The Story of an Hour and a Sorrowful Woman: the Plight of Women

The Story of an Hour and A Sorrowful Woman: the plight of women From time to time, marriage is not always bring happiness to a couple, also makes a couple to be imprisoners with the commitment. The marital bonds of intimacy, respect, and trust must be developed, nurtured and enforced. When this fails, most couples are given a chance to make important changes. In a sorrowful woman, character of a woman is center around the idea of marriage, motherhood and housewife. As the author begins actually with an epigram emphasizing with the ironic of the plot â€Å"once upon a time, there was a wife and mother one too many†.The secluded woman had already the fulfillment of being married and having a child, but was now at the point of not wanting that kind of life anymore. The woman is unhappy with her marriage and isolates herself from her family. She is being so sad and depressing. The loneliness and solitude was that she had wanted out of her family member role throughout the story. S he was placed to bed the first night and was given a sleeping draught that was guaranteed to put her to rest swiftly after informing her husband that she wanted to be away and out of the sight of him and their little boy.She could not any longer fulfill her role of being a mother to her child. She did not know how to be a loving mother to him anymore. For many days straight the wife remained there alone and only appears to wonder throughout the house aimlessly a few short times when the house was vacant. She seems to be a very selfish and self-centered person who cares only for herself. It seems like the end of her world. I mean she doesn’t want to improve or fix her relationship with her husband and also she ends up her duty with her child. In contrast, I see that the woman, Mrs.Mallard, in the story of an hour has a different moment from the wife in sorrowful woman story. She is a normal housewife who depends on her husband. The news of her husband's death gives her freedom and sets her free from restraints, marriage and a lifetime of dependency. After she knew about her husband’s death, she locks herself in her room. She thinks about what life is going to be like from now on.. She concealed her happiness. In the story, As Mrs. Mallard is sitting in her chair whispering over and over â€Å"Free body and Sole free†.This shows her experience of a freedom. For probably the first time in a long time she feels truly happy, happy that she is now free from her husband and the life they once shared together. Her death is due to shattered dreams brought on with shock. The doctors announce that she had died of heart disease â€Å"- of joy that kills†. This concluding line is probably the most interesting. The reader knows, through the limited omniscient narrator, the true sentiments of Mrs. Mallard and the irony lays in the fact that she could not endure the confines of her superficial marriage.From these two authors, from different time pe riods, A sorrowful woman and The story of an hour are both similar pieces of literary work in that both stories offers a revealing glimpse of extremely unhappy marriages. They are so unhappy with the lives they lead. For female protagonist in â€Å"A sorrowful woman†, her marriage was a torment. Both of women are imprisoned in their own marriages and even more so in their own minds, which eventually lead them to death. It shows that marriage does not always bring happiness they expect like a fairytale.

Fly in the ointment Essay

A younger man visits his bankrupt father, who is depressed following the collapse of his business. The son is a disappointment to the father due to his choice of career. The father seems strong until, during their conversation, a fly enters the room, with the father overreacting in an attempt to get rid of this simple fly. This overreaction is perceived as weakness by the son, and driven by pity, he offers his father some money. Immediately the passion and vigor returns to his father, and the shrewd, cunning businessman reemerges and brutally demands to know why he had not been offered this money sooner. What does the title mean? Firstly we should take a look at the title since it could provide some insight into why certain aspects of this story are present. ‘A fly in the ointment’ is a proverb or saying that basically means that something spoils a situation that could have been pleasant. This is shown in the short story literally by a fly which enters the room and causes such an overreaction by the old man that foreshadows text that shows that everything is not as they seem; things are not alright. Why the father is such a memorable character: The young man, the son, is shown in the first paragraph to rather walk a distance than show up in a cab in front of his father since he thinks ‘The old man will wonder where I got the money’. This quote is the first sign that shows the reader that the old man is concerned with money. The author uses two statements to show the demise of the business, firstly ‘†¦ building a business out of nothing, and then, after a few years of prosperity, letting it go to pieces in chafer of rumour, idleness, quarrels, accusations and, at last, bankruptcy. ‘ The sons questions whether ‘they were telling the truth when they said the old man was a crook and that his balance sheets were cooked? ‘ and then secondly, later in the story the narrator shows the son’s thoughts when he thinks the father will tell him the embarrassing truth which he already knows about, that of ‘the people you’ve swindled’. These show the father in a bad light, a cheating businessman that fixed his sheets for acknowledgement and was concerned with money and the class of men it put him with. The father’s concern with social status is shown when he the author states ‘A small man himself, he was proud to be bankrupt with the big ones; it made him feel rich. ‘ This also foreshadows that despite the old man’s statements about having no need for money, he is still truly concerned about it, since he has a desire to feel rich. The use of foreshadowing and its role together with humor and irony There are many instances of foreshadowing, a few that have been mentioned above. One that is apparent is the use of ‘his father had two faces.  Ã¢â‚¬Ëœ which shows the contrasting emotions the old man can show and his ability, like a businessman to show the face that will suite his end needs. This piece of foreshadowing should show the reader the truth behind the father but instead the reader is made to believe the old man, that he no longer has need of money. In the old man’s speech to his son on the irrelevance for money he states, ‘If you came in now and offered me a thousand pounds I should laugh at you. ‘ this shows the reader that the father has outgrown his cruel, greedy ways. The irony emerges when the son does in fact merely mention raising cash when the father, instead of refusing it, brutally demands why it had not been forthcoming. This complete ‘change of face’ (intended pun) is ironic since it goes against what the reader expects. It is almost humorous in the emergence that the father has not changed, and the reader will see the amusing side behind the fly. An actual fly foreshadows the proverb, that pleasantry will be spoiled, by the fathers demands of cash after his apparent no longer need for fiscal bounds.

The Advantages of Including Clinical Simulation in Nursing Education Research Paper

The Advantages of Including Clinical Simulation in Nursing Education - Research Paper Example This way, the individual is fully engaged in something that he might otherwise just read about or watch someone else doing. However, in most situations, people are just asked to â€Å"watch and learn† and be expected to automatically imbibe what is being taught. Somehow, for most people, this is not enough, especially for those in jobs that would require actual practice before they apply what they have learned. Nursing is one example of a career that would need much practical experience before implementation as a career. Since nurses are entrusted with the lives of their patients, having no clue as to what to do with them in actual practice, no matter if they are just new in their profession, is no excuse. It would be a risky and unprofessional thing to do. Lacking practical experience, nursing students cannot just rely on their theoretical knowledge gained from school. New Training Technique One new development in nursing education is the use of clinical simulation. This is a teaching methodology that provides students with learning experiences closely resembling real-life circumstances that they are likely to encounter in their professional practice. â€Å"Simulated clinical experience requires immersing students in a representative patient-care scenario, a setting that mimics the actual environment with sufficient realism to allow learners to suspend disbelief† (Waxsman:29). Faced with a simulated environment, they gain familiarity with situations that they will most probably encounter in their future profession. They get to see the real equipment to be used, the set up in a clinical environment, and get an idea of how it feels like to be in a clinic, hospital room or operating room. In this method, student nurses get the opportunity to use a lifelike high-fidelity manikin which is interactive and realistic (Jeffries: 56). Different scenarios that nurses are likely to encounter with their patients are played out during simulation sessions that would summon their skills and knowledge. The manikin would serve as a sample patient that the nurses can attend to depending on the symptoms presented. High and low-fidelity manikins as well as skill and task trainers, virtual reality trainers, computer-based simulators and scenarios and even standardized patients comprise the simulation education package (Jeffries: 60). In clinical simulation, they get exposed to various scenarios and are supposed to apply what they have learned in a safe and controlled environment that will not risk the safety and life of any patient. This is very much different from the traditional teaching methods that nursing students have been accustomed to such as lectures, discussions, role-play and laboratory practice, as these may no longer be effective (Waxman:30). What is currently being promoted in education is the adherence to constructivist pedagogical approaches wherein more active, experiential learning strategies reflect real world practices. Parke r & Myrick (42) contend that clinical simulation has constructivist pedagogical underpinnings fostering interpretive, generative learning which is suited to the promotion of transformative learning. Through the use of clinically- simulated scenarios, students engage in concrete experiences likely to be done in their future practice. The Process of Clinical Simulation Human patient simulation (HPS) is the technology behind clinical simulation in nursing education. Bearnson and Wiker (422) explain that a human-like manikin designed with human-like responses and function is controlled by a computer by the

Fire service administration Essay Example | Topics and Well Written Essays - 1000 words

Fire service administration - Essay Example This law makes the assumption that firefighters knew the risks before undertaking the tasks. This law is good in the way it is as it prevents fraud in the fire departments. However, it would be better if the firefighters were able to get some form of collection in case genuine accidents happen in the line of duty. This provision allows for the emergency service providers to respond to emergencies that are within their jurisdiction as soon as they are required, and only when the said emergency has occurred (Halliday et al., 2013). All parties in the agreement are required to supply the necessary resources as soon as possible. In other instances, the mutual aid agreements state that the necessary resources have to be dispatched to the nearest fire station regardless of the side of jurisdictional boundary. This policy is good as it caters for the needs of all stakeholders in the occurrence of emergencies. There is a need to protect the employees in a fire department based on the levels of risks that they get exposed to. The current policies ensure that the provision of all the safety gear needed to fight fire (FEMA, U.S. Fire Administration & NFPA International, 2002). However, there must be a comprehensive and detailed coverage that will ensure safety, health and compensation of the individuals in the fire stations. In addition, the policies should be stricter on the side of employers. The fire department policy regulates the operation of motor vehicles within the legal jurisdiction (U.S. Fire Administration, 2008). However, in cases where there are emergencies beyond the jurisdiction and urgent assistance is required, the motor vehicle operations can be altered to facilitate helping the people in need of the emergency services. This policy is good as it minimizes misuse of departmental resources. The current policy facilitates for the regular

