Changes wrought by the Internet Essay

The Internet changes all that. For years now, even low-level employees have been able to reach their leaders simply by writing an e-mail, but increasingly, employees are actually able to organize on company blogs, wikis, online forums and even social networking sites, to give their messages urgency and heft. http://www.businessmirror.com.ph/0613&142008/perspective03.html _______________________________________________________________________________________________________________________________________________ In the old days, layers of management filtered out too many good ideas from below, but they also filtered out nattering. In the era of Internet communities, leaders will have to find, largely on their own, ways to process the good and the bad alike. A second important change wrought by the Internet concerns the leader’s critical responsibility to see around corners—to anticipate coming economic events and market trends and adjust for them. In the past, such foresight came from a mixture of intelligence, experience, good advice and as much data as you could reasonably get your hands on. Obviously, the change rests with the last of these: The Internet, with its bloggers, user communities, newsletters and the like, can drown you in data about customers and competitors, not to mention everything else under the sun. Some data is totally useful, some total nonsense. _______________________________________________________________________________________________________________________________________________ Mojica also believes that Internet-related services will enrich the customer’s overall experience. He said the market at the top tier is basically saturated with over 95-percent market penetration. So the only way for telecommunications companies to compete is to increase the value of the customers’ experience because â€Å"they want something more stimulating.† â€Å"Customers want to express themselves, their individuality,† he said, adding that Smart is merely providing choices for the customers. He added that by making these Internet services available, Smart is allowing customers access to means of enriching their cell-phone experience and at the same time make the Smart Buddy brand name more relevant to Internet users. Danilo Mojica, Smart’s director of wireless consumer division JUNE 6 & 7, 2008 _______________________________________________________________________________________________________________________________________________ One of the chief concerns we are hearing lately, from most entrepreneurs and businesses is their frustration with the slow progress of e-commerce in the Philippines. One reason for this drawback is the lack of a useful and economical payment gateway that can enable business owners to accept credit card payments directly from their website. We would like to let you know that we were able to address this issue. Whether you are starting or expanding your business, we are here to guide you through the process. How can e-leaguers help improve my business? e-leaguers offers its clients the following main services Website Design and development- e-leaguers provides our clients with a kind of website that suits their business’ needs and requirements. We will create website designs based on how the client envisions his/her company to be viewed by visitors. In other words, we will deliver what a client needs while offering technical and aesthetic expertise. Website Maintenance and Hosting – e-leaguers will make sure that their website will be visible online 24/7 with none of the usual complaints such as redirection of website addresses, erratic and sometimes undetectable website presence, poor search engine optimization and high web hosting fees. Online Payment Gateway- Now, entrepreneurs can start accepting credit card or debit card payments online. e-leaguers will be the one in-charge of integrating the payment system to a clients’ website. As soon as the â€Å"add to cart â€Å" buttons and html codes are in place, clients make a test purchase to get a feel of how the process goes. Domain Name Registration – A client’s website will be published under his/her own company name or any website name he/she chooses. Using top level domain names such as .com .net .org, a website can be easily crawled on major search engines on the internet and can be clearly viewed anytime with no hassles entailed. Setting up of personal emails –clients will be guaranteed to have personal emails at their own chose domain name. (ex. you@companyname.com) Free Update Services – update services are defined as editing or deleting text content, photos or products. These specified Update Service are Free and the will be performed by e-leaguers for one whole year from the date a contract is signed. Technical and Customer Support – e-leaguers provides email and phone support to all clients. We address all concerns regarding our clients’ websites with no delay or excuses. How can my online business benefit from the online payment gateway? It is good for almost all types and sizes of business. It is open for business 24/7. It is the store that never closes. Even the sales reports are available online, 24/7. There are no set-up fees and no monthly fees. It has very low transaction and processing rates You’ll have a wide customer base, both locally and worldwide, by offering credit card and debit card payment options. Is has a secured and quick order and payment processing and settlement. http://ph.88db.com/ph/Knowledge/Knowledge_Detail.page?kid=292 _____________________________________________________________________________________________________________________________________________   

Importance of Flowers in Our Lives

Flowers are wonderful creations of nature and are one of the most beautiful gifts of nature. Flowers are of utmost importance in every sphere of human life. Flowers arrangement of various designs and types are available for making various occasions of our life more cherished. Several occasions in our society such as birthdays, anniversaries, Valentine’s Day, weddings, etc. need flowers to celebrate. Colourful and fragrant flowers make every occasion bright and happy. People of all ages from child to old people love flowers.Gifting flowers is the most affectionate expression of love to the dear ones. Hence, flower is a must in each and every occasions of our life. Flowers play an important role in making the life of a human being more cheerful and happy. People use flowers in several forms and on several occasions.Flowers are used as beautiful flower arrangements for decorating homes. They are also help people in proposing their partner for life, as well as flowers are used as a symbol of mourn and tribute on loved ones funeral. Apart from above said uses, there are several other uses of flowers in various activities of our daily life.Varieties of flowers RoseA rose is a woody perennial of the genus Rosa, within the family Rosacea. There are over 100 species. They form a group of plants that can be erect shrubs, climbing or trailing with stems that are often armed with sharp prickles. SunflowerThe sunflower is an annual plant native to the Americas. Its name is derived from the flower's shape and image, which is often used to capture the sun. The plant has a rough, hairy stem, broad, coarsely toothed, rough leaves, and circular flower heads.JasmineJasmine is a genus of shrubs and vines in the olive family. It contains around 200 species native to tropical and warm temperate regions of Europe, Asia, and Africa.LotusThe Lotus, the national flower of India, is a symbol of supreme reality. Hindu religion and mythology portray goddess Saraswathi, the muse of l earning, as being seated on a lotus flower.TulipThe tulip is a perennial, bulbous plant with showy flowers in the genus Tulipa, of which around 75 wild species are currently accepted and which belongs to the family Liliaceae.LilyLily is a feminine given name directly derived from lily, the flower. In the United States, â€Å"Lily† became one of the top-100 names for newborn girls in 2002 and reached a rank of 18 by 2009. hibiscusHibiscus is a genus of flowering plants in the mallow family, Malvaceae. It is quite large, containing several hundred species that are native to warm-temperate, subtropical and tropical regions throughout the world.

