New Technique on Improving Writing Skills Essay Example | Topics and Well Written Essays - 750 words - 1

New Technique on Improving Writing Skills - Essay Example My recent discovery on how to improve writing is worth sharing so that other students who would like to improve their writing skills may also benefit from it. This may sound unusual but I learned that it is better to sleep on an essay and I mean literally to sleep on it. When I mean sleeping in an essay, I meant reading back the essay after a good sleep. Reading back an essay after a good sleep meant that we have fresher eyes and a clearer mind to look at the essay that we will notice the mistakes that we overlooked before. We will find areas of improvement on how the essay could be improved not only in terms of correcting its mistakes but also on improving its structure, organization, logic and flow of thought. By reading it back with fresher eyes and a clearer mind, I was able to develop my thoughts clearly and fully. After writing several essays, I learned that writing is just like any other skills that can be learned through practice and conscious effort to improve. With my exper ience in writing my essays, I learn that we get better at it every time we try. I see it be no different in playing basketball or any other endeavour that requires skill that we get better every time we practice only that learning how to write is more important because it is required in all of my subjects and is an indispensable skill when I become a professional someday. Having said this, it does not mean that I already learned everything. On the contrary, there is still a lot to learn and my writing skill still needs improvement.

The Legalization Of Marijuana For Medicinal Purposes Essay

The Legalization Of Marijuana For Medicinal Purposes - Essay Example In this context, medicinal cannabis is an example of alternative healing these ailments. Although setback by the illegal constraints, it is increasingly becoming a considered healing method. Through the hallucinogenic and soothing qualities, it lowers the level of pain for a short time. This means that an individual needs the medicine in large quantities. This article states that marijuana contains medicinal value through chemicals found in buds, leaves, and resin of the plant. The cannabis plant provides significance in pulp and fiber from the stalk including high nutrition seed oil. In 1973, Mikuriya traced the medicinal value of the herb plant. During the 19th century, William B. O'Shaughnessy deduced that it was effective and safe for the use of the drug in treating some maladies. In 1860, studies by the Ohio State Medical Society came up with similar conclusions. Information on this website depicts measures taken against therapeutic users of the hemp plant. In contrast, the site explains the advantages provided by the plant in the treatment of ailments that threaten the health and lives of human beings. In arthritis, cannabis contains anti-inflammatory qualities that aid in treating the disease. Cannabis also contains cannabidiol and cannabinoid elements according to researchers in the National Institute for Mental Health, in 1998. These elements help in the prevention of stroke and head traumas. In reference to the article, the goal of the legalization of cannabis is to make communities safer by regulating the drug and removing it from underground markets. This means that the value of the marijuana is evident and significant in solving heath some health issues. Tatiana demonstrates the use of cannabis sativa in the treatment of diseases such as epilepsy, multiple sclerosis, glaucoma and eating disorders.

Calculation Of Traditional Costing Method Accounting Essay

Calculation Of Traditional Costing Method Accounting Essay The objective of doing this Cost Accounting Assignment is to understand how to do a proper calculation of traditional costing method and the Activity-based Costing. It is important to have this basic practice to help us in the experience of doing this calculation while we are studying other topic. Through the process of calculation of both methods, I have done by given the history of both method, the definition of both method, and the explanation of both methods. Other than that, I also have given the differences of the traditional costing method and activity-based costing. I also have given the advantages and disadvantages of both methods. This calculation is for understand total profit of ScooterDrivers product. And discuss the implication of activity-based costing for the director. TABLE OF CONTENT PAGE NO. 1. EXECUTIVE SUMMARY 1 2. QUESTION 1 Calculation total profit Absorption costing Activity-based costing Report Evaluate absorption costing and activity-based costing Implication of activity-based costing 3-4 4-5 6-12 12-14 3. QUESTION 2 15-24 4. REFERENCES 25-26 QUESTION 1 Calculate the total profit on each ScooterDrivers three types of product using each of the following methods to attribute overheads Absorption costing OAR = Budgeted production overhead Budgeted activity level OAR = RM2,400 000+RM6,000 000+RM3,600 000 200 000 + 220 000 + 80 000(direct labour hours) = RM12, 000 000 500 000(direct labour hours) = RM 24 per direct labour hours Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs)1000 Prime cost 900 1287.50 1900 (+)Production (RM24ÃÆ'-100) 2400 (RM24ÃÆ'-137.5hrs)3300 (RM24ÃÆ'-200hrs) 4800 Overhead Production cost per unit 3300 4587.50 6700 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3300) (4587.50) (6700) Profit per unit 700 1412.50 1300 (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,400 000 2,260 000 520 000 4,180 000 Activity based costing OAR = Budgeted production overhead Budgeted activity level Deliveries to retailer = RM2,400 000 250 (100+80+70) = RM 9600 per deliveries to retailers Set- up costs = RM 6,000 000 100(35+40+25) = RM60000 per set up Purchase orders = RM 3, 600 000 800(400+300+100) = RM 4500 per purchase order Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs) 1000 Prime cost 900 1287.50 1900 Production overhead [ Deliveries to retailers 480 480 1680 [ [ Set up costs 1050 1500 3750 [ [ [ Purchase order 900 843.75 1125 Production cost per unit 3330 4111.25 8455 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3330) (4111.25) (8455) Profit per unit 670 1888.75 (455) (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,340 000 3,022 000 (182 000) 4,180 000 To : ScooterDrivers director From : Management Accountant Evaluate the labour hour and the activity-based costing methods in the circumstances of ScooterDriver. ABSORPTION COSTING METHOD During the most of the 1900s, almost all companies used traditional costing systems that those do not accumulate or report costs of activities or processes (Anderson, 1995). Traditional absorption costing methods attribute production overheads to units of