Personnel Evaluation Essay Example | Topics and Well Written Essays - 1000 words

Personnel Evaluation - Essay Example Public workforce management entails two diverse avenues that I have addressed in this document. These avenues comprise primarily of personnel administration or management and public personnel or workforces. Both of these entail citizens, public workforces, managers, politicians, taxpayers and administrators. The actual definition of public personnel is actually vast, meaning or referring to individual human resources who operate or work in the general public sector and whose principal roles entail provision of effective public service to citizens, whether national, local, international or state-based. Contemporarily, these public personnel possess distinct principal functions. These functions include sanctioning, planning, development and respective acquisition. To ensure effectiveness in management of the organization, the workforces ought to carry and apply those duties throughout the affiliation. Contemporarily, public workforces face huge challenges with regard to their respective operational practices. The document contains a critically and carefully elicited explanation of the current trends implicating on the growth of public workforces in the present day world and an additional evaluation of strategies that the government ought to take into consideration when creating a diversified workforce. In addition, the same explanation shall encompass some of the initiative the government ought to take when addressing workforce issues to ensure complete sustenance of union association and representation amidst the specified public personnel. In a snapshot, the four overtly notable trends implicating on the growth of public workforces include technology in the work area, the nature of the working environment, role of the general body of citizens in the process of governance, redefinition of government and economic changes over time in the today’s world. For roughly a generation

Biography of Nikola Tesla Research Paper Example | Topics and Well Written Essays - 1000 words

Biography of Nikola Tesla - Research Paper Example Tesla completed his education at Technical University at Graz, University of Prague. He breathed his last in New York. Though born in Croatia, he came to United States in the year 1884 and was working along with Thomas Edison. The two had worked together on many projects and both parted ways shortly thereafter. Tesla did not confine his research to a particular area alone and was actively involved in the areas of robotics, wireless transmission of energy, radar and many others (Seifer, 1998). The researches made by Tesla led the ground for many inventions and discoveries at a later point of time by other inventors. He was known to have highest patents up to about 700 of them in the twentieth century. The efforts and results of Tesla’s research paved way for greater technological advancements. He was fondly called as the Father of AC Current, The Man Who Invented the 20th Century and also Father of the Radio. All these names are provided as he laid the foundation for greatest a dvancement in various sphere in the 20th century (O'Neill, 2007). Tesla completed his electrical and mechanical engineering course from the Polytechnic Institute in Graz, Austria. He inherited his inventive thoughts from his mother who used to create absolutely innovative ways to help at farm and home. The idea of rotating magnetic hit Tesla when he was working at the Central Telephone Exchange in Budapest in the year 1882. At the age of 24 years, Tesla decided to move to New York where there was proper back up for his research. With his move to New York came the opportunity to work with Thomas Edison by way of recommendation. Tesla and Thomas worked together in the electrical and magnetic fields related areas. There rose a professional rivalry between Thomas Edison and Nikola Tesla over the concept of alternating current. Edison was of the opinion that current can flow through one direction, the direct way. Tesla challenged this contention and brought forth the idea that current ca n move in the alternative direction as well. Tesla declared that electric energy comes in a cycle and could easily change the course of direction. He further held that the current created through alternative current method could generate more voltage current than the direct ones. This idea did not go down well with Edison who felt that his ideas are far away from what Thomas had at hand. Edison did not recognize Tesla’s idea about alternating current and did not award him with the bonus that he deserved. Eventually, Tesla quit working with Edison and moved apart. Soon after his departure with Thomas Edison, Tesla joined hands with George Westinghouse, one of the well known American industrialist and inventor of that time. George Westinghouse was a rival of Thomas Edison so he roped in Tesla into his group and encouraged his research on the alternating current AC. Tesla worked with George in order to develop the alternating current in the year 1888. George Westinghouse investe d and bought 40 patents of Tesla for the polyphase alternating current system for using over motors, transformers and that of generators. Electricity was considered to be dangerous at that time due to several mishaps and shocks that happened while researching. Edison fuelled the fear for electric current by creating mishaps and creating the belief that alternative current is dangerous and only direct current serves the purpose of providing a safe current for home and

Websites on Environmental Studies Essay Example | Topics and Well Written Essays - 1250 words

Websites on Environmental Studies - Essay Example The American Public Health Association website works towards the health interests of every individual member of the public in the United States of America.Its aim is to promote better health policies,create a platform for members of the medical profession to work underColor-coded links grouped together describe how simple and easily-readable information can be navigated.APHA is very active in promoting the causes which drive it through various forms of media, e.g. journals, books, newspapers and science programs.As the name suggests, this website handles a futuristic approach of enabling the people of today to be healthier people for tomorrow. I am impressed by the awareness among the American society who wish to improve the health of their people by reaching their target goal by year 2010. The objectives proposed allow businesses, schools, health care providers and other interest groups to implement their goals apart from doing so themselves. Detailed information on healthy improvem ent options for an individual and his/her loved ones is available in the ‘Be a healthy person’ section. The website provides factual and updated health related information and tips from the U.S. Department of Health and Human Services Agency.The Occupational Safety and Health Administration website gives more of a look and feel of a web portal than an ordinary website. The site’s layout contains the latest news information, compliance tools, OSHA related legal framework and cooperative state programs.

Gender and Sexual Studies Research Paper Example | Topics and Well Written Essays - 2000 words

Gender and Sexual Studies - Research Paper Example Honestly, sometimes it seems like sexuality is a very complex topic of study in the gender relations. However, married men, for example, are often bombarded on a day-to-day basis by conflicting messages and experiences such as you are handsome, you are not handsome (Beasley 123). Women, on the other hand, experience the same compliments like you are not sexy, and you are sexy. Additional conflicting sexuality messages and exceptions to the women include married couple have the worst sex, sex is for your husband, sex is for you and lastly married couples tend to have the best sex complement. Honestly, it is always good to leave women with a smile on their faces, dismay and confusion on their minds. This is embracing sexuality. In the business interactions, everyday stress and fatigue of the libido-suppressing effects, it becomes necessary for people to leave the whole of this â€Å"sexuality thing† for another day (Brownson 145). Embracing sexuality as an aspect of socializatio n is not bad though it should have some limits. When it comes to sexual pleasure, embracing sexuality encourages the best way possible for the married couple to experience sexual pleasure. Additionally, embracing sexuality in the marriage incidence ensures that the marriage partners cordially respect one another. Even though the embracement of sexuality to some degree seems stacked against every married couple personality, sexologists encourage people not to give up or let go of innately driven sex persuasion and intimacy in their marriages.

Maria Montessori Language Arts Rationale Essay Example | Topics and Well Written Essays - 750 words

Maria Montessori Language Arts Rationale - Essay Example A child learns to listen by hearing the various sounds that the adults around him and also learns to speak by imitating the various sounds that the adults make around him.as Maria Montessori said: There are three main areas where children are prepared for reading and writing. The first is physical skills where a child learns to balance using their hands and coordination of the hand and the eye works. The child also learns to concentrate and focus on the practical issues of life, recognizing sizes and shapes, working with paints, crayons, pencils and practice in talking. The second skill that a child learns is the mental skills where the child learns to absorb and how to use language and how to learn the sounds that each letter of the alphabet makes. This can be made easy by playing games to break up words into sounds (Montessori, 2010). The third skills are the social skills where people living in homes sit down and have conversations instead of watching the television or using the computer to learn language. A directress would know that a child is ready to learn a sound if they try to repeat what has been said to them by an adult around them. The child will also be making sounds on their own that they have heard before. Sounds are taught to children by repeating the sounds over and over until the child is able to differentiate it from other sounds. In learning the different sounds, he child is taught the various sounds of the different letters of the alphabet. There are different rules for the letters and children are very receptive towards rules. Therefore, they are first taught the rules than the different sounds of the letters of the alphabet (Montessori, 1909). The child is taught the phonetic words first and once they have mastered the phonetic part of the alphabets, they are next taught the non-phonetic part of the language where there are no rules whatsoever. A child learns to blend sounds by learning the individual

Ethics of Bribery and Kickbacks Essay Example for Free

Ethics of Bribery and Kickbacks Essay Ethics of Bribery and Kickbacks Introduction            Following a careful observation, the gulf state should be deprived of the right to host the FIFA 2022 world cup following controversial payments of a huge sum of money to a former official along with his family. This raises ethical concerns since it breaks virtues of ethics as discussed in this paper. There should be an investigation to probe the payment of an unaccounted sum of two million dollars by the Qatari firm to justify the payments and if possible exonerate the firm from the corruption allegations. It would be in appropriate to allow such a controversial state to host a worldwide event such as the world cup with participants from all over the world, thus calls have been made from around the globe to the world’s football governing body to re re-run the bid to host this event. According to Sugden et.al, (1998) corruption breaches the ethics of virtues since it harms many people.            It has been formally announced that Qatar will be hosting the hilarious FIFA world cup in 2022. This is after a secret ballot vote by the FIFA Executive committee that was held in Zurich December 2010. A maximum of five candidates had presented their bids in anticipation of hosting the world’s spectacular sporting event. Again, according to utilitarian principle of ethics this is not right; it yields fewer benefits to a large number of people. Although Qatar views this as a great achievement, the FIFA officials who gave Qatar the privileged to host the 2022 world cup are to be compelled to justify this decision beyond reasonable doubt to the FIFA investigator following some disclosures from the telegraph. Michael Garcia who happens to be the chief investigator of the ethics committee has travelled to Zurich to hold numerous interviews following consistent pressures on FIFA to re run the bid once more (Scharfenort, 2012).            These meetings have been precipitated by some telegraph inquiry that disclosed how FIFA’s previous vice president along with his family were paid 2 million dollars from a firm that was linked to Qatar’s victorious bid. Although the particulars of who the executive committee chooses to support are usually high profile and secretly kept, the board members however are expected to be accountable for any breach of the bidding rules inclusive of the complicity between bids (Amara, 2007).            A spokesperson from the Qatar’s world cup organizing committee said that the bid committee strictly followed all the FIFA binding rules and regulations in full compliance with their standard ethical codes. He further claims that the highest committee for delivery and all the individuals concerned with 2022 bid committee are not aware of any allegations regarding dealings of any nature between private individuals. This is obviously a sophisticated cover up of the corruption allegations since the committee seems to have overlooked some serious allegations following telegraph disclosures which incriminated Qatar’s vice president, thus it is irrational to give a bid to host a world event to country with corrupt leaders and officials (Grix, 2012).            The chairperson of the parliamentary culture, sport and media committee argues that the controversial payments made to the Qatar’s former vice president along with his family is an adequate proof that the credibility of the whole process of selecting Qatar as the country to host the 2022 FIFA world cup is compromised, hence such process is subject to probing.            The ethics involved in bribery and kickbacks with regard to the National society of professional Engineers (NSPE) includes; †¢Striving to serve the public interest †¢Avoiding all conduct and practices that deceives the members of public †¢Avoiding any attempt to obtain employment, advancement or any professional engagement by improper or questionable methods. †¢Acceptance of personal responsibility for all professional activities. †¢Giving credit for any professional work to whom credit is due and not to whom credit is not worth. †¢Avoiding influence in professional duties by conflicting interest. References Amara, M. (2007). When the Arab world was mobilised around the FIFA 2006 World Cup. Journal of North African Studies, 12(4), 417-438. Grix, J. (2012). ‘Image’leveraging and sports mega-events: Germany and the 2006 FIFA World Cup. Journal of Sport Tourism, 17(4), 289-312. Scharfenort, N. (2012). Urban Development and Social Change in Qatar: The Qatar National Vision 2030 and the 2022 FIFA World Cup. Journal of Arabian Studies, 2(2), 209-230. Sugden, J Tomlinson, A., Darby, P. (1998). FIFA Versus UEFA in the Struggle for the Control of World Football (pp. 11-31). A. Brown (Ed.). London: Routledge. Source document