The Vampire Diaries: The Struggle Chapter Two

The police had found Stefan's abandoned car by Old Creek Road. That meant he'd left it somewhere between Drowning Creek and the woods. Elena stumbled on the overgrown path through the graveyard, but she kept moving, head down, arms hugging her light sweater to her. She had known this graveyard all her life, and she could find her way through it blind. By the time she crossed the bridge, her shivering had become painful. It wasn't snowing as hard now, but the wind was even worse. It cut through her clothes as if they were made of tissue paper, and took her breath away. Stefan, she thought, and turned onto Old Creek Road, trudging northward. She didn't believe what Damon had said. If Stefan were dead she wouldknow. He was alive, somewhere, and she had to find him. He could be anywhere out in this swirling whiteness; he could be hurt, freezing. Dimly, Elena sensed that she was no longer rational. All her thoughts had narrowed down to one single idea. Stefan. Find Stefan. It was getting harder to keep to the road. On her right were oak trees, on her left, the swift waters of Drowning Creek. She staggered and slowed. The wind didn't seem quite so bad any more, but she did feel very tired. She needed to sit down and rest, just for a minute. As she sank down beside the road, she suddenly realized how silly she had been to go out searching for Stefan. Stefan would come to her. All she needed to do was sit here and wait. He was probably coming right now. Elena shut her eyes and leaned her head against her drawn-up knees. She felt much warmer now. Her mind drifted and she saw Stefan, saw him smile at her. His arms around her were strong and secure, and she relaxed against him, glad to let go of fear and tension. She was home. She-was where she belonged. Stefan would never let anything hurt her. But then, instead of holding her, Stefan was shaking her. He was ruining the beautiful tranquility of her rest. She saw his face, pale and urgent, his green eyes dark with pain. She tried to tell him to be still, but he wouldn't listen.Elena, get up , he said, and she felt the compelling force of those green eyes willing her to do it.Elena, get up now – â€Å"Elena, get up!† The voice was high and thin and frightened. â€Å"Come on, Elena! Get up! We can't carry you!† Blinking, Elena brought a face into focus. It was small and heart-shaped, with fair, almost translucent skin, framed by masses of soft red curls. Wide brown eyes, with snowflakes caught in the lashes, stared worriedly into hers. â€Å"Bonnie,† she said slowly. â€Å"What are you doing here?† â€Å"Helping me look for you,† said a second, lower voice on Elena's other side. She turned slightly to see elegantly arched eyebrows and an olive complexion. Meredith's dark eyes, usually so ironic, were worried now, too. â€Å"Stand up, Elena, unless you want to become an ice princess for real.† It should have been warmer inside the car, but Elena's nerve endings were coming back to life, making her shake, telling her how cold she really was. Winter is an unforgiving season, she thought as Meredith drove. â€Å"What's going on, Elena?† said Bonnie from the back seat. â€Å"What did you think you were doing, running away from school like that? And how could you come out here?† Elena hesitated, then shook her head. She wanted nothing more than to tell Bonnie and Meredith everything. To tell them the whole terrifying story about Stefan and Damon and what had really happened last night to Mr. Tanner – and about after. But she couldn't. Even if they would believe her, it wasn't her secret to tell. â€Å"Everyone's out looking for you,† Meredith said. â€Å"The whole school's upset, and your aunt was nearly frantic.† â€Å"Sorry,† said Elena dully, trying to stop her violent shivering. They turned onto Maple Street and pulled up to her house. Aunt Judith was waiting inside with heated blankets. â€Å"I knew if they found you, you'd be half-frozen,† she said in a determinedly cheerful voice as she reached for Elena. â€Å"Snow on the day after Halloween! I can hardly believe it. Where did you girls find her?† â€Å"On Old Creek Road, past the bridge,† said Meredith. Aunt Judith's thin face lost color. â€Å"Near the graveyard? Where the attacks were? Elena, howcould you?†¦Ã¢â‚¬  Her voice trailed off as she looked at Elena. â€Å"We won't say anything more about it right now,† she said, trying to regain her cheerful manner. â€Å"Let's get you out of those wet clothes.† â€Å"I have to go back once I'm dry,† said Elena. Her brain was working again, and one thing was clear: she hadn't really seen Stefan out there; it had been a dream. Stefan was still missing. â€Å"You have to do nothing of the kind,† said Robert, Aunt Judith's fianc ¦. Elena had scarcely noticed him standing off to one side until then. But his tone brooked no argument. â€Å"The police are looking for Stefan; you leave them to their job,† he said. â€Å"The police think he killed Mr. Tanner. But he didn't. You know that, don't you?† As Aunt Judith pulled her sodden outer sweater off, Elena looked from one face to another for help, but they were all the same. â€Å"Youknow he didn't do it,† she repeated, almost desperately. There was a silence. â€Å"Elena,† Meredith said at last, â€Å"no one wants to think he did. But – well, it looks bad, his running away like this.† â€Å"He didn't run away. He didn't! Hedidn't – â€Å" â€Å"Elena, hush,† said Aunt Judith. â€Å"Don't get yourself worked up. I think you must be getting sick. It was so cold out there, and you got only a few hours of sleep last night†¦Ã¢â‚¬  She laid a hand on Elena's cheek. â€Å"I'm not sick,† she cried, pulling away. â€Å"And I'm not crazy, either – whatever you think. Stefan didn't run away and he didn't kill Mr. Tanner, and I don't care if none of you believes me†¦Ã¢â‚¬  She stopped, choking. Aunt Judith was fussing around her, hurrying her upstairs, and she let herself be hurried. But she wouldn't go to bed when Aunt Judith suggested she must be tired. Instead, once she had warmed up, she sat on the living room couch by the fireplace, with blankets heaped around her. The phone rang all afternoon, and she heard Aunt Judith talking to friends, neighbors, the school. She assured all of them that Elena was fine. The†¦ the tragedy last night had unsettled her a bit, that was all, and she seemed a little feverish. But she'd be good as new after a rest. Meredith and Bonnie sat beside her. â€Å"Do you want to talk?† Meredith said in a low voice. Elena shook her head, staring into the fire. They were all against her. And Aunt Judith was wrong; she wasn't fine. She wouldn't be fine until Stefan was found. Matt stopped by, snow dusting his blond hair and his dark blue parka. As he entered the room, Elena looked up at him hopefully. Yesterday Matt had helped save Stefan, when the rest of the school had wanted to lynch him. But today he returned her hopeful look with one of sober regret, and the concern in his blue eyes was only for her. The disappointment was unbearable. â€Å"What are you doing here?† Elena demanded. â€Å"Keeping your promise to ‘take care of me'?† There was a flicker of hurt in his eyes. But Matt's voice was level. â€Å"That's part of it, maybe. But I'd try to take care of you anyway, no matter what I promised. I've been worried about you. Listen, Elena – â€Å" She was in no mood to listen to anyone. â€Å"Well, I'm just fine, thank you. Ask anybody here. So you can stop worrying. Besides, I don't see why you should keep a promise to amurderer. â€Å" Startled, Matt looked at Meredith and Bonnie. Then he shook his head helplessly. â€Å"You're not being fair.† Elena was in no mood to be fair either. â€Å"I told you, you can stop worrying about me, and about my business. I'm fine, thanks.† The implication was obvious. Matt turned to the door just as Aunt Judith appeared with sandwiches. â€Å"Sorry, I've got to go,† he muttered, hurrying to the door. He left without looking back. Meredith and Bonnie and Aunt Judith and Robert tried to make conversation while they ate an early supper by the fire. Elena couldn't eat and wouldn't talk. The only one who wasn't miserable was Elena's little sister, Margaret. With four-year-old optimism, she cuddled up to Elena and offered her some of her Halloween candy. Elena hugged her sister hard, her face pressed into Margaret's white-blond hair for a moment. If Stefan could have called her or gotten a message to her, he would have done it by now. Nothing in the world would have stopped him, unless he were badly hurt, or trapped somewhere, or†¦ But Stefan was in trouble, and she had to find him somehow. She worried about it all through the evening, desperately trying to come up with a plan. One thing was clear; she was on her own. She couldn't trust anyone. It grew dark. Elena shifted on the couch and forced a yawn. â€Å"I'm tired,† she said quietly. â€Å"Maybe I am sick after all. I think I'll go to bed.