output without attempting to allocate administration, selling or distribution overheads and many activities are not directly related to production volume(e.g. ordering, delivery, transportation, equipment set-up, machining and administration) (Miller and Vollman, 1985). These require non-volume based cost drivers if costs are to be appropriately traced and provide the motivation for the development of activity based costing (ABC) systems(Hilton, 1994). Direct material and direct labour costs can be easily be traced to jobs and processes, but manufacturing overhead may bear no obvious relationship to individual units of product and assignment of overhead made through a volume-based activity base (or cost driver), attempt to ensure that products which cause large amounts of overheads costs correspond with those which require large amounts of the cost driver (Sizer, 1989). The allocation of manufacturing overhead (indirect manufacturing costs) to products on the basis of a volume metric such as direct labour hours or production machine hours(Sizer, 1989). As manufacturing becomes more sophisticated the manufacturing overhead costs usually increase while the direct labour hours or production machine hours decrease therefore, the direct labour or machine hours are unlikely to be the root cause of the manufacturing overhead(Hilton, 1994).   ABC (ACTIVITY-BASED COSTING) ABC (Activity-Based Costing) arise in the 1980s from the increasing lack of relevance of traditional cost accounting methods (Weetman,2006). The traditional cost accounting methods were designed around 1870 1920 and in those days industry was labor intensive, there was no automation, the product variety was small and the overhead costs in companies were generally very low compared to today, from the 1960s particularly 1980s this changed rapidly (Whitehead and Upson, 1982). For these reasons, and more, traditional cost accounting has been called everything from number 1 enemy of production and questions whether it is an asset or a liability have been raised (Innes and Mitchell, 1998). ABC has been promoted by Johnson(1988), Kaplan(1988) and Cooper (1988), among others, as a means of improving the quality of management accounting information when traditional methods of allocation overhead costs might be misleading to the users of product cost information (Smith, 1995). Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system, while mainly used for private businesses, ABC has recently been used in public forums, such as those that measure government efficiency (Cooper, 1990). ABC recognizes that many significant overheads are related to activities which are independent of volume and identifies those cost drivers which consume resources to determine process and product costs (Innes and Mitchell, 1998). ABC is an alternative to traditional accounting where business overhead (indirect costs such as lighting, heating, and marketing) provided in the percentage of direct costs of the activities but this is not satisfactory because the two activities that absorb the costs are directly can use very different amounts of overhead (Izhar, 1990). An industrial robot is a large scale, for example, can use the same amount of labour and materials as a robot. But the specific robot uses far more time (overhead) engineers from a mass production company (Johnson and Kaplan, 1987). ABC is an accounting method that allows businesses to gather data about their operating costs and they are assigned to specific activities such as planning, engineering, or manufacturing and then the activities are associated with different products or services (Jones and Dugdale, 2002). In this way, the ABC method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses (Johnson and Kaplan, 1987). Managers are then able to generate data to create a better budget and gain a greater overall understanding of the expenses that are required to keep the company running smoothly (Izhar, 1990). Generally, activity-based costing is most effective when used over a long period of time, as opposed to shorter-term solutions such as the theory of constraints (Smith, 1995). ABC is a method of allocating costs to products and services (Izhar, 1990). It is generally used as a tool for planning and control and it was developed as an approach to address problems associated with traditional cost management systems that tend to have the inability to accurately determine actual production and service costs, or provide useful information for operating decisions (Hopper, Northcott and Scapens, 2007). With these defiencies managers can be exposed to making decisions based on inaccurate data. The higher exposure is for companies with multiple products or services (Innes and Mitchell, 1998).   DIFFERENCES BETWEEN TRADITIONAL AND ABC SYSTEMS There is a basic philosophical difference between the traditional and the ABC approaches. Traditionally sees overheads as rending a service to cost units, the cost of which must be charged to those units (Atrill and Laney, 2007). ABC sees overheads as being caused by activities, and so it is the cost units that cause the activities that must be charged with the cost cause (Drury, 2005). It is not always easy to see how and why some overheads costs have arisen (Atrill and Laney, 2007). This has traditionally made them more difficult to control that direct labour and materials costs, if, however an analysis of overheads can identify the cost drivers, question can be asked about whether the activity driving certain costs is necessary at all, and whether the cost justifies the benefit (Warren, Reeve and Fess, 2005). Adopting ABC requires that most overheads can be analysed and the cost drivers identified (Drury, 2005). This means that it might be possible to gain much cleaner insights about the overheads costs that are caused, activity by activity, so that fairer and more accurate product costs can be identified, and costs can be controlled more effectively (Warren, Reeve and Fess, 2005). Under ABC, an overheads cost pool is established for each cost driver in which all of the costs caused by that driver are placed (Atrill and Laney, 2007). All costs associated with this activity would be allocated to that cost pool and the total costs in that pool would then be allocated to output, using the cost driver identified, according to the extent to which each unit of output drove those costs (Warren, Reeve and Fess, 2005). Allocating overheads costs to cost pools, as is necessary with ABC, contrasts with the traditional approach, where the overheads are normally allocated to production departments (cost centers) (Atrill and Laney, 2007). In both cases, however, the overheads are then charged to cost units (goods or service) (Drury, 2005). With the traditional approach, overheads are apportioned to product departments (cost centers) (Dyson, 2007). Each department