Exam Summary free essay sample

As guaranteed, here is some data about the INFS2621 Exam Format. I additionally need to accept this open door to thank all of you especially for being such a tremendous class! I trust you have appreciated the course and taken in a ton I positively have delighted in showing you as a gathering. 1. The Exam is of 2 Hours span. Absolute number of inquiries : 5 Questions, each with sub-parts. Answer each of the 5 Questions. 2. Not all inquiries are worth equivalent imprints. Imprints accessible for questions and question sub-parts are appeared on the Exam paper. 3. All out imprints accessible 100 MARKS. The test is worth 45% of the all out imprints for the course. 4. There will be no numerous decision questions. 5. The arrangement of the inquiries will be based around clarifying/explaining ideas introduced in: 5. 1 Brief contextual analyses 5. 2 Diagrammatic portrayals 5. 3 Quotes from the course reading. Kindly recollect you will be required to show your comprehension of the materials which we have shrouded in INFS2621 and not just recurrent what you have perused in the notes. We will compose a custom paper test on Test Summary or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Learning results 1. ) Demostrate a decent comprehension of fundamental issues in Enterprise framework 2. Clarify the extent of normal Enterprise framework (MM ,SCM, CRM, HRM, Procurement-obtaining of products and ventures) 3. ) Explain the difficulties in usage of big business framework and the effects on association 4. ) Describe the determination, obtaining and usage of ES ERP †Enterprise Resource arranging frameworks coordinate inward and outside administration data over the whole association , grasping money, assembling, deals and administration, client relationship the board, Software and Vendor choice Key words ERP buy process * Vendors research * Request for bids(RFB) * Contractual understanding Discussion question 1. ) As Welch’s food limited the sellers in their mission to buy ERP examine the means Welch’s Foods took to get the best cost? 2. ) Describe the segments of TCO(total cost of proprietorship) and why it is hard to use in looking at ERP frameworks. 3. ) Defined and recorded useful necessities is a piece of the offer procedure. Talk about why this would be advantageous in the determination of an ERP framework regardless of whether an offer isn't required.

Similarities of Different Styles of Writing Free Essays

Title: Similarities of Different Styles of Writing Similarities of Different Styles of Writing Most as of late, I have perused a wide range of short stories and sonnets. The three works that stood out to me the most are, â€Å"A Rose for Emily† composed by William Faulkner, â€Å"Shall I Compare Thee to a Summer’s Day† composed by William Shakespeare, and â€Å"The Cathedral† composed by Raymond Carver. In spite of the fact that there are various authors and artists, we can discover likenesses in the content through understanding. We will compose a custom exposition test on Similitudes of Different Styles of Writing or then again any comparable theme just for you Request Now A Rose for Emily† and â€Å"The Cathedral† is told in third individual. The third individual perspective is the point at which the storyteller relates all data in third individual. The short story will frequently utilize third individual pronouns like â€Å"he† or â€Å"she. † The storyteller in â€Å"The Cathedral† is reliably portraying his better half and the visually impaired man’s activities. Craver is additionally certain to give incredible detail in the feelings that should be felt. Obliviousness, for one, â€Å"My thought of visual impairment originated from the films. In the motion pictures, the visually impaired moved gradually and never laughed† (1977, Craver). A Rose for Emily† is told from the perspective of an obscure townsman. â€Å"When Miss Emily Grierson passed on, our entire town went to her memorial service: the mean through a kind of conscious friendship for a fallen landmark, the lady for the most part to clear something up to see within her home, which no spare an old-manservantâ€a consolidated cultivator and cookâ€had seen in at any rate ten years† (1929, Faulkner). Other than being told in third individual, the fundamental similitude that I perceive is the way individuals respond to other people. The storyteller in â€Å"The Cathedral† was interested, for absence of a superior depiction, about a visually impaired man named Robert; to where he was not anticipating the Robert remaining in his home. At the point when I was perusing this story it appeared as though the storyteller didn't see how his better half could be companions with somebody who can't see. At the point when Miss Emily died the ladies in the town went to her burial service since they had not seen within her home. It additionally appeared as though Miss Emily didn't go out for a long time. Miss Emily appeared to be one of those startling neighbors that we have found in the motion pictures, not very solid like the storyteller in â€Å"The Cathedral†. Both of these short stories are natural to life. At the point when Faulkner expounds on Miss Emily addressing the City Hall about expenses, this sounded valid to me. I, myself, have needed to talk about duties with the city corridor. At the point when the storyteller in â€Å"The Cathedral† made an unseemly remark to his better half about Robert this additionally sounded accurate to me, â€Å"maybe I can take him bowling† (1977, Craver). Growing up with my sibling, there was consistently a crude remark. He is ten years more seasoned than me generally attempted to unsettle my otherwise calm disposition. It is now and then simpler to decipher short stories. There is by all accounts even more an introduction and depiction. With regards to verse, I feel that understanding is utilizing your creative mind or imaginative side. â€Å"Shall I Compare Thee to a Summer’s Day† is fourteen lines in length yet it says such a great amount, as though it was a tale about adoration. â€Å"But thy interminable summer will not fade† or as I read it, my affection will never bite the dust (1609, Shakespeare). To me, verse is shaped with non graphic words that recount to a story, temperament, or feeling. The principle contrast between a short story and sonnet is the length of the perusing or its organization. â€Å"Shall I Compare Thee to a Summer’s Day† is written in poem style. Most writers use rhyme in set structure. From my understanding this can be known as a work. Writers who are composing a short story don't consider making anything rhyme; in any case, I can even now discover similitudes in a sonnet and short story. For instance, â€Å"A Rose for Emily† discusses feeling. I felt one of the focuses being made in A Rose for Emily† was not to pass judgment. I additionally deciphered that since somebody is various doesn't imply that they can't discover love. Miss Emily discovered love. Does the title of Faulkner’s short story â€Å"A Rose for Emily† mean this is a memoriam of Emily’s life? William Shakespeare is immortal essayist. In addition to the fact that he wrote verse he is a Play Right. Shakespeare composed plays that I carried on as a youngster or perusing in school, for example, Romeo and Juliet and Hamlet. I for one feel that Shakespeare expounded a great deal on affection. Obviously I am a sucker for romantic tales so I in a flash incline toward his work. Shakespeare, Carver, and Faulkner are all from various ages. Every author has become well known with words. These three men had a totally extraordinary up bringing; times contrasted ethically too. Likenesses between these three men of their word can likewise differ by individual. I found that the two stories and sonnet had humankind in them. Everybody feels love, everybody is nosey, and sadly, everybody has generalizations. References DiYanni, R. , 2007. Writing, Reading Fiction, Poetry, and Drama. McGraw-Hill, Higher Education, New York, New York. The most effective method to refer to Similarities of Different Styles of Writing, Papers

Lauras UROP Advisor in American Inventor finals tonight!

Laura’s UROP Advisor in ‘American Inventor’ finals tonight! I got this email a few days back From: Laura Nicholson Subject: blog entry for wednesday? Date: July 20, 2007 1:08:15 PM EDT To: Matt McGann Hey Matt, Theres an awesome blog entry just waiting to happen, but Ill be away on vacation and unable to post it. I also dont have time to actually write out a nice, thought-out entry, you think you can cover for me? My UROP advisor is on American Inventor, and next Wednesday is the final show, where the viewers have to call in their votes. It would be totally awesome to write a blog entry that day and encourage people to watch, and hopefully, call in and vote. Heres ABCs summary of the show: American Inventor Wednesday, July 25 at 9/8c Episode 207 Time for America to vote! The judges have chosen the six finalists, and the race is on for these finalists to prove themselves worthy as viewers cast their votes for the one they deem to be the next great American Inventor and recipient of the million dollar prize. And some relevant info about Craig: Craig Forest just received his PhD from MIT in Course 2, he works in the BioInstrumentation Lab (where I work for the summer and Melis works during the term). He and his business partner were the New York finalist for their invention the Claw for hanging a bicycle from the ceiling. The advantage to the device is that it activates by just pushing the bike up, you dont have to push up and pull over and wrestle with the thing. During their first appearance, David Moeller wore a business suit and Craig wore a lab coat. When they won, Craig was the one jumping around all over the place. He also made a comment on TV about going out and winning it for scientists and engineers, saying Lets do it for enginerds everywhere. [] Thanks, -Laura Craig is working with his friend from undergrad at Georgia Tech, David Moeller, on the invention. Heres the blurb from ABC.com: Craig Forest David Moeller, a team of two former Georgia Tech buddies who now attend MIT grad-school and Harvard Business Graduate School, respectively, describe their invention they call The Claw as, A ceiling or wall-mounted bicycle storage mechanism. Any cyclist who is frustrated with a lack of secure, simple, elegant storage options would use our invention. The bicycle wheel is grasped by opposing hooks when the central plunger is depressed. Re-pressing the central plunger opens and locks the hooks for bicycle wheel removal. The bi-stable plunger relies on an internal rotary mechanism. I hope youll watch, and, if their invention is the best, vote for them! It would make Laura (as well as Craig and David, obviously) really happy! Other MIT people on reality television: My old Baker House dormmate, Ed Miller 00 (a.k.a. Ed Miller, Noted Poker Authority), was on the Bravo reality television show Queer Eye for the Straight Guy. Another of my dormmates, Ankur 03, was on Season 2 of Beauty and the Geek. Matt Herman 06 was a contest in the second season of Beauty and the Geek. My former housemate, Lisa 04, was one of five MIT students featured on the Discovery Channels Crop Circles: Mysteries in the Fields. Cameron 04 and Rayna 06 were featured on an episode of TLCs A Makeover Story. Andrea Wong 88 was formerly the executive at ABC responsible for all reality programming, including Extreme Makeover: Home Edition; she is now CEO of Lifetime. A bunch of Mechanical Engineering students were on the Archimedes Death Ray episode of MythBusters. Randal Pinkett S.M. 98 M.B.A. 98 Ph.D. 02 was hired on season 4 of NBCs The Apprentice. Jennifer Johnson 98 decided not to sign a contract to appear on MTVs The Real World: Boston (season 6). Chris Vu 04 (a.k.a. Vudoo Soul) was a semifinalist on season 2 of American Idol. Professor Henry Jenkins frequently writes about, among many other things, reality television.

