Saturday, November 30, 2019

Opposite Corners Essay Example

Opposite Corners Essay Wx LDifferenceIncreaseWx LDifferenceIncrease2 x 320106 x 3100502 x 430106 x 4150502 x 540106 x 5200502 x 650106 x 6250502 x 760106 x 7300502 x 870106 x 8350502 x 980106 x 9400502 x 1090106 x 1045050We are investigating the difference between the products of the numbers in the opposite corners of any rectangles that can be put on a 100 square.2 x 3 Rectangles123111213To keep things simple I have started with rectangles with a width of 2 squares. I kept the width to two squares and increased the length by one square. (see results table above). I discovered that the width increases by 10 every time the length increases by 1.The difference can be worked out for all rectangles with a width of 2 squares by using several formulas:1. (Length 1 x 10 = Z)3 1x 10 = 20 = ZThen(Width x Z ) Z = difference of opposite corners2 x 20 20 = 20OR2. L = Length, W = Width(L 1) (10 (W-1)) = difference of opposite cornersExample:(3 1) x (10 (2 1)) = 20OR3.123111213Using algebra and going on the theor y that the width increases by 10 when the length is increased by 1, I have calculated the value of the corners. This formula can also work out the difference.(y+10) (y + 2) = y+ 20 +10y+ 2y= y + 20 +12yy ( y + 12)= y + 12y(y + 20 +12y) (y + 12y) = difference between product.Extending the problemThe difference between the opposite corners will still be the same even if you make a billion square grid because the length will still increase by 1 and the width will increase by 10.6 x 3 Rectangles123456111213141516212223242526I have changed the size of the rectangle to see if my formulas will work for it. (The results are in the table at the top of the first page)1. 6 1 x 10 = 50Then3 x 50 50 = 1002. (6 1) x (10 (3 1) = 1003.123456111213141516212223242526(y+20) (y + 5) = y+ 100 +20y+ 5y= y + 100 +25yy ( y + 25)= y + 25y(y + 100 +25y) (y + 25y) = difference between product.= 100ConclusionI have come to the conclusion that my three formulas work for all types of rectangles and squares . There are several ways to achieve the end result for the difference of the opposite corners.