would then derive an overhead recovery rate, typically overheads per direct labour hour (Weetman, 2006). Overheads would then be applied to units of output according to how many direct labour hours were worked on them (Abraham, Glynn, Murphy and Wilkinson, 2008). With ABC, the overheads are analysed into cost pools, with one cost pool for each cost driver (Drury, 2005). The overheads are then charged to units of output, through activity cost driver rates, and these rates are an attempt to represent the extent to which each particular cost unit is believed to cause the particular part of the overheads (Abraham, Glynn, Murphy and Wilkinson, 2008). ADVANTAGES AND DISADVANTAGES OF ABSORPTION COSTING AND ABC ABSORPTION COSTING ADVANTAGES DISADVANTAGES It assumes all the costs that contribute to the final product in some way(Atrill and Laney, 2007). This includes both direct costs and indirect costs(Atrill and Laney, 2007). Direct costs refer to the costs that can be detected directly to the product itself, such as direct materials or direct labor(Atrill and Laney, 2007). Indirect costs refer to costs which cannot be detected directly to the products and allocated to products, such as property taxes or factory manager wage(Atrill and Laney, 2007). A disadvantage of absorption costing involves pricing decisions(Drury, 2005). When a company has excess capacity and it considers various business opportunities, it may deny business that would generate profits for the company(Drury, 2005). The company evaluates each business opportunity using absorption costing as its base cost(Drury, 2005). The company accepts business opportunities that provide revenue above the absorption cost and rejects business opportunities that provide revenue below the absorption cost(Drury, 2005). Some of the business that the company rejects may contribute additional profits to the company when it has excess capacity (Drury,2005). Generally accepted accounting principles (GAAP) represents the standard that most corporations pursue for financial reporting(Johnson and Kaplan, 1987). Generally accepted accounting principles need corporations to use absorption costing for external reporting(Johnson and Kaplan, 1987). Companies that use different forms of product costing for internal analysis is still necessary to maintain a system of absorption costing to GAAP(Johnson and Kaplan, 1987). Companies that use absorption costing for all the valuable products have the advantage that the cost of the same can be used for all purposes(Johnson and Kaplan, 1987). Another disadvantage of absorption costing involves skewing the results of decisions made to discontinue business segments(Izhar, 1990). When the company uses absorption costing in the decision, the analysis includes fixed costs that will remain whether the company eliminates the segment or not(Izhar, 1990). Absorption costing identify fixed costs in the cost of the product(Izhar, 1990). Because it is suitable to determine the price of the product(Izhar, 1990). Pricing based on absorption costing ensure that all costs are covered. (Izhar, 1990) Absorption costing does not help in cost control and planning and control functions(Johnson and Kaplan, 1987). It is not useful in determining the responsibility for the occurrence of cost(Johnson and Kaplan, 1987). It is not practical to hold the manager responsible for the cost of which he / she does not control(Johnson and Kaplan, 1987). Absorption costing will show the proper calculation of the profit of variable costing in situations where production is carried out to have a sale in the future (e.g., seasonal production and seasonal sales) (Izhar, 1990). Some costs can be removed from the product during the income statement for the inventory issue(Johnson and Kaplan, 1987). Therefore, managers evaluated on operating income can temporarily increase profit by increasing production(Johnson and Kaplan, 1987). . ACTIVITY-BASED COSTING ADVANTAGES DISADVANTAGES The advantage of activity-based costing is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units employed by the management and the channel and category which streamline the flow of the product from the producer to the end user(Dyson, 2007). The process of data collection for this system is very time consuming(Smith, 1995). This system helps in the process of better understanding the concept of resource allocation overhead costs business as common as they used by specific product line and their relationship to specific cost drivers(Dyson, 2007). The system is so transparent that some managers will not approve because they want to keep a few things from the viewpoint of owners(Smith,1995). This process is for   cost of unitary, or the marginal cost calculations based on the contrast with the traditional method of cost accounting that uses the total cost(Dyson, 2007). Capital expenditure on systems based on the following activities and running costs can be a road block for the firm(Smith, 1995). The system is easy to understand and interpret it can be accessed, use and functional implemented throughout all forms of business set-up(Dyson, 2007). The system helps in the process of benchmarking which is part of the quality control system(Dyson, 2007). The system works very well will increase the quality and up gradation program(Dyson, 2007). The implication of activity based costing The finance director argued that I very much doubt whether selling FireRoll is viable but I am not convinced that activity-based costing would tell us any more than the use of labour hours in assessing the viability of each produt. From my opinion, I not agree with what finance director told because in activity-based costing use cost driver. Cost driver is a factor that can cause a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers such as a machine, machine operators, floor space occupied, power consumed, and the quantity of waste and/or rejected output. In ScooterDriver they used three type of cost driver such as deliveries to retailers, set-up costs and purchase orders. So we can see how much each cost driver cost for the product and choose the product fairer and more accurate product costs can be identified, and costs can be controlled more effectively. Other than that, activity-based costing not only using labour hours for assessing the viability of each product, it also use machine hours. The marketing director argued that I am in the process of negotiating a major new contract with a motorcycle rental company for the RisingStar model. For such a big order, they will not pay our normal prices but we need to at least cover our incremental costs. I am not convinced that activity-based costing would achieve this as it merely averages costs for our entire production. From my opinion, I not agree with what marketing director told because activity-based costing shows average cost