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Heirloom Swot Analysis - 1928 Words

An Analysis of Strengths, Weaknesses, Opportunities, and Threats in Opening an Heirloom Seed Supply Online Americans are showing a greater interest in living healthier lifestyles; eating cleaner has become a growing part of our culture. As this culture grows, so too does the need for businesses that supply ingredients to support the trend (Essen Englander, 2013). In recent studies, it has been found that genetically modified foods are not as preferred as the more natural versions from before mankind endeavored to make structural changes to raw products (Bawa Anilakumar, 2012). One of the most difficult aspects of changing one’s lifestyle to eliminate GMOs is finding said foods in a natural state. This speaks to a need for supplying†¦show more content†¦Threats: Chain Retail (Whole Foods) Competition Potential Limited Suppliers Economy Fluctuations After evaluating this analysis, it will be easier to determine if the negative aspects of starting such a venture significantly outweigh any positives. Possibly the easiest of the four quadrants of the SWOT Analysis to determine are the strengths. Strengths The strengths of running an heirloom seed business from home: easy inventory storage; no employee issues or costs; no need to wear a uniform or leave the house; and no true schedule. Unlike many businesses that sell physical products, whether it’s internet sales or in-store, seeds take up very little space. One could easily sell many varieties with nothing more than a garage to store the inventory! A preferred method would be to have a separate room, climate controlled, with shelves to hold bins of inventory. Unlike selling t-shirts or gadgets, seeds could have months of inventory on hand in one converted guest bedroom. Operating in this fashion would negate the need to hire employees. Having a traditional business in a store often requires hiring people to assist in the running of it. With no employees, there is no need for a human relations department, overtime pay, extra insurance costs, or salaries. Based on statistics from the Bureau of Labor published in September of 2017, one part-time service employee averages a cost per hour ofShow MoreRelatedStrategic Management Ikea Analysis2320 Words   |  10 Pages Case study IKEA Strategic management Main factors of development of IKEA Strenghts and weakness Oportunities and threaths Main strategic problems out of Swot analysis Identification of corporate strategy Your suggestions and recommendations Answers: Main factors of development of IKEA The company starts when Ingvar Kamprad from Sweden and when he was really child only with 17 years old, he started sellingRead MoreEssay on Organic Farming Business Proposal5491 Words   |  22 Pagesengineered seed because they view this kind of biotechnology consistent with organic principles. Although GMOs are excluded from organic farming, there is concern that the pollen from genetically modiï ¬ ed crops is increasingly penetrating organic and heirloom seed stocks, making it difï ¬ cult, if not impossible, to keep these genomes from entering the organic food supply. International trade restrictions limit the availability GMOs to certain countries. The hazards that genetic modiï ¬ cation could pose toRead MoreTrader Joes Internalization7066 Words   |  29 Pagessourced from Non-GMO Ingredients, seafood provided sustainable sources. They also respect condition of farm workers. We can conclude, Trader Joe’s is a healthy company with a huge respect for environment, human right and health. 2) Trader Joe’s SWOT Strengths * No intermediaries  : the brand has its own private labels * Fresh and bio products * Good brand image in the US * ‘Cozy’ stores, very diverse choice from all over the world (Wide range of wines = Good for European market) Read MoreIrish Restaurant Concept10856 Words   |  44 Pages 3 * Restaurant Concept 3 * Vision, Mission, and Goal 4 * Target market 4 * Location and Demand Analysis 5 * Degree of Competition 6 The Restaurant 8 * Food and Beverage Selections 8 * Theme and Decorations 9 * Point of Differentiation 9 * SWOT Analysis 10 Team Members 12 Restaurant Menu 13 HACCP-Based Standard Operating Procedures 33 * Personal Hygiene

