Definition of a Timber Rotation Period

A timber rotation period is simply the time between the establishment of a stand of trees and when that same stand is ready for a final cut. This period of years, often called the optimum rotation period, is especially important when foresters try to determine the most advantageous harvest condition in an even-aged stand of trees. When a stand is either economically mature or reaching beyond natural maturity, the rotation period has been reached and a final harvest can be planned. In any given condition, there is a best size and age to which timber should be allowed to grow. These sizes and ages can be very different depending on the desired harvest scheme used and the final timber product to be produced. What is important to know is that a premature cutting ​should  be avoided before trees reach their optimum value or, on the other hand, that trees in a stand do not grow beyond their optimum size and continued vigor. Over mature stands can result in defective tree deterioration, timber handling, and milling problems. There is also a time in maturing stands when a decreasing growth rate (of return) hurts the owners investment return. An optimum timber rotation is often based on and determined by precisely calculated criteria using the latest developments in forest statistics and the proper equipment. These criteria include measuring a stands mean diameter and height (stand size), determining the stand age in years, coring and measuring tree rings to determine the climax of mean annual increment and monitoring all these data for the onset of negative physical deterioration or when growth rates drop.

Caliban in William Shakespeare´s The Tempest The Victim...

In the play, The Tempest, by William Shakespeare, Caliban is an important character. Caliban is a character who plays as a victim to be pitied, as well as a villain to watch out for. In this essay, I will show clearly how Caliban is a victim and villain by exploring his relationship with Prospero, Miranda, and the island. Caliban has been a victim of mistreatment for many reasons. Him and Miranda definitely do not have a good relationship, in fact Miranda absolutely hates him and she is frightened by him. Although, she has treated him badly psychologically. Tis a villain, sir,/ I do not love to look on. (ac1.2.370-371). She calls him evil and says she doesnt like him. Abhorred slave/ which any print of goodness wilt not take/ being†¦show more content†¦Caliban is doing anything to get the island back. â€Å" Within this half hour will he be asleep/ Wilt thou destroy him then?†(3.2.124-5). Caliban even wants Prospero to be killed, that’s how determined he is! Last but not least, Caliban had an unstable relationship with Prospero. Miranda wasn’t the only one that treated Caliban as a slave, Prospero did as well. â€Å"..What,ho! Slave! Caliban!†(1.2.375). Caliban would be called names, and numerous times he is treated as a slave, but Prospero felt no guilt to how he treats him. As mentioned before, Caliban is a villain as well, which means he is also evil to Prospero. â€Å"All the infections that the sun sucks up/ From bogs, fens, flats, on Prosper fall and make him/By inchmeal a disease!†(2.2.5). Caliban hoped that all the diseases that are in swamps and marches infect Prospero, in every inch of his body so he could become a walking disease. Not only did he wish for him to be infected, but he also wanted to severely hurt him. â€Å"I’ll yield him thee asleep, where thou mayst knock a nail into his head†(2.3.67-8) He tells Stephano that he will take him to where Prospero sleeps, so he could pound a nail into his head. After they were to put a nail into his head, he wanted to continue to do evil things to him. â€Å"Beat him enough. After a little time, I’ll beat him too†(3.2.92-3) As it shows in this quotation, Caliban wanted to beat Prospero. As shown with clear evidence, throughout this play, Caliban is a victim

Correlation between Employees’ Job Satisfaction and Demographic Variables Free Essays

An Analysis of the Correlation between Employees’ Job Satisfaction and Demographic Variables Over the last decades, Job satisfaction has been identified as the major research traditions in organizational psychology. Job satisfaction can significantly influence the company as Job satisfaction can positively affect employee commitment and working performance, which will determine the overall success and development of the company (Feinting, 2000). Empirical research has shown that there are certain variables which may play an important role in mediating Job satisfaction in the oracle. We will write a custom essay sample on Correlation between Employees’ Job Satisfaction and Demographic Variables or any similar topic only for you Order Now The factors affecting employee Job satisfaction include the personal traits of individuals, Job scope, and organization characteristics. (Gilson and Derrick, 1998). The study of the relationship between length of service and Job satisfaction variables remains among the most promising of these studies (Kirk, 2003). Other demographic variables to consider include age, gender and nationality. Several studies (e. G. , Betel and Brenner, 1986; Creighton, 1977; Wilting, Arnold, and Conrad, 1978; Gomez-Mejia, 1983; Griffin and Bateman, 1986) indicated that these demographic rabbles (gender, age, education, length of service and nationality) affect work values, which are related to Job satisfaction and commitment to a certain extent. There are also studies that tackled the issue from another perspective, which reported that there is a correlation between Job satisfaction and performance (Herbert, Amasser, Peterson Capable, 1957). According to Bedpan, Ferris and Kumar (1992), age and Job satisfaction are positively related because an older employee will be able to hold a higher position and obtain a higher salary since they are more experienced, thus aging them more satisfied than younger employee. Besides age, the correlation between gender differences and Job satisfaction have also been widely studied. Witt and Nee (1992) suggested that there is no correlation between the gender differences and the Job satisfaction. In addition, Kirk (2003) has also proposed that there will be significant relationship between the length of service and Job satisfaction, but there is no conclusive evidence that a longer length of service means a higher Job satisfaction. The present study aimed to investigate the degree to which employees’ anemographic variables are related to their level of Job satisfaction at work. Based on the literature review, it was hypothesized that age is positively related to Job satisfaction among the employees. Similarly, it was also hypothesized that the length of service is also positively correlated with Job satisfaction. From the research examined, it was anticipated that gender difference and nationality does not have any correlation with Job satisfaction. Methods Participants A total number of 30 employees, who are currently working in the marketing apartment of an international company called Singapore International Chamber of Commerce, took part in the survey conducted for the purpose of the research. Out of these 30 participants, 50% of them were men with the remaining 50% were female. The sample has an age range from 18 to 48 years old with a mean age of 29. 63 (SD = 9. 13). In term of nationality, there were 15 Australians, 5 Singapore, 5 New Zealand, 2 Irish, 1 South African, 1 German and 1 English. All participants completed the questionnaire voluntarily with no remuneration. Materials The questionnaire consisted of two parts: The Job Satisfactory Survey and a Demographic Data Sheet. The 3-item Job Satisfactory Survey was constructed to measure the overall Job satisfaction of the participants. It was designed to assess their level of Job satisfaction towards three areas: their Job, scope of work and working in the current organization. The participants were asked to rate their overall level of Job satisfaction based on the three questions on a 7-point Liker scale from 1 (Extremely Dissatisfied) to 7 (Extremely Satisfied). Therefore, the total scores for the three questions could theoretically range from a minimum score of 3 to a maximum score of 21 . A Demographic Data Sheet was also included in the questionnaire to obtain basic profile information such as gender, age, nationality and length of service from the participants. Procedure All the 30 participants were instructed to gather outside an enclosed meeting room on a Friday evening where they were provided with a set of questionnaire. Each participant was given a maximum time of 15 minutes to complete the survey in the eating room and only one participant was allowed to enter at a time so as to ensure that there would be no distraction. At the end of the session, the questionnaires were collected and placed in a sealed envelope to ensure that all information provided were kept confidential. None of the questionnaires were left uncompleted, thus ensuring the validity of all data collected. The data was being computed and analyzed using the Statistical Package for Social Scientists (SPAS, standard version 19, 2011). Results The results of the analysis of the correlation between the employees’ overall Job distraction and demographic variables (length of service, age, gender, nationality) are presented in Table 1. The internal consistency of the 3-item Job Satisfactory Survey was an excellent reliability of 0. 87 in Cockroach’s alpha test. How to cite Correlation between Employees’ Job Satisfaction and Demographic Variables, Papers