better than absorption costing. Absorption costing is more simplistic and less accurate than activity-based costing, and typically assigns overhead costs to products based on an arbitrary average rate. Activity-based costing is more complex and more accurate than absorption costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products usage of the activities. The managing director argued that I believed that activity-based costing would be an improvement but it still has its problems. For instance, if we carry out an activity many times surely we get better at it, and costs fall rather than remain constant. Similarly, some costs are fixed and do not vary either with labour hours or any other cost driver. From my opinion, I not agree with what managing director told because the definition of fixed cost in activity-based costing is a cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers. For example The deprecation of machine may be direct to a particular activity, but it is fixed with respect to changes in the number of units of the activity driver. Same goes to ScooterDrivers product the cost is fixed over a given time not all time or period. And the designation of fixed cost can also vary depending on the extent which the volume of production , activity drivers or cost drivers may change. The chairman argued that I cannot see the problem. The overall profit for the company is the same no matter which method of allocating overheads we use. It seems to make no differences to me. For my opinion, I agree with what chairman argued that both method gave same profit but from my point of view, I think that activity-based costing more benefit than the absorption costing. The profit of ScooterDriver company is RM4180000. For what I said that activity-based costing more benefit because absorption costing mostly utilizes volume related allocation bases while activity-based costing. uses drivers at various levels. Activity-based costing is a method that allocates a cost to various activities which then enable an organization to make informed decisions regarding products and/or services. Once the costs have been determined, they can be input into computer applications designed to analyze the costs. Management can then modify the budget and help the company become more profitable by decreasing inefficient activities. So activity-based costing is more advantage to a company to make profit. Question 2 Explain how the business environment that businesses face has changed over the past decades and discuss how this has had impact on management accounting. INFORMATION TECHNOLOGY (IT) The so called new media boom of the 1980s failed to live up to expectations because the underlying technologies never became widespread(Drury, 2004). In contrast, technological advances on two fronts which are digitization and networking have become indispensable components of todays society(Drury, 2004). Digitization is enabling the fusion of different media based on technologies for processing and transmitting huge volumes of data(Drury, 2004). Networking is creating virtual communities on networks (cyberspace) centered on the Internet(Drury, 2004). With the advance of technology, electronic networks are revolutionizing structures and processes in the business world(Hilton, 1994). To improve processes, businesses are introducing e-mail and intranets. But of even greater impact is the revolution in business contacts not only with other companies but with consumers. The infrastructure has grown as more consumers use personal computers and participate in networks, and technological advances are making communication more efficient. Whereas information technology in the past mainly focused on changing work processes inside companies, todays revolution in information and communications technology could potentially alter the model of communication between businesses and consumers. In the old economy information communication, and transactions are all physical things(Hilton, 1994). They include cash, stamps, invoices, stock certificates, reports, face to face meetings, analog telephones, radio and television broadcasts, receipts, blueprints, maps, photographs, books, newspapers, magazines, and direct mail advertising. In the new economy, all types of information transactions, and personal communication will increasingly be digitized-that is, compressed into bits, stored in computers and transmitted through networks at the speed of light. The quality of information will be much better than with analog transmission. Today our approach to daily life is centered on physical things(Hilton, 1994). For example, the act of shopping involves a process of going to a store, obtaining information on the desired product, making a purchasing decision, paying money, and receiving the product. With the emergence of mail order shopping, transactions could be carried out simply by exchanging information on a product or service, and credit cards and mail delivery eliminated the need to visit a store and talk to a sales clerk(Hilton, 1994). In other words, information on products and services could be dissociated from and distributed separately from the physical product or service, eliminating time and space restrictions of conventional physical communication. This implies a shift in management resources from land, labor and capital, to information. In the information network society, the conventional conditions for corporate success such as large cities, large markets, and large companies will no longer apply. Companies can operate from anywhere if they are connected to a network, and can plunge right into the global market rather than grow in the local market. Since the most important factor is the value of the information a company possesses, we predict that market entry and competition will intensify as size of capital becomes irrelevant to market entry. Application of IT in management accounting has major impact on the organizations profits. It is wrong to conclude that implementation of new technology in management accounting will improve companys profits. Implementation of new technologies may reduce companys income, as the implementation is costly depending on the technology adopted. There is a risk to the companies that if inappropriate technology is chosen, then the company is forced to incur unnecessary costs which lead to waste of resources. However, if the management and the accountants study the feasibility and the functionality of the systems before the implementation of IT in management accounting, then the above risk can be avoided. The skill and knowledge of accountants should be repositioned to support the application of IT in management accounting. The companies have to send their staff to IT related training to acquire and update their IT skills to use the system efficiently. The users of the system must be trained