Quote Morrie Schwartz Meaning of Life Devote Yourself to Loving free essay sample

Friends and family, today we all gather here to acknowledge the death of our beloved Morrie Schwartz. Morrie Schwartz was a remarkable person, a loving husband, a caring father and a phenomenal professor. His loving personality has touched the lives of many people around him, including his students, family, and friends. During the time I spent with Morrie he taught me many lessons and gave me guidance toward life, his words significantly changed my perspective on life. I have learned from Morrie, many valuable lessons that we tend to forget as we live our daily lives. I knew Morrie was different as soon as I walked through the doors into Morrie’s classroom. As soon as I walked in through the door I was greeted with Morrie’s special smile. When class started, Right off the bat, Morrie said, â€Å"I hope that one day, you think of me as your friend. We will write a custom essay sample on Quote Morrie Schwartz Meaning of Life Devote Yourself to Loving or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page † And let me tell you, Morrie was a lot more than just a friend to me. He was my best friend, my mentor, and my coach. Morrie was like no one I’d ever met before. He had a completely different view of life†¦and death. He used to say, â€Å"Once you learn to die, and you’ll learn to live. At first, I didn’t quite understand him but now after he passed away, I believe the meaning of that philosophy is one must accept the possibility of ones own death before they can truly appreciate what they have on earth.Morrie was a strong believer in disregarding popular culture, and living life on our own terms. He used to say, â€Å"sometimes you have to be strong enough to say if the culture doesn’t work, don’t buy it. Create your own. â€Å"He always told us that society shouldn’t be allowed to determine what values you want to follow choose for yourself.Morrie had great communication skills many of us don’t use. When Morrie was with you, he was really with you. He looked you straight in the eye, and he listened as if you were the only person in the world. Morrie also possessed the rare talent to make any situation bright and optimistic. During the painful progress of his illness, there were many embarrassing and unpleasant situations that he was put through, yet he never complained and the atmosphere around him was always rosy and positive. Someone once asked Morrie if he was afraid of being forgotten after he was gone, and I know I speak for everyone present here when I say Morrie was such an amazing personality, that he wouldn’t be forgotten for ages. As Morrie once said, â€Å"Death ends a life, not a relationship.†

20 More Smothered Verbs Set Free

20 More Smothered Verbs Set Free 20 More Smothered Verbs Set Free 20 More Smothered Verbs Set Free By Mark Nichol In the interests of trying to help prevent the smothering deaths of countless sentences, here’s a public-service announcement about how to avoid this senseless tragedy: If a noun phrase (verb plus preposition plus article plus noun, though variations are frequent) can be condensed by converting the noun to a verb and deleting the other words in the phrase, do it. It’s easy enough to write a sentence with a smothered verb I did it myself in a post last week (â€Å"The strategy has been a failure in reducing costs† is easily reduced to â€Å"The strategy failed to reduce costs.†) We’re likely to employ such sentence-stretching strategies in speech, but in writing, we have the opportunity to that is, we can make amends. Here are more examples: 1. See example above. 2. â€Å"The latter conclusion provides an example of the combination of risk factors at different levels.† â€Å"The latter conclusion exemplifies the combination of risk factors at different levels.† 3. â€Å"Call a stop to (or â€Å"put a stop to†) this nonsense.† â€Å"Stop this nonsense.† 4. â€Å"I’m glad they’ve come to an agreement.† â€Å"I’m glad they agree.† 5. â€Å"We’re here to conduct an investigation.† â€Å"We’re here to investigate.† 6. â€Å"They decided to conduct a review.† â€Å"They conducted a review.† (The original version is valid, however, if the review has not yet been conducted.) 7. â€Å"She conducted experiments into tearing the fabric of the space-time continuum.† â€Å"She experimented with tearing the fabric of the space-time continuum.† 8. â€Å"I’d like to extend an invitation for you to attend.† â€Å"I’d like to invite you to attend.† (Or, even more directly, â€Å"I invite you to attend.†) 9. â€Å"He didn’t give an indication of his plans.† â€Å"He didn’t indicate his plans.† 10. â€Å"They agreed to give consideration to his proposal.† â€Å"They considered his proposal.† 11. â€Å"I had a discussion with her about that very issue.† â€Å"I discussed that very issue with her.† 12. â€Å"We have a tendency to get carried away sometimes.† â€Å"We tend to get carried away sometimes.† (Or, even more directly, â€Å"We get carried away sometimes.†) 13. â€Å"Will the new policy have an effect on our procedures?† â€Å"Will the new policy affect our procedures?† 14. â€Å"They plan to hold a conference (or meeting) about the issue soon.† â€Å"They plan to confer (or meet) about the issue soon.† (Or â€Å"They will confer (or meet) about the issue soon,† though the meaning is slightly different.) 15. â€Å"The president is expected to make a statement about his opposition to the proposal later today.† â€Å"The president is expected to state his opposition to the proposal later today.† (The meaning is not identical, but the condensed sentence is valid.) 16. â€Å"I will make (or undertake) an examination of the premises immediately.† â€Å"I will examine the premises immediately.† 17. â€Å"The committee will perform an assessment of the situation.† â€Å"The committee will assess the situation.† 18. â€Å"We expect to realize a substantial savings.† â€Å"We expect to save substantially.† 19. â€Å"She stated with confidence that she will win by a landslide.† â€Å"She is confident that she will win by a landslide.† 20. â€Å"Are you interested in submitting an application?† â€Å"Are you interested in applying?† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating ConjunctionsWhenever vs. When EverOppose and Opposed To

Assignment Example | Topics and Well Written Essays - 500 words - 67

Assignment Example This movie shows that Child health care has been changing over the past centuries, in Brazil. It has been influenced by a number of factors, which include the historical period, guideline of social policies, scientific and technological advances, and the involvement of different social segments and agents (Bailes et al. 1990). According to the movie, disease characteristics and population’s differential health are vital for research in Brazilian communities. For example, epidemiological studies in maternal-child health usually address neonatal and perinatal health that illustrate that there are significant relationships between health and disease processes such as nutrition, sanitation, medical care, and income among other health-disease processes (Stanhope & Lancaster, 2012). According to this movie, the unexpected appearance of a strange and fatal pediatric disease, in 1980, alarmed Brazilian public health officials and clinicians to conduct a number of collaborative assessm ents to find the cause this disease. Collaboration between the U.S. Centers for Disease Control and Prevention and the Sao Paulo Secretariat identified that this disease is caused by Haemophilus influenza biogroup aegyptius bacteremia, and eventually named Brazilian purpuric fever (BPF) (Bailes et al. 1990). The movie also presents that the current epidemiological process is based on the concept of risk (Bailes et al. 1990). Medical practitioners, including nurses, are advised to focus on health risk factors to ensure quality health care delivery to the community. In addition, they should primarily focus on risk factors that affects a large number of people like a whole community, but not on an individual. This will enhance the establishment of health service priorities and approximate preventive care needs and community health promotion. For instance,

Role Played By Speculators and Hedgers in the Derivatives Market Assignment

Role Played By Speculators and Hedgers in the Derivatives Market - Assignment Example According to the research findings, the big disadvantages of speculation are that it increases volatility in the market and excessive speculation creates bubbles and artificial price rises. The regulatory activity is designed to check excessive speculation. Arbitrageurs are a third important group of participants in the derivatives market. Arbitrage involves locking in a riskless profit by simultaneously entering into transactions in two or more markets. As a sophisticated speculator, the researcher will take positions. He strongly believes that the FTSE 100 index will rise to 2800 in December. The futures contract with the exercise price of 2700 is currently available. The author has GBP 10 million available. He will take a long position in this futures contract with the exercise price of 2700. One futures contract is for 100 times the size of the index. If the mark-to-market settlement is ignored, the author can also invest GBP 10 million at a risk-free interest rate. The negative pay-off means that the speculative strategy will lead to a loss of GBP 2,294,000. The fund manager will not exercise the put options because the exercise of put options will lead to a negative payoff.The value of the original portfolio will remain unchanged because the FTSE 100 index is at its original level of 2600 and Beta of the portfolio is 1.