Taxation Law Tax Practice Wiley Coyote

Question: Discuss about the Taxation Law Tax Practice Wiley Coyote. Answer: Background information of Wiley Coyote Wiley Coyote is a businessperson who ventures in many businesses, namely: Coyote Rocket Shoes Pty Ltd and the Rocketfone Partnership he has with Ralph. Besides, Wiley Coyote has a clinic called the Rocket Science Pain Management Clinics. He has been an astute taxpayer over the years. Coyote Rocket Shoes Pty Ltd sells products such as rocket fuel, rocket repairs, shoe repairs, and osteopathy and chiropractic services through 10 clinics (Bateman, and Kingston, 2007, p.135). Due to many government restrictions that he had foreseen, Wiley Coyote sold the Coyote Rocket Shoes Pty Ltd in 2014 and remained with the Rocket Science Pain Management Clinics, which has realized an increase in profits since he sold his primary business. In 2016, Coyote Rocket Shoes Pty Ltd realized a net capital gain of $ 18,000 from the sale of his used and refurbished rocket shoes, which he had purchased two years ago. During that year, he also received partly franked dividend of $ 7,000 in a company that he had invested in which had $ 1,000 of franking credits (Jones, Rhoades-Catanach, and Lemler, 2010, pp.599-600). Despite this, he is a beneficiary of The Coyote Family Trust. On his basis income from the sale of the refurbished rocket shoes, Wiley Coyote is entitled to other deductions. These deductions include an amount of $ 1,000 for the cost of attending a seminar on how to Mix Rocket Fuel Safely and an amount of $ 700 for the expense of a decline in value of the computer he used for work-related matters. Besides, he incurred an amount of $ 560 for the cost he incurred on the repairs to the equipment he used to refurbish the second-hand rocket shoes, and an amount of $ 540, which he suffered as fees charged by his tax account ant who helped him file his tax return for the previous income year. Lastly, he donated $ 300 which he sent to a charitable organization that is a registered as a deductible gift recipient which is considered as an expense to Wiley Coyote. Here, Wiley Coyote made a donation in exchange of receives six tickets in a car raffle. Wiley also paid an amount of $ 4,000 in exchange for private health insurance for him and his wife. His PAYG withheld for the year amounted to $15,500. In determining the assessable income of Coyote Rocket Shoes Pty Ltd, we first consider what the primary business operations are. In this case, the Coyote Rocket Shoes Pty Ltd manufactures and sells rocket fuel, rocket repairs, and shoe repairs. The only income that Wiley Coyote received was the net capital gain of $ 18,000 from the sale of his used and refurbished rocket shoes since he had sold the business two years ago. His assessable income for the income year 2016 would, therefore, be the net capital gain as it was received from ordinary business operations that is the sale of rocket shoes. Taxation of dividends is done in such a way that their withholding tax is remitted to the government, which is final (King, and Fullerton, 2010). In this case, franking credits are the withholding tax on the dividends. This implies that the partly franked dividends have been taxed, if they are included in the assessable income, they will result to double taxation which means that they should n ot be included in the assessable income (Murphy, Higgins, and Lightner, 2010, pp.601-602). The same notion is used for the assessable expenses. Section 8-1 (1) of the Income Assessment Act Tax (IAAT) 1997 states that costs incurred from the ordinary business operations should be deductible for tax purposes. In this case, all the expenses incurred by Coyote Rocket Shoes Pty Ltd were out of the ordinary business operations and should, therefore, be deductible for taxation (Mankiw, Weinzierl, and Yagan, 2009, pp.147-174). Below is the preparation of the taxable income of Wiley Coyote. Coyote Rocket Shoes Pty Ltd Taxable Income As at 2015/ 2016 Details Amount ($) Net capital gain $ 18,000.00 Deductions Franking credits $ 1,000.00 Cost of seminar he attended on 'How to Mix Rocket Fuel Safely' $ 700.00 Repairs to equipment $ 560.00 Accountant's salary $ 540.00 Donation to charity (deductible) $ 300.00 Private health insurance $ 4,000.00 Taxable Income $ 10,900.00 Tax payable/ (refundable) Taxable Income $ 10,900.00 Less: Medical levy (2%* $ 10,900) $ 218.00 Less: PAYG Withheld $ 15,500.00 Net Taxable Income $ -4,818.00 Tax $ - Total tax payable/ (refundable) $ -4,818.00 Based on the computation of the taxable income of Coyote Rocket Shoes Pty Ltd, Wiley Coyote is a little earner since his taxable income for the year amounted to $ 10,900.00, and therefore he is subject to $ 0 taxes as seen in the table above (Shan, 2011, pp.177-188). However, it is a compulsory requirement that any individual remits PAYG withheld and a medical levy of 2% before paying any taxes (Tanzi, 2014). Coyote Rocket Shoes Pty Ltd has a PAYG withheld amounted to $ 15,500.00 while his medical levy that he was subject to is $ 218.00. The net tax income of Wiley Coyote is, therefore, -$ 4,818, which was computed by deducting the PAYG withheld of $ 15,500.00 and medical levy of $ 218.00 from the taxable income of $ 10,900.00 (Woellner, Barkoczy, Murphy, Evans, and Pinto, 2016). To conclude on this part, Coyote Rocket Shoes Pty Ltd has a tax refundable of -$ 4,818.00. This was derived by taking charge of $ 0 plus a net taxable income of -$ 4,818.00. This is because anyone who earns between $ 0 and $ 18,200 is exempt from taxes as he or she is a low-income earner and therefore pays $ 0 taxes (Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, Weaver, and Mcguire, 2010, pp.602-603). Taxation of Rocket Science Pain Management Clinics for the Financial Year 2015/16 Calculation of the taxable income According to section 8-1 (1) of the IAAT 1997, any revenue received and payments made out of the ordinary business operations should be assessed or deductible for tax purposes. The receipts of Rocket Science Pain Management Clinics include fees of $ 820,000 from cash patients, fees of $ 1,075,000 from health funds, an amount of $ 46,800, which was the money, received from the sale of burn lotions, and workers compensation receipts amounting to $ 67,000. The clinics expenses, on the other hand, included staff salaries (net of PAYG withholding) amounting to $ 640,000, the PAYG withholding forwarded to the ATO amounting to $ 295,000. The clinic also had PAYG installments of $ 165,000; a superannuation guarantees Levy of $ 84,000 and entertainment for special customers at sports venues amounting to $ 2,000. In addition, Rocket Science Pain Management Clinics incurred an amount of $ 11,000 for linen, which comprised of towels, bed sheets, and pillow slips with a useful life of fewer than twelve months. Besides, he paid laundry expenses of $ 6,000, aromatherapy oils and candles of $ 58,000, artworks of $ 8,000, rent amounting to $ 286,000, and other expenses amounting to $ 63,000. All these are deductible expenses except the PAYG withholding forwarded to the ATO and the PAYG installments (Murphy, Higgins, and Lightner, 2010, pp.601-602). Rocket Science Pain Management Clinics had beginning creditors of $ 1,000 and closing creditors of $ 500. Wiley, therefore, made a payment of $ 500 to the creditors, which should be included in the deductible expenses. The amount of $ 700 used for the family household should not be included in the deductible expenses since it was not incurred out of the normal business operation. Lastly, Wiley had a tax loss of $ 3,800 for the previous income year, which should be offset in this financial years taxable income, and he accepted a bike as a payment from a client at a market value of $ 250. These should be included in the deductible expenses and the assessable income respectively (Shan, 2011, pp.177-188). Below is the computation of the taxable income of Rocket Science Pain Management Clinics. Rocket Science Pain Management Clinic Taxable income As at 2015/ 2016 Details Amount ($) Receipts Bike as payment by client $ 250.00 Fees from cash patients $ 820,000.00 Fees from health funds $ 1,075,000.00 Sale of burn lotions- cash received ($ 46,800-$ 11,000) $ 36,800.00 Workers' compensation receipts ($ 67,000-$ 13,000) $ 54,000.00 Total receipts $ 1,986,050.00 Less: Expenses Staff salaries (Net of PAYG Withholding) $ 640,000.00 Linen (Towels, Bed sheets, Pillow ships)(Effective life is less than 12 months) $ 11,000.00 Laundry expenses (External services) $ 6,000.00 Aromatherapy oils and candles ($ 58,000-$ 3,000) $ 55,000.00 Artworks (Each piece under $ 1,000 purchased 1/9/15) $ 8,000.00 Rent (includes $ 32,000 paid up to 31 July 2016) $ 286,000.00 Other expenses (all deductible) $ 63,000.00 Payment of creditors ($ 1,000-$ 500) $ 500.00 Tax loss as at 30/6/2015 $ 3,800.00 Depreciation of clinic beds $ 9,000.00 Depreciation of desktop PC $ 6,750.00 Depreciation of laptop PC $ 500.00 Depreciation of office furniture $ 1,927.39 Depreciation of clinic furniture $ 1,997.26 Depreciation of low value pool $ 2,250.00 Total expenses $ 1,095,724.65 Taxable income $ 890,325.35 Calculation of depreciation of ten clinic beds Calculation of depreciation of ten desktop PC Calculation of depreciation of one laptop PC Calculation of depreciation of office furniture (each piece $ 1,000) Calculation of depreciation of clinic furniture (each piece $ 1,000) Calculation of depreciation of low-value pool (ii). Calculation of closing balance of clinics low-value pool Calculation of the Taxable income of Rockectfone Taxable income of Rockectfone Taxable income of Rockectfone As at 2015/ 2016 Details Amount ($) Receipts Income from trading $ 396,000.00 Total receipts $ 396,000.00 Payments Trading stock and overheads $ 84,000.00 Superannuation contribution on behalf of Wiley $ 24,000.00 Salary paid to Anita Coyote $ 45,000.00 Total payments $ 153,000.00 Net income (Taxable income) $ 243,000.00 Section 8-1 (1) of the IAAT 1997 states that any income realized and expenses made should be out of the ordinary business operations to be considered as assessable income or deductible expenses for taxation purposes. The revenues of Rockectfone included income from trading amounting to $ 396,000, fully franked dividends from Investopedia Ltd amounting to $ 28,000, and proceeds from the sale of shares in Lamb Supreme Ltd amounting to $ 7,000. The only assessable income, in this case, is the revenue from trading of $ 396,000 since it was realized from ordinary business operations (Spilker, Ayers, Robinson, Outslay, Worsham, Barrick, Weaver, and Mcguire, 2010, pp.602-603). Taxation of franked dividends is final, and only the franking credits should be recognized. The payments made by Rockectfone Corporation included trading stock and overheads amounting to $ 84,000, salary paid to Wiley amounting to $ 75,000, salary to Anita Coyote amounting to $ 45,000, and rent paid to Wiley amounting to $ 55,000 which included an advance of $ 30,000. Besides, the business paid interest to Ralph on loan amounting to $ 17,000, and interest on capital paid to Wiley amounting to $ 15,000. Furthermore, the company paid interest on money to Ralph amounting to $ 12,000, and superannuation contributed on behalf of Wiley amounting to $ 24,000 (Woellner, Barkoczy, Murphy, Evans, and Pinto, 2016). All these are deductible expenses to the business except the salary paid to Wiley, the rent paid to Wiley, the interest paid to Ralph on loan, and the interest on capital paid to Ralph and Wiley. Based on the table above, Rockectfone Corporation had a net income or taxable income of $ 243,000.00. Distribution of Net Income Distribution of Net Income (Taxable income) Details Wiley Ralph Total Salary $ 75,000.00 $ - $ 75,000.00 Rent paid $ 25,000.00 $ - $ 25,000.00 Interest on capital $ 15,000.00 $ 12,000.00 $ 27,000.00 Interest on loan $ - $ 17,000.00 $ 17,000.00 Profit or loss share (2:1) $ 66,000.00 $ 33,000.00 $ 99,000.00 Total Net income (Taxable income) $ 181,000.00 $ 62,000.00 $ 243,000.00 Since this is a small partnership entity, an apportionment of net income or taxable income ought to be prepared as shown above. This statement of distribution divides the taxable income between the partners that is Wiley and Ralph in the ratio of 2:1. Based on the above table, the profit to be distributed amounted to $ 99,000. Wiley received a benefit from the partnership of $ 66,000 while Ralph received a profit of $ 33,000. The total taxable income for Wiley amounted to $ 181,000 while that of Ralph amounted to $ 62,000 as seen in the table above (Bateman, and Kingston, 2007, p.135).Other Considerations When preparing Wileys tax returns, other elements should be considered. These include the PAYG withholding forwarded to the ATO, PAYG installments and any other levies such as the medical tax and insurance levy that the company is subject to (Jones, Rhoades-Catanach, and Lemler, 2010, pp.599-600). In addition, one should consider whether Rocket Science Pain Management Clinics is a loss-making firm or a profit-making company. Ideally, if a company realizes a loss, it should not be taxed, but rather it should be given tax exemptions. Accounting for the Coyote Trust The Coyote Trust Net income As at 2015/ 2016 Details Amount ($) Gross income $ 545,000.00 Total receipts $ 545,000.00 Less: Deductible trust expenses Wages paid to Sandy $ 30,000.00 Salaries paid to casual staff $ 40,000.00 Deductible overheads $ 145,000.00 Gifts to Desert Views (a DGR) $ 5,000.00 Total payments $ 220,000.00 Net income $ 325,000.00 Distribution of Net Income Net income $ 325,000.00 Amount to be distributed $ 292,500.00 To Wiley $ 113,750.00 To Aby $ 48,750.00 To Sandy $ 48,750.00 To Jack $ 48,750.00 To Lambchops $ 16,250.00 To The Society for the Prevention of Cruelty to Roadrunners $ 16,250.00 Balance $ 32,500.00 Based on the table above, Wiley will receive an amount of $ 113,750.00 from the trust, Aby, Sandy, and Jack will receive $ 48,750.00 each while Lambchops and The Society for the Prevention of Cruelty to Roadrunners will receive $ 16,250.00 each. The balance that should remain in the partnership amounts to $ 32,500.00 (King, and Fullerton, 2010). References Bateman, H. and Kingston, G., 2007. Superannuation and personal income tax reform.Austin. Tax F.,22, p.135. Retrieved on 26 January 2017. Jones, S.M., Rhoades-Catanach, S.C. and Lemler, B., 2010. Principles of taxation for business and investment planning.Issues in Accounting Education,25(3), pp.599-600. Retrieved on 26 January 2017. King, M.A., and Fullerton, D., 2010.The taxation of income from capital: A comparative study of the United States, the United Kingdom, Sweden and West Germany. University of Chicago Press. Retrieved on 26 January 2017. Mankiw, N.G., Weinzierl, M., and Yagan, D., 2009. Optimal taxation in theory and practice.The Journal of Economic Perspectives,23(4), pp.147-174. Retrieved on 26 January 2017. Murphy, K.E., Higgins, M. and Lightner, T., 2010. Concepts in Federal Taxation.Issues in Accounting Education,25(3), pp.601-602. Retrieved on 26 January 2017 Shan, H., 2011. The effect of capital gains taxation on home sales: Evidence from the Taxpayer Relief Act of 1997.Journal of Public Economics,95(1), pp.177-188. Retrieved on 26 January 2017. Spilker, B.C., Ayers, B.C., Robinson, J.R., Outslay, E., Worsham, R.G., Barrick, J.A., Weaver, C.D., and Mcguire, S.T., 2010. Taxation of Individuals.Issues in Accounting Education,25(3), pp.602-603. Retrieved on 26 January 2017. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press. Retrieved on 26 January 2017.