w ell in order to take advantage of the technology within the system. Selecting user friendly system is essential, as it require less IT skilled personnel to handle the system. Most of the systems available now are user-friendly and easy to use. Technology is changing fast and it is very difficult to keep track with the technology changes. The companys challenge is to adopt a technology that can be used for a long period which may not be achievable now. The new technology today will be obsolete within couple of months and will be replaced by more sophisticated technology. So the company has to select the technology that is upgradeable to meet the future technology requirement. GLOBALIZATION Globalization means  the reduction of the difference between one economy and another  so that trade within and between different countries is increasingly similar all over the world. Globalization has become a big buzz word in the last 10/15 years, but it has been going on for centuries, and especially since 1945. In the 17th Century new ship design allowed Europeans to start trading with the rest of the world in a much bigger way, although trade was still a tiny part of the economy compared to agriculture. Later developments in transport, steam ships, the railways and now aircraft, have all contributed to the development of trade. Aircraft also move people around quickly, so the sense of the size and distances of the world shrinks making us feel that far-away places are no longer so strange. The internet now allows international communication in a way that was not possible before; your favourite site could just as easily be in New Zealand as in London. The following main factors have fuelled the pace of globalization which are first is technological change, especially in communications technology.  For example, UK businesses and data by satellite to India (taking advantage of the difference in time zones) where skilled but cheaper data handlers input the data and return it by satellite for the start of the UK working day. Second is transport is much cheaper and faster.  This is not just aircraft, but also ships. The development of containerization in the 1950s was a major breakthrough in goods handling, and there have been continuing improvements to shipping technology since then. Third is removal of capital exchange controls.  The movement of money from one country to another was also controlled, and these controls were lifted over the same period. This allowed businesses to move money from one country to another in a search for better business returns; if investment in ones own country looked unattractive, a business could buy businesses in another country. During the 1990s huge sums of money, mainly from the US, have come into the UK economy. There are three impact of globalization on management accounting. First, management accounting deals with both financial and non-financial data to support a wide range of managerial decisions in contrast to financial accountings focus solely on financial data to support investors and creditors capital allocation decisions. For many companies, notes CareerBank.com CFO Douglas Banister, the real value-add is the integration of financial reporting with operational information. Second, management accounting looks forward as well as backward, whereas financial accounting is oriented solely towards history. Management accounting involves anticipating what will, could, or should happen, as well as figuring out what did happen. Forecasting, planning, and budgeting are typical management accounting activities. Third, management accounting looks outward as well as inward, whereas financial accounting is focused solely on what happens internally within an enterprise. Management accounting involves proactively seeking and identifying opportunities and threats that an enterprise faces from customers, competitors, suppliers, regulatory agencies, and other external parties. In short, management accounting is focused on enhancing business performance in a competitive environment, not simply on ensuring compliance with standards and regulations. MANUFACTURING ENVIRONMENT New manufacturing strategy commonly involves the use of new technologies, and changes in organizational structure and management practices, such as Just-in-Time (JIT) and Total Quality Management (TQM) that possible lead to a radical change in the way business is conducted. AMT applications include applications such as computer integrated manufacturing (CIM), computer-aided design (CAD), computer-aided engineering (CAE), flexible man

If You Really Like a Guy, Hit Him :: Personal Narrative Relationships Essays

If You Really Like a Guy, Hit Him I don’t remember wanting to punch Jeff. I remember wanting Jeff to â€Å"ask me out.† How I got into the position of hitting him is somewhat of a mystery to me. Jeff Stanford was the cutest guy in our third grade class. He had blonde hair, blue eyes-the whole shabang! He even wore tapered, stone washed jeans (it was the eighties, this was cool). He was my friend. I was, of all things, a tomboy. I ran faster then the boys. I could beat them all at tether ball. My hair was shorter then any of the boys, and I had the biggest crush on Jeff. Along with being head over heels in love with Jeff, I was a die hard Madonna fan. I had her tapes and even a sweatshirt with her picture on it. Jeff was not a Madonna fan. I thought this was something we could work out. Although we could not spend endless hours reciting lines from â€Å"Like a Virgin† together, we could always play tetherball. Tethe ball, at least at Pearson Elementary, was the game of champions. I loved to play, but at early recess the balls weren’t always up yet and Jeff, Kelly and myself sometimes had to make do with a rousing game of tag. This was definitely a â€Å"tag day.† â€Å"RUUUUUUUN Kelly, he is right behind you!!!!!† â€Å"Huh?† questioned Kelly. â€Å"Tagged you, tagged you!† taunted Jeff. â€Å"Ouch,† I screamed. â€Å"I have something in my eye.† I was completely serious. â€Å"There is something in my eye and it hurts!† I kept trying to get, whatever it was, out of my eye using the sleeve of my Madonna sweatshirt. Jeff was trying to help, in some way, but doing a piss-poor job of it. â€Å" What happened?† he asked. â€Å"Did Madonna stick her arm out and poke you in the eye?!!! Hahahahaaaahaaaha!† Boys are so dumb. â€Å"No.† It was all I could say, I didn’t have any witty come backs, but come on, he could have left me alone! â€Å"Why are you picking on me?† I asked. I wished he would just leave, but no, he kept taunting me. â€Å"You are so mean! LEAVE!† I shouted. For some unknown reason he didn’t get it! My eye still hurt, recess was almost over, and I decided I hated Jeff... WHAAAAP!!!!!!! I socked him. A right fisted jab, straight up the gut, full third grade force, and Jeff Stanford, my crush, went down.

