Thursday, September 3, 2020

A Summary Of Online Bookstore Information Technology Essay

A Summary Of Online Bookstore Information Technology Essay 1. Presentation Administrators currently have all around created organize wherever can be smooth on the web, web based shopping must be somewhat full grown late, looking forward, more individuals in Taiwan utilize the Yahoo sell off weighing is the situation. With web based shopping identified with the point as a topic, and afterward with PHP, MYSQL, and the fate of programming DataBase, and so on execute this undertaking, coming to see how to utilize and a total system for genuine on the system can permit purchasers to make sure about internet shopping stage. Since practically all hand contacting PC related items, so we chiefly PC peripherals by sell off, if different things to the sale is likewise conceivable. Watchwords: web based shopping, hurray sell off, PC items. Presentation subject This undertaking is an internet shopping website. Webpage content for online course reading framework that permits customary clients to advantageously at home, utilize the Internet highlights, simple to discover books you need. Apply for participation of the path through, so customers can utilize the site usefulness. The foundation the board framework, utilizing MYSQL as a database framework to furnish chiefs with a helpful and quick interface, so directors utilize the Internet to Zhu, anyplace can without much of a stretch handle all the data. Customers can likewise deal with all the data. Make the board increasingly advantageous and customized. We use PHP as a reason for web architecture, composing not exclusively to encourage, along with the beautification of CSS sentence structure adjustment, demonstrating a progressively advantageous internet browser interface steady with human instinct. Furthermore, to the main exchange mode delicate book shop, data stream, coordinations as the base to reenact the procedure of data out and sharing out the procedure. Beneath will have a framework execution process, the plan procedure to do some account. Inspiration Later, the web blast, has become a hotly debated issue of developing business designs have sparkle, for example, online closeouts, electronic commercial center, online store, online data suppliers and undertakings of the electronic data trade, etc. We see a wide range of web based business web shopping locales, selling different merchandise. For whatever length of time that individuals go along with, they can look to discover items they need, etc. Natural improvement is developing significantly simpler than at any other time we can set up their own internet business framework for little. So as to explain the issue of this examination trust that the client buy process from the essential worth and innovation point of view followed to administrators coordinations, cash stream, data stream, etc, to make a shop website, reproduced electronic trade online shop procedure and addition important experience from Topical Objectives Figure out how to make an increasingly complete internet business. A back-end the executives framework with web based shopping website. Partitioned into: A. Clients, the known individuals from territories: Clients associated with the Internet shopping website, sign in as a part after the products on the webpage the following one. B. Shops zone, otherwise called the administration of: The office liable for online deals orders from clients under. Books of the include and the rack. Part data changes. 2. A Summary of online book shop 2.1 Introduction Book shop meaning of simply show, retail location of distributed material, notwithstanding offer of explicit items, the same as different deals channels, starting here of view, the essential elements of Internet book shops also, yet online book shop is another sort of distribution exposure or deals channels, or even correlative conventional stores. The purported Internet book shops notwithstanding the general web based business capacities, ought to likewise incorporate a few of the accompanying administrations: A. Assortment of the best Feng Since the customary book shop outlets, regardless of whether or extra room is restricted, regularly constrained to cost simply the smash hit book required the offer of the principle, for the uncommon needs of perusers or an increasingly famous books can't consider. Be that as it may, advanced innovation has carried the answer for this pained way to deal with current innovation, truth be told, next to no space to store a lot of information and have the option to rapidly discover the data they need, yet additionally long haul protection, changes likewise extremely simple, obviously, books can give perusers an assortment of counseling needs. B. Encourage the recovery  In conventional book shops to discover a book, notwithstanding the store to see whether the correct order of goods, the staff at times experienced to unassumingly difficulty to help, surprisingly more dreadful is that frequently or can not discover. What's more, this is the thing that you know to discover the book when it is happening, on the off chance that you just need to discover some data as per, Zhu will be lost in the tremendous ocean of books in the. Be that as it may, advanced data is extraordinary. In contrast to customary strategies, the book is the greatest preferred position of the data it can utilize listed documents, to encourage the request. In the event that you don't have to know the total data, simply enter watchwords or part of the message, you can rapidly discover the data they need. Online book shops and book deals are not limited to top of the line book, regardless of whether the physical channel has racks of books, yet in addition deals space. Numerous office laborers don't have the opportunity to purchase books through online book shops to spare time costs, yet additionally through precise bibliographic administration, to discover books on subsidiaries, which is the point at which the individual to physical book shops, in no way enjoyable and experience. C. Book introduction and understanding test Books isn't really a drive acquisition of products, individuals, for the majority of the books, except if the first solicitation that had come to purchase a specific book, more often than not to purchase books to keep it above water as a recreation movement , in the main perusing in the book shop, and afterward, as the case to purchase, in this manner, give a total online book shop is a piece of the book depicts the preliminary and read, is significant for the peruser, and is the best each book, as opposed to just for explicit showcasing books. Since the July 1995 foundation of the Amazon book shop, Zhu expressed on the page on the Internet to build up an extra client arranged book shop, clients meander on the web, and to give the most differing Select Since at that point, the business can be online book shop and other online retailers, as, step by step enter the phase of improvement of electronic trade. Improvement since 1995, some experienced four phases: The principal stage: 1995 to 1997, during the systems new spotlight on pressure and encourage The subsequent stage: 1998 ~ 1999, Internet trade is turning out to be extreme rivalry, shoppers and organizations are directing their concentration toward valuing rivalry; yet since late 1999, feeling weak and touchy industry alone has enough reasonable to persuade purchasers The third stage: 2000 to 2004, the cost is as yet thought to be one of the elements, however underlines the extent of purchaser merchandise like shading stretched out to cover the arrangement of value affirmation, web based exchanging conditions, and other assistance conveyance with the goal that the full scope of shopping encounters. The Four phase: 2004 to the present, to arrange security, installment accommodation, assortment and complete articles, the online book shop fanned out into 3C, magnificence, assortment of social exercises as an augmentation of the gateway has developed into a pattern of change. On the off chance that the above rules to quantify the online book shop in Taiwans improvement can be said to have entered the fourth stage. 2.2 Web distributing and distributing substances Why digital books will turn into a venturing stone to sell? To start with, buyers request, trailed by the unit cost is low, decreasing the customer just because the limit in web based shopping. Book conveyance is practically scared of impact parts, and not a date. In reality for these early system condition. As the physical book deals in the system consistently have conveyance issues, and system in spite of the virtual properties. Zhu didn't book benefits high, benefits are countless coordinations costs by disintegration, the administrators are attempting to come up measures 3. Upbeat Publishing Limited diagram 3.1 Introduction Upbeat Computer Books Square started in Jan. 1990. Around then the data business has developed to extensive size, get to equipment industry is created, interestingly, presents a wide range of PC related programming and information on books Zhu was the more hard to acquire; PC and data quickly and to a wide scope of buyers is the absence of PC realize experts to prescribe around enough to address their issues of the device. Cheerful book shop originator, initially set up in the provincial fiber optic system venture has arrived at ten years, not just capable in PC specialists in the field, while work experience is likewise profoundly welcome the troubles of data move with the PC business is how much agony . At that point pick a more youthful shopper bunch is loaded with Feng Chia shopping locale, the formation of a wide zone of 150 square feet huge PC book shop. 20 workers in the here and there the coordinated endeavors of the business for the PC, close to the understudies, and shopper s, gives a PC data heaven. PC and data as time passes, up with the occasions than the shoppers needs, yet additionally to comprehend what sort of data books is the buyers need. Moderately, a general far reaching book centers around the broad level of product request, yet in addition can not put the attention on explicit kinds of books, causing the buyer just in the tremendous ocean of books, alone Ru difficult to find little item appearing as though they need to data. The upbeat book shop picked to meet the business sectors beat whenever to give the quickest, best in class PC proficient books.  Happy book shop as per item characteristics, the various employments of the books were characterized in a particular territory,