Essay Examples on Civil Rights Movement Essay Example

Essay Examples on Civil Rights Movement Paper 1st Essay Sample on Civil Rights Movement The 1960s were one of the most significant decades in the twentieth century. The sixties were filled with new music, clothes, and an overall change in the way people acted, but most importantly it was a decade filled with civil rights movements. On February 1, 1960, four black freshmen from North Carolina Agriculture and Technical College in Greensboro went to a Woolworths lunch counter and sat down politely and asked for service. The waitress refused to serve them and the students remained sitting there until the store closed for the night. The very next day they returned, this time with some more black students and even a few white ones. They were all well dressed, doing their homework, while crowds began to form outside the store. A columnist for the segregation minded Richmond News Leader wrote, Here were the colored students in coats, white shirts, and ties and one of them was reading Goethe and one was taking notes from a biology text. And here, on the sidewalk outside was a g ang of white boys come to heckle, a ragtail rabble, slack-jawed, black-jacketed, grinning fit to kill, and some of them, God save the mark, were waving the proud and honored flag of the Southern States in the last war fought by gentlemen. Eheu! It gives one pause(Chalmers 21). As one can see, African-Americans didnt have it easy trying to gain their civil rights. Several Acts were passed in the 60s, such as Civil Rights Act of 1964 and Voting Rights Act of 1965. This was also, unfortunately, the time that the assassinations of important leaders took place. The deaths of John F. Kennedy, Malcolm X, and Martin Luther King, Jr., all happened in the 60s. Slavery in the United States existed from the early senventeenth century until 1865. It was put to an end by the combination of the Emancipation Proclamation, 1863, and then the thirteenth amendment to the Constitution. 2nd Essay Sample on Civil Rights Movement The Civil Rights Movement in AmericaAnd when we allow freedom to ring, when we let it ring from every village and hamlet, from every state and city, we will be able to speed up that day when all of Gods children-black men and white men, Jews and Gentiles, Catholics and Protestants-will be able to join hands and to sngn in the words of the old Negro spiritual, Free at last, free at last; thank God almighty, we are free at last.Martin Luther King, Jr. The civil rights movement in the United States was a political, legal, and social struggle that was organized primarily by black Americans with some help from white America.The civil rights struggle was aimed at gaining full citizenship and racial equality for all Americans, particularly the most discriminated group, African Americans, and wasfirst and foremost a challenge to segregation.Segregation was deeply embedded in the South and was used to control blacks since the reconstruction of the South following the American Civil War.Durin g the civil rights movement, individuals and organizations challenged segregation and discrimination by using a number of methods that included protests, marches, boycotts, and refusing segregation laws.Most historians agree that the civil rights movement began with either the Brown v. Board of Education in 1954 or the Montgomery bus boycott in 1955 and ended with the Voting Rights Act of 1965; however, there is a lot of debate on when it began and ended.There were civil rights issues well into the 1980s. The main tool of discrimination against blacks in the United States was segregation, often called the Jim Crow system.Segregation became common in the South after the Reconstruction when the Democratic Party had gained control of the South and started to reverse black advances made during reconstruction. 3rdEssay Sample on Civil Rights Movement We will write a custom essay sample on Essay Examples on Civil Rights Movement specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Essay Examples on Civil Rights Movement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Essay Examples on Civil Rights Movement specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In order to understand what led to the Civil Rights Movement, we need tofirst understand what the blacks had been enduring.One could state that the civil rights movement actually started back in 1863 with the Emancipation of Proclamation abolishing slavery.During the First Reconstruction, 1865-1877, blacks tried to live a free life.The white plantation owner’s of the South could not run their plantations without the slaves helping.So, they set up a system called share-cropping.Under this plan, blacks would borrow from the local merchants against their future crops.They would go into debt so much they were unable to pay.Thus, they were stuck on the plantations, working off their debt.This crop-lien system lasted until the 1960’s.Also, in the South, blacks were still not allowed to vote.The people in South denied their right to vote by using â€Å"grandfather clauses† and literacy tests.Segregation still existed.There was also a lot of violence in the South agains t blacks.From 1910-1919, 57 lynchings a year took place.All of this background is important in understanding what the blacks went through during this time period. One of the most indispensable factors of beginning the Civil Rights Movement, involved the cotton industry.The demand for cotton had decreased with the increase of synthetic fibers and imported fabrics.Also, with the increase in mechanization, the demand for plantation workers decreased.After all of these influences, 70% of sharecroppers were let go.Of these, 10 million came to the North.Of the 10 million, about half were black.Many of these people moved to urban areas. Another important factor of the Movement, was that blacks became a â€Å"swing vote.†Politicians recognized that with blacks gaining voting rights, they could get more votes.Thus, politicians became more aware of what affected the blacks. 4thEssay Sample on Civil Rights Movement In 1947, Branch Rickey of the New York Dodgers made history by signing Jackie Robinson to the Dodgers, thefirst African American major league baseball player. Jackie made a huge step for himself but also for all African Americans in the nation. A few years later, in 1954, the Supreme Court settled a case called Brown vs. Board of Education of Topeka, Kansas where they reversed Plessy vs. Ferguson stating that segregation was constitutional as long as equal facilities were provided. This action got the ball rolling for the civil rights movement because it showed the African Americans that the federal government was now on their side. In 1955, Rosa Parks boarded a bus in Montgomery, Alabama and ignited the progress of the movement. Soon a pastor, Martin Luther King, emerged as a great leader for the movement. His unique non-violent approach to achieving the goals for civil rights established King as an effective guide for the African Americans in the nation. The main goal of the civil rights movement was to provide African Americans with equal rights in society. Most of them held lower position jobs than whites, and earned less. This goal was too large to accomplish all at once, therefore smaller goals were made from this one vast aspiration. One of these objectives was the desegregation of schools. Since the Supreme Court ruled that segregation is illegal in Brown vs. Board the NAACP tried to make schools in the south integrate. The idea was not accepted well and after a year, Governor Faubus of Arkansas closed thefirst high school that mixed white and black students. African Americans also pushed for desegregation of lunch counters, busses, and public facilities such as toilets and water fountains.