Cardiovascular Disease Essay

Through cohort study designs and other evidence-based management studies, identify the major causes of CVD, and analyze the key steps, including current medications, used to address the disease. The understanding of the pathophysiology of many cardiovascular diseases is evolving rapidly, especially atherosclerosis, hypertension, myocardial, ischemia, and congestive heart failure. The role of genetics and its interaction with environment in the etiology and the progression of all forms of cardiovascular diseases is just one example of new information that is leading to improvements in prevention and treatment. Cardiovascular diseases include illnesses that involve the blood vessels like the veins, arteries and capillaries or even the heart, or both. The cardiovascular system, also called the circulatory system, is the system that moves blood throughout the human body. It is composed of the heart, arteries, veins, and capillaries. It transports oxygenated blood from the lungs and heart throughout the whole body through the arteries. Blood goes through the capillaries and vessels situated between the veins and arteries. When the blood has been depleted of oxygen, it makes its way back to the heart and lungs through the veins. The circulatory system may also include the circulation of lymph, which is essentially recycled blood plasma after it has been filtered from the blood cells and returned to the lymphatic system. The cardiovascular system does not include the lymphatic system. In this article, the circulatory system does not include the circulation of lymph. Angina is most frequently the result of underlying coronary artery disease. The coronary arteries supply the heart with oxygen rich blood. When cholesterol aggregates on the artery wall and hard plaques form, the artery narrows. It is increasingly  difficult for oxygen rich blood to reach the heart muscle as these arteries become too narrow. In additi on, damage to the arteries from other factors (such as smoking and high levels of fat or sugar in the blood) can cause plaque to build up where the arteries are damaged. These plaques narrow the arteries or may break off and form blood clots that block the arteries. The actual angina attacks are the result of this reduced oxygen supply to the heart. Physical exertion is a common trigger for stable angina, as the heart demands more oxygen than it receives in order to work harder. In addition, severe emotional stress, a heavy meal, exposure to extreme temperatures, and smoking may trigger angina attacks. Unstable angina is often caused by blood clots that partially or totally block an artery. Larger blockages may lead to heart attacks. As blood clots form, dissolve, and form again, angina can occur with each blockage. Variant angina occurs when an artery experiences a spasm that causes it to tighten and narrow, disrupting blood supply to the heart. This can be triggered by exposure to cold, stress, medicines, smoking, or cocaine use. Angina treatments aim to reduce pain, prevent symptoms, and prevent or lower the risk of heart attack. Medicines, lifestyle changes, and medical procedures may all be employed depending on the type of angina and the s everity of symptoms. Lifestyle changes recommended to treat angina include: 1.Stopping smoking 2.Controlling weight 3.Regularly checking cholesterol levels 4.Resting and slowing down 5.Avoiding large meals 6.Learning how to handle or avoid stress 7.Eating fruits, vegetables, whole grains, low-fat or no-fat diary products, and lean meat and fish Medicines called nitrates (like nitroglycerin) are most often prescribed for angina. Nitrates prevent or reduce the intensity of angina attacks by relaxing and widening blood vessels. Other medicines such as beta blockers, calcium channel blockers, ACE inhibitors, oral anti-platelet medicines, anticoagulants, and high blood pressure medications may also be prescribed to treat angina.  These medicines are designed to lower blood pressure and cholesterol levels, slow the heart rate, relax blood vessels, reduce strain on the heart, and prevent blood clots from forming. In some cases, surgical medical procedures are necessary to treat angina. A heart specialist may recommend an angioplasty – a procedure where a small balloon is used to widen the narrowed arteries in the heart. Coronary artery bypass grafting is another common procedure; this is surgery where the narrowed arteries in the heart are bypassed using a healthy artery or vein from another part of the body. Develop at least five (5) leading questions that may be posed to your local health department in regard to mitigating the proliferation of the disease. Provide a sound rationale for raising these questions. 1. Can second or third hand smoking cause cardiovacular diseases? Cigarette smoking remains the leading preventable cause of cardiovascular disease in women, with more than 50 percent of heart attacks among middle-aged women attributable to tobacco. Risk of cardiovascular disease begins to decline within months of smoking cessation and reaches the level of persons who have never smoked within 3 to 5 years. 2. What do cholesterol has to do with cardiovascular diseases? High blood cholesterol is a condition that greatly increases your chances of developing coronary heart disease. Extra cholesterol in the blood settles on the inner walls of the arteries, narrowing them and allowing less blood to pass through them to the heart. Aim for total cholesterol below 200 mg/dL; LDL cholesterol below 130 mg/dL and HDL above 35 mg/dL. 3. How do weight gain or maintaining a healthy weight control cardiovascular disease? Obesity and sedentary lifestyles are epidemics in the United States that contribute to increased risk of cardiovascular disease. The prevalence of obesity has increased among both men and women in the United States in the past decade; currently about one third of adult women (or 34 million) are classified as obese. Also, 60% of both men and women get no regular physical activity. Obesity, especially abdominal adiposity, is an important risk factor for cardiovascular disease in women. 4. Can exercise reduce cardiovascular disease? Recent evidence suggests that even moderate-intensity activity, including brisk walking, is associated with substantial reduction of cardiovascular disease risk. These findings support  the 1995 federal exercise guidelines endorsing 30 minutes of moderately intense physical activity most days of the week, a program that should be feasible and safe for most of the population. Regular exercise and maintenance of healthy weight should also help reduce insulin resistance and the risk of non–insulin-dependent diabetes mellitus, which appears to be an even stronger risk factor for cardiovascular disease in women than in men. Diabetes is associated with a threefold to sevenfold elevation in cardiovascular disease risk among women, compared with a twofold to threefold elevation among men. Approximately half of all deaths in patients with non–insulin dependent diabetes mellitus are due to heart disease. 5.Can eating less saturated fat, more produce and more fiber reduce cardiovascular disease? †¨Diets low in saturated fat and high in fruits, vegetables, whole grains, and fiber are associated with a reduced risk of cardiovascular disease. Also, a recent study reported in the Annals of Internal Medicine journal confirmed that eating fruits and vegetables, particularly green leafy vegetables and vitamin C-rich fruits and vegetables, seems to have a protective effect against coronary heart disease. You may even think about moving toward more flexitarian or vegetarian eating habits: A vegetarian diet reduces the risk of coronary artery disease, and may even reverse existing coronary artery disease when combined with other lifestyle changes. A Mediterranean diet that uses olive oil can reduce the risk of coronary artery disease. Based on the five (5) questions you developed in Question two (2), provide a rudimentary protocol to disseminate this information to your local community lea ders. Based on the above listed question in question two, the population that is directly affected by lack of basic health care information is poor families in rural areas across the United States. However, many others are indirectly affected by this including Governments who on varying levels are trying to determine how to keep their people alive and healthy longer and institutional partners who are spending significant resources to treat conditions that could be prevented or taken care of at earlier stages of a problem or condition. SMS to mobile phones which can be done through mobile networks at the prompting or through a contract with an institution, NGO, private company or the Ministry of Health. This does