Saturday, August 22, 2020

Depreciation and Useful Life

Structures, hardware, gear, furniture, apparatuses, PCs, open air lighting, parking garages, vehicles, and trucks are instances of advantages that will keep going for over one year, however won't last inconclusively. After some time, these advantages deteriorate. Deterioration is characterized as a non-money cost that decreases the estimation of an advantage because of physical or practical factors after some time. Thusly, the expenses of the fixed resources ought to be recorded as a cost over their valuable lives, since they devalue and should be supplanted once the finish of their helpful life is reached. Physical devaluation factors incorporate mileage during use or from being presented to such things as climate. Practical devaluation factors remember out of date quality or changes for client needs that cause the advantage for no longer offer types of assistance for which it was expected or required. With regards to processing devaluation, there are three factors that decide the deterioration cost for a fixed resource: the asset’s starting cost, anticipated helpful life, and assessed leftover worth. What's more, there are additionally three distinct approaches to ascertain devaluation: the straight â€line technique, the units-of-creation strategy, and the twofold declining-balance strategy. The straight-line strategy for deterioration gives a similar measure of devaluation cost for every time of the asset’s valuable life, and is known to be the most usually utilized technique for ascertaining deterioration. The unit’s-of-creation strategy for devaluation gives a similar measure of deterioration cost for every unit of creation. In view of what the advantage is, the unit’s-of-creation strategy can be communicated regarding amount delivered, miles, hours, and so forth and is frequently utilized when the fixed resources in administration time or use differs from year to year. The twofold declining-balance technique for deterioration accommodates a declining occasional cost over the normal helpful existence of the benefit. The twofold declining-balance technique shows a higher deterioration in the primary year of the asset’s use, trailed by declining devaluation sums in the years following, which is the reason this strategy is additionally alluded to as a quickened devaluation strategy. There are a few unique sorts of benefits that deteriorate after some time. Devaluation alludes to fixed resources, which exist truly, in this manner making them substantial resources. Sometimes, there are resources that don't devalue. A case of an advantage that doesn't deteriorate would be land since it has a boundless helpful life. On the off chance that land has a constrained helpful life, just like the case with a quarry, at that point it is satisfactory to devalue it over its valuable life. One case of a benefit that would deteriorate would be a MacBook Pro PC. This is a benefit that I would utilize the straight-line strategy for being that while PCs and innovation are continually changing; gadgets, for example, MacBook Pro’s appear to reliably hold their worth. Let’s state you bought the MacBook Pro for $2800 with a normal helpful existence of 5 years and an expected lingering estimation of $700, as indicated by the straight-line strategy for deterioration, it would be determined as: Annual Depreciation = Cost â€Residual Value = $2800-$700 = $420. 00 Useful life 5 Another case of a benefit that would devalue after some time would be a vehicle. This is a benefit that I would utilize the units-of-creation strategy for being that the utilization and mileage may shift from year to year. Let’s state you bought the vehicle for $59,900 that is relied upon to have a helpful existence of 95,000 miles and an expected leftover estimation of $19,560, and during the year the vehicle was worked 21,000 miles. As indicated by the units-of-creation technique for deterioration, it would be determined as: Step 1: Depreciation per Unit = Cost â€Residual Value = $59,900 - $19,560 = $0. 42 for every mile Total Units of Production 95,000 miles Step2: Depreciation Expense=Depreciation per unit X Total Units of Production Used Depreciation Expense = $0. 42 X 21,000 Miles = $8,820