Importance of Gross Domestic Product Essay Example

Importance of Gross Domestic Product Essay Example Importance of Gross Domestic Product Essay Importance of Gross Domestic Product Essay Importance of Gross Domestic Product Name: Institutional affliction: Date: Importance of Gross Domestic Product GDP (Gross Domestic Product) is the quantifying in monetary value of all goods and services produced within the boundaries of a nation over a specified period of time usually a year. As a result, GDP is distinguished from GNP where the later considers nationality of producers regardless of location or boundaries. Its important to note only newly produced goods as well as within the county’s boundaries are measured within the agreed amount of time. There are three approaches used to measure GDP distinguished by point of assess. The spending or expenditure method measures the amount of money individuals spend on goods and services produced in a specific country. The second method known as income approach measures the income of good and service producers within a country where as the final method referred to as production method enumerates value of goods and services at point of production or export (Baumol et al. 2012). GDP figures are paramount for national economies due to planning purposes. GDP comprises contributions made by different economic sectors such as industrial, mining, agricultural or even tourism. The government acquires information illustrating the production levels of different sectors and is determine sectors requiring more investment capital or efficiency in management. Additionally, the government institutions responsible for economic affairs of a nation can gauge the economic growth registered by different sectors as well as identify contributing factors. World monetary institutions responsible for funding as well as bailouts use the GDP to measure the economic soundness while predicting growth and required investment capital for different countries. Overall, the GDP is indicative of the effects of macro-economic policies employed by the government in addition to being used to calculate other macro-economic factors such as per capital income and standard of living (Baumol et al. 2012). Lastly, GDP is a vital indicator in identifying the economic trade cycle phases in a country. References Baumol, W. J., Blinder, A. S. (2012). Economics: Principles and policy. Mason, OH: South-Western Cengage Learning.

Explain the changes in revenue and profit of your company that have Essay

Explain the changes in revenue and profit of your company that have occurred in recent years - Essay Example Based on the fact that the analysis serves the purpose of portraying financial health of a company, it means that we will focus on aspects of earnings. In this context, the two aspects which show earnings of an organization are revenue and profits. Paul and Krishna (2008) says that companies report earnings in terms of revenue and profit on a periodic basis. Through these earning reports, one can objectively know how much money a company makes, and predict corresponding amount of money that it will make in the foreseeable future. At this juncture, we will focus on a real company, ITV plc, which seeks to deliver growth through transformation of business strategies. ITV plc is a media company within the television broadcasting sector of communication industry. It deals with airing of news, advertisements and online broadcasting. In 2010, ITV adopted a transformation strategy meant to boost its financial status within a competitive business environment. This strategy strives to establis h a balanced performance in all subsectors of the company’s business, including TV studios, Pay and Interactive business and online broadcasting. ITV wants to reap heavily from increasing opportunities resulting from changes in consumer behavior. Improvement attributed to adoption of the transformation plan can be seen through the company’s revenue and profit trends. Supposedly, ITV plc admits that its transformation has contributed significantly to increase in its financial performance, which has continually enabled the company to post double digit earnings. At this juncture, preceding sections will involve dissecting ITV’s balance sheet and cash flow statements for the recent years since 2008. Changes in Revenue Fundamental analysis on ITV plc earnings will begin by acknowledging statistical figures of revenue for the past five years. In 2007, the company posted consolidated revenue of ?2,029 million. In 2008, total revenue generated from the different busines s sectors cumulated to ?2,082 million. In the two years, it emerges that TV broadcasting generates the largest revenue for the company, at ?1,652 million and ?1,750 million in 2008 and 2007 respectively. As at 31st December 2009, the company’s revenue dropped from ?2,350 million to ?1,879 million. Fortunately, 2010 came as relieve for the company after it posted improved revenue from TV studios and online broadcasting. In total, cumulative revenue for the company in 2010 stood at ?2,064 million, which is a substantial improvement compared to the 2009 figure of ?1,879 million. In succeeding years of 2011 and 2012, earnings generated from sales in form of revenue increased in a linear manner. In 2011, ITV plc had total revenue of ?2,140 followed by ?2,196 in 2012. Increase in revenue for these recent years is attributed to corresponding increase in sales within all business areas. In this regard, the figures posted above are true reflection of actuarial variations in revenue tr ends of ITV from 2007 to 2012. Changes in Profits Having appraised the revenue trend for ITV plc, it is not time to examine its profit patterns for the same period of five years. In this context, it is rationally assumed that tax rate for the five years remained consistent, thus profits considered will feature figures before tax. In 2007, ITV plc posted a before tax profit

Essay on Art and Gender (topic given in instractions)

On Art and Gender (topic given in instractions) - Essay Example This meant that nakedness was in the beholder’s eye. Further, the woman was blamed for everything experienced and thus she was made a subservient of the man as a punishment (Berger 47). The idea of women being made as objects to be stared at was worsened during the renaissance period, where the moment of shame dominated. The Nudes directed the shame more at the viewer rather than at each other. With time, the shame was used as a display of some kind. Though secular subjects were in use, Nudes still maintained the implication that women were aware of being gazed at. Consequently, they were not naked in their personal right, rather as naked in the eyes of men. According to Jones, another factor of Western Modernity that made it difficult for women to establish themselves as artists is seen in Berger’s illustration of the average oil paintings of the Nude, where the key character was never painted; the male spectator of whom everything had been accomplished. The European c onvention of not painting women’s body hair was symbolic. To them, hair symbolized passion and power, yet males perceived that these were their features. This contributed to women’s sense of inferiority and thus they lacked the motivation to become artists (Jones 230). Other factors which made it difficult for women to establish themselves as artists in western modernity Linda Nochlin reveals the failure of art and how the Western male viewpoint affected the establishment of women as artists. She refers to John Stuart Mill’s concept of how he viewed male domination as a major source of social injustice. Nochlin bases her argument that white male subjectivity was a factor that undermined women progress. Since men perceived themselves as superior, they focused on more noticeable art works and disregarded any effort made by women. Research with talented women in art work demonstrates that internal barriers also limited women to establish themselves as artists. The way women were raised and the cultural biases they experienced led to such barriers and lack of developing the belief in self, essential for a determination to highly creative work. In fact, some women remained in the background, in undesirable positions, as enforcers of other people’s ideas (Johnson 245). Creative potential in a number of women may be associated to lower-profile work. As men produced great works of art, most talented women made unconscious or conscious decisions to implement such men’s work. Women with art potentials, who had the capability to capitalize on this prospective in their work always portrayed single-minded purpose, made hard choices regarding their lives, and lacked support systems to help them come out. Another limiting factor to women’s establishment was societal-based. Such factors influenced or became an obstruction to women development in art. Nochlin wonders why there are no great women artists. From her analysis of women achi evements in art, she illustrates that great art by women was often underrated or disregarded in history (Nochlin 161). Further, research shows that though rational stimulation in homes tended to play a key role in the advancement of art, most women were not practically motivated or even permitted to involve in intellectual pursuits by their peers or families. They were traditionally offered less education than their male counterparts, and the society

