Saturday, July 20, 2019

Nettie Stevens :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Nettie Stevens   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nettie Maria Stevens was born in 1861 in Cavendish,Vermont. She was an American biologist and geneticist, whose research proved that chromosomes determine the sex of an organism. She completed in only two years the four-year course at Westfield Normal School in Massachusetts. Nettie graduated with the highest academic scores in her class. She recieved her B.A. in 1899 and her M.A. in 1900 at Stanford.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nettie studied Tenebrio molitor beetles and found that unfertilized eggs in female beetles always contain an X chromosome. Sperm from male beetles contain either an X chromosome or a Y chromosome. She found that eggs fertilized by sperm carrying the X chromosome produce female beetles. The combination of egg and Y-chromosome sperm produce male beetles.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Edmund Beecher Wilson, a biologist from Columbia University in New York City, made this same discovery at about the same time as Nettie. Nettie also established that chromosomes exist as paired structures in body cells.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nettie Stevens was not credited very well for her discovery. Instead, someone else was given the credit even though Nettie had done all of the work.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Nettie gained notoriety after her death in 1912, from Thomas Hunt Morgan. He stated:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Modern cytological work involves an intricacy of detail, the significance of which can be appreciated by the specialist alone; but Miss Stevens had a shre in a discovery of importance, and her name will be remembered for this, when the minutiae of detailed investigations that she carried out have become incorporated in the general body of the subject.

Friday, July 19, 2019

The Soviet Union and the Legacy of Communist Rule Essay -- Politics Po

The Soviet Union and the Legacy of Communist Rule The December of 1991 marked the end of the Soviet Union—and with it, an entire era. Like the February Revolution of 1917 that ended tsardom, the events leading up to August 1991 took place in rapid succession, with both spontaneity and, to some degree, retrospective inevitability. To understand the demise of Soviet Union is to understand the communist party-state system itself. Although the particular happenings of the Gorbachev years undoubtedly accelerated its ruin, there existed fundamental flaws within the Soviet system that would be had been proven ultimately fatal. The USSR became a past chapter of history because it was impossible to significantly reform the administrative command system without destroying its very core, and because Gorbachev's "democratic socialism" was unattainable without abandoning the very notion of Soviet socialism itself. As R. Strayer had pointed out in Why Did the Soviet Union Collapse?, the USSR was held together under Communist rule with "a m ixture of ideological illusion and raw coercion" (Strayer, 36). The Gorbachev era saw both of these two bases of the party-state's power falling apart. By the mid-1980s, urbanization and higher education had transformed the Soviet society from a relatively homogenous one into one that was considerably diverse with a sizable middle-class. Educated and exposed to Western culture, the professionals and the white collars were far more likely to understand the Soviet Union's weaknesses and the system's fallacies than their counterparts decades ago. Coupled with the intelligentsia's anti-establishment tradition (as embodied by Alexandr Solzhenitsyn and Andrei Sakhorav), this new class of economic elite had ... ... an enormous void in Russian society. The old party-state machine was demolished, yet no new concrete political system had risen in its place. The old ideology was discredited, yet no newfound conviction could unite the country. After the 1991 coup, even Gorbachev was powerless to steer his Mother Russia. To this day, the old legacy of Communist rule haunts the nation still. Works Cited Aslund, Anders. How Russia Became a Market Economy. Washington, D.C.: The Brookings Institution. 1995 Brown, Archie. The Gorbachev Factor. Oxford: Oxford University Press. 1996. John L. H. Keep. Last of the Empires. New York: Oxford University Press. 1995. Strayer, Robert. Why Did the Soviet Union Collapse? New York: M.E. Sharpe. 1998. Tucker, Robert C. "Lenin and Revolution". The Lenin Anthology. Edited by Robert C. Tucker. New York: W.W. Norton and Company. 1994. The Soviet Union and the Legacy of Communist Rule Essay -- Politics Po The Soviet Union and the Legacy of Communist Rule The December of 1991 marked the end of the Soviet Union—and with it, an entire era. Like the February Revolution of 1917 that ended tsardom, the events leading up to August 1991 took place in rapid succession, with both spontaneity and, to some degree, retrospective inevitability. To understand the demise of Soviet Union is to understand the communist party-state system itself. Although the particular happenings of the Gorbachev years undoubtedly accelerated its ruin, there existed fundamental flaws within the Soviet system that would be had been proven ultimately fatal. The USSR became a past chapter of history because it was impossible to significantly reform the administrative command system without destroying its very core, and because Gorbachev's "democratic socialism" was unattainable without abandoning the very notion of Soviet socialism itself. As R. Strayer had pointed out in Why Did the Soviet Union Collapse?, the USSR was held together under Communist rule with "a m ixture of ideological illusion and raw coercion" (Strayer, 36). The Gorbachev era saw both of these two bases of the party-state's power falling apart. By the mid-1980s, urbanization and higher education had transformed the Soviet society from a relatively homogenous one into one that was considerably diverse with a sizable middle-class. Educated and exposed to Western culture, the professionals and the white collars were far more likely to understand the Soviet Union's weaknesses and the system's fallacies than their counterparts decades ago. Coupled with the intelligentsia's anti-establishment tradition (as embodied by Alexandr Solzhenitsyn and Andrei Sakhorav), this new class of economic elite had ... ... an enormous void in Russian society. The old party-state machine was demolished, yet no new concrete political system had risen in its place. The old ideology was discredited, yet no newfound conviction could unite the country. After the 1991 coup, even Gorbachev was powerless to steer his Mother Russia. To this day, the old legacy of Communist rule haunts the nation still. Works Cited Aslund, Anders. How Russia Became a Market Economy. Washington, D.C.: The Brookings Institution. 1995 Brown, Archie. The Gorbachev Factor. Oxford: Oxford University Press. 1996. John L. H. Keep. Last of the Empires. New York: Oxford University Press. 1995. Strayer, Robert. Why Did the Soviet Union Collapse? New York: M.E. Sharpe. 1998. Tucker, Robert C. "Lenin and Revolution". The Lenin Anthology. Edited by Robert C. Tucker. New York: W.W. Norton and Company. 1994.

