Case 6-1 Browning Manufacturing

Michellee Marie B. Chavez 2004-39460 BM 220 – Management Accounting 1) BROWNING MANUFACTURING COMPANY T-Accounts Cash Accounts Receivable Notes Payable 2,604,000. 00 144,000. 00 2,562,000. 00 49,200. 00 288,840. 00 118,440. 00 78,000. 00 311,760. 00 19,200. 00 264,000. 00 264,000. 00 492,000. 00 2,604,000. 00 552,840. 00 198,000. 00 2,873,760. 00 2,672,400. 00 49,200. 00 201,360. 00 Interest Expense 135,600. 00 38,400. 00 522,000. 00 Finished Goods 38,400. 00 38,400. 00 257,040. 00 1,806,624. 00 788,400. 00 1,901,952. 00 Indirect Manufacturing Labor 9,000. 00 2,158,992. 00 1,806,624. 0 198,000. 00 36,000. 00 352,368. 00 198,000. 00 52,200. 00 2,986,440. 00 2,542,800. 00 Manufacturing plant and equipment Direct Manufacturing Labor 443,640. 00 2,678,400. 00 492,000. 00 144,000. 00 492,000. 00 Prepaid taxes and insurances 2,822,400. 00 66,720. 00 52,800. 00 Materials 78,000. 00 Accounts Payable 110,520. 00 811,000. 00 144,720. 00 52,800. 00 788,400. 00 825,000. 00 825,000. 00 91, 920. 00 66,000. 00 935,520. 00 811,000. 00 185,760. 00 124,520. 00 788,400. 00 1,076,760. 00 Income Taxes Payable 288,360. 00 Work in Process 9,000. 00 9,000. 00 172,200. 00 1,901,952. 00 5,800. 0 Selling and Administrative Expense 811,000. 00 9,000. 00 14,800. 00 522,000. 00 1,129,200. 00 5,800. 00 522,000. 00 2,112,400. 00 1,901,952. 00 210,448. 00 Supplies Depreciation :: 17,280. 00 61,200. 00 140,400. 00 492,000. 00 66,000. 00 907,200. 00 198,000. 00 83,280. 00 61,200. 00 1,047,600. 00 49,200. 00 22,080. 00 135,600. 00 52,800. 00 Capital Stock Income Tax Expense 61,200. 00 1,512,000. 00 58,000. 00 140,400. 00 1,512,000. 00 58,000. 00 1,129,200. 00 Sales Cost of Goods Sold Power, Heat and Light 2,562,000. 00 1,806,624. 00 135,600. 00 2,562,000. 00 1,806,624. 00 135,600. 00 Sales Returns and Allowances Sales Discounts Social Security Taxes 19,200. 00 49,200. 00 49,200. 00 19,200. 00 49,200. 00 49,200. 00 Retained Earnings 829,560. 00 36,000. 00 68,576. 00 36,000. 00 898,136. 00 862,136. 00 Statement of Retained Earnings Retained earnings, 12/31/09 $829,560. 00 Add net income 68,576. 00 898,136. 00 Less dividends 36,000. 00 Retained earnings, 12/31/10 $862,136. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Statement of Cost of Goods Sold Finished Goods Inventory, 1/1/10 $257,040. 00 Work in process inventory, 1/1/10 $172,200. 00 Materials used 811,000. 00 Plus: Factory expenses Direct manufacturing labor 492,000. 00 Factory Overhead: Indirect manufacturing labor $198,000. 00 Power, heat and light 135,600. 00 Depreciation of plant 140,400. 00 Social security taxes 49,200. 00 Taxes and insurance, factory 52,800. 00 Supplies 61,200. 00 637,200. 00 2,112,400. 00 Less: Work in process inventory, 12/31/10 210,448. 00 Cost of goods manufactured 1,901,952. 00 2,158,992. 00 Less: Finished goods inventory, 12/31/10 352,368. 00 Cost of goods sold $1,806,624. 00 2) BROWNING MANUFACTURING COMPANY Projected 2010 Income Statement Sales 2,562,000. 00 Less: Sales returns and allowances 19,200. 00 Sales discounts allowed 49,200. 00 68,400. 00 Net Sales 2,493,600. 00 Less: Cost of Goods Sold 1,806,624. 00 Gross margin 686,976. 00 Less: Selling and administrative expense 522,000. 00 Operating Income 164,976. 00 Less: Interest Expense 38,400. 00 Income before federal and state income tax 126,576. 00 Less: Estimated income tax expense 58,000. 00 Net Income 68,576. 00 BROWNING MANUFACTURING COMPANY Projected 2010 Balance Sheet Assets Current Assets: Cash and marketable securities $443,640. 00 Accounts receivable (net of allowance for doubtful accounts) 201,360. 00 Inventories: Materials $124,520. 00 Work in process 210,448. 00 Finished goods 352,368. 00 Supplies 22,080. 00 709,416. 00 Prepaid taxes and insurance 91,920. 00 Total current assets 1,446,336. 00 Other Assets: Manufacturing plant at cost 2,822,400. 00 Less: Accumulated depreciation 1,047,600. 00 1,774,800. 00 Total Assets $3,221,136. 00 Liabilities and Shareholders' Equity Current liabilities: Accounts Payable $288,360. 00 Notes Payable 552,840. 00 Income Taxes payable 5,800. 00 Total current liabilities $847,000. 00 Shareholders' equity: Capital stock 1,512,000. 00 Retained earnings 862,136. 00 Total Liabilities and Shareholders' Equity $3,221,136. 00 Comparative Statement of Cost of Goods Sold, Projected 2010 vs. 2009 20092010% change Finished Goods Inventory, 1/1/10 218,820. 00 257,040. 00 17. 47% Work in process inventory, 1/1/10 137,760. 00 172,200. 00 25. 00% Materials used 663,120. 00 811,000. 00 22. 30% Direct manufacturing labor 419,040. 00 492,000. 00 17. 41% Indirect manufacturing labor 170,640. 00 198,000. 00 16. 03% Power, heat and light 116,760. 00 135,600. 00 16. 14% Depreciation of plant 126,600. 00 140,400. 00 10. 90% Social security taxes 42,120. 00 49,200. 00 16. 81% Taxes and insurance, factory 46,320. 00 52,800. 00 13. 99% Supplies 56,880. 00 61,200. 00 7. 9% Work in process inventory, 12/31/10 172,200. 00 210,448. 00 22. 21% Finished goods inventory, 12/31/10 257,040. 00 352,368. 00 37. 09% Comparative Income Statement, Projected 2010 vs. 2009 2009 2010 % change Sales 2,295,600. 00 2,562,000. 00 11. 60% Sales returns and allowances 17,640. 00 19,200. 00 8. 84% Sales discounts allowed 43,920. 00 49,200. 00 12. 02% Cost of Goods Sold 1,568,280. 00 1,806,624. 00 15. 20% Selling and administrative expense 437,160. 00 522,000. 00 19. 41% Interest Expense 34,080. 00 38,400. 00 12. 68% Estimated income tax expense 89,520. 00 58,000. 00 -35. 21% Net Income 105,000. 00 68,576. 0 -34. 69% Comparative Balance Sheet, Projected 2010 vs. 2009 2009 2010 % change Cash and marketable securities 118,440. 00 443,640. 00 274. 57% Accounts receivable 311,760. 00 201,360. 00 -35. 41% Materials 110,520. 00 124,520. 00 12. 67% Work in process 172,200. 00 210,448. 00 22. 21% Finished goods 257,040. 00 352,368. 00 37. 09% Supplies 17,280. 00 22,080. 00 27. 78% Prepaid taxes and insurance 66,720. 00 91,920. 00 37. 77% Manufacturing plant at cost 2,678,400. 00 2,822,400. 00 5. 38% Accumulated depreciation 907,200. 00 1,047,600. 00 15. 48% Accounts Payable 185,760. 00 288,360. 00 55. 23% Notes Payable 288,840. 0 552,840. 00 91. 40% Income Taxes payable 9,000. 00 5,800. 00 -35. 56% Capital stock 1,512,000. 00 1,512,0 00. 00 0. 00% Retained earnings 829,560. 00 862,136. 00 3. 93% The comparison shows that in 2010, it is projected that there will be a significant increase by 274. 57% in the company’s cash and marketable securities. It can also be noted that accounts receivables for 2010 is expected to go down by 35. 41%, meaning the company will have more and faster collections of receivables, thus, increase in cash can be expected. On the other hand, notes payable and accounts payable is projected to increase by 91. 40% and 55. 3% respectively, which indicates that the company will not be able to pay its financial obligations in due time. Their credit standing as a company will worsen, because the company’s expenses will be higher in 2010. They may have faster collections of receivables, however, payables and expenses increases, resulting to the inability of the company to become liquid. Aside from this, inventory turnover is expected to be low, meaning; the company will not be able to utilize its resources efficiently. It can also be attributed to the slight increase in sales which shows that the company is having a hard time disposing / using its resources. Due to these projections, net income is also expected to decrease in 2010. 3) The company will fail to achieve its notes payable repayment goal of a year-end cash balance of $150,000. 00 after paying off at least $350,000. 00 of the notes payable, because after repaying $350,000, year-end cash balance will decrease to $93,640, which is short of its $150,000 year-end cash balance. In order to achieve its minimum objective, the company should be able to increase its sales, and lessen the expenses as well as the payables. ) Management’s inventory turnover goal will not be achieved in 2010. Inventory turnover can be computed as: Cost of Goods Sold / Average Inventory 20091,568,280. 00/ [(218,820. 00+257,040. 00)/2] = 6. 59 20101,806,624. 00/ [(257,040. 00+352,368. 00)/2] = 5. 93 As shown in the above computation, inventory turnover in 2010 is lower than that of 2009. In the budget, inventory turnover goal is not indicated to be achieved. The company should analyze its market and d emand of the people in order to evaluate how many of the goods should be prepared and ordered by them. They should be aware of the average number of products that they should have and it will be determined based on the demand. They should also strategize by having effective marketing and selling techniques. 5) The budget shows that the company will have a poor credit trade standing due to its higher payables. This shows that the company is not able to pay its obligations in time, primarily because of its inability to monitor and control their expenses. Eventually, the company will have a hard time borrowing if there will have continuous past dues, thus, operations might soon be affected and eventually will not be sustained.