The Bitumen Stabilised Materials Engineering Essay

The Bitumen Stabilised Materials Engineering Essay The following section looks at what bitumen satbilised materials are and how they are implemented in construction. As many aspects of bitumen emulsion and foamed bitumen overlap this section looks at them both together, which sub-sections outlining the differences between the methods. Introduction Bitumen Stabilised materials Bitumen stabilized materials are materials which have been treated with either bitumen emulsion or foamed bitumen. When adding either type of bitumen the quantity of bitumen should not exceed more than 3% of the total mass of the dry aggregate, as this would mean it is more than a stabilizing agent. Furthermore in many situations an active filler in the form of cement or hydrated lime can also be added to the mix. If it is added however it should not exceed more than 1% of the bitumen stabilizer added. If it does the materials is considered to be cement treated. It is also important to note that this stabilisation agent does not the material into solid asphalt like material. In undergoing this treatment the material will remain in a granular state similar to how it was before stabilisation. It is only its behavioral characteristics which will change. The material will experience an increase in material strength and a reduction in moisture susceptibility as a result of the manner in which the bitumen is dispersed amongst the finer aggregate particles. The fact that the material will remain in a granular state means that this treatment method is dramatically different from all other pavement materials. The dispersed bitumen changes the shear properties of the material by significantly increasing the cohesion value whilst causing little change to the internal friction angle of the material. It will also have a void content similar to that of a granular layer, not like and asphalt. Bitumen Emulsion As the name suggest in this process bitumen is emulsified in water. This means that bitumen is dispersed in water, with the knowledge that they will not mix; due to the fact an emulsifying agent is used. The emulsifying agent will also give the bitumen emulsion a charge, making the bitumen emulsion either cationic or anionic. This mixture is then added to the aggregate which will make up a part of the pavement structure. As the bitumen droplets are charged, they will be attracted to the aggregate particles. In attraction they will be drawn to the smaller particles as they have the greatest surface area and charge concentration features. For these reasons the type and moisture of the aggregate in the mix is crucial in efficiently dispersing the bitumen emulsion and preventing premature separation of the bitumen from the water during mixing. Once it has been mixed the separation of the water from the bitumen needs to occur. This will allow the bitumen to act as a binder. This separation should only occur after the material has been fully compacted. The mixing process involved with Bitumen Emulsion occurs offsite in a manufacturing plant. Here it is can be stored for several months. The diagram below shows a simplified version of the manufacturing process. Foamed Bitumen To produce foamed bitumen water is injected into hot bitumen, which results in instant foaming of the bitumen. In the foaming process the hot bitumen is turned into vapour, which is trapped in thousands of tiny bitumen bubbles. These bubbles dissipate in less than a minute. When the bubbles burst they form tiny bitumen particles. These spread throughout the aggregate attaching themselves to the finer particles of the aggregate mixture. When the aggregate is compacted, the bitumen covered particles are pressed against the larger particles in the aggregate. As a resultant of this localized non-continuous bonds are formed, like spot welds. Behaviour As the material treated with bitumen will remain in an unbound state, it will act similar to the original material. The only difference will be an improved cohesive strength and reduced moisture sensitivity, which are both favorable outcomes. This is because the bitumen only disperses amongst the finer particles, which forms a bitumen-rich mortar between the coarse particles. This also means that opposite to the common misconception that the material will become black and sticky like a hot-mix asphalt. The material will only slightly darken in colour. Through numerous tests around the world of bitumen stabilized pavements a number of initial observations on how the pavement will behave have been made. The following behaviours have been assumed. Materials treated with either bitumen methods will experience an increase in cohesion. The friction angle of the treated material will remain similar to the untreated material. They obtain flexural strength. Which will mean the pavement is less likely to crack when subjected to tensile stresses. Moisture sensitivity and durability are improved. This is due to the fact the finer particles are encapsulated and immobilized blocking flow channels. The most common mode of failure is permanent deformation. All these behaviors will depend on the following: The local climate (Temperature, Average rainfall, likeliness of frost or snow) The properties of the parent material The density of the layer The quantity of binder added The use of any active fillers The properties of the supporting material It is important to note here that BSMs behave very different to asphalt and cement treated materials. Benefits There are a number of benefits associated with using BSMs. These include: Increased strength The ability to replace higher quality materials, meaning a cost saving Improved durability Improved moisture sensitivity Can provide cost and time savings Typical failure mode is permanent deformation, which requires less effort to rehabilitate when compared to a material that will fail due to full-depth cracking They are not temperature sensitive If the road requires rehabilitation BSMs propose little treat to the environment They are not overly sensitive, meaning the amount of bitumen added can vary slightly The process does not require heavy construction traffic. This limits the damage cause to newly constructed layers during construction Limitations When considering whether to use BSMs or not there are three main limitations. These should be carefully considered when making the decision to use BSMs. The three limitations are; Economics Bitumen treatment can add significant costs to a project. Its use of lower caterogory roads should be carefully examined as it could not be worth it. Design Expertise as they are currently been developed and act differently from all other pavement materials careful design is required. Construction Expertise the construction process requires attention to detail. This means special training of the work force is required. Along with this limitations the both bitumen emulsion and foamed bitumen have their own disadvantages Bitumen Emulsion With bitumen emulsion come the following disadvantages By adding the water present in the emulsion process, the original material may go over its optimum water content. This will mean the material cannot be compacted properly. A quick setting time is required allow the material to gain sufficient strength the construction process must be completed with care. If the bitumen breaks prematurely it will not mix properly. If the material is to stable it can take months for the bitumen to break Foamed Bitumen With foamed bitumen come the following disadvantages it requires sufficient fines. They required to ensure the bitumen mixes thoroughly. Foaming equipment needs to be up kept and be in correct working order. The foamed bitumen needs to be sprayed in uniform, consistent manner. The process requires specialist equipment, as the two liquid are not compatible. Materials Suitable for treatment For bitumen stabilisation to work a suitable material must be selected. First of all the material must be granular. For this reason materials that are suitable for treatment include; Crushed rock Previously untreated natural gravels, such as basalt, granite, limestone, quartz, sandstone Reclaimed asphalt It can also be said that calcrete gravels can be used for bitumen emulsion; however it will not work with foamed bitumen. Design Approach Design Sequence The first step in a typical design for a BSM involves an investigation of the conditions. This includes expected traffic volumes, the materials available, the climate and the pavement structure for recycling projects. Once this has been done a laboratory investigation of the proposed material takes place. This involves determining the materials class. The next step is to design the mix and make the final material classification. Once all of these steps are completed the structural design is completed. In this design if it is shown that the road is not economically viable the mix design will be redone and the steps repeated. Shown below is a flow chart of the steps involved. Mix Design In using a stabilizer it is important that the stabilizer meets its intended purpose. The process of design the mix will be mainly dependent of the design traffic, the material available and the cost considerations. However n creating a mix design it is also important to consider the following; The primary failure mode this will define the materials performance requirements. Appropriate laboratory tests tests need to be selected that will identify the key performance criteria and failure mechanisms. Identifying key mix properties and intrinsic material properties. Taking into account variability in material properties Environmental factors Climate and moisture conditions. The ability to effectively compact the material. In designing the mix it is important to note that optimum bitumen content is not always selected for the mix design. This is because although the optimum bitumen content will provide the maximum material strength, this will mean other characteristics are forfeited. For example a high strength design will often lead to brittle inflexible pavement layers that are susceptible to cracking. In designing the mix it is important that the design is balance so that it will be suitable to it requirements. Classification of BSMs Currently South Africa has divided Bitumen Stabilised Materials into three classes. These classes are dependent on the quality of the original material and the design traffic. The three classes include: BSM1 The parent material has a high shear strength, and is normally the base layer for large volumes of traffic. Source materials include well graded crushed rock or reclaimed asphalt. BSM2 The parent material has a moderately high shear strength and is normally the base layer for moderate traffic loads. Source materials include graded natural gravel of reclaimed asphalt. BSM3 The parent material is soil-gravel and/or sand, stabilized with higher bitumen contents. It is a base layer that can only handle low traffic volumes. It is thought that Australia will have a classification system similar to this. Mix design BSMs behave in a very complex manner, which gives engineers a great flexibility when it comes to designing a mix that will best meet the design conditions. The mix is made up of aggregate, bitumen and sometimes an active filler where required. In design the mix there are two fundamental failure mechanisms that need to be designed for in the mix these are; Permanent Deformation This is dependent on the materials shear properties as it is caused by the accumulation of shear stresses. Resistance to permanent deformation as known as rutting is improved by: Improved aggregate angularity shape, hardness and roughness Increased maximum particle size Improved compaction Reduced moisture content Addition of limited amounts of bitumen Addition of an active filler Moisture Susceptibility this is the damage caused by the exposure of a BSM to high moisture contents and pore-pressures caused by traffic. This then means a loss of adhesion between the bitumen and the aggregate. Due to water been involved in the mixing stage and the partially coated nature of the aggregate makes moisture susceptibility an important consideration in the evaluation of material performance. Moisture resistance is improved by Increased bitumen content Addition of an active filler Improved compaction Smooth continuous grading It is interesting to note here the difference in recommended bitumen content. To help prevent deformation limited amounts of bitumen are recommended. However to improve moister resistance increased bitumen contents are recommend. This means that a compromise must be made, by using the laboratory testing to determine a bitumen content which will meet the demands of the design. Mix type selection As stated in sectionXX the three main factors the influence the type of BSM used are: The design traffic The quality of aggregate available The cost Once the type of BSM has been selected there are three main factors that affect the bitumen and active filler selection for the mix design; Traffic design (volumes and loadings) Climate (particularly moisture considerations) Supporting layers (strength) The influence these factors have is demonstrated in the following figure. As it can be seen heavy traffic loads, a wet climate and weak supporting layers all mean an increased amount of bitumen is required to ensure design requirements are meet. Mix Design Procedure To create the best design mix possible several procedural steps need to be done. This ensures that that every criteria is meet, as there are numerous variables that need to be checked. The first step of the mix design is to test the material which will be treated. This is done to ensure that the material is appropriate for testing. These tests include standard laboratory tests to determine the materials grading curve, moister, density and Atterberg limits. The next tests which are undertaken are the level 1 mix design tests. These provide an indication of the application rate of bitumen and active filler required to achieve an indicated class of BSM. Level 1 starts with the preparation of samples that will be used to manufacture the specimens required for all levels of mix design testings. testing at this level involves preparing 100mm diameter specimens which are compacted and cured for the purpose of undergoing Indirect Tensile Strength testing. These