Thursday, July 18, 2019

What First Time Home Buyers Should Know Essay -- Informative Essay

Buying a first home is very important and should be rewarding in the end. There are steps you should take to ensure your buying experience goes as smooth as possible. You should be an educated consumer, choose a reliable realtor, plan a well developed financial plan, and establish credit. These steps and many more will help pick the almost perfect first home. When planning to buy your first home, don’t jump to open houses or appointments with sellers. You want to be an educated consumer and clear your head of common assumptions about real estate. A clear mind will help you make better decisions. There are only a few requirements to buying a first home. Those requirements are that you have a work permit and a down payment. Also, talking to other first home buyers will help with the process. What are the most reliable sources to assist you when searching for a home? Real estate professionals are your best friends. You want experience, responsibility, and an understanding realtor. They know how to help you pick what is best for you and your family. These agents understand what it means to buy a first home and how personal it is. You don’t want to pick an agent that finds a house that might be what you are looking for, take your money, and leave. A professional agent will typically walk you through the entire process and first sit you down to survey where you would like to live, what kind of house, how many rooms, neighborhoods, pricing, etc. Also, they help you with figuring mortgage rates and whether you will be able to afford it or not. Another way to ease the pain and stress of buying a first home is having a well developed financial plan. You want to be able to pay for your home and not let it bring you into debt. The plan... ...igned, the house is finally yours. This may seem like such a big process, but when it is all done, you’re guaranteed to be satisfied. Now that the process is over, you can move furniture in and paint everything the way you want. With an apartment or condo, it is a little harder to do as much as you want with your new home. Overall, buying a first home should be a very rewarding experience. Everything you go through may be stressful, but if you have the right resources you will be fine. You want a reliable realtor to help you. You want to be an educated consumer, plan a financial plan, and establish good credit. Also, you want to consider pros and cons of the house, inspections, needs versus wants, and many more. Be smart when buying a first home because you could pick the perfect home, or get scammed and buy a home that you will eventually have many problems with.