Tuesday, November 26, 2019

Academic degree Essay Example

Academic degree Essay Example Academic degree Essay Academic degree Essay Essay Topic: Academic Therefore the relationship will be M:N legislations. However, the we can use the multivolume attribute to combine all the degrees in to one entity, for instance, we can name the entity as DEGREE and put PhD, Master, and Bachelor in it. One problem we need to consider is that it will be very difficult to count them as all the information are gathered within the same entity. Bert Reply Quote Message unread Set Flag Rave Koran Mallard An employee may have many degrees. Here, employee ID already exists and is a field/attribute in itself. Hobbies requires a new field/attribute and comes under the entity of student details. The relationship is and the model is based on how you build the table. We can create a new table with fields for employee ID and every possible degrees. Here, the primary key of the employed becomes foreign key in the new relation table. But, this model leads many null values which can be still operated. If we use only a field for hobbies we need to assign the text field to contain more than one value. This is called as multivolume attribute. Here, a new schema is created with clear definitions of attributes about what type of attributes can be present and the number of instances of those values ii 1 r more. But still each value in a given value set must be unique without repetitions within the same location. The new schema contains a primary key, which is a combination of the employees (foreign key and unique identification value) and degree(a unique descriptive attribute). New PC pair scheme of employed and individual degrees helps in identifying which degree belongs to which employee and which employee has what degrees. Hide 1 reply RE: week 2 Question 2 Sorry a typing mistake. It is degrees in place of hobbies Reply Quote Delete John Harrington The relationship between Employee and degree is a relationship. An employee could have one or more degrees and different types of degrees such as bachelors, masters, Ph. D, and maybe a JDK could be assigned to one or more employees. It would be best to create an entity for Degree. The primary key from Employee should be used as a foreign key in Degree. Degree should have a key called DE_TYPE that could hold a degree type for each degree that the employee has earned. The Degree table could also be expanded to hold information about where and when a degree was earned. Reply Quote Email Mark as unread Hi John, Your example of degrees with the new attributes of where and when a degree was earned seem to form an interesting combination of multivolume attribute and weak entities. The dredgers is of course a multivolume attribute. The attributes when passed and where studied form weak entities which do not come into picture unless there is a mention of degrees Reply Quote Aisha Cannon The business rule An employee may have many degrees contains two entities which are employee and degrees. This rule translates into a MIN legislations because an employee can earn many degrees and a degree can be earned by many employees. The entity Degrees could be represented by several attributes, including degree type, degree major, degree institution etc. When dealing with multivolume attributes it will be necessary to create several new attributes within the original entity, but be mindful of structural problems in the table and changes in the structure that are made to accommodate modifications. Another solution for multivolume entities is to create a new entity composed of the multivolume attributes components. For example, for the entity degrees the new entity would be degrees major which means a new entity set is composed of a multivolume attributes component. The components would read, health sciences, sociology, criminal justice, human services etc. Reply Quote Email Author Jessica Forbes Aisha agree with your point as to creating a new entity composed of the multivolume attributes components as a solution for multivolume entities. It;s an important point to consider. Reply Quote Email Author Lacer Rancher ERE week 2 Question 2 Having this business rule, an employee may have many degree would quire us to have Non entity: employee and employee_degree. Each one will have primary key and only degree table would have foreign key to link with employee table. In foreign key attribute there should be stored the primary key of employee who has degrees. The relationship would be 1 because an employee can have many degrees. That case we can allow entering multiple records in employee_degree table for each employee and we would not have problem having the redundant data. I hope that does make sense. Nathan Reedy Jammed Hi Lacer Rancher I agree with your post. Altitude attribute is an MIN relationship it will cause the data redundancy so it will affect the integrity of a database. Minored to eliminate we transforming M:N relationship to I:M. Employee table having one unique id and degree table having a same unique id which links employee table. Christopher Reddened The employee to degree relationship is a M:N relationship. Employees can have one or more degrees such as Bachelors, Masters, PH. D. Or MD and each of these degree designations could be assigned to one or more employees. In this scenario it would be most logical to establish an employee primary key ND a foreign key for degree denoting degree type earned for each employee, and en entity for degree. Further information could be denoted in the table regarding types of degrees, when they were earned, etc. Reply Quote Email John Young multivolume attribute is and how it might be implemented. This business rule is an example of when a single attribute is not repeated in a scheme but had multiple values in the same table for it. The difficulty lies in it is now difficult to search the table for a particular degree that a person might have or it is nearly impossible to query an employee and list their ultimate degrees. And so the relationship between employees and degree s is one-to-many, so a primary/foreign key pair needs to be created and a new table. The new table has only one attribute to describe, the degree. In order to specifically identify every row in the table the employee table key (primary key) is needed and the degree table key (primary key) also. So both attributes form the primary key of the two tables. Set Hag James Larceny This rule creates a situation where the attribute is multivolume, an employee may have a bachelors degree in engineering, and other employee may have bachelors degree in engineering also Masters degree in chemistry. This creates the multivolume attribute, and an entity with a MIN relationship, which we know does not work in a relational database. The best way to deal with this issue is to create a new entity made up of the original multivolume attributes. This new entity can also include Associates degrees and Pads, to cover all options. Reply Quote Email Author Bottom Of Form Stephanie Gary James, I definitely agree with your solution here. While itd be fastest for lookup to store each degree as a separate attribute, itd probably be best in this case to rate a new entity that matches each employee to all his degrees. This allows more flexibility in the number of degrees possible. Reply Quote Email Author Emmanuel Addax multivolume attribute is and how it might be implemented. ) The M:N relationship would be in effect for this business rule. Many employees cold have the same degree and more than one degree. Since there are multivolume attributes there may need to be new entities created. The new entity could help specify these types of degree or can be used to specify or quantify the degree or count. Reply Quote Email Author Mike Wagner Jar In the employee and degree relationship the degree cannot exist by itself. The employee and degree exist in many to many relationship. There is a possibility that this could cost some redundancy. That is the one thing that you dont want if it can be avoided is redundancy. Reply Quote Email Author The rule that an employee may have many degrees calls for there to be a 1 relationship between the person and the degree(s) theyve attained. This can be done with only three fields as pictured below but this doesnt allow effortless searching based on the degree due to the degree field containing ultimate degrees.

