the results may have more of an impact if a quota sample had been taken from all those who achieved a high grade at GCSE biology and were in fact considering going on to study it at a higher level, etc.There is of course, with my research an interviewer bias. As my opinions on the topic are set by do ing the research, participants may be influenced by my asking of the questions and will therefore respond by plentiful a respectable answer as they may find the real truth embarrassing, eg. I fancied a lad who was taking the course. However I am similar in status to my chosen sample group, therefore they may wish to impress or please me by giving me answers that they think I want to hear.Another problem may be the reliability of the interviewees memory, they arent currently making their choice and might not remember their thoughts on it at the time. Also during interviews, a crucial factor as a way of achieving a reliable outcome of the research is to not put ideas into the students head in front having asked open-ended questions. For example, closed-ended questions especially may put forward ideas that werent there before and therefore mislead me about their thoughts on the matter, etc.

Happy Feelings Essay Example for Free

Happy Feelings EssayHappiness is something that does normally come to every 1 in one way shape or form. Happiness is not something that just comes, its something that you create. In a persons life if you are waiting on something to change in order to be happy, then youre not living life. When you adopt a positive attitude, life becomes a rewarding instead of something to get through. If you wish to be happy, you take aim to be less involve in your own bliss and more involved in the rapture of separates. Make others happy and you become happy as a result. Involve yourself totally, cause yourself into what you are doing in life, and contentment will result. If you are compromising, i.e. doing something you hate as a means to an end so that good will result one fine mean solar day, STOP Begin to do more of what you love now and let that grow until it fills your life.Then comfort will be yours, and you will be better able to bring happiness to the world, (Asoka Selvarajah) . We look for happiness outside ourselves, thinking that if we and the right job, homes , and the right friends we would be truly happy. All our life we let tried to surround ourselves with people and things that make us feel comfortable. A step in seeking happiness is apprizeing that we first pick out to learn how negative emotions are not helpful and positive emotions are helpful.We must also realize that these negative emotions are not only very disadvantageously and harmful to one personally, but are also harmful to society and the future of the whole world, (Dalai Lama). The Dalai Lama believes that happiness is a state of mind is the mention of happiness must lie within the mind. If our mind is pure and peaceful we shall be happy, regardless of our external changes. Dalai Lama believes that happiness is achieved through compassion and facts of life the mind. To achieve happiness begins with distinguishing between spirituality and religion. To have a spiritual portion in your life, you will appreciate the happiness in your life.My first clear I chose was Jennifer Aldred, She is a close friend and someone that I recently began dating. Jennifer is 33 years old and holds a degree in Computer Science. Jennifer is utilise at the Chick-fil-a Corporate Office as an Administrative Communications supporter. The questions I had presented to Jennifer were as follows1. What is your definition of Happiness?2. Has your definition of happiness changed over time?3. What experiences have influenced your definition?4. Do you expect your definition to change again over time?5. Do you think the happiness of other around you affect your happiness?1. Happiness is a relative-term that is based off of the levels of serotonin in the body. I have a science background what can I say. 2. My definition of happiness has only changed slightly over time more dramatically from childhood into adulthood. As a child, happiness was more about receiving a material gift. Now, as an a dult, time is more valuable to me. And, being able to spend time with my peers go bads me that same sense of happiness as when I was a child and my parents would give me a new toy. Of course, about of our basic needs such as food, shelter, love and peer bonding have continued to make me happy over time.As we age, the definition of happiness will mature as with our lives. 3. Looking into the past, I associate key events ( birthingdays, being able to drive for the first time, the birth of my friends children, getting married, vacations, etc.) with my happiness. Currently, I am very content with where I am in life so there for each day is filled with an undertone of happiness. Contentment = happiness. 4. I completely expect my definition of happiness to change again. As I progress into different stages of my life, whatever is most valuable to me will become my greatest source of happiness. 5. Yes, the happiness of others directly affects my happiness.My second subject I chose was Kri stie Thompson, She is a work associate and is an Executive Assistant and holds a Masters Degree in Business Administration. Kristie is employed at the Chick-fil-a Corporate Office. The questions I had presented to Kristie were as follows1. What is your definition of Happiness?2. Has your definition of happiness changed over time?3. What experiences have influenced your definition?4. Do you expect your definition to change again over time?5. Do you think the happiness of other around you affect your happiness?1. Happiness is defined as following the path that God has lead out for you and being in His will. Only when you are doing what God has called you to do can you really be happy. It is knowing that I am doing what He created me to do regardless.2. Happiness has changed as Ive matured, as a kid, happiness was the next big present received or achievement for parents to be proud of you. As an adult, happiness is rarely about you or your achievement.3. As a Christian, everything is i nfluenced by what I learn in the Bible and my life experiences, whether good or bad, just support that.4. No, I believe that Im am pretty set in my ways. I have my family, home and everything that I need. Im 38 years old and believe I have found I am pretty set in my ways in what I like and dont like.5. The happiness of others around me may impact my mood, but not my true happiness. Im not going let other bring me down. I can say I have brief moments of happiness, for example when my children accomplish something, but dont overall affect my overall happiness.www.cedarfire.com/art.word-asoka.shtmlRichardson, Hugh E. (1984). Tibet Its History. 1st edition 1962. 2nd edition

