Terry Fox Essays - Terry Fox, Fiction, Sport In Canada, Batman

Terry Fox Terry Fox In Canadian history there are many famous people. In my mind one really stands out among the rest. His name is Terry Fox and he is one of the greatest athlete to run on the face of this planet. Terry discovered he had cancer and then decided to run across Canada. He was a brave man who would take what the world through at him. Running across Canada was his way to show the world that he was not going out with out a fight. Terry Fox was born in Winnipeg Manitoba on July 28 1958 Terry was raised in port Coquintlam, British Columbia. He was very athletic from a young age. When he was in grade eight Terry was rated nineteen out of nineteen on his basketball team. For that first season he was on the court for approximately one minute. This did not affect Terry and did not let it get to him, fore just two years later Terry was the starring player on his team. By the time he graduated he became one of two athletes to receive the schools highest athletic award. Terry knew that aches and pains are common in athlete's lives. At the end of his first year of university there was a new pain in his knee. One morning Terry woke up to see that he could no longer stand up. A week later Terry found out that it was not just an ache he had a malignant tumor; his leg would have to be cut off six inches above the knee. Terry's doctor told him that he had a chance of living but the odds were fifty to seventy percent. He also said that he should be glad it happened now fore just 2 years ago the chance of living was fifteen percent. The night before his operation a former coach brought Terry a magazine featuring a man who ran a marathon after a similar operation. Terry didn't want to do something small if he was going to do something he was going to do it big. "I am competitive" Terry said, "I'm a dreamer. I like challenges. I don't give up. When I decided to do it, I knew it was going to be all out. There was no in between Terry's sixteen month follow up he saw all the young people suffering and getting weak by the disease. He never forgot what he saw and felt burdened to thoughts that died to run this marathon. He was one of the lucky one in three people to survive in the cancer clinics. Terry wrote asking for sponsorship" I could not leave knowing that these faces and feelings would still be here even though I would be set free of mine, somewhere the hurting must stop... and I was determined to take myself to the limit for these causes." Terry got back into sports and joins a wheelchair basketball team. He took on his new challenge as he usually had. Terry made himself strong by pushing his wheel chair. He would push himself along the sea wall of Stanley Park in Vancouver or find a steep mountain of a log road and would go to his hands bled. Two years after Terry stated his training to run, so nobody could see him he ran his first half-mile in the dark. For fifteen months of training and after running 3159 miles his stump was raw and bleeding. Terry ran 101 days everyday he ran 23 miles a day and only stopped for Christmas because his mother asked him. Terry was always determined. One day when his artificial leg broke he hitchhiked home and fixed his leg and ran another 5 miles. He told his mother about his journey to run across Canada his mother told him he was crazy but when she told his father he simple asked "When?" Terry received his sponsorship and on April 12 1980 he dipped his artificial leg in the Atlantic ocean of the coast of St. Johns Newfoundland, there he began to run the greatest Adventure of his life, "I loved it," Terry said. " I enjoyed myself so much and that was what other people couldn't realize. They thought I was going through a nightmare running all day long. People thought I was going through hell. Maybe I was partly, but still I was doing what I wanted and a dream was coming true and that, above everything else, made it all worthwhile to me. Even thought it was so difficult, there was

The Word of the Year for 2012

The Word of the Year for 2012 The Word of the Year for 2012 The Word of the Year for 2012 By Mark Nichol Each year, the major dictionary companies trot out their choice for Word of the Year and its runner-ups, based partly on search frequency and partly on staff consensus. Note that these words are selected not for their staying power Words of the Year often fade into obscurity but for the significance of their usage in a given year. Merriam-Webster’s 2012 Word of the Year is a toss-up between capitalism and socialism, reflecting the controversy and debates about universal health care and discussion about the comparative government systems in the United States and in much of Europe. These words are straightforward except that they’re not: Capitalism is fraught with negative connotations (and not just by those who oppose the system), and many Americans, as an unfortunately lingering artifact of the Red Menace of the mid-twentieth century, confuse socialism (the concept, not the word) with communism and fear both even though the US government system, like many European ones, is irrevocably infused with socialistic components. Dictionary.com’s choice is bluster, which means â€Å"loud, swaggering, often empty boasts, threats, or other comments† an appropriate term, considering the unusually contentious political climate in the United States over the last year. The American arm of the Oxford Dictionaries chose GIF (pronounced â€Å"jif† and standing for â€Å"graphics interchange format†), thanks to the ubiquity of GIFs, simple animations consisting of a looped series of images, employed to humorous effect but also in scientific models and other contexts. They’re not new, but their place in popular culture has recently been elevated by the ease with which they are created. The selection by editors at Oxford University Press’s UK headquarters is omnishambles, which denotes a thoroughly mismanaged situation notable for a chain of errors. The sense is similar to the American English acronyms fubar and snafu, which originated among service personnel inspired with an ironic nod toward the military’s propensity for describing bureaucratic phenomena with abbreviations. (For the record, fubar stands for â€Å"fouled up beyond all recognition,† and snafu is an acronym for â€Å"situation normal all fouled up† except that I’ve substituted fouled for another word starting with f, as do many others who cater to their own or others’ delicate sensibilities when they spell these terms out.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating ConjunctionsAmong vs. AmongstMood vs. Tense