Friday, November 22, 2019

Changing Economies of Asia

Globalization is the process of spreading the people, ideas and goods across the world. It increases the connectivity and interaction between the different cultures, governments and economies in the world. Globalization is used mostly to denote the connectivity of economies in case of free trade, flow of capital, and labor markets in foreign used by corporate o maximize their returns[1]. From the last few years, numbers of MNC’s are increasing which result in increasing of globalization. MNC’s stands for multinational companies, which establish their production house in number of countries. Activities conducted by multinational organizations contribute in the increasing trend of economic globalization. In last 15 years economic integration process is developed at wide level. There is tremendous growth in the three aspects of economic globalization that is trade, foreign direct investment (FDI) and the international transfer of knowledge and technology. MNC’s set up their production houses in those countries where there is availability of cheap labor, liberal government policies are there, and where markets can be reached easily[2]. In this paper we discuss the impact of globalization on value chains, and also focus on the other topics which are closely related to this topic. In last we conclude the essay with the conclusion in which we describe the impact in concise way. Before discussing the impact of globalization on value chain, it is necessary that we understand the term value chain, its features defined by porter, and difference between value chain and supply chain. Value chain means activities conducted by corporate that creates value at every step. Process of value chain focuses on separating the useful activities from the waste activities. Activities which are value creating give many advantages to the corporate such as brand image, lower cost of manufacturing product and many more. The concept of value chain is defined by Michael Porter in his book launched in 1980 named as ‘competitive advantage’. According to porter value chain consists primary activities and support activities[3]. Primary activities and support activities are defined below:   There is misconception among the people that value chain and supply chain share similar concept, but there is a difference between supply chain and value chain. Supply chain is a process which interconnects all the activities, which means activities start from the manufacturing of product and ends when the product sold to the final consumer. Whereas, value chain is a process in which company conduct activities which add value to the product. Basically, these two concepts help in enhancing the quality of the products[6]. The basic differences between these two concepts are mention below: It focuses on value addition to the product at every step. Its main objective is to reach customer satisfaction Its aim is to gain competitive advantage. It is originated from management of operations. It is originated from business management. After discussing the definition and features of value chain, now we discuss how globalization has affected the value chains. A new concept was introduced that is global value chains. The economy at global level is structured around the Global Value Chain (GVC) which contributes in the increasing share of international trade, GDP, and employment.   GVCs basically connect the companies, workers and consumers around the world, and also provide chance to companies and workers of developing countries to connect and stand in the global economy. For many countries which have low level of income it is important for their development that they adopt the concept of global value chains, and insert themselves in these chains. GVCs helps in competing in the global market, capture the gains in the terms of national economic development, and it also builds the capability to generate more and better jobs which result in reducing the poverty and unemployment[7]. Now, GVCs become the most important factor for the economic globalization which was supported by the new opportunities which are technical in nature, and advantages of economic specialization. However, it is clear that GVCs play an important role in the development of economies. Current Trade Rules are not supporting the concept of GVCs, therefore new trade rules are required for GVCs. GVCs connect the markets of goods and services, which facilitate the production of goods outside the final firm. These networks based on the unbundling of different steps of the production process. GVCs make the unbundling of task easier, for example electronics/ICT, automotive and garments[8]. Impact of globalization on value chains can be understand with the help of these two terms vertical disintegration and smile curve. Vertical disintegration means that procedure which was followed by one company to cover all the activities related to raw material, administration, production, and end product. The vertical disintegration in global value chain has two important factors in the global economy[9]. Globalization and vertical integration shares a relationship from many years. John McLaren explains that globalization and vertical disintegration is not that much supportive?   The term vertical integration confer a externality which is negative in nature, which results in thinning the markets for inputs and destroy the opportunities in market[10]. On the other hand, the concept of smiling curve in relation o global value chain is used at the level of individual firms, but it was not much used on the level of industry and country. The concept of smile curve was introduced by th e Stan Shih in 1992. He observed that if both the ends of value chain shows the value added to the product, and if this concept was presented in the graph in which Y-axis is denoted for value added and X-axis is denoted for value chain. This graph automatically shapes in smile[11]. In last, we discuss the role of MNCs in outsourcing, cross border trade and trade in intermediate goods. First we discuss the role of MNCs in outsourcing, Outsourcing by MNCs provide competitive advantage and cost benefit to the companies. There are many more benefits which companies grab from the outsourcing such as enhancing the quality of the product, restructuring of product cost, and many more. Many MNCs are used outsourcing as their global strategy because of these benefits. In last few years the concept of outsourcing was growing at large level and it becomes beneficial for developing countries like India, China, Malaysia, etc. but there is disadvantage also such as job losses of the people who are belong to home country of MNCs[12]. Second we discuss the role of MNCs in cross border trade, MNC is an organization that engaged in the foreign direct investment (FDI). MNCs also engaged and control the activities of value adding in number of countries. These companies can be public or private both, structure of these companies generally consists parent companies which was established in the home country and control the subsidiaries which are established in different countries across the world[13]. Usually, MNCs engaged in cross border trade to access the market of different countries and expand the operations of its business. They also make cross border trade to improve the efficiency of production and operations. Companies set their units for production in different countries where cheap labor is easily available[14].   In way of increasing the profits many MNCs adopts the concept of horizontal and vertical integration. For achieving their profitability MNCs set their production or distribution units in other coun tries. Usually, MNCs adopt three strategies to adopt the foreign market and facilitate cross border trade such as they sign agreement with the local units of that country to sell the products of MNCs, MNCs set subsidiaries in the foreign countries under the act of that country, and in last MNCs opens branches in the foreign country which is not legally independent business units[15][16]. In last we conclude, that global value chains contribute at wide level across the world. It plays an important role in the development of economy at global level.   In this paper we discuss the impact of Globalization on the value chain, and other related topics such as definition and concept of value chain, and role of MNCs in the global economy. Value chain means activities conducted by corporate that creates value at every step, and value chain consists of two activities that is primary activity and support activity. In this we discuss the impact of globalization on value chain with help of two factors which are vertical disintegration and smile curve, and in last role of MNC which states that Activities conducted by multinational organizations contribute in the increasing trend of economic globalization. In last 15 years economic integration process is developed at wide level. There is tremendous growth in the three aspects of economic globalization that is trade, foreign direct investment (FDI) and the international transfer of knowledge and technology. This paper also states the role of MNCs in outsourcing, and cross border trade which giv e more emphasis on how MNCs grab the foreign market and increase their profitability.   Techtarget. 2016. Globalization. The internet journal of search cio. Http://searchcio.techtarget.com/definition/globalization.   jà ¶rn kleinert. 2001. The role of multinational enterprises in globalization: an empirical overview. The internet journal of kiel institute. Https://www.ifw-members.ifw-kiel.de/publications/the-role-of-multinational-enterprises-in-globalization-an-empirical-overview/kap1069.pdf.   The economic times. Definition of 'value chain'. The internet journal of economic times. Http://economictimes.indiatimes.com/definition/value-chain.   IFM. Decision support tools. The internet journal of university of cambridge. Http://www.ifm.eng.cam.ac.uk/research/dstools/value-chain-/.  Ã‚   q stock inventory. 2013. Comparing value chain and supply chain. Http://www.qstockinventory.com/blog/comparing-value-chain-and-supply-chain/.   Gary Gereffi & Karina Fernandez-stark. 2011. Global value chain analysis: a primer. Http://www.cggc.duke.edu/pdfs/2011-05-31_gvc_analysis_a_primer.pdf.   carlos a. Primo braga. 2013. Globalization in the 21st century: The role of global value chains. The internet journal of imd. Http://www.imd.org/research/challenges/tc065-13-globalization-in-the-21st-century-the-role-of-global-value-chains.cfm.   michael g. Jacobides. 2005. Industry change through vertical disintegration: how and why markets emerged in mortgage banking. The internet journal of academy of management journal. Http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.565.6021&rep=rep1&type=pdf.   John McLaren. Globalization and Vertical Structure. https://www.jstor.org/stable/2677849?seq=1#page_scan_tab_contents.   Ming YE , Bo MENG , and Shang-jin WEI. 2015. Measuring Smile Curves in Global Value Chains. https://rigvc.uibe.edu.cn/docs/20160329210052329340.pdf.   Linked In. 2015. Outsourcing by multinational companies - global corporate strategy. https://www.linkedin.com/pulse/outsourcing-multinational-companies-global-corporate-writer-1?trk=pulse-det-nav_art.   Hendrix Mbuckwa. 2016. The role &impact of multinational corporations (MNCS) in Malawi. https://www.linkedin.com/pulse/role-impact-multinational-corporations-mncs-malawi-hendrix-mbukwa.   UNC. Multinational Corporations in the Global Economy.   https://www.unc.edu/~toatley/mncs.pdf. Richard Baldwin. 2013. Misthinking Globalisation: Twentieth-Century Paradigms and Twenty First-Century Challenges. The internet journal of Australian Economic History Review. https://www.eastasiaforum.org/2013/02/24/the-wto-and-global-supply-chains/.   Supriya Guru. Role of Multinational Corporations (MNCs) in Foreign Investments. https://www.yourarticlelibrary.com/microeconomics/foreign-investment/role-of-multinational-corporations-mncs-in-foreign-investments/38224/.   Net MBA. The value chain. https://www.netmba.com/strategy/value-chain/. .com houses experts from all possible disciplines to help students in the best possible manner. Owing to our experts' extensive knowledge in their respective field, we are capable of providing subject-wise quality academic assistance such as marketing assignment help , mechanical engineering assignment help , English assignment help , taxation assignment help , electrical assignment help , etc.    Explain why firms’ marginal cost curves become upward sloping after a certain level of output has been reached. test While for the margina... Question: Discuss about the professional developers comprehend software?    Answer: I have been working in the USA Technologies for nine months now, and it ... 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Wednesday, November 20, 2019