AC/DC Band

AC/DC is the most popular rock Band ever. They were formed by 2 brothers in Sydney Australia. There debut was on New Years Eve in a club. They were inspired by ‘ Friday On My Mind†. They were #72 on the rolling stone list in 2004 and they ranked 7th place for the best heavy rock band ever. They have sold 200 million copies world wide. In the late 70s they relocated to England. Their first album was powerage it was released on May 5th 1978. It was the First time they had released an album in the U.S The only made 2 albums for Australia. . High Voltage and TNT were the 2 albums that were for Australia and they are in the band setlist. The Young brothers had predisposed themself to rock but they still had a lot of respect for the Blues and classic rock. In 1979 Highway to hell was made. The album showed that AC/DC will not abandon their reckless provocative ways. When Bon Scott died they replaced him with a vocalist named Brian Johnson's. His voice was similar Scotts voice but it was more cleaner. In the 1980s and 90s they released many records. That was the golden Age for them. They grew larger and larger they rose to headliner status on huge festivals like Rock in Rio and England's Monsters of rock. In 1974 and 1978 in Australia they became the most popular band their. The band made regular appearances on live tv they had a lot of hit albums In Australia. They had survived the punk rock upheavals. They survived that because the British press music press. In the 1980s Bon Scott died from a night of heavy drinking. The band members were deciding to quit but Scott's parents encouraged them not to quit. In 1991 one concert went wild. 3 fans were crushed to death in Salt lake Utah. A year later they paid the three families an undisclosed amount of money. It was an out court statement. After that incident they laid low for a couple of years. They came back in the spotlight in 1995. They went on tour in April 10th 2015 but they are only doing 10 shows. Brian johnson had to leave early because of hearing problems. In 2002 the Band was ranked 50 bands you should see before you die. The recording industry association increased their sales in the U.S.. AC/DC is the fifth best selling Bands ever in the U.S in music history. In New York they went to the Waldorf Hotel in New York. They were there because their reveal to the Rock And Roll Hall Of Fame. In 2004 they made it to #72 on the Rolling Stone list In 2017 Malcolm Young died he was the age at 64 he had a disease called dementia. Bon scott died in the 1980s after a night of drinking. All the other members are still alive today. Brian Johnson is still in the band. He is doing the tour in America. Brian dropped out of the tour for hearing probelms. In conclusion this is why AC/Dc is the greatest Bands of all time. They had sold 200 million albums worldwide. They released may albums in 1980 and 1990. They made it in the Rock and Roll Hall Of Fame in 2003. They also have many fans around the world. They had gone through good times and bad times where they wanted to quit. They also came back to America in a couple decades they were going to do a tour. Bibliographyhttps://en.wikipedia.org/wiki/AC/DC,rockhall.com/inductees,http://acdcweb.yaia.com/biography.html