Friday, August 21, 2020

Argumentative Essay - Why an Argumentative Essay Outline Is So Important

Argumentative Essay - Why an Argumentative Essay Outline Is So ImportantYou may not realize it, but you can always improve your argumentative essay writing skills by using an argumentative essay outline. The importance of such an outline cannot be underestimated. An outline will help you organize the thoughts and ideas that you have in your head. After all, there are hundreds, if not thousands, of ideas that are running through your head right now.The reason you should be using a good outline is because it can get you to concentrate better on each section of your essay. The best way to make a well-organized essay is to break it down into smaller, more manageable chunks. That is how you will be able to write a well-structured essay.Having a well-organized essay is something that will really help with your writing skill. The problem is, that often times people forget to use an outline or take the time to do a good one. It is really that important. If you want to improve your argumentat ive essay writing skills then here are a few tips that will help you do so.Keep in mind that it is easy to get sidetracked when you write. That means you need to organize your thoughts so that you know what is coming next. The problem is that most people do not put that much thought into their own writing.Doing a good outline is not hard to do, but it is not easy either. You do not have to do a formal outline. However, you should at least have a rough idea of what the structure of your argumentative essay will look like.When you make up an outline, it will help you get started and make you organize. It is also useful for students to know before they begin writing. The outline is a great place to start, as it will make it easier to write the parts of the essay that are in the middle of the essay.The good thing about doing an outline for your argumentative essay is that it can help you focus on each part of the essay. Many people have trouble with the whole point of their essay when t hey get stuck on any one point. The argumentative essay outline is the place to get it all sorted out.A good argumentative essay will always have a strong beginning and ending. When you have an outline you can make sure that everything you write flows nicely from the beginning to the end. Writing an argumentative essay is not easy. It is a skill that you should take time to develop.

Sunday, June 7, 2020

Job Evaluation Essaypilot

I have worked in the finance industry in different positions for a considerable duration of time. Currently, am operating in the capacity of a business specialist. My main duties include offering professional guidance to current and aspiring business persons on different aspects of operating a successful business. Most importantly, am tasked with the responsibility of reviewing operational business strategies with the aim of quantifying their relevance, and efficiency. In executing this mandate, and upon critical evaluation of the processes, I undertake to provide guidance as to how to optimize their application in the entity. In an effort to develop my career in this field, I have undertaken numerous training programs. I also work to promote business integrity and achieve consistency in work schedules and output. In my capacity, am frequently called upon to review business offers, letters of intent, and various agreements either on confidentiality, acquisitions, mergers and joint venture propositions. In reviewing these letters, the expectation is for me to give a professional insight and assessment on whether or not the proposals are viable either in the short term or in the long term. The position has privileged me to acquire valuable experience which makes me a valuable asset to any entity. I have gained much of my experience working in the finance sector. For at least ten years, I worked in a reputable financial institution. While working with the institution, my major responsibilities included facilitating business support and developing business sale agreements. During this time, I also achieved great success mostly for my employer. As a result of my success, I was awarded the annual recommendation award for exemplary performance. In addition, I was offered a promotion to the rank of business specialist.In all my past positions I endeavored to be a team player. My commitment is to ensure that I am able to meet all the duties assigned to me and /or my team within the stipulated timeframe. Consequently, I have been able to gain peer recognition by all the teams I have worked with. My personal philosophy incorporates sharing of knowledge and skills to willing and ready workmates. The idea behind this endeavor is to continuously expand individual work experience, and develop careers in addition to building a positive attitude and boosting morale. The position of business specialist has several similarities with that of a business navigator. The duties of a regional business navigator include initiating business outreach, facilitating advocacy, organizing and facilitating job fairs and screening job applicants. As highlighted herein, I have engaged in duties closely related to those mentioned above. With my process evaluation techniques, Ill be instrumental in assessing complex business circumstances, evaluate the available solutions to identify the most suitable solution. With my experience in business, Ill be able to steer businesses towards the achievement of their goals. The position of a regional business navigator will enable me to employ my critical evaluation skills in analyzing business challenges and propose the most suitable solutions for the benefit of businesses. In my career, my inspiration is to be able to perform my duties to the best of my capacity for mutual benefit. Besides, I strive to achieve the very best for my employer in my capacity. In addition, I embrace in-job training opportunities to advance my skill set. With time, I hope to attain the highest standards practically achievable in my line of duty.

Wednesday, May 6, 2020

The Failure Of The External Audit Function - 2628 Words

Q1 Accounting firms have evolved during the last three decades to the point where they become so diversified and generated more earnings as opposed to what they have traditionally offered in basic services. This development carried their culture toward profit maximization and cost efficiency, they started to operate similar to every other business where competition and customer satisfaction and retention are paramount. Business ethics, individual ethics, and public interest orientation were declining to a certain extent due to the pressure caused by the previously mentioned financial orientation. The circle of people including the auditors knew or should have known that Enron’s glittering surface masked a different reality. (Satava, 2006) It was obvious that the whole system of corporate governance back then had major issues where Enron s collapse was in a way the wakeup call which triggered major reforms left, right and centre by governments and other key stakeholders. Having said that, the scope of the topic is too multidimensional to cover the lot and we will be concentrating in the answer on the failure of the external audit function by highlighting couple of readily available diagnosis of Duncan s behavioural conduct and try to apply remedies from the ethical perspective using two dimensions, philosophical theories of ethics and from the Accounting Professional and Ethical Standards. David Duncan whose partners debated dropping Enron as a client few months beforeShow MoreRelatedWorld Com Case Essay1081 Words   |  5 PagesWorldCom: internal audit lessons to be learnt On June 9 2003, the U.S. Bankruptcy Court of New York issued a report on the WorldCom accounting fraud that expands on the courts earlier findings of mismanagement, lack of corporate governance, and concern regarding the integrity of the companys accounting and financial reporting functions. 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Strategy and Organizational Structure Accounting