Pulp Fiction Movie Quotes

Pulp Fiction Movie Quotes The story of Pulp Fiction centers around two hit men: Jules Winnfield, played by Samual L. Jackson, and Vincent Vega, played by John Travolta. The movie is both funny and cruel, but  what stands out about the most in Pulp Fiction is its power-packed dialogues. One reason its such a classic is because of its superb acting combined with brilliant dialogue delivery, and when you read Pulp Fiction movie quotes, you can almost hear the voices of the actors inside your head. So sit back and let these Pulp Fiction movie quotes strike a nostalgic chord in you. Jules Winnfield Oh, Im sorry! Did I break your concentration? The path of the righteous man is beset on all sides by the iniquities of the selfish and the tyranny of evil men. Blessed is he who, in the name of charity and good will, shepherds the weak through the valley of the darkness. For he is truly his brothers keeper and the finder of lost children. And I will strike down upon thee with great vengeance and furious anger those who attempt to poison and destroy my brothers. And you will know I am the Lord when I lay my vengeance upon you. If my answers frighten you, then you should cease asking scary questions. Whether or not what we experienced was an According to Hoyle miracle is irrelevant. What is relevant is that I felt the touch of God. God got involved. Hamburgers. The cornerstone of any nutritious breakfast. Hey, thats Kool and the Gang. Well, the way they make shows is, they make one show. That shows called a pilot. Then they show that show to the people who make shows, and on the strength of that one show they decide if theyre going to make more shows. Some pilots get picked and become television programs. Some dont, become nothing. She starred in one of the ones that became nothing. Vincent Vega It breaks down like this: Its legal to buy it, its legal to own it, and, if youre the proprietor of a hash bar, its legal to sell it. Its illegal to carry it, but that doesnt really matter cause- get a load of this- if you get stopped by the cops in Amsterdam, its illegal for them to search you. I mean, thats a right the cops in Amsterdam dont have. Why didnt you say something, Marvin? Slipped your mind? You forgot to mention someones in the bathroom with a goddamn handcannon? Its like a wax museum with a pulse. Play with matches, you get burned. I dont mean any disrespect; I just dont like people barking orders at me. Now, if youll excuse me, Im going to go home and have a heart attack. Well, you gotta have an opinion! I mean, do you think that God came down from heaven and stopped the...  [he accidentally shoots Marvin] Oh man, I just shot Marvin in the face.

Media Ethics - Lawyers Essay Example | Topics and Well Written Essays - 1250 words

Media Ethics - Lawyers - Essay Example A novel tells of a kind and diligent lawyer, married with two children, who work tirelessly to put the evidence together to protect a house cleaner physically abused by his billionaire master. The lawyer shows so much kindness and cares to the client with an intention of helping her get justice. Due to the closeness, and the problem the lawyer is facing at home with the wife, the lawyer falls in love with the client and they engage in a sexual relationship. In the movie, Mr. Shawn exhibits a series of unethical activities through bribing the witness to lie to the court to set free individuals involved in crime. Most states have established clear rules that make bribing of witnesses or potential witnesses a crime against the state. For instance, in California, section 137(a) of the Penal Code emphasizes that an individual who offers, gives, or makes a promise of any form of bribe to a witness or another individual that is to be called upon to testify in relation to a given case, to convince them to a certain agreement or understanding commits a felony (National Council of State Legislators, 2015). Shawn bars the truth from the court from obtaining the truth and deceives the court to let an individual get away with a crime. Shawn’s actions go against the code of ethics that upholds honesty, as he tried to influence the decisions of the judge by attempting to bribe him. On the other hand, the lawyer in the novel also acted outside the code of ethics by engaging in a sexual relationship with the client.

Sensory Perceptions Essay Example | Topics and Well Written Essays - 500 words - 13

Sensory Perceptions - Essay Example A person’s knowledge will determine if he perceives information on people or things as accurate or inaccurate (Robinson, 1994). Perception refers to people’s sensory knowledge of the surrounding and entails both actions in reaction to stimuli or detection of environmental stimuli. Perceptual processes enable humans to acquire information about elements and properties of the surrounding, and also enable individuals to operate within their surroundings. The perceptual processes determine the accuracy or inaccuracy of a person’s sensory information. In addition, interpretation is created to divulge relationships, and meanings of people’s natural and cultural heritage, through involvement with landscapes and sites, artifacts, and objects. It also depicts how people perceive different circumstances through beliefs and thoughts. Interpretation helps people to believe whether sensory information is accurate or inaccurate (Robinson, 1994). The factors that may play a part in determining the accuracy of sensory information include reliability of observed facts, source of data and cognitive capacity, and the brain and interpretation of received data. The reliability of observed facts will play a role in determining if sensory information is accurate. Receiving sensory information through precise observations will give information and facts that are essential for accurate sensory perception or thinking connection. Also, source of data and cognitive capacity contributes to the accurateness of sensory information. The source of information or data should be got through the sense of touch, sight, smell, and hearing to acquire precise sensory information (Foster, 2000). An individual’s senses must be extremely sensitive to function like gauges, lenses, particle detectors, gauges, and amplifiers to nourish the brain to create accurate sensory perception of the received information. The brain and interpretation of received data also determines