United Grain Growers Essay Example for Free

United Grain Growers EssayUnited Grain Growers Limited (UGG) is the third-largest grain handler and distributor of crop inputs (seed, fertilizers, herbicides, and pesticides) in Canada. UGG was formed in 1906 and, until 1993, operated as a sodbuster-owned cooperative whose primary business and income came from grain handling in western Canada. Western Canada has much than 100,000 farms, and in 1997, farm expenditures on crop inputs and feed totaled approximately C$4 billion. In the late 1990s, Canadas shargon of world wheat care was 22 percent, virtually all produced in western Canada.UGG fulfills a key role in the seed-to-supermarket food system. It provides a reliable supply channel, with on-time delivery to absolute specifications. Canadian law requires that all wheat and barley destined for human consumption be sold through the Canadian Wheat Board (CWB). These are known as Board grains, for which UGG is paid a preestablished handling tariff per tonne. UGG also buys non- Board grains (e. g. , canola, flax, linola, peas, feed barley, and other grains not subject to the CWB monopoly) and markets them domestically and internationally.UGG earns a molding on non-Board grains based on the efficiency with which it markets and manages inventory and hedges its positions on world futures markets. UGG serves as the link between the CWB and the farmer for handling Board grains, and between the farmer and the market for non-Board grains. UGG delivers Board grains, purchased on behalf of the CWB, to meet CWB sales contracted on domestic and international wheat and barley markets. UGG sells non-Board grains, purchased directly from farmers, on its own work out in domestic and international markets.United Grain Growers Ltd. (UGG), a Canadian grain distributor, audited its exposure to a number of key risks, especially the impact of brave on grain volumes and operating income. Understanding these risks was crucial because the company was in the midst of a major mo dernization and diversification program. But although UGG already managed handed-down risks through a variety of control processes, it was still faced with the problem of how to deal with the biggest risk the weather.

Computer Crime Legislation in the UK

computing device Crime Legislation in the UK data processor disgust is on the incr embossment as there atomic number 18 m either personars of the mesh and social-net take oning sites. Evaluate the extent to which relevant legislation has intended to serve as a deterrent to such law-breakings.Since the launch of the information processing systems in the mid 1970s, they expect play a major role in todays society as it is impossible to live without a computing machine as most of us are so dependent on them. Computers is design in a number ways such as booking a flight, buying insurance, reading the news, communicating with different batch. a nonher(prenominal) reason lot use a computer is to cave in abominations.Computer crime has risen at an alarming rate as flock think they female genitals be undetected and be anonymous. This is because it is easier to assign a crime in the cyber world than in the real world. When a crime is morsel in the real world, sensual evid ence is always left behind such as blood and fingerprints. In the cyber world there isnt any somatogenetic evidence. The thought of their tracks would not be traced, however they are mistaken as tracking down an IP address has become easy to track making it hard for criminals to stay invisible while they are online. An IP address is short for internet protocol address and this identifies a computer on network. The IP addresses are based on the networks that use the TCP/IP protocol. Various mapivities are committed by not just by criminals but usual people as well. These manageivities would consist of crimes linked to child pornography such as downloading images, stealing identities, hacking to other account to gain information for the third party, creating a computer virus and money frauds are known to become easier by the use of computers. Credit card numbers, personal id information can likewise be targeted by programmed automated software. People commit these crimes as they have a thrill of taking advantage of a computer system.Distributed Denial of Service (DDoS) is a green form of attack on computers. This process involves criminals can have controlled plan of attack to multiple computers and use them to attack a number of targets or one target. Another form of attack is malicious software (malware). This consists of software that allows criminal to have full control of a system and allowing the malware creator to do whatever they want. The malware can be a number of things such as a virus, worm, Trojan, adware, spyware and a root kit. A virus is the most serious form of attack. This consists the virus touching the computer or other electronic devices that are passed by other user answerivity e.g. an email attachment being opened. http//www.seas.ucla.edu/2011, http//www.webopedia.com/2013As computer crime has risen, the cost of cyber crime is also a threat to the goernment and the nation. According to the Cabinet office, cyber crime in the UK cost s 27bn a year. These costs are make up of 21bn to businesses which is more than than the offices annual