Analysis of the Research Article pH Effects on the Bio-Permeability of Essay

Analysis of the Research Article pH Effects on the Bio-Permeability of Polymers Used in Prophylactics - Essay Example The hypothesis in this study was that pH has an effect on bio-permeability of NLR condoms hence research question is: Does pH increase the permeability of NLR condoms to infectious agents? In order to get an answer to the research question, this study tested pH effects on the permeability of natural latex rubber thus pH is an independent variable while permeability of NLR is a dependent variable. The investigators exercised adequate control of the variables. The NLR were first tested for any permeability using neutral water, bacteriophage and bacteria (E. Coli) and only those that were impermeable at the beginning of the experiment were used in the experiment. This was very important since it ensured the results that showed permeability after treating with different pH solutions were not as a result of any other factor but the pH. The second control was by cleaning the NLR condoms using distilled and neutral water. This was important because of two controls; first, by ensuring all lubricants, flavors and essence are removed from the NLR condom and second, there is no effect on the subsequent removal since distilled water (neutral was used) (Tubman et al 293-294). The investigators also prepared and standardized the bacteria that was used in this experiment and used the right media to inoculate and isolate the bacteria and bacteriophage. However, the investigators have not shown evidence of calibration of the pH meter that was used. Since pH is a variable, preparation of the pH solutions that were used to treat NLR condoms only is only mentioned but does not show for example how the study confirmed that pH 4.2 was actually 4.2. Moreover, replication of this study could face a challenge due to this fact.