Heatlhy Eating

Healthy eating and exercise will help in the prevention or maintenance of sugar levels thus lowering the chance of developing diabetes and/or other illnesses. A well balanced diet and regular exercise are important for a healthy lifestyle to avoid these health issues. There are certain benefits and important reasons for eating healthy. Eating healthy allows the body to operate more efficiently, so that the numbers of visits to the doctor’s office related to digestion or the lack there-of are kept to a minimum, and a better quality of life can be enjoyed. This paper will discuss the benefits of healthy eating, controlling diabetes and prevention of other diseases and illnesses. There are significant benefits of feeling better. For one, a healthy lifestyle promotes feeling better through exercise, and taking advantage of activities that are not regularly participated in, because of the way the body feels. Feeling better will also boost metabolism. This means the body does not feel tired and could potentially encourage a daily exercise plan. Exercising will get the cardiovascular, lungs and stigma pumping. This exercise plan could aid in the prevention of unwanted medication due to fatigue, being overweight and generally not feeling well. Just moving about and being active can work certain parts of the body. When the body feels good it releases adrenaline. Adrenaline helps with daily activities. Walking or running on a daily basis will provide the body with some kind of physical activity. Feeling better alone with healthy eating is a key essential to maintaining a healthy lifestyle. More than a decade ago, the U. S. Department of Agriculture created the Food Guide Pyramid. This simple illustration conveyed in a flash what the USDA said were the elements of a healthy diet. The Pyramid was taught in schools, appeared in countless media articles and brochures and was plastered on cereal boxes and food labels (Willett, 2000, 2005). From EAT, DRINK, AND BE HEALTHY by Walter C. Willett, M. D. Copyright  © 2001, 2005 by the President and Fellows of Harvard College. Reprinted by permission of Free Press/Simon & Schuster, Inc. The Healthy Eating Pyramid sits on a foundation of daily exercise and weight control. Why? These two related elements strongly influence ones chances of staying healthy. They also affect what and how you eat and how your food affects you. (Willett, 2001, 2005) Does the body need three meals and two snacks between meals daily? Well, listen to what the body says. One way to listen to the body is to stop eating when the stomach feels full. When the stomach feels full, do not continue to eat. Feeling stuffed will cause fatigue, a sluggish and tired feeling accompanied with feeling uncomfortable. Do not over eat; this could result in stretching the abdomen. â€Å"Eating healthy foods provides your body with energy, strengthens your immune system and improves your ability to stay fit† (Segal, 2000). Another reason eating healthy foods is essential is it provides the body with nutrients needed to maintain energy levels throughout the day. A person will feel better and have higher sustained energy levels that could last until evening or when it is time to retire for the day. Here are some suggestions that should be used to start eating healthy. They recommend to develop a routine meal plan for daily meals and snacks. First, learn to not skip meals especially breakfast; a balanced breakfast is recommended every morning. Providing the body with breakfast in the morning is like starting the motor of a car with a full tank of gas. If there is no gas in the tank, the car will not run. With a full tank of gas, the car is able to run for days. By providing the body with fuel in the morning, the body is started for the day. When planning a routine meal plan for eating healthy, think about if the body weight is normal. If the body weight is normal, three meals a day and two snacks between meals can be enjoyed everyday. Snacks can be enjoyed between meals if hunger is experienced. Some suggestions for eating healthy without piling on calories are to eat raw foods like salads combined with low fat dressings. Drink plenty of water to dilute toxins the body stores, which could leave a sluggish feeling. If drinking water is boring, natural fruit juices low in sugars can be substituted. Healthy eating can prevent certain types of diseases and high cholesterol. When shopping for food at the grocery store, purchase certain foods that are low in saturated fats, low fat or skim dairy products. Try to avoid a large amount of red meat. Purchase meat products that are high in protein and buy products that have some fiber in them. Foods that are high in saturated fats and cholesterol are known to cause blockage in the body arteries. When these arteries are blocked, the blockage will cut off the supply of blood to the heart. If the heart does not get the oxygen it needs, this will result in a heart attack. Dairy products such as milk, ice cream, butter and cooking ils are high in fats and should be given careful consideration when being purchased. The reasoning for not eating a large number of red meat products is because these meats are high in cholesterol and the body produces its own cholesterol. Cholesterol is found in our hormones and in bile acids for digestion purposes. When cholesterol is deposited into the body from the food we eat, the ch olesterol goes into the arteries that could result in a blockage of the arteries. The coronary arteries narrow with high cholesterol foods. A person can develop angina, or result in a heart attack. Foods we can eat to maintain a healthy body have carbohydrates low in total fat, non-dairy products, soy products, skinless chicken, fish e. g. salmon, cod, trout, and nuts. There are benefits to eating these types of foods. Eating these types will provide the body with the nutrients the body needs to stay healthy. Carbohydrates low in fat, reduce the amount of starch the body will absorb. These starches found in carbohydrates turn into certain sugars once it passes through the digestion track. Too much sugar in the body can be filtered into the blood. If there is a family history of diabetes, I would suggest being mindful of products purchased high in carbohydrate and sugars. This is why it is recommended to purchase products low in carbohydrates because as the body ages it unable to breakdown these products as effectively as it did when the body was younger. As the body ages, the body loses certain hormones that are not reproduced therefore compromising overall health. Sugars are measured with a glycemic index (GI). The glycemic index measures how fast carbohydrates are digested when it enters the bloodstream which raises the blood-sugar levels in the body. When foods with a low glycemic index enter the bloodstream the insulin trigger is slower contributing to a steadier blood sugar level. When foods have a higher glycemic index entering the blood stream quickly, it causes the insulin to respond more quickly resulting in large blood sugar swings. This is why it is so important to