Managing Air Quality And Pollution Environmental Sciences Essay Free Essays

string(163) " developed state vision and at the same clip stay its environment sustainability, Malaysia must continuously better air quality direction which has begun in 2002\." API or Air Pollutant Index is the indexs used to specify air quality. Malaysia used API system which follows Pollutant Standard Index ( PSI ) which developed by United States Environmental Protection Agency or US-EPA. Air quality issues are really planetary issue today. We will write a custom essay sample on Managing Air Quality And Pollution Environmental Sciences Essay or any similar topic only for you Order Now The haze phenomena which happened in the twelvemonth 1983, 1984, 1991, 1994 and 1997 has opened our eyes and increased consciousness that air quality issues must be treated earnestly and an effectual plan must be developed in order to supervise, prevent and control air quality. Furthermore, Severe Acute Respiratory Syndrome ( SARS ) late detected in April 2004 besides has addition consciousness on how of import clean and healthy air we needs. Malaya has growing for major transmutation from agricultural to fabricating based state since decennaries ago. Realized on this, the authorities of Malaysia has enacted The Environmental Quality Act ( EQA ) in 1974. By the twelvemonth 1977, authorities has enacted Motor Vehicle ( Control of Smoke and Gas Emissions ) to command black fume which emitted from Diesel vehicles ( Heng 2002 ) . In Malaysia, Department of Environment ( DOE ) is responsible to supervise state air quality via 51 Stationss which located in strategic topographic points either in residential and industrial countries. The increasing Numberss of industrial activities and increasing vehicles contributed significantly to air pollution. Harmonizing to DOE, motor vehicles contributed 82 % to air pollution in Malaysia. How about the vehicles statistics? Statistic by Road Transport section of Malaysia ( until March 2010 ) shows registered autos in Malaysia is 8, 506 080 units, bike with 8,940230 units and public conveyance with 162309 units. This immense Numberss of motor vehicles contribute significantly to air pollution. Therefore, risky impact of air pollution must be monitored, control and prevented as it is about impossible to unclutter it to zero degree but we can work together to cut down the impact and pollution. 1.1 The Vision The vision of the program is to command on nomadic beginnings ( motor vehicles ) and stationary beginnings ( industrial production procedure ) in Malaysia. 1.2 Objective of Plan and Goals Achieving desired air quality degree of control for nomadic beginnings and installations which emits pollutants 1.3 Beginnings of Air Pollution in Malaysia Motor vehicles are the major subscribers to air pollution with 82 % and this is followed by stationary beginnings. The beginnings which categorized in stationary are including industrial installations such as chemical workss, steel Millss, oil refineries and power workss. Generally, stationary contribute emanations about 20 % – 25 % ( DOE cited in Yahya 2006 ) . Attempts are taken by Malayan authorities to advancing sustainable environment where Malaysia has been ranked 38 from 146 states worldwide in environment sustainability. 1.4 Developing control schemes The first measure to develop control schemes is finding precedence pollutants which are air pollutants. In Malaysia, industrial country and busy metropoliss such as Kuala Lumpur are largely affected with pollutants. Among identified countries are Shah Alam ( with 44 recorded unhealthy yearss per 350 yearss ) , Kuala Lumpur ( with 24 recorded unhealthy yearss ) and etc. The following measure is to look into side effects of the schemes selected. However, the development of control schemes must affect multi stakeholders working squad such as the authorities organic structures, private sectors, Non-Government organic structures ( NGO ) and the public engagement. 1.5 Control Schemes There are practical schemes in get the better ofing the issue which are: Air Quality Management scheme This scheme consists of developing and implementing air quality criterions which contains elements of: Optimum control scheme Abatement steps Cost-benefit or cost-effectiveness analyses Air quality appraisal Environmental harm appraisal and Abatement options of appraisal Emission control scheme Emission beginnings are determined by instance by instance footing. Fiscal inducement scheme By this scheme, inducements such as gross revenues revenue enhancement are given for those who are commanding air pollution. Cost benefit scheme This scheme determines rationally how much harm should accept from air pollution compared to be in cut downing the harm. 2.0 Engineering Control Concepts By and large, there are four technology constructs that can be applied to command emanation of air pollutants which is: Changing or modifying design of procedure Changing or modifying runing status of the procedure Change of natural stuffs and fuel Installing appropriate pollution remotion devices or system 3.0 Long Term Plan Using the right schemes for long term program are important as the job arising must be identified and analyzed foremost. As illustration, a instance happens of commanding industrial pollution at Sao Paolo, Brazil. They are concentrating at particulate affair emanations which produced by industries. In other manus, dust emanations caused by traffics or Mobiles really were the major jobs and had been overlooked. Therefore, side effects, root causes and beginnings must be identified to choose incorporate and suited attacks. 3.1: Emission Tax Fee For long term Air Quality direction program, Malaysia may larn and implement as what had been implemented in Taiwan. Taiwan has introduced and implementing emanation revenue enhancement fee in 1995 for defilers. The scenario is about same as Malaysia where stationary beginnings and nomadic beginning are the chief subscribers for pollution in Taiwan. Harmonizing to Chung-Hsing National University research, 50 % of SO2 emanation has been reduced since 1997 to the twelvemonth 2000. How did they make this? They used TEDS or Taiwan Emission Database as stock lists for this research. This research has shows consequences where pollutants are being connected closely with their emanation distributions. For Malayan, local universities may take portion and contribute to research that may take to high engineering invention in order to bring forth healthy air quality. There a tonss of universities that is capable in carry oning researches in Malaysia such as Universiti Sains Malaysia ( USM ) , Un iversiti Kebangsaan Malaysia ( UKM ) , Universiti Malaya ( UM ) and etc. These stairss in my sentiment are a good measure as the research can be continues for long term besides bring forthing high quality and Numberss of station alumnus pupils in Malaysia. 3.2: Government Engagement In order to accomplish developed state vision and at the same clip stay its environment sustainability, Malaysia must continuously better air quality direction which has begun in 2002. You read "Managing Air Quality And Pollution Environmental Sciences Essay" in category "Essay examples" Two old ages subsequently in 2004, Ministry of Natural Resources and Environment was formed which consists of 10 environment and natural resources bureaus. Happening of haze phenomena late in Muar, Johor on 19th October 2010 has opened our eyes how serious air quality and the impacts are to us. Schools were advised to shut temporarily by Deputy Prime Minister as countermeasures to forestall the state of affairs from acquiring worse. Therefore, countermeasures such as implementing rigorous Torahs should be done where compound should be implemented to those who are involved in industries which produce pollution, unfastened combustion, over limit emanations or fumes from nomadic and etc. 3.3: Rigorous Environment Quality Regulations Chart 1: Registered Vehicles in Malaysia ( by twelvemonth ) Mobile beginnings remain as the biggest subscribers of pollutants in term of C monoxide and N oxide emanations. Harmonizing to Road Transport Department, Numberss of vehicles and Mobiles in Malaysia were increasing every twelvemonth as is Chart 1. In 2004, Environment Quality Regulation ( Control of Emission from Motorcycles ) has been gazette. This nevertheless, need to be updated from clip to clip as our state are turning even though universe economic system clime is about to retrieve. Table 3.3 ( a ) as per below shows the statistics of increasing registered Numberss of vehicles in Malaya: Year / Types of Registered vehicles 2005 2006 2007 2008 2009 Cars 537900 458294 468512 537092 513954 Motorcycles 422255 448751 484598 543122 441545 Public vehicles 9981 9090 7692 9713 8209 Table 3.3 ( a ) : Registered Vehicles in Malaysia as recorded by Road Transport Department ( by Year ) Large Numberss of vehicles besides means big sum of emanation. Therefore, enforcement and reappraisal of air quality ordinance must be done often and accommodate the latest demand. Department of Environment ( DOE ) Malaysia must play major functions in implementing rigorous ordinances. DOE may patterns periodic audit to premises harmonizing to Environment Quality Act 1974. Besides that, other actions that suggested to be performed are fastening new application for licensing ( as subdivision 11 ) . 3.4: Public Engagement Public engagement may guarantee that community and other parties working together in the development procedure. Populaces may involved by describing any unfastened combustion or improper industries activities in their country to the governments bureaus. Malayan may larn from US citizens civilization where persons are responsible and develop their ain program which called State Implementation Plan or SIP which related to air quality issues. Harmonizing to the program, each province must hold ain SIP. Each province in US is required to hold SIP which contains schemes and control steps to get the better of pollution issues. 4.0 Mobile Source Control Strategy Proposed action on commanding nomadic beginnings is: Plan 4.1 New Vehicles Design Emission from Mobiles can be controlled by assorted methods. One of the methods is utilizing catalytic convertors. Catalytic convertor was a device introduced by a Gallic mechanical applied scientist whom is Eugene Houdry. The catalytic are functioned to diminish toxic emanations from internal burning engine. Nowadays, autos are equipped with this device which maps to cut down C monoxide, VOCs and NOx emanations. Vehicles are besides can plan to accommodate environment friendly and at the same clip utilizing less polluting fuels. Therefore, less emanation and pollutants are produced. Plan 4.2 Conduct Awareness plan and run Using media, public run, seminars and uninterrupted plan on may increase consciousness on emanations produced by Mobiles or stationary beginnings. Media plays large influences in our life daily particularly in presenting information. Educating people particularly at school and universities may implement from now on to ‘born ‘ the earlier consciousness. In guaranting the run works efficaciously, internet web can be selected as a medium to present messages such as ‘Green Technology ‘ run in TV3 channel. Plan 4.3 Amendment and presenting consecutive regulations and ordinances Government organic structures such as Road Transport Department ( JPJ ) could play of import map such as carry oning on a regular basis and scheduled vehicles review. Inspection and care is a best manner to guarantee emanations are controlled right and efficaciously. In United States, rider autos and trucks are required to run into rigorous pollution criterions before it can be sold to market. Malaysia besides can implement and better this method better particularly for vehicles which has been used for more than 5 old ages. In other words, rigorous pollution criterions are reviewed and implemented on a regular basis. Besides that, higher compound can be introduced to do certain the ordinances are effected efficaciously. Plan 4.4 Introducing and advancing Green Technology Mobiles in Malaya Presents, intercrossed engine and electric autos has been get downing to developed and marketed. Toyota, Honda, Mitsubishi and other elephantine automotive companies are viing with each other to bring forth environment friendly autos. In order to command Mobiles emanations in Malaysia, why non PROTON, PERODUA and MODENAS working together to develop loanblend and electric based engines which involved motorcycles, autos, trucks and MPV ‘s. This measure may guarantee that our hereafters are cleaner where less fumes and emanations are produced. Malaysia still used gasoline based and so far, no loanblend or to the full electric based engines can be found on the route. By taking action today, who knows, possibly all vehicles in the hereafter are 90 % utilizing electric and intercrossed engines. This issue has been raised by Deputy Prime Minister, Tan Sri Muhyiddin Yassin whom urged Malayan companies to put in developing green and clean engineering for future vehicles. Collaboration with local universities, sellers and makers could recognize this program as Malaysia had more than 690 maker of constituents and 110 of bikes makers. Plan 4.5 Applying technology control constructs Let ‘s take an illustration from India as something we could larn and adapted. In India, 70 % of air pollution is caused by motor vehicles, two shot engines as the major subscriber, use of old autos which is more than 20 old ages and uses of low quality fuel with high S contents ( in Diesel ) . Therefore, the countermeasures taken are bettering fuel quality ; strengthen care and review and decrease of benzine from 3 % to merely 1 % . The constructs of alteration of natural stuffs and fuels are efficaciously solved this issue. In Malaysia, we could see vehicles which are 5 old ages and sometime ages up to 10 old ages are still traveling on the route. This civilization is wholly different in Japan where they will alter to new autos after it achieve five old ages of use. Why non in Malaysia, we strengthen review and care policy for vehicles for every 5 old ages or less? This could guarantee that vehicles on the route are safe and lone bring forth little per centum of emanations. Plan 4.6 Bettering Fuel Quality Most underdeveloped states are working on cut downing contents of S and lead. By bettering fuel quality, it is indirectly presenting Compressed Natural Gas ( CNG ) which free of S and lead. PETRONAS nevertheless has done fuel quality betterment by being the first oil company in Malaysia whom offer ‘SL ‘ service categorization of American Petroleum Institute ( API ) . Now, PETRONAS is perchance the first in the universe which offer engine oil with new API ‘SM ‘ categorization. Therefore, support from authorities and uninterrupted researches are required to better fuels quality from clip to clip. Universities and private sectors should works together in this scheme as engineering can be portion and being improved from clip to clip. 5.0 Stationary Beginnings Control Strategy Power works, smelters, cement workss, refineries and other industrial procedures are categorized as stationary beginnings. The factors that must be considered to choose appropriate scheme are: Stationary beginning status Control of efficiency required and Pollutant collected Therefore, suggested program to command stationary beginnings in Malaysia are: Plan: 5.1 Interstates coordination and cooperation Natural gas are widely use in power generating sectors. Due to that, interstate plan can be introduced to command letter papers particularly in identified country with high possible pollution such as industries country and extremely development or building country. Harmonizing to Country Synthesis Report on Urban Air Quality Management ( 2006 ) , major industries which impacting air quality in Malaysia are: Iron and steel industry Oil and gas industry Petrochemical sectors Pulp and paper Power workss and Waste incineration sector Therefore, attempts are taken to cut down dependence on the use of natural gas since Eight Malaysia Plan and it is expected to cut down to 56 % in the twelvemonth 2010. Government should work hard on this continuously as we could non depend 100 % on natural gas and crude oil beginnings as the costs are acquiring higher for the exploring costs. Systematic informations and constitution of informations centre which portions information between provinces may roll up all information demands, analysis intent and looking for the countermeasures based on instance by instance. Plan: 5.2 Application of Nano-technology Nowadays, we can hear everybody speaking about Nano-technology development. What is meant by Nano-technology? Harmonizing to Merriam-Webster Dictionary ( 1987 ) , it is define as â€Å" an art of pull stringsing stuffs on an atomic or molecule particularly to develop microscopic devices † . Construction stuffs, merchandises such as skate board and etc and place applications merchandise can be produce by this method. As an illustration, air conditioner are developed utilizing this new engineering. For air conditioner, Nano Carbon, Nano Silver and NanoPhotocatalyst are some of the illustrations that have been marketed. Therefore, authorities may give support by cut downing revenue enhancement and monetary values to Malaysians in order to promote them to purchase these types of merchandises. Plan 5.3 Applying control engineerings Stationary beginnings can be control by using technology control concepts every bit mentioned above ( publish 2.0 ) such as use of low Sulfur fuels. As an illustration, TNB power Stationss in Jana Manjung as reported in TV3 is utilizing low Ss and low bitumen coal as its chief beginnings in bring forthing electric power and at the same clip cut down pollution. The works was equipped with waste H2O intervention to handle its wastewater before released into the sea. The works can be the best samples as it meet higher emanation criterions in ASEAN as it operates to particulate degrees of merely 50 mg/NmA? compared to expected ASEAN degree which is 400 mg/NmA? . Even though the cost is high, this application is seems benefit us and at the same clip control and cut down pollution. The other method is through fuel pricing where cleaner fuels should included in economic inducements. Due to this, cleaner fuels may gazette as control monetary value points in Malaysia. This has been announced on 10th June 2010 by Malayan Prime Minister, Dato ‘ Sri Mohd Najib Bin Tun Haji Abdul Razak on RMK 10 where he stressed that the monetary value of those points are guaranteed will non to increased dramatically. Plan 5.4 Adapting International Standard Organization ( ISO ) ISO is a widely known organisation which formed connexion between public sectors and authorities. In order to accomplish desired degree of control, implementing ISO criterions may one of effectual schemes as the criterions are compiled in inside informations. The illustrations of criterions which can be applied are: No. Standard Aims 1. ISO8573-1:2010 Specify pureness of tight air at peculiar point 2. ISO8573 Parts 2 to 9 To prove air tight system for specific contaminations 3. ISO8573-4:2001 Test method for solid atom content 4. ISO8573-6:2003 Test method for gaseous contamination content Modern installations which required by ISO already included effectual attacks which the ends are to accomplish stringent air quality degrees. Plan 5.5 Promoting cleaner productions This means, effectual and procedure were running with high efficiency to forestall or cut down pollution of air, H2O and air. By proper direction of production, stuffs, energy and cost can be salvage a batch. Besides that, presenting licence or particular license for extremely pollutant procedures can be done in productions. Plan 5.6 Industrial Zoning Planning Basically, industries country should turn up far from residential or sensitive countries. Resettlement of bing industries zone besides can be considered but that depends on economical factors. For sensitive country, monitoring can be done by turn uping proper instruments to supervise and command emanations. Resettlement of major beginning of pollution besides can be considered as had been done for cement works in Haiphong, Vietnam. The works has identified by Vietnam Environmental Management Strategy as major subscribers of suspended particulates. As solutions, the authorities of Vietnam has agreed to relocate the works as the best countermeasure. 6.0 Factors should considered during development of control schemes Consideration must be taken before developing and implementing control schemes efficaciously. The factors which must be review are: Economic factors Economic factors that must be considered are capital, runing cost, life clip of equipments and care. The chief inquiries here will be who will bear the cost? Ideally, the authorities must put for the installations and latest engineering must be updated particularly for high engineering equipments, the operating cost and care occupation to keep it. Therefore, those who are involve and caused pollution should pay or compounded or utilizing the ‘Polluter Pays Principles ‘ . This is besides a manner to bring forth and obtain support. This can be used for environmental intent, care of equipments such as monitoring devices, runing cost and as a fund for implementing schemes. This has been implemented in Taiwan where the financess are used for financing advanced thoughts and besides back uping research sing air quality issues. 6.0.2 Environmental factors Air quality conditions in Malaysia are monitored by Department of Environment ( DOE ) through 51 Stationss. In add-on, 21 different sites utilizing High Volume Sampler were established to mensurate entire suspended particulate, particulate affair PM10 and heavy metal. Therefore, possible industry country such as palm oil workss, steel industries, cements and etc must aimed as precedence country to be monitored. Presents, environment conditions are altering instantly. Why? Haze phenomena are something must be look at. It happens 1000s stat mis from Malaysia and all of a sudden we faced the effects here. In planing effectual control scheme, factor that must be considered includes: Legal demands Contribution of control system as pollutant Ambient air quality conditions Adequate public-service corporations such as H2O scrubbers Malayan Environment Quality Act 1974 is related to bar, sweetening to environment and control of pollution. As the clip maintain traveling on, these statute laws should be review as environment and pollution issues are being wider range now. One the issue is haze which has been faced by Malaysia late. Therefore, control scheme as rigorous statute laws is one of good method which can be applied in Malaysia. In most underdeveloped states, rigorous criterions are set and applied for new imported autos as a manner to cut down bing job of pollution in a metropolis. As DOE is the section whom supervising air quality conditions, they are responsible to turn up the monitoring devices. As to day of the month, strategic locations has been equipped with Continuous Air Quality Monitoring Station as per below image. Photograph 6.0.2a: Continuous Air Quality Monitoring Station ( DOE Photo Library ) Besides that, ambient air quality is monitored by 51 Stationss which located strategically. Therefore, these equipments must be maintained and new 1s should be considered if air quality in that new country ( such as industry or extremely polluted ) detected harmful to human wellness. Engineering factors Besides environment and economic factor, technology factors besides play of import functions. Engineering factors should be considered in developing schemes. Factors such as gas watercourse characteristic, public presentation features of control system used, contaminant characteristic i.e. toxicity must be identified and analyzed. Therefore, this may assist a batch in developing the right approaches or schemes. Besides that, it is of import to see all technology instruments available. This is because experience has shows that utilizing multiple is most effectual for peculiar air issue. As an illustration, an beforehand analysis of the effectual analysis of a scheme implemented has been done in Chennai, India. Assessment was conducted and sulfur dioxide emanation has emanating in populated country from thermic workss. By engaging adept advisers, scrubbers and mechanical dust aggregators has been chosen as the most effectual pick to work out this issue. As the consequences, sulfur dioxide emanations from thermic works have been reduced to 90 % . From this scenario, we can state that thorough analysis must be conducted before placing and accommodate the best scheme to be adapted. Today, tonss of modern and sophisticated equipments or devices available for the intent of commanding pollution. It can be used as tools for monitoring, commanding, destructing contaminations from exhaust watercourse and to take them before it is emitted to atmosphere. Some of the devices that can be usage are bag houses, particulate scrubbers, electrostatic precipitators and mechanical aggregator such as dust cyclone. Therefore, using new engineerings for both of pollution beginnings should be considered in developing control schemes. Decisions Multiple pick of schemes are seems the better manner in battling Mobile and stationary beginnings of pollution. The selected attacks may non accommodate all instance at one clip. It may depend on the root cause or emanations produced. Due to that, depending on merely one method of attacks or schemes is non a good pattern. The impact of side effects or pro and cons of a scheme being develop must be studied and good plan. Again, coaction with authorities organic structures, private sectors and local universities can be formed for these intents. This is due that to assorted establishments whether authorities or non authorities are responsible to pull off and keeping air quality in Malaysia. In short, cooperation is extremely required for preparation of effectual schemes. Public sectors may affect in assisting authorities implementing control schemes. Therefore, squad work is indispensable in developing and implementing selected schemes. In implementing a scheme whether in get the better ofing Mobile or stationary beginnings, the scheme itself should develop in cooperation with authorities, private sectors, and besides civil society. By this manner, it will advance sense of ownership particularly to guarantee the successful of 1 Malaysia non merely for development of our state, economic but including environment issues. However, those developed schemes must be monitored. This is due to of import of showing clearly the different phases or stages of execution. Therefore, the advancement can be tracked and the scheme can be improved. Media besides could play of import functions in scattering information and consciousness sing air quality plan. This is easier as cyberspace is one of the best options available. This scheme has been implemented in China as their authorization ‘s organic structures describing on pollutants in 42 metropoliss as an consciousness plan get downing from the twelvemonth of 1999. How to cite Managing Air Quality And Pollution Environmental Sciences Essay, Essay examples