Two Hole Paper Punch Engineering Essay

Two Hole Paper Punch Engineering Essay The product I have chosen to manufacture is the two-hole paper punch. This product is one which is widely used in homes, schools and businesses all over the world for the purpose of punching holes in paper to allow for attaching multiple sheets together in an organised fashion. Such examples of devices used in conjunction with the two-hole punch include the ring binder folder and treasury tags. Component Parts On close inspection of existing two-hole punch products similar to the one in Fig.1 it can be observed that there exists six fundamental component parts to the piece. Some of these components are used in matching pairs and for this reason they can be considered as one single part in regards to the manufacturing of the product. Therefore the component parts can be categorised in four groups as follows: Base Plate ( To which everything is attached) Lever Handel ( The whole mechanism works from the behaviour of this part) Punchers ( Creates the holes in the paper) Springs ( Resets the mechanism for next use) Possible Materials There are countless materials which could be used to make the components of this product but the question is which ones are cost effective and also offer good quality. At this point I am considering using Perspex for the lever handle and Aluminium for the base plate. Stronger materials will be needed for the puncher heads to ensure a lasting sharpness over repeated use. Stainless steel could be a possibility in this case. And the springs will need to be strong also for the same reasons of repeated use so I would consider using some other variation of steel here too. Perspex The material we now know as Perspex began life, when the first acrylic acid was produced, in 1843. Methacrylic acid was formulated in 1865 and the reaction between methacrylic acid and methanolresults in the coumpound called metyl methacylate. In 1877 Two German chemists discovered the polymerization process that turns methyl methacrylate into polymethyl methacrylate. In 1933 another German chemist named Otto Rohmpatented and registered the name PLEXIGLAS. Then in 1936 the first commercially viable production of acrylic glass began. During World War II acrylic glass was used for submarine periscopes, and windshields, canopies, and gun turrets for airplanes. From a chemical point of view it is the polymer of methyl methacrylate that is sold under the trade names of Plexiglas or Perspex. Perspex is frequently used as a light or shatter-resistant alternative to glass. It is often favoured because of its moderate properties, easy handling and processing, and low cost. However when loaded it behaves in a brittlemanner and this is especially the case when subjected to an impact force. Also when compared to glass it is more prone to scratching. Aluminium Aluminium is a silvery-white andductilemember of theboron groupofmetals. It has the symbolAl and itsatomic numberis 13. Also it is not soluble in water. Aluminium is themost abundant metalin theEarthscrust, and the third most abundant element therein, next to oxygenand silicon. It makes up approximately 8% of the Earths solid surface by weight. Aluminium is too reactive chemically to occur as a free metal naturally. Instead, it is found combined in over 270diverseminerals.The chief resource of aluminium isbauxiteore. Aluminium is remarkable for its ability to resistcorrosiondue to the phenomenon ofpassivationand the metals low density. Aluminium is a soft, durable, lightweight,malleablemetalwith visual appearance ranging from silvery to dull grey which depends on the surface texture. Aluminium is non-magnetic and non-sparking. It is also insoluble in alcohol, though in certain forms it can be soluble in water. Theyield strengthof pure aluminium is 7-11MPa, while aluminium alloyshave yield strengths ranging from 200 MPa to 600 MPa.Aluminium has about one-third the densityandstiffnessofsteel. It isductile, and easilymachined,cast,drawnandextruded. Corrosionresistance can be excellent due to a thin surface layer ofaluminium oxidethat forms when the metal is exposed to air, effectively preventing furtheroxidation. The strongest aluminium alloys are less corrosion resistant due togalvanicreactions with alloyedcopper.This corrosion resistance is also often greatly reduced when many aqueous salts are present, particularly in the presence of dissimilar metals. Aluminium atoms are arranged in aface-centred cubic(fcc) structure. Stainless Steel Inmetallurgystainless steel, also acknowledged asinox steelorinoxfrom French inoxidable, is defined as asteelalloywith a minimum of 10.5or 11% chromiumcontent by mass.Stainless steel does not stain, corrode, or rust as easily as regular steel (itstains less, but it is not stain-proof).It is also calledcorrosion-resistant steelorCRESwhen the alloy type and grade are not detailed. There are different grades and surface finishes of stainless steel to suit the environment to which the material will be exposed to in its lifetime. Stainless steel is used where the properties of steel, and resistance to corrosion are both required. Stainless steel differs from carbon steel by the amount of chromium present. Carbon steel rusts when exposed to air and moisture. This iron oxide film (the rust) is active and accelerates corrosion by forming more iron oxide. Stainless steels contain sufficient chromium to form a passive film of chromium oxide, which prevents further surface corrosion and blocks corrosion from spreading into the metals internal structure. Carbon Steel Carbon steel, also calledplain carbon steel, issteelwhere the mainalloyingconstituent iscarbon. Carbon steel is defined as steel that has no minimum carbon content specified. The term carbon steel may also be used in reference to steel which is notstainless steel; in this use carbon steel may include alloy steels. Steel with a low carbon content has properties similar to iron. As the carbon content rises, the metal becomes harder and stronger but lessductileand more difficult toweld. In general, higher carbon content lowers the melting point and its temperature resistance. Carbon content influences the yield strength of steel because carbon atoms fit into theinterstitialcrystallinelatticesites of thebody-centered cubic(BCC) arrangement of the iron atoms. The interstitial carbon reduces the mobility ofdislocations, which in turn has a hardening effect on the iron. To get dislocations to move, a high enough stress level must be applied in order for the dislocations to break away. This is because the interstitial carbon atoms cause some of the iron BCC lattice cells to distort. Mild and low carbon steel Mild steel is the most common form of steel because its price is relatively low while it provides material properties that are acceptable for many applications. Low carbon steel contains approximately 0.05-0.15% carbonand mild steel contains 0.16-0.29%carbon, therefore it is neither brittle norductile. Mild steel has a relatively low tensile strength, but it is cheap and malleable; surface hardness can be increased throughcarburizing. It is often used when large quantities of steel are needed, for example asstructural steel. The density of mild steel is approximately 7.85g/cm3(0.284lb/in3)and theYoungs modulusis 210,000MPa (30,000,000psi). Background Research Production Process The Objective of this section is to define the materials and examine the possible production processes for each of my four component parts. There is always more than one way to carry out a job and yet still obtain a successful result. However some methods are more cost effective than others. I wish to present multiple solutions to manufacturing each of my parts and from there choose the best balance of quality, time and economy. Base Plate Aluminium Casting The first production process option to be examined is the idea of the multiple-use-mold casting process In the permanent-mold casting process a re usable mold is machined from grey cast-iron, steel, graphite or other such material. The mold is first pre-heated, and molten metal is poured in under the action of gravity alone. After solidification, the mold is opened and, the product is removed. The mold is then reclosed and another casting is poured. Aluminium is frequently cast by this process. There are numerous advantages for this process. The mold is reusable. A good surface finish is obtained provided the mold is in good condition. Dimensional accuracy can usually be held within 0.13-.25 mm. By selectively heating or cooling various parts of the mold, or by varing the thickness of the mold wall, directional solidification can be promoted so as to produce sound, defect-free castings with the desired mechanical properties. However there are some drawbacks to this process too. The mold life depends upon a number of factors: The allow being cast. The higher the melting point, the shorter the mold life. The mold material. Grey cast iron has about the best resistance to thermal fatigue and also machines easily. Thus it is used most frequently for permanent molds. The pouring temperature. Higher pouring temperatures reduce mold life, increase shrinkage problems, and induce longer cycle times. Mold temperature. If the temperature is too low, mis runs are produced, and high temperature differences form in the mold. If the temperature is too high, excessive cycle times result, and mold erosion is aggravated. Mold complexity is often restricted because the rigid cavity has no collapsibility to compensate for the shrinkage of the casting. As a best alternative, it is common practice to open the mold and remove the casting immediately after solidification, thereby preventing any tearing that may occur on subsequent cooling-down. Permanent molds are usually headed at the beginning of a run and are then maintained at a fairly uniform temperature as a means of controlling the cooling rate of the metal being cast. Since the mold rises in temperature as a casting is poured and sufficient time is permitted for solidification, it may be necessary to provide a cool-down delay before another casting is poured. Refractory washes are often applied to the mold walls to prevent the casting from sticking and to prolong the mold life. Mold costs are generally high so that high-volume production is necessary to justify the expense. Milling Milling is a basic machining process by which a surface is generated progressively by the removal of chips from a workpiece fed into a rotating cutter in a direction perpendicular to the axis of the cutter. Sometimes the workpiece remains stationary, and the cutter is fed to the work. In nearly all cases a multiple-tooth cutter is used so that the material removal rate is high. Often the the desired surface is obtained in a single pass of the cutter or work and, because very good surface finish can be obtained, milling is particularly well suited to and widely used for mass-production work. Several types of milling machines are used ranging from relatively simple and versatile machines that are used for general-purpose machining in job shops and tool-and-die work to highly specialized machines for mass production. Unquestionably, more flat surfaces are produced by milling than by any other machining process. The cutting tool used in milling is known as the milling cutter. Equally spaced peripheral teeth will intermittently engage and machine the workpiece. This is called interrupted cutting. Milling operations can be classified into two broad categories called peripheral milling and face milling. Each has many variations. In peripheral milling the surface is generated by teeth on the periphery of the cutter body. The surface is parallel to the axis of rotation of the cutter. Both flat and formed surfaces can be produced by this method, the cross section of the resulting surface corresponding to the axial contour of the cutter. This method is often called slab milling and is usually performed on horizontal spindle machines. In slab milling, the tool rotates at a certain rpm while work feeds past the tool. Water Jet Cutting Awater jet cutter or just waterjetis a machine capable of cutting intometaland other materials by means of a jet ofwaterat high velocity and pressure. The process is, in theory, the same aswater erosionfound in nature however it is greatly accelerated and concentrated. It is frequently used during manufacture of parts for machinery and other such devices. This is the preferred process when the materials involved are sensitive to the extreme temperatures that friction causes in other methods. Water jet cutting has found applications in a wide range of industries. Examples of these are mining and aerospacewhere it is used for operations such as shaping, cutting and carving. One important advantage of the water jet cutter its function to process material without interfering with the materials inherent structure as there is no heat-affected zone/ Haz. Minimizing the effects of heat allows metals to be processed without altering internal charachteristics. Water jet cutters also have the ability to produce rather detailed cuts in a material. When specialized computer software and 3-D machining tools are used, complex 3-D shapes can be created. The nozzle can be changed and adjusted to give the required cutting width. Typical abrasive cuts are made with a nozzle in the range of 1.016 to 1.27mm, but can be as narrow as 0.508mm. Non-abrasive cuts are normally 0.178 to 0.33mm, but can be as small as 0.076mm, which is roughly the width of a human hair. Small cutters ike these can make very small detail possible in a broad range of tasks. Waterjets are capable of accuracy of 0.13 mm, and repeatability to within a tolerance of 0.03 mm. Water jet cutting is a green technology.Nno hazardous waste is produced which reduces waste costs. Large pieces of recyclable scrap material are cut off using this method which would have been otherwise lost using traditional cutting methods. Waste water is usually clean enough to filter and disguard of down a normal drain. The abrasive is non-toxic and can be recycled for many uses. Water jets also avoid airborne fumes, and contaminates from cutting materials such as asbestos and fiberglass. This really benefits the work environment and greatly reduces any health problems arising from operator exposure. Lever Handel-Perspex Injection moulding Injection moulding is used to produce more thermoplastic products than any other process. Granules of raw material are fed from a hopper by gravity into a pressure chamber ahead of a plunger. As the plunger advances, the plastic is forced through a heated chamber, where it is preheated. From the preheating segment, it is forced through the torpedo section, where it is melted and super-heated to 200-300Â °C. It then leaves this section through a nozzle which seats up against the mold and allows the molten plastic to enter the closed-die cavities through suitable gates and runners. The die remains cool, so the plastic solidifies almost as soon as the mold is filled. To ensure proper filling of the cavity, the material must be forced into the mold rapidly under considerable pressure, typically 35-140 MPa. Premature solidification would cause defective products. While the mold is being opened, the part ejected, and the mold reclosed, the material for the next part is being heated in the torpedo. The complete molding process takes typically between 1 and 30 seconds and is very similar to the die-casting of molten metals. Because thermosetting plastics must be held at an elevated temperature and pressure for sufficient time to permit curing, the injection molding process must be modified for this type of polymer. In the jet molding process the polymer is preheated in the feed chamber to about 95Â °C and then is further heated to the temperature of polymerization as it passes through the nozzle. Additional time in the heated mold completes the curing process. Care must be exercised to prevent the material in the nozzle from cooling during this time and clogging the flow. Water cooling is introduced to the nozzle area as soon as the cavity is nearly filled. The water cools the material in this region and retards the hardening reaction. Because of the long cycle time, little injection molding of thermo-sets is performed. The properties can often compete with die-cast metals, provided the lower rigidity of the polymer is not objectionable. Milling The milling process is the same as before when it was discussed in relation to Aluminium. The only difference now is the material, which is Perspex. Laser cutting Laser-aided cutting has brought about a revolution in the manufacturing industries. These high-powered optical beams are used to cut through a variety of materials such as metal, wood, glass and plastic. The laser is directed at the required surface and moved around to cut the material in the desired shape. Laser cutting gives a finer finish to the end product as compared to conventional cutting methods. A typical laser beam is about 1/5th of a millimeter in width and has an intensity of 1000 to 2000 watts. Most laser cutting machines are integrated into a CAD/CAM system that helps the user design the end product on a computer before implementing it on the work piece. Laser cutting devices are proving beneficial in a wide array of industries. The plastic industry is no exception. These optic powered devices are used to cut precise shapes into plastic or acrylic sheets. The lasers can be used to cut plastics of varying thickness by simply altering the intensity of the beam. Lasers are not only used to cut through plastics but also help engrave on various surfaces. Laser plastic cutting machines bring precision and accuracy to the entire process. Since most machines are fully automated, they can perform complex cutting operations at high-speeds. The laser plastic cutting machines can also be used to cut polymers, polycarbonates and other synthetic materials such as polyesters and rubbers. The laser cutting method uses a non-contact approach when cutting the material. Due to this, the wear and tear associated with conventional methods is absent, preventing the product from any damage and deformation. The laser process also delivers a finish quality unmatched by any other process. When using laser plastic cutting machines, care should be taken to avoid the use of flammable plastics such as PVCs. These materials cannot cope with the heat generated by the laser and get damaged easily. Punches Stainless Steel Extrusion The process begins by heating the stock material. It is then loaded into the container in the press. A dummy block is placed behind it where the ram then presses on the material to push it out of the die. Afterward the extrusion is stretched in order to straighten it. If better properties are required then it may beheat treatedorcold worked. The extrusion ratio is defined as the starting cross-sectional area divided by the cross-sectional area of the final extrusion. One of the main advantages of the extrusion process is that this ratio can be very large while still producing quality parts. Hot extrusion is done at an elevated temperature to keep the material fromwork hardeningand to make it easier to push the material through the die. Most hot extrusions are done on horizontal hydraulic presses that range from 250 to 12,000 tons. Pressures range from 30 to 700MPa (4,400 to 102,000psi), therefore lubrication is required, which can be oil or graphite for lower temperature extrusions, or glass powder for higher temperature extrusions. The biggest disadvantage of this process is its cost for machinery and its upkeep. There are many different variations of extrusion equipment. They vary by four major characteristics: Movement of the extrusion with relation to the ram. If the die is held stationary and the ram moves towards it then its called direct extrusion. If the ram is held stationary and the die moves towards the ram its called indirect extrusion. The position of the press, either vertical or horizontal. The type of drive, either hydraulic or mechanical. The type of load applied, either conventional (variable) orhydrostatic. A single or twin screw auger, powered by an electric motor, or a ram, driven by hydraulic pressure (often used for steel and titanium alloys), oil pressure (for aluminum), or in other specialized processes such as rollers inside a perforated drum for the production of many simultaneous streams of material. Typical extrusion presses cost more than $100,000, whereas dies can cost up to $2000. Springs Steel The following description focuses on the manufacture of steel-alloy, coiled springs. Winding Cold winding Wire up to 0.75 in (18 mm) in diameter can be coiled at room temperature using one of two basic techniques. One consists of winding the wire around a shaft called an arbor or mandrel. This may be done on a dedicated spring-winding machine, a lathe, an electric hand drill with the mandrel secured in the chuck, or a winding machine operated by hand cranking. A guiding mechanism, such as the lead screw on a lathe, must be used to align the wire into the desired pitch (distance between successive coils) as it wraps around the mandrel. Alternatively, the wire may be coiled without a mandrel. This is generally done with a central navigation computer (CNC) machine. Examples of different types of springs. Examples of different types of springs. The wire is pushed forward over a support block toward a grooved head that deflects the wire, forcing it to bend. The head and support block can be moved relative to each other in as many as five directions to control the diameter and pitch of the spring that is being formed. For extension or torsion springs, the ends are bent into the desired loops, hooks, or straight sections after the coiling operation is completed. Hot winding Thicker wire or bar stock can be coiled into springs if the metal is heated to make it flexible. Standard industrial coiling machines can handle steel bar up to 3 in (75 mm) in diameter, and custom springs have reportedly been made from bars as much as 6 in (150 mm) thick. The steel is coiled around a mandrel while red hot. Then it is immediately removed from the coiling machine and plunged into oil to cool it quickly and harden it. At this stage, the steel is too brittle to function as a spring, and it must subsequently be tempered. Assembly Procedure Methods Quality Control Qulaity control is defined as the maintenance of standards of quality of manufactured goods. With this in mind there are a few methods i could employ in the upkeep of quality in the product choosen.