testing results are used to: Indentify the preferred bitumen stabilizing agent Determine the optimum bitumen content Identify if there is a need for an active filler and its type Tests after level 1 are done depending on the design traffic. The first of these are Level 2 mix design tests. The test at this level involves making a sample which is 150mm in diameter and 127mm in length. These are manufactured using vibratory compaction and then cured at the equilibrium moisture content. This sample then undergoes Indirect Tensile Strength to optimize the required bitumen content. The level 3 mix design test is only recommended for high capacity roads. This test involves preparing 150mm diameter by 300mm in length specimens, which allows for a higher level of confidence. It then undergoes the same Indirect Tensile Strength test. Mix Constituents Aggregate A wide range of mineral aggregates are suit for use with both types of bitumen treatment. These include aggregates ranging from sands to weathered gravels to crushed stone and can either be virgin or recycled. These must however fall into certain quality standards to ensure the road will be at it required class. When examining a material its following properties will be checked: Durability characteristics of the untreated aggregate Plasticity Grading Spatial composition Weathering characteristics Aggregate source The aggregate used can come from three different sources, Virgin Aggregate, Recycled Granular Layers and Reclaimed Asphalt Quality of Aggregate In using bitumen to stabilize the material it is possible to use a poorer quality of aggregate. For virgin aggregates four tests are used to identify material limits. Soacked CBR Grading completing a grading will identify any deficiencies in the material Percentage passing through the 0.075mm sieve higher fines contents mean a higher need for bitumen Plasticity Index for bitumen emulsion the materials PI should be less than 7. For foamed bitumen the materials PI should be less than 10. Materials with a high PI can be treated with lime. For recycled granular layers the materials quality will depend on: The structure of the existing pavement Construction variability Depth of recycling Age of the pavement Degree of patching and repair on the existing pavement Thickness and nature of old surfacing seals. Using reclaimed asphalt needs serious consideration as some material may not meet the quality standards required. This is particular important on highly used roads, where traffic loads are going to be large. When deciding whether the quality of the reclaimed asphalt will meet standards, the following needs to be considered. Climatic region if the material is going to be placed in a warm climate, shear tests must be carried out to represent that climate Axle loads high stresses will result in accelerated deformation of the road. This means that if the road is to carry heavy traffic its shear properties will need to be carefully considered Reclaimed Asphalt Composition if needed crusher dust can be added to the mix. This will provide an angular skeleton that will improve the mixes shear resistance. Grading The grading requirements for both types of bitumen stabilisation is different. This is due to the fact that the bitumen will disperse differently. The graph and table below give an indication of the grading required for each type of stabilisation. XXXXXX Bitumen Emulsion As the above table shows a minimum filler content of 2% is required. This is because the bitumen emulsion will coat the large particles of the aggregate better than the foamed bitumen. Foamed bitumen Foamed bitumen requires more filler; approximately 5% filler content is required. This is because the bitumen droplets disperse through the material, only partially coating the large particles. It uses the filler to create a spot welds connecting the larger particles using the fines. Bitumen Selection The bitumen selected plays an important part in how well the BSM works. Penetration grade bitumen is used to produce both bitumen emulsion and foamed bitumen. In the next two sections the specific bitumen requirements for each form of stabilisation is given below. Bitumen Emulsion For bitumen emulsion base bitumens with a penetration value between 80 and 100 are normally selected. In saying this around the world softer and harder grades of bitumen have successfully been used. In recent years there have been many technological advances which have allowed the bitumen emulsion to have improved stability without prolonging the break time. However sufficient testing of the bitumen mix needs to take place both in the mix design phase and during construction trials. This will ensure the correct bitumen has been chosen. Another important consideration is the compatibility of the bitumen emulsion and the aggregate. This is because the type of bitumen chosen is influenced by the type of aggregate been treated. Certain materials are not suitable for catatonic treatment and others are not suitable for anionic treatment. The table below gives an indication of the compatibility of the emulsion with a aggregate. Aggregate Type Compatible with Cationic Emulsion Anionic Emulsion Dolerite Yes Yes Quartzite Yes No Hornfels/Greywacke Yes Yes Dolomite Yes Yes Granite Yes No Tillite Yes Variable Basalt Yes Yes Syenite Yes No Amphilbolite Yes Yes Marble Yes Yes Rhyolite Yes No Felsite Yes No Sandstone Yes No Andesite Yes Yes Furthermore it is normally recommended that the undiluted bitumen emulsion is heated to between 50 and 60Â °C. This will prevent premature breaking of the bitumen emulsion while pumping in the construction equipment. It is also important to note here that when diluting the emulsion the emulsion must be added to the water. This will prevent premature breaking. Foamed Bitumen When it comes to foamed bitumen a softer grade of bitumen can be used without compromising stability. This is because foamed bitumen only requires low percentages of bitumen in the mix. However like bitumen emulsion typical penetration values are between 80 and 100. Harder bitumen is normally avoided due to the poor quality of foam it produces. There are two main properties that determine the suitability of the bitumen for foamed bitumen stabilisation. These are its Expansion Ratio and its Half-Life. The expansion raito is a measure of the viscosity of the foam. This is what determines how well the bitumen will disperse through the mix. It is calculated by finding the ratio between the maximum volume of foam in relationship to the original volume of bitumen. The half-life is a measure of the stability of the foam and provides an indication of the rate of collapse of the foam during mixing. It can be calculated by determining the time it takes for the foam to collapse to half its maximum volume. The table below shows the minum limits of the expansion ratio and the half-life of the bitumen. XXX The greatest factor which will influencing the foam properties is the water injected into the expansion chamber. A greater injection of water will mean a higher expansion ratio, but this is offset by the fact it will mean a short half-life as the foam will subsided faster. Furthermore a higher bitumen temperature is usually recommended as it will create a better quality foam. Active Filler There are two types of fillers which can be used to improve the results of bitumen stabilisation; these are active and natural fillers. An active filler is a filler which will chemically alter the mix properties. There are various active fillers which can be used, examples of these are cement hydrated lime and fly ash. Natural fillers are fillers such as rock flour. These fillers can be used either by themselves or in a combination with another filler. Their use will depend on their cost, efficacy during use and the materials availability. Research has shown that it is almost impossible to predict the effectiveness of a filler. The only way to gain an idea of their effect is to complete experiments using different mixes. Active fillers are added to the bitumen in order to; Increase the stiffness of the mix Increase the rate at which the mix will gain strength Improve the dispersion of bitumen in the mix Improve adhesion between the bitumen and the aggregate Improve the curing time of the compaction mix Along with these general improvements, there are specific benefits for both treatments. For Bitumen Emulsion a filler will: Control the breaking time of the emulsion Improve the workability of the emulsion For Foamed Bitumen a filler will: Assist in dispersing the bitumen droplets Natural fillers on the other hand only act as a supplement for a lack of fines in the material which is needed for dispersion. It is important to note that when adding an active filler the time between the bitumen is mixed and it application is dramatically reduced. When an active filler is added the reaction begings immediately when it comes into contact with moist material. The longer the delay between mixing and application the less the filler will work. Water To ensure a high quality product it is important that the water used in mixing meets certain standards. Each technique requires different water qualities. Bitumen Emulsion For bitumen emulsion the pH levels of the water are extremely important. For cationic bitumen the water cannot be alkaline. If it is hydrochloric acid can be used to decrease the waters pH. For anionic bitumen emulsion the opposite applies, the water cannot be too acidic. To make the water more alkaline lime or caustic soda can be added to the water. Foamed Bitumen The standards for foamed bitumen arent as high as they are for bitumen emulsion. It is acceptable for the water used to contain some impurities, however this should be avoided. This is because the water can affect the mixing machinery. Specimen Preparation Moisture Moisture plays an important part in using bitumen to stabilize material. The role that moisture plays in the two types of BSM is explained in the table below. Component Bitumen Emulsion Foamed Bitumen Bitumen Contributes to fluids for compaction Does not effect Moisture in aggregate Reduces absorption of bitumen emulsion water into aggregate Separates and suspends the fines making them available to bitumen during mixing Prevents premature breaking Acts as a carrier for bitumen droplets during mixing Extends curing time and reduces early strength Reduces early strength Provides workability at ambient temperatures Reduces friction angle and lubricates for compaction Provides shelf-life for the mix The term for the best moisture content in the material is the optimum mixing moisture content or OMMC. It is important to note that for bitumen emulsion this moisture value is the moisture in the aggregate plus the moisture from the emulsion. The introduction of modern rollers has allowed for high energy compaction. In the case of BSM this means a lower fluid content can be used to produce the same quality of compaction. This has the added benefit of increasing the strength of the BSM. Material Preparation Below is the basic procedure for the material preparation involved in the mixing design. Determine the grading curve of the aggregate and its optimum moisture content of the natural material Determine the materials Atterberg Limits Determine the moisture and density relationship of natural material to obtain optimum moisture content Determine the moisture and density relationship of the treated material to obtain optimum moisture content Determine the moisture and density relationship using vibratory hammer compaction to obtain optimum moisture content Mixing It is recommended that a pugmill mixer is used in both mixes. The use of different mixers can produce up to a 25% difference in strength. Experiments have found that the pugmill mixer provides the most comprehensive mix. Compaction Correct compaction of the material is extremely important as it reduces the voids and improves particle contact. The use of bitumen emulsion will help improve the compatibility of the mix, while the use of foamed bitumen will promote the adhesion of the bitumen mastic to the stone. Curing Curing is the process where the water is removed from the compacted layer. Water can be removed from either evaporation, particle charge repulsion and pore-pressure induced flow paths. The reduction in moisture content will lead to an increased tensile and compressive strength as well as add stiffness to the mix. The curing process is different for both methods Bitumen Emulsion It is chemistry that controls the way bitumen emulsion treated material cures. By removing the water from the mix breaking of the emulsion occurs. To do this the water is removed by means of evaporation and migration. This curing will take longer than foamed bitumen curing, due to the higher moisture contents. Foamed Bitumen The curing of the foamed bitumen is a natural process. It is cured through the migration of water during compaction and continues as the water is evaporated. Testing There are two main tests which are used to check the various mix designs, they are the Indirect Tensile Strength test and a Triaxial Test Indirect Tensile Strength This test is completed to measure the flexibility of the material and give an indication of its tensile strength. The table below gives a guide for interpreting the results of the test. Test Specimen Diameter (mm) BSM1 BSM2 BSM3 Purpose ITSdry (kPa) 100 >225 175-225 125-175 Indicates optimum bitumen content ITSwet (kPa) 100 >100 75-100 50-75 Indicates need for active filler ITSequil (kPa) 150 >175 135-175 95-135 Optimise bitumen content ITSsoaked (kPa) 150 >150 100-150 60-100 Check value on ITSwet Triaxial Test This test is completed to meause the cohesion of the material, the friction angle and the retained cohesion. The table below gives a guide for interpreting the results of the test. Test or Indicator BSM1 BSM2 BSM3 Cohesion (kPa) >250 100-250 50-100 Friction Angle (Â °) >40 30-40 Retained cohesion (MIST) >75 60-75 50-60 Structural Design As discussed in Section XX the structural layers purpose is to protect the subgrade by dispersing the traffic loads. This means that the pavement structure and subgrade must work together to ensure the required design capacity. Construction For both stabilizing methods once the material has been mixed into the material, the various construction operations are relavitivily the same as those if the material wasnt treat