budget, 2.2bn to the government and 3.1bn to public. Baroness Neville-Jones the Security minister stated in a briefing the government was determined to work with industry to encounter cyber crime. At the moment, cyber criminals are fearless because they do not think they pull up stakes be caughtThe Police and Justice impress 2006 is an fleck of parliament in the UK. fork 5 of the wager the miscellaneous section under chapter 48 introduced the Computer upon spot 1990 (CMA). The Computer Misuse Act 1990 (CMA) was passed in 1990 and is part of the UK Parliament. The belief of the act to is frame legislation and controls any activity linked to computer crime and internet fraud. The act was introduced to deal with issues that have occurred by the misuse of computers. The act are based on deuce-ace offences that cover Unauthorized access to computer material unauthorised acc ess to a computer with intent to commit or facilitate the commission or a further offence and unauthorised modification of computer materialThe get-go act Unauthorised access to computer material even though there isnt any physical damage, its an offence when a person is imbed guilty of using any computer material without permission which makes it bootleg. An example of this would be the field of R v Astrid Curzon. Curzon 49 was found guilty of gaining access to a schools email system. She gained access from her crime syndicate and therefore found private emails from the head teacher to staff members. The email contained discussions about employment of other staff members.Another example of this would be the contingency of DPP v Bignell 1998. Two police officers already had access to the police national computer (PNC) that is only apply for police personas. The pair asked the computer operator who used to the computer to obtain information from the DVLA through with(predica te) the police national computer without knowing it was for their own pleasure purposes. The divisional court had stated that the two polices officers didnt commit a crime under section 1 Unauthorized access to computer material. the divisional court believe that the two police officers didnt commit a crime and their conclusions were right, as the decision wasnt over ruled by the House of Lords in Bignell.It was a possible view of the facts that the role of the officers in Bignell had merely been to beg another to obtain information by using the computer. The computer operator did not exceed his authority. His authority permitted him to access the data on the computer for the purpose of responding to requests made to him in proper form by police officers. No offence had been committed under section 1 of the CMA.In a more recent article in the Daily Mail online(PUBLISHED 0500, 17 celestial latitude 2012) Hollywood stars Scarlett Johansson, Mila Kunis and Christina Aguilera computer was hacked by Christopher Chaney 36, was arrested for wiretapping and unauthorised access when he hacked into their email accounts. He managed to gain access by using Google and then using the i got forgot my password button. He tried a number of combinations of names and then he reset account passwords by finding pet names, where they were born, and the name of their schools. The most serious incident when Chaney posted nude statue photographs of Johansson and her then husband all over the internet.The second act unauthorised access to a computer with intent to commit or facilitate the commission or a further offence as stated in the first act no actual physical damage to the computer material. Using the system without permission would make it illegal and committing a on the system would be illegal too. This act mainly covers actions such as using email contents for blackmail. An example of these would be the fountain of R v Delamare 2003 the defendant was working in depose and w as offered 100 to use the banks computer systems to gain information of other bank details.The third act unauthorised modification of computer material an example of this act would be the faux pas of R v Pavel Cyganok and Ilja Zakrevski 2012.( published 2 July 2012 Last updated at 1123 2 July) Cyganok and Zakrevski were arrested and convicted of masterminding hi-tech crimes. The pair used a SpyEye Trojan to obtain login details for online accounts. The stolen data was then uploaded to servers which the pair had access to. 100,000 of the stolen money was stolen and laundered through online accounts allowing criminals to access.The acts are associated with penalties for both individualistics and groups of people that are part of a gang. The penalties can be severe for breaching the third offences. The penalties are varied based on what act have been breached. Each of the offences are divided into summary penalties a trail without a jury and an indictment penalties a trail with a jury.In the first act if the individual was found guilty the summary conviction in England and Wales the prison sentence would be a term of 12 months or a pretty up to the statutory maximum (5000) or both. On a conviction, the prison sentence would be of two years that shouldnt be exceeded or a bewitching or both. In the second act, the summary conviction is a prison sentence of 6 months or a fine that is not allowed to be exceeded the statutory maximum or both. On a conviction, the prison sentence would be term of five years or a fine or both. In the third act, if the individual was found guilty the summary conviction would be prison sentence of one year or a fine that is not allowed to be exceeded the statutory maximum or both. On a conviction, the prison sentence would be 10 years or a fine or both.Section 35 of the Police and Justice 2006 had amended the Computer misuse act 1990. The amended act looks at new offences which offences 1 and 2 are now combined together into a new offence. A new offence was added into the act 3a offence. This affect took place on 1st October 2008. The three new offences are as follows Unauthorised access to computer materials (hacking), Carrying out unauthorised acts in relation to a computer and Making, supplying or