not have to be  expensive and is something in some countries that is partly supported by the Ministry of Health or can be provided in limit cases free of charge by the network provider. Through mobile cinemas which are used throughout much of Africa in rural areas to disseminate information on health care or other pertinent issues. Many times these mobile cinema vans already exist and are under the control of the Ministry of Transportation or Ministry of Health. It is possible, depending on the circumstances to access these vans and pay only for fuel consumption. Posters displayed in prominent areas that can provide a very clear and visual message, can sometimes transcend language barriers and get across simple messages most effectively. The cost of this would be the printing of the posters, the human resources to disseminate the posters (you can sometimes go through the Ministry of Health and utilize the community health workers and regional and district hospitals and other partners) and in some instances a small charge to hang the posters at certain locations. Radio spots that provide simple information in the most basic terminology to ensure the messages are construed properly. The cost of this depends on the availability of community messaging which is provided by some stations in some countries free of charge or station to station depending on country and size of the listener group. Recommend six (6) steps that may be given to your current or previous place of employment to prevent the proliferation of CVD. Provide support for your recom mendations. Heart disease and stroke, the principal components of cardiovascular disease (CVD), are the first and third leading causes of death in the United States. In 2002, employers representing 88 companies in the United States paid an average of $18,618 per employee for health and productivity-related costs. A sizable portion of these costs are related to CVD. Employers can yield a $3 to $6 return on investment for each dollar invested over a 2 to 5 year period and improve employee cardiovascular health by investing in comprehensive worksite health-promotion programs, and by choosing health plans that provide adequate coverage and support for essential preventive services. The most effective interventions in worksites are those that  provide sustained individual follow-up risk factor education and counseling and other interventions within the context of a comprehensive health-promotion program: (1) screening, health risk assessments, and referrals; (2) environmental supports for behavior change (e.g., access to healthy food choices); (3) financial and other incentives; (4) corporate policies that support healthy lifestyles (e.g., tobacco-free policies). (5) standardized treatment and prevention protocols consistent with national guidelines. (6) multidisciplinary clinical care teams to deliver quality patient care. References 1.Austin, C. J., & Boxerman, S. B. (2008). Information systems for healthcare management (7th ed.). Chicago: Health Administration Press. 2. Harvey, B.H.,†Technology, Diversity and Work Culture-Key Trends in the Next Millenium,†HR Magazine, 45,(7) ,p.59. 3. Bowen, D.E., and Lawler, E.III.†The Empowerment of Service Worker;†Sloan Management Review, pp.31-39. 4. Williams, S. J., & Torrens, P.R. (2010). Introduction to Health Services. Mason Ohio. Cengage Learning. 5.Marquis, M.S., & Rogowski, J.A. (2004). Journal of the American Medical Association, 52(5)408-415.

Jekyll And Hyde †what view of human nature does stevenson present in jekyll and hyde? Essay

In 1886, Robert Louis Stevenson wrote ‘The Strange Case of Dr Jekyll and Mr Hyde’. It was a story about how a respectable, upper class man turned into a beast with no morals or dignity. It seemed that Stevenson wanted to show how good & evil could easily clash, much to Victorian society’s disgust. In the novel, he used many techniques and different situations to argue with society. He tried to prove human nature, and how everyone has two sides to him or her. It was around this time that Darwin had presented his theory of evolution to the world, and it is in ‘The Strange Case of Dr Jekyll & Mr Hyde’ that Stevenson presents his argument. Growing up in the Victorian era, Stevenson had a very strict, biased upbringing. He was born into a Presbyterian way of life, and was taught the values of the belief by his families nurse; this meant that he was taught to believe the bible and nothing that contradicts it. He was also taught to respect the rich, and frown upon the poor. This often came natural to Victorian society, there was either an upper class or a lower class, and nobody would dare say that these two could clash, as reputation was everything. Often people repressed their true feelings, because they wanted to protect their status in society, Stevenson didn’t like this. Charles Darwin presented his theory of evolution that men evolved from apes. This was known as ‘The Origin of the Species’. The Victorian people hated this as it went against their image and their religious beliefs, as they believed we came from God and that we didn’t evolve from apes. So, when Stevenson portrayed Hyde as a ‘troglodytic’ being, and Jekyll as a kind respected man, it obviously showed the view of the Victorian people. Stevenson always placed Hyde in the dark, crime-filled side of London, and Jekyll in the busy, vibrant side of London. So once again he associated the lower class with crime and dirt, and the upper class with being innocent and care giving. For example, Utterson quotes in Jekyll’s house † the plate was of silver, the napery elegant, a good picture hung upon the walls.† Yet, when Hyde is outside, London is described as † district of some city in a nightmare.† The division of personality in man fascinated Stevenson, he believed you could be good & evil, that man had two sides to him. In Jekyll & Hyde, Jekyll is portrayed as good, the novel shows this by stating â€Å"a large, well-made, smooth-faced man of fifty every mark a capacity of kindness†. This shows that Jekyll is a kind, giving man. Whereas, Hyde is portrayed as a strange, brutal man, this is shown by the quote â€Å"he gave a strong feeling of deformity† this shows that he wasn’t normal, and wasn’t quite man, something lower down the process of evolution, the Victorian people would have panicked at the idea of this, that evolution was suddenly turning backwards. So, Stevenson was obviously trying to present that a man can have two very different sides, that it was human nature. In the novel, he gives more than one example, of someone or something having an alter ego. For example, the narrator of the novel, Utterson, is immediately said to have two sides, for example in chapter one, he is said to be â€Å"lean, long, dusty, dreary and yet somehow lovable†. This quote shows that he has two sides to him, he is grumpy-looking and boring, yet he also gives the sense of being lovable, and caring. He is also a repressed character throughout the novel, much like Victorian society; it is as if Stevenson has channelled society through Utterson. Stevenson also tries to play with the idea that Enfield is his alter ego. It seems in the novel that although they have nothing in common, they are stuck together. Every Sunday, without fail, they go for a routine walk together. Once again he uses two characters or personalities to give his view on human nature. Throughout the novel, there are minor characters that Stevenson also used to give his view and everyone else’s view, on human nature, and the statutory division of society. For example, Hyde is firstly presented in the novel by the quote † with ape-like fury, he was trampling his victim under foot.† Here he is once again relating to Hyde and the lower class to being careless and heartless. By using the word ‘ape-like’ it is also insinuating that Hyde has gone right back to the start of evolution. Secondly, at the scene of Hyde’s first crime, the doctor states † there is something wrong with his appearance; something displeasing, something downright detestable.† This quote refers that more than one person in society detests Hyde, this shows a direct relationship with Darwin’s theory, and how that everyone in society hated the idea of human nature having two sides to it. Although, when Utterson goes to visit Hyde, the maid shows an interest in what he has done. It seems Stevenson is trying to show that although society had to repress their feelings, they secretly did have a sly interest in the wonder and concept of human nature. In Conclusion, Stevenson showed a lot about his thoughts and his view on human nature, and how society viewed it in a negative, demeaning way. He also showed how although the Victorian people put on an act of disgust, although they secretly showed an interest.