the culture of disbelief Essay example -- essays research papers

Page 2 THE CULTURE OF DISBELIEF   Ã‚  Ã‚  Ã‚  Ã‚  The culture of disbelief is a book written to people who are very interested in religious beliefs, liberty and all the influence that religion cause into the public square. Carter argues that religion should not be present in politics, education, and so on. . Moreover, Carter is not about one’s person beliefs, he makes demands of its adherents, and wishes some kind of hope for their lives. The preface of this book shows perfectly with it’s titles what is The Culture of Disbelief going to talk about (e.g. How American Law and Politics Trivialize Religious Devotion). Therefore, it takes us to the point where readers implied a connection between religion with law and politics. The author states in page 3 that in political and legal culture faith does not really matters, therefore, I agree because there is a lack of knowledge and understanding of too many people that devote themselves to someone or something, without giving the remarkable importance reli gion has. Also, Carter states that people have to believe in something else, and do not take your religion so seriously. God as a Hobby:   Ã‚  Ã‚  Ã‚  Ã‚  Our society thinks that people believe in things just because they want to believe in something to keep them busy.  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å" When citizens do act in their public selves as though their faith matters, they risk not only ridicule, but actual Page 3 punishment†#. This example of Nati...

Rodgers and Hammerstein Essay -- essays research papers

Rodgers and Hammerstein Collaborations Oklahoma! The first collaboration of Rodgers and Hammerstein was entitled Oklahoma! The idea of the musical came from a play called Green Grow the Lilacs, written by Lynn Riggs in 1931. This story is about the state of Oklahoma at the turn of the century, when the Indian Territory joined the United States. It is the story of a girl named Laurey Williams and her (sort of) love triangle with two boys by the names of Curley McClain and Jud Fry. Laurey is in love with Curley, but she attends a dance with Jud instead. At the dance, Curley surprised Laurey by bidding an enormous amount on the basket of food she has prepared. They soon marry, and after the wedding, Jud starts a fight with Curley, but he loses. Jud is accidentally stabbed, but Curley was acquitted. Curley and his new wife live happily ever after in the great place of Oklahoma.   Ã‚  Ã‚  Ã‚  Ã‚  This musical opened at St. James Theatre on March 31, 1943 and ran for 2,212 performances. It was directed by Rouben Mamoulain and choreographed by Agnes de Mille. Oklalahoma! became so popular that it was decided to make it into a movie. The movie would be pretty similar, including some of the musical’s famous songs, such as â€Å"Oh, What a Beautiful Mornin’,† â€Å"The Surrey With the Fringe on Top,† â€Å"People Will Say We’re In Love,† and â€Å"Oklahoma.†   Ã‚  Ã‚  Ã‚  Ã‚  The film version of the same name was released October 11, 1955. Agnes de Mille again, choreographed it. Shirley Jones played the role of Laurey Williams, while Gordon MacRea played Curley McClain. Carousel On April 19, 1945 the musical Carousel opened at the Majestic Theatre in New York. It was based on the play entitled Liliom by Ferenc Molnar. This was a story about a young man named Billy Bigelow and his young wife Julie Jordan. Billy is a carnival barker, but soon looses his job. This upsets him because he knows that Julie is about to have a child, so he attempts to get more money by means of robbery. He then is forced to kill himself to escape arrest. Billy then goes to Heaven. Some time later, Billy is allowed to go back to earth for only 24 hours to see his unhappy daughter Louise, who is 15 years old. Billy steals a star to give to his daughter, but she refuses it. He slaps her in the face, but she isn’t upset by the action. Billy gets to know his daughter and gives her a better... ... and Hammerstein was also their last. The musical came from â€Å"The Trapp Family Singers,† by Maria Augusta Trapp. It opened on November 16, 1959 in New York and ran for 1,443 performances.   Ã‚  Ã‚  Ã‚  Ã‚  This was the story of a girl named Maria Rainer who is sent to the house of a widower named Capt. Georg Von Trapp, to watch over his children. They both fall in love with each other, but say nothing because Georg is engaged to a wealthy woman named Elsa Schraeder. They realize they are in love, and soon get married. They are forced to leave Austria because it has been invaded by the Germans. Georg must return to the navy. The two and the children escape the Germans.   Ã‚  Ã‚  Ã‚  Ã‚  Many songs were incorporated into the story line, such as â€Å"The Sound of Music,† â€Å"My Favorite Things,† and â€Å"So Long, Farewell.†   Ã‚  Ã‚  Ã‚  Ã‚  The Sound of Music soon became a film. It premiered on March 2, 1965. Julie Andrews played the part of Maria, who played Cinderella before. There has been at least one revival since, on March 16, 1998 in New York. http://www.geocities.com/ding3371/ http://www.geocities.com/Broadway/Booth/7900/

Everything about architecture Essay

Everything about architecture is interesting, so is our class in Arch103. I have always been interested to learn new things about this subject and our class discussions have provided me valuable insights in many ways. However, I could have learned more if there was a healthy relationship between the teacher and the students. In classrooms, students usually encounter situations that encourage or impede participation and learning. One factor is the harmonious liaison of a teacher to the students. This healthy connection usually comes in when the teacher shows fair treatment among the students. It is the right of the students to be treated equally in all aspects: classroom discussions, projects and assignments, and grades. Fair treatment builds the students’ trust and confidence for their teacher. In our Arch103 class, the teacher fails to show equal treatment to his students. This is especially true in the way he gives grades. In the submission of projects, those who submitted late sometimes get higher grades than those who did it before the deadline. Deadlines, as we all know, are vitally important in assigned works. The teacher should have at least explained to us why this has happened. With the conflicting opinions of the teacher and the teacher’s assistant, we find it hard to understand and learn what they teach. Teachers are authoritative transmitters of knowledge (Brody & Wallace, 1994, p. 5). It is therefore important that they coherently explain the topics so the students can get most of the ideas. Contradicting explanations only cause students to be more confused and having nothing understood. Overall, the class was challenging and exciting despite some of the above-mentioned lapses. Evaluation 2 Brody, C. M. & Wallace, J. (1994). Ethical and Social Issues in Professional Education. New York: State University of New York Press