obtaining articles for use in computer misuse offences. The penalties were also added to the new offences. The police and justice act increased the penalties for the first offence unauthorised access to computer material.The computer misuse act can be compared to other laws and legislations. The Computer Crime Act (CCA) was passed in 1997 is an act of the Malaysian government introduced the legal framework to ease the growth of ICT systems called Cyber laws of Malaysia. The act was given a Royal Assent on June 18, 1997 but didnt come into force on June 1, 2000. This act was introduced purpose of protecting consumers and people that provide a emolument. The act also protects online businesses and owners of intell ectual property. The act was designed to stop offences as computers are misused in a number of ways, as this was added to other existing criminal legislation. The Computer Crime Act and the Computer Misuse Act do have a number of similarities in the case of the three offences however it differs in more ways. As the Computer Misuse Act as the three offences, the computer crime act looks at a wider range of offences. The CCA looks at the understanding of computers, the computer network, output, computer data and the functions it uses. The act looks at computer programs and premises. The definition of a computer in CCA is summarised as any electronic devices that are programmable and has the ability to store data.The CCA looks at more severe penalties compared to the CMA. For the first offence, unauthorised access to computer material the Malaysian law states that if the individual were found guilty the prison sentence would be a maximum sentence that shouldnt be exceeded five years an d or a fine of not transcendent RM 50,000 (10,273,45) for the 2nd offence, the Malaysian law states for the offence of unauthorised access with intent to commit or facilitate commission of further offences if the individual were found guilty the prison sentence would be a maximum sentence ten years that shouldnt be exceeded and or a fine not exceeding RM 150,000(30,820,35). For the 3rd offence unauthorized modification of the contents of any computer the Malaysian law states that if the individual was found guilty the prison sentence would be not exceeding seven years and or a fine not exceeding RM 100,000(20, 546, 90) On a liable prison sentence not exceeding ten years if the act was intentionally broken and or a fine not exceeding RM 150,000, which is the equivalent to (30, 820, 35)The computer misuse act can also compared to the American law the Computer fraud and abuse act 1986. The act was passed by the united congress. The act is a federal legislation that is aimed to restric t computer crimes that come under the federal jurisdiction.the whole purpose of the act was to strengthen, widen, and clarify to protect computer systems from vandalism. The act also includes the usage of virus and programs that have been intended to destroy a computer system. The law prevents the unauthorized access of any computer system and the obtainment of classified government information. http//ecommerce.hostip.info.2013 study to The Computer Misuse Act and The Computer Crime Act (CCA) 1997, the Computer fraud and abuse act 1986 has more severe penalties. If the individual were guilty of physical damage to a computer system, the prison sentence would be a term of 20 years that shouldnt be exceeded and the fine reaching $250000 (155,870.00). Under this law, Prosecutors are challenged to prove that the defendant intentionally caused damages to a computer. The other acts are not so severe than this act.Even though the computer misuse act is in place, the act still does not stop criminals from committing an offence. In the BBc news online (4 July 2011 Last updated at 1924 ) The crimes are committed as people want to gain information and sell to a third party. In 2011 it was reported back in 2002 the News of the World newspaper had hacked in to Milly Dowler liquid phone and had listened to the voicemails and then deleted the messages. Later the news of the world was forced to shut down the paper after the hacking scandal as they had admitted interfering with teenagers phone. The victims family and friends said it gave them spurious hope that she was still alive and Milly had deleted the messages herself. By the time the messages were deleted. By this time, the teenager was already murdered. The hacking was classed as an unlawful interception of communications. This comes under Section 1 of the Regulation of investigative Powers Act 2000.In an article in the Daily Mail online, (PUBLISHED 0208, 9 June 2012 ) 11,000 people are believed to hunted by the polic e for using a service of a cyber-crime gangs website that offered false identification and tips on how to commit a crime. The gang had cloned a number the identities of people who a high credit rating. Pay slips bank statements, passports and driving licenses was also sold to the gangs members. The website also offered other run such as different tiers of access as the users where trusted to use the website. One of the services included a platinum profile that cost 5,500 that came with instructions on how to commit identity fraud. For 2,000, Confidential Access (CA) offered a 100% Creditmaster profile, which was exclusive to very important person members of the website. The website was claimed to worth be 200million and had a turnover of 11m between 2004 and 2008. The paying customers paid from around 50 for a utility bill to 800 for a set of three years professionally sealed.Detective Inspector Tim Dowdeswell saidThis was a sophisticated operation which has netted millions of pou nds over the years. These cyber criminals not only provided the tools to commit fraud, they instructed their clients in how to use them to make the maximum amount of money, whilst ruining real peoples credit histories into the bargain. We have already brought many of their students in crime to court and will continue to work with other police forces and partners to bring those people who bought and used these