Stem Cells Research Paper Example | Topics and Well Written Essays - 1500 words

Stem Cells - Research Paper Example Stem Cells are specialized and powerful cells found in the body. The stem cells are non-differentiated cells, and have the potentiality of differentiating to form other cells. In the process of differentiation of the stem cells, they divide through mitosis. The stem cells in adults can be harvested from three main areas. The bone marrow is a special area where the cells can be extracted. From the bone marrow, the cells are harvested by drilling through the bones of the iliac crest or the femur where the stem cells are in abundance. Other than the bone marrow, adipose tissue (lipid cells) is another of the key areas where stem cells could be harvested. The stem cells from the adipose tissues are harvested through the means of liposuction. Additionally, the stem cells can be extracted from the blood tissues. The process of extraction of stem cell from the blood is called apheresis. In this process, blood is drawn from a donor similar to the typical blood donation mechanism, but in this procedure, the blood is flown through a specialized machine that separates the stem cells from the blood (Rodriguez et al., 2005). Apart from extraction of stem cells from mature adults, the cells can be gotten from the umbilical cord and are usually extracted immediately at birth. Of all the means through which the stem cells can be harvested, it is safer when a stem cell from an individual is implanted to the same individual. In this means, a stem cell from one part of the body (bone) can be transplanted to another. Implantation of auto stem cells decreases the risk of immune sensitivity and immune rejection of the implanted stem cells (Blanpain et al., 2012). Contrary to other cells of the body, stem cells are unspecialized. In this essence, the stem cells are capable of self-renewal through cell division, especially after a long period of inactivity. Another classical difference between stem cells and other cells of