Question: Discuss about the Strategy and Organizational Structure Accounting. Answer: Introduction In this report, an attempt is made to apply the concept of Activity Based Costing system to solve th4 requirement of the case. In this, case the Genre Company is a manufacturer of two types of products advanced and basic. The aim of this report is to calculate the overhead rates using traditional methods. The product cost per unit and the price to be charged is also calculated in the report. Further, the cost per activity pool and the cost per unit of the products using ABC system is also used. Lastly in the report the benefits of the Activity Based costing System is also discussed. Analysis of the cost of the product The above tables shows the production costs per unit for the basic as well as advanced products as it is calculated by using traditional costing method and activity-based costing methods (Shields, 2013). In other words, the above calculated costs highlight the problems that take place because of improper overhead calculation. This is the reason why basic product costs arrives at $ 396.40 by using traditional costing method that is much lower as compared from the actual costs amounting to $ 504.30. This reveals the fact that the cost of products is understated. Advanced product, on the other hand is overstated than its actual cost by using activity-based costing method that arrives at $ 181.34 that is lower as compared under traditional costing method amounting to $ 202.92 (Krumwiede, 2014). Benefits of Activity Based Costing ABC (Activity-Based Costing) Method proves to be one of the vital overhead allocation methods that are used in and across the world (Gosselin, 2015). Addition to that, this method allocates the manufacturing overheads aligning with different product lines in a precise way after comparing it with traditional costing method. ABC Method involves the overhead costs that is classified under conducting activities whereby there is incur of costs by the individuals. Therefore, allocation of costs of products will be as per the proportions whereby products are connected aligning with specified activities (Shields, 2013). Some of the benefits of Activity-based costing methods are listed below: Accurate Costing- Activity-based costing method majorly focus on understanding the concept of cause and effects of cost whereby it allocates the overheads in an effective way. This method help in determining the total production cost in an accurate way after comparing it with traditional method of costing (Drury, 2016). Proper Computation of Selling Prices- As far as multi-products is concerned; it becomes difficult in predicting the selling price for each product. This is because of presence of many common overhead costs at the same time. ABC method lf costing help in allocating these types of common overhead from other products in accurate proportions as well as assist ways for computing the selling price in proper manner (Cooper and Kaplan, 2013). Control of Overheads- Activity-based costing will distribute the overhead allocation into various products or departments. In other words, this method is used by the departmental managers for controlling the overhead costs in the most effective way (Brimson, 2015). In this particular case, Genre Company involves in allocating the total overhead cost in terms of direct labor hours by using traditional costing method (Shields, 2013). This is where individual costs do not get related with the direct labor hours. In this, it is mentioned that production costs of basic as well as advanced products have less costs than the other method of costing. This will lead to scenario when management find ways in setting higher selling prices especially for advanced product. Therefore, in case the competitors use the products for selling at low rates then it will give rise to competition to the company (Gosselin, 2015). It is important to understand the fact that companies adopting traditional method will be able to sell their products at lower costs as well as compete with their competitors. On the contrary, Genre Company uses Activity-based costing that will help in reducing the cost of the product by way of cost allocation based on related activities as well as determining proper selling price. Therefore, Activity-based costing is beneficial for Genre Company as they can sell their products at lower rates as well as involve in intense competition at the same time (Shields, 2013). Conclusion The above report shows the calculation of cost under both tradition and ABC costing system. Based on the above discussion and understanding the benefits of ABC system it can be concluded ABC system is better than the traditional costing system. Reference List Ahadiat, N., 2013. In search of practice-based topics for management accounting education.Available at SSRN 2355853. Brimson, J.A., 2015. Activity accounting: an activity-based costing approach (Vol. 14). Wiley. Cooper, R. and Kaplan, R.S., 2013. Profit priorities from activity-based costing. Harvard business review, 69(3), pp.130-135. Drury, C., 2016. Activity-based costing. In Management and Cost Accounting (pp. 273-288). Springer US. Gosselin, M., 2015. The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, organizations and society, 22(2), pp.105-122. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Krumwiede, K.R., 2014. The implementation stages of activity-based costing and the impact of contextual and organizational factors. Journal of management accounting research, 10, p.239. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer. Quinn, M., 2014. Stability and change in management accounting over timeA century or so of evidence from Guinness.Management Accounting Research,25(1), pp.76-92. Renz, D.O., 2016.The Jossey-Bass handbook of nonprofit leadership and management. John Wiley Sons. Shields, M.D., 2013. An empirical analysis of firms' implementation experiences with activity-based costing. Journal of Management Accounting Research, 7, p.148.