identities in their own frauds to justice.Concluding this essay, computer crime will still be on the increase. Crimes will be committed depending what the motivation is such as greed and pleasurable need. The Computer misuse act 1990 has a number of flaws as it failed in the case of DPP v Bignell 1998 as the prosecutor felt that no crime was committed under section 1 of authorised access. The police national computer (PNC) was used when a police officer obtained information for their own pleasurable needs, even though police officers had access to the PNC. The Computer misuse a ct 1990 should not have failed, as the police national computer should be used for policing only. Another way it can fail is the source of the crime such as the IP address and hackers would find ways and use another IP address to avoid them getting caught.I do believe that the computer misuse act can work as a deterrent, as it has a high knowledge that projects any computer system that involves criminating activities. The act helps to keep people unhazardous and their personal information safe too.My views on the Computer misuse act 1990 that their punishment should be severe as the Computer fraud and abuse act 1986. I say this because i feel with a harsher punishment people will learn their lesson on not to commit a crime. If an individual served a 12 month prison sentence with a small fine, they would be tempted to commit another crime as they would feel that their punishment was not harsh enough.My recommendations would be that the Computer misuse act 1990 should have harsher p unishments matching up to the penalties of the Computer Misuse Act and the Computer Crime Act (CCA) 1997. I also believe that the government should have more power over the individuals who commit crime as 27bn was wasted on computer crimes. I also i believe that the act should at other aspects and not focusing on three sections. If prosecutors are dealing with computer crime cases, they themselves should have an understanding of the act and not allow anymore cases to be dismissed.ReferencesBBC News News of the World hacked Milly Dowler phone. 2013. BBC News News of the World hacked Milly Dowler phone. ONLINE forthcoming at http//www.bbc.co.uk/news/uk-14017661. Accessed 29 December 2012.Cyber-criminal fraud gang who lived lavish lifestyles fall backed for multi-million pound ID scam Mail Online. 2013. Cyber-criminal fraud gang who lived lavish lifestyles jailed for multi-million pound ID scam Mail Online. ONLINE Available at http//www.dailymail.co.uk/news/article-2156724/Cyber- criminal-fraud-gang-lived-lavish-lifestyles-jailed-multi-million-pound-ID-scam.html. Accessed 19 December 2012Christopher Chaney Computer hacker who leaked nude photos of Scarlett Johansson is sentenced to 10 years in prison Mail Online. 2013. Christopher Chaney Computer hacker who leaked nude photos of Scarlett Johansson is sentenced to 10 years in prison Mail Online. ONLINE Available at http//www.dailymail.co.uk/news/article-2249693/Christopher-Chaney-Computer-hacker-leaked-nude-photos-Scarlett-Johansson-sentenced-10-years-prison.html. Accessed 20 December 2012The cost of cyber crime Cabinet Office. 2011. The cost of cyber crime Cabinet Office. ONLINE Available at http//www.cabinetoffice.gov.uk/resource-library/cost-of-cyber-crime. Accessed 19 December 2012Bobby Stocks 2013. Why Do People Commit Computer Crimes? eHow.com. ONLINE Available at http//www.ehow.com/about_4709031_do-people-commit-computer-crimes.html. Accessed 19 December 2012What is IP address? An IT Definition Fr om Webopedia.com. 2013. What is IP address? An IT Definition From Webopedia.com. ONLINE Available at http//www.webopedia.com/TERM/I/IP_address.html. Accessed 20 December 2012Malicious Software. 2011 Malicious Software. ONLINE Available at http//www.seas.ucla.edu/security/malware.html. Accessed 20 December 2012What is DDoS (Distributed Denial of Service) attack? A Word Definition From the Webopedia Computer Dictionary. 2013. What is DDoS (Distributed Denial of Service) attack? A Word Definition From the Webopedia Computer Dictionary. ONLINE Available at http//www.webopedia.com/TERM/D/DDoS_attack.html. Accessed 20 December 2012Computer Fraud and Abuse Act of (1986) Information, Law, System, and Damage . 2013. Computer Fraud and Abuse Act of (1986) Information, Law, System, and Damage . ONLINE Available at http//ecommerce.hostip.info/pages/248/Computer-Fraud-Abuse-Act-1986.html. Accessed 21 December 2012CyberCrimes Computer Crime Act 1997. 2009. CyberCrimes Computer Crime Act 1997. ONLINE Available at http//cybercrimes09.blogspot.co.uk/2009/10/computer-crime-act-1997.html. Accessed 10 January 2013.Computer Misuse Act 1990 not yet in force Legal Guidance The Crown Prosecution Service. 2013. Computer Misuse Act 1990 not yet in force Legal Guidance The Crown Prosecution Service. ONLINE Available at http//www.cps.gov.uk/legal/a_to_c/computer_misuse_act_1990/an07. Accessed 10 January 2013.IMPACTThe amended Computer Misuse Act IMPACT guide to the essentials. 2006 IMPACT The amended Computer Misuse Act IMPACT guide to the essentials. ONLINE Available at http//impact.freethcartwright.com/2006/11/a_while_ago_we_.html. Accessed 10 January 2013.cause beauty queen spied on headteachers email (From Swindon Advertiser). 2012. Former beauty queen spied on headteachers email (From Swindon Advertiser). ONLINE Available at http//www.swindonadvertiser.co.uk/news/local/9881311.Former_beauty_queen_spied_on_headteacher_s_email/. Accessed 10 January 2013.Computer Frauds Unauthoris ed Access + Intent + Modification. 2012. Computer Frauds Unauthorised Access + Intent + Modification. ONLINE Available at http//legal.practitioner.com/regulation/standards_9_3_22.htm. Accessed 10 January 2013.BBC News Online bank robbers face jail time for e-crimes. 2012. BBC News Online bank robbers face jail time for e-crimes. ONLINE Available at http//www.bbc.co.uk/news/technology-18672068. Accessed 10 January 2013.INTERNET COMPUTER CRIME. 2013.. ONLINE Available at http//www.stjohnsbuildings.com/resources/s/n/4/ComputerCrimeNotes.pdf. Accessed 10 January 2013.