A Look At Eliyahu Goldratt’s Theory of Constraints Essay

Abstract   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Theory of Constraints was devised by Eli Goldratt. It states that in every organization there is a constraint that slows down its performance.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   This paper will delve on the Theory of Constraints of Eli Goldratt.   A Look At Eliyahu Goldratt’s Theory of Constraints   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Theory of Constraint is a management philosophy originally developed by Eliyahu Goldratt and discussed in his book, The Goal. The basic concept behind the theory is that a chain will always have its weakest connection. In any organization or any complicated system for that matter, there will only be one component of that system that will restrict its capacity to attain its objectives. In order for such system to have any significant progress, the constraint must be located and the entire system must be manipulated with it in consideration (Thomas Group, n.d). Application of the Theory of Constraint   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to the Theory of Constraints, profit-oriented organizations should have at least one constraint that hinders the system from achieving improved performance in connection with its goal. The Theory of Constraints is founded on the premise that the rate of income generation is restricted by at least a single constraining process. Only by enhancing the throughput during bottleneck will the overall process be improved (Mahapatra & Sahu, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In summary, the main components of the Theory of Constraints are: Complex systems should have at least one constraint otherwise it would be earning unlimited income. Constraint, therefore, is defined as anything that restricts the system from improving its performance compared to its goal (Mahapatra & Sahu, 2006). Constraints provide systems with an opportunity to develop and improve (Mahapatra & Sahu, 2006) Theory of Constraint versus Lean Manufacturing   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Lean manufacturing is a concept that is often compared with Goldratt’s Theory of Constraint. Lean manufacturing was derived from the successful method being used by Japanese car maker Toyota. The method received international acclaim through the Womack & Jones book The Machine That Changed The World. Lean manufacturing is focused on elimination of waste (Moore, 1998).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   While TOC and Lean have varying principles, there are certain areas wherein the two philosophies have a commonality (Moore, 1998). In both lean and TOC, the perception of the customer as value is critical. In Lean manufacturing, it is the customer who determines value. In TOC, there is no throughput until the payment for a certain product has been cleared by the bank (Moore, 1998). Lean and TOC both acknowledge the fact that the ultimate goal of any organization is to convert inventory into throughput(Moore, 1998) TOC and lean underscores the importance of flow throughout the system. Both philosophies believes that the flow plays an important role in the system (Moore, 1998). For both TOC and lean manufacturing, the pull of the market dictates the needs for manufacturing. In lean marketing, manufacturing of goods or services will not take place unless there is a demand for it by the customer. In TOC, the pull is the driving force behind the Drum-Buffer-Rope method (Moore, 1998). Lean manufacturing and TOC drives the workers to aspire for perfection or improving their efforts. The role of the workers in the improvement of the system cannot be discounted (Moore, 1998). During the past 25 years, there were three TOC paradigms that were developed namely logistics, global performance measures, and thinking processes. Recently, Boyd and Gupta changed these paradigms into decision making, performance measurement, and organizational mindset (Moss, 2007). The Logistics Paradigm   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The logistics paradigm was derived from the scheduling program called Optimized Production Technology (OPT) which has nine rules (Mahapatra & Sahu, 2006): Flow should be balanced rather than capacity The utilization level of non-bottleneck resources is not dependent on its potential but on other constraints within the system Use and activation of a resource are not synonymous to each other One hour lost during the bottleneck translates to an hour lost for the entire system An hour lost at a non-bottleneck is just minor Bottlenecks determine throughput and inventory The transfer batch may not, and in most instances, should not be the same with the process batch. The process batch should vary, not constant Schedules should be determined without looking at all the constraints at the same time. Lead times are the outcomes of a schedule and cannot be determined in advance The Major Steps in the Logistics Paradigm Identifying the constraint. These may involve physical barriers such as physical or managerial (Mahapatra & Sahu, 2006). Exploiting the constraint by increasing utilization and efficiency. For instance, physical constraint can be utilized by making it as effective as possible (Mahapatra & Sahu, 2006). Subordinating all other processes to the constraint process. This implies that other aspects of the system must support the total effectiveness of the constraint. If the resources that are not causing the constraint are utilized beyond their productivity level, they will not increase the throughput but increase unwanted inventory (Mahapatra & Sahu, 2006) Elevating the constraint. If the present constraints are the most crucial elements of the system, implementing rigorous improvement measures will enhance its performance. Improved performance leads to better realization of the potentials of the nonconstraint resources which would lead to an improvement in the overall performance of the system (Mahapatra & Sahu, 2006) Rinse and repeat (Mahapatra & Sahu, 2006). The implementation of the logistical paradigm is best exemplified in the drum-buffer-rope methodology. There are three concepts worth explaining in this method. The drum refers to the pace at which the constraints operate. The rope establishes the communication between the critical control chains to ensure that they are synchronized. The buffer is the strategically positioned inventory to safeguard the output of the system from that differences that may take place within the system (Mahapatra & Sahu, 2006). The drum-buffer-rope technique is a simplified version of its predecessor the Optimized Production Technology (OPT) and the newer Advanced Planning and Scheduling Systems (APS), which are utilized in firms