Company Law

Questions: 1. Prepare a constitution - refer to sections 134 and 135.your company's internal management is to be governed by a combination of replaceable rules and a constitution.the constitution must only make provision for a class of redeemable preference shares- nb sections 254a(2) and (3) of the corp act. 2. Research then explain the reason and justification for the following sections of the corp act :- section 129(1) and section 588m(3). your analysis of each section is worth 5% .word limit -aprox 200 words per. Answers: (1). Type of Company The said constitution belongs and applies to the company named PQR Private Limited. Objective The primary objective of PQR Private Limited is manufacture, advertise and sell high quality clothing products at reasonable rates and build a brad which is consumer friendly and affordable. Internal Management The internal management of the company is said to be governed by the rules and regulations of the Corporation Act 2001 in Australia and is incorporated in the replaceable rules of the said company. Along with the replaceable rules, the said constitution is an internal and an important document on behalf of the company which will determine its internal management along with the replaceable rules[1]. Thus, the internal management of PQR Private Limited is to be governed by the combination of both the replaceable rules and the Constitution of the company. Section 134 of the Corporation Act 2001, allows both, the replaceable rules along with the constitution to govern any companys internal management in Australia. Thus, both constitution and replaceable rules collectively can govern a company in Australia. However, the said Constitution states that it has the authority and power to change and alter the replaceable rules in a company and any non-compliance or violation of the replaceable rules does not constitute a violation of the Corporation Act 2001[2]. Directors The company is permitted to appoint a director in a general meeting by a simple resolution. After the appointment it is the director who looks after the internal affairs of the company and is obliged to comply with rules and regulations in replaceable rules and the constitution. The said director has the power to appoint other directors to assist and help him manage the company. However, if any director is appointed in an emergence basis, his appointment needs to be approved by a resolution within two months of appointment[3]. Shares Any company operative in Australia is permitted with power and authority to issue bonus shares, preference shares and party paid shares under the section 124 of the Corporation Act 2001. The Constitution of PQR Private Limited states that it has the authority and power under section 254A of the Corporation Act 2001 to issue preference shares which can be redeemed. The Constitution thus states all the rights which are required to be mentioned for issuing redeemable preference shares in Australia[4]. These rights include repayment of the capital which was invested by a shareholder, participation of the shareholder in excess profit and assets, cumulative and non-cumulative dividends, voting rights and priority in payment of capital and dividend to other classes of preference shares[5]. Thus, every holder of a redeemable preference share is granted the said rights with the issue of preference shares which can be redeemed at a later stage or whenever the shareholder wishes to get his pref erence shares redeemed. The Constitution additionally states that while making dividend payments, priority will be given to preference share holders. However, preference share which are redeemable can also be issues however, the said preference shares can be redeemed in either one of the following events as below:- On occurrence of an event as mentioned before At the option of PQR Private Limited According to the wish of the shareholder[6] Signed: .. Signed: Signature of the Director: .. Dated: . (2). Section 129 of the Corporation Act 2001 in Australia is interlinked with the previous section of the same Act which is section 128 of the Corporation Act 2001. Section 128 of the Corporation Act 2001 states that when an individual or an outsider is dealing with any company which is operative in Australia, he is permitted to assume certain things, which are mentioned in section 129 of the Corporation Act 2001. Therefore, section 129 of the Corporation Act states the assumptions which are permitted to be made while dealing with a company in Australia. The first assumption states that any individual dealing with any company in Australia can assume that the said company has complied with the companys constitution along with the rules and regulations in the Corporation Act 2001 which are applicable in any company in Australia in the form of replaceable rules. Thus, section 129(1) of the Corporation Act 2001 was introduced to protect every individual who as an outside deals with a company in Australia. Thus, an outsider is assumed to not be aware of the internal management of a company and therefore if such an outsider suffers any harm, loss or damage due to any non-compliance in the internal management of the company, the individual is protected for the said loss and damage by the assumption that the company had complied with all the rules and regulations including the constitution and replaceable rules in its internal management[7]. Section 588M of the Corporation Act 2001 talks about the recovery of compensation for loss resulting from insolvent trading. Section 588G of the Corporation Act states director's duty to prevent insolvent trading by company, therefore section 588M acts like a liability or the consequence of section 588G of the Corporation Act 2001. The 588M(3) of the Corporation Act 2001 states that if a director has contravened section 588G resulting into a loss or a damage to the creditors of the company, the said loss or damage can be recovered from the director as a debt. Thus, the said action was introduced to keep the directors of every company in Australia under check and make them liable for any breach of director duty committed by them as mentioned under the Corporation Act 2001. Thus, other than duties of directors mentioned in the Corporation Act 2001, section 588G acts as an additional duty on a director of an Australian company, and section 588M states the liability which the director ha s to bear in case he breached the said duty as mentioned under 588G of the Corporation Act 2001 which is director's duty to prevent insolvent trading by company[8]. Bibliography Australia, Safe Work.Comparison of Workers Compensation Arrangements in Australia and New Zealand. Australian Government-Safe Work Australia, 2012. Chew, Charles YC.Business Law Guidebook. Oxford University Press, 2008. Everett, Sophia, and Ross Robinson. "Port reform: the Australian experience."Research in Transportation Economics17 (2006): 259-284. Griffiths, Craig. "Tag Archives: corporation act 2001." Kershaw, David.Company law in context: Text and materials. Oxford University Press, 2012. Latimer, Paul.Australian Business Law 2012. CCH Australia Limited, 2012. Oliphant, Ken, and Gerhard Wagner, eds.Employers' liability and workers' compensation. Vol. 31. Walter de Gruyter, 2012. Salthammer, Tunga, Sibel Mentese, and Rainer Marutzky. "Formaldehyde in the indoor environment."Chemical Reviews110.4 (2010): 2536-2572.

A Facebook Ads Strategy That Will Skyrocket Conversions With Amanda Bond

A Facebook Ads Strategy That Will Skyrocket Conversions With Amanda Bond As marketers, you’ve probably been told that you have to pay to play. But how do you make the most out of what you put in? People buy from people who they know, like, and trust. Today, we’re talking to Amanda Bond, owner of Ad Strategist. She tells us how to get more results from our Facebook ads, how much to spend on ads, and how to scale the use of ads. She shares her â€Å"secret sauce† comprised of a 3-step formula that goes from engagement to purchases. Some of the highlights of the show include: Stop guessing, get results with Facebook ads; manage ads to get a better ROI As Facebook ads gain popularity and attract more advertisers, cost for them will only continue to rise; stay ahead of growth curve and remain competitive The Strategy System: Put people through a customer journey Connect, Commit, and Close Connect: Amplify content, put the brand out there, and engage your audience; review Facebook Page Insights to identify how your organic content performs Commit: For lead generation, Ad Strategist only targets warm custom audiences; a custom audience is one that has previously interacted with your brands Close: When you set up your Facebook ad, it is the first thing you do; patch up holes of close/sales retargeting ads for them to convert to purchase decisions Take 3 main objections submitted to customer service and turn them into Facebooks ads to overcome those objections and increase sales conversion rate Make sure you can sell an offer before spending lots of money on Facebook ads Continue to fill pipeline with new members and scale sustainably by figuring out what information an audience needs to know to make a future purchase decision Targeting broad audiences can be just as cost-effective; power of Facebook ad tools and optimization If brand new to Facebook ads, don’t start Facebook advertising before you understand your earnings per lead Links: Ad Strategist Facebook Page Insights Write and send a review to receive a care package If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play. Quotes by Amanda Bond: I really encourage people who want to jump in or want to get better results, to really understand what’s going on with Facebook ads in general so they can stay ahead of that growth curve. The thing that we do differently when it comes to that lead generation is, we’re only targeting our warm custom audiences. Really, when it comes to scaling, first you need to make sure you understand the customer journey that you’re trying to get people to go through, then start with lookalike audiences.

Research Paper Format

Research Paper Format Research Paper Format Research Paper Format While writing research paper, you should keep in mind three essential parts of the research paper format: introduction, body, and conclusion. Research paper outline is your guide for organizing parts of your research paper writing into a coherent project.   You need to consult your tutor to get detailed instruction on research paper format. Body is the largest part of research paper writing.   While writing a research paper main body, you need to choose a strategy and keep it through the writing.   If you are able to link description with argument, it functions in a similar way to a quotation.   Research paper reader expects you to discuss it in relation to the content and purpose of writing. You may describe two laws or two kings of England.   Research paper topic determines the research paper format you need to use.   Sometimes, chronological order cannot be applied to theoretical analysis, while the historical research should be presented in chronological order. You may describe a social problem or a scientific discovery prior to going further into discussion of its implications. Research paper is about critical analysis and interpretation. Sure, interpretation should be based on reliable sources.   As essence of research paper writing holds, you have to research something (an issue, an event, etc.).   You should be very careful with the choice of materials and devote a lot of time and efforts to description, analysis, and planning of the research paper format.   You should make points, construct arguments, and remain critical of your own writing. You may analyze pros and cons of what has already been noted on the issue.   For example, you may note that some of the studies have lost their actuality and can no longer be used as a foundation for current research.   Any tutor will advise you to focus your writing on recent publications and be attentive to the personal biases.   Do not let your personal opinion distort the facts! .com Our research paper writers are available 24/7 to assist you with any assignment. Custom written research papers will definitely meet academic requirements and be up to the academic level.   Every writer we employ is capable of following the instruction.   We ensure proper research paper format and logical organization of ideas.   You may have good understanding of the topic, while we know how to put your knowledge and research findings on the paper. Custom written research paper of high quality is your chance to get an A+ on your assignment.