balance carbohydrates each meal since the effect of one food offsets the other, and all foods turn into sugars to fuel the body. Non-dairy products are recommended in practicing good choices for healthy eating. There are a couple of good reasons for purchasing non-dairy products. Non-dairy products are low fats. Non-dairy products provide the body with the benefit of getting some extra protein in the diet. An additional good product to include when making good quality choices for healthy eating is soy. There are many benefits for including soy in a daily diet routine. Soy is high in protein. Soy can be substituted for red meat. Soy comes in a variety of forms. Soymilk is a non-dairy product. Soy products can be purchased in hamburger, hot dog, sausage, bacon, buffalo wing and host of other forms. It is possible to find soy products in a grocery store. There are many different brand names to choose from. In some studies, soy has been known to reduce hot flashes in women during menopause. Soy products can be used with hormone replacement therapy. Skinless chicken is another product that is beneficial for healthy eating. Chicken also provides the body with protein. Removing the skin from the chicken is important for a couple of reasons. One reason for removing the skin is, so the body does not absorb all the fat that is stored in the skin. The fat from the skin contains and holds toxins that are not good for the body. These same fats produce starches and sugars in that could aid in blockages in the arteries over time. By simply removing the skin from the chicken that is one step forward in practicing good eating habits. Fish alone is good for the body. Fish has certain oils that aids in the production of a healthy heart alone with providing the body with good saturated fatty oils. If fish is not a favorite to eat, a supplement of fish oil caplets or pills can be included in a daily diet routine. Nuts are also an enormous source of nutrition with any diet plan. Nuts are an excellent source of protein, minerals and other nutrients found beneficial to the heart. According to the FDA in July, 2003, it is suggested that eating 1. 5 ounces of some nuts as part of a diet low in saturated fat and cholesterol, may reduce the risk of heart disease. Six of the healthiest nuts to choose from are: walnuts that contain the antioxidant compound ellagic acid, which is known to fight cancer and support the immune system; almonds are rich in potassium, manganese, copper, the antioxidants vitamin E and selenium, and calcium. Just a quarter cup of almonds contains as much calcium as a quarter cup of milk. Cashews are lower in fat that other nuts and 90 % of the fat found in cashews is oleic acid, the heart-healthy fat found in olive oil. Eating three quarters a cup of pecans can help lower bad cholesterol (LDL) and help clear the arteries. Brazil nuts are rich in selenium which may help with breast cancer. Macadamia nuts are also a good source of protein, fiber, healthy monounsaturated fats, potassium and magnesium. These nuts are also shown to lower bad cholesterol (LDL) just as the pecans do. As with all daily routine diets, a good multivitamin is recommended. Even though this meal plan is a good choice for healthy eating, a multivitamin can be used in conjunction to maximize the benefits of healthy eating. There are a variety of multivitamins to choose from. Choose the multivitamin that best fits the body and lifestyle. Vitamins come in a host of categories. Vitamins can be purchased depending on the age of a person and other factors. For younger adults who are very active, a multivitamin choice may be a multivitamin with a higher percentage of B6 and B12 for energy. For older adults with a calcium deficiency a multivitamin high in calcium would be a good choice. Whatever the need, there is multivitamin suited for the body and all lifestyles. To ensure that the multivitamin being purchased is tailored for the body and lifestyle, check with a doctor or pharmacist for help in choosing a good multivitamin. Therefore, by following a basic guideline for healthy eating, the benefits of feeling better will be greater, and there will be fewer trips to the doctor’s office and a reduction in diseases and illnesses. A better quality of life can be enjoyed with a healthy diet and exercise. References Kemp, J (2001). Preventing and Healing heart disease. Healthy guide. org. Retrieved 01-07, 2009, from http://www. helpguide. org/life/healthy_eating_diet. htm Bray, G (1988). Partnership for a Healthy Management. Obesity Part 1 Pathogenesis, 149, Retrieved 01-07-2009, from http://www. consumer. gov/weightloss/bmi. htm Dorsey, J (2001). Diabetes diet and Nutrition. Healthy guide. org. Retrieved 01-07, 2009, from http://www. helpguide. org/life/healthy_eating_diet. htm. Segal, J (2001). Healthy Eating: Tips for a healthy diet. Healthy guide. org. Retrieved 01-07, 2009, from http://www. helpguide. org/life/healthy_eating_diet. htm Willett, W (1988). Eat. Drink, and be Healthy. Free Press/Simon & Schuster, Inc. , Retrieved 01-07-2009, from http://www. hsph. harvard. edu/nutritionsource/pyramids. htm Chordas, L. (Dec 2008). One life to live: employers extend retirees' wellness programs and benefits in order to trim rising health care costs. (Health/Employee Benefits: Wellness Programs). Best's Review, 109, 8. P. 48(4). Retrieved January 07, 2009, from General OneFile via Gale: http://find. galegroup. com/ips/start. o? prodId=IPS Stengler, M. (2008, November). Spotlight on diabetes. Alive: Canadian Journal of Health & Nutrition, Retrieved January 7, 2009, from Alt HealthWatch database. Wedro, B. C. (2009). Heart Disease. 2009 MedicineNet, Inc. Retrieved January 16, 2009, from http://www. medicinenet. com/heart_disease/article. htm Wells, K. & Odle, T(2005). Exercise. In Jacqueline Longe (Ed. ), Gale Encyclopedia of Alternative Me dicine, Vol. 2(2nd ed. , pp. 722-726). Detroit: Gale. Retrieved January 07, 2009, from Gale Virtual Reference Library via Gale: http://find. galegroup. om/ips/start. do? prodId=IPS Active People Can Make Mistakes Too – In Their Diet That Is; American Council on Exercise (ACE) Lists Top Nutrition Mistakes Made by Active People. (Nov 9, 2004). PR Newswire, p. NA. Retrieved January 07, 2009, from General OneFile via Gale: http://find. galegroup. com/ips/start. do? prodId=IPS Ask Dr. Sears Family Nutrition/Sugar Retrieved on 1-25-2009 http://www. askdrsears. com/html/4/T045000. asp#T045005 Barrie – Advance,1 (2008, November 10) Healthy workplaces recognized Retrieved January 07, 2009, from Canadian Newsstand Torstar database. Document ID: 1592924671). Partnership for healthy weight management- Body mass index. Retrieved January 16, 2009, from Nursing Standard, 23(10), 17(2008) Upward mobility in the workplace encourages healthy lifestyles Retrieved January 7, 2009, from Ca reer and Technical Education database. (Document ID: 1599494081). Six wise. If You are Nuts About Health, Try the Top 6 Healthiest Nuts. Retrieved 01-25, 2009http://www. sixwise. com/newsletters/05/06/29/if_you_are_nuts_about_health_try_the_top_6_healthiest_nuts. htm