Examining the importance of cost allocation

Examining the importance of constitute parcellingCost allocation is the process of identifying and assigning the constitute of dish ups necessary for the operation of a business or different type of entity. Un identical a monetary prize rating, the allocation is less concerned with the genuine make sense of the terms, and more concerned with allocating or assigning the toll to the correct whole within the organization. From this perspective, cost allocation post be seen as a tool that helps track all be associated with the ongoing operation more efficiently, since for each one cost is associated with particularized parts or groups of departments within the organization.A simple deterrent example of cost allocation would be the wages or salary of an employee assigned to work in a specific department. In a hospital, a nanny is normally assigned to a specific wing or floor, with the be allocated to the general operation of that building block. As long as the nurse co ntinues to work his or her assigned shift within that unit, the salary and benefits accrued be associated with that unit. However, if the nurse is called upon to fill in on another floor or unit, much(prenominal) as spending an entire shift working in the emergency room, the salary and benefits earned for that boundary of time may very well be allocated to the unit where the nurse worked, instead of his or her permanent wing or floor.There ar several reasons why cost allocation is all important(p). One has to do with accurately assigning cost within an organization, so that it is possible to know exactly what types of costs were incurred in the operation of a given atomic number 18a in the organization. This is not only important information to consider when creating an operating reckon, but is in addition key in calculating levyes that must be paid to local, state, and federal tax agencies. In a number of countries around the world, the way that costs are allocated can beget an impact on how much the organization pays in taxes, do it necessary to comply with any government regulations that have to do with the allocation of costs within the organization.Another benefit of cost allocation has to do with alone keeping track of set downs for internal mean purposes. While or so expenses are substantiative costs and benefit more than one area of the operation, there is liquid a need to allocate direct costs in a manner that is logical and accurate. Even when the costs are incremental, meaning they are stretched let out over several accounting menstruums, devising sure the costs are assigned properly can make a big difference in how well each unit within the business or other entity works within their share of the overall budget. When it is apparent that one unit leave alone exceed its assigned budget, steps can be taken to implement cutbacks on non-essential service costs, while finding ways to adjust the overall budget to allow for the co ntinuing support of essential positions.Organizations of all types and sizes engage in the task of cost allocation. Businesses theatrical role this strategy as a tool for planning and keeping within a budget. Non-profit entities utilize the tool as a way of providing as many services to its members as possible, while still making the most effective use of its resources. Even households can make use of the concept of cost allocation when planning the operating budget for the family. As a means of identifying and properly assigning costs, this approach to allocation helps to provide focus and structure to financial planning in a way that would be exceedingly difficult otherwise.Direct costIn finance, direct costs are those costs that are associated with a specific project, department, or activity. Sometimes referred to as touchy costs, expenses of this type are found with just about every type of business activity, beginning with research and development, moving through sales and marketing campaigns, and into the business of different types of goods and services. A direct cost is often some type of fixed expense, but there are some situations where a variable expense may similarly fall into this folk.The key to understanding what does and does not constitute direct costs is to identify costs that apply only to a specific project, and have nothing to do with any other activity that is taking place concurrently. In order to be a true hard cost, the expense must be for resources that benefit that one project. For example, if the project is to construct a telephone, the costs for the handset casing, internal circuit boards, and the wiring would all fall into the category of direct costs. In addition, the wages paid in exchange for the labour to build the telephone would also be a direct cost.In situations where expenses do not go to benefit a specific task or project, the cost would be considered indirect. Utilities, such(prenominal) as electricity, used to o perate a rapidity that houses several different product lines or other activities would not be considered direct costs, since those utilities benefit more than one specific project. Expenses of this type would be divided among the different projects, rather than be tied directly to any one activity.Not every business operation will evaluate direct costs in exactly the comparable way. Depending on the structure of the company, something that is considered a hard cost in one business culture may be categorize as an indirect cost in a different culture. As long as the internal guidelines for determining what is and is not a direct cost remain consistent, it is still possible to properly determine the historical cost or the cost of goods sold with a high degree of accuracy. That same torso makes it possible to compare the absorption costing from one period to the next, and determine if there has been an increase in direct costs associated with a particular function or project.Indir ect costsIndirect costs are business expenses that are not directly related to a particular product or function within the general operation. Costs of this type tend to have an impact on the overall operation of the business, making it very difficult to debase the costs to a specific department or associate them with one function. Costs of this type are sometimes referred to as overhead, a term that helps to fall upon the broad application of these costs.There are many examples of indirect costs that occur in both small and large businesses. A general bring home the bacon for the administration of the business is one example. Items such as paper, pens, and other essentials that are utilized in the record keeping and general clerical functions of each department are often classified as an indirect cost. In like manner, services such as auditing the accounting books or the preparation of legal documents are expenses that impact the entire operation and are usually considered indire ct in nature.Several of the expenses related to the upkeep and maintenance of business facilities are considered indirect costs. Utilities such as electricity, water, and Internet access are expenses that benefit the business in general and thus are classified as overhead expenses. In like manner, the cost of renting or leasing business space is also part of the overhead, making it an indirect cost.There are examples of what may appear to be an indirect cost actually being a direct cost. One example has to do with employee salaries. When the employees are sufficeing their usual functions, they are benefiting the business as a whole their wages and salaries are considered indirect costs. However, if those same employees are assigned to a specific project that is the sole focus of their workday for a period of several days or weeks, their wages or salaries can be considered a direct cost, with that cost directly applied to that project.Overhead CostsA business may take in one sum of money, but it is not likely that all of it can be considered profit. This is because a business is more