The Negative Effects of Wealth in Society

The Negative Effects of Wealth in Society Wealth brings far more significant problems than depriving people of beauty. This is because once the rich in society set eyes on a given item or property, they will do anything within their means to ensure that they get it irrespective of the adverse effects that their actions may have on the lives of the poor.Advertising We will write a custom essay sample on The Negative Effects of Wealth in Society specifically for you for only $16.05 $11/page Learn More This essay seeks to analyze the other adverse effects that wealth can bring to society apart from the aspect of the destruction of beauty. To this end, examples from modern day living shall be drawn and coupled with proper explanations to illustrate the weaknesses of wealth-driven society adequately. Wealth leads to the creation of frustrated individuals in society. For instance, a wealthy man driving on a highway through the countryside will see a large farm with animals grazing peacefully, and instead of appreciating the calmness of the region, he would probably see how he could turn the farm into an out-of-town shopping mall. The owners of the land may not be willing to part with their property, but this rich man could easily come with ridiculously vast amounts of money and ensure that he has convinced them to leave. Eventually, high story buildings will go up and concrete structures replacing the trees. In this instance, the rich man would have interfered with the beauty of the land. However, and even more disturbing is that he would not care where the farmer and his family relocate to because it is almost apparent he (the rich man) is not going to offer them an alternative settlement. Consequently, the farmer may find himself in an urban region where the costs of living are very high, and in time at all, the money he had received from the sale of the land will have gone into rent and food. With time the farmer and his family will have to go back to the rich man to look for men ial jobs at his shopping complex and in a way signing to lifetime slavery. From this example, it is easy to see that wealth also ends up creating a few happy persons at the expense of many frustrated individuals. The acquisition of wealth results in the breaking of family and societal linkages. An individual will generally tend to relate very well with members of his extended family as well as his neighbors as long as they don’t have a lot of money. However, once this individual lands an extreme amount of wealth, he will turn on the people that he used to share good times with and convert them into his laborers.Advertising Looking for essay on social sciences? Let's see if we can help you! Get your first paper with 15% OFF Learn More In a way, he will strive to ensure that even the people who helped him get where he is don’t get the opportunities that would make them arrive at his level. A good example is a way politicians in third world countri es behave. Before the election, they will meet with the people, share meals and even relate positively with them. They would spend a lot of time pledging to improve the lives of poor citizens as soon as they get elected. However, once they get to the office, they move into posh houses and buy huge cars with dark windows to ensure that the people who elected him/her do not get to know of his whereabouts. If a person, even his/her uncle wants to meet him to seek some slight help, the now-elected Member of Parliament or counselor will demand that they make appointments with his secretary and most of the time he/she will not make an effort to see whether the matter was attended. The desire for wealth also brings with it very many societal vices. One good example is corruption and bribery within public service. Individuals who work for the government are generally always complaining that they are not well paid. Since they are in the office for most of the day, they do not have time to do something else on the side, and this leads them to come up with ways of getting the extra dollar while still at work. So instead of following a given protocol while serving individuals who come seeking assistance from their offices, they will do things slowly and sometimes withholding certain relevant documents only to release them once the client has promised to give a few extra dollars to get the work done on time. The same applies to police officers who can catch an individual in the midst of committing a crime and instead of arresting him/her, they let the person go after receiving a huge amount of money as a bribe. This desire for wealth is the primary factor that drove western countries to invade the nations in Africa during colonial times. The colonialists discovered that Africa had a lot of natural resources and since they (colonialists) had the tools for accessing things like minerals, they invaded the countries, turned the natives into their slaves and shipped all the min ed products to their mother nations.Advertising We will write a custom essay sample on The Negative Effects of Wealth in Society specifically for you for only $16.05 $11/page Learn More In conclusion, it is easy to see that the adverse effects of wealth in society are much more than just the destruction of beauty. As has been shown above through various examples, wealth can lead to the development of many unwanted characteristics in individuals which sometimes leads them to lose all sense of humanity such that they see other individuals as lesser humans. I, therefore, agree with the fact that apart from the destruction of beauty, wealth also generates many adverse effects in society.