Interpretative Reading in Thailand Essay Example for Free

Interpretative Reading in Thailand Essay Introduction Interpretative reading can be defined as the analysis of literary texts and subsequent enunciation of those texts. It is also sometimes called dramatic reading and relies on the reader’s voice to convey the emotion, drama and imagery of a narrative without actually acting it out. A good interpretative reader must possess a number of vocal skills such as the ability to control vocal tone, volume, pace and inflection to accurately communicate meaning and build drama. In addition to clear articulation and correct pronunciation, which are paramount to the audience’s understanding, the reader must have an in depth understanding of the text in order to produce a meaningful interpretation of it. In other words the narrator needs to be able to know the characters, imagine their backgrounds and feel their emotions to be believable. Good interpretive reading is a difficult skill even for native speakers to master and takes preparation and plenty of practice; however, for a student in the Thai education system faces a number of distinct disadvantages in becoming a proficient interpretative reader. To begin with the languages of Thai and English are very different. We have different stress patterns on words and there are sounds in English which don’t exist in Thai, both of which make clear pronunciation challenging for students and although many Thai schools now employ native speaking English teachers who are able to model correct pronunciation and natural rhythm, lots of Thai students lack confidence and have little opportunity to practice English outside of their classroom. In addition, English uses intonation to convey different meanings and emotions whereas Thai uses a fixed tone for each word so it is often hard for a Thai student to express emotions like sarcasm or disbelief through inflection even when they recognize the need to do so. Another barrier for many Thai students, aside from the enunciation, is actually understanding the text well enough to interpret it. This depends upon, not only the student’s knowledge of English language and ability to follow the plot but also on previous personal, educational and cultural experience that influence the way the narrative is interpreted. A student lacking exposure to western culture and a deeper understanding of the social norms, stereotypes and cultural issues surrounding a text might struggle with a credible portrayal of characters and personation. These factors coupled with a general lack of focus on key reading skills leave Thai students at a distinct disadvantage when it comes to dramatic reading abilities. So, how do we assess the state of Thai interpretive reading? Do we take into account the many disadvantages that Thai students face in learning to read expressively and if so what criteria is it fair to judge them on? After some research into the rubric schools overseas use to evaluate students’ interpretive reading skills we decided to base our assessment on the following criteria:- Pace. The speed at which a reader speaks, increasing speed creates drama and intensity. Pause. The lingering of the voice on, before or after a word for dramatic effect. Volume. Adds emphasis or fullness of tone. It can be used with other forms of emphasis to exaggerate emphasis. Melody. The wave-like change in voice pitch depends on the reader recognizing the relative importance of words in the text. Inflection. The bending of the voice from the main pitch up or down. Personation. The reader’s interpretation of the character. Pitch. The degree of highness or lowness to a tone adds more subtle emphasis. Confidence. How comfortable is the speaker with reading aloud the text. The readers pace, volume and use of pause are techniques that can be used to emphasize mood or add drama but in the case of a non native speaker an overly loud or quiet reading could be due to nervousness and a pause or change in pace could be due to not understanding a word or not knowing how to pronounce it. These things, in turn, can affect the other factors we will be evaluating. With this in mind we will be focusing on the deviations from normal patterns in each of these categories and trying to find any correlations. Conducting the research and investigation To better understand how well a Thai may use the techniques associated with interpretative reading we needed to hear some examples. We selected a number of Thai students to read a set part of a chapter from a book and recorded them to analyse their interpretative reading skills. The material chosen was chapter one from ‘The Monkey King’ a stage one young reader by Rosie Dickins. The chapter was broken into 5 separate parts for the students to read. The level one reader was chosen to accommodate all students and focus on their reading skills rather than their comprehension of the text. The students’ ages and levels of English ranged from, six to eighteen years old, and Beginner to Advanced. By having such a wide range of readers we will be able to see if there are any reoccurring problems across all levels and ages or if there are any surprising results. Before the students were recorded they were each given different parts of the chapter to familiarise themselves with what they were going to read. This is to again focus on their interpretation of the text and to let them question any pronunciation of any unfamiliar words. In addition to that when the text was handed to the students, it was explained to them that they have to read it as if they were telling a story to someone, and they do not want this person to fall asleep. Also, an example of interpretative reading of a text, other than their own, was then given to the students to make sure that they fully understood what they had to do. To do good interpretative reading, the text has to be fully understood, it is the key for good reading, so all the parts that they did not understand was read to them and explained again before they did the task. Some of the younger students did not really understand how to read the text like they were telling a story, so some parts of the text was read to them showing the change in voice pitch and intonation, as one would do for interpretive reading. They then caught on to what was needed. The most difficult part was that many of the younger ones were nervous and shy, which is normal for some children who have to read text which is not in their native language. They were mostly nervous because of being placed in front of a laptop computer, and about their pronunciation. It was made clear to them that pronunciation was not the point of the research and that it was not a big deal if they did make some mistakes, but that the most important thing was the way they interpret the text, and that it has to be understood. It was noticed that they did understand it since they all wrote some Thai notes on the text which seemed to be translations. Then, finally it was for them to forget their nerves and read the text. The students were then recorded reading their parts which were later analysed, considering the younger students reading level, they did quite well. Analysing the results Once we had the recordings of the brave students that took part in our research, the analysis could be carried out. We went through the recordings with a fine toothcomb, and complied the results into a chart. In this chart, as can be seen in fig. 1. 2, the students were rated on their performance. They were judged on numerous criteria which include melody, speed, volume, pauses, inflection, personation, pitch and confidence. These eight criteria were marked as poor, fair, good, very good or excellent. We took into account their age group and reading skill level when judging them. Once the chart was completed, the graphs were made to clearly show which of the students’ skills were strong and which skills were weak (fig. 2. 