Monday, April 20, 2020

Problems And Difficulties In Capital Budgeting Accounting Essay Essay Example

Problems And Difficulties In Capital Budgeting Accounting Essay Paper There are several factors and considerations which make the capital budgeting determinations as the most of import determination of finance director. The relevancy and significance of capital budgeting may be stated as follows: Long term consequence: Possibly, the most characteristics of a capital budgeting determinations and which makes the capital budgeting so important is that these determinations have a long footings effects on the hazard and return composing of the house. These determination affect the future place of the house to a considerable extent as the capital budgeting determinations have a long term deductions and effects. By taking a capital budgeting determination, a finance director in fact makes a committedness into the hereafter, both by perpetrating to the hereafter needs of financess of the undertakings and by perpetrating to its future deductions. The masking characteristic between short term determinations and capital budgeting determinations is the clip. We will write a custom essay sample on Problems And Difficulties In Capital Budgeting Accounting Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Problems And Difficulties In Capital Budgeting Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Problems And Difficulties In Capital Budgeting Accounting Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Significant Committedness: the capital budgeting determinations by and large involve big committedness of financess and as a consequence significant part of capital financess are block in the capital budgeting determinations. More attending is required for capital is required for capital budgeting determination. In footings hence, more attending is required for capital budgeting determinations, otherwise the house may endure from the heavy capital losingss in clip to come. It is besides possible that the return from a undertakings may non be sufficient plenty to warrant the capital budgeting determination. Irreversible determinations: most of the capital budgeting determinations are irreversible determinations. Once taken, the house may non be in a place to return back unless it is ready to absorb heavy losingss which may ensue due to abandoning a undertaking in midway. Therefore, the capital budgeting determinations should be taken merely after sing and measuring each minute item of the undertaking, otherwise the fiscal effects may be far making. Affect the capacity and strength to vie: the capital budgeting determinations affect the capacity and strength of a house to confront the competition. A house may lose fight if the determination to overhaul is delayed or non justly taken. Similarly, a timely determination to take over a minor rival may finally ensue even in the monopolistic place of the house. Problems and Troubles in Capital Budgeting The job in capital budgeting determinations may be as follows: Future uncertainness: all capital budgeting determinations involve long term which is unsure. Even if every attention is taken and the undertaking is evaluated every minute item, still 100 % correct and certain prognosis is non possible. The finance director covering with the capital budgeting determinations, hence, should seek to be every bit analytical as possible. The uncertainness of the capital budgeting determinations may be mention to cost of the undertaking, hereafter, legal commissariats, political state of affairs etc. Time Component: The deductions of a capital budgeting determination are scattered over a long period, the cost and benefit of a determination may happen at different point of clip. as a consequence, the cost and benefits of a capital budgeting determination are by and large non comparable unless adjusted for the clip value of money. The cost of a undertaking is incurred instantly ; nevertheless, it is recovered in figure of old ages. These entire returns may be more than the cost incurred, still the net benefit can non be ascertained unless the hereafter benefits are adjusted to do them comparable with the cost. Furthermore, the longer the clip period involved, the greater would be the uncertainness. Measurement Problem: sometimes a finance director may besides confront troubles in mensurating the cost and benefits of undertakings in quantitate footings. For illustration: the new merchandise produced to be launched by a house may ensue in addition or lessening due to other factor besides. Types Of Capital Budgeting Decisions The undertaking may besides be classified as gross bring forthing undertakings or cost reducing undertakings. In general, the undertakings can be categorized as follows: From the point position of firmaa‚Â ¬a„?s being: the capital budgeting determinations may be taken by a freshly incorporated house or by an already existing house. New Firm: A new integrated house may be required to take different determinations such as choice of a works to be installed, capacity use at initial phases, to put up or non at the same time the accessory unit etc. Existing Firm: A house which is already bing may besides be required to take assorted determinations from clip to clip to run into the challenges of competition or altering environment. From the point of position of determination state of affairs: The capital budgeting determinations may besides be classified from the point of position of the determination state of affairs as follows: Mutually Exclusive Decisions: Two or more alternate proposals are said to be reciprocally sole when credence of one alternate consequence in automatic rejection of all other proposals. The reciprocally sole determinations occur when a house has more than one alternate but competitory proposal before it. For illustration, choosing one hardship bureau to take attention of the promotional run out justly rejects all other competitory bureaus. Similarly, choice of one location out of different executable locations is a reciprocally sole determination. Accept-Reject Decisions: An Accept-Reject determination occurs when a proposal is independently accepted or rejected without respect to any other alternate proposal. This type of determination is made when proposal is cost and benefits neither consequence nor are affected by the cost and benefits of other proposals. Contingent Decisions: sometimes, a capital budgeting determination is contingent to some other determination. For illustration, cybernation of a bank subdivision may necessitate non merely air-conditioning but besides transportation of some staff member to other subdivisions. Similarly, put ining a undertaking at some distant location may necessitate outgo or development of substructure besides. Solution CALUCATION OF CASH FLOWS Particulars Sum Net income before revenue enhancement and depreciation ( PBT ) Depreciation ( w.note ) 2,00,000 -1,53,343 Net income before revenue enhancement Tax @ 50 % 46,657 23,329 Net income after revenue enhancement ( PAT ) 23,328 Cash influx ( each twelvemonth ) = Net income after revenue enhancement ( PAT ) + depreciation = 23,328 + 1,53,343 = Rs.1,76,671 Terminal influx in the 7th twelvemonth = Rs.30,000 ( trash value ) Working NOTESaa‚Â ¬ : Calculation of depreciation = Cost of works + installing cost aa‚Â ¬ bit value Economic life = 11,00,000 + 3,400 aa‚Â ¬ 30,000 7yrs = Rs.1,53,343 CALCULATION OF NET PRESENT VALUE Year hard currency influx PVF ( 10 % , N ) Entire PVF ( Rs. ) 1 1,76,671 0.909 1,60,594 2 1,76,671 0.826 1,45,931 3 1,76,671 0.751 1,32,680 4 1,76,671 0.683 1,20,667 5 1,76,671 0.621 1,09,713 6 1,76,671 0.564 99,643 7 1,76,671+30,000 =2,06,671 0.513 1,06,022 Sum of influxs 8,75,250 Less: hard currency escape ( at clip 0 ) -11,03,340 ( Plant cost +installation charges ) NPV ( 2,27,975 ) NPV = PRESENT VALUE OF CASH INFLOW PRESENT VALUE OF CASH OUTFLOW Decision Since the NPV of the proposal is negative, the proposal needs to be rejected.