† Meredith was looking at her keenly. â€Å"I was just thinking, Miss Gilbert,† she said, turning to Aunt Judith, â€Å"that maybe Bonnie and I should stay the night. To keep Elena company.† â€Å"What a good idea,† said Aunt Judith, pleased. â€Å"As long as your parents don't mind, I'd be glad to have you.† â€Å"It's a long drive back to Herron. I think I'll stay, too,† Robert said. â€Å"I can just stretch out on the couch here.† Aunt Judith protested that there were plenty of guest bedrooms upstairs, but Robert was adamant. The couch would do just fine for him, he said. After looking once from the couch to the hall where the front door stood plainly in view, Elena sat stonily. They'd planned this between them, or at least they were all in on it now. They were making sure she didn't leave the house. When she emerged from the bathroom a little while later, wrapped in her red silk kimono, she found Meredith and Bonnie sitting on her bed. â€Å"Well, hello, Rosencrantz and Guildenstern,† she said bitterly. Bonnie, who had been looking depressed, now looked alarmed. She glanced at Meredith doubtfully. â€Å"She knows who we are. She means she thinks we're spies for her aunt,† Meredith interpreted. â€Å"Elena, you should realize that isn't so. Can't you trust us at all?† â€Å"I don't know. Can I?† â€Å"Yes, because we're yourfriends. † Before Elena could move, Meredith jumped off the bed and shut the door. Then she turned to face Elena. â€Å"Now, for once in your life, listen to me, you little idiot. It's true we don't know what to think about Stefan. But, don't you see, that's your own fault. Ever since you and he got together, you've been shutting us out. Things have been happening that you haven't told us about. At least you haven't told us the whole story. But in spite of that, in spite of everything, we still trust you. We still care about you. We're still behind you, Elena, and we want to help. And if you can't see that, then youare an idiot.† Slowly, Elena looked from Meredith's dark, intense face to Bonnie's pale one. Bonnie nodded. â€Å"It's true,† she said, blinking hard as if to keep back tears. â€Å"Even if you don't like us, we still like you. â€Å" Elena felt her own eyes fill and her stern expression crumple. Then Bonnie was off the bed, and they were all hugging, and Elena found she couldn't help the tears that slid down her face. â€Å"Yangtze?† Bonnie's eyes widened. â€Å"But why would he want to kill a dog?† â€Å"I don't know, but he was there that night, in your house. And he was†¦ angry. I'm sorry, Bonnie.† Bonnie shook her head dazedly. Meredith said, â€Å"Why don't you tell the police?† Elena's laugh was slightly hysterical. â€Å"I can't. It's not something they can deal with. And that's another thing I can't explain. You said you still trusted me; well, you'll just have to trust me about that.† Bonnie and Meredith looked at each other, then at the bedspread, where Elena's nervous fingers were picking a thread out of the embroidery. Finally Meredith said, â€Å"All right. What can we do to help?† â€Å"I don't know. Nothing, unless†¦Ã¢â‚¬  Elena stopped and looked at Bonnie. â€Å"Unless,† she said, in a changed voice, â€Å"you can help me find Stefan.† Bonnie's brown eyes were genuinely bewildered. â€Å"Me? But what can I do?† Then, at Meredith's indrawn breath, she said, â€Å"Oh.Oh.† â€Å"You knew where I was that day I went to the cemetery,† said Elena. â€Å"And you even predicted Stefan's coming to school.† â€Å"I thought you didn't believe in all that psychic stuff,† said Bonnie weakly. â€Å"I've learned a thing or two since then. Anyway, I'm willing to believeanything if it'll help find Stefan. If there's any chance at all it will help.† Bonnie was hunching up, as if trying to make her already tiny form as small as possible. â€Å"Elena, you don't understand,† she said wretchedly. â€Å"I'm not trained; it's not something I can control. And – and it's not a game, not any more. The more you use those powers, the more they useyou. Eventually they can end up using you all the time, whether you want it or not. It'sdangerous. â€Å" Elena got up and walked to the cherry wood dresser, looking down at it without seeing it. At last she turned. â€Å"You're right; it's not a game. And I believe you about how dangerous it can be. But it's not a game for Stefan, either. Bonnie, I think he's out there, somewhere, terribly hurt. And there's nobody to help him; nobody's even looking for him, except his enemies. He may be dying right now. He – he may even be†¦Ã¢â‚¬  Her throat closed. She bowed her head over the dresser and made herself take a deep breath, trying to steady herself. When she looked up, she saw Meredith was looking at Bonnie. Bonnie straightened her shoulders, sitting up as tall as she could. Her chin lifted and her mouth set. And in her normally soft brown eyes, a grim light shone as they met Elena's. The match rasped and threw sparks in the darkness, and then the candle flame burned strong and bright. It lent a golden glow to Bonnie's pale face as she bent over it. â€Å"I'm going to need both of you to help me focus,† she said. â€Å"Look into the flame, and think about Stefan. Picture him in your mind. No matter what happens, keep on looking at the flame. And whatever you do, don't say anything.† Elena nodded, and then the only sound in the room was soft breathing. The flame flickered and danced, throwing patterns of light over the three girls sitting cross-legged around it. Bonnie, eyes closed, was breathing deeply and slowly, like someone drifting into sleep. Stefan, thought Elena, gazing into the flame, trying to pour all her will into the thought. She created him in her mind, using all her senses, conjuring him to her. The roughness of his woolen sweater under her cheek, the smell of his leather jacket, the strength of his arms around her. Oh, Stefan†¦ Bonnie's lashes fluttered and her breathing quickened, like a sleeper having a bad dream. Elena resolutely kept her eyes on the flame, but when Bonnie broke the silence a chill went up her spine. At first it was just a moan, the sound of someone in pain. Then, as Bonnie tossed her head, breath coming in short bursts, it became words. â€Å"Alone†¦Ã¢â‚¬  she said, and stopped. Elena's nails bit into her hand. â€Å"Alone†¦ in the dark,† said Bonnie. Her voice was distant and tortured. There was another silence, and then Bonnie began to speak quickly. â€Å"It's dark and cold. And I'm alone. There's something behind me†¦ jagged and hard. Rocks. They used to hurt – but not now. I'm numb now, from the cold. So cold†¦Ã¢â‚¬  Bonnie twisted, as if trying to get away from something, and then she laughed, a dreadful laugh almost like a sob. â€Å"That's†¦ funny. I never thought I'd want to see the sun so much. But it's always dark here. And cold. Water up to my neck, like ice. That's funny, too. Water everywhere – and me dying of thirst. So thirsty†¦ hurts†¦Ã¢â‚¬  Elena felt something tighten around her heart. Bonnie was inside Stefan's thoughts, and who knew what she might discover there? Stefan, tell us where you are, she thought desperately. Look around; tell me what you see. â€Å"†Thirsty. I need†¦ life?† Bonnie's voice was doubtful, as if not sure how to translate some concept. â€Å"I'm weak. He said I'll always be the weak one. He's strong†¦ a killer. But that's what I am, too. I killed Katherine; maybe I deserve to die. Why not just let go?†¦Ã¢â‚¬  â€Å"No!† said Elena before she could stop herself. In that instant, she forgot everything but Stefan's pain. â€Å"Stefan – â€Å" â€Å"Elena!† Meredith cried sharply at the same time. But Bonnie's head fell forward, the flow of words cut off. Horrified, Elena realized what she had done. â€Å"Bonnie, are you all right? Can you find him again? I didn't mean to†¦Ã¢â‚¬  Bonnie's head lifted. Her eyes were open now, but they looked at neither the candle nor Elena. They â€Å"Elena,† the voice said, â€Å"don't go to the bridge. It's Death, Elena. Your death is waiting there.† Then Bonnie slumped forward. Elena grabbed her shoulders and shook. â€Å"Bonnie!† she almost screamed. â€Å"Bonnie!† â€Å"What†¦ oh, don't. Let go.† Bonnie's voice was weak and shaken, but it was her own. Still bent over, she put a hand to her forehead. â€Å"Bonnie, are you all right?† â€Å"I think so†¦ yes. But it was so strange.† Her tone sharpened and she looked up, blinking. â€Å"What was that, Elena, about being a killer?† â€Å"You remember that?† â€Å"I remember everything. I can't describe it; it was awful. But what did that mean?† â€Å"Nothing,† said Elena. â€Å"He's hallucinating, that's all.† Meredith broke in. â€Å"He? Then you really think she tuned in to Stefan?† Elena nodded, her eyes sore and burning as she looked away. â€Å"Yes. I think that was Stefan. It had to be. And I think she even told us where he is. Under Wickery Bridge, in the water.†