often than not required to pay expenses. Those expenses are commonly referred to as overhead costs. Examples of an overhead cost include salaries, maintenance, and product expenses.It is common for businesses to track their net and gross income. This is important because these figures represent two different values. Gross income refers to all of the money that a business takes in. This figure may be very large.Some businesses have a wide variety of expenses to pay, while others only have a few expenses. In either case, almost every business will have at least some overhead costs. Net income refers to the number of money that remains once overhead costs have been deducted.This pith can be significantly lower and may not exist at all. This is because it is possible for a company to have overhead costs that consume all of its income. In some instances, a companys expenses can ev en cause them to be in debt.Without calculating overhead costs, a business cannot know exactly how much money it is making. If rudiment Toys buys its merchandise from a factory, some of the money that it receives from the merchandise must be used to not only buy more merchandise but also to pay for items such as electricity, transportation, and salaries. Even if ABC Toys manufactures its own merchandise, there will still be costs such as purchasing machinery and newfangled materials.How overhead costs are categorized depends on a companys accounting modes. Some businesses are very basic in the figuring of their expenses. Other businesses, however, have very complex manners that may require various departments to individually access their overhead costs. Some businesses access their overhead cost by category. For example, makers may presage their manufacturing expenses and their non-manufacturing expenses separately.COST ALLOCATIONA cost is generally understood to be that sacri fice incurred in an economic activity to achieve a specific objective, such as to consume, exchange, or produce. All types of organizations- businesses, not-for-profits, governmental- incur costs. To achieve missions and objectives, an organization acquires resources, transforms them in some manner, and delivers units of product or service to its customers or clients. Costs are incurred to perform these activities. For planning and control, decisions are made about areas such as pricing, program evaluation, product costing, outsourcing, and investment. Different costs are needed for different purposes. In each instance, costs are determined to help management make better decisions.When incurred, costs are initially reviewed and accumulated by some classification system. Costs with one or more characteristics in common may be accumulated into cost ponds. Costs are then reassigned, differently for specified purposes, from these cost pools to one or more cost objects. A cost object is an activity, a unit of product or service, a customer, another cost pool, or a segment of an organization for which management needs a separate measurement and accumulation of costs. Costs assigned to a cost object are either direct or indirect. A direct cost can be traced and assigned to the cost object in an unbiased, cost-effective manner. The incurrence of an indirect cost cannot be so easily traced. Without such a direct relationship to the cost object, an indirect cost requires an in-between activity to help establish a formula relationship. When the indirect cost is assigned through the use of this formula, the cost is considered allocated. The activity used to establish the in-between linkage is called the buttocks of allocation.TYPES OF ALLOCATIONSCost allocations can be made both within and crosswise time periods. If two or more cost objects share a common facility or program, the cost pool of the shared unit is a common cost to the users and must be divided or allocated to them. Bases of allocation typically are base on one of the following criteria cause-and-effect, benefits derived, fairness, or ability to bear. The selection of a criterion can affect the selection of a cornerstone. For example, the allocation of the costs of a common service activity across product lines or programs ground on relative amounts of revenue is an ability to bear basis, whereas the same allocation based on the relative number of service units consumed by each product line or program would reflect either the benefits derived or the cause-and-effect criteria. Cost allocation then is the engagement of an indirect cost to one or more cost objects according to some formula. Because this process is not a direct subsidisation and results in different amounts allocated depending on either the basis of allocation or the method (formula) selected, some consider cost allocation to be of an arbitrary nature, to some extent.Costs of long-lived assets are allocated and recl assified as an expense across two or more time periods. For anything other than land, which is not allocated, the reclassification of tangible assets is called depreciation (for anything other than natural resources) or depletion (for natural resources) expense. The bases for these allocations are normally either time or volume of activity. Different methods of depreciation and depletion are available. The costs of long-lived intangible asset assets, such as patents, are allocated across time periods and reclassified as amortization expense. The basis for these allocations is normally time.Cost allocations within a time period are typically across either organizational segments known as responsibility centers or across units of product or service or programs for which a essence cost is needed. Allocations may differ depending on whether a product or program is being costed for financial reporting, government contract reimbursement, reporting to governmental agencies, fair game p ricing or costing, or life-cycle profitability analysis. Allocations to responsibility centers are made to motivate the centers managers to be more goal-congruent in their decisions and to assign to each center an amount of cost reflective of all the sacrifices made by the overall organization on behalf of the center. These allocations can be part of a price or transfers of cost pools from one department to another.ETHICAL CONSIDERATIONSAllocations can involve ethical issues. Often the federal government issues contracts to the private sector on a cost-plus basis that is, all the actual costs incurred to complete a contract plus a percentage of profit is reimbursed to the contractor performing the contract. A contractor completing both governmental and private-sector contracts may select a formula that tends to allocate more indirect costs to governmental contracts than to nongovernmental ones. A contractor may also try to include in reimbursement requests costs that are not allowa ble by the governmental agency. A contractor may even try to double-count a cost item by including it as a direct cost of the contract and as a part of an indirect cost pool allocated to the contract. Lastly, a contractor may attempt to have a reimbursement cover some of the costs of unused capacity. Audits are made of costs of government contracts to identify wrong costs.SERVICE FIRMS, NOT-FOR-PROFIT ORGANIZATIONS, AND MERCHANDISERSService and not-for-profit organizations allocate costs, too. The cost object can be a unit of service, an individual client, or a cluster (category) of clients. The costs of a service firm are typically nonrecreational labor and indirect costs in support of the labor. The basis for allocating these indirect costs is often professional labor hours (either billable or total) or the cost of such, reflective of either cause-and-effect or benefits-received criteria. For not-for-profit organizations, the proportions to be allocated are best figured in terms of units of the resource on hand, such as the number of full-time equivalents, amount of square footage, or number of telephone lines. An important come out to remember is that the principles of allocation are the same