1 – 2. 8). On the whole they performed better than expected, although there were obvious inflections, changes of pitch in odd places that Thais often make mistakes with when interpretive reading. We had spoken about this before the experiment had even begun, so it was to be expected. The results of the experiment showed that most of the students had a very good grasp of the pace that the text should be read at (see fig. 2. 2). In addition, most of them read the text at a decent volume; and all of the students were audible (see fig. 2. 3). It was obvious which students have had a lot of practice reading because of their melody, and the way it flowed throughout their reading (see fig. 2. 1). These students are also the ones that were given good marks in inflection; pitch and confidence (see fig. 2. 5, 2. 7, and 2. 8). One of the areas in which most of the students did not do very well was the pauses, as it seemed as if they were in the wrong places and there did not seem to be enough of them (see fig. 2. 4). Finally, the worst area by far was the personation or interpretation of the characters in the story. Most of the students did not even change the pitch or melody of their voice when reading the direct speech and those that did change the pitch of their voice did not put on any kind of exciting voice (see fig. 2. 6). From the results, we have seen that generally the standard of interpretative reading is at a fair level, usually respective of the student’s level of English. However, there were certain issues and certain elements of their reading which are necessary to try and eliminate to help improve their interpretative reading. The highest level of reading was from a student who could be considered the student with the highest level of general English. This was mainly due to his immediate in-depth understanding of the text. He was able to employ pauses in appropriate places such as full stops, commas, but also using them for dramatic effect as in adjective lists or after adverbs. He also had a strong use of melody in how he read. The best skill he used which set his reading above the rest was his use of personation on the characters voices. Some other students were able to produce a similarly high standard of reading and once again these students can be identified as the ones with the best overall English language skills. Some of these good examples were from the M3 level. Despite them being at a high level of general English some of the elements they employed in their reading was something that could be said was found in all readings at this level but not as frequent. One of these is the students’ use of force on unstressed syllables. This was more common at the end of words which contained specific sounds. This was seen in words such as monKEY and heavenLY, adding extra force to the /i? / sound, and gardeNER, giving force to the /? /. There is also another issue that was common at the end of words. This was the dropping of sounds or in some case whole syllables. This was most evident in plural nouns and ed sounds at the end of verbs. For example, peachES, leavES, soldierS, pronounced as /? z/, /z/, and /s/ which were generally dropped from the words all together especially the /? z/ sound. Further to this the /? d/, /d/, and /t/ sounds in words such as, boastED, stormED, and snappED, were particularly a problem. As we looked down the levels of general English skills we saw problems more identified with that level rather than an overall picture of Thai speakers and these problems ultimately determined how well of a reader we believed them to be. One such problem was melody. English being a very musical language requires the reader to know the importance of stressed and unstressed words within the sentence. The result was mainly a flat sentence giving equal stress to prepositions and articles, to nouns and verbs. This disrupted the usual flow of the English language. The pause was another problem but was a more obvious one. There are certain positions within a reading where a pause must be used, such as full stops and commas and without these pauses the reading can sounds unnatural. This wasn’t throughout the text but only in some places is enough to give a breathless effect. The above mentioned issues were the most common throughout all the readers but there were some individual mistakes present as well. For example, the rising inflection or falling inflection mid-sentence, giving a different meaning to the sentence as a whole. We believe that vocabulary knowledge is of great importance in the way we set up the experiment. Although the material used for the reading is said to be a level one reader this does not mean that all the students are able to fully understand all the words in the text and their subsequent effect on the way the text should be read. From the six steps of analysis it is stated that a reader should be able to read the text line by line fully understanding the text, to understand the theme, and importantly take the text away and practice. With the limited time available with the students it was not possible to allow them to take the text home, study it, and perhaps translate the words to understand their meaning. Therefore, the students with the greatest range of vocabulary were the students with the better examples of interpretative reading. In regards to the common use of what we considered to be their wrongful employment of interpretative reading skills, we tried to identify a possible reason for each case. Firstly, the use of force at the end of words containing /i? / and /? / we believe to be a problem that is associated with the Thai language. Generally, these sounds at the end of words are stressed in the Thai language while unstressed in English, and so they are mixing up the two languages. In contrast to this is the students’ lack of plural and ed sounds at the end of words. Due to the fact that they are not pronounced at the end of words in the Thai language, the students’ would transfer this over to the English language and drop them from the English words. The students’ lack of melody could be also to do with being Thai language native speakers. The musical rhythm of the English language requires the use of melody by stressing words in certain ways within a sentence. The Thai language, however, does not have melody in a sentence as a whole and so the reading was flat as oppose to rising and falling, strong and weak. The lack of pauses in some instances has more to do with the individual reader and with practice could easily be eliminated. Conclusion In conclusion, Thai teachers need to provide more speaking time for the students so that they can learn the rhythm of the English language. This can be achieved by giving the students more access to a native speaker’s spoken word. Some suggestions for this would be to have the students do more role-play exercises in the classroom impersonating different characters from a book. Also trying to imitate character’s voices from a movie or from television programmes would be a great way to master their personation technique. A game could be made out of this where the students have to guess who another student is trying to imitate. Another way to help Thai students might be to get them to listen to other well known interpretive readers while they are reading along to the story themselves to get an understanding of how it is done well. Interpretive Reading for Thai Students By Drew Eaglesham Timothy Parker Sarah Pratley Victor Deville-Blumberg EN202 Interpretative Reading.