The Concept of Price Elasticity of Demand Essay - 1

The Concept of Price Elasticity of Demand - Essay Example The sign of price elasticity is more frequently than not â€Å"negative although analysts tend to ignore the sign as it can lead to ambiguity†. However, the positive price elasticity of demand can be achieved for Giffen goods or goods that â€Å"do not conform to the Law of Demand†. A less than one value of price elasticity of demand value implies inelasticity of a good i.e. change in the price conditions seems to have a small effect on the quantity demanded of that good (Marquez, 2002, p. 22). The demand for a good is said to be elastic when the value of price elasticity is greater than one which small changes in the price level will have significant effects on the quantity demanded of that good. Revenue can be â€Å"maximized when the value of price elasticity of demand is equal to one†. The formula for the price elasticity of demand is provided below:   The term income elasticity of demand is used to define the change in demand conditions due to change in income of the consumers in an economy keeping other conditions as constant. A negative value of the income elasticity can be achieved in case of inferior goods where a rise in income of the consumers will lead to falling in demand for that good. A positive value of price elasticity of demand can be achieved in case of â€Å"normal goods where an increase in income will lead to rising in demand† conditions for that good whereas if the value of income elasticity of a good is less than one implies the good is a necessity good (Flynn and Antonioni, 2011, p. 124). Again â€Å"if the elasticity is greater than one then the good can be categorized as the luxury or superior good†.

Proposal for a Business Incubator Project Coursework

Proposal for a Business Incubator Project - Coursework Example The project is commercially viable as a business and will form foundation for the development of new businesses and entrepreneurship. Background There is a growing preference among the young people for self-employment with plans for future expansion through experience and accumulated knowledge gained over the period of time in the business. The initial expenses in setting up the office for the business involve rental, purchase of office equipments and appointment of office assistant, in addition to purchasing vehicle for transport in connection with the business. Many of the dreams and well conceived plans for the businesses do not see the day light due to lack of seed capital. The business incubator project proposed is expected to address these problems effectively with little investment on the part of the entrepreneur. Business problems and the concept underlying the project The project aims to solve the problems in raising seed capital for the businesses by the entrepreneurs. The businesses initially started by the entrepreneurs are mostly one man shows. The entrepreneurs need to plan their businesses, establish administrative facilities for the businesses and engage in marketing their products or services. The most important part in the initial stages of the business is to establish office facilities or creating an ‘address’ for the business. This is important since the suppliers or service providers, the customers and other agencies need to contact the people in business in person or send couriers or leave messages. It is also required for storage of materials like drawings, CDs and books connected with the business. Therefore, a place with easy access to customers will be useful in keeping the contacts alive for growth in business and for being abreast of the developments in the markets and technology. Costly rental, capital investment needed for installation of facilities and working capital required for maintaining the office or work place act as deterrents in start-up businesses in most of the cases. Therefore, if the problems associated with this part of the business are effectively addressed, the entrepreneurs are free to plan their other business and marketing activities without bothering about the issues related to establishment of an office. Solution to the business problems There are several jobs which require minimal paper work but extensive travelling in meeting the customers to explain about the product or services. For example, CRM software for a small boutique, clubs or optical products stores keeping in tune with the changes taking place in technological front could catch up in the market in future. Sophisticated software used by the big corporations will be too costly to install in small businesses. This software developed by an entrepreneur might solve various issues connected to the data management relating to small businesses. The development of software is not a problem to a software engineer. But, m arketing of the software needs extensive travelling, demonstration of the product to the prospective clients’ needs conference hall and the business needs an office to attend the calls of the clients and receive the couriers addressed to the business. It is also important to note that the office should be equipped with facilities for communication,