to thine own self be true: The Wise Polonius of Hamlet :: GCSE English Literature Coursework

The Wise Polonius of Hamlet      Ã‚  Ã‚   In Shakespeare’s tragedy Hamlet there is one character, besides the protagonist, who is very quotable because of the wisdom of his comments. This is the father of Laertes and Ophelia, namely Polonius. He is the subject of this essay. In â€Å"Shakespeare’s Nomenclature† Harry Levin discusses the name â€Å"Polonius’ and other names from the play: The Latinism Polonius reminds us of the Polish question, moot throughout Hamlet, where the onomastics are polyglot. If Marcellus and Claudius are Latin, Bernardo and Horatio are Italian, and Fortinbras signifies â€Å"strong arm† not in Norwegian but French (fort-en-bras). On the other hand, the son of Polonius has a Greek godfather in Laertes, the father of Odysseus. The Scandinavian names, at least the Germanic Gertrude, stand out because they are in the minority. (79) What’s in a name like Polonius? Here is a literary critic who respects his advice: Rebecca West in â€Å"A Court and World Infected by the Disease of Corruption† talks about Polonius: Polonius is interesting because he was a cunning old intriguer who, like an iceberg, only showed one-eighth of himself above the surface. The innocuous sort of worldly wisdom that rolled off his tongue in butter balls was a very small part of what he knew. It has been insufficiently noted that Shakespeare would never have held up the action in order that Polonius should give his son advice as to how to conduct himself abroad, unless the scene helped him to develop his theme. But â€Å"This above all – to thine own self be true; And it must follow, as the night the day, Thou canst not then be false to any man† (I.3.78), has considerable . . . value when it is spoken by an old gentleman who is presently going to instruct a servant to spy on his son, and to profess great anxiety about his daughter’s morals, when plainly he needed to send her away into the country if he really wanted her to retain any [. . .].(108) Polonius’ entry into the play occurs at the social get-together of the royal court. Claudius has already been crowned; Queen Gertrude is there; Hamlet is present in the black clothes of mourning. When Laertes approaches Claudius to give his farewell before returning to school, the king asks Polonius: â€Å"Have you your father's leave? What says Polonius?† And the father dutifully answers:

Comparison & Contrast Essay Essay

Christianity and Confucianism are two religions. Although they are not the same in the aspect of their gods, popularity level and roots, they do have similarities, such as their name, derivation and age. The names Christianity and Confucianism both start with a C. However, we can dive deeper into that. Christianity, the name, was born out of the word Christ, part of the name / title Jesus Christ, an important figure to Christianity and its beginning. According to the religion, Jesus was a real person who was a messenger from God. Confucianism has Confucious in it. Confucious was also a real man (philosopher) that had created Confucianism. Both of these religions are not very modern. Some religions, such as Baha’i or Caodaism, came from the 19th and 20th centuries. Christianity and Confucianism, on the other hand, were created around the time of 500 BCE and 33 CE, respectively. Although there is an approximate 500 year gap between their creation dates, Christianity and Confucianism are both old religions. Also, Christianity and Confucianism are both monotheistic religions. In Christianity, followers believe in God, a figure who oversaw everything. Confucianists believe in Ti’en, or heaven. On the contrary, Christianity and Confucianism have their differences, too. Christianity is a religion followed in many parts of the world, including North America, Europe and Asia. Confucianism, though, is mostly used in Asia, or Oriental Asia to be more specific (China, Vietnam, etc). Catholicism has been widely spread, and it has, evidently, been done successfully. Confucianism has remained practised in the same region, and minimally practised outside of Asia. Furthermore, Christianity is the most widely-followed religion in the world, with over 2 billion followers, whereas Confucianism has around 6. 2 million. The difference is huge, with around 325 times more Christians than Confucianists. Another contrast between Christianity and Confucianism is their roots. Even though they were both old religions, as mentioned before, the countries that they were created in were different. Christianity was founded in Israel, more specifically Bethlehem, the birthplace of Jesus (just south of Jerusalem). Confucianism was founded in China by Confucious, who resided in the province of Lu in China. Despite having different gods, numbers of followers and roots, Christianity and Confucianism are similar in their name, derivation and age. They are both interesting religions, and although they do not have the same number of religionists, Christianity and Confucianism are important parts of many people’s lives.