Total Quality Management Essay Example | Topics and Well Written Essays - 1250 words

Total Quality Management - Essay Example In quality improvement teams, employees from the same department, division, or team of the organisation brainstorm to identify a list of problems to resolve. The advantage of this approach is that the employees characteristically have the best view of their work environment and associated problems and can develop ideas to improve efficiency and effectiveness. The drawback to this is that the problems chosen by the group may or may not contribute to the Axact Inc. overall goals. Axact Inc. with a focused success paradigm can multiply the return on its investment for its quality efforts over an organisation without a clear vision. With the myriad of problems any given group can identify, it is important that resources be allocated for problem solving that can contribute positively to the successful implementation of Axact Inc. strategy. Based on such considerations, it is evident that the need for specific criteria and models to verify the quality fit between the Axact Inc. and the business atmosphere in that it operates, and to effectively and efficiently manages the relationships among the actors within the network. Such relationships, in fact, are characterised by many-to-many connections instead of more traditional one-to-one. For that reason, a deep revision of current managerial techniques is dramatically requested. Regardless of huge number of works on this subject, (Harland et al., 2001; Lamming et al., 2000), reliable criteria for the analysis and the evaluation of Axact Inc. networks, based on the relationships among economic actors interconnected through Internet, are not yet available. Accordingly, managers usually operate according to empirical methodologies that often do not assure optimal quality performances. In order to contribute towards the solution of such a problem, preliminarily examined facto rs that mostly affect the Axact Inc. quality performances. It may be assumed that effectiveness and efficiency of Axact Inc. depend on the coherence between the characteristics of the atmosphere in that the embedded actors operate and the way in that relationships among embedded actors are managed. The management of such relationships, consecutively, is based on the following three factors (Cucchiella et al., 2002): The structures adopted to organise the relationships among the actors of the network (Axact Inc. organisational structures). The criteria adopted to manage such relationships (managerial criteria); and The activities to be done for coordinating the relationships (critical activities). With respect to the Axact Inc. organisational structures, Tapscott et al. (2000) define five types of b-web adopted to manage relationships among embedded actors based on the level of product-service value integration (high vs. low) and control type: Agora, Aggregation, Value chain, Alliance, and Distributive network. According to Nkkentved (2000), the managerial criteria may be instead, defined on the basis of two variables, the market fragmentation and the product/process complexity. Consequently, six types of criteria may be identified: Auction house; Independent trading exchanges; Vendor trading

Risk managment and insurance Essay Example | Topics and Well Written Essays - 500 words - 1

Risk managment and insurance - Essay Example Lencsis (1997) argues that the promotion of insurance solvency is the most vital goal of insurance regulation. It is of great importance to the regulators since it makes the outcome of insurance transactions certain and predictable. This is because, predictable results are the essence of insurance. As a result, the maintenance and promotion of the solvency of the insurer are at the regulators heart. The other explanation in this respect is that individuals insured are not capable of protecting themselves in respect of insurance transactions. This is due to the fact that insurance is more than a contingent promise that is to be provided in the future. As such, the promise is worth a company standing before it. Typically, a consumer cannot monitor or evaluate the solvency of an insurance company. Furthermore, insurance accounting and actuarial procedures are difficult and complicated, thus requiring a regulator to monitor the solvency of the insurance companies on behalf of the public (Lencsis, 1997). The other importance in respect of solvency regulation is that it ensures that the public is protected in case the insurance company becomes insolvent. Lencsis (1997) notes that the state of insolvency of an insurance company may cause a lot of tribulations and massive losses to the insured entities. Insurance solvency regulation is also of importance to the regulator especially with regard to life insurance, and to some extent property insurance, since they are responsible for sizable amounts of insured savings. Therefore, since the insurers’ operations parallel fiduciary operations, solvency regulation must be regulated for public interest (Lencsis, 1997). The solvency of an insurance company is very important to the regulators as it protects the insured from unscrupulous dealers and insurance companies that may become

Revenue Recognition under US GAAP and IFRS

Revenue Recognition under US GAAP and IFRS International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. US GAAP currently has many industry-specific requirements that are not always consistent with each other. Keywords: revenue recognition, IASB, FASB, contracts The topic of the research is Revenue Recognition under US GAAP and IFRS. Revenue is the largest item in financial statements, and issues involving revenue recognition are among the most important and difficult that standard setters and accountants face. Revenue  recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. U.S. GAAP comprises broad revenue recognition concepts and numerous industry or transaction-specific requirements that can result in different accounting for economically similar transactions. Although, IFRSs contain less guidance on revenue recognition, its two main standards IAS 18 Revenue and IAS 11 Construction Contracts can be difficult to understand and apply beyond simple transactions. Also, they lack guidance on important topics such as revenue recognition for multiple-element arrangements. Reporting inconsistencies in this accounting area arise because there are no comprehensive accounting standards covering revenue recognition. Several authoritative accounting pronouncements have addressed detailed, industry-specific revenue recognition issues which caused practitioners to use standards in situations for which they were not intended. As a result, in 2002, the FASB added revenue recognition to its project agenda. In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. Years ago, the sale was made and then an invoice was issued. Now, products are sold with added services, TVs are being sold with long term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months, and software sold with free upgrades. International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the board) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. U. S. GAAP currently has many industry-specific requirements that are not always consistent with each other. The boards intend to improve current revenue recognition guidance by: Enhancing consistency and comparability. Simplify U. S. GAAP. Currently, there are more than 100 revenue recognition standards in U.S. GAAP. Many of these standards are industry-specific, and some provide conflicting guidance. Providing guidance lacking in IFRS. The two main IFRS revenue recognition standards are vague, inconsistent, and difficult to apply to complex transactions, IASB and FASB published a joint discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers, in December 2008 that proposed a single revenue recognition model built on the principle that an entity should recognize revenue when it satisfies its performance obligation in a contract by transferring goods and services to a customer. This principle is similar to many existing requirements. A contract is defined as an agreement between two or more parties that creates enforceable obligations, and may consist of either explicit or implicit arrangements. However, IASB and FASB think that clarifying the principle and applying it consistently to all contracts with customers will improve the comparability and understandability of revenue for users of financial statements. The Discussion Paper sought comments on the Boards preliminary views on a single asset and liability based revenue recognition model that they believe will improve financial reporting under U. S. GAA P and IFRS by (Ernest Young, 2009): Providing clearer guidance on when an entity should recognize revenue. Reducing the number of standards which entities have to refer to in determination of revenue. Establishing principles that will result in entities reporting revenue more consistently for similar contracts regardless of the industry in which an entity operates. In September 2002, the IASB and FASB announced plans to achieve convergence in a document referred to as the Norwalk Agreement which called for detailed differences to be removed rapidly and then other differences gradually. In 2007, the Securities and Exchange Commission (SEC) accepted the plan to apply IFRS to the statements filed with the SEC in 2008. According to Mintz (2008), the SEC detailed a road map for the adoption of IFRS that would monitor progress until 2011, when the commission will consider requiring U. S. public companies to file their financial statements using IFRS. The road map includes a potential phased transition over three years, beginning with large accelerated filers in 2014 and then nonaccelerated filers starting in 2016. The research will be done using secondary data collection from Google, Google scholar, ProQuest, discussion papers, and other academia databases. According to Dohrer (2009), U.S. GAAP revenue literature is built on principles that are similar to those in IFRS. However, U.S.GAAP has industry industry-specific revenue recognition literature, such as that for the software industry, which is limited under IFRS. U.S. also includes more detailed implementation guidance. The problem for this research is to find a single asset and liability based revenue recognition model to improve financial reporting within both U. S. GAAP and IFRS. The researcher will seek to answer the following research questions: 1. How does realizability affects the measurements of rights? How is performance obligations identified? When will a customer control the asset? Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Preparers, users, and auditors of financial reports have struggles with issues surrounding the timing of revenue recognition. This has led to fraudulent entries. In 1999, a report by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission reported that more than one-half of financial reporting frauds studied from 1987 to 1997 involved overstating revenue. In response to the COSO report, the SEC issued SAB 101, Revenue Recognition in Financial Statements. This bulletin summarized applying revenue recognition principles to specific conditions (Stout and Baxendale, 2006). According to GAAP, revenue is realizable and earned when all of the following criteria are met. Persuasive evidence of an arrangement exists. Delivery has occurred or services have been rendered. The sellers price to the buyer is fixed or determinable. It is reasonably assured that payment will be collected. According to RevenueRecognition.com (2006), regardless of the companys size, ownership structure, or what systems it has in place, having a written revenue policy is essential to accurate revenue reporting. The policy should govern how contracts are written, how orders are booked, define the revenue accounting workflow, as well as how journal entries are made as revenue is managed through the finance department. Revenue recognition in IFRS is contained primarily within two standards: International Accounting Standard (IAS) 18 Revenue, which applies to the sales of goods, rendering of services, and the use of company assets by others yielding interest, royalties and dividends. IAS 11 Construction Contracts, which prescribe the accounting treatment of revenues and cost associated with construction contracts. These standards are that revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This occurs when the earnings process is substantially complete and is realized or realizable and earned. The Discussion Papers stated that the proposed model should not significantly change the accounting for many arrangements from the current practices under IFRS. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer. Delivery is deemed to have occurred when the customer takes title to a good, indicating that the risks and rewards of ownership have passed to the customer. RevenueRecognition.com surveyed senior financial executives from 515 companies about the Discussion Paper. RevenueRecognition.com worked with staff members from the FASB and IASB revenue recognition project to create an internet survey based on the key questions raised in the proposal. The survey was conducted in April 2009. More than 75% of respondents were senior finance executives including CFOs and Controllers. The key findings were that 54% of the respondents agreed or strongly agreed that a contract-based approach to revenue recognition would clarify the earnings process. And 66% said there would be little or no difference in the timing of their revenue recognition if delivery is defined as the transfer of control over good and services. Also, 70% agreed or strongly agreed that the Boards definition of a performance obligation as an accounting unit would help them identify components more consistently than existing practice. The history of difficult with revenue recognition in the corporate sector is full with instances of fraud. A COSO report, Fraudulent Financial Reporting 1987-1997: An Analysis of U. S. Public Companies reported that half of frauds involved overstated revenue. Online business-to-business transactions have led to questions about the validity of reported revenue. Past revenue recognition has involved fraudulently setting aside inventory not actually sold. Also, practices include written agreement for sales that are not signed by both parties because the seller would recognize revenue with only the verbal acknowledgment which is no longer permits. Auditors focus on revenue recognition overstatement in financial statements. Recommendations for improving revenue recognition are the following: The person recording or auditing revenue should have a strong knowledge of U. S. GAAP for revenue recognition. The audit committee should be aware of issues and make appropriate inquires. All relevant individuals should be knowledge about recent revenue recognition guidelines, including SAB 101 and EITF 99-17 and 99-19. In conclusion, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working to provide a single revenue recognition model that will be applied to a wide range of industries and transaction types. Revenue recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer.