Wage Rate Analysis Case Study Example | Topics and Well Written Essays - 1000 words

Wage Rate Analysis - Case Study Example Factory overheads can be defined as related expenditure that the company might have to incur when it undertake the above mentioned engineering contract. Examples of factory overhead would be depreciation of the machinery and equipment, rent of the space in which the facilities of the company is housed, utilities expenses such as electricity consumption expense pertaining to the operation of machinery etc. Now these factories overhead can further be divided into two classes same as the wage rate, which are fixed overhead and variable overhead. From the aforementioned list, the variable overhead expense would be the electricity consumption which is specifically dependent upon the running time of the machine. Electricity overhead expenditure would be greater if the machinery is utilized for a longer duration in the contract and vice versa. In addition, other variable overhead expenditure such as depreciation and rent are fixed expenditure in nature. This can be explained by considering the fact that whether the company accepts the contract or not depreciation would be recorded in the books of the company on account of normal wear and tear of the machinery. Similarly, whether the company utilized its resources on the contract it has to pay the rent of the site in which the facilities are houses. The expenditure of this sort is fixed in the short term and is not dependent upon the outcome of activity. Thus while quoting the price to the government; the contractor must carefully consider the above mentioned aspects into consideration and then quote a relevant per hour price. The contract price calculation per hour must include all relevant variable factory overhead. It must be ensured that only those variable overheads which are directly related to the project and is dependent on the outcome of the project, such overheads which are variable and not related to the outcome of the project must not be included in the project. Fixed factory overheads must not be included in the per hour contract price as they will be expended whether the contract was accepted or not. 2. For further clarity, the wage rate should be broken down into fixed and variable parts. The fixed part of any cost is that which is not dependent upon the level of output and does not change even if the output increases or decreases. The variable part of any cost is entirely dependent upon the level of output. Exercise 2 Category Wage Rate Percentage of Contractual Effort Total Hour Spent Total Wage Expense Scientist 25 10% 800 20,000 Senior Engineer 23 15% 1,200 27,600 Engineer Assistant 14 5% 400 5,600 Trainee 7 70% 5,600 39,200 Total 8,000 92,400 Per Hour Wage 11.55 The use of weighted average wage rate is quite appropriate in the circumstances. The contract comprises of various category of engineering experts ranging from the scientist to the trainee. Each category of the engineering expert charges a different wage per hour as compared to the other based on their experience. The scientist, being the most knowledgeable and experienced charges $25 per hour whereas the trainee charges a mere $7 which shows the range of wage rate per hour. On the other hand, if we analyze the time spent on the contract

Student Success Plan Essay Example | Topics and Well Written Essays - 1000 words

Student Success Plan - Essay Example The major purpose of the review is to provide helpful information on the value of the various approaches to parents and teachers so they would be better able to determine which was best for their child/student. In order to affectively ensure that educational pursuits are being taught effectively for the benefit of this young girl, we must provide a plan of action that will enhance her abilities in art and reading yet transfer those abilities toward subjects including mathematics, language, science, social science and music. There have been many studies on the subject of teaching autistic students. Autism is a very complicated disability that affects a child's cognition, perception, speech and motor abilities and so very much more. Seeking other methods for autistic children to express their intelligence has been the goal for many educators. For some with certain disabilities this requires a certain level of motivation. Possessing the ability to structured teaching is the ultimate goal of teaching this autistic girl, especially at the young age of six years. Classrooms must be structured in a specific manner for teachers to effectively teach their autistic students. ... round this young girl's strengths of reading and art would in fact be to the benefit of her educational pursuit, incorporating artistic measures into mathematics, the creation of maps for social sciences, and the use of diagrams which are designed and drawn in artistic formula. Five steps to creating the most effective learning environment and plan for a six year old with autism would require the following: A classroom which is designed to have access to the tools for drawing, painting and other design capacity would in fact be of benefit. Physical organization of the classroom environment is effective in allowing for focused attention on lessons as they are managed. Ensuring the situation in which this student will be fully functional in placement of desks, doors, and bathroom facilities will assure a balanced environment for more enhanced learning experiences. The use of color in the various teaching formats will maintain attention span and allow for focus upon the objectives of the daily lesson. Color, if used effectively, can allow associative capacity, one color for a certain activity, or a certain location in the classroom, such as the bookshelf. The use of scheduling gives a structure to classroom learning utilizing sequential memory and organization of time. Utilizing two levels of scheduling simultaneously will allow for focused individual education along with group activities. Events outlined for the entire classroom that also focus on the time to spend in individual educational pursuits. Utilizing simplified language will facilitate a greater capacity for understanding instruction and communication for both the student and the teacher and the ability to allow autistic students time alone if they need it. Simplified language and the use of pictures to

Story outline of one minute film idea Essay Example | Topics and Well Written Essays - 750 words

Story outline of one minute film idea - Essay Example The eagles respond that he is simply taking a walk through the forest. The rabbit then coyly asks the eagle for money. In the forth panel, the frame shifts to a close up of the eagle. He has just been asked by the rabbit for money and his face is shrieking in disgust and anger. He responds that the rabbit cannot have any money from him and that the rabbit should search somewhere else for the money. After rejecting the rabbit’s request, the frame shifts slightly and the viewer sees that there is another rabbit walking back from around a tree. This rabbit sees the two talking and shouts out, â€Å"Hey, don’t dawdle over there!† The film rapidly cuts again. This time to a behind the shoulder shot of a fourth rabbit. The rabbit is watching the eagle being surrounded by the earlier rabbits. The eagles’ face has suddenly shifted from his jovial laughing to a sudden and worrisome scowl. One of the rabbits is heard saying in a foreboding tone, â€Å"What are you laughing at?† The frame continues from the same perspective but follows the rabbit in slowly walking towards the eagle. This gives the effect of placing the viewer in the rabbit’s position and also gives the viewer of the impending worry and doom the eagle is facing in being surrounded by the rabbits. This time a different rabbit states, â€Å"You don’t take us seriously.† Suddenly, another rabbit appears and then another and another. The frame dissolves out from the infusion of rabbits into the

The Discursive Management of Financial Risk Scandals Case Study

The Discursive Management of Financial Risk Scandals - Case Study Example Hamilton (2003) attributed Enron’s failure to a culture of conceit that led the society in general and economists in specific to buy the idea that it had the capacity to handle complex corporate risks in a successful manner. As such, Enron’s corporate culture was less concerned about advancing the ethics of respect and honesty. These important values were overlooked in a systematic process which saw the firm shift its focus to the doctrine of subsidiarity and maximization of profits at any cost. By keeping each Enron division autonomous from the others, Hamilton (2003) noted that the financial manipulators and their closest internal associates only were aware of the bigger picture of Enron’s financial position. I agree with Hamilton on the reasons for Enron’s downfall. This is especially true considering that overreliance on decentralization by a large company in an environment where there are inadequate operational and pecuniary controls is normally associated with failure. In addition, the seemingly diverted, hands-off company board including the chairman was a recipe for financial failure, as they could not initiate adequate checks and balances on the executive managers such as Skilling (Ailon, 2012). As a consequence, the accounting staffs, auditors, and company lawyers equally failed in their mandates. Eventually, the company’s complex financial records became so confusing to the public, the shareholders and even the spin-doctors, hence the failure. In spite of Enron’s dramatic move to formally admit bankruptcy in 2001, the failure did not occur by accident. According to Temple (2014), there were several presuppositions to the event including a business culture that spawned greed and scam while maintaining cosmetic value rather than real value. Following the  merger, the company’s assets tremendously expanded to an extent that it was ranked seventh among the top-ten American companies in terms of revenue. Managing the massive assets usually does not want any form of risky investments and misrepresentation of financial statements as Enron did before its collapse.  

Ethical Problem Of Parental Nudity Essay Example | Topics and Well Written Essays - 2000 words

Ethical Problem Of Parental Nudity - Essay Example This behavior is now so engraved in the societal structure of the Western world that people do not even begin to think that any negative consequences can be produced by roaming around naked in front of the children. In such a situation where not much hatred can be found against parental nudity, how can an innocent child question his/her parents about excessive nudity while being told all the time by them that this is nothing but human-friendly behavior and in fact portrays the broad-minded approach humans have developed over time about their bodies.It remains a deplorable fact that the Western world has almost completely developed immunity for parental nudity though still some loopholes are left and because of which ethical counselors and psychologists continue doing research about how this behavior can affect the children, in what way, and to what extent? Scholars and people arguing against the parental approach of walking all around the house barely covered and feeling absolutely u nashamed and unregretful claim that it is an unequivocal fact that nudity serves as a skilled driver of libido. It may also be one of the reasons why earlier than the necessary onset of puberty in the Western world is steadily increasing over time. Sexual simulations are certainly one of the worst consequences of parental nudity and even more sad is the reality that parents determined on nudity are least considerate about this tragic effect produced on children who are way immature and raw to understand anything related to sex.