Corporate Social Responsibility in Automotive Industry

TEAM 1| COMPANY| Aziz| Ford Motors| Manyano| Daimler| Magally| Toyota| Anvesh| Tata Motors| Executive Summary Automotive Industry is one of the biggest economic sectors in the world and the impact they have to the communities in their best practices has a huge advantage promoting corporate social responsibility. We looked and discussed various issues of CSR in the report not limited but including: Investing in the Future, Technology Drives Change Electric cars, Materials and Workforce Implications. Global Automotive IndustryThe global automotive industry involves the manufacture and sales of automobiles and other retail activities, such as gas-station retail and the sale of car parts. The industry’s yearly growth rate is expected to exceed 5. 5% from 2010 to 2015, reaching a value of more than $5,132 billion by 2015, according to research from MarketLine. The industry is a leading employer throughout the world, with 9 million people involved in making 60 million vehicles, or 5 % of global manufacturing jobs. Indirect employment from automotive activity is fivefold, representing 50 million jobs connected indirectly to the auto industry.Regional Market Share * US vehicles sales and production account for around 40% of the global automotive industry, according to Global Automakers, whose members have contributed close to $45 billion to US automotive activity. The investment represents 300 facilities and employment for around 80,000 people with a combined yearly payroll of $6 billion. Leading US manufacturers include Ford, General Motors and Chrysler Group. * The European automotive market is led by production in Germany, Italy and France. In the EU, the industry employs 2. million people directly and almost another 10. 5 million indirectly, according to the European Automobile Manufacturers Association. The region produces more than 17 million vehicles a year, representing a quarter of overall global production. * Overall, Japanese market share fell around 4 % year-on-years to just under 35% in August 2011. Japan holds around a 45% share in both the compact car and compact crossover markets, and 48% in the mid-size car market, according to a Kelly Blue Book report AUTOMOTIVE INDUSTRY CSR ISSUES|Human Rights| * Commitment to HR and the UNGC, respect human rights delineated in the International Bill of Human Rights * Ensuring that HR and WC are met throughout the supply chain * Vehicles have to meet high quality and safety standards before being available for the public * Companies have to be committed to educational and health programs and work close with governments and NGO’s in this direction| Labor Standards| * Rejection of forced labor and child labor * Rejection of discrimination in employment and occupation * Low-Cost Labor and bad working conditions in developing countries * The manufacturing of vehicles is concentrated in developing countries due to the cheap labor and unskilled workers * Respecting the freedom of associat ions and unions * The companies should consider the flexibility and stability of employee’s job security when they shift from well-trained, high-skilled work force to low skill and wages job| Environment| * Reducing greenhouse gas emissions (GHS) * Developing advanced vehicle technologies * Hybrid vehicles and advanced diesel * Reducing the environmental impact of the plants * Reducing the impact of waste by recycling the products * Commitment to decrease global water use * Providing road safety in developing countries * The objective of these projects is reducing car accidents * Trainings aimed at increasing usage of seat belt and helmet * Ensuring that Green Supply Chain Management incorporating ecological aspects into the whole value chain| Anti-Corruption| * Expanding of automotive industry in BRIC countries, as well as Indonesia, Mexico and other developing countries * Auto companies may be vulnerable to bribery demands by custom clearance, government officials and third party agents * Transparency * Introducing mandatory online training courses for employees with focus on ethics, conflicts of interests, gifts and favors|COMPANY RANKINGS BY CSR ISSUES(10 is the highest rank)| FORD| DAIMLER| TATA| TOYOTA| Human Rights * Commitment to the UNGS * Product safety * Educational and health programs  | 8| 10| 3| 5| Labour Standards * Low-cost labor and bad working conditions * Respecting the freedom of trade unions * Rejection of forced labor| 8| 9| 2| 7| Environment * Reducing greenhouse gas emissions (GHS) * Reducing the impact of waste by recycling * Developing advanced vehicle technologies| 6| 8| 3| 7| Anti-Corruption * Transparency * Vulnerability to bribery demands by custom clearance * Providing training on ethics and gifts   | 7| 6| 2| 6| TOTAL| 29| 33| 10| 25| Rankings explanation TOYOTA Toyota deserves a medium ranking within their labor in Human Rights for two main reasons. First, two years ago Toyota had a big issue with product safety.Cons umers complained about situation but Toyota did not take responsibilities. After investigations were done, Toyota understood the big mistaken they have made and finally apologize to its consumers. Second, Toyota as s group has not signed the 10 principles of the UNGC. Particularly in China, Toyota has not respected workers in different factories. At the same time, there has been different complains in regards to the lack of respect towards labor unions. As mentioned previously, Toyota is one of the leaders for the development of friendly environmental innovative technology TATA Tata in general has poor performance regarding CSR issues discussed. There are many problems in all areas.Though environment sustainability drive is in the core business plan of Tata motors and CSR is incorporated in their article and memorandum, it is strongly recommended that monthly reports to be shared with public and also the ways how they measure GHG and other gases emission and what steps they are taki ng in future to reduce water and air pollution. Finally though Tata is transparent company in her act and it’s a visionary company, but in few instances employees of Tata found involved in some unethical trade practices just to get benefit out of it, i. e. in singur land acquisition case it is claimed that Tata motors are involved in bribery to west Bengal government machinery. Also in big government tenders or military purchases Tata motors involved in bribery to get that order. Tata is signatory to UNGC but there is no means to control and check anti-corruption reputation of Tata. DAIMLER Daimler gets a high ranking in human rights and CSR pillars implementation.Promote Daimler’s sustainability and corporate social responsibility (CSR) agenda in every country they have operations is by serving as liaison to UN Global Compact; organize Daimler’s annual Sustainability Dialogue to increase visibility as a leader in CSR and exchange ideas on innovation and environ mental stewardship, strategies for community engagement, and CSR in the supply chain.? Support EAPP sponsorships and events by ensuring compliance with corporate regulations, i. e. draft sponsorship agreements, oversee communications initiatives, monitor progress, and ensure contract provisions have been carried out as agreed upon; Daimler, the owner of Mercedes-Benz, admitted to paying tens of millions of dollars of bribes to foreign government officials in at least 22 countries. The company said it had now reformed the way it did business. FORD Low ranking on environment and high ranking on human rights.Working with industry companies, governments to establish effective frameworks for reducing GHG emissions; In Europe since 1995, Ford has reduced CO2 emissions from passenger cars by 31 percent Ford-Firestone issue happened in 2000 when Firestone recalled 6. 5 million tires, mostly original equipment on Ford Explorer, the world’s top-selling sport utility vehicle. The lack o f safety in supply chain – a report by the Institute for Global Labor and Human Rights said that a 21-year-old worker lost three fingers in a stamping machine at one of Ford’s suppliers in China and was inadequately compensated. Ford continues making and marketing its SUV line vehicles which are fuel-thirsty. Conclusion Investing in the Future: Automakers have announced billions in â€Å"green† investment in the US, Europe and BRICs industries.But despite that huge investment a rebound in sales management appears to concerned management hence the slow pace of green about the rebound’s permanence. Technology Drives Change: The pace of vehicle technology change is accelerating. Vehicles are changing in response to consumer taste and expectations, higher safety standards, and the drive toward a low-carbon future. Greening of automotive transportation should focus the three sectors: Hybrid and electric cars, materials and electronics. Electric cars: The most noteworthy change is the re-emergence of the electric vehicle. The development of alternative forms of energy storage (primarily batteries) is rapidly progressing as is the case with the new Mercedes Benz E-class electric car.Materials: The focus on green supply chain management will make vehicles lighter for improved fuel economy is a major driver in the development of automotive materials and forming. Workforce Implications: Today’s auto industry workers need systems thinking. That means that individuals must possess the soft skills that enable cross-cultural communication, collaboration and teamwork. Production and skilled-trades workers must adapt to an increasingly fast cadence of new product, process and technology introductions. Many of the workers displaced? from the auto sector will? need to transition to alternate occupations and we recommended that companies be flexible and provide stability to this issue particularly where there is a high practice of â€Å"contra ct workers†. Bibliography

Political Socialization Essay

Both my parents are independents; and I used to identify myself as independent. However, I believe school was the political socialization agent that has had the greatest impact in my judgments and decisions related to politics. This process began in my country, Venezuela, there I learned about world and Venezuelan history, patriotism, symbols, basic institutions and values of politics in school. I was always taught to stand for my principles and beliefs. Therefore, from seven to twelve grades I got involved with my schools’ Student Government Group. At that time, I was able to make a difference in issues related to students and staff interests; I also made a difference in the community by organizing conservationist campaigns, good neighbor activities, and beautification of our city projects, to mention some. Most of the time I felt that I was not bonded to any of the country’s political parties, but shortly after entering college I began to work and there were the opportunities for involvement within the system. Unfortunately, my country’s political situation started to deteriorate with the intended of a military take over. Later on, it was totally crushed with the actual Presidential election of the perpetrator, current President, Hugo Chaves. My trust and faith in a democracy were shattered until I decided to come to the US. Now, I appreciate and love this country very much for all the opportunities existing to me. I also feel that my opinions in American politics, ethics and other subjects are well-informed and once again school has marked and amplified them. On the other hand, I believe that a person’s knowledge of politics cannot simply come from their own personal experience or through the lessons learned from others directly. For instance, the mass media influences individuals by what they report and what they do not report; and it does not frequently discuss alternatives to the way society is fundamentally structured. In conclusion, I think much of the political knowledge people have comes from a combination of agents, for me in priority basis are: school, my values, and the mass media. I also think that my family has the least impact on me as political socialization agent because they were never inclined to any political party and this was not an important subject of discussion in my house.