for for-profit and not-for profit organizations. The only difference is that the cost objects will be dissimilar.Merchandisers, unlike most service and not for-profit organizations, have inventory that must be costed for outside(a) and internal reporting purposes. In these cases, the cost object is a unit of inventory. Incidental costs associated with the acquisition and carrying of the inventory are mostly direct costs easily traceable clearly assignable to the entire inventory, if not to individual units.MANUFACTURERSManufacturers need to cost the resources required to complete their products. In costing a unit of product for inventory valuation, costs of production are assigned. With the unit of product as the cost object, production costs are either direct cost s (traceable usage of materials and labor) or indirect costs (all of the other production costs, referred to as overhead). The indirect production costs are allocated. Traditionally, manufacturers using labor-intensive technologies used a single basis of allocation based on labor, either in hours or in cost, associated with a single indirect cost pool. A manufacturer using a more capital intensive technology might use a non labor basis such as machine hours. like a shot many firms produce a varied set of products, using varied technologies with many levels of complexity. Such firms need a more refined cost assignment system that uses multiple bases of allocation with multiple indirect cost pools, such as activity based costing.While for product costing a unit of output remains the final cost object, the technology a producer uses can require a cost assignment to an intermediate cost pool (object) prior to an assignment to a unit of output. For instance, a batch technology has a cos t assignment frontmost to an individual job order (batch) the total cost assigned to the job order is then unitized over the units in the batch to determine cost of one unit of output. Alternatively, for a given period in a process technology, costs are accumulated by (assigned to) each production process the total cost assigned is then unitized across the total number of (equivalent) units produced by that process to cost-out a unit of output.Manufacturers also incur service department costs (such as computer center costs) in support of production departments. These service department costs are indirect to a unit of production and for full costing must be allocated, first to respective production areas and then to the units of output. Such allocations are called service department allocations, and the basis of allocation is normally an activity reflective of the nature of demands made on the service department by other departments, both service and production.JOINT PRODUCTION ALLO CATIONSAllocations are also required in a joint production process. When two or more separately identifiable final products initially share a common joint production process, the products are called joint products. The point at which they become separately identifiable is referred to as the split-off point. Manufacturing costs incurred prior to this split-off point are referred to as joint costs and need to be allocated across the different joint products for product costing purposes. The bases for allocating the joint costs typically include (1) relative sales value at split-off, (2) net realizable value at split-off (as an approximation of the sales value at split-off), (3) final sales value at the completion of the production process, and (4) the number of physical units of the joint products at split-off.Many would consider this list of bases to be in an order of descending preference of use. Normally there are additional production costs beyond the split-off point. These additi onal costs are incurred in order to complete each joint product. For a given joint product, the net realizable value at split-off is calculated by subtracting the additional costs to complete from the final sales value of the finished joint product.SERVICE DEPARTMENT (RE) ALLOCATIONSThere are ternion basic methods to allocate service department costs to production departments or programs in a not-for-profit (1) the direct method (2) the step method and (3) the reciprocal method. The basis for allocation of service area costs should ideally be causally related to the demands made on that area by other areas. Both cause-and-effect and benefits-received criteria are taken into account. If the service areas provide service to each other (referred to as reciprocal services), the reciprocal method is the most accurate, the step method next, and the direct method the least accurate. With different service and production departments as cost objects, costs are initially accumulated on a dep artment-by-department basis. Departments working directly on programs or units of product or service are production departments. The other departments are service departments. The allocation problem then is to reassign service department costs to production departments or programs for both performance evaluation and product or program costing. Within a production department, these allocated service costs are then reallocated to units of service or product according to the bases of allocation that each respective production department uses for its indirect costs.The direct method ignores reciprocal services. A service departments costs are allocated to the production departments according to the extent to which each production department uses (or, for budgeting purposes, intends to use) the services of the service department. This extent is determined on a percentage basis by either the amount of services actually provided by the service department to all the production departments o r by the amount of services the service department is capable of providing at normal or full capacity. Variable and fixed costs may be allocated separately, resulting in a dual allocation process (for example, variable costs based on actual usage and fixed costs based on budgeted usage).The step method partially takes reciprocal services into account by allocating service department costs to production departments on a sequential basis. The service department that provides the greatest amount of service to the other service departments is allocated first the one providing the second greatest amount of service to the other service departments is allocated second and so forth. The coercive dollar amounts of costs incurred within service departments can be used to break a tie in usage, the larger amount allocated first. Once a service department has been allocated, it is ignored for all subsequent allocations.The reciprocal method takes into account all the reciprocal services by sett ing up a set of simultaneous equations, one equation per service department. For any given service department, its equation is Total allocable cost direct costs of the service department costs allocated from each of the other service departments based on this departments use of the other service departments. Once these equations are solved, the resultant allocable cost (sometimes referred to as the reciprocal or artificial cost) is reallocated across all the other departments, service and production, according to the original percentage usages.Two additional issues, fairness and acquiring the service from the inside or from the outside, concern the allocation of a common cost. The amount of common service cost allocated to a using department may be greater that what it would cost that department to obtain the same service from the outside. A variation of the reciprocal method provides an analysis to help the manager of a using department decide whether to obtain the service from ano ther department within the organization or to contract outside for the service from another organization. The amount of a particular service departments cost allocated to a using department may be dependent on the extent to which other departments also use this service department. This does not seem to be fair.