Analysis of Domestic Water Consumption

TECHNICAL REPORT OF STUDENT INDUSTRIAL WORK EXPERIENCE SCHEME(SIWES) WITH ABUJA MUNICIPAL AREA COUNCIL(AMAC)ABUJA PESENTED BY ADEYEMI ISAAC SHOLA UJ/2008/EV/0222 SUBMMITED TO THE DEPARTMENT OFGEOGRAPHY AND PLANNING FACULTY OF ENVIRONMENTAL SCIENCES,UNIVERSITY OF JOS IN PARTIAL FULFILMENT OF REQUIREMENT FOR THE AWARD OF BACHELOR OF SCIENCE (B. Sc Hons)DEGREE PROGRAMME IN GEOGRAPHY AND PLANNING. NOVEMBER, 2012. DEDICATION This report is dedicated to God Almighty my creator.To my parents, Mr. & Mrs. ADEYEMI. ACKNOWLEDGEMENT My sincere gratitude goes to God almighty for his guidance and grace given to me throughout my six month industrial training. I remain grateful to my parents for their effort and support towards my education. My gratitude also goes to my departmental supervisors Mrs. L. S Rikko and Mrs. Simi, for setting out time to come and see us in our place of primary assignment. I want to thank my industrial based supervisor Mr.Ali Adamu and the entire staff of the zonal plannin g office for their assistance. Much gratitude goes to my head of department and to all the staff of the department of geography and planning, university of Jos. Finally, I want to say thank you to all my friends who have been of great encouragement to me throughout this period, I remain grateful. ABSTRACT The Student Industrial Work Experience Scheme (SIWES) is a program which has been organized by the federal government through the industrial training und (ITF) for Nigeria institutions in order to enlighten the students on the usage of equipment and professional practice in their different fields of study. In fulfillment of my study as a geography and planning students, I carried out my six month industrial training in the survey and planning unit office Abuja Municipal Area Council (AMAC), located at area 10 Garki, Abuja. This report comprises of the organization chart of Federal Capital Development Authority (FCDA), urban and regional planning department and also Abuja Municipal Area Council(AMAC). his report also contains the functions of the zonal planning office, functions of the urban and regional planning department and also the activities I participated in and experiences I gained. Some of the problems encountered during the exercise and possible solutions, were not left out. In conclusion I recommended ways of improving the program and also support of the program by the federal government. TABLE OF CONTENTS Title page Dedication Acknowledgement Abstract CHAPTER ONE 1. 0 Introduction 1. 1 Industrial Training Fund 1. Brief History of SIWES 1. 3 Objectives of SIWES 1. 4 Relevance of SIWES to Urban and Regional Planning CHAPTER ONE 1. 0 INTRODUCTION The Student Industrial Work Experience Scheme is a program which involves the students, the universities and the industry. The siwes forms a part of the approved minimum academic standards in various degree program in Nigerian universities. The scheme is funded by the Federal Government of Nigeria and is coor dinated by the Industrial Training Fund and the National Universities Commission (NUC 1996).The Students Industrial Work Experience Scheme, bridges the gap between theory and practice and also it is aimed at exposing students to machines and equipments, professional work methods and ways of safe guarding work areas and organizations. This report contains the work undertaken, new knowledge learnt and problems encountered by the student during the six months industrial training in zonal planning office Abuja municipal area council located at area 10 Garki, Abuja. Solution to the problem are also included. 1. 1 INDUSTRIAL TRAINNING FUND(ITF)The industrial training fund was established in 1971 as a man power development agency for the federal government of Nigeria. The provision of decree 47 of 8th October 1971,empower industrial training fund (ITF) to promote and encourage the acquisition of skills in industry and co mmerce with a view to generate pool of indigenous trained manpower su fficient to meet the needs of the Nigeria economy. A clause was invented by the ITF in 1978 in the policy statement no. 1 dealing with issues of practical skills among locally trained professionals.Selection 15 of the policy, states that internal emphasis will be place on certain product of post-secondary to adopt or orientate easily on their possible post-graduation for environment. 1. 2 BRIEF HISTORY OF STUDENT INDUSTRIAL WORK EXPERIENCE SCHEME(SIWES) The student industrial work experience scheme (SIWES) came into being with the establishment of industrial training fund (ITF) by the federal government of Nigeria in 1973 under the degree of 47 of 1971 in other to boost indigenous capacity of the nation’s industrial need.This was brought about by the federal ministry of commerce and industries, finance, education in collaboration with NUC and board of technical education (NUBTE) who thought that the main aim of training and exposing students to industrial fields is to give th em practical knowledge of what they have been thought in their respective courses. The first started on the 8th of October 1974 with few number of students from different institutions which later increased to a large number of students in tertiary institutions nationwide. 1. 3 OBJECTIVES OF SIWES To provide an avenue for students in Nigeria Universities to acquire industrial skills and experience in their course of study. 2 To prepare students on anticipated working situations after graduation. 3 To expose students to working methods and techniques in handling equipments and machinery that are not available in their various institution. 4 It enhances students contacts for later job placement. 1. 4 RELEVANCE OF SIWES TO URBAN AND REGIONAL PLANNING Planning is not complete until the job carried out on paper is transferred to the ground. his program gives students the opportunity of seeing work design on paper presented and transferred on ground. it also help in promoting social intera ction and appreciating planning in practice and administration and relating with other allied professionals in planning. 1. 5 HISTORY OF FEDERAL CAPITAL DEVELOPMENT AUTHORITY Federal capital development authority (FCDA) is parastatals under the federal capital territory administration (FCTA) charged with the responsibility of building and developing the federal capital territory.Federal capital development authority (FCDA) was established in April 1976 by degree No 6 of 1976. Federal capital development authority comprises of 10 departments namely: Abuja metropolitan management council (AMMC), Engineering, survey and mapping, resettlement and compensation, finance and administration, mass housing, satellite town infrastructure, urban and regional planning, public building and procurement department. (chart of FCDA). 1. 6 HISTORY OF ABUJA MUNICIPAL AREA COUNCILThe evolution of Abuja Municipal area council could be trace to its creation as development area on the 1st of October 1984. in 1987, on the recommendation of the Ahmadu Bello University consultancy group it assumed the full status of local Government (area council). The area council secretariat has different departments such as health, works department, legal department, revenue, Abuja environmental protection board. Location/population Abuja municipal area council is located on the eastern wing of the federal capital territory. t is bounded on the east by Nasarawa state,on the west by kuje area council , North- west by Gwagwalada and on the North by Bwari area council. The last demographic report by the national population commission indicated that the population of the area council stood at 309,306. However it is important to note that the population figure may double this number as the area council is daily experiencing influx of people. The people Abuja municipal area council has the following ethnic groups: gbagyi, gwandara,koro, gade. he main gbagyi settlements in amac include the following:karu, n yanya, durumi,garki, keffi,kabasa, mabushi, jabi, lugbe, idu, toge, hulumi, pyakasa, jikwoyi, kuduru, orozo, maitama and asokoro areas. the gwandara people can be found in places like karshi, jiwa, awagwa, karmo and idu. The area council besides the city caters for the needs of over 49 communities each presided by village heads. Besides that, the area council has twelve political wards namely:City centre, Wuse,Gwarinpa, Garki, Kabusa, Gui, Gwagwa karshi, Orozo, Karu and Nyanya. (org chart of AMAC). CHAPTER TWOThis chapter consist of basically the administrative work, assingment, fieldwork and lectures recived during the cause of my industrial training at Abuja Municipal Area Council. 2. 0 ADMINSTRATIVE WORK/ASSINGMENTS RECORDING OF INCOMING AND OUTGOING FILES: This is as a result of a complaint been brought to the planning office, in most cases it is a problem of encroachment. This complaint is been filed and taken to the planning and survey unit. My supervisor gives me this file to record into a booklet the file number, the date it was filed, the nature of the complaint.An outgoing file is a file I record which have already been treated. CONFIRMATION OF PLOT NUMBERS ON LAYOUTS: This is an exercise given to me by my supervisor. This entails the checking out of the plot numbers on a specific layout to confirm whether the plot exist in the layout and also to verify the total number of plots on a some layout which includes Apo extension II, Jikoyi village Intergration layout. ASSINGMENTS Some assingments were given to me by my supervisor which I carried out. This assingments includes; defination and type of scales and difference between geography and planning and urban and regional planning.DEFINATION OF SCALE: A scale can be defined as the ratio between the distance on the map and the corresponding distance on the earth surface. TYPES OF SCALES Representative Fraction: This type of scale is a fraction that expresses the mathematical relationship between map and the land such as 1:50,000 which is 1 map unit is equal to 50,000 units. Statement Scale: This is represented in form of a statement that a given distance on the earth equals a given measure on the chart or vice versa. Example 2cm represents 1km. Linear Scale: this shows directly on the map and the corresponding grounddistance.