Importance and role of accounting

Importance and role of accounting Accounting 601 assignment Accounting is the management of money and money is an important part of that business. Accounting is mainly preparation of financial statement and involve with transaction, budgeting and Cost controlling. According to Cote(2007), it is process of measuring the amount of money, analysing results, understanding them and make decision better. A proper accounting system is an essential to any business in order to manage its businesses running successfully. For any successful business, the main obligation is to maximise profits , minimize any loss and at the same time maintain its position as a responsible entity within the society. Coltman(1989) said , cost control system is simply an accounting oriented information system. However, the cost control system differs from the accounting system and this system allows management to see what is happening to cost, so that rational decision can be made, and necessary action implemented to correct undesirable situation. Accounting is a language o f money by measuring cost control within the hospitality can industry through labour, food and beverage, energy cost control. Coltman(1989) said that labour is a major cost that arising from the high employee turnover; it is a hidden cost that affecting on productivity, workplace efficiency. There are major reasons that causes staff turnover including most of hospitality workplaces do not pay well and workers work under wage rate, work load, poor training and lack of company benefit (Coltman1989). Industry expert’s Soltani, Lai, Paul Liao (2009) stated that service industry continuous dealing with customers so that labour flexibility is prime need to securing the high labour turnover cost .There are possibilities to reduce turnover with better choice of an integrated HR strategy that address the goal of the organisation which are managing employee’s attribute, work schedule, encourage staff to do teamwork, provide adequate training, monitoring their performance report as well as motivate staff by giving incentives (Soltani, Lai, Paul Liao 2009). Also, industries have to hiring right person at the right place according to skill required. However, most of the Australian hotel industries are continues pay for high labour turnover cost (Davidson, Timo Wang 2010). Moreover, many hospitality industries within Canada are adopted the innovative technology including electronic check-in, guest can make reservation, paying bills by using mobile devices these technology provide high quality and speed service in physical environment without labour cost (Jayawardena,Lawlor Grieco 2013). Serlen, Bruce (2014), founded that traditional twenty-four hours room service is very expensive that increase labour cost .and decrease productivity. Whereas, most of full-service hotel are moving away from traditional room service to advance technology which is help to control the labour cost for example, The Hilton, Grand Hyatt in New York. Move rover, Serlen, Bruce (2014), said that advance technology brings many aspects in the hotel industry in particular guest were looking applications to order room service from iPad and smartphone which is cost effective and eliminate the order taking position from the entity for instance, in Hilton New York, operate a successful upscale grab and go market. However, hotelier expert said that customers still demanding the traditional room service approach because they expected the personalised service as they paid to hotel and they do not expect robotic service delivery within this industry (Serlen, Bruce, 2014). Coltman,(1989) stated that most visible cost in the hospitality industry is the food and beverages. Food is a vital element of the hospitality industries. The main function of food and beverage department is to control the cost and improve hotel, restaurant profitability through the adequate selection of supplier, stock control, implementing standardize recipe, developing innovative food service system may prevent from wastage and overproduction in the operation also portion control concern about the more quality prevention activities such as quality audits, menu design reviews, quality training and supplier evaluation. However, there are several reasons that hotels unnecessary suffer wastage of food which is significant cost for industry such as poor stock rotation, store items in inappropriate temperature and poor portion control may lead to food wastage (Colman, 1989). According to, Vaughn, Raab, Nelson Harrah (2010) identification Las Vegas hospitality industry’s revenue had fall due to increase food prices from 2006 to 2007; the food and beverage department has challenged to increase productivity and reduce the cost, waste and inefficient operation. Therefore, industries in Las Vegas supported kitchen to focus on specific production, expensive menu and portion of menu items and applied activity –based costing (ABC) method for the production control and this method can be used to eliminate the monthly allocation for all kitchen production (Vaughn, Raab, Nelson Harrah, 2010). Noone Coulter (2012) said that, many hospitality industries or restaurant are familiar with technological system to controlling on food cost such as point of sale system, self- service kiosk and efficient cooking equipment and inventory management system ( perpetual inventory card). These technological solutions are help to maintain product quality and standard that keeping the cost down by speed of service and order taking for example, in U.S quick service restaurant w ere facing challenges just as rising operating cost but they applying automation system in back of house particular in kitchen such as deep fryer with an auto lift, commercial oven and dual gill which lead to reduce the cooking time and keep consistency in food preparation. As result, quick service restaurants was achieving highly efficiency, high quality and improvement in performance by adopting the technology system in the restaurant (Noone Coulter2012) Furthermore, Ninemeier (2001) saying that beverage cost control system maintaining standard by using standard beverage recipe including taste and appearance, specify ingredients, garnish and drink size. Then portion control tool help to standardise the drink such as shot glasses, jiggers and automated beverage system that is dispense measuring quantities of alcoholic beverages. Also, Ninemeier (2001) stated that cash handling procedure handle by bartender; is a responsible person for holding cash and bar inventory. Additionally, Borchgrevink Anchill (,2003) explain that spillage and theft are caused by dishonest worker within the industries as result hospitality industry do not make any profit. Therefore, hotels installed computerised beverage control system provides financial date as well as consistency, quality and speed. As an important aspect of service oriented industry; hotel manager has to provide food and beverage training to staff that build the awareness of food cost, food quality and knowledge about the portion control method ( Borchgrevink Anchill ,2003). Energy cost control is a crucial factor within the hospitality industry. In service industries major energy consuming elements is air conditioning; energy can be saved by adjusting the air conditioning by having large windows and ventilation allows natural lighting and installed high quality insulation it approach to reduce cost and save energy. As per the research of Nizic,Karanovic Ivanovic (2008) in order to control energy consumption maximum hotels industry applied an intelligent room system, particular in hotel Sol Garden Istra . This system integrated energy and water consumption control as well as heating-cooling control and efficiency and Sol Garden Istra have great achievement by using intelligent room system ,thermal insulation of the hotel as well as carefully selection of lighting management and equipment, provide training to staff to increase their environmental awareness as result (Nizic, Karanovic ,Ivanovic 2008). In addition, Holiday Inn, Hilton, and Marriott also im plemented an energy efficient lighting program, and install an intelligent room system technology (Nizic ,Karanovic , Ivanovic 2008). Furthermore, Stipanuk (2001) stated that sustainability is critically business issue that is an essential requirement for the hospitality industry; hospitality expert encouraging sustainability because there are significant financial benefits for example changing lighting blub that use less energy and bathroom fixtures that limit water flow. Followed by, Stipanuk.(2001) founded that Bass hotel (Inter-Continental properties) had support the energy saving program by develop specific tactics to reduce the energy cost and usage. Inter-Continental has developed several step to sustain the energy such as outsource the laundry ,centralize the operation, install switched in convenient location, Install flow controllers for showers and aerators for sink faucets also place proper lighting and intelligent room system and roof insulation. As result, the 467 key Inter-Continental London has been saving 47 per cent in gas consumption and 22 per cent saving in electricity consumption and the 844 ro om hotel Inter-Continental Chicago has been reaping an annual energy cost saving of $250000 (Stipanuk,D.,2001). So that, government are offering award for industries that adopt energy saving initiatives as well as grant benefits are available for establishment who participate in the recycling programs or using sustainable energy source (Stipanuk, 2001). To conclude that, accounting is a mainly preparation of financial statement involve with transaction, budgeting and Cost controlling. It is process of measuring the amount of money, analysing the results, understanding them and make decision better. Accounting is a language of money by measuring cost control within the hospitality can industry through labour, food and beverage, energy cost control. By applying these measuring tools; hotel owners and managers have the information they need to optimize performance in every operational area, from food and beverage department labour control and energy control. They can reduce expenses, make profit and accommodate guests . Reference List: Borchgrevink, C, Anchill, D, 2003,’Beverage control system and the guest’s perspective: Standardisation and value,’ Journal of Hospitality Lesuire Marketing ,vol.10(1/2), pp.151-160,viewed 6th May2014,Ebscohost database. Coltman,M 1989,Cost control for the hospitality industry,2nd edn, Van Nostand Reinhold, New York. Cote,R 2007, Accounting for hospitality managers, 5th edn, American Hotel Lodging Educational institute,Lansing,Michigan Davidson,M, Timo,N, Wang,Y, 2010, ‘How much does labour turnover cost?: A case study of Australian four- and five –star hotels’ ,International Journal of Contemporary Hospitality Management, vol.22, no.4,pp.451-466,viewed 6th May 2014 Emerald database. Jayawardena,C, Lawlor,F, Grieco,J, Savard, M, Tarnowski,M, 2013, ‘Challenges and innovations in hotel operation in Caada’,World wide Hospitality Theme, vol.5,no.2,pp177-189,viewed 6 May2014 Emerld database. Ninemeier,J 2001,Planning and control for food and beverag operaions, 5th edn, Educational institute of America hotel and Lodging Association, Michigan. Nizic, M, Karanovic, G, Ivanovic,S, 2008,’ Imprtance of intelligent rooms for energy saving in the hotel industries,’ Tourism and Hospitality Management,’ vol.14, no.2,pp.323-336,viewed 5th May2014 Ebscohost database. Noone,B, Coulter, R, 2012, ‘Applying modern robotics technologies to demand prediction and production management in the Quick service restaurant sector,’Cornell Hospitality Quarterly, vol.53, no.2, pp.122-133, viewd 7th May2014 Sage database. Serlen, Bruce,2014,’Room service evolves to fit guest needs,’ Hotel Management ,vol.229, no.1,pp.1-60.3p.,viewed 8th May2014 Ebscohost database. Soltani, E, Lai, P, Paul, P, Liao,Y,2009,’The triangular supply chain relationship: labour dispatch agencies, hospitality sector flexible workers: The Taiwan experience,’ The Service Industries Journal, vol.29,no.10,pp.1317-1339,viewed 7May2014 Ebscohost database. Stipanuk,D, 2001, ‘Energy management in 2001 and beyond: Operational option that reduce use and cost,’ Cornell Hotel and Restaurant Administration Quarterly, vol.42, pp.57-71,viewed 5th May2014 Sage database. Vaughn, P, Raab, C, Nelson, K, Harrah, W, 2010,’The application of activity-based costing to a support Kichen in a Las Vegas casino,’ International Journal of Contemorary Hospitlaity Management,vol.22, no.7, pp.1033-1047,viewed 7th May2014 Emerald database. [Type text]Page 1