Suburb and United States Essay Example for Free

Suburb and United States Essay The Suburbanization of North America although not commonly realized, is indeed one of the most striking features of the 20th century. For North Americans this process has changed where we live and how we live. No longer is the city and countryside completely separate, rather for many of us, these two ideas have formed together into a new urban environment. More people today live in suburbs than cities, and these entities have continued to meld, amalgamate, separate, conjoin and coexist. Consequently, a study of Suburbia and its origins is often subjective. A common definition of a suburb is â€Å"a community within a commuting distance of a central city. † However, this statement doesn’t always hold true as someone who lives in Hamilton or Guelph and commutes to Toronto every day for work probably do not consider themselves residents of Toronto. Massive areas of continuous urban development like Megalopolis in the American north east and southern California are the result of the massive move towards suburbs. The question still remains as to whether suburbs will continue to work for us. The relative prosperity of North America and cheap oil of the 20th century are what allowed suburbia to happen. As for the question of whether Suburbia will continue to remain as the dominant form of living on this continent, only time shall tell. More importantly, it is important to understand the origins and magnitude of Suburbia up to this point in time if one is truly to be prepared for the possible challenges of the future. Although the automobile suburb did not come about to until the 1920s in North America it is important to understand the pre-existing conditions, history and factors that lead to the first ‘modern’ suburbs. Both the United States and Canada were founded as rural colonial hinterlands. Despite the importance of the early towns and cities, at the time of the American Revolution, only one in twenty citizens lived in an urban setting. Alas, the United States was a rural nation of farms, plantations and men living on the frontier. It was in this rural setting that the American mindset was born. Frederick Jackson Turner’s 1893 â€Å"Frontier Thesis† claims that the innovative and individualistic mindset of the archetypical American is a result of the nation’s experience on the western frontier. Consequently, one can see the appeal of the individualistic and country living experience that suburbs would later offer. Despite this rural ideal, the 19th century and industrial revolution witnessed a massive movement towards the industrial city. Much like the future development of suburbia, early industrial expansion was unplanned and chaotic. By 1890 there was 160,000 miles of railroad tracks in the United States and cities like Chicago and New York’s population were exploding as a result of natural increase and millions of immigrants arriving from Europe. These American industrial cities became overcrowded, dirty and miserable for most of the working class. The industrial American city began to resemble its English counterparts from across the Atlantic. Indeed the description of ‘Coketown’ from Charles Dickens’ Hard Times had become migrated across the ocean onto North American shores. The dissatisfaction that came from living in Industrial cities manifested itself in several ways. Firstly, it should be noted that most of these cities were walking cities and main means of transportation was walking from place to place for the poor. Consequently, everything from industry to residences was relatively close to each other and the central business district or CBD. The City Beautiful movement, Sir Ebenezer Howard’s Garden City movement and the creation of Central Park in New York are all examples of yearning for green space and connectedness with nature. These projects and ideas were not only concerned about aesthetics, but rather, they were concerned with promoting social order, civic virtue and increasing the quality of life. So it was that the country and nature would penetrate into the borders of urbanism during the mid to late 19th century. However, as certain technologies became available it would be the country that would begin to be breached by Urbanism. In actuality, the first suburbs were established well before the mass or rapid transit of the late 19th century. Wealthy merchants of the 18th century established the first suburbs in London when they built their second homes within a carriage ride from the city. â€Å"Soon many of these merchants were living permanently outside the cities where their businesses were located. They were creating the first true dormitory suburbs†¦small communities in a near-rural setting. † Horse car suburbs no further than a 30 to 40 minute carriage ride from city were available to the wealthier of citizens whom could afford the 15 to 25 cent round trip fares. Frank Sprague’s perfection of the electric street car in 1888 facilitated a massive suburban explosion of â€Å"streetcar† suburbs. Although considerably more compact in land usage as later suburbs will be seen to use, â€Å"street car† suburbs would lead the charge in centrifugal movement of cities. Established closely to rail lines these residences would provide detached housing that would be impossible for the middle class within the city. Unlike our modern suburbs of today, these developments had little in the way of services. Consequently, people went home to sleep and be with family, as the residents of these new ‘street car’ suburbs’ affairs were all but entirely within the city. There were positive and negative consequences to the massive suburban growth created by the street car. Firstly, the electric street car allowed for someone to live up to ten miles away from the city core and still get to their place of business within 30 minutes. Furthermore, factories like the steel plants in Gary Indiana could now be established outside the city core on ripe land or ‘greenfield sites. This suburbanization of industry â€Å"encompassed a progressively broader cross section of groups, with the result that there began to emerge a differentiation of suburban neighborhoods according to occupation and income. † The massive exodus of middle class citizens from the downtown area changed the way its space was utilized, focusing on non-residential uses of land. Some 80,000 new residenc es were built in Chicago from 1890 to 1920, this massive centrifugal movement of people created opportunities for commercial development along rail junctions. This ultimately had the effect of ending the simple city structure with a single focal point. Before the advent of the automobile era, these street car suburbs of the late 19th and early 20th century had a massive effect on shape and character of a city as the rail lines became the arteries for all commercial, residential and industrial development. The period of suburban infill starting in the 1920s was a result of the success of the internal combustion engine and the industrial processes pioneered by Henry Ford. The aforementioned desire to live the country life and escape the wretches of urbanism did continue into this new period. In fact, the versatility of the car or bus over rail would increase the numbers of people who would and could make a life in suburbia as opposed to the city. Two important components were necessary for the new automobile suburb. The first necessary component was the infrastructure, and chiefly among it, roads. The 1916 Federal Aid Roads Act had the design of making States build and maintain interurban highways, and the subsequent 1921 act helped to provide funds for integrating a long-distance network. Secondly, people needed affordable personal vehicles. Henry Ford’s assembly line production methods had the benefit of greatly improved productivity. Utilizing these methods and economies of scale, Ford was able to lower the price on the model T from 22 months’ average pay in 1909 to only 3 months’ pay by 1925. This had the effect of putting 27 million cars on the road by the end of the 1920s in the United States. The rise in investment for automobiles and roads was tremendous during the 1920s and 1930s, but also remarkable was the lack in investment in mass and rapid transit.