Management Accounting and Management Decisions

Management Accounting, Cdn. 6e (Horngren/Sundem/Stratton/Beaulieu) Chapter 1 Management Accounting and Management Decisions 1) Both internal managers and external parties use accounting information. Answer: TRUE Diff: 2 Type: TF Page Ref: 16 Objective: 8 2) Internal accounting reports must follow generally accepted accounting principles and account for assets at historical cost. Answer: FALSE Diff: 2 Type: TF Page Ref: 16 Objective: 8 3) Organizations that do not make or sell tangible goods are called service organizations. Answer: TRUE Diff: 1 Type: TF Page Ref: 7Objective: 3 4) The cost-benefit balance is the primary consideration in choosing among accounting systems and methods. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Objective: 3 5) Planning refers to setting objectives, implementing plans, and evaluating objectives. Answer: FALSE Diff: 1 Type: TF Page Ref: 3 Objective: 2 6) A budget is a quantitative expression of a plan of action. Answer: TRUE Diff: 1 Type: TF Page Ref: 2 Obj ective: 3 7) Management by exception involves a detailed analysis of all deviations from planned performance regardless of the amount.Answer: FALSE Diff: 1 Type: TF Page Ref: 2 Objective: 3 8) Sales growth occurs in the mature market stage of product life cycle. Answer: FALSE Diff: 1 Type: TF Page Ref: 9 Objective: 4 9) Line authority is authority exerted downward over subordinates. Answer: TRUE Diff: 1 Type: TF Page Ref: 12 Objective: 5 10) Line departments support or service staff departments. Answer: FALSE Diff: 1 Type: TF Page Ref: 12 Objective: 5 11) According to the Financial Executives Institute, the controller's function is to obtain both short-term and long-term loans.Answer: FALSE Diff: 1 Type: TF Page Ref: 14 12) The CMA program focuses on management accounting and its role in Canadian business. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 13) The factors causing changes in management accounting today include increased global competition, technological advances and increased production by Canadian companies. Answer: FALSE Diff: 1 Type: TF Page Ref: 16 Objective: 8 14) The essence of the just-in-time philosophy is to eliminate waste. Answer: TRUE Diff: 1 Type: TF Page Ref: 16 Objective: 8 5) The Society of Management Accountants of Canada (SMAC) has developed standards of ethical conduct for management accountants, which include standards of competence, confidentiality, integrity and objectivity. Answer: TRUE Diff: 1 Type: TF Page Ref: 20 Objective: 9 16) A survey of managers selected which of the following business areas as the most common starting-point for future managers? A) Accounting. B) Finance. C) Legal environment of business. D) Computers in business. Answer: A Diff: 1 Type: MC Page Ref: 2 Objective: 1 17) Management accounting refers to accounting information developed for A) shareholders.B) governmental authorities. C) managers within an organization. D) loan officers. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 18) __ ______ is a formal mechanism for gathering, organizing, and communicating information about an organization's activities. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 19) ________ refers to accounting information developed for users within an organization. A) An accounting system B) Scorekeeping C) Management accountingD) Financial accounting Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 20) ________ is the accumulation and classification of data. A) An accounting system B) Scorekeeping C) Management accounting D) Attention directing Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 21) ________ means reporting and interpreting information that helps managers to focus on operating problems, imperfections, inefficiencies, and opportunities. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 2) ________ i s the aspect of accounting that quantifies the likely results of possible courses of action and often recommends the best course to follow. A) Scorekeeping B) Attention directing C) Problem-solving D) None of the above Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 23) The codes of conduct for integrity include all of the following EXCEPT A) avoiding actual or apparent conflicts of interest. B) refusing to advise or assist with the commission of fraud. C) recognizing and communicating professional limitations. D) communicating information subjectively. Answer: DDiff: 1 Type: MC Page Ref: 20 Objective: 9 24) A clerk prepares a monthly report comparing the actual phone bill with the expected phone costs. This activity would be classified as A) problem-solving. B) scorekeeping. C) planning. D) attention directing. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 25) Broad guidelines and detailed practices that together make up accepted accounting practice at a given time are re ferred to as A) GAAS. B) accounting conventions. C) GAAP. D) Revenue Canada regulations. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 26) Service organizationsA) sell tangible goods. B) are not wholesalers. C) are considered manufacturers. D) must be profit-seeking. Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 27) A characteristic of service organizations is that A) labour is intensive. B) output is easy to define. C) major inputs and outputs can be stored. D) plant and equipment costs are high in proportion to labour costs. Answer: A Diff: 1 Type: MC Page Ref: 7 Objective: 3 28) The watchword for the installation of systems in service industries and nonprofit organizations is A) maximize. B) simplicity. C) constraints. D) complexity.Answer: B Diff: 1 Type: MC Page Ref: 7 Objective: 3 29) Which of the following is a characteristic of both profit-seeking and nonprofit service organizations? A) Labour is intensive. B) Output is usually difficult to define. C) Major inpu ts and outputs cannot be stored. D) All of the above are characteristics. Answer: D Diff: 1 Type: MC Page Ref: 7 Objective: 3 30) Financial accounting is constrained by GAAP. Management accounting is constrained by A) GAAS. B) the cost-benefit balance. C) Revenue Canada. D) the controller. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 1) The primary consideration in choosing among accounting systems and methods is A) simplicity. B) behavioural issues. C) cost-benefit balance. D) computerization. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 32) An accounting system should provide accurate, timely budgets and performance reports in a form useful to A) shareholders. B) bankers. C) Revenue Canada. D) managers. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 33) ________ is (are) a quantitative expression(s) of a plan of action. A) A budget B) Performance reports C) Variances D) Management by exception Answer: ADiff: 1 Type: MC Page Ref: 3 Objective: 2 34) ________ prov ide(s) feedback by comparing results with plans and by highlighting deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 35) ________ is (are) deviations from plans. A) A budget B) Performance reports C) Variances D) Management by exception Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 36) ________ concentrate(s) on areas that deviate from the plan and ignore(s) areas that are presumed to be running smoothly. A) A budgetB) Performance reports C) Variances D) Management by exception Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 37) Launching a new product line is an example of A) decision making. B) planning. C) controlling. D) organization. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 38) Answering the following questions: When is dinner? Who is cooking it? is an example of A) planning. B) controlling. C) budgeting. D) analyzing. Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 39) Cooking dinner and tasting the food are examples of A) planning. B) controlling. C) budgeting.D) analyzing. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 40) Planning determines action, action generates feedback, and feedback influences A) reports. B) accounting systems. C) further planning. D) deviations. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 41) A quantitative expression of a plan of action is a A) variance. B) performance report. C) control. D) budget. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 42) Actual results are compared to budgeted amounts in a A) performance report. B) financial statement. C) production report. D) flexible report.Answer: A Diff: 1 Type: MC Page Ref: 3 Objective: 2 43) Management by exception means management concentrates on A) significant activities proceeding as planned. B) significant deviations from expected results. C) insignificant activities proceeding as planned. D) insignificant deviations from expected results. Answer: B Diff: 1 Type: MC Page Ref: 3 Objective: 2 44) A synonym for deviation is A) planned. B) systematic. C) variance. D) reported. Answer: C Diff: 1 Type: MC Page Ref: 3 Objective: 2 45) A significant unfavourable variance A) should be ignored because of materiality.B) could not result from careless budgeting. C) is the result of proper planning. D) should be analyzed, and measures should be taken to correct the situation. Answer: D Diff: 1 Type: MC Page Ref: 3 Objective: 2 46) The product development stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 47) The introduction to market stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low and decreasing sales. Answer: BDiff: 1 Type: MC Page Ref: 9 Objective: 4 48) The mature market stage in a product's life cycle corresponds to A) no sales. B ) sales growth. C) stable sales level. D) low and decreasing sales. Answer: C Diff: 1 Type: MC Page Ref: 9 Objective: 4 49) The phase-out-of-product stage in a product's life cycle corresponds to A) no sales. B) sales growth. C) stable sales level. D) low sales to no sales. Answer: D Diff: 1 Type: MC Page Ref: 9 Objective: 4 50) The various stages through which a product passes are called the A) product life cycle. B) production plan. C) market analysis. D) product initiative.Answer: A Diff: 1 Type: MC Page Ref: 9 Objective: 4 51) Product life cycles A) are the same for all products. B) must be considered to effectively plan for production. C) are computerized bicycles. D) have nothing to do with product profitability. Answer: B Diff: 1 Type: MC Page Ref: 9 Objective: 4 52) Authority exerted downward over subordinates is referred to as A) line authority. B) staff authority. C) general authority. D) specific authority. Answer: A Diff: 1 Type: MC Page Ref: 12 Objective: 5 53) Authorit y to advise but NOT command is called A) line authority. B) staff authority.C) general authority. D) specific authority. Answer: B Diff: 1 Type: MC Page Ref: 12 Objective: 5 54) An example of a line department at a jewelry manufacturer is the A) accounting department. B) finance department. C) maintenance department. D) sales department. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 55) According to the Financial Executives Institute, one function of controllership is A) investments. B) short-term financing. C) provision of capital. D) reporting and interpreting. Answer: D Diff: 1 Type: MC Page Ref: 14 56) The top accounting officer in an organization is oftenA) the controller. B) the treasurer. C) the CFO. D) the CEO. Answer: A Diff: 1 Type: MC Page Ref: 14 57) ________ is mainly concerned with the company's financial matters. A) The controller B) The treasurer C) The secretary D) None of the above Answer: B Diff: 1 Type: MC Page Ref: 14 58) ________ is the designation that provides the greatest orientation toward management accounting. A) CIA B) CMA C) CEO D) CGA Answer: B Diff: 1 Type: MC Page Ref: 14 59) According to the Financial Executives Institute, one function of treasurership is A) planning for control.B) protection of assets. C) investor relations. D) economic appraisal. Answer: C Diff: 1 Type: MC Page Ref: 14 Objective: 6 60) Chartered Accountants are A) internal auditors. B) management accountants. C) external auditors. D) clerical accountants. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 61) The largest Canadian association of professional accountants whose major interest is management accounting is the A) Canadian Institute of Chartered Accountants. B) Certified General Accountants of Canada. C) Government Accounting Institute. D) Society of Management Accountants of Canada.Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 62) A philosophy to eliminate waste by reducing the time products spend in the production process and elim inating the time that products spend on activities that do NOT add value is A) computer-integrated manufacturing. B) just-in-time. C) better late than never. D) added value tax. Answer: B Diff: 1 Type: MC Page Ref: 16 Objective: 8 63) Systems that use computer-aided design and computer-aided manufacturing, together with robots and computer-controlled machines are called A) just-in-time systems. B) robotic-computer systems.C) computer-integrated manufacturing systems. D) manufacturing-robotic systems. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 64) Which of the following factors is causing changes in management accounting today? A) Shift from a manufacturing-based to a service-based economy. B) Increased global competition. C) Advances in technology. D) All of the above are factors. Answer: D Diff: 1 Type: MC Page Ref: 16 Objective: 8 65) Systems that use CAD and CAM together with robots and computer-controlled machines are called A) JIT. B) CMA. C) CIM. D) none of the above .Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 66) Below is a statement from the Code of Professional Ethics for the Society of Management Accountants. â€Å"Maintain at all times independence of thought and action. † It is an example of A) competence. B) confidentiality. C) integrity. D) objectivity. Answer: D Diff: 1 Type: MC Page Ref: 20 Objective: 9 67) Management accountants are similar to CAs and CGAs in that they A) give opinions on financial statements. B) are licensed by the Canadian Institute of public accountancy. C) adhere to codes of conduct.D) are independent of the company they work for. Answer: C Diff: 1 Type: MC Page Ref: 16 Objective: 8 68) The Society of Management Accountants has adopted a set of standards of professional ethics which includes codes of conduct regarding all of the following EXCEPT A) competence. B) independence. C) integrity. D) confidentiality. Answer: B Diff: 1 Type: MC Page Ref: 20 Objective: 9 69) Which of the following individu als would likely NOT be users of management accounting reports? A) company presidents B) university deans C) bankers D) chief physicians Answer: CDiff: 2 Type: MC Page Ref: 16 Objective: 8 70) Which of the following statements about management accounting is FALSE? A) It is concerned with how measurements and reports will influence managers' daily behaviour. B) It is less sharply defined than financial accounting. C) Its primary users are organizational managers at various levels. D) It is constrained by generally accepted accounting principles. Answer: D Diff: 2 Type: MC Page Ref: 16 Objective: 8 71) Which of the following statements about ethical dilemmas faced by management accountants is FALSE?Ethical dilemmas A) are clear-cut. B) involve conflict between two or more ethical standard. C) require individual integrity and judgment. D) require the application of ethical standards. Answer: A Diff: 2 Type: MC Page Ref: 20 Objective: 9 72) Which of the following statements about line a uthority is TRUE? Line authority A) is similar to staff authority. B) is indirectly related to the basic activities of an organization. C) is exerted upwardly from subordinates. D) includes the authority to command action. Answer: D Diff: 1 Type: MC Page Ref: 12 Objective: 5 3) Broad concepts or guidelines and detailed practices, including all conventions, rules, and procedures that together make up accepted accounting practice at a given time. Answer: Generally accepted accounting principles Diff: 1 Type: SA Page Ref: 16 Objective: 8 74) The person from whom the controller derives authority to set accounting procedures. Answer: The company president Diff: 1 Type: SA Page Ref: 12 75) Weighing known costs against probable benefits, the primary consideration in choosing among accounting systems and methods. Answer: Cost-benefit balance Diff: 1 Type: SA Page Ref: 11Objective: 7 76) A quantitative expression of a plan of action, and an aid to coordinating and implementing the plan. Answ er: Budget Diff: 1 Type: SA Page Ref: 2 Objective: 2 77) Deviations from plans. Answer: Variances Diff: 1 Type: SA Page Ref: 2 Objective: 2 78) Concentrating on areas that deserve attention and ignoring areas that are presumed to be running smoothly. Answer: Management by exception Diff: 1 Type: SA Page Ref: 2 Objective: 2 79) Authority exerted downward over subordinates. Answer: Line authority Diff: 1 Type: SA Page Ref: 12Objective: 5 80) Authority to advise but not to command. It may be exerted downward, laterally, or upward. Answer: Staff authority Diff: 1 Type: SA Page Ref: 12 Objective: 5 81) The largest Canadian professional organization of accountants whose major interest is management accounting. Answer: Society of Management Accountants Diff: 1 Type: SA Page Ref: 16 Objective: 8 82) A philosophy to eliminate waste, by reducing the time products spend in the production process and eliminating the time that products spend on activities that do not add value. Answer: Just-in-t ime philosophyDiff: 1 Type: SA Page Ref: 16 Objective: 8 83) Describe the major users of accounting information. Answer: In general, users of accounting information fall into three categories: (1) Internal managers who use the information for short-term planning and controlling routine operations. (2) Internal managers who use the information for making nonroutine decisions and formulating overall policies and long-range plans. (3) External parties, such as investors and government authorities, who use the information for making decisions about the company. Diff: 1 Type: ES Page Ref: 2 Objective: 1 4) Explain the cost-benefit and behavioral issues involved in designing an accounting system. Answer: The cost-benefit balance, weighing known costs against probable benefits, is the primary consideration in choosing among accounting systems. The system's value must exceed its cost. In addition, the system's effects on the behaviour of managers should also be considered. The system must p rovide accurate, timely budgets and performance reports in a form useful to managers. Diff: 1 Type: ES Page Ref: 14 Objective: 7 85) Distinguish between line and staff roles in an organization, and give an example of each.Answer: Line authority is authority exerted downward over subordinates. Staff authority is authority to advise but not to command. It may be exerted downward, laterally, or upward. Line departments are directly responsible for conducting the basic mission of the organization, that is, producing and selling a product or service. Staff departments are indirectly related to these basic activities through servicing and supporting the line departments. An example of a line role would be the sales executives, whereas a staff role would include the top accounting executive.Diff: 1 Type: ES Page Ref: 12 Objective: 5 86) Contrast the functions of controllers and treasurers. Answer: The treasurer is concerned mainly with the company's financial matters such as investor relat ions, provision of capital, short-term financing, credits and collections, and banking. The controller is concerned with operating matters such as reporting and interpreting, evaluating and consulting, tax administration, government reporting, and protection of assets. Diff: 1 Type: ES Page Ref: 1 87) Explain a management accountant's ethical responsibilities.Answer: A certified management accountant must adhere to a code of conduct regarding competence, confidentiality, integrity, and objectivity developed by the Society of Management Accountants. An unethical act is one that violates the ethical standards of the profession. Management accountants have an obligation to the organizations they serve, their profession, the public, and themselves to maintain the highest standards of ethical conduct. Diff: 1 Type: ES Page Ref: 20 Objective: 9 88) Explain the role of budgets and performance reports in planning and control.Answer: Budgets and performance reports are essential tools for pl anning and control. Budgets result from the planning process. Managers use them to translate the organization's goals into action. A performance report compares actual results to the budget. Managers use these reports to monitor, evaluate, and reward performance and, thus, exercise control. Diff: 3 Type: ES Page Ref: 3 Objective: 2 89) Discuss the role that management accountants play in the company's value-chain functions. Answer: Management accountants play a key role in planning and control.Throughout the company's value chain, management accountants gather and report cost and revenue information for decision makers. Diff: 2 Type: ES Page Ref: 9 Objective: 4 90) Identify current trends in management accounting. Answer: Many factors have caused changes in accounting systems in recent years. Most significant are globalization, technology, and a shift from a manufacturing-based to a service-based economy. Without continuous adaptation and improvement, accounting systems would be obs olete. Diff: 2 Type: ES Page Ref: 16 Objective: 8