Alcohol abuse Essay

Alcohol is absorbed from all parts of the gastrointestinal tract largely by simple diffusion into the blood. However the small intestine is by far the most efficient region of the gastrointestinal tract for alcohol absorption because of its very large surface area. In a fasting individual, it is generally agreed that 10% to 20% of a dose of alcohol is absorbed from the stomach (the volume of alcohol affects the absorption) and 75% to 80% is absorbed from the small intestine. Because of this peak blood alcohol concentrations are achieved in fasting people within 0. 5 to 2. 0 hours, (average 0. 75 – 1. 35 hours depending upon dose and time of last meal) while non-fasting people exhibit peak alcohol concentrations within 1. 0, and in extreme cases up to as much as 4. 0 hours (average 1. 06 – 2. 12 hours). Because it is distributed so quickly and thoroughly the alcohol can affect the central nervous system even in small concentrations. In low concentrations, alcohol reduces inhibitions. As blood alcohol concentration increases, a person’s response to stimuli decreases markedly, speech becomes slurred, and he or she becomes unsteady and has trouble walking. With very high concentrations – greater than 0. 35 grams/100 milliliters of blood (equivalent to 0. 35 grams/210 liters of breath ) – a person can become comatose and die. The American Medical Association has defined the blood alcohol concentration level of impairment for all people to be 0. 04 grams/100 milliliters of blood (equivalent to . 04 grams/210 liters of breath). The following is a generally accepted guide to the effects of alcohol. Distribution Alcohol has a high affinity for water and is therefore found in body tissues and fluids inasmuch as they contain water. Absorbed alcohol is rapidly carried throughout the body in the blood and once absorption of alcohol is complete an equilibrium occurs such that blood at all points in the system contains approximately the same concentration of alcohol. Elimination The liver is responsible for the elimination – through metabolism – of 95% of ingested alcohol from the body. The remainder of the alcohol is eliminated through excretion of alcohol in breath, urine, sweat, feces, milk and saliva. The body uses several different metabolic pathways in its oxidation of alcohol to acetaldehyde to acetic acid to carbon dioxide and water. Healthy people metabolize alcohol at a fairly consistent rate. As a rule of thumb, a person will eliminate one average drink or . 5 oz (15 ml) of alcohol per hour. Several factors influence this rate. The rate of elimination tends to be higher when the blood alcohol concentration in the body is very high. Also chronic alcoholics may (depending on liver health) metabolize alcohol at a significantly higher rate than the average. Finally, the body’s ability to metabolize alcohol quickly tend to diminish with age. Body Weight and Body Type In general, the less you weigh the more you will be affected by a given amount of alcohol. As detailed above, alcohol has a high affinity for water. Basically one’s blood alcohol concentration is a function of the total amount of alcohol in one’s system divided by total body water. So for two individuals with similar body compositions and different weights, the larger individual will achieve lower alcohol concentrations than the smaller one if ingesting the same amount of alcohol. However, for people of the same weight, a well muscled individual will be less affected than someone with a higher percentage of fat since fatty tissue does not contain very much water and will not absorb very much alcohol. Rate Of Consumption Blood alcohol concentration depends on the amount of alcohol consumed and the rate at which the user’s body metabolizes alcohol. Because the body metabolizes alcohol at a fairly constant rate (somewhat more quickly at higher and lower alcohol concentrations), ingesting alcohol at a rate higher than the rate of elimination results in a cumulative effect and an increasing blood alcohol concentration. Alcohol Content It’s not how many drinks that you have, but how much alcohol that you consume. The concentration of the drinks that one ingest can have a slight effect on the peak alcohol concentration due to the differences in absorption rate of different concentrations of alcohol. Alcohol is most rapidly absorbed when the concentration of the drink is between 10% and 30%. Below 10% the concentration gradient in the gastrointestinal tract is low and slows absorption and the added volumes of liquid involved slow gastric emptying. On the other hand concentrations higher than 30% tend to irritate the mucous membranes of the gastrointestinal tract and the pyloric sphincter, causing increased secretion of mucous and delayed gastric emptying. Food Food taken along with alcohol results in a lower, delayed blood alcohol concentration peak (the point of greatest intoxication). There are two major factors involved in this phenomenon. First, because alcohol is absorbed most efficiently in the small intestine, the ingestion of food can slow down the absorption of alcohol into one’s system. The pyloric valve at the bottom of the stomach will close in order to hold food in the stomach for digestion and thus keep the alcohol from reaching the small intestine. While alcohol will be absorbed from the stomach it is a slower and less efficient transition. Second and equally important is the fact that alcohol elimination rates are inversely proportional to alcohol concentration in the blood. Therefore the suppressed levels of alcohol due to food ingestion cause the body to eliminate the alcohol that is absorbed at a faster rate. The type of food ingested (carbohydrate, fat, protein) has not been shown to have a measurable influence on this affect but the larger the meal and closer in time between eating and drinking, the greater the diminution of peak alcohol concentration. Studies have shown reductions in peak alcohol concentration (as opposed to those of a fasting individual under otherwise similar circumstances) of 9% to 23%. Medication If you are taking any medication, it could increase the effects of alcohol. You should always consult your physician or the medical information that accompanies the medication when drinking alcohol in conjunction with any medication. Fatigue Fatigue causes many of the same symptoms that are caused by alcohol intoxication. These and other symptoms will be amplified if alcohol intoxication is concurrent with fatigue. Tolerance Tolerance is the diminution of the effectiveness of a drug after a period of prolonged or heavy use of that drug or a related drug (cross-tolerance). There are at least two types of tolerance at work with alcohol. The first is metabolic tolerance in which the alcohol is metabolized at a higher rate (up to two times as quickly) in chronic users. Because of the higher metabolic rate for alcohol lower peak blood alcohol concentrations are achieved by chronic alcohol users than the average drinker when the same amount of alcohol is ingested. The second is functional tolerance in which there is an actual change in the organ or system’s sensitivity to the drug. Studies have shown that chronic alcohol users can have twice the tolerance for alcohol as an average person. It is important to note however that even in light of these tolerance factors, it has been shown conclusively that even in heavy alcohol users functional impairment is clearly measurable at the blood alcohol concentration levels that are currently used for traffic law enforcement and safety sensitive job performance. Gender Differences As outlined above in the section on Body Weight and Body Type different body types coincide with different body water percentages. In general, but by no means in all cases, women tend to have a higher percentage of body fat and thus a lower percentage of body water. Therefore, in general, if a man and a woman of the same weight ingest the same amount of alcohol the woman will tend to achieve a higher alcohol concentration. This, of course, would not be true if the woman was very fit and the man was somewhat obese, but on average, this is the case. Furthermore, total body water tends to decrease with age, so an older person will also be more affected by the same amount of alcohol. According to the table below the differences in alcohol concentration due to average body composition differences based on gender would be between 16% and 10% depending on age. ________________________________________ Average Total Body Water as a function of Sex and Age AgeMaleFemale 18 to 4061%52% over 6051%46% ________________________________________ Another gender based difference is in the elimination of alcohol. Although not explained, studies appear to show that women eliminate alcohol from their bodies at a rate 10% greater than that of men. Alcoholism and alcohol abuse Alcoholism (alcohol dependence) and alcohol abuse are two different forms of problem drinking. †¢Alcoholism is when you have signs of physical addiction to alcohol and continues to drink, despite problems with physical health, mental health, and social, family, or job responsibilities. Alcohol may control your life and relationships. †¢Alcohol abuse is when your drinking leads to problems, but not physical addiction. Causes, incidence, and risk factors There is no known cause of alcohol abuse or alcoholism. Research suggests that certain genes may increase the risk of alcoholism, but which genes and how they work are not known. How much you drink can influence your chances of becoming dependent. Those at risk for developing alcoholism include: †¢Men who have 15 or more drinks a week †¢Women who have 12 or more drinks a week †¢Anyone who has five or more drinks per occasion at least once a week One drink is defined as a 12-ounce bottle