Fadia Faqirs Pillars of Salt and Leila al-Atrashs A Woman of Five Sea

Fadia Faqir's Pillars of Salt and Leila al-Atrash's A Woman of Five Seasons The portrayal of the Arab woman has always been through several different perceptions. Some believe that these women are weak, dependant and victims of a hyper patriarchal tradition and culture. They live their lives as if caged from one man to another. First it is their father and brothers and then their husbands and sons. It is true that Arab women do live within patriarchal traditions and cultures but the same can be said for majority of the women around the globe. A much more accurate perception can come only through the realization that what popular Western concepts conceive as women liberation and independence does not necessarily apply to every women around the world. One must understand the culture, religion and traditions and history of a people to know what their ideas regarding concepts such as liberation and independence are. In the west for example women were allowed to vote relatively recently compared to Muslim women who were allowed to vote over fourteen hundred years ago, the same could be said for owning businesses and property and the right to a career. One of the most popular beliefs in the Western world today regarding oppression is that women in Arabia are sexually controlled by their men. This has been brought about especially by the concept of the Hijab as being one of the channels to control women’s sexuality and freedom. It can be argued that in various cases this is true but one cannot commit such a grave injustice and put all Arab women under one umbrella and stamp them as sexually oppressed. The fact is that the Middle East is a region where many states, cultures and identities exist. The novels that we have read are a refl... ...nary’s removal to the government, is where her victory lies. Whereas the relationship between Maha and Harb is one of passion and love, Ihsan and Nadia are the complete opposite. Nadia hates how Ihsan looks at her as a woman always and never a person. She struggles to prove her capability of being an individual and forming an identity of her own that is separate and goes beyond Mrs. Natour. She proves that she can ‘think and feel’ for herself and by herself. In the West where we have women out on the streets rallying for equality between men and women, fighting in the armies, present in the workforce, these victories may seem minute. However if one pays close attention to social structures and social norms in different cultures one can realize that this challenging and questioning is as important and holds as much weight as getting equal wages for women in America.

“500 Days Of Summer” Film Essay

Non-verbal communication plays a key role in signifying the status of Tom and Summer’s relationship. Provide depth examples of how proxemics, eye contact, touch, and chronemics are articulated in the film. Interpersonal communication skills provide the tools to make a foundation for friendships and romantic relationships. Conflict and nonverbal communication are looked into with more depth in interpersonal relationships. In the movie 500 Days of Summer, audiences a lot of nonverbal communication. The movie shows characters Tom Hansen and Summer Finn during their attempts to build a relationship. Tom and Summer’s experiences shows issues such as conflicts within a romantic relationship, and nonverbal communication. In 500 Days of Summer, nonverbal communication signified a great deal between Tom and Summer. One example of nonverbal communication is when Tom reached to hold Summer’s hand in public, but Summer moved her hand quickly away from his, so that they wouldn’t hold hands. Not only was she letting him know she did not want to show affection in front of anyone, but she was stating her loss of interest in him romantically. However, moments such as this were evidence of mixed messages Summer usually showed to Tom. She did keep physical intimacy with him. However, she did not want to publicly establish a romantic relationship with him. Then again nonverbal messages are more easy to change and mean another than verbal meanings. A smile can express comfort or just being happy or smiling because someone else in smiling at you. Another example that of non verbal communication that showed, is when Tom and Summer went to the store and they were flirting with each other and playing the roles if they were all ready living together. The Proxemics in that chosen area gave them the opportunity so show more affection with each other. They had a depiction of the future they could have with one another. To go more into depth they were already a lot of problems that were going on between Tom and Summers relationship. There were many nonverbal cues between Tom and Summer. A lot of problems came in to play when one of them confused or  misinterpreted the others nonverbal communications. All in all, relationships are built upon building blocks of many subjects. In the movie 500 Days of Summer, one can see the nonverbal communication through out the whole movie. People will see Tom and Summer’s example of how relationships are able to form, as well as how relationships can be terminated from the non verbal communication skills with many other communication problems.