Sunday, March 15, 2020

Adoption Rights for Gay Couples Essay Example

Adoption Rights for Gay Couples Essay Example Adoption Rights for Gay Couples Essay Adoption Rights for Gay Couples Essay Adoption Rights for Gay Couples Gay couples live lives just like any other couples, except with more limitations and challenges. Unlike straight couples, gay couples cannot marry, visit their ill partner in the hospital, or adopt children. This is outright wrong and unfair. Same sex couples have the potential to be just as adequate parents as straight couples, if not better. Ultimately same sex couples deserve the opportunity to adopt children. To start with, gay couples make great parents just like straight couples, and in some cases, even better parents. Still, regardless of a couple’s parenting abilities, they are less likely to be able to adopt children. Same sex couples are capable of giving love, making a living, providing a home, and all of the other aspects that a parent must obtain. It is downright wrong that same sex couples often get denied the privilege of adopting a child in need. â€Å"A growing body of scientific literature demonstrates that children who grow up with 1 or 2 gay and/or lesbian parents fare as well in emotional, cognitive, social, and sexual functioning as do children whose parents are heterosexual† (Perrin). There are so many children in the world needing a home and a loving family. It is horrible to think that same sex couples are believed to be incapable of providing just that. Generally, when a child has same sex parents, that child has the potential to be introduced to a much more diverse upbringing than most children. Gay couples face ridicule every day, knowing that they do not have the rights and privileges of straight couples, such as marriage and legal rights. They are a minority, making them more sensitive to diversity. Most same sex couples end up adopting children from foreign countries. Therefore, the children are often of a different race or religion. America is known as a â€Å"melting pot†, so then diverse families should be included. Gay couples have to face diversity challenges every day. So if their child witnesses what their parents go through, they are more likely to want to change that in their future. As a result, America would be a much more tolerant country, with less racism and other discrimination. With that in mind, it is obvious that same sex couples are discriminated against in adoptions. They are often turned down simply because they are homosexual. This is morally wrong and unfair. America has improved on discrimination immensely in the past, but we still need to come farther. People are being turned down because of their sexual orientation, which they were born with, and thus cannot change. African Americans were born with dark skin; yet, we allow them to adopt children. Gay couples are born homosexual, yet they are punished in so many different ways. We need to stop this hurt, and give them the same opportunities as everyone. Nevertheless, there are some people who propose reasons why same sex couples are denied the opportunity of adopting children. Those individuals would say that families are headed by a mother and a father, and same sex couples would not be able to offer that aspect of parenting. Also, they cannot be married, so the children would have unmarried parents, another common trait of a family. Although it is a valid statement, that does not mean that gay couples should be denied the ability to adopt. Regardless of the sex of the parents, the important thing to remember is that a child will have a home, with two loving parents. There is no legitimate reason why they should be overlooked and turned down for adoptions. In the long run, same sex couples are used to being treated unfair, and deal with diversity every day of their lives. If a gay man or woman is in a relationship with either the biological parent, or an adoptive parent, they have a better chance of being able to adopt their partner’s child; a same-sex couple has a very small chance of being able to adopt on their own (Cusick and Kranz 79). There is no logical reason why they should be denied the opportunity of adopting a child and having a family. Yes, a stereotypical family has a mother and a father; but stereotypes are broken often, as our society constantly changes from what our ancestors were raised in. â€Å"All of the research to date has reached the same unequivocal conclusion about gay parenting: the children of lesbian and gay parents grow up as successfully as the children of heterosexual parents. In fact, not a single study has found the children of lesbian or gay parents to be disadvantaged because of their parents sexual orientation† (Gay Adoption). There is absolutely no excuse to discriminate against these couples. Same sex couples deserve the right to adopt children just like any other couple. Gay Adoption. Political debates. You Debate. 8 Dec. 2008 lt; youdebate. com/debates/gay_adoption. htmgt;. Kranz, Rachel, and Tim Cusick. Gay Rights. 2nd ed. Vol. 1. New York City, NY: Facts On File, Inc. , 2005. 1-362. Perrin, Ellen C. Technical Report: Coparent or second parent adoption by same-sex parents. Pediatrics. Feb. 2002. American Academy of Pediatrics. 8 Dec. 2008 lt;http://pediatrics. aappublications. org/cgi/content/abstract/109/2/341gt;.

Friday, February 28, 2020

What role does the coach play in developing athletes, and what Essay

What role does the coach play in developing athletes, and what importance does the Coach Athlete relationship have on performance - Essay Example The importance of the â€Å"coach-athlete† relationship on performance will also be discussed. Being a facilitator, a coach should ensure that an athlete is focused on improved performance. A coach should create the right conditions that will allow athletes to concentrate on improving their performance (Balague, 1999). Athletes need not be stressed by challenges that may be present in their professional life. They need to concentrate on how they will improve their performance. Concentration is crucial in the success of an athlete’s career. It is the role of the coach to create an environment that will make it easy for athletes to focus on performance (Huber, 2013). Coaches need to eliminate all possible distractions. This phenomenon is psychological in nature because an athlete will hardly concentrate if there are issues that are making it difficult for him to concentrate (Jowett & Chaundy, 2004). It is necessary for a coach to remain focused on his job as a coach. When he concentrates on his roles as a coach, he is able to execute them easily, thus maximizing the potential of the athlete. The coach needs to be in the right state of mind and focus on the athlete. The coach should concentrate on the wellbeing of the athlete (Jowett & Cockerill, 2003). A coach is an athlete’s manager. Control is a crucial in management. As a manager, a coach should have control over the athlete (Jowett, 2003). Control is the ability of the coach to direct, regulate, check, manage and positively influence an athlete. The coach has to make the athlete know that he is in control as his mentor and role model. If the coach is able to control the athlete, the athlete will have a positive attitude towards his own training and performance. Control entails a coach’s authority over an athlete. A coach should let his authority be felt so that the athlete can respect and adhere to the rules set by the coach (Kidman, 2005). As a planner,

Tuesday, February 11, 2020

Geography of water and energy resources Essay Example | Topics and Well Written Essays - 250 words - 5