Solution of trhee question Essay Example | Topics and Well Written Essays - 1500 words

Solution of trhee question - Essay Example Separating the roles of chairman and CEO mainly helps in distributing the balance of power and responsibilities. Board is the primary internal control mechanism for aligning the different interests of shareholders and top management. When an individual serves simultaneously as chairman and CEO, the Board’s control over him will be weakened. This does not happen when the roles are separated. The role of Chairman includes managing the business of the Board and monitoring its progress. Non-segregation of duties of Chairman and CEO would reduce the monitoring effectiveness over the management of the company. Opportunistic executives may take advantage of their combined role as Chairman and CEO in order to personally benefit at the expense of the shareholders. The chances of such injustice would reduce to an extent if the roles are separated. Having a single leader instead of two helps promote effective action by the CEO speeding up response to external events faced by the company. Separation of roles could lead to delays in such response. (iv) The main reason for any company to issue its rights shares at a discount is to make the offer relatively attractive to shareholders and encourage them either to take up their rights or sell them so the share issue is â€Å"fully subscribed†. The price discount also acts as a safeguard should the market price of the companys shares fall before the issue is completed. The existing shareholders or purchaser of rights would still be interested in subscribing for the shares so far as the subscription price remains lower than the market price of the shares. A company would prefer to use rights issue as a source of finance because the chances of the shares being fully subscribed under rights issue is higher when compared to shares being freshly issued in the market. A firm can grow in two ways: either by merging with or

Changing Families Essay Example for Free

Changing Families Essay Changing Families in Society James S. Hunter III OMM 612 Dr. David Jung April 21, 2013 By watching television one would think that the family is made up of one man, one woman, children and possibly pets. The family has changed over the years from before today we have a much more unique family life than twenty five or fifty years ago. Society has become more acceptable to change and have accepted the not so normal or traditional family way. As many things with time comes change. The family has evolved and is comprised of many mechanisms that are different from the past. There are new roles such as multiple incomes from the man and woman, families with partners that are the same gender, couples that are not married but living together, blended families and divorced parents. These are just a few of the many changes the family has gone through in the last two or five decades. Many years ago, woman would have not been the main source of income or even working. Cohabitation of couples that are not married living together and especially same sex partners raising kids. Whatever the argument may be even if there is one? Our society has embraced the new family that has been made over and changed. The definition of a family being a woman, man, children and pet have somewhat been redefined by so many alternatives to raising children. Although only a woman can conceive a child if no medical issues are a factor. They have adoption, surrogacy and other means of receiving children and raising them in our society with other means and make-ups of the family. Social change refers to the alteration in nature such as social behavior or institutions. The social change of families in America and even the world has been altered in many ways from years ago. When my parents and grandparents were coming up it was the time when the men worked and the women stayed home to take of the kids and the house. During that time divorce was frowned upon or just unthinkable. Those times have changed significantly. Many women today are thrilled to have a career and continue to do the same duties as expected of a mother and wife. The husband has evolved over time to assist with chores around the house. In some instances the women are the sole bread earners for the family and the husband is home with the kids. This could be seen as role reversal. Many women today regardless of career intensions or simply not having a choice but to work, either way women are more prominent in the workforce and this have changed the family in a huge way. Family success is better defined as the husband and wife working. â€Å"In 1950 about one in three women participated in the workforce. † Today the workforce comprise of forty eight percent women and fifty two percent men† (S. M. Heathfield, about. com, 2013). Even though, there are changes in society with the family and women working and making up almost half of the workforce. There are ongoing issues that employers and lawmakers need to address because this change of women obtaining careers is on the rise. One issue is the equality in pay between genders. Today most men in the same field are paid higher than women. In our society a high number of women find it more appealing to have a career, be a wife and mother. A significant change that accompanies women that have a career is less time with the family and a lot of times families don’t even eat together due to busy schedules. However, with time and change for some this is acceptable. Divorce is another change in society in which many years ago divorce was never an option. The family has had several makeovers and divorce is rapid and changing our society in a majority negative way. When divorce is the final verdict the children are the focus if they are involved and this makes life more complicated than normal. A comparison was done with children from divorced and non-divorced families and these are some of the findings. â€Å"The Draw-A-Family Test was administered to 108 Swedish children. Fifty four children were from divorce families (27 girls, 27 boys) and 54 (27 girls, 27 boys) from intact families. The age of the subjects was ranging between 10 and 12 years. Focus was placed on which family members were included in the drawings, the prevailing mood of the figures, and on the tendencies to make profile drawings and to omit hands and feet. The results showed that divorce boys omitted their siblings more often than did girls or non-divorce boys, suggesting more intensive sibling rivalry. However, both divorce and non-divorce children usually included the father and depicted him as being as large as or larger than the mother. It appears that in this way children express the important role that their fathers continue to play in their lives. The findings reflected a larger degree of family relationship problems in the divorce group. These problems were expressed by the omission of family members and also by the separation of one or more figures from the rest, by hidden or omitted hands and feet, and by figures drawn in profile (Spigelman, G. , Spegelman, A. , Englesson, I. L. (1992). Here in this study we are finding that with divorce comes risk when children are involved. The study shows that divorced families have more issues than families that are together. Although, the children subjects accepted the dad’s when divorced there is always the problem of having the courts favor the mom in which most cases they do and I have personal experience with that. There is also the case of alienating the kids from the father or mother. In either case the divorced families are prone to more issues which are a problem to society. However, other studies have shown that there is not a significant difference in the outcome of children with a broken home or not. This is saying to me that if both parents were friends and were involved in a child’s life the child could still am successful with divorce. Next we have the case of same gender marriage or cohabitation raising children or not. Either way this is a different look for family and society. Today, it is being accepted more and the same gender couples are taken their cases to the Supreme Court to be heard so they can be accepted and viewed as a family just like the traditional marriage of a man and women. This is truly a case of religion belief or non-belief. I can truly state that with my strong religious views and belief in God and the study and acceptance of the â€Å"word† which is found in the bible. I truly believe in marriage to be traditional of a man and a woman. Marriage was created by â€Å"GOD† and who we are as men to change what the most high has done! If one is serious about his belief in God and understands and accepts his word this would not be a discussion. However, for the nonbelievers and just straight disobedient followers this can be agreed upon. I cannot find it in myself to condone what â€Å"GOD† has condemned. This will be a fight for some time. I can say that if the same gender couples want to be together in which they are anyway. They should call their union something other than marriage. Nevertheless many have argues over the fact that kids are going to have psychological problems and even mimic there same gender parents by learning to be gay. All don’t agree. I can speak from experience and say that kids are exposed to parents and they learn what they see and what we teach them. In my experience I have nieces who have children from men and have had bad relationship experiences and somehow manage to be gay or lesbian and the children are experiencing that same fate because it is what they have seen or have been taught. This is not healthy for our kids and is a problem but in our society this new social behavior is accepted. However, I believe this is an extra psychological phenomenon for our children that add unnecessary stress. Children in same sex couples households have expressed â€Å"they are afraid of their friends finding out that the parent’s â€Å"are gay† or â€Å"if they are† can be terrifying. Nevertheless, the same gender families are here in our society and it is accepted and somewhat the norm these days. The next step is to push to the Supreme Court and fight for the same rights as marriage between a man and woman. Another unique aspect of the family is single working women who do not have a boyfriend or husband. Today many women are growing tired of waiting on Mr. Right so they are taking matters on their own and adopting children. Let’s look at the story of Lindsay Gambini 39, manager of a Manhattan performing-arts center, adopted two children, but not without a struggle. First an adoption in the Philippines fell through. She turned to the New York City foster-care system but was turned down because she planned to hire a baby-sitter during working hours. She was offered older children, but thanks to a shortage of foster homes for infants and her own persistence, she prevailed and got two baby boys, now ages 28 months and 15 months (The, A. P. , 1989, May 14). There are more single ladies and men adopting children today due to the significant social changes we have gone through. This practice is global and more acceptable than before. Many adoption agencies frown on single parents due to many studies that reflect negative impact on children in single households. This is why rigorous procedures are in place to place a child in a more favorable and suitable home that will ensure the physical and psychological safety of the child that is being placed with a foster parent. This method has been revamped as more studies have concluded single parents with a lot of family and friend support while the single mother or father is at work will do just as well in society as those with both parents at home. Many couples are deciding to cohabitate than before. Like many of the traditional family norms our society has evolved to the new times where men and women are making decisions to live together and not marry. However, in many cases they decide to have children. This has become a social norm and is on the rise and accepted. Studies have shown that many people that cohabitate have expectations for marriage and are afraid that they can’t meet the expectations of marriage. Although, not married couples that cohabitate share the same values and duties as married couples. They must support each other and the kids and in most cases they live together. Maybe it’s just a psychological mindset that registers as being okay. This type of relationship is nothing less of marriage. Couples that cohabitate is on the rise and the number of married couples are declining. This is another example of how society and the family are changing. Many people who refuse to cohabitate have strong religious ties. In a Christian and many other religions the belief of a man and woman to live together without being married is unfavorable in the eyes of â€Å"God† therefore being a sin. There are also other stigmas to cohabitating couples. One would be a couple who has a child or children living with them and the male is not the legal or birth father. This is said to have complications that are negative on children in the end. Multiple issues face cohabitating couples that are similar to divorced couples. The comparison is almost equal when children are in the equation. This reflects any negative presents in a home with children are unfavorable under all circumstances in families in society. Families today more than ever also encompass new measures of support. The family has changed in society today from many years ago. Families have learned to deal with adversities such as low income and long distance support from one parent. Low income families are almost most of the time to proud to ask for government subsidies that will in some form give them better living conditions for a certain amount of time until the benefits are depleted or until no longer required. When a family does not use the assistance that may be available this will indeed hurt the family in many ways. The children will be affected in several ways such as education and any developmental stage due to worrying about the present living condition such as lack of food or shelter. Other distractions such as a parent being absent due to a distant career. These are all contributing factors that weigh heavily on children that are our future in our society. Unlike before there are many programs put in place to educate on the living through the absence of a parent or a family in crisis to ensure the children is focused and able to learn in school and advance in all areas of development. Recognizing the need for assistance during these challenging times for children are essential and important. Many programs are in place to ensure that all children have a chance at a happy home to promote positive education while attending school. Speaking from experience in the military my co-workers and I have experienced the unhappy home for our children due to us being absent. Many kids act out due to them not being happy because of the absence of a parent. This behavior results in negative behavior and education achievement. Over the years the military has become a lot smarter and with the help of non-profit organizations provide the support to military families in assisting with helping our kids cope with us being absent so that they can be successful in their educational development. In closing the family has changed with society in many ways. The family has been altered from its original intent or original meaning. The family as we use to know it consisted of a man, and woman or husband, wife children and pet. Today our family has been redefined in our society. We have same gender families, cohabitating families, blended families, single home families and more. Fifty years ago women were not working as much or considered in the equation for a successful family. Today that has changed; women and men both are working to make a better life for the family. The woman has increased responsibility although she works her duties as a wife and mother are not different. The husbands are contributing more with chores but nevertheless women are still required to maintain certain standards at home with family. Some women are the sole provider for their families. The new role swapping is very popular these days. It’s not because men choose to not work several reasons such as not being able to find employment, furthering education and health reasons to name a few. This new area in society has been accepted by some and not at all by others. The secular society and the religious institutions are at odds with what the family is and should be. The conflict is simply the believers and nonbelievers. It is a constant battle and struggle. Although most studies are inconclusive or not published at all in regards to the welfare of children and the family. All families seem to struggle today when it comes to raising our children who are the foundation of our families. It depends on whose report you read or who publishes first and receives the most notoriety that gives a strong belief or assessment in how our children should be raised or if they will be a psychological mess due to the environment they share with parents at home. With experience and insight on the situation of the new families in our society is the only true measurement of our children and their development and contributions to society. The families struggle with our new times of the changing family. It is rare that a family sits and eats together due to a conflict in schedules. The time you sit and spend with your family is essential, that is the time the family actually get to speak to one another. Other issues such as poverty and long distance relationships are problematic with families. Especially military, when we are away the family mainly the kids suffer due to the absence of a parent causing significant problems for the family. With the new and improved resources that embrace technology the distant parent can have a real time conversation with families and also upon return education workshops on how to reaclamate to your environment is available. In covering many phases of the family from traditional to nontraditional studies have shown children have been successful either way. As we accept the new variety of families other than non-traditional as we invest in our children it is vital that we remember to make our home a happy one for our kids. In all aspects of the family the values of the family in society has not changed significantly from years ago. Either way it is viewed or made up the end result will be the outcome of our kids in society. References Harper, C. L. Leicht, K. L. (2011). Exploring social change: America and the world (6th ed. ). Upper Saddle River, NJ: Pearson Prentice Hall. ISBN:   9780205748082 Susan M. Heathfield, (2013). Women and work: Then, now and predicting the future for women in the workplace, about. comguide. Spigelman, G. , Spegelman, A. , Englesson, I. L. (1992). Analysis of family drawings: A comparison between children from divorce and non-divorce families. Journal of Divorce Remarriage, 18(1), 31-31. Retrieved from http://search. proquest. com/docview/200720010? accountid=3252 Jacobs, S. (2004,Mar 07). Children of same-sex couples tell their stories. Boston Globe, retrieved from http://search. proquest. com/docview/40406592? accountid=32521 The, A. P. (1989, May 14). More single people adopting children. Orange County Register. Retrieved from http://search. proquest. com/docview/272371838? accountid=32521