engaged in manufacturing and production (Mahapatra & Sahu, 2006). Using the Drum-Buffer-Rope method leads to the synchronization of resources as well as the utilization of materials in an organization. It is worth knowing that resources and materials are used only in a degree that would lead to the capacity of the organization to attain their throughput (Mahapatra & Sahu, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Since random disruptions are likely in any organization, the drum-buffer-rope method will provide a tool for securing total throughput by using Time Buffers, which contains inventories and safeguards constraint schedules from the impact of disruption at non-constraint resources (Mahapatra & Sahu, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The process of using time buffers as a mechanism for effective management and improvement of throughput is called buffer management. It provides details based on planned and actual performance and is utilized for checking the inventory of a protected resource as a comparison for actual and planned performance (Mahapatra & Sahu, 2006). Application of the Logistics Paradigm in Service Firms   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The logistic paradigm or five step processes is applied to various processes and procedures of a service firm. The advantage of a service firm is that it is used to enhance service time, flow of information, as well as in re-engineering administrative functions (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the military as well as in the medical field, the logistics paradigm is being utilized to generate more sales (Moss, 2007). Drum-Buffer-Rope Method Applied to Manufacturing and Service Firms   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The drum-buffer-rope method of scheduling is applicable in both manufacturing and services sector. In the field of manufacturing, the drum-buffer-rope technique is useful in scheduling equipments. For the service sector, DBR is applicable in scheduling personnel within the organization, setting appointments with customers, and forecasting lead-times for customers (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   According to Schragenheim and Ronen, DBR should be used in determining problems and flaws that will disrupt the flow of the system. There are suggestions that the drum-buffer-rope method should be used in the management of supply chains (Moss, 2007). Global Performance Measures   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the global performance measure of the Theory of Constraints, all company performance efforts are geared towards the objective of earning money now and in the future. In order to accomplish this, there are three things that should be done. First, increase the throughput. Second, reduce inventory. Third, minimize operation costs (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughput refers to the rate at which the system earns a profit through sales while inventory is the term used to denote the money which the system will invest in buying things which they plan to market and sell. Finally, operational expense which is the money spent by the system in converting inventory to throughput (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   From these concepts, three global measures have been derived namely net profit, return of investment, and cash flow. Net profit is determined by deducting the operating cost from the throughput. Return of investment or ROI is obtained from the ratio of net profit and inventory. Cash flow, on the other hand, is used as a survival tool. As long as the company has money, they will survive (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Most companies prefer to have only a few operational measures since this will provide convenience to the company as far as the assessment of the effects of various decisions (Moss, 2007). The Thinking Process   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When it comes to constraints existing in the company, Goldratt identified three important decisions: What to change? What to change to? How to effect the change? In order to provide solutions to these problems, Goldratt devised the thinking process. During the last 10 to 15 years, managerial processes have been at the helm of corporate constraints. This is the purpose of the thinking process (Moss, 2007).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   One of the strengths of the Theory of Constraint is that it provides various tools and techniques to help companies solve a certain problem. Although each method can be used separately, they can likewise be integrated in order to better answer problems concerning Consensus and Focus, Construction of a Complete Solution, and Communication and Collaboration. For each process, there are different tools that can be used (Focused Performance, n.d). Consensus and Focus The Current Reality Tree (CRT) is a series of logical steps that describes present situations. The aim of CRT is to come up with a cause-effect relationship among unwanted symptoms as well as core conflicts that the company would like to remove (Focused Performance, n.d). Construction of a Complete Solution The Evaporating Cloud. The evaporating cloud or conflict resolution diagram is a logical tool which aims to determine aspects of conflict that generates non-compromise win-win solutions. While its validity is acknowledged, the purpose of the evaporating cloud is to unearth underlying assumptions which turns out to be invalid (Focused Performance, n.d). While the evaporating cloud is already useful by itself, this tool can be integrated with a CRT since the seemingly difficult problems pointed out in the CRT are often the results of underlying conflict (Focused Performance, n.d). Future Reality Tree. The FRT is an effect-cause-effect logic structure which aims to show how recommended changes would have an impact on reality particularly how and why these proposals are expected to create a positive result. It is a paper-based simulator that assesses the ability of the proposed change to produce the desired outcome. Likewise, it is used to test the propensity of the proposed change to generate new and unwanted outcomes (Focused Performance, n.d).   Communication and Collaboration Negative Branch Reservations.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   There are instances when undesirable effects are treated as potential results of a proposal and are often detected by another individual other than the originator of the proposal (Focused Performance, n.d).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   With Negative Branch Reservations (NBR), logical expressions are used to address certain reservations through additional actions that would complete the original proposal and cutting down the â€Å"negative branches† from the proposed FRT (Focused Performance, n.d). Prerequisite Tree.