Geography of water and energy resources - Essay Example ountries is $34.442 trillion while that of the Middle East OPEC countries is $ 2.1348 trillion, an indicator that the G7 countries are more productive, economically. This identifies mean GDP of $ 4.92 trillion for the G7 countries and $ 0.3558 trillion. This translates to a GDP per capita of $ 43, 132.88 for the G7 countries and $ 14,112.79 for the Middle East OPEC countries (Central Intelligence Agency, 2014). The G7 countries therefore have better production efficiency than the Middle East OPEC countries because even though the G7 countries have higher populations, their per capita incomes are far higher than per capita incomes of the Middle East OPEC countries. G7 countries are considered as economic giants in the world and this perception is consistent with the reality, based on the analysis. Gross domestic products of the Middle East OPEC countries are all below a trillion dollars while the lowest GDP among the G7 countries is above a trillion dollars. Higher average GDP and per capita GDP for G7 countries than for Middle East OPEC countries show

Friday, January 31, 2020

Weekly Reflections New Ver Essay Example for Free

Weekly Reflections New Ver Essay Weekly Reflection Discuss this week’s objectives with your team. Your discussion should include the topics you feel comfortable with, any topics you struggled with, and how the weekly topics relate to application in your field. Prepare a 350- to 1,050-word paper detailing the findings of your discussion. General Questions General General Questions LDR 531 Week 1-6 Everything included (All Assignments and DQs + LDR 531 Final Exam) 100% Correct Version 4 Get at least one of your general education requirements done and finished in your first semester. Consider taking a dreaded class to get it over with, rather than have it hang over your head and dreading it. In addition, it would be sad to be stuck in freshman classes as a senior four years down the road.

Thursday, January 23, 2020

Mutualism of Rhinz Essay -- Biology, Symbiosis

Symbiosis refers to a relationship in nature, between two organisms. It can exist in any of 3 forms. These are mutualism, commensalism, and parasitism. Each of these are different symbiotic systems in which at least one of the organisms benefits from the relationship. In a mutual relationship, both organisms will benefit in one way or another. In a commensal relationship, one organism will benefit from the partnership, while the other will not be hurt or benefitted. Finally, in a parasitic relationship, one organism will benefit from the partnership while the other organism will be harmed or even killed. The focus of this paper is mutual symbiosis found in nature (Patek, 2011). Symbiotic mutualism is a partnership in which both organisms will benefit from the relationship. This relationship beneficial to both organisms thus is beneficial to the ecosystem, indirectly. An example of this relationship, found in nature, is that of rhizobia and legumes. In this relationship, both the rhizobium and the legume on which it strives, benefit, in that the legume is enriched with nitrogen and amino acids by the rhizobium, while the rhizobium is given the important organic molecules which act as an energy source for the bacteria (Kiers et. Al., 2003). The nitrogen in this reaction is a very important nutrient, as it is a driving force of many photosynthetic processes. This process is carried out by the rhizobium bacteria attaching to a nodule on the root hair of the legume plant, taking nitrogen from the air and converting it to a form usable by plants (NH4) utilizing the enzyme nitrogenase, and in return receive the growth molecules it requires (Denison & Kiers, 2004) . Both organisms do benefit from the partnership they share; however, thi... ...c relationship with legume roots. However, this symbiotic relationship, in specific, can exist in one of two forms, either mutual or parasitic. Although the strand which exhibits mutualism most prominent among rhizobial populations, the parasitic strand does exist, yet is slowly being eradicated by the constantly evolving legumes. Researchers have studied the different strands of the bacteria, and have attempted to conclude on the efficiency of both separate strands. Each has concluded that although the parasitic strands have much less work to do to obtain the essential molecules to aid it in growth, it obtains a significantly smaller amount of the growth molecules, if any. This is because through evolutionary pathways of the legume roots, the parasitic strand is selected against, and the legume favors the more hard-working mutual strand of the rhizobium bacteria.