Comparison of Financial Reporting Systems

Comparison of Financial Reporting Systems Comparison of financial reporting systems:  UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems within the European Union (EU), there are some differences between the ways that member states treat this issue (Ann Tarca, 2002). This paper compares the systems used in four member states, being the UK, France, Germany and Poland. In addition, it will also provide an evaluation of the harmonisation movement. Financial reporting systems The financial reporting systems of EU member states have evolved from their political, culture histories, and have different levels of regulatory control and responsibility. UK The accounting and financial reporting system in the UK has been developed in the main by accountants (Nobes and Parker, 2006, p.485), although in latter decades the state and EU have had a significant influence upon its rules. Accountants have also been involved with the main legal regulations that apply to audits and reporting, such as the Companies Act 1989 and later amendments, including that of 2006. Historically, the UK reporting system has been geared towards meeting the needs of investors and therefore has a high level of transparency and disclosure. As such, the impact of the taxation system is of less importance than in other EU countries. This has led to some differences between taxable and accounting income (Blake and Amet, 2003, p.213). The thrust of the system is to achieve financial reports that show a true and fair value. Statements confirming this, and that â€Å"applicable accounting standards† have been used, or explanations for deviation from this, must be included within the report (Nobes and Parker, 2006, p.287). Following the introduction of increased legal and regulatory rules of corporate governance, and the formation of the Financial Reporting Council (2004), responsibility for accuracy falls on auditors, directors and shareholders. â€Å"From 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103) France France has a much smaller accounting profession than the UK, with only 45 compared with 352 accountants per hundred thousand of the population (Saudagaran, 2003, p.10). Historically, its accounting system has been dominated by a macroeconomic central system and geared to providing information for government control purposes (Blake and Amet, 1993, p.114). Tax Law is the dominant influence and auditors are responsible to, and regulated by, the Ministry of Justice (Nobes and Parker, 2005, p.236). French accounting falls under the â€Å"National Accounting Plan† regulation, which is administered by the CNC (National Accounting Council). However, a peculiarity of the French accounting system is that the regulations apply to individual companies, but not to groups (Nobes and Parker, 2005, p.226). The regulation requirements call for a uniform chart of accounts with standard bookkeeping procedures, account title and classification numbering. For example, all individual companies must report salary and associated costs under account 641. Similarly, there are standard accounting statement formats as laid down by EU directives and a uniform procedural treatment for items such as fixed asset valuation and creation of legal reserves (Nobes and Parker, 2006, p.301). There are also strict regulations with regard to the methods of depreciation and expense calculation for use in reducing tax liabilities. At present, the detail between French and IFRS reporting details and procedures differs significantly. Germany Like France, the accounting professions influence in Germany is low. Accounting rules are mainly determined by Tax law and Federal fiscal Courts, although these incorporate EU directives. The keeping of books and records is a statutory requirement of the German Commercial Code (HGB 1985) and historical cost accounting is operated with strict revaluation restrictions (Choi and Meek, 2005, p.79). Unlike the UK, the German accounting reporting system is heavily geared towards the protection of creditors and therefore, accruals and provisions tend to be high (Nobes and Parker, 2006, p.301). The income results are also aimed at a conservative position. Asset valuation tends to be reported on a forced sale basis and the financial results must equate to the taxable position. In addition, there is a requirement for a value of one tenth of nominal capital to be held in legal reserves. Whilst the effect of the German accounting reporting system is to protect creditors, because of the impact on results, it has also led to a position that does not encourage outside investment into German Businesses. Whilst IFRS rules apply in Germany, it is only applicable to a limited number of organisations. The majority still use German regulations for financial reporting purposes (Nobes and Parker, 20-06, p.290). Poland Historically Poland, which is the largest ex-communist country to join the EU (Nobes and Parker, 2006, p.229), came from a state dominated economy, where enterprises were not autonomous, with all aspects of business controlled by the state. The accountancy profession was not very strong (Sucher and Kosmala-MacLullich, 2004, p.484) and there is a lacked of skilled professionals that is still being addressed. Since returning to a market economy, Poland has introduced accounting regulations, embodied within the Accounting Act 1994 and subsequent amendments, which are regulated by the Accounting Standards Committee, set up in 1997. Under these regulations, all businesses are required to adopt an accounting plan. Whilst these regulations incorporate parts of the EU directives, it is primarily geared to the protection of the state and tax policies. Like France, the Polish state is the main instigator and influence on accounting reforms (Sucher and Kosmala-MacLullich, 2004, p.438) and, because of this their system is not inherently geared as much towards attracting investors as more market based economies like the UK. Similarly, although IFRS is widely used, there are significant differences in the Polish system (Nobes and Parker, 2006, pp.236-8). Summary As can be seen from the above individual country analysis, whilst accounting reporting systems may all have similar aims, namely to provide financial information to end users, there are a range of factors that influence and create differences in accounting reporting systems between nations. From an internal viewpoint, the differences are driven primarily by cultural, political and economic factors. Added to these are the influence of the accountancy profession, which is greater in some countries than others, and the domination of state taxation requirements. Externally, individual reporting systems may respond to perceived dominant position of the United States and growing stature of the European Union in international trade. From an investment stance, the growth of share ownership that has resulted from the global expansion of financial markets has also had an effect (Nobes and Parker, 2006, p.6). Lastly, the changing face of commercial organisation because of the continuing globalisation of trade has affected their need for differing accounting reporting systems. As has been seen, multinational corporations require a significantly higher level of control in these areas than do nationally focused organisations. As Nobes and Parker (2006) earlier publications (1980 and 1998) have shown over the years, this has resulted in differing reporting classes of nations, between those who are driven by business or state and who have weak or strong equity markets. Harmonisation Historically the EU opposed international reporting standards, partially out of fear of the US dominance in this area. However when, by the early 1990’s it was shown that EU attempts at harmonisation was failing, it took on board international standards and became the most dominant force for change in this area (Nobel and Parker, 2005, p.105), certainly within its own community. Among the areas that the EU has dominated are the legalisation of enforcement, such as those used to support its 4th and 7th directives and the requirement for all corporations to adhere to international standards. By using EU regulations as a vehicle for this legislation, it is incumbent upon member states to incorporate these within domestic legislation. Although such legislation is not compulsory for multinational organisations for reporting, the EU â€Å"transforms them into EU standards,† (Flowers, 2002, p.273). The EU regulation has met with mixed reactions. Sir David Tweedie (2003, p.15) states that it provides the opportunity to â€Å"unite its [the EU’s][1] many national markets.† However, others state, â€Å"the reality is disparity and muddle† (Amat and Blake, 1993,p.5) The International standards are extensive and aimed to cover all aspects of financial reporting within corporations (Flowers, 2002, p.263). In general, they cover five main areas. These include treatment of assets and revenue; liabilities; accounting for groups; the context within which reporting takes place and disclosure statements (Nobes and Parker, 2000, p.6). In reality, the regulations have the effect of moving accounting away from the historical cost accounting format to a more current fair value system. Currently the international accounting and financial reporting system is subjected to thirty seven different standards (Nobes and Parker, 2006, p.6), although this is likely to change in the future as further harmonisation and clarification is sought. Conclusion Despite IFRS and its joining with US GAAP in 2002, individual nations financial reporting differences remain (Nobes and Parker, 2006, p.19). Attempts to harmonise the EU position across its member states are continuing but, until or unless the influences that attach to individual nations are addressed both internally and nationally, it will be difficult to achieve. As Gregoriou and Gaber’s (2006) publication reveals, internationally there are still numerous accounting systems in place. In the opinion of the author, the relevant national and international regulatory and legal bodies will need to be cognisant of national differences as they seek improvements and further harmonisation of the global accounting reporting systems that currently exist. However, it is apparent from the current direction of international standards that they will lead to the end of individual nations reporting standards and influences (Nobes and Parker, 2006,p.103) References Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Choi, Frederick D.S and Meek, Gary K (2005). International Accounting. 5th Ed. FT. Prentice Hall. UK. Feature (2003). IAS Who’s Who – setting the pace. Accountancy Age, UK 4th September 2003, p.15. Flower, John (2001). European Financial Reporting: Adapting to a Changing World. Palgrave Macmillan. UK. Gregoriou, Greg N and Gaber, Mohamed (eds.) (2006) International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann. UK. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK. Sucher, Pat and Kosmala-MacLullich, Katarzyna (2004). A Comparative Analysis of Auditor Independence in Economies in Transition. Institute of Chartered Accountants of Scotland, UK. Tarca, Ann. (2002). Achieving International Harmonisation through Accounting Policy Choice. University of Western Australia – Department of Accounting and Finance. Australia Footnotes [1] Brackets added by author

George Street Bridge Project Charter

George Street Bridge Project Charter This Project Charter outlines the budget, schedule, scope, milestones and delivery strategy for design construction of the George Street Bridge, Newport. This charter also includes the major risks and risk mitigation strategies associated with this construction Project. Once the project charter is complete, the project team will finalize a detailed construction schedule. And after the approval is granted by the Council, the project will be guided by this Charter. Background and problem statement This project focuses on the construction of a reliable and safe street bridge in Newport. It has been observed that during peak hours in the city, the high speed traffic makes it very unsafe for pedestrians and cyclists to cross the street. Thus the construction of a crossover bridge with bike lanes and trails has been suggested that can improve the road safety for pedestrians and cyclists. Scope The scope of this Project includes: Construction of a new bridge of modern standards; 2 travel lanes; Bike lanes in both directions on the bridge; Trails for both pedestrians and cyclists Separate pedestrian pathway on the north side of the bridge; Traffic Signal intersection at Harbor Road; Links to existing and future pathways and trails; Improved approach roads to the bridge; Improved safety and accessibility; Relocations of utilities; Decommissioning of existing construction on the area where the bridge is to be constructed; Landscaping; and Public art. This project aims at providing alternative transportation amenities. This bridge will ensure that the pedestrians and cyclists can safely pass through the high speed traffic. This bridge will improve the city infrastructure and will lead to orderly traffic movement. Objectives This bridge will be a sustainable bridge with improved cyclist and pedestrian amenities. The objective of this project is to build a bridge that will provide a transportation link on the George Street. The bridge will be constructed following all the construction guidelines of Newport city. The bridge will link existing and future trails and pathways. This bridge follows all the laid down policies of development and transportation, and will support the economic vitality of the downtown. This project will create jobs during the construction period and the traffic to and from the city will be minimally impacted. Project Team The Project Team will consist of the George Street Bridge Project Director, the Project Team, which will be supported by professional expertise and key staff in areas of finance, engineering and procurement. Also experts form audit, legal, communications, risk management, and from other areas as required will be assisting the project management team. The project team will also include professional engineering support from the chief consultant. The team will have support from sub-consultants which include bridge architecture, structural, quantity survey, geotechnical, mechanical electrical during various phases of the project. The chief consultant Group has expertise and experience in constructing bridges. In addition to the above, the chief consulting team can provide recommendations related to design-assist procurement as well as contractor procurement. Issues 1. Numerous stakeholders with diverse interests are involved. 2. Project delay would impact many citizens of Newport city 3. Since the global economy is recovering, a large number of pending projects might start in same timeframe as George Street project. Risks and risk mitigation Construction projects are characterized by the presence of many risks. Some of these can be directly controlled by the project management team, while there are others that are linked to the market. Some of these risks are major ones that can have a significant impact on the project budget or project schedule. The major risks and the risk mitigation technique to control risk are as follows: Steel Prices: Steel represents a significant portion (approximately 45%) of the bridge material and cost. Steel prices are affected by global economic drivers. This can be mitigated by securing steel unit prices by signing contracts with the suppliers well in advance or placing them on the design assist team. Market conditions for construction: Market conditions for construction may change. This is again linked to the market and cannot be controlled by the project management team. This risk can be mitigated by securing a general contractor as early as possible to work with the design-assist team Competing projects: Competing projects draw resources and contractor interest away from the ongoing project. This can again be checked by securing a contractor on the design team. Actual site conditions vary On many occasions the actual site conditions vary significantly from what has been expected. To control this risk additional geotechnical investigation work can be carried out. Utility relocation Significant delay in utility relocations takes place. Project managers can work towards having more cooperation and coordination with external utilities providers. Other risks could be lengthy gap between construction disciplines or conflicting instructions from clients staff to contractor. These risks can be mitigated by having better communication and coordination or with the use of appropriate cost control measures and project management techniques. Change Management Any Significant changes in the scope of the project will be approved by the Management Committee. These changes could be changes in the items list provided under Scope. But these changes will be well within the contingencies provided in the project budget. If any of the changes appear to fundamentally alter the mandate then they will be presented to Council and the management committee for final approval. These could be changes in the deliverables listed under Scope. The authority to make critical decisions will be with the George Street Bridge Project Director. Quality Assurance The responsibility of overall design of the bridge will vest with the prime consultant for the project. The consultant will be responsible for the design integrity of various works undertaken under the George Street Bridge contract. The chief contractor, after appointment, will be responsible for complying with the design as shown in the design documents prepared by the consultant Group. The quality assurance program will aim at delivering regular reports to the city project team during fabrication and construction stages in a pre decided format. Budget: The estimate cost of designing and constructing the George Street Bridge is estimated at $20 Million. This estimate assumes that there will be no significant change in the current economic conditions and the steel prices will not increase significantly. The budget also assumes that quality labour will be available throughout the construction of the bridge. This budget includes a contingency of 10% as recommended by the chief design consultant which was reviewed by an associate consultant. The construction of this bridge involves a significant quantity of steel, representing approximately 45% of the current estimate as mentioned earlier. Cost control measures will be employed throughout the project lifecycle to monitor and track the budget. Funding for the Project is as follows: $10 million City borrowing $3 million Reprioritization of City capital projects and other internal sources $7 million federal Contribution Agreement TOTAL $20 Million Timeline: The timeline for this construction project considers the time required for steel manufacturing and fabrication; erection and testing; and construction of the piers, detailed design; bridge assembly abutments and approaches. The project manager aims to complete the project by no later than March 31, 2015. Project constraints The following are the project constraints that can impact the completion of this Project: 1. Regulatory requirements 2. Disbursement of utilities 3. Construction economy 4. Availability of resources and construction materials 5. Unstable global steel market Most of these are not in direct control of the Project Team. Assumptions The Project completion assumes the following: 1. The Economic situation remains almost stable 2. Steel prices will not increase dramatically 3. There will be very few changes in the ground conditions 4. Coordination with fisheries windows to minimize delay construction 5. Steel materials and fabrication resources are available 6. Utilities will be available on time and will be well within budget 7. Qualified Engineers and Contractors are easily available 8. All the decisions are well informed and are as per the schedule Management Accountability Approach The sustainability of a project depends on the sustainability of its stakeholder relationships. There are many stakeholders having different proportions of stake in a project. Stakeholder management is essential for a successful project. An active reporting system will be followed to keep the stakeholders involved and updated. Progress Reporting A quarterly summary report will be provided to the Council and the stakeholders. Informal reporting will also be done through weekly meetings of the project team members and/or their representatives. Active use of internet will be done to keep both the public and the staff informed of developments of the project. Arrangements will be made to update regular reports on the project website. The project will be a success if the project manager is able to complete the project on time with enhanced safety and reliability. The bridge will be a model for other construction projects taken up in the city of Newport. The project will be successful if it achieves its objective of improving the crossing experience for pedestrians and cyclists.