Tuesday, November 19, 2019

Culture& work in the modern world Essay Example | Topics and Well Written Essays - 1500 words

Culture& work in the modern world - Essay Example In the book The Lonely Londoners by Samuel Selvon, a story of West Indian migrants is told where the issues of acculturation are explored. Coming to London is seen as a move towards opportunity. One of the people in the book, Moses, holds a transitional role for the other from his culture. He helps migrants from West India as they try to learn how to function within their new environment. Selvon states â€Å"And so like a welfare officer, Moses scattered the boys around London† (25). The purpose of spreading them throughout the city was so that acculturation could be better achieved and so they would not congregate in such a way as to create an ethno-centric population that could cause problems in relationships between the many cultures that are in London. Moses has described this world of London for its varieties of cultures as it â€Å"divide up in little worlds, and you stay in the world where you belong to and you don't know anything about what happening in the other ones except what you read in the papers† (Selvon 60). ... Through the opportunities that exist in a large city within a successful, Western country, an attraction occurs to those who live in places that do not have the same level of opportunity. After World War II, the colonized nations under British rule who had sent men to fight the war found an opportunity waiting for them at the end of the service as they discovered that Britain considered the people to be citizens of their society, thus allowing them to freely move to London, if that is what they wished. Jamaica, a country that has seen a great deal of hardship, found that many of her citizens were willing to move to England to take advantage of whatever opportunities they could find there. The novel, Small Island by Andrea Levy follows the lives of four people as they navigate issues of multi-ethnic acculturation during the aftermath of World War II. The nature of a city in which the many different culture collide, changing one another and developing something new in each incarnation is explored through the tales of four people who intersect during that time period. Queenie, a character from the book by Levy, begins the story with a tale from her childhood. She states â€Å"I thought I’d been to Africa† (Levy 1). This story that she relates as it reveals an episode in her life where there had been an exhibition within Britain that provided for the recreation of the countries of the world so that as you turned each corner you felt you were experiencing another culture. She thought she had actually been to Africa, the nature of the culture impacting her in such a way as she read it as a state of existence rather than as a geographic place. This understanding of how a culture is not a geographic location

Saturday, November 16, 2019

Restructuring Debt Essay Example for Free

Restructuring Debt Essay One appreciates the recommendation of providing information on restructuring debt to help the company combat its recent financial troubles. Even though the company is in the process of reorganizing one believes this information will help a company in reporting the restructuring of debt. One will provide information on the requirements of reporting debt on bonds, notes, and capital leases. In performing this one will also provide the journal entries one would need to record to restructure the company’s debt along with a comparison of the debt for the company’s current reporting. One will also provide valuable information on the company’s postemployment benefits. Requirements for Reporting Debt Long-term debts for a company are present obligations that consist of probable future sacrifices of economic benefit, which â€Å"are not payable within a year or within the operating cycle of the company† (Kieso, Weygandt, Warfield, 2007, p. 672). Generally long-term debt consists of three categories, which are bonds payable, notes payable, and capital leases. In financial reporting one of the most controversial areas is the reporting of long-term debt because this debt impacts the cash flows of a company (Kieso, Weygandt, Warfield, 2007, p. 691). The reporting requirements of the debt must be both substantive and informative to the investor. Some long-term debt such as bonds, notes, and others may need approval by the board of directors and stockholders before a company acquires the debt. Most long-term debt a company acquires has certain ovenants or restrictions within its agreement. This helps protect both the lender and borrower. A company must disclose the features along with any covenants or restrictions in the agreement of long-term debt in the financial statements or in the notes of the financial statements. This is only if the information provides an investor a more â€Å"complete understanding of the financial position of the company and the results of its operations† (Kieso, Weygandt, Warfield, 2007, p. 672). Bonds Payable  Bonds basically represent a contract of a promise to pay at a maturity date a sum of money plus a specified rate of periodic interest on the maturity amount. Bonds can be either secured or unsecured. Secured bonds have some pledge of collateral that backs up the bond. An example of this type of bonds is a â€Å"mortgage bond secured by a claim on real estate† (Kieso, Weygandt, Warfield, 2007, p. 673). Unsecured bonds are bonds that do not have any collateral attach to them. Most bonds carry a specific rate of interest whereas others are sold with an implied interest rate at a discount. One can convert some bonds into other securities. No matter what bond a company acquires the terms and conditions of the bond must be disclosed along with the covenants or restrictions on the bond. A company must also disclose any violation on the covenant or restrictions of the bond. In reporting bonds a company must report the bond at its face value â€Å"of its expected future cash flows, which consists of interest and principal† (Kieso, Weygandt, Warfield, 2007, p. 675). The company amortizes any discount or premium of a bond over the life of the bond. This basically is reporting the bond at its face value less the unamortized discount or plus the unamortized premium. General Accepted Accounting Principles (GAAP) requires a company to use the effective- interest method in determining the amortization of a discount or premium of a bond. A company reports the portion of the bond that matures within a year (current portion) as a current liability, and the remainder as a long-term liability on the balance sheet. Notes Payable Notes payable are generally an amount of money a company borrows with a romissory note. Long-term notes are similar and different from bonds in some ways. The similarity is notes payable also â€Å"have fixed maturity dates and carry either a stated or implicit interest rate† (Kieso, Weygandt, Warfield, 2007, p. 685). The difference is notes payable are not easily tradable. A company reports notes payable in a similar fashion as it does bonds. In reporting a note payable a company records the note at its face value of its future interest and principal cash flows. The company amortizes any discount or premium of a note over its life. If a note has no-bearing interest rate the company should report the difference between the face value and the cash received as a discount on the note. This amount one amortizes over the life of the note to interest expense. Capital Leases A company may use capital leases to finance its acquisition of capital assets. In lease financing a company must met the criteria of the Financial Accounting Standards Board (FASB) on capital leases. In this a company must record both a liability, and a related asset on its balance sheet. In reporting capital lease a company reports the lease at its present value of the minimum lease payments. The company allocates these lease payments using the effective interest method to interest expense. This allocation using the effective interest method reduces the lease liability of the company. A company regardless of the type of liability it has must report the interest rate, maturity date, current interest expense, and future interest and principles payments of the liability in its financial statements or notes. A company should also disclose any restrictions or covenants on these liabilities. In disclosing this debt a company should present the debt by major category.