Wednesday, January 15, 2020

Physical Changes in Adolescence Essay

Children must pass through several stages, or take specific steps, on their road to becoming adults. According to the U.S Department of Health and Human Services the term adolescence is commonly used to describe the transition stage between childhood and adulthood. Adolescence is also equated to both the terms â€Å"teenage years† and â€Å"puberty.† They also state that puberty refers to the â€Å"hormonal changes that occur in early youth; and the period of adolescence can extend well beyond the teenage years. In fact, there is no one scientific definition of adolescence or set age boundary.† During the adolescence stage, parents will notice the greatest amount of changes that will occur in their child’s body. The adolescent himself/herself will also take note of these changes. Some of these teenagers may experience theses signs of maturity sooner or later than others. Adolescence is the time for growth spurts and puberty. The adolescents may grow several inches in height. This is true for both boys and girls at the age of 13 and goes as far as 18 yrs old. When it comes to the puberty change then these become more visible since there are several signs. The females start with these changes as early as 8 years old and in males at 9.5 yrs. Sexual and other physical maturation that occurs during puberty is a result of hormonal changes. As a child nears puberty, the pituitary gland increases the secretion of a hormone called follicle-stimulating hormone (FSH). This hormone then causes additional effects. In girls, FSH activates the ovaries to start producing estrogen. In boys, FSH causes sperm to develop. In boys it is more difficult to know exactly when puberty is coming. There are changes that occur, but they occur gradually and over a period of time, rather than as a single event. Some of these changes might be the enlargement of the testicles, appearance of pubic hair their voice deepens and at the age of 14 some of them may have even ‘wet dreams’. The girls also happen to experience some changes as well. The first one to be noticed is the developmental of their breast, menstruation period and changes in their body shape start to show. No two teenage bodies are the same so some may  experience these physical changes before others. Physical development is a critical part of adolescence. How adolescents perceive their physical self, that is, what they think they look like and how they feel about it, directly relates to their overall sense of self-worth. Many of these feelings are influenced by their culture, the media, their peers, and their families. They are also influenced by their own initial sense of self-esteem as they enter this rapidly changing phase of physical development. We know that the changes are rapid and often drastic, resulting in rapid growth and physical maturity. Now that we have a sense of some of the important physical changes that occur during adolescence, we can use this information to help us better understand teens. It will also help us recognize their sensitive thoughts and feelings. We can use this information to help us direct them toward positive behavior and outcomes. By the beginning of late adolescence, many of these changes are nearing completion. This allows teens to gain more acceptance and ownership of their body image. By reminding ourselves of these changes, we can become more sensitive to teens’ growth experiences and treat them with the respect, compassion, and consideration that will help them move smoothly through these physical transitions. Parents can help their children by providing support and by being understanding and tactful during discussions about these changes. Preparing one’s children for the initial onset of puberty (menarche for girls and spermarche for boys) will let them know what to expect. It will also minimize any stress and shame that they may feel without adequate preparation. The approach to this preparation should be gentle, but informative. It may be given in a manner that is very positive, explaining that these events are â€Å"normal† and everyone experiences them once in their life. Once the child understands that this is part of the path to adolescence and a rite of passage, they will view these changes with minimal stress and maximum acceptance. What does my adolescent understand? The teenage years bring many changes, not only physically, but also mentally and socially. During these years, adolescents increase their ability to think abstractly and eventually make plans and set long-term goals. Each  child may progress at a different rate and may have a different view of the world. In general, the following are some of the abilities that may be evident in your adolescent: develops the ability to think abstractly  is concerned with philosophy, politics, and social issues  thinks long-term  sets goals  compares one’s self to one’s peers. As your adolescent begins to struggle for independence and control, many changes may occur. The following are some of the issues that may be involved with your adolescent during these years: wants independence from parents peer influence and acceptance becomes very important male-female relationships become important may be in love has long-term commitment in relationship How to assist your adolescent in developing socially: Consider the following as ways to foster your adolescent’s social abilities: Encourage your adolescent to take on new challenges. Talk with your adolescent about not losing sight of one’s self in group relations. Encourage your adolescent to talk to a trusted adult about problems or concerns, even if it is not you he/she chooses to talk with. Discuss ways to manage and handle stress. Provide consistent, loving discipline with limits, restrictions, and rewards. Find ways to spend time together. Topic Home Page | Return to Full List of Topics The information on this Web page is provided for educational purposes. You understand and agree that this information is not intended to be, and should not be used as, a substitute for medical treatment by a health care professional. You agree that Lucile Salter Packard Children’s Hospital is not making a diagnosis of your condition or a recommendation about the course of treatment for your particular circumstances through the use of  this Web page. You agree to be solely responsible for your use of this Web page and the information contained on this page. Lucile Salter Packard Children’s Hospital, its officers, directors, employees, agents, and information providers shall not be liable for any damages you may suffer or cause through your use of this page even if advised of the possibility of such damages.

Tuesday, January 7, 2020

Pursuit of the American Dream in The Great Gatsby and in...

The American Dream has always been a driving force in the lives of Americans. It has become a foundation of ideals and hopes for any American or immigrant. Specifically, one of the ideals that always exist is the dream of America free of class distinction. Every American hopes for a society where every person has the opportunity to be whomever he or she desire. Another ideal in the American dream is the drive to improve the quality of life. As one’s idea of the American Dream gets closer and closer, often times political and social ideals of America cause their American Dream to take a turn for the worst. The American Dream has become a motive for success for both Americans and immigrants. The dream is what draws foreigners to†¦show more content†¦The American society expects only certain things from certain people, ruining the American Dream for residents of America. In The Great Gatsby, Myrtle represents the low and ignorant class of America. She is a model for citizen who tries to break the social barriers that the society puts up and pursues wealth by any means necessary. Although people that goes extend themselves outside of their social class is achieving the American Dream, the society has its limits. When Myrtle receives a compliment made about her dress, she acts snobbish and blows off the comment. Nick sees the act that Myrtle has put on just to be a part of the upper-class society. The people around her easily recognize Myrtle’s fraudulence. Similar to Myrtle, Troy Maxson soon realizes that the society has its limits that affect the American Dream. In Fences by August Wilson, Troy Maxson sees how African-Americans are suppressed in the society he lives in. He believes that all African-Americans are â€Å"born with two strikes on you before you come to the plate† (69). Troy is always cribbing about the disadvantages of being a African-American and how his American Dream of playing baseball was jaded by th ey society. For both Troy and Myrtle, they have both realized that with each society come political and social ideals that destroy their American Dream. Society has an ideal about the American Dream that as you get closer to your own American Dream, your quality of life isShow MoreRelatedAnalysis Of Fences By August Wilson1240 Words   |  5 Pagesyoung, they are told to â€Å"dream big† and â€Å"shoot for the stars†. Nothing seems impossible. As people grow older, they become more aware of reality and dim their childhood dreams to a more practical level. However, this light always remains in the back of their brain, keeping them wondering what if? What if they had continued to pursue this goal despite the likeliness of failure? Would it still be worth it? Fences by August Wilson tells the story of an impoverished African-American family in the 1950s andRead MoreFailure Of The American Dream In The Writings Of F. Scott Fitzgerald, Zora Neale Hurston, And Augu st Wilson1418 Words   |  6 PagesThis literary study will define the failure of the †American Dream† in the writings of F. Scott Fitzgerald, Arthur Miller, Zora Neale Hurston, and August Wilson. Fitzgerald’s account of the Jay Gatsby s rise to fame in the 1920s defines the failure of financial success as part of the American Dream. Gatsby will eventually die due to his excessive greed, which is not unlike the emotional death of Willy Loman as he fails to become a successful salesman in Author Miller’s Death of a Salesman. More