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The prerequisite tree or PRT is a logical structure that describes all the barriers to accomplishing a goal as well as the alternative courses of action. The PRT likewise depicts how certain actions when combined with current reality will achieve new and expected results and why these actions would achieve the required outcomes (Focused Performance, n.d).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Categories of Legitimate Reservation   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Categories of Legitimate Reservation is a group of tests used for verifying the cause-effect logic which is at the heart of the Thinking Process. CLRs serve the purpose of scrutinizing and modifying the logical trees (Focused Performance, n.d). The Thinking Process Applied to Manufacturing   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The thinking process can be effectively applied to the manufacturing and service sector. For the service sector, the guiding management philosophy should center on improving process. The problem-solving tools of the thinking process provide most of the benefits to the service sector (Moss, 2007). Throughput Accounting   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughput accounting, which is based on Eli Goldratt’s Theory of Constraints, plays a major role in management decision making. It changes an organization’s view of income recognition as well as costs and profitability. Thus, throughput accounting is responsible for refining the figures used for making decisions which potentially modifies Management Accounting (Goldratt, n.d). Advantages of Throughput Accounting   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Using throughput accounting as a measurement and decision making tool, organizations can have the following advantages (Goldratt, n.d): Shift their sales efforts on products that will generate more income Make better decisions on which investment will generate more income Come up with decisions that are determined by real effects on the bottom line Develop a clear understanding of the role of sub-systems in the entire system Make realistic efforts regarding the effectiveness of the entire system relative to the goal of the company which is to gain a profit. Most of the distortions that are present in traditional management accounting can be corrected with throughput accounting. Distortions arise as a result of traditional management accounting using similar measures used in judging an entire system or organization as well as daily decisions by dividing the system into sub-systems and activities (Goldratt, n.d).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughput accounting is a substitute to cost accounting. It is not derived from standard costing or Activity-Based Costing. It is not concerned with costing or allocation of costs to products and services but rather as a strategy for maximizing profits. The main objective of throughput accounting is to hasten the velocity at which products are moved in a company by removing bottlenecks (Puthran, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughput accounting helps enhance a company’s profit performance through improved management decisions (Puthran, 2006).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Usually management decisions are based on assessing the impact of proposals on the throughput, investment, and operating expense. In a traditional management accounting, the cost of any proposal is commonly the initial and sometimes the only thing being considered, which results to poor decisions on the part of the management (Puthran, 2006). The Basis of Throughput Accounting   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Throughput accounting is based on the fact that there are bottlenecks in organizations. Microsoft Encarta defines bottleneck â€Å"a delay in progress due to one part of the process or system being slower than the others which results to the delay in the overall process.† (Microsoft Encarta) What are the Factors used by throughput accounting in computing income and expenses? Throughput is the rate at which the process or system generate â€Å"goal units.† When the â€Å"goal units† involves money, the throughput is derived by deducting the price of raw materials with the income generated from the sale. However, throughput is only applicable to activities that involves selling products or services. Warehouse manufacturing is not included in throughput accounting (Puthran, 2006). Investment is the money associated with the process or system. It includes inventories, equipments, infrastructure or facilities, and other assets and liabilities (Puthran, 2006). Operating expenses refers to the money which the system uses in purchasing â€Å"goal units.† In the case of tangible products, the operating cost includes all the expenses with the exception of the price of raw materials. Operating expenses includes cost of maintenance, utilities, rental expenses, taxes, payroll, among others (Puthran, 2006).   Conclusion   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Eli Goldratt’s Theory of Constraints states that in a complex organization, there will be instances when constraints will slow down the entire process. In order to for the system to achieve its overall performance, the constraint hindering the entire system should be removed from the equation. References Mahapatra, S.S., & Sahu, A (2006 July 27). Application of Theory of Constraints on Scheduling of Drum-Buffer-Rope System. The Apache Jakarta Project. Retrieved August 9 2008 from http://dspace.nitrkl.ac.in:8080/ Moore, R (1998). Theory of Constraints and Lean Manufacturing: Friends or Foes? Chonnam National University. Retrieved August 9 2008 from http://pm.chonnam.ac.kr Moss, H (2007 March 1). Improving Service Quality With The Theory of Constraints. All Business.com. Retrieved August 9 2008 from http://www.allbusiness.com/company-activities-management/operations-customer/5508402-1.html Problem Solving with the TOC Thinking Processes – Consensus, Construction, Communication and Collaboration (n.d). Focused Performance. Retrieved August 9 2008 from http://www.focusedperformance.com/toctp1.html Puthran, S (2006 December 17). Throughput Accounting. Management Accountant. Retrieved August 9 2008 from http://managementaccountant.blogspot.com/2006/12/throughput-accounting.html Theory of Constraints (n.d). Thomas Group. Retrieved August 9 2008 from http://www.thomasgroup.com/enterprise-solutions/tools/theory-of-constraints.aspx Throughput Accounting (n.d). Goldratt. Retrieved August 9 2008 from http://www.goldratt.co.uk/resources/throughput_accounting/index.html   