Thursday, November 14, 2019

Significance of Repetition in Our Town Essay -- Our Town Essays

Significance of Repetition in Our Town  Ã‚      Wilder was born in Madison, Wisconsin in 1897 to Amos Parker Wilder and Isabella Wilder.   In 1906, Amos Wilder was appointed American Consul General, and his family moved with him to Hong Kong.   Thornton Wilder only lived in Hong Kong for 6 months, moved back to the United States with his mother, and then in 1911 rejoined his father in Shanghai for a year.   Wilder attended Oberlin College for two years, moved with his family to New Haven, Connecticut, and entered Yale University.   He wrote his first full-length play in 1920, which appeared in the Yale Literary Magazine.   After receiving his B.A. at Yale, he traveled and taught French.   In 1926, he received his M.A. in French Literature from Princeton.   Thornton Wilder effectively illustrates the importance of life’s repetition in Our Town through the cycle of life, George and Emily’s love, and the playing of â€Å"Blessed Be the Tie that Binds.†    Wilder’s show of the cycle of life in Our Town exemplifies the significance of life’s repetition.   In Act I, the beginning of life’s cycle is shown when Dr. Gibbs returns home from delivering twins.   In the act of   â€Å"Love and Marriage,† which follows three years later, the Stage Manager describes children growing up and learning to talk, and people who used to be athletic are finding that they cannot do what they used to do.   He goes on by saying that most young people found that they were ready to get married, and start their families.   So was true with George Gibbs and Emily Webb.   They moved on from being children and were now learning how to be adults.   In Act III, which is placed nine years afte... ...ral sing the song to show the gap between the dead and the living.   â€Å"Blessed Be the Tie that Binds† facilitates the understanding of the play and life.    Thornton Wilder effectively demonstrates the importance of life’s repetition in Our Town through the cycle of life, George and Emily’s love, and the playing of â€Å"Blessed Be the Tie that Binds.†Ã‚   The cycle of life is shown repeating from birth to life to death and back to birth again.   George and Emily’s love is repetitious and unending, even after the death of Emily, which demonstrates the importance of life.   As â€Å"Blessed Be the Tie that Binds† is recurrently heard throughout the play, it serves as a bridge through a void of time or place, which is important in understanding the play.   It is no wonder that Wilder achieved a Pulitzer Prize for his in-depth work of life.     