Denim Finishing Company Case Essay

Mrs. Kelsey Bowser using the ABC method decided to use the number of garments as the cost driver of the change-over costs. Nevertheless, I argue that this was not the best possible choice. I will try to defend my point using the following example. Let’s assume that Guess Who Jeans demands 600, not 500 garments per shipment. Although the number of garments changes, the total change-over costs would stay the same, because no additional retooling of the machine would be necessary. The whole change-over process takes 3 hours regarding if the number of garments is 200, 500 or 800. Furthermore, let’s strictly theoretically assume that the company is able to achieve some extra capacity and one batch is now composed of 150 garments instead of 100 garments. Still, although the total number of garments would vastly increase, the change-over costs would be altered only partially. The opportunity cost measured as a lost contribution margin would slightly increase, but the out-of-po cket costs would stay the same, as the wages of the employees and supplies costs will not change. Thus, it is clear that the number of garments is not the proper cost driver for the change-over costs. In my opinion the number of shipments would be a much better cost driver for the change-over costs. Regarding the number of garments or the number of batches Guess Who Jeans demands every shipment requires the change-over costs to be incurred twice. For instance, if 99 shipments were made, the total change-over costs would equal $351 * 198 = $69,498, because two change-overs ($702) would not have to be undertaken. Thus, the number of shipments clearly drives the analyzed costs. Unlikely the previous example with the number of garments per batch increasing to 150, the number of shipments fully ‘drives’ the change-over costs. Every time the number of shipments rises or falls, the change-over costs change by the full amount of the two per-changeover costs which properly reflect the real situation. Using such a cost driver may be problematic when the allocation of the chang e-over costs is analyzed. Nevertheless, I argue that those cost should be solely allocated to the propriety denim finishing. The demand for the stonewashing services exceeds the company’s capacity. Thus, if the Guess Who Jeans’ offer was declined, the company would use the whole capacity for stonewashing. However, if the offer was accepted the stonewashing processes would be somehow ‘interrupted’ by the propriety denim finishing. Each ‘interruption’, and therefore each shipment would require incurring the change-over costs twice. No factor connected with stonewashing ‘drives’ those costs. Regarding the number of batches or garments used in the stonewashing process each shipment necessitates the cost of $702. Therefore, I believe this cost should be associated with every shipment done by Guess Who Jeans. In Appendix A I present the product profitability analysis using the number of shipment as the cost driver. Moreover, Mrs. Kelsey Bowser claims that the change-over costs should be treated as product-sustaining costs. Nevertheless, I believe her opinion is wrong. I believe these costs should be on the batch level in the cost hierarchy. Hence, I believe the initial analysis undertaken by Mrs. Bowser was correct, although the cost driver she selected was improper. Product-sustaining level costs could be defined as ‘activities that are needed to support an entire product line but are not performed every time a new unit or batch of products is produced’ [Hilton 2010]. Although the first part of the definition applies to the change-over costs, it is clearly not the case when the second part of the definition is concerned. The change-over costs have to be incurred every time the shipments is delivered and the propriety denim finishing has to be done. Therefore, I believe these costs should be rather placed as the batch-level costs in the cost hierarchy. Batch-level costs are believed to ‘arise from activities performed once for each batch or lot of products’ [Zimmerman 2011]. Since the change-over costs need to be incurred every shipment, placing them at this level in the hierarchy seems reasonable. 2. It is clear that before accepting the proposal several nonfinancial issues have to be considered in order to make a reasonable decision. First, the management should think how accepting the Gues Who offer would affect the relations with the other clients. Since Guess Who requires the Denim Finishing Company not to offer the particular type of finish to other customers, it is very likely that relations with other firms will worsen. The Denim Finishing Company has been cooperating with many companies for a long time. Therefore, those companies may dislike the fact that the new client receives the special treatment, while such benefits could not be observed in their case, even though they have been the customers for ages. Consequently, the Denim Finishing Company’s reputation may shrink and furthermore the firm may lose some of its customers that it had long term relations established with. Accepting the Guess Who offer, as mentioned before, would require the Denim Finishing Company to offer the certain time of finish exclusively to Guess Who. Hence, the firm would be prohibited from providing other companies with this service. Before making the decision it should be analyzed if that could lead to potential losses in the future. For instance, although cooperating with Guess Who may be beneficial, the potential gains from offering that type of finish to other clients could be higher. If so, the Denim Finishing Company should rather provide the service to other firms. Naturally, before making such a decision it has to be determined if other firms would require the Denim Finishing Company to offer the service exclusively to them, like it is the case for Guess Who. Offering exclusive service to one company may result in other companies’ (not only potential clients as mentioned in the previous paragraph, but also current ones) demands for exclusive treatment. If other clients, especially those who have been cooperating with the Denim Finishing Company for a long time, realize that it is possible to receive such a special treatment, they would likely claim for it too, as it could give them a competitive advantage over other firms in their industry. Thus, the Denim Finishing Company would undoubtedly face a big problem. It theoretically could increase the prices for the firms that demand exclusive service, but it could lead to losing those clients. Accepting or declining the Guess Who offer may also result in potential conflicts within the firm that have to be considered. For instance, Bruce Farrand who is against the offer may be so determined in defending his point of view that if the offer is accepted, he will decide to terminate his employment. However, he might be so valuable for the company that the gains from the cooperation with Guess Who would not compensate for the value added by Mr. Farrand. Moreover, some other conflicts could arise in the company after deciding either. Before making the decision it would also be recommended to analyze the potential influence the service offered to Guess Who could have on the machine. Since providing the finish would require constant and often retooling of the machine, it could negatively affect the lifetime of the machine. What is more, it is possible that the quality of services done by the machine would shrink because of those often changes. Hence, the satisfaction among clients could diminish and the high cost of purchasing new machine would have to be incurred soon. It also cannot be forgotten that the current demand exceeds the firm’s capacity and some of its clients already use services provided by other companies. Thus, if the Denim Finishing Company’s has even less time for stonewashing, these clients can shift to competitors. Finally, it should be estimated what potential nonfinancial benefits could cooperating with Guess Who bring to the Denim Finishing Company. Guess Who is considered to be a company that offers innovative and premium products. Thus, being an important business partner of such a firm could have a positive impact on the Denim Finishing Company’s reputation. Consequently, it could attract new clients and encourage more companies to cooperate with the Denim Finishing Company. Moreover, successful cooperation with Guess Who Jeans could lead to extending the business relations with that company. For instance, it could outsource more of its production to the Denim Finishing Company. 3. If I were Tom Corcoran, I would undoubtedly have a few questions for the controller. First, I would ask about all the problems mentioned in the two previous questions. As mentioned before, I believe that Mrs. Bowser did not place the change-over costs at the right level in the cost hierarchy. Hence, I would like to get to know why she decided to treat them as product-sustaining costs, while there are a lot of arguments supporting the idea to treat them as batch-level costs. Furthermore, the cost driver chosen by Mrs. Bowser is highly doubtful. I would require the explanation how and to what extent in her opinion the number of garments ‘drives’ the change-over costs. Since I believe the number of garments is not the right cost driver, I would ask Mrs. Bowser for some other type of profitability analysis, such as the analysis presented in Appendix A. The analysis presented at the meeting by the controller could be misleading. Both Exhibit 3 and Exhibit 4 present data that is in my opinion inaccurate. Moreover, as it was analyzed in the second question accepting or declining the offer could lead to multiple nonfinancial outcomes that may play a significant role on the company’s profitability. Hence, I would ask if such factors have been analyzed and if so, what possible impact they may have. I also believe that Tom Corcoran would be most interested in the total profit his company would have under both scenarios. Analyses presented at the meeting, as valuable as they might be, do not contain such information. For instance, they do not include the facility-sustaining costs that the Denim Finishing Company has to incur. Hence, it would be recommended to present Tom Corcoran with the yearly profit the firm may earn. Moreover, I would ask Mrs. Bowser about the