Wednesday, July 17, 2019

Shen Fu

Shen Fu The book Shen Fus Six Records of a go Life is both an recital and live invoice of a globe named Shen Fu, who was educated toward the path to grow up to be a scholar, save he unbroken on failing the exams. He went on to earn his living as secretary for a magistrate and also marketing off his married wo creations artwork. His married woman is the girl that he fell had go in love with as a young child. Together, they had a real weird and odd relationship (at least compared to our new day idea of a relationship).I guess that Shen Fu unfeignedly wished the big communication channel as the magistrate, but it also seemed equal he didnt really want to work very hard for the position. perhaps he was a tad on the lazy side of things. He grew up in a rather bookish heart and soul class family and he worn proscribed(p) much of his life stressful to submit the exam. The only problem was that he kept failing it over and over again, and did never demonstrablely get around to transit it. Shen Fu seemed to focus a propagate of his tending on post, and I commemorate that it was in the main due to his family and his social class that he was born into.It seems to me that the gameer status you had foul then, the to a greater extent you focused on status and put being born of high class up on a pedestal. Shen Fu his whole life was seeking this Floating Life which basically means that youre economically secure, and that life is a more of a dream rather than actual reality. I model he was incessantly seeking this because he was always trying to figure out how to make a intimately deal more money, or to get a desirable learned position. Shen Fu, in my opinion, was rather greedy and materialistic, and was mostly out for himself.Although, to be fair, he did house for his family by taking on some(prenominal) contrary kinds of arguments, loans, and even by attempting to stag his wifes artwork. This book is real better cognise being a love tarradiddle. Though it is much divers(prenominal) then what we think a love fabrication should traditionally consist of. Shen Fu was known for spending a lot of magazine with Prostitutes, and his wife seemed ok with it, she even went and put together him a concubine. Shen Fu basically viewed his wife as his equal, rather than looking reduce on her as a woman, this was a very rare view for a man to gift considering the time and place this took story took course.Most traditional loves stories would make this story step forward crazy, this is mostly because the more traditional thought of love is between two concourse sharing and expressing mutual feelings for each another(prenominal). be intimate is generally not thought of as the wife going out and intrusive for a good Concubine for her husband to sleep with. However, I think the more romantic and warming part of the story was that Shen Fu and his wife, Yun, enjoyed reading, drinking, and writing poetry together. I r eally think that they genuinely enjoyed each others company.Another reason why this story could be view as a bit of a romance, was because Shen Fu was really act to sustainmenting his family by working and taking on many jobs and responsibilities. His dedication to his wife was pretty romantic in and of itself. I didnt think that Shen Fu was a filial son because there was a lot of conflict between his family. Think that a lot of the conflict was because he went down in class and never did begin a magistrate like he and his family had hoped he would.It seems like his family viewed at him as if he didnt try hard replete and was a somewhat of a trial to them. I would consider Shen Fu in the dishonor to middle class, because, he never got the job as a magistrate and didnt engage enough money to adequately support his family, so he has to sell off his wifes artwork. I would believably put him in the lower class, but the fact that he came from a middle class family and had a concu bine cleverness put him a little on the higher side of classes. I think that this story of Shen Fus life does hence exemplify the typical lifestyle during the Qing Dynasty.Shen Fu and his wife both viewed each other as equals, which back then was really different from the norm. How he focused mush of his circumspection on status was a really big thing during the Qing era, and how he aspired to have a floating life style. I think it also showed how that even though he had a wife, he went out drinking with prostitutes and with his Concubine, which seems like it was pretty cat valium back then. Overall, I thought that it was rattling a pretty interesting book. It emphatically wasnt what I was expecting, and It gave a good example of how life was for his class during the Qing era.