Monday, November 11, 2019

Gourmet Coffee Research Essay

Using the books and internet, a research regarding buying behavior for gourmet coffee is conducted for the country of France. Certain keywords are used in order to limit the search for the internet. The keywords used include gourmet coffee, France, brewing equipment, buying behavior, and consumption. Using a search engine, there are results that came back and the relevance of each are taken into account. This is because, while there may be several results found, the credibility and relevance are to be inspected when using the internet for research (Levitt & Rosch, 2006). There are also books consulted but relatively few information from both means resulted to an exact data needed to determine the buying behavior in the said country. A summary of the results are shown below. Coffee is, interestingly, served together with breakfast in bowls and is mixed with an aroma of chicory (Eccellente Gourmet Coffee, 2005). Likewise, the quantity consumed for coffee is associated with certain factors, which are identified by Debry (1994) as â€Å"need for a stimulant, preference for strong coffee, coffee connoisseurship, and choice of coffee-roasting shop† (p. 65). In terms of world consumption, France has shown a trend of decline from the years 2000 to 2004 with the only exception for the year 2001 to 2002 (International Coffee Organization, 2005). Relative to the numbers of other European countries, it is among the top consumers. Likewise, there is a growing chain of coffee shops owned by Columbus Cafes and this is a potential market for the equipment to be sold (Bell, 2001). The data gathered from both library and internet research does not produce the ample data required for the purpose of identifying the feasibility of an investment into this market. As of the moment, the only option left is to collaborate with associations or organization of coffee growers or producers in order to obtain the data for financial support for their programs, which is much lower than paying the firms. References Bell, J. (2001). For coffee in Paris, the future is now. Retrieved January 21, 2008, from http://www. allbusiness. com/manufacturing/food-manufacturing-food-coffee-tea/788729-1. html. Debry, G. (1994). Coffee and health. London, England: John Libbey & Company, Ltd. Eccellente Gourmet Coffee. (2005). Did you know? Retrieved January 21, 2009, from http://www. eccellentegourmetcoffee. com/didYouKnow. htm. International Coffee Organization. (2005). World coffee consumption by importing country. Retrieved January 21, 2008, from http://www. fas. usda. gov/htp/tropical/2005/12-05/cofconim. pdf. Levitt, C. & Rosch, M. (2006). The lawyer’s guide to fact finding on the internet. Chicago, IL: American Bar Association.

Saturday, November 9, 2019

Water Pollution in Textile Industry

Reduction In the con. [amount of chemicals used thereby reducing their harmful effects. Reduction of waste concentration by recovery and reuse. Reduction of waste concentration by chemical substitution. Reduction of waste concentration by process modification. Segregation of Fenton of each process. Devising suitable treatment for ultimate disposal, to meet the requirements. To explore the economics related to reuse of treated Fenton.Reduction In waste water volume Reducing the number of washing and use of hot water in washings use of counter current washing use of standing bath in dyeing Use of low Liquor Ratio systems Good house keeping and prevention of leakages and spillages (A reduction of 20- 40 volume of wastewater generated Is possible) Reduction In con. / amount of chemicals Optimum use is necessary, which is not always possible in textile processing industry Textile processing involves heterogeneous interactions between fiber material – solid and chemicals – li quid, solutions or emulsions.Essential operations involved in Textile Processing : Maximum penetration of chemicals into fiber material to achieve desired Interactions. Thorough removal of unused/unfixed chemicals and Impurities from the textile material. Because of the heterogeneity of Interaction, only Limited absorption f various types of chemicals and coolants used for chemical processing onto the textile fiber materials is possible. Reduction of waste con. By recovery and reuse of Recovery of synthetic sizing agents from desiring bath and their reuse.Reactive dyes have very low BODY) Multifunctional reactive dyes for better fixation & less unfixed Use of non-ionic tessellate fatty alcohols and anionic polymerases in place of alkyl phenol tessellates CEO-friendly stabilizers, sequestrates Use of mineral acid in desiring Use of enzymes in various processes Substitution of sodium sulfide for sulfur dyes Disperse- hydrocarbon carriers No or less kerosene in Pigment Printing Partial or complete replacement of printing gums by suitable emulsions Formaldehyde free cationic dye fixing agent, DEEMED, low formaldehyde Low salt dyesReduction of waste con. By process modification Use of Foam technology Use of transfer paper printing Combined processes Automatic dispensing Segregation of drain Many a times it is convenient to segregate the waste water of a particular textile wet process for efficient reuse/ recovery of chemicals or dyes. This leads to economy of the process. However it is utmost necessary to have sufficient concentration of the chemical / dye in the waste water that can be economically recovered and put to reuse. If the concentration is too low or if the chemical is cheap, then this technique s ineffective.Devising suitable treatment for ultimate disposal Depends on mode of discharge of effluent. Balance between the capital cost and running cost of treatment. If disposal is into public sewers, preliminary treatment (screening, grit removal and equaliz ation) followed only by primary treatment with chemical coagulation, flocculation and sedimentation will be necessary. If disposal is directly to stream then primary and secondary treatment is necessary. If disposal is on the agriculture land, primary treatment followed by gypsum treatment for reduction of sodium will be necessary.