Malaysian Culture Essay

Malaysia has a multi-ethnic, multicultural, and multilingual society. The original culture of the area stemmed from indigenous tribes that inhabited it, along with the Malays who later moved there. Substantial influence exists from Chinese and Indian culture, dating back to when foreign trade began. Other cultural influences include the Persian, Arabic, and British cultures. Due to the structure of the government, coupled with the social contract theory, there has been minimal cultural assimilation of ethnic minorities. Traditional Malaysian art was mainly centred around the areas of carving, weaving, and silversmithing.[181] Traditional art ranges from hand-woven baskets from rural areas to the silverwork of the Malay courts. Common artworks included ornamental kris, beetle nut sets, and woven batik and songket fabrics. Indigenous East Malaysians are known for their wooden masks.[94] Each ethnic group have distinct performing arts, with little overlap between them. However, Malay art does show some North Indian influence due to the historical influence of India. Traditional Malay music and performing arts appear to have originated in the Kelantan-Pattani region with influences from India, China, Thailand and Indonesia. The music is based around percussion instruments, the most important of which is the gendang (drum). There are at least 14 types of traditional drums. Drums and other traditional percussion instruments and are often made from natural materials. Music is traditionally used for storytelling, celebrating life-cycle events, and occasions such as a harvest. It was once used as a form of long-distance communication.[183] In East Malaysia, gong-based musical ensembles such as agung and kulintang are commonly used in ceremonies such as funerals and weddings. These ensembles are also common in neighbouring regions such as in the southern Philippines, Kalimantan in Indonesia, and Brunei. Malaysia’s cuisine reflects the multi-ethnic makeup of its population.[186] Many cultures from within the country and from surrounding regions have greatly influenced the cuisine. Much of the influence comes from the Malay, Chinese, Indian, Thai, Javanese, and Sumatran cultures,[94] largely due to the country being part of the ancient spice route.[187] The cuisine is very similar to that of Singapore and Brunei,[107] and also bears resemblance to Filipino cuisine.[94] The different states have varied dishes,[107] and often the food in Malaysia is different from the original dishes.[142]