Oj Simpson Trial

O. J Simpson was an all-star running back for the University of Southern California (USC) and won a Heisman trophy. On his road to the NFL he was drafted to the Buffalo Bills on the 1st round. He had a career in advertisement as the Pitch man, Herts Rental Car, and was a football commentator after his career. On June 12, 1994 in 875 South Bundy Brentwood, California 35 year old Nicole Simpson and Ron Goldman were found dead in the entrance of their condominium both were stabbed to death outside Nicole Simpson's Los Angeles condominium.The investigation was difficult because there were no eyewitnesses and no murder weapon was found. However, in Nicole’s ex-husband  Orenthal James Simpson house a lot of evidence was found like a bloody sock and glove that matched the blood in the crime scene and a shoe print that was approximately size 12 when OJ wears a size 12. There were hair samples that were found on Goldman's body after his murder. Forensic geneticists matched the DNA fr om the hair samples to DNA retrieved from O. J. Simpson.During the police interrogation of Simpson, it was discovered that he had a cut on his left hand, and OJ had a fishy statement on how he got the cut. On June 17 there was a warrant for OJ’s arrest. Lawyers convinced the LAPD to allow Simpson to turn himself in at 11 am on June 17, at around 6:20 pm, a motorist in Orange County saw Simpson riding in his white  Bronco, driven by his friend,  A. C. Cowlings, and notified police. At 6:45  pm, a police officer saw the Bronco, going north on  Interstate 405.The officer that we he drove up to the car OJ had a gun to his head so he backed off and followed the vehicle. Simpson reportedly demanded that he be allowed to speak to his mother before he would surrender. The chase ended at 8:00  pm at his  Brentwood  home. In the Bronco the police found $8,000 in cash, a change of clothing, a loaded . 357 Magnum, a passport, family pictures, and a fake goatee and mustache. Simpson hires a famous LA attorney Robert Shapiro who hires a dream team of lawyers including. F.Lee for strategy, Gerald Uelmen for procedure, Alan Pershowitz for constitution Law, Dr. Henry Lee for forensic science , Barry Scheck for DNA lawyer, and best friend Robert Kardashian. Simpson's defense was said to cost between US$3 million and $6 million. The Criminal trial lasted almost one year with Simpson found not guilty. Before this Robert Shapiro wanted to plead bargain 5-12 years because he believed that they couldn’t win. When Acosta 2 choosing the jury they believed that middle aged African American women will be the perfect jury for this case.Oj’s trial was a media circus and attorneys were treated like celebrities. When they used the bloody glove on Simpsons house Shapiro wanted to plead a cope a plead for manslaughter. On February 5, 1997, a civil jury in Santa Monica, California unanimously found Simpson liable for the wrongful death of and battery against Goldman, and battery against Brown. Daniel Petrocelli represented plaintiff Fred Goldman, Ronald Goldman's father. +In Simpsons civial trial 8 and a half million dollars were payed to the Goldmans. Oj Simpson Trial Nabil Arnaout Eng 111/ Enf 09 March 18, 2013 Trial of the Century To this day, OJ Simpson's famous murder trial, â€Å"The People vs. OJ Simpson†, remains one of the most publicized and famous murder trials in recent history. It attracted the attention of every major news network, and caused quite a stir in the daily lives of Los Angeles, if not all American lifestyles. The infamous car chase was such an important incident that many news networks dropped coverage of the 1994 NBA Finals, which was happening at the same time, to show the chase in all its glory.The combination of the high profile murders, publicity, and the â€Å"dream team† of Johnnie Cochran and Robert Kardashian have cemented the OJ Simpson case in the minds of many Americans. After the murders, when attorney Robert Shapiro informed Simpson that he needed to turn himself over to the police, Simpson failed to show. Shortly afterwards, his white Ford Bronco was spotted and the police began pursuit (Linder 8). It would be one of the most famous car chases in American history.Claiming a hostage situation in the car, he led them on a 35 mile an hour chase, which, as mentioned before, disrupted many of the local news channels' broadcasts as they switched to the chase. He was allowed to go home and talk to his mother before he was arrested for the murders of Nicole Brown Simpson and Ronald Goodman. The case would take many twists and turns, with plenty of evidence being twisted, and in some cases not accepted at all.It started in 1995, but as of 2008, some evidence was still in dispute. The glove, found by officer Mark Fuhrman, had both victims' blood on it, but was rejected because it apparently was â€Å"too small† for Simpson's hand to fit, prompting Johnnie Cochran's infamous line, â€Å"If it don't fit, you must acquit! â€Å"(Baley 6) In the Ford Bronco, the blood of both victims was also found on the center console, and it came to light that the knife (murder weapon) was purchased by OJ a few weeks earlier.This evidence was also not accepted in court because the person who sold OJ the knife had sold his story to a tabloid magazine, which deemed it unacceptable to court. Although the murder was committed in Santa Monica, due to the extreme public attention to the case and the media craze attached to it, they moved the trial to downtown Los Angeles, and was presided there by Judge Lance Ito. The duration of the trial (almost 8 months), made many of the participants of the case into TV celebrities.After numerous attempts to prove Simpson's innocence, Cochran and Kardashian (the Dream Team, as the media called them), called Simpson's mother and daughter to the stand. After a tearful display where they lauded Simpson's good nature and pleasant qualities, the jury began to sway towards Simpson, even though it was already proven that the relationship between Simpson and his ex-wife had been abusive. (Sherwell 9) After an 8 month trial, the verdict of the t rial finally was published: â€Å"Not Guilty†.Some say the building racial tensions resulting from the case affected the verdict (political reasons), while others maintain that the jury had been bribed or swayed with improper evidence. Simpson walked out. Some also believe the Simpson's son was involved in the murders. Jason Simpson had an even worse background than his father when it came to domestic abuse. Numerous accounts of psychotic tendencies and physical violence brought Jason to light as a possible suspect. Add to that that he was a chef and always had a knife in arm's reach. (Truman 20)

How to Jailbreak a Iphone - Free Essay Example

Sample details Pages: 1 Words: 405 Downloads: 4 Date added: 2017/09/14 Category Advertising Essay Did you like this example? To jail break an iPhone 3g you will need iTunes and access to the internet. The first thing you will need to do is back up everything on your iPhone 3g using iTunes. There are many different ways to jail break. Don’t waste time! Our writers will create an original "How to Jailbreak a Iphone" essay for you Create order Once you’ll backed up your iPhone 3g you have to restore it. To restore it hold the shift key and click the â€Å"Restore† button. iTunes will launch a file dialog for you to select the firmware file. You will need to download the newest firmware (ios 4. 0. 1). Once your iPhone 3g is updated to firmware 4. 0. , you are ready to use the QuickPwn tool to jailbreak it. Open the QuickPwn app to start jail breaking your iPhone 3g. Make sure your iPhone 3g is still pluged into the computer. QuickPwn should detect the iPhone 3g and enable the blue arrow button. Click the arrow. On the next screen you should see a browse button. Click the browse button and select the 4. 0. 1 firmware. The app will check the firmware and enable the blue arrow button. Click the arrow. On the next screen you will be asked if you want to install Cydia, Installer and if you want to replace boot logos. Check Cydia. Doing that it will enable the blue arrow button. Click the arrow. Now the app will tell you to make sure your iPhone 3g is plugged into the computer. Now you want to click the blue arrow button and the app will put your phone into recovery mode. Now the app will tell you to hold the Home button for 5 seconds. Then hold the home and power buttons for 10 seconds. Now release the Power button and continuing holding the home button until your iPhone is in DFU mode. Once you have done that the jail breaking will start. Will it is done restart your Iphone 3g and you will have a jail broken Iphone 3g. You will have Cydia on your have screen. Click on the Cydia icon and wait for everything to load. Now click the manage button and the botton of the screen, then click sources then edit and add. Enter https://repo666. ultrasn0w. com/ then click add source. When it its finish click return to Cydia. Now click the https://repo666. ultrasn0w. com/ source, then click ultrasn0w and install it. When is done installing restart your iPhone 3g and you phone will be jail broken and unlocked.