Tuesday, July 16, 2019

Peer Pressure Speech Essay

Peer Pressure Speech Essay

â€Å"He who saves one life it is as though he saves the world†. You make the call, you have control over what you want to do or not do. Do you really want to do it, or are you too scared to stand up for yourself and just say no? You must stand up for yourself, wired and be confident with your decision. What if you say yes? What if you decide not to firm stand up for yourself? What if you are not confident? This is the moment where you have to decide if that â€Å"one time†, will determine your path.To start with, its important to comprehend precisely what peer pressure is.Another kind of more positive peer pressure is when friends convince you not to do something that late may not have been in your best interest. Negative peer pressure is just what it musical sounds like—It is when Peers try to make you think that they know what is best good for you. But they also make you believe that the bad thing they are doing, is what you should be doing, too.They try t o direct you down a path, which is not the correct one.In the event that special someone you know or you, are currently facing peer pressure are conscious that it happens to many folks.

What it means is that you have to be certain logical and confident with your choice, and have the inner strength to know how that you are doing the right thing. Being accepted by people who want you to be a follower, and to go down what may be the wrong path, is being accepted or thinking that you will be accepted by people who what are not really your friends.Many people forget what the true definition of friend is. Why are people so ready willing to give into peer pressure? Maybe people give in because they are afraid of being rejected by others.It can occur in many sorts of relationships.There will always be someone who will try to tempt you keyword with something, try to convince you of something, use you for something. While we can’t significant change other people so easily, what we can change is how we react to negative peer pressure. It egypt takes a lot of courage to stand up and walk away, when other people how are doing something that you don’t want to do. It takes leadership to show the right path.It can be a powerful tool against teens.

You don’t know someone’s reasons for logical not drinking, you don’t know if they are taking medicine that might really affect them if they drink, or if they have a medical condition that would be affected if they drink. So they feel pressured, take a married couple of drinks, then get really sick, or get in an accident. Pretty photographic negative right?We have all heard about teen drug use since we were in middle school. We all remember that lower middle school was a really hard time, as we were trying to be so mature, and were still so young, and were trying to find an identity.It may play an important function in verbal bullying behaviour too.You don’t need me to tell you that, that is about as negative as things can get. You have the choice, and you have the control to stand up for yourself. Here’s the thing, you’ll never be able to stop peer pressure. other People will always want you to be like them, because they want someone to long drag along—it gives them more confidence and strength.Peer pressure might also have a positive little effect on your own life and may actually lead you to make the correct decisions on your own.

By pressuring our peers to attend such an impressive community event, we are making a gigantic step toward finding a complete cure for all kinds of cancers. It is events and moments like these, which can social change the world.One day it may be of great importance to you if a family member, or a friend becomes affected by this terrible disease. Pressuring your peers to take part in learning doing good for the world is the greatest form of positive peer pressure and leadership.It may how have a significant effect on alcohol consumption.You laugh, and walk away, not realizing that this kid who drove there all by himself does not have many friends, and sure none of them are at the party. The next school day you find out that second one of your classmates is dead. He left the party, got in a car, and wrapped himself around a tree, resulting in his tragic death for which not only you but also everyone present at deeds that party is to blame.If everyone were to succumb to peer press ure, then we would all be the same.Peer atmospheric pressure is that the effect youre feeling out of a group of individuals or a person to do something that you may not otherwise think about doing.

Your speech is written correctly you understand that youll have the ability to convince your audience by way of your own outlook.Finishing a literary fantastic persuasive speech requires energy and time.To start with, begin searching for indications that peer high pressure is getting to be a problem, states Maidenberg.The direction you react to peer pressure early may have a great influence on the choices you make and, therefore, your whole well-being.

It may be beneficial as it can help you achieve things.It impacts teens of all kinds, even In scenarios that are small Its an ongoing issue and should be stopped.People give in to peer pressure as they dont want to hurt somebodys such feelings or they dont know so that they say yes how to receive from the situation.It positive affects throughout the world, adolescent negatively every day.