accuracy of her assumptions in Exhibit 4. She estimates that the costs of the proprietary process, as well as the price paid by Guess Who Jeans wi ll not change during the year. However, it may not necessarily be the case. The analysis relies on historical costs that may not be appropriate for the future estimations. Thus, I would like to know if Mrs. Bowser took that aspect into account. Another question would regard the overhead rates of the batch- and unit-level costs. The rates were estimated when only stonewashing was done. However, accepting the offer from Guess Who Jeans would require retaining from using the machine for 600 hours. This could likely result in different overhead costs and consequently different overhead rates. The batch-level utility cost can be particularly problematic. It is ‘driven’ by the machine hours and as previously mentioned the machine is not used for 3 hours before and 3 hours after the shipment. Furthermore, the case makes it unclear whether drying is also performed by the Unit #4. The per-garment utilities cost includes 3 hours for washing and 3 hours for drying. However, when the change-over is undertaken, the washing is not performed, because the machine cannot be used. Therefore, during the change-over the utilities cost is possibly lower. This is especially important for the opportunity cost analysis. Since the case is lacking information explaining the problem, if I were Tom Corcoran I would like to clarify it. Finally, I strongly believe that it would also be necessary to ask Mrs. Bowser about the facility-sustaining costs. Such costs are ignored in the controller’s analysis. Nevertheless, they still affect the company’s profitability. Hence, I would like to get to know how big those costs are. Moreover, the facility-sustaining costs could also be somehow influenced by the possible cooperation with Guess Who Jeans. For instance, the security or insurance costs could rise, since the service is supposed to be offered exclusively to that particular client. Therefore, the analysis of the capacity-sustaining costs would also be useful. To sum up, if I were Tom Corcoran I would have many doubts about the controller’s analysis. I would probably ask her to prepare yet another presentation that includes my suggestions. However, if I were to make the decision, I probably would accept the Guess Who Jeans’ offer. The analysis in the Appendix A, although it does not include nonfinancial factors and may not properly reflect all the costs, clearly shows that such a scenario leads to increased profits. 4. Activity-based costing is undoubtedly a useful tool that could help the management to make the optimal decision. It is much more accurate that the traditional costing systems. Distinguishing various activities and determining cost drivers relating to them helps to more precisely allocate the costs. Using one cost driver for all the amount of the overhead could create the situation where the indirect costs are not really ‘driven’ by the particular cost. For instance, although direct labor hours might to some extent determine the value of the overhead, the influence may only be partial, especially regarding certain products. Using various cost drivers for various activities largely eliminates this problem. What is more, selecting particular cost drivers for respective activities enables ‘taxing’ certain activities. This internal tax system gives an incentive to reduce certain costs and therefore improve the company’s efficiency. For instance, if machine labor hours are chosen as a driver for the production activity there is an impulse to lower the number of machine labor hours which consequently results in decreased value of overhead, lower costs and higher profits. Under Activity-Based Costing the share of costs allocated directly to the products increases. Thus, the company better understand where its overhead costs go to. It enables the firm to identify the products that are not profitable and undertake relevant actions, such as decreasing costs, raising the price or withdrawing the product. However, the cost hierarchy helps to make such decision regarding not only particular products, but also batches and product lines. This undoubtedly allows making decisions that are more profit-maximizing. Moreover, in the ABC the practical capacity is used. Therefore, it is possible to determine the unused capacity. Diminishing the unused capacity is definitely helpful in maximizing the profits of the company. Hence, Activity-Based Costing provides the management with the information necessary to make optimal decisions. To compare, the traditional costing systems do not give such a possibility. However, the ABC method also has some flaws that may result in making a non-optimal production decision. Some of those disadvantages could be observed in the previous questions. First, the system is believed to be complicated. As noticeable in the first question choosing the proper cost driver for the particular activity might be problematic. Selecting the wrong driver could lead to biased results and consequently the decision that is not profit-maximizing. Furthermore, trying to maintain the cost hierarchy may also be difficult, as shown in the example of Mrs. Bowser from the Denim Finish Company. The results when the costs were determined as the batch-level where completely different than when they were analyzed to be product-level. Thus, such easily made mistakes could result in a non-optimal decision. Furthermore, as it could be seen in the second question Activity-Based Costing does not include any nonfinancial measures. Thus, even though pure financial values may show that a particular decision is profit-maximizing, it might not necessarily be the case. Other factors, such as e.g. loss of reputation could actually result in decreased profits. Finally, the ABC method requires gathering data from the whole company, often through interviews. Hence, there is a relatively big possibility that collected data is not perfectly accurate. To sum up, the Activity-Based Costing method is quite reliable tool in making optimal production decisions, especially compared to the traditional costing systems. However, the system has to be carefully planned and implemented, because any mistakes could lead to inaccurate results. Choosing the wrong cost driver and improper assignment of the costs in the cost hierarchy may result in undesired errors. Furthermore, as useful as the ABC is, the management cannot rely solely on financial values provided by the method. Before making the decision all nonfinancial factors have to be considered. Only such a consideration combined with the information supplied by the properly designed and applied Activity-Based Costing system can lead to the optimal production decision. 5. The marginal costing analysis may undoubtedly be a useful tool in making an optimal decision. However, it has to be used carefully, because some of its suggestions may be misleading. This could also be observed in the analysis presented by Mrs. Bowser. The concerns are somehow parallel to the questions raised before. First, the marginal costing analysis does not include any nonfinancial factors. Hence, although the particular activity may seem profitable, it might not necessary be true. Second, the analysis is based on the historical, not the actual costs. The actual costs and price that Guess Who Jeans would be required to pay may differ over the time. Similarly, the application of the overhead depends on the estimates rather than the actual values. Thus, over or underabsorption may happen. Moreover, as mentioned before, after accepting the offer the overhead rates could change. Thus, the costs provided by the controller in the analysis might be inaccurate. As pointed out in the previous question the case is lacking the information about the possible decrease in the utilities costs during the change-overs. If that was true, the opportunity cost associated with the lost contribution margin on sales of 70,000 stonewashed garments would considerably increase. Considerably, the incremental profit from accepting the new offer would diminish. Another problem with Mrs. Bowser’s analysis, as well as with all the marginal costing analyses is that they do not include the costs that do not change with the unit volume. However, such costs could also influence the decision. Although the analysis presented by the controller shows that accepting the offer would be highly profitable, the figures would not look so vastly appealing if the amount of capacity-sustaining overhead was included in the Exhibit. Furthermore, the presented analysis is only a short-term one. Nevertheless, before making a strategic management the management also has to cons ider the long-term perspective. The analysis shows that in the certain year the incremental profits from accepting the Guess Who Jeans’ offer would equal some particular value. The analysis only includes one year though. In the following years the profits could be lower and thus declining the offer could actually be a better decision. For instance, imagine that Guess Who Jeans needs the propriety denim finishing services for its new products that are just to be introduced to the market. The client may expect the high demand for the new product in the first year. However, in the following years the demand for the product, and consequently for the Denim Finishing Company’s services may shrink. Finally, the marginal costing analysis includes only one-case scenario. It assumes that the projected and the actual number of shipments will be equal. However, it is not certain if that will happen. If some unexpected events happen the marginal costing analysis will not properly reflect the real situation. It cannot be forgotten that the marginal costing analysis is a simple and straightforward tool that can support the decision making. It is particularly useful when two products or divisions are to be compared. Moreover, it can give the management the basis for analyzing the opportunity cost of declining the Guess Who Jeans’ offer. However, the marginal costing analysis should be used carefully. I believe it should be treated as a supportive instrument for decision making rather than the major source of information. Hence, if the controller alter a few things, the analysis could help to make the optimal, profit-maximizing decision.