Good will definition Essay

An account that can be found in the assets portion of a company’s balance sheet. Goodwill can often arise when one company is purchased by another company. In an acquisition, the amount paid for the company over book value usually accounts for the target firm’s intangible assets. Goodwill is seen as an intangible asset on the balance sheet because it is not a physical asset like buildings or equipment. Goodwill typically reflects the value of intangible assets such as a strong brand name, good customer relations, good employee relations and any patents or proprietary technology. Method: There are three methods of valuation of goodwill of the firm; 1. Average Profits Method 2. Super Profits Method 3. Capitalisation Method 1. Average Profits Method: This method of goodwill valuation takes the average profit of previous years as its basis. This average profit is multiplied by the number of purchases made in that year. Goodwill = Average Profit x Number of Purchases in the year Before calculating the average profits the following adjustments should be made in the profits of the firm: a. Any abnormal profits should be deducted from the net profits of that year. b. Any abnormal loss should be added back to the net profits of that year. c. Non-operating incomes eg. Income from investments etc should be deducted from the net profits of that year. Example: An Ltd agreed to buy the business of B Ltd. For that purpose Goodwill is to be valued at three years purchase of Average Profits of last five years. The profits of B Ltd. for the last five years are: Year| Profit/Loss ($)| 2005 | 10,000,000| 2006| 12,250,000| 2007| 7,450,000| 2008| 2,450,000 (Loss)| 2009| 12,400,000| Following additional information is available: 1. In the year 2008 the company suffered a loss of $1,000,500 due to fire in the factory. 2. In the year 2009 the company earned an income from investments outside the business $ 4,500,250. Solution: Total profits earned in the past five years= 10,000,000 + 12,250,000 + 7,450,000 – 2,450,000 + 12,400,000 = $ 39,650,000 Total Profits after adjustments = $ 39,650,000 + $ 1,000,500 – $ 4,500,250=$ 36,150,250 Average Profits= $ 36,150,250à ·5=$ 7,230,050 Goodwill = $ 7,230,050Ãâ€"3=$ 21,690,150 Thus A Ltd would pay $ 21,690,150 as the price of Goodwill earned by B Ltd. 2. Super profits method: Super profit refers to a situation where in the actual profit is higher than what is expected. Under this method, Goodwill = super profit x number of years’ purchase Steps for calculating Goodwill under this method are given below: i) Normal Profits = Capital Invested X Normal rate of return/100 ii) Super Profits = Actual Profits – Normal Profits iii) Goodwill = Super Profits x No. of years purchased For example, the capital employed as shown by the books of ABC Ltd is $ 50,000,000. And the normal rate of return is 10 %. Goodwill is to be calculated on the basis of 3 years purchase of super profits of the last four years. Profits for the last four years are: Year| Profit/Loss ($)| 2005 | 10,000,000| 2006| 12,250,000| 2007| 7,450,000| 2008| 5,400,000| Total profits for the last four years = 10,000,000 + 12,250,000 + 7,450,000 + 5,400,000 = $35,100,000 Average Profits = 35,100,000 / 4 = $ 8,775,000 Normal Profits = 50,000,000 X 10/100 = $ 5,000,000 Super Profits = Average/ Actual Profits − Normal Profits = 8,775,000 − 5,000,000 = $ 3,775,000 Goodwill = 3,775,000 Ãâ€" 3 = $ 11,325,000 3. Capitalisation Method: There are two ways of calculating Goodwill under this method: (i) Capitalisation of Average Profits Method (ii) Capitalisation of Super Profits Method (i) Capitalisation of Average Profits Method: As per this method, Goodwill = Capitalized Value the firm – Net Assets Capitalized Value of the firm = Average Profit x 100/ Normal Rate of Return Net Assets = Total Assets – External Liabilities For example a firm earns $40,000 as its average profits. The normal rate of rteturn is 10%. Total assets of the firm are $1,000,000 and its total external liabilities are $ 500,000. To calculate the amount of goodwill: Total capitalized value of the firm = 40,000 Ãâ€" 100/10 = 400,000 Capital Employed = 1,000,000 − 500,000 = 500,000 Goodwill = 500,000 − 400,000 = 100,000 (ii)Capitalisation of Super Profits: Under this method, goodwill is calculated as: Goodwill = Super Profit x 100/Normal Rate of Return For example ABC Ltd earns a profit of $ 50,000 by employing a capital of $ 200,000, The normal rate of return of a firm is 20%. To calculate Goodwill: Normal Profits = 200,000 Ãâ€" 20/100 =$ 40,000 Super profits = 50,000 − 40,000 = $10,000 Goodwill = 10,000 Ãâ€" 100 / 20 = $50,000 Partial Goodwill Method In the partial goodwill method, goodwill is calculated as the difference between the purchase consideration paid and the acquirer’s share of the fair value of the net identifiable assets. In partial goodwill method, only the acquirer’s share of the goodwill is recognized. Goodwill under full goodwill method exceeds goodwill under partial goodwill method by the non-controlling interest share of the goodwill. Partial goodwill method is not allowed under US GAAP but it is allowed as an option under IFRS (besides the full goodwill method). Goodwill under partial goodwill method differs from goodwill under full goodwill method only in situations in which investment by the acquirer is less than 100%. Example Let’s follow the same example that we discussed in full goodwill method. Company A acquired 75% shareholding in Company B for $20 million. Book value of net identifiable assets of Company B is $14 million. The fair value of Company B’s asset is the same as their book value except accounts receivables which are impaired by $1 million. Book value of assets is $54 million while book value of liabilities is $40 million. The purchase consideration is the cash paid to acquire 75% ownership and it equals $20 million. Fair value of net identifiable assets is $13 million ($54 million book value minus $1 million on account if impairment in accounts receivable minus liabilities of $40 million). The acquirer’s share of the net identifiable assets equals 75% of $13 million which equals $9.75 million. Goodwill is hence $20 million minus $9.75 which equals $10.25 million. Company A will pass the following journal entry to record the business combination. Goodwill| $10.25 M| | Assets| $53 M| | Liabilities| | $40 M| Cash| | $20 M| Non-Controlling Interest| | $3.25 M| Non-controlling interest is calculated as 25% of fair value of net identifiable assets. It equals $3.25 ($13 million multiplied by 0.25). It can also be arrived at the balancing figure: (goodwill under full goodwill method + assets acquired − liabilities assumed − cash paid). Total goodwill under full goodwill method was $13.67 and non-controlling interest was $6.67 million. The difference is non-controlling interest in case of partial goodwill is only because in partial goodwill method the non-controlling interest share of goodwill is not recorded which equals $3.42 million (0.25 of ($26.67 minus $13 million)). Weighted average profit method This method of goodwill evaluation can be explained as a modified side of the he average profit method. This method involves the relevant number of weights, i.e. 1, 2, 3, 4 multiples profit of each year so as to find out value product. The total of products is thereafter divided by the total of weights so as to calculate the weighted average profits. Goodwill = Weighted Average Profits x No. of years Purchase Weighted Average Profit = Total of Products of Profits/ Total of Weights EXAMPLE The profit of X Ltd. for the last five years and the corresponding weights are as follows. Calculate the value of goodwill on the basis of 3 years’ purchase of the weighted average profit. Solution: Weighted Average Profit = Rs. 21, 30,000 à · 15 = Rs. 1, 42,000. Value of Goodwill = 3 years’ purchase of weighted average profit: Rs. 1, 42,000 x 3 = Rs. 4, 26,000

Pietro Lorenzetti essays

Pietro Lorenzetti essays The first work that I visited was Pietro Lorenzettis panels from an altarpiece showing the Enthroned Virgin and Child, with kneeling donor and angels. The piece immediately caught my eye because of its resemblance to two other works from the Pre-Renaissance, Cimabues Madonna Enthroned and Giottos Madonna Enthroned. Pietro Lorenzettis piece is from Siena during the 1320s. It is about 30 x 60 inches and done in tempera and tooled gold on a wooden panel. Through a dark outer room, the piece is visible through a doorway with a stone archway. The architecture of the room and surrounding rooms emphasizes the Gothic influence of the period and brings and pieces together nicely in that historical setting. In the room there are also other altarpieces from the same pre-Renaissance period. The background of the piece was done primarily in the tooled gold. There is molding in the shape of a triple bubble above the heads of Madonna and Child. She is seated on a throne, Child on knee, and you can see by looking at her hand that the proportions are not quite right because it is larger than it should be. Her dress is detailed in gold. The golden halos around the heads are circular despite the direction in which the head is turned. The brush strokes for these halos are done circularly and contrast the brush strokes on the rest of the panel. Most subject matter of art in the Proto-Renaissance was limited to religion and more specifically, Christianity. The paintings were not realistic, with images looking flat and somewhat abstract. This was due to the fact that priorities were to communicate the religious subject matter and not to critique naturalistic style. As Ive mentioned, Lorenzettis piece shares many similarities with Cimabues and Giottos pieces. During this time there was the beginnings of a naturalistic emphasis, but artists lacked the knowledge o...

Global Warming Blog Assignment Example | Topics and Well Written Essays - 500 words

Global Warming Blog - Assignment Example Coal, as a source of energy is not safe for the welfare of the universe (Singer 2001). Carbon compounds are the main constituents of coal. Once the carbon compounds are heated for the production of energy, they are released into the atmosphere. The carbon fumes released during the combustion of coal to release energy result to erosion of the ozone layer. This leads to increased global warming. The Greenpeace non-governmental organization has been on the forefront in fighting the use of coal but instead other environmentally friendly sources of energy. The background to the use of coal as a source of energy is based on the fact it is readily available in different states in the United States of America. Therefore, some people view this as an unexploited avenue hence their decision to use the mineral as a source of energy. Others engage in the coal business to increase their returns and make profits. This is not wise considering the intensity of the impacts after the use of coal as a source of energy. The issue surrounding efforts to stop the use of coal as a source of energy is to some extent of moral nature. The use of coal is an unethical act because the impacts derived from it are of a negative nature in relation to the environment (Veizer 2005). Therefore, with the knowledge of the negative impacts of using coal as a source of energy, then it is immoral to continue using the mineral as a source of energy. As long as the impacts derived from using coal affect the environment negatively, then it becomes unethical and immoral to continue using the energy from coal. The dilemma that community members may be faced with on the matter would be the purchase and use of environmentally friendly sources of energy apart from coal. These may be expensive but better in terms of environmental conservation. It might be tricky for some members of the community to embark on using

Lesson 10 Essay Example | Topics and Well Written Essays - 750 words

Lesson 10 - Essay Example Jarvis (14) argues that site planning is one of the subsets of a community design and must be taken into consideration in order to create a beautiful community. In attempting to describe the relationship between site planning and community design, a famous urban theorist and author Kevin Lynch came up with three key variables that distinguish site planning from community design. The variables include a site is a contiguous area; controlled by single ownership; with much greater design control (Lynch 21). From Lynch’s theory, it becomes evident that site planning truly represents an important aspect of a community design. The purpose of this discourse is to discuss site planning as a unique subset of a community design in light of Kevin Lynch’s theory of site planning. The discourse will also examine how Highland City in Florida has incorporated site planning as a key element of community design. To begin with, site planning is regarded as an important subset of community design. Jarvis (16) attributes this to the fact that it determines the form and character of the built environment of the community. These include the groupings of buildings, neighborhoods, public spaces, public improvements, and streetscapes. In this regard, planning will affect what we see or experience in the community or neighborhoods. Therefore, the community design element, at its best, should provide clear, relevant and creative guidance to the private enterprise, city and the public as they labor together to build a community whose small-town character is augmented by high quality public and private development. In his theory of urban planning, Kevin Lynch claimed that site planning functions as a feedback system between the site itself and the designer. This requires conducting a thorough initial analysis of the site and considering various ecological approaches once suggested by McHarg. Even though there are quite a number of models that can assist in describing a city or