of beer, a 5-ounce glass of wine, or a 1 1/2-ounce shot of liquor. You have an increased risk for alcohol abuse and dependence if you have a parent with alcoholism. You may also be more likely to abuse alcohol or become dependent if you: †¢Are a young adult under peer pressure †¢Have depression, bipolar disorder, anxiety disorders, or schizophrenia †¢Have easy access to alcohol †¢Have low self-esteem †¢Have problems with relationships †¢Live a stressful lifestyle †¢Live in a culture alcohol use is more common and accepted Alcohol abuse is rising. Around 1 out of 6 people in the world have a drinking problem. Symptoms People who have alcoholism or alcohol abuse often: †¢Continue to drink, even when health, work, or family are being harmed †¢Drink alone. †¢Become violent when drinking †¢Become hostile when asked about drinking †¢Are not able to control drinking — being unable to stop or reduce alcohol intake †¢Make excuses to drink †¢Miss work or school, or have a decrease in performance because of drinking †¢Stop taking part in activities because of alcohol †¢Need to use alcohol on most days to get through the day †¢Neglect to eat or eat poorly †¢Do not care about or ignore how they dress or whether they are clean †¢Try to hide alcohol use †¢Shake in the morning or after periods when they have not a drink Symptoms of alcohol dependence include: †¢Memory lapses after heavy drinking †¢Needing more and more alcohol to feel â€Å"drunk† †¢Alcohol withdrawal symptoms when you haven’t had a drink for a while †¢Alcohol-related illnesses such as alcoholic liver disease Signs and tests The health care provider will perform a physical exam and ask questions about your medical and family history, including use of alcohol. The following questions are used by the National Institute on Alcohol Abuse and Alcoholism to screen for alcohol abuse or dependence: †¢Do you ever drive when you have been drinking? †¢Do you have to drink more than before to get drunk or feel the desired effect? †¢Have you felt that you should cut down on your drinking? †¢Have you ever had any blackouts after drinking? †¢Have you ever missed work or lost a job because of drinking? †¢Is someone in your family worried about your drinking? Tests that may be done include: †¢Blood alcohol level (this can tell whether someone has recently been drinking alcohol, but it does not necessarily confirm alcoholism) †¢Complete blood count (CBC) †¢Liver function tests. †¢Magnesium blood test Medical Illness Associated With Chronic Alcohol Abuse DisorderIllness MetabolicAlcoholic ketoacidosis, alcoholic hypoglycemia, water and salt disorders NeurologicChronic problems with thinking such as Wernicke’s encephalopathy and Korsakoff’s psychosis, alcoholic cerebellar degeneration, and central pontine myelinolysis leading to problems walking and other motor activities, acute and chronic dementia, alcoholic peripheral neuropathy MuscularAcute and chronic alcoholic muscle weakness. GastrointestinalFatty liver, alcoholic hepatitis, alcoholic cirrhosis, alcoholic pancreatitis, poor pancreatic function, gastroesophageal reflux, esophageal carcinoma, erosive gastritis, chronic diarrhea, malabsorption, esophageal varices leading to bleeding into the GI tract Metabolic-endocrineHigh cholesterol, high levels of uric acid, low testosterone levels, impotence, testicular atrophy, gynecomastia, irregular menstrual periods, reversible Cushing’s syndrome BloodAnemia due to poor production of blood cells or slow intestinal bleeding, poor white cell production, destruction of platelets, blood too thin to clot properly. CardiacDecreased cardiac function, arrhythmias, dilated cardiomyopathy, high blood pressure PulmonaryIncreased incidence of pneumonia, increased incidence of tuberculosis OtherIncreased incidence of severe intestinal infections, fetal alcohol syndrome, vitamin deficiency syndromes, trauma, sexual dysfunction, insomnia Social Problems Associated With Alcohol Abuse Accidental death and injury50% of fatal car crashes 25-fold increased risk of falls or drowning 50% of fire-related burns or deaths 20% to 30% of trauma seen in emergency rooms. CrimeFrequently involved in violent crime SuicideInvolved in up to 35% of suicides Economic cost$148 billion annually (estimated); 15% for health care and treatment OtherAssociated with increased rates of spouse or child abuse and increased spread of sexually transmitted diseases Treatment Completely stopping the use of alcohol is the ideal goal of treatment. This is called abstinence. A strong social network and family support are important in achieving this. Completely stopping and avoiding alcohol is difficult for many people with alcoholism. There will be times when it is difficult. You should aim to avoid drinking for as long as possible. Some people who abuse alcohol may be able to simply reduce the amount they drink. This is called drinking in moderation. If this method does not work, you should try to quit drinking completely. DECIDING TO QUIT Many people with alcohol problems do not recognize when their drinking gets out of hand. The ideal approach to treatment is to help the person realize how much their alcohol use is harming their life and those around them. Studies find that more people with alcohol problems opt for treatment when their family members or employers are honest with them about their concerns, and try to help them see that drinking is preventing them from reaching their goals. Withdrawal from alcohol is best done in a controlled, supervised setting. Complications from withdrawal can be life threatening. For more information, see: Alcohol withdrawal Your health care provider should order blood and urine tests to check for health problems that are common in people who abuse alcohol. LONG-TERM SUPPORT Alcohol recovery or support programs can help you stop drinking completely. These programs usually offer: †¢Counseling and therapy to discuss alcoholism and its effects and how to control your thoughts and behaviors †¢Mental health support †¢Medical care You may be treated in a special recovery center (inpatient), or you may attend a program while you live at home (outpatient). Medications are sometimes prescribed to prevent you from drinking again. †¢Acamprosate is a drug that has been shown to lower relapse rates in those who are alcohol dependent. †¢Disulfiram (Antabuse) produces very unpleasant side effects if you drink even a small amount of alcohol within 2 weeks after taking the drug. †¢Naltrexone (Vivitrol) decreases alcohol cravings. It is available in an injectable form. You cannot take these medications if you are pregnant or have certain medical conditions. The medications are often used with long-term treatment with counseling or support groups. Depression or other mood or anxiety disorders may be noticed after you stop drinking. These should be promptly treated. It is important that the patient has a living situation that supports their need to avoid alcohol. Some programs offer housing options for people with alcoholism or alcohol abuse. Support Groups Support groups are available to help people who are dealing with alcoholism. ALCOHOLICS ANONYMOUS (AA) Alcoholics Anonymous (AA) is a self-help group of recovering alcoholics that offers emotional support and specific steps for people recovering from alcohol dependence. The program is commonly called a â€Å"12-step† approach. There are local chapters throughout the United States. AA offers help 24 hours a day and teaches that it is possible to participate in social functions without drinking. AL-ANON Family members of a person with an alcohol abuse problem often need counseling. Al-Anon is a support group for partners and others who are affected by someone else’s alcoholism. Alateen provides support for teenage children of people with alcoholism. OTHER SUPPORT GROUPS Several other support groups are available. †¢SMART recovery teaches you have to change your thoughts and behaviors to help people with alcoholism recover. †¢LifeRing recovery and SOS are two nonreligious programs that offer support for people with alcohol abuse. †¢Women for Sobriety is a self-help group just for women. Moderation Management is a program for those who want to reduce how much they drink. It recommends abstinence for people who cannot do this. Expectations (prognosis) How well a person with alcoholism or alcohol abuse does depends on whether or not they can stop drinking. Alcoholism is a major social, economic, and public health problem. Problem drinking can affect every part of a person’s life. If you have an alcohol problem, abstinence can help improve your mental and physical health and possibly, your relationships. Treatment programs can help you quit. However, drinking again after treatment is common. It is important to have a good support system. Complications Alcoholism and alcohol abuse can increase your risk of many health problems, including: †¢Bleeding in the digestive tract †¢Brain cell damage †¢Brain disorder called Wernicke-Korsakoff syndrome †¢Cancer of the esophagus, liver, colon, and other areas †¢Changes in the menstrual cycle (period) †¢Delirium tremens (DT’s) †¢Dementia and memory loss †¢Depression and suicide †¢Erectile dysfunction †¢Heart damage †¢High blood pressure. †¢Inflammation of the pancreas (pancreatitis) †¢Liver disease, including cirrhosis †¢Nerve damage †¢Poor nutrition †¢Sleeping problems (insomnia) Alcohol use also increases your risk for sexually transmitted infections (STIs) and violence. Drinking alcohol while you are pregnant can lead to severe birth defects in the baby. Prevention The National Institute on Alcohol Abuse and Alcoholism recommends: †¢Women should not drink more than 1 drink per day †¢Men should not drink more than 2 drinks per day One drink is defined as 12 ounces of beer, 5 ounces of wine, or 1? ounces of liquor.