Assassin Bugs in the Garden

Assassin Bugs in the Garden Assassin bugs get their name from their predatory habits. Gardeners consider them beneficial insects because their voracious appetites for other bugs keep pests under control. All About Assassin Bugs Assassin bugs use piercing, sucking mouthparts to feed and have long, slender antennae. A short, three-segmented beak distinguishes Reduviids from other true bugs, which generally have beaks with four segments. Their heads are often tapered behind the eyes, so they look like they have a long neck. Reduviids vary in size, from just a few millimeters in length to over three centimeters. Some assassin bugs seem rather bland in brown or black, while others sport elaborate markings and brighter colors. The front legs of assassin bugs are designed for catching prey. When threatened, assassin bugs may inflict a painful bite, so be careful handling them. Classification of Assassin Bugs Kingdom – AnimaliaPhylum – ArthropodaClass – InsectaOrder – HemipteraFamily – Reduviidae The Assassin Bug Diet Most assassin bugs prey on other small invertebrates. A few parasitic Reduviids, like the well-known kissing bugs, suck the blood of vertebrates, including humans. The Assasin Bug Life Cycle Assassin bugs, like other Hemipterans, undergo incomplete metamorphosis with three stages- egg, nymph, and adult. The female lays clusters of eggs on plants. Wingless nymphs hatch from the eggs and molt several times to reach adulthood in about two months. Assassin bugs living in colder climates usually overwinter as adults. Special Adaptations and Defenses Toxins in the assassin bugs saliva paralyze its prey. Many have sticky hairs on their front legs, which help them grasp other insects. Some assassin bug nymphs camouflage themselves with debris, from dust bunnies to insect carcasses. Assassin bugs do whatever it takes to catch a meal. Many employ specialized behaviors or modified body parts designed to fool their prey. One termite-hunting species in Costa Rica uses the dead termite carcasses as bait to attract live ones, then pounces on the unsuspecting insect and eats it. Certain assassin bugs in southeast Asia will stick their hairy front legs in tree resin, and use it to attract bees. Range and Distribution of Assassin Bugs A cosmopolitan family of insects, assassin bugs live throughout the world. They are particularly diverse in the tropics. Scientists describe 6,600 distinct species, with over 100 types of assassin bugs living in North America.