GWST 400 Assignment 1 Essay Example | Topics and Well Written Essays - 2500 words

GWST 400 Assignment 1 - Essay Example It deals with fighting for the right of women. Its ideology is to have the same opportunities in the political, economic, social and cultural sectors. 1This right includes voting rights, contract rights and owning of properties. The activist of the ideology fights for the women’s rights against sexual harassment, domestic violence, and sexual assault in homes and industries. This section will look at different aspects of feminism as they are seen throughout. It will take a look on the weaknesses and strengths of feminism. As from the book, there seems to be more advantages/strengths of feminism than its weaknesses. This gives a conclusion that the feminism is a more important issue in the society. The first strength is that the program has changed the society without questioning. The initiative by the activist has changed the society automatically without problems. Women mainstreaming is one of the issues the initiative have been complaining about. For sure, women in the society have been empowered. This has gone automatically without negative attitudes from the society. Secondly, feminism is a transformative than just theoretical. From the author, one understands that the feminism issue has not been said but already done practically. There a lot that has improved in the women position in the society. Women have become a pillar in the society. The issue of feminism is already seen but not just heard theoretically. The third strength as from the definition is that, it has integrated a very important thing in the society. It has come out to be a voice for women. It is clear that through this campaign, women have found a very good way of airing their issues. It is good to not that the above point that has talked of the initiative being practical because it shows that the initiative have already been used to air grievances and

Why Youth Join the Military Research Paper Example | Topics and Well Written Essays - 1000 words

Why Youth Join the Military - Research Paper Example This paper discusses why the youth join the military. The highest desire among the youths once they finish their high school education is to get away from the home environment. This is because if they stay in this environment for long, they tend to flounder around with lack of real direction in life. Staying at home makes them depend too much on their parents despite the fact that they would want to become independent. As a result, they end up joining the military which can remedy all these in the shortest time possible. While most of the youths are not ready to go off school, they have the need to get more education in future. Unluckily most of the American youth do not belong to the well-to-do families hence their parents’ capacity to help them in their education in the future is close to impossible. Thus, going to school at a particular period in their lives will require them to pay for their fees independently. On the same note, without a great GPA or high score in SAT’s, one is unable to get a scholarship according to Briggs (1). Therefore many find it important to join the military first in order to make money which helps them fund their education in future. Through the Montgomery GI Bill and the different college funds given by each of the military branches of services, one might find a good enlistment hence a better future. Moreover, while in the military, one is free to join college and get a degree if they wish. This is because in college one is free to attend college as they pursue their military career as the military pays for a part of the tuition. Young people are curious about travelling around the world to see it for themselves. However, most of them never get the opportunity due to lack of money, time and resources. Therefore, for them, joining the military gives way to the opportunities for global travel to different locations around the world. These locations range from exotic overseas areas to the exhilarating scenes of more