Accounting Information System

Accounting Information System (AIS An  accounting information system  (AIS) is a system of collection, storage and processing of financial and  accounting   data that is used by  decision makers. accounting information system (AIS) consists of: – People – Procedures – Data – Software – Information technology infrastructure What important functions does the AIS perform in an organization? 1. It collects and stores data about activities and transactions. 2. It processes data into information that is useful for making decisions. 3.It provides adequate controls to safe-guard the organization’s assets. Uses of (AIS) * Producing External Reports * Supporting Routine Activities * Decision Support * Planning and Control * Implementing Internal Control Producing External Reports Businesses use (AIS) to produce special reports that follow a required structure established by organizations such as (FASB). These reports include financial stateme nts, tax returns, etc Supporting Routine Activities Managers need an (AIS) for handling routine operating activities during the firm’s operating cycle.Computer systems excel at handling repetitive transaction by many accounting software support these routine functions. Decision Support Information is needed for nonroutine decision support at all levels of an organization. Some information are critical for planning, deciding, marketing functions. Planning and Control An information system is required for planning and control activities as well. Historical data can be extracted from the database and used to forecast growth and cash flows. Planners can use data mining to reveal long-term trends and relationships.Implementing Internal Control Internal control includes the policies, procedures, and information system used to protect a company’s assets from loss and to maintain accurate financial data. It is possible to build controls into a computerized accounting informati on system to help reach these goals. Benefits AIS * Speed The main benefit of information systems in accounting is the speed of processing tasks. Data is entered once and can then be used and reused in compiling reports by literally pressing a button.If a transaction needs correction, it is easily done, with reports generated afterward at speeds never possible with manual accounting systems. * Classification When data is entered in an accounting system, manual or computerized, an accountant needs to classify it in a detailed fashion. For example, a transaction could be a sales revenue or an interest revenue. Using information systems, this classification process is easily accomplished with a drop-down menu from which you choose the proper category.You can also quickly generate reports involving classifications. With a manual system, this process takes much more time. * Safety Once data is entered into a computer, it is safe. The chances of losing data are remote, especially when you perform regular system backups. In manual systems, paper pads can be lost or damaged more easily. You can save data on the Internet, where it will not only be accessible anytime you need it but will also still be secure even if your computer is lost or damaged. One disadvantage of Accounting Information SystemOne disadvantage of Accounting Information System is that this system cannot identify any future loss or wrong transaction entry. As we know that computer is a machine, and it cannot do any activity itself. Therefore, computer cannot give any advice or warning. However, accountants in business are capable to estimate any future loss on the basis of their knowledge and experience. Due to this disadvantage it is important and wise for small and mid-size businesses to have some accountants in their business on permanent basis to avoid future losses. Accounting Information System Accounting Information System (AIS An  accounting information system  (AIS) is a system of collection, storage and processing of financial and  accounting   data that is used by  decision makers. accounting information system (AIS) consists of: – People – Procedures – Data – Software – Information technology infrastructure What important functions does the AIS perform in an organization? 1. It collects and stores data about activities and transactions. 2. It processes data into information that is useful for making decisions. 3.It provides adequate controls to safe-guard the organization’s assets. Uses of (AIS) * Producing External Reports * Supporting Routine Activities * Decision Support * Planning and Control * Implementing Internal Control Producing External Reports Businesses use (AIS) to produce special reports that follow a required structure established by organizations such as (FASB). These reports include financial stateme nts, tax returns, etc Supporting Routine Activities Managers need an (AIS) for handling routine operating activities during the firm’s operating cycle.Computer systems excel at handling repetitive transaction by many accounting software support these routine functions. Decision Support Information is needed for nonroutine decision support at all levels of an organization. Some information are critical for planning, deciding, marketing functions. Planning and Control An information system is required for planning and control activities as well. Historical data can be extracted from the database and used to forecast growth and cash flows. Planners can use data mining to reveal long-term trends and relationships.Implementing Internal Control Internal control includes the policies, procedures, and information system used to protect a company’s assets from loss and to maintain accurate financial data. It is possible to build controls into a computerized accounting informati on system to help reach these goals. Benefits AIS * Speed The main benefit of information systems in accounting is the speed of processing tasks. Data is entered once and can then be used and reused in compiling reports by literally pressing a button.If a transaction needs correction, it is easily done, with reports generated afterward at speeds never possible with manual accounting systems. * Classification When data is entered in an accounting system, manual or computerized, an accountant needs to classify it in a detailed fashion. For example, a transaction could be a sales revenue or an interest revenue. Using information systems, this classification process is easily accomplished with a drop-down menu from which you choose the proper category.You can also quickly generate reports involving classifications. With a manual system, this process takes much more time. * Safety Once data is entered into a computer, it is safe. The chances of losing data are remote, especially when you perform regular system backups. In manual systems, paper pads can be lost or damaged more easily. You can save data on the Internet, where it will not only be accessible anytime you need it but will also still be secure even if your computer is lost or damaged. One disadvantage of Accounting Information SystemOne disadvantage of Accounting Information System is that this system cannot identify any future loss or wrong transaction entry. As we know that computer is a machine, and it cannot do any activity itself. Therefore, computer cannot give any advice or warning. However, accountants in business are capable to estimate any future loss on the basis of their knowledge and experience. Due to this disadvantage it is important and wise for small and mid-size businesses to have some accountants in their business on permanent basis to avoid future losses.

Organizational Performance Essays

Organizational Performance Essays Organizational Performance Essay Organizational Performance Essay These main variables are Purpose, Principles, Processes, People, and Performance. This model represents the connection between strategy (Purpose) and structure (Principles as internal structures and Processes as external structures) and the influence of structures on employee behavior (People) and corresponding results (Performance). The thin arrow from Performance to Purpose represents the feedback mechanism for guiding an organization toward objectives. The primary motivation of this model Is to guide an organization toward world-class status and long-term survival. The Swan and Dolphin Hotels at Walt Disney World uses this improvement initiative. 2. AS Management Originator Also web address or journal reference Source: Hiring, Horology. , (1995). 5 Pillars of the Visual Workplace. Cambridge, MA: Productivity Press. When? 1995   Discuss What It is? How Is It used? Name 1 organization that uses It. AS Is the name of a workplace organization method that uses a list of five Japanese words: sell, sexton, seizes, quickest, and skittish. Transliterated or translated into English, they all start with the letter S: sort, systematize, shine, standardize, and sustain. The list describes how to organize a work space for efficiency and effectiveness by identifying and storing the items, maintaining the area and items, and sustaining the new order. The decision-making process usually comes from a dialogue about standardization, Another name for the AS Management Improvement Initiative is Lean AS manufacturing, which is attributed and implemented by the Production System of Toyota. 3. Balanced Score Card Kaplan, Robert S. Norton, David P. (1992). The Balanced Scorecard: Measures that Drive Performance. Harvard Business Review.   Mortuary-February,(1992). 992 Discuss What it is?   How is it used? Name 1 organization that uses it. The balanced scorecard is a management system (not only a measurement system) that enables organizations to clarify their vision and strategy and translate them into action. It provides feedback around both internal business processes and external outcomes in order to continuously improve strategic performance and results. When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the nerve center of an enterprise. The balanced scorecard retains assures for guiding and evaluating the Journey that information age companies must make to create future value through investment in customers, suppliers, employees, processes, technology, and innovation. Balanced scorecards have been implemented by government agencies, military units, business units and corporations as a whole, non-profit organizations, and schools. BBS is perhaps the best known of several similar frameworks (it was the most widely adopted performance management framework reported in the 2010 annual survey of management tools undertaken by Pain Company. )