Converting Numbers Into Words Using JavaScript

Converting Numbers Into Words Using JavaScript Lots of programming involves calculations with numbers, and  you can easily format numbers for display by adding commas, decimals, negative signs, and other appropriate characters depending on the kind of number it is. But youre not always presenting your results as part of a mathematical equation. The Web for the general user is more about words than it is about numbers, so sometimes a number displayed as a number isnt appropriate. In this case, you need the equivalent of the number in words, not in numerals. This is where you can  run into difficulties. How do you convert  the numeric  results of your calculations when you need the number displayed in words? Converting a number into words isnt exactly the most straightforward of tasks, but it can be done using JavaScript that isnt too complex. JavaScript to Convert Numbers Into Words If you want to be able to do these conversions on your site,  you will need a JavaScript code that can do the conversion for you. The simplest way to do this is to use the code below; just select the code and copy it into a file called toword.js. // Convert numbers to words// copyright 25th July 2006, by Stephen Chapman http://javascript.about.com// permission to use this Javascript on your web page is granted// provided that all of the code (including this copyright notice) is// used exactly as shown (you can change the numbering system if you wish) // American Numbering Systemvar th [,thousand,million, billion,trillion];// uncomment this line for English Number System// var th [,thousand,million, milliard,billion]; var dg [zero,one,two,three,four,five,six,seven,eight,nine]; var tn [ten,eleven,twelve,thirteen, fourteen,fifteen,sixteen,seventeen,eighteen,nineteen]; var tw [twenty,thirty,forty,fifty,sixty,seventy,eighty,ninety]; function toWords(s){s s.toString(); s s.replace(/[\, ]/g,); if (s ! parseFloat(s)) return not a number; var x s.indexOf(.); if (x -1) x s.length; if (x 15) return too big; var n s.split(); var str ; var sk 0; for (var i0; i x; i) {if((x-i)%32) {if (n[i] 1) {str tn[Number(n[i1])] ; i; sk1;}else if (n[i]!0) {str tw[n[i]-2] ;sk1;}} else if (n[i]!0) {str dg[n[i]] ; if ((x-i)%30) str hundred ;sk1;} if ((x-i)%31) {if (sk)str th[(x-i-1)/3] ;sk0;}} if (x ! s.length) {var y s.length; str point ; for (var ix1; istr.replace(/\s/g, );} Next,  link the script into the head of your page using the following code: var words toWords(num); The final step is to call the script to perform the conversion to words for you. To get a number converted to words you just need to call the function passing it the number you want to convert and the corresponding words will be returned. Numbers to Words Limitations Note that this function can convert numbers as big as 999,999,999,999,999 into words and  with as many decimal places as you like. If you try to convert a number bigger than that it will return too big. Numbers, commas, spaces, and a single period for the decimal point are the only acceptable characters that can be used for the number being converted. If it contains anything beyond these characters, it will return not a number. Negative Numbers If you want to convert negative numbers of currency values to words you should remove those symbols from the number first and convert those to words separately.

The engineering industry in The Philippines and Cambodia Assignment

The engineering industry in The Philippines and Cambodia - Assignment Example This increase necessitated the increase of engineers to handle the large importation and technological development. Survey indicates that compared to other industries in the country, the Engineering and architectural industry occupies over 25% of the market share making it the leading industry in terms of growth and development (Philippines Statistics Authority, 2012). The demand for engineers in this country is very high due to the reasons mentioned above about their trends. The universities however are now able to almost meet the demand with them producing over 40,000 engineers every year which has ensure that the demand is met almost to the full capacity required which is a positive thing. The company is continuing to expand its manufacturing and hence continues demanding a lot of engineers. Engineers in Philippines are required most in the categories of mechanical engineering as well as electric and electronic engineering. The rest of the engineering specializations such as the metallurgical engineering, the material as well as the industrial engineering are also required though not in large numbers as such. Cambodia has for a long time been affected by poverty and civil war negatively affecting the development of the industries. The current situation of the country is that various development projects have started to be funded by institutions such as World Bank and hence demanding an influx of engineers. The engineering industry has therefore started being on the rise with the increase in demand of even students in their last year of engineering education. According to The Editor of The New Economy, (2012), the civil engineering has been among the most engineering departments with the highest demand and whose work is being seen at the moment. The civil engineers are rising to be involved in planning and development of dams, referral hospitals, and roads among other types of constructions. On the increase are the electric