Project Execution Case Study (Blue Spider Case) Essay

Project Execution Case Study (Blue Spider Case) - Essay Example uliar race for grabbing the power/ business and in this melee, at times, the interests of human resources/ employees, ethics are not accorded the priority that should ordinarily be associated with such decisions. As is quite apparent, from the case study, in order to have a pie of the Army’s Spartan program, Parks Corporation wanted to be a subcontractor of Lord Industries at any cost. Henry Gable, the Director of Engineering, wanted to entrust the responsibility of heading the project program to Gary Anderson, an able Engineer with Parks. But an ethical dilemma hit Gary at the very beginning when it was known that Parks doesn’t have the requisite components operating through the temperature range of -65 0F to 145 0F. Designs of Parks could not have withstood beyond 130 0F. Henry was coerced by his boss, Mr. Gable not to divulge this fact to Lords and he told Henry to go in for manipulation. Well, it is worthwhile here to mention that, this sort of practice can get some temporary gains to an organisation, but ultimately truth prevails. Particularly in these times when there’s widespread talk of business ethics and customer satisfaction, manipulating the facts, that too for a product of such strategic importance appears to be quite an aberration on the part of Gable who is leading the project. Leaders are understood to have the most important and powerful influence on the culture of an organization and are responsible for creating credibility and trust. There is more to work than is commonly assumed. There is rich opportunity for leaders to appeal to more than just the material rewards. In addition to ethical issues arising out of changing norms and contrasting social theories, ethical dilemmas plague everyone, even individuals who are honest and confident in their moral stance. Gary faced the dilemma even before the start of the project. Conflicts result from day-to-day business decisions that are intrinsically influenced by factors such as loyalty to the

Key Business Concepts that Alter Results of Business Entities Essay

Key Business Concepts that Alter Results of Business Entities - Essay Example Business planning Significant issues in business planning include resource allocation, which is a process that involves finding ways of getting the resources needed. This aspect of planning ensures that resources such as human labor are available in good time and the right quantity. Planning is important because it enables management to identify any problem that could occur when implementing new ideas in the organization. Further, planning prepares an organization for forthcoming changes in the organization. During the process of planning, there is a revelation of activities of the selected quota to all employees using the company calendar. Such events as team building and staff appraisals are known earlier, which makes necessary preparations. Employees team up with management in order to set organizational goals and prioritize issues. Additionally, planning enables business enterprises to lay benchmarks of their achievements. It is at the planning stage that business enterprises dec ide on marketing strategies that would increase their sales. Organizations are able to launch new products and adequately prepare them for competition within the market because there is an allocation of time to lay necessary plans. Planning in business also encourages the development of desirable character traits in employees because they tend to adapt to what management has proposed. They are transformed into organized individuals who many employers would wish to recruit. The dynamic business environment Business environments keep changing from time to time because of many reasons; therefore, there should be proper networking for business enterprises to overcome emerging challenges. Issues in the dynamic business environment involve constantly determining opportunities that could make the organization register good growth. The need for business enterprises to identify their strengths and weak points is also important in the dynamic business environment. Possible threats from extern al sources and ways of maintaining transparency at the workplace are more issues concerned with the dynamic business environment.  

Talent Management Essay Example | Topics and Well Written Essays - 250 words

Talent Management - Essay Example Talent cannot be gained by any other means other than through inherent acquisition. From a business point of view, talent may be seen as a creative skill to use innovative techniques in solving problems that one is often faced with the business environment. That is, when business challenges arise such as in the case of competition, talent could be used to devise a strategic advantage that makes one’s company a preferred option over other competitors (Young and Poon, 2006). For a talented person, the strategy should be innovative enough to be different from all known and existing strategies.As a person, I have an organizational talent that makes it possible for me to organize people, ideas, places, events, and even challenges to ensure that a targeted goal is achieved through this organization. In order words, I have an exceptional way from which I approach and use my organizational skill. Because it is used as a talent, when I am given the task to organize a group of people or an event with another person with organizational skill, results from my end always stand out. Talent pipeline may be referred to as a system that identifies all relevant, qualified and competent candidates to benefit a company’s course of hiring. This is commonly done by use of a database of the available human resource to the company. Companies may also have their strategies of ensuring that they attract such line of employees who can better help with the achievement of the goals of the company.

U.S. Homeland Security in the Context of Global Security Essay

U.S. Homeland Security in the Context of Global Security - Essay Example 15). As such, the perception regarding the security of the nation changed drastically, in the aftermath of the Islamic terrorist attacks of 11 September 2001 upon the US. Several thousand Arabs in the US literally disappeared after these attacks. Thereafter it became evident that people could be detained indefinitely. In a related development, people taking flights had to divest themselves of parts of their attire, during security related checking (Bellavita, 2008). During this process, babies and infirm people had also been subjected to such scrutiny. In addition, it has now become commonplace for border agents to persecute economic refugees. Information regarding customers is freely provided by companies to the governmental agencies. Moreover, the secret surveillance lists are replete with mistakes that will not or cannot be rectified. In addition, parents can be separated from their children, on the grounds of not possessing the necessary documents. At the same time, there has been an inexorable increase in the acceptance of racial profiling. The telephone calls, electronic mail, Internet activity and other communications of the people are routinely and clandestinely intercepted, by the governmental agencies (Bellavita, 2008). In order to have in place a globalized system of smart borders, airline passenger screening, and the tracking of financial data, it is necessary to implement harmonizing policies that integrate technologies and share information at the international level (Gates, 2012, p. 298). Moreover, the governmental rationality regarding homeland security has to be normalized at the global level. This is the impact that enhanced US Homeland Security has upon the global community. Consequently, it can be surmised that the enhanced homeland security of the US affects the global