Hail Definition, Causes, and Formation

Hail Definition, Causes, and Formation Hail is a form of precipitation that falls from the sky as pellets of ice. The pellets can range in size from small pea-sized pellets to hailstones as large as grapefruits (more on hail size below). The formation of hail means a severe thunderstorm is likely in your vicinity. You should monitor your weather situation closely for thunder, lightning, torrential rain, and possibly even tornadoes. Not a Winter Weather Event Because its made of ice, hail is often mistaken as a cold weather event, but in reality, it is associated with severe thunderstorms  - not winter weather.    While hailstorms technically can occur year-round, some of the most destructive hail events have occurred at  the height of summer. (This makes sense seeing as how  hail is associated with thunderstorms, and thunderstorms, in turn, are most common in the summertime when theres an abundance of heat in the atmosphere to help fuel their development.)   Hail Forms High Up, in Cold Clouds If hail is a summer rather than winter weather event, how do temperatures get cold enough to form ice? Hailstones  form inside of cumulonimbus clouds that can tower at heights of up to 50,000 feet. While the lower regions of these  storms contain warm air, the upper regions are below freezing. strong updrafts  Ã‚   Updrafts within the storm system can whisk raindrops up into this sub-zero region, causing them to freeze into ice crystals. These ice particles are then carried back down into the clouds lower levels by the downdraft where it thaws  and collects additional water droplets  and back up via the updraft where it re-freezes. This  cycle may continue  multiple times. With each trip above and below the freezing level, a new layer of ice is added to the frozen droplet until it  grows too heavy for the updraft to carry it. (If you cut a hailstone in half, you would see alternating concentric layers inside it, resembling tree rings.) It  then falls out of the cloud to the ground. The stronger the updraft, the heavier a hailstone it can carry, and the longer that hailstone cycles through the freezing process (that is, the larger it grows). Short-Lived Storms Hail usually forms over an area and leaves within a few minutes. However,  there have been instances when it stayed in the same area for several minutes, leaving several inches of ice covering the ground. Hailstone Size and Speed Hailstones are measured according to their diameter. But unless you have a knack for eyeballing measurements  or are  able to slice a  hailstone in half, its easier to estimate its size by comparing it  to everyday  items. Description Size (Diameter) Typical Fall Speed Pea 1/4 inch Marble 1/2 inch Dime/Penny 3/4 inch 43 mph Nickel 7/8 inch Quarter 1 inch 50 mph Golf Ball 1 3/4 inch 66 mph Baseball 2 3/4 inch 85 mph Grapefruit 4 inch 106 mph Softball 4 1/2 inch To date, the largest hailstone recorded in the U.S.  fell in Vivian, South Dakota  on July 23, 2010.  It measured 8 inches in diameter, 18.2 inches around, and weighed 1 pound 15 ounces. The velocity of hail varies by shape and size. The largest and heaviest can fall at speeds upwards of 100 mph! Hail Damage With their hard exteriors and relatively fast fall speeds, hailstones often cause extensive damage. On average, over $1  billion dollars in damage to crops and property is sustained each year in the U.S. The most susceptible objects to hail damage include  vehicles  and roofs.   One of the most costly hail events in  recent weather history occurred in  June 2012 when severe storms crossed over  the Rockies and Southwestern U.S. causing  over $1.0 billion dollars in damage  in the state of Colorado. The Top 10 Hail-Prone Cities in  the U.S. Amarillo, TexasWichita, KansasTulsa, OklahomaOklahoma City, OklahomaMidwest City OklahomaAurora, ColoradoColorado Springs, ColoradoKansas City, KansasFort Worth, TexasDenver, Colorado

Financial Mnangement (Lindt and Sprungli. Zetar plc companies) Term Paper

Financial Mnangement (Lindt and Sprungli. Zetar plc companies) - Term Paper Example The overview is followed by a comparison of the financial performance of both the company. The financial performance of the company is analyzed by using different measures such as the ratio analysis technique and the comparison of the revenues and the profits of both the organizations. The value of Zetar plc is calculated so as to assess whether Zetar plc can be considered for acquisition purposes by Lindt and Sprungli. This valuation is performed using different methods such as the P/E ratio and the market capitalization concept. Finally, the valuation is used along with other arguments to suggest that the company is worth acquiring. This is further displayed by indicating the different advantages and the disadvantages that the merger/acquisition can bring. Both the advantages and the disadvantages are weighed before the final decision is given. Company Background and Overview Lindt and Sprungli is a group of confectionary company which is globally known for its high quality chocolate production. The company’s head quarter is based in Kilchberg, Switzerland. Lindt and Sprungli, more commonly known as Lindt is considered to be a global market leader with respect to the production of chocolates, its products are highly appreciated by people around the globe. The main markets that Lindt focuses on are highlighted below with respect to their Sales North America (28.3%) Germany (17.5%) Switzerland (12.7%) France (12.5%) Italy (11.5%) Great Britain (5%) Lindt’s success has been attributed to its long term strategy. The company’s focus and its main strategy revolves around its seven pillars; brand management, premium positioning, better bondage with customers, Innovation, marketing expertise, understandability of products and the company’s hunger for expansion. All these seven pillars are deemed to be the Critical Success Factors for t he company and it is because of these long term strategies that the company gave an outstanding performance during an era of economic downturn (Lindt and Sprungli, 2010). â€Å"Zetar is a leading manufacturer of confectionery and natural snacks with a reputation for quality and product innovation† (Zetar Plc, 2011). Zetar plc is known for its good quality chocolate within the United Kingdom. The company’s main target markets are the children and for that reason they produce chocolates which appeal to children mostly. The company was incorporated on 8 December 2004 but its main business started in the year 2005. Zetar plc comprises of two groups, Confectionary Division and the Natural snack division. The confectionary division covers the production of chocolate which is later sold within the UK and other export markets such as Australia, China and Ireland. The natural snack division, on the other hand, manufactures and processes a wide range of nuts and dried fruits whi ch are later sold within the UK market only. The natural snack division’s only market is deemed to be the UK market only. Zetar plc has developed a strong relationship with all the UK food retailers and it can be said that the company

To be Determined Essay Example | Topics and Well Written Essays - 750 words - 2

To be Determined - Essay Example Through his interpretation of Torah, he emphasized its importance in the life of people who believed in the piety of the soul and body. Hasidism in Hebrew means pious and Besht’s followers came to be known as hasidims and the spiritual movement became popular as Hasidism. Hasidism is known for its ‘piety, humility, and kabbalistic insights which had transformed religious practices and religious authority’ (Mintz, 1992, p10). Besht’s mystical power of healing was contributed to the powers of prayers and purity of heart that is devoted to God. Hasidism spread to other parts of the world through the disciples who propagated the teachings of Besht. The persons who preached the tenets of Torah and spirituality were called Zaddik and later on, were known as Rabbe. The mystic Zaddiks were spiritual guides whose prayers could heal and people came to them in their distress. Hasidims practice simple living and have strong community feeling. Hasidism promotes peaceful co-existence and intrinsically believes in the goodness of people. The basic religious philosophy of Hasidism is centered on the study of Torah, the religious scripture and the mystical powers of prayers. Hence, spiritual leaders or Rabbe are held in high place of reverence. Hasidism primarily believes that people should develop closer relationship with God through daily prayers and good and moral living. Devotion to God is paramount. The study of Torah is essential part of hasidim’s life. Each Hasidic group is guided by the Zaddic or Rabbe who has his own court where people congregate to hear his teachings. The various festivals are important occasions for hasidims to collectively pray at synagogues and purify their soul and body. The Hasidic movement branched out into different Hasidic movement through the Zaddiks in different places. The new Hasidic movement was either named after the spiritual guide or Zaddiks or the name of the place. The