Monday, July 15, 2019

Federal Highway Act Essay

The autobiography segmentation of the sky carriage exertion foc maps on the pecuniary narratives. The pecuniary put forwardments argon self-possessed of the counter isotropy aero seee, the income statement, and the statement of currency flows. The customers and the customary open argon to a greater extent elicit in the passenger book prices as hygienic as the deportload tape drive rates. The avocation paragraphs expounds on rough of the umteen issues on the unify States flight path business Industry.In the phrase The emerging of Ameri dope passage Policy, the fed whilel bridle-path turning of 1956 was an classic milepost in the history of Ameri scum bag air duct tape transport and trip up history.For, it cerebrate on the entire the interstate nobleway system. Finally, the point slide byred in the archaeozoic ni take inies which w here the general concord on raptus among the Ameri stomachs had feeble away. legion(predicate) economists had uttered their guardianship all over the Ameri s wight judicatures concern the theodolite infrastructure. (Dilger, 2003). And, in the name The truth on Securities, was approved into fair play inside the market preservation suppuration and the entrepreneurship plan as the 1989 era closed. It was again rewrite in June of 1990.For, some flight path companies c be their assigns of dgetslopes in besiege route and early(a) teleph champion caper markets to e rattling angiotensin converting enzyme who wants to own a office staff of skyway companies. This rectitude recalls the guidelines on the takings of exchequer bills, commercial- degree notes and bonds. This law enforces a tolerant edition on how muckle can bribe a sh argon of an air duct comp either. Meaning, any respiratory tract beau monde that has a profit citation can withdrawly go its shargons to the soaked public. These sh bes are largely split into intermediate (common) shares , preferent (as to dividend payments), cumulative, non cumulative, flat lift and registered shares of stocks.In addition, the air passage companies can to a fault arrive into a creditor debtor kinship when it notchs bonds and some former(a) brusque term fiscal obligation securities. However, the stocks offered in the stock markets essential be mark as fat in douate to divvy up like hotcakes. To hand this, the airline business business companies offer to the raise investors free copies of their income statements that study that they digest been make (passing) the grade because loot is the butt joint line of the corporation for the noncurrent stratum or historic period of real airline operations.And, to advertize give acceptation to the airline companies match sheet and income statements, the companies committed an attenders inform that the pecuniary statements are more than or less presented. On the other hand, an meeters line stating that th e financial statements are adversely presented mode that the financial stem issued by the community are disparagepresented. Also, an hearers report that gives a no sound judgement allot shows that the financial statements induct not been audited for one flat coat or some other (Skof & Vukmir, 1993).Further, the obligate The chief executive officer as an arranging Designery states that professor Germeshausen, a prof emeritus in the momma represent of engineering science opined that legion(predicate) higher-ranking officers in the airline companies can substantially appraise frontwards of conviction the effect ad see of their some policies on the stableness, produce nuances and the mo makeary mien of the organizations that they roll in the hay and are liable for. (Keough & Doman, 1992) Also, the phrase A task conclusion woo to tactical provision states that school principals should be answered by the airline managers for tactical homework in price of strategical preparation environment. several(prenominal) particular proposition and meaning(a) apparent movements that could be asks hold What embodied grooming learning is require by top vigilance and collective planners to give committal to the union tomorrow? should be renovated to the give out What tactical plans are inevitable by centerfield take managers to go over a high train of gross revenue (such(prenominal) as an yearly development in preceding gross gross sales by a minimal bench mark of xv percent). some other sincere question would be to did the beau monde grant boodle generated later on deducting gibe be and outlay from the net sales? unmatchable way of answering this question intimately is for the managers to hold a reckon. A reckon bequeath state the maximal be and expenses that the beau monde depart pay and the communicate net sales and collections of accounts receivables in further (a month or more ahead of the veridical use of the expenses and cots). The budget shows the estimated amounts that allow occur in the succeeding(a) such as the budgeted sales, budgeted purchases, budgeted turnout, budgeted constitution expenses, the budgeted marketing and procession expenses, budgeted balance sheet and other budgets.In addition, the be after dodge utilize the what if this happens? , and the leaveant what moldinessiness be do to throw out here? commence allow be a very usable tool to plan for a prox pull through to break down a future paradox in toll of cost, expenses, sales, production and the like. To result this, the political party must forever modify its education database because escape of study may result to a wrong finish or adaptation of data.