Naples - Pizza Essay Example for Free

Naples Pizza Essay In today’s modern era, restaurants environments including small and midsized ones have come to rely on a modern management system. Certainly, there is plenty of big restaurant business that uses modern table management system, for some small businesses like cafe shop/cafeteria, or small dining restaurants, purchase of an electronic system might be considered as an uneconomical use of financial resources. However, the recent development of powerful computer programs capable of addressing a wide variety of record keeping needs, including a table management in one integrated system, has contributed to the growing popularity of electronic system control options. One type of business in which management records are essential is the pizza business. This type of business heavily relies on giving good accommodations for their customers to attract good vibes and have good sales every day. Online table records system are designed to minimize the work of employee by having a automated table serving for the customers so that they can focus on other things they need to do. Pizza is an oven-baked, flat, round bread typically topped with a tomato sauce, cheese and various toppings. Pizza was originally invented in Naples, Italy, and the dish has since become popular in many parts of the world. An establishment that makes and sells pizzas is called a pizzeria. Many varieties of pizza exist worldwide, along with several dish variants based upon pizza. This program simulates the taking of orders at a pizza takeaway restaurant. It can be used as a template for any retail type business. The order form finds customers by phone number. You enter a phone number and click ‘Find Customer’. If the customer is in the database, their information appears and ordering begins. If the customer is not found, you enter customer information and click Save. To order a pizza, choose from the listed options and click ‘Build Pizza’. Add as many pizzas to the order as you desire, then click ‘Order Complete’. A printed receipt is then available. The example database, PIZZADB. DBMS, has a few customers – open in Access to find the phone numbers. This database must remain located in the project folder.