Thursday, November 7, 2019

Disk Defragmentation essays

Disk Defragmentation essays Fast, reliable disk performance is mandatory in todays complex information technology world, because system response and virtual memory performance depend on fast disk I/O. unfortunately, common disk fragmentation leads to significant performance degradation. According to one vendor, 58 percent of any I/O operation is disk seek time. So reducing seek time by defragmenting files can play an important part in increasing application performance. How such an intelligent file placement program works and what does it really speed up windowsNT machines? Computer machines play a major and fundamental role in todays world. Almost all applications and studies require a big chunk of work, if not all, to be done on these machines. Thus improving their operation and performance will result in a better throughput and an important improvement of the work. In fact, when they want to improve the operation of a computer running the windowsNT operating system, most people think of adding RAM (increasing memory) or upgrading to a more powerful processor. Recent research studies prove there is a simpler solution : every so often, do a disk defragmentation. This feature, available on windowsNT systems, can more than triple system responsiveness, according to a study by the independent software testing laboratory NSTL Inc., Conshohoken Pa. Almost all operating systems suffer the consequences of files organization on disks, however very few support such a defragmentation software, mainly because their markets are smaller than windows and less appea ling to software developpers. Actually, just by running such a software, both individuals and corporations can enjoy faster system performance. How can this be interpreted? Files or data existing on a computer are stored on non volatile storage devices called magnetic disks; they are usually fragmented into pieces or fr ...

Monday, November 4, 2019

Immigration and British Social Policy Dissertation

Immigration and British Social Policy - Dissertation Example Building social capital 43 4.2. Promoting social inclusion 44 4.3. Ensuring social equality 45 5. Conclusions 46 References 49 List of Tables Table 1. Social cohesion: a social capital perspective 43 Table 2. Social cohesion: a social inclusion perspective 44 Table 3. Social cohesion: a social equality perspective 46 List of Figures Figure 1. Total long-term international migration estimates, UK, 2000–2010. 8 Figure 2. Recent trends in migrants’ flows. 25 Figure 3. Inflows of top 10 nationalities into the UK 25 Figure 4. Overseas nationals allocated a NI number, 2002 to 2006. 25 Figure 5. The conceptual framework of the study. 42 Acknowledgement The author would like to thank †¦ 1. Introduction 1.1. Research background A process of migration of humans between countries and continents, either as a result of difficult circumstances in a homeland or in search of better life, has taken place for centuries. But nowadays, in the era of growing globalisation, this phenome non has become especially outstanding, remarkable by its complex and multifaceted nature. Voicu (2009) defines immigration as â€Å"the act of entering a country, other than one’s native country, with the intention of living there permanently† (p.71). ... According to the United Nation Population Division (2006), in 2005 there were about 191 million migrants (foreign-born persons) in the world: 34 per cent of them lived in European Union (EU) countries, 23 per cent in Northern America, and 28 percent in Asia. Although these figures show that only a relatively small proportion of global population migrate (account of migrants was nearly 2.9 per cent of the total 6.5 billions in 2005), but the current trend in migration is remarkable by its scale and rate of growth, as during last two decades â€Å"the stock of world’s migrants almost doubled† (Wickramasekara 2007: p.3). It is also notable that roughly about 170 million of mentioned above 191 million migrants in the world (in 2005) were migrant workers and their families, i.e. people who â€Å"migrates from one country to another with a view to being employed otherwise than on his own account and includes any person regularly admitted as a migrant for employment† (W ickramasekara 2007: p.4). A majority of European countries also experience an increase of inward and outward flows of migrants, which happens during last two decades as a consequence of significant political and social changes. According to Boswell (2005: p.1), in 2001 net immigration in Europe amounted 3 per 1,000 inhabitants, and the region hosted a population of 56.1 million migrants, in comparing to 40.8 million in North America. These figures, taken along with the UNPD data above, indicate clearly that today’s Europe is a desired point of destination for migrants from every corner of the world, and experts predict further increasing of migrants’ population in European high-income countries, because the labour and skills

Saturday, November 2, 2019

Trifles by Susan Glaspell. NO SOURCE Essay Example | Topics and Well Written Essays - 250 words

Trifles by Susan Glaspell. NO SOURCE - Essay Example This scene stresses on how delicate can be the line between finding out something and staying unknowing. By this time the audience (or the reader) already figures out the motive of the murder, so feels cleverer than heroes of the play. It happens, because we’re shown both worlds: an emotional world of woman’s intuition and a reasonable world of man’s deduction. Men are trying to investigate the murder using logic, looking for evidence like most detective stories teaches us to do. And yet, they’re missing a part of the puzzle – the most important detail. Ladies also do their own investigation, though unconscientiously while helping men. They look at the puzzle from the emotional side, thinking about Mrs. Wright’s live with Mr. Wright (the murdered man), considering if she was happy in this house and if Mr. Wright was a good husband. It feels like they’re lead by some kind of sensual stream, rather than by thinking reasonable thoughts. The decision they make to hide the dead bird is also an emotional decision: it’s against the law to hide evidence, but women sense that will be a right decision. And they come to it together. Both of them are lying in the same way to protect the other woman, again without previous agreement. Just as they instinctively lie about a cat has eaten the