Fusion Power for Sustainable Development

Fusion Power for Sustainable Development Introduction Sustainable energy is about using energy wisely and using energy generated from clean sources and clean technologies. This approach is first step to ensuring we have sustainable energy and technologies for present and future generations. Being efficient with our energy will reduce our household and business energy bills, reduce the amount of energy we need to produce in the first place and cut energy related greenhouse pollution. Sustainable energy isn’t just about producing energy to meet the demands, it also means that the energy sources are clean and don’t have a detrimental on the environment. This essay will discuss in-depth how fusion power is the solution the energy crisis which is currently being faced around the world. Fusion is a very clean, green source of power which doesn’t have a detrimental impact in the environment. Nuclear fusion In nuclear physics, nuclear fusion is a nuclear reaction in which two or more atomic nuclei collide at a very high speed and join to form a new type of atomic nucleus. During this process, mass is not conserved because some of the mass of the fusing nuclei is converted to photons (energy). Fusion is also the process that provides Sun and all other stars with their energy; the process involves the collision of atomic nuclei to release energy. Currently scientists and engineers are developing the technology that it can be used in power stations to meet the energy demands that are currently being faced globally. It is hoped that fusion will provide us with the solution for the current energy crisis and provide a clean renewable source of power for future generations. How fusion works In a fusion reaction, energy is released when two light atomic nuclei are fused together to form one heavier atom. This is the process that provides the energy powering the Sun and other stars, where hydrogen nuclei are combined to form helium. To achieve high enough fusion reaction rates to make fusion useful as an energy source, the fuel (two types of hydrogen – deuterium and tritium) must be heated to temperatures over 100 million degrees Celsius. At these extremely high temperatures the fuel becomes plasma. What is plasma? Plasma is the fourth state of matter with the others being solid, liquid and gas. a plasma is an ionized gas, a gas into which sufficient energy is provided to free electrons from atoms or molecules and to allow both species, ions and electrons, to coexist. Plasma is a gas that has been energized to the point that some of the electrons break free from, but travel with, their nucleus. Gases can become plasmas in several ways, but all include pumping the gas with energy. A spark in a gas will create plasma. A hot gas passing through a big spark will turn the gas stream into a plasma that can be useful. Plasma torches like that are used in industry to cut metals. The plasma is also extremely thin and fragile, and is significantly less dense then air. To keep the plasma from being contaminated and cooled by contact with material surfaces it is contained in a magnetic confinement system. Magnetic confinement is the approach that Culham and many other laboratories are researching to provide energy from fusion. A plasma of light atomic nuclei is heated and confined in a circular bottle known as a tokamak, where it is controlled with strong magnetic fields. A magnetic fusion device, the maximum fusion power is achieved using deuterium and tritium. These fuse to produce helium and high-speed neutrons, releasing 17.6MeV (megaelectron volts) of energy per reaction. This is approximately 10,000,000 times more energy than is released in a typical chemical reaction. A commercial fusion power station will use the energy carried by the neutrons to generate electricity. The neutrons will be slowed down by a blanket of denser material surrounding the machine, and the heat this provides will be converted into steam to drive turbines and put power on to the grid. The Tokomak The tokamak is a magnetic confinement system and is a key component which is required for a fusion reaction to take place. Tokomak the base on which the fusion reactors of the future will be build around. It was first invented by the soviet union during the 1960s and it was soon adopted by scientists and engineers around the globe. The joint European Torus(JET ) , which is located at the Culham Centre for Fusion Energy, is the largest and most powerful set up which is currently in operation. tokamak components and functions are as follows: The plasma is contained in a vacuum vessel. The vacuum is maintained by external pumps. The plasma is created by letting in a small puff of gas, which is then heated by driving a current through it. The hot plasma is contained by a magnetic field which keeps it away from the machine walls. The combination of two sets of magnetic coils – known as toroidal and poloidal field coils – creates a field in both vertical and horizontal directions, acting as a magnetic ‘cage to hold and shape the plasma. Large power supplies are used to generate the magnetic fields and plasma currents. Plasma current is induced by a transformer, with the central magnetic coil acting as the primary winding and the plasma as the secondary winding. The heating provided by the plasma current (known as Ohmic heating) supplies up to a third of the 100 million degrees Celsius temperature required to make fusion occur. Additional plasma heating is provided by neutral beam injection. In this process, neutral hydrogen atoms are injected at high speed into the plasma, ionized and trapped by the magnetic field. As they are slowed down, they transfer their energy to the plasma and heat it. Radiofrequency heating is also used to heat the plasma. High-frequency oscillating currents are induced in the plasma by external coils or waveguides. The frequencies are chosen to match regions where the energy absorption is very high (resonances). In this way, large amounts of power may be transferred to the plasma. Why fusion Power is needed By 2050, it is expected that will be a rise in global population from six billion to nine billion and better living standards could lead to a two to threefold increase in energy consumption. At this point in time, 80% of the developed worlds energy comes from fossil fuels. The ever increasing dependency on fossil fuels for generating power has lead to things such as global warming and acid rain and other damaging effects on our health and on the world we live in. Achieving fusion power Fusion is expected to become a major part of the energy mix during the second half of this century because it is seen by so many as being the â€Å"silver bullet† to the l energy problems which is currently plaguing the world . With sufficient funding, the first fusion power plant could be operating in the 2040s. To achieve this, first a series of development steps need to be taken, which are set out in the European fusion roadmap, published in 2013. CCFE is working with its counterparts around Europe to implement this plan, which would see fusion power on the grid by 2050. ITER is the next major international fusion experiment and a crucial step towards achieving commercial fusion energy. It is expected to prove the feasibility of electricity generation from fusion by releasing in the region of 500 megawattsof fusion power (from a 50 megawattinput) for up to 500 seconds. It will be the first fusion experiment to produce net power – ten times more than the amount required to heat the plasma. Demonstration Once the scientific and engineering systems have been tested on ITER, the next stage will be to build a demonstration fusion power plant which will integrate the finding of the research . Designs are already advanced for this prototype machine, known as ‘DEMO. The demonstration is expected to produce in the region of two gig wattsof electrical power to the grid, a similar output to a standard electrical power plant, and could be online in the 2040s. If these trials are successful, it will lead to the first generation of commercial fusion power stations being put into commission. Advantages of fusion power The world needs new, cleaner ways to meet our ever increasing energy demand, as concerns grow over climate change and declining supplies of fossil fuels. Power stations using fusion would have a number of advantages: No carbon emissions. The only by-products of fusion reactions are small amounts of helium, which is an inert gas that will not add to atmospheric pollution. Abundant fuels. Deuterium can be extracted from water and tritium is produced from lithium, which is found in the earths crust. Fuel supplies will therefore last for millions of years. Energy efficiency. One kilogram of fusion fuel can provide the same amount of energy as 10 million kilograms of fossil fuel. No long-lived radioactive waste. Only plant components become radioactive and these will be safe to recycle or dispose of conventionally within 100 years. Safety. The small amounts of fuel used in fusion devices (about the weight of a postage stamp at any one time) means that a large-scale nuclear accident is not possible. Reliable power. Fusion power plants should provide a baseload supply of large amounts of electricity, at costs that are estimated to be broadly similar to other energy sources. Disadvantages of fusion power Unproven on a large commercial scale. No full scale production expected till at least 2050 The power plants would be expensive to build Requires extremely high temperatures. Could produce a net negative amount of energy If cold fusion could be achieved, it would be much easier to implement. The billions in research funding could be spent on renewables instead What is Cold Fusion? Cold fusion describes a form of energy generated when hydrogen interacts with various metals like nickel and palladium. Cold fusion is a field of condensed matter nuclear science CMNS, and is also called low-energy nuclear reactions LENR, lattice-assisted nuclear reactions LANR, nickel-hydrogen exothermic reactions Ni-H, and quantum fusion. The name cold fusion comes from the idea that the temperatures involved are relatively ( room temperature in some instances) low in comparison to those of a fusion reactor which are in excess of a few thousand degrees. Cold fusion gained attention after reports in 1989 by Stanley Pons and Martin Fleischmann, at the time one of worlds leading electrochemists,[1] that their apparatus had produced excess heat, of a magnitude they asserted would defy explanation except in terms of nuclear processes. They further reported measuring small amounts of nuclear reaction byproducts, including neutrons and tritium.[2] The small tabletop experiment involved electrolysis of heavy water on the surface of a palladium (Pd) electrode. The reported results received wide media attention,[3] and raised hopes of a cheap and abundant source of energy.[4] Many scientists tried to replicate the experiment with the few details available. Hopes fell with the large number of negative replications, the withdrawal of many positive replications, the discovery of flaws and sources of experimental error in the original experiment, and finally the discovery that Fleischmann and Pons had not actually detected nuclear reaction byproducts. In 1989, a review panel organized by the United States Department of Energy (DOE) found that the evidence for the discovery of a new nuclear process was not persuasive enough to start a special program, but was sympathetic toward modest support for experiments within thke present funding system. Pons and Fleischmann, skipped the typical route of publishing their study and results in a peer-reviewed science journal because of the pressure they were under from the university of Utah to secure a patent for this potential cash cow which could bring the university a significant amount media attention and flame for the Pons and Fleischmann, instead they take it directly to the press and public. Because they decided to take a unconvential root as to how they published their finding that lead others to question how authentic the information they were being given was. When many scientists from around the world tried to replicate the results from Pons’ without any success and questions began to be asked about the accuracy of the data which they had collected from their cold fusion experiment and this is what ultimately lead to their downfall. Recent developments in cold fusion Andrea Rossi a Italian scientist has said to have created a device called Energy Catalyser (E-cat for short) , is said to be a device â€Å"which purports to use cold fusion to generate vast amounts of power has been verified by a panel of independent scientists†. The research paper, which hasn’t gone through undergone peer review as of yet, seems to confirm both the existence of cold fusion, and its potency: The cold fusion device being tested has roughly 10,000 times the energy density and 1,000 times the power density of gasoline.