The Future of Computers :: Essays Papers Technology PC

The Future of Computers The computers of the future are expected to be smaller, faster and smarter. For the past 20 years, CPU performance has doubled about every 18 months. The PC will stay close to this pace for the next 10 years--a nearly 100-fold improvement in that time. The storage capacities of hard drives will continue to expand, they are currently growing at a rate of about 60 percent per year. Intel's Pentium II had only 7.5 million transistors. Within a few years, Intel processors should contain 50 million to 100 million transistors. In 5 years, computers will have 16 times the memory capacity they do now. "One big challenge is the time for the processor to acc-ess the memory. [One solution is that] the processor might be on the same chip as memo-ry. Every time you buy memory, you get a processor." Actual voice input will become a reality, but it may not be widely employed in offices because of privacy and environmental issues. Bill Gates predicts that within ten years, "every computer will have speech and linguistics built into it. Instead of typing or clicking, you'll tell your PC to launch this application or print that document. At the office, your e-mail message is just as likely to be a video clip. At home it probably means that your PC takes control of the lights, temperature, and appliances. When you have a prob-lem, software will look for conflicts, make sure drivers are up to date, when a fix is neces- sary, ask if you want to go online and get a patch. Later on, it will search for the medicine it needs with no intervention from you. Even later, software will watch what you are doing and step in when you're having trouble. In ten years there will be better input systems; handwriting, speech, visual recognition. As much as 90 percent of the operating-system co de will go to these new capabilities. Predictable hardware improvements and unpre-dictable software advances have been a signature of the personal computer industry, thisis simply supply and demand. Technologies That Will Change the World Digital Money-Disposable Money Cards, inspired by the success of prepaid phone cards. Web sites will be quick to accept the prepaid cards. Many items that have been free on the internet, such as downloads and plug-ins can be priced at fees of $1 or $2.

Comparing Seamus Heaney’s Digging and Eavan Borland’s In Search of a Nation :: Comparison Compare Contrast Essays

Comparing Seamus Heaney’s Digging and Eavan Borland’s In Search of a Nation   Ã‚  Ã‚   Seamus Heaney’s â€Å"Digging† and Eavan Borland’s â€Å"In Search of a Nation† focus on issues involving identity.   Boland’s essay reveals an individual uncertain in her personality, sexuality, and nationality while Heaney’s poem depicts a man who recognizes his family’s lineage of field laborers yet chooses the pen over the shovel. The benefit of reading the two works vis-a-vis reveals how Ireland has influenced their lives.   Ã‚  Ã‚  Ã‚   Heaney’s use of â€Å"digging† provides different metaphorical images.   For example, as Heaney sits at the window he hears:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   †¦a clean rasping sound   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   When the spade sinks in to gravelly ground:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   My father, digging. I look down  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   5   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Till his straining rump among the flowerbeds   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Bends low, comes up twenty years away   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Stooping in rhythm through potato drills   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Where he was digging (3). Heaney emphasizes the aspect of time claiming that his father has been laboring for twenty years. He implies that during the twenty years a shift took place from the potato drills to flowerbeds.   The shift represents the possible retirement of his father from fieldwork to something more recreational, e.g. gardening, and hints at mortality.   The image of a flowerbed invokes a flower arrangement for a gravesite. The imagery coupled with the use of past tense indicates that his father has passed away.   Ã‚  Ã‚   In addition to the aspect of time the fact that he is listening to his father dig suggests a sense of oral tradition that has been passed on to him.   Heaney describes his father as being â€Å"Just like his old man† linking himself to his own grandfather (3). Though he has not actively participated in his father’s laboring Heaney would have been able to hear the stories of working in the potato fields.   As a result Heaney has learned the historical 1importance of the previous generation. Boland relates well with Heaney in terms of a tradition that in her case is more literary than oral.   In her teen years after reading the poem â€Å"The Fool† by Padraic Pearse she unearths deeply seeded emotions of Irish patriotism:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   What I see is the way a poem about nationhood has suddenly included me†¦ The   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   inclusion is not by address or invocation but by a sweeping and self-proposing act of   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   language that speaks to all the longings I have for grandiloquence and certainty (53).

Anatomy: Dermis

The dermis is composed of the papillary layer and the ___________. | epidermis| | cutaneous plexus| | hypodermis| | -reticular layerThe reticular and papillary layers together compose the dermis. | What structure is responsible for the strength of attachment between the epidermis and dermis? | stratum corneum| | basement membrane| | -epidermal ridge| | stratum lucidumThe deeper the epidermal ridge, the stronger the attachment. | The type of cells that form the strata in the epidermis are | Dendritic cells. | | -keratinocytes. | | adipocytes. | | melanocytes. | fibroblasts. | The tough â€Å"horny† superficial layer of the epidermis is known as the | stratum spinosum. | | stratum lucidum. | | stratum granulosum. | | -stratum corneum. | | Stratum germinativum. | Large quantities of keratin are found in the epidermal layer called the | stratum spinosum. | | stratum lucidum. | | stratum granulosum. | | -stratum corneum. | | stratum germinativum. | Water loss due to evaporation of fluid that has penetrated through the skin is termed ________ perspiration. | sensible| | latent| | -insensible| | inactive|The layer of the skin that provides a barrier against bacteria as well as chemical and mechanical injuries is the | dermis. | | stratum corneum. | | -epidermis. | | subcutaneous layer. Water loss from insensible perspirationIs approximately . 5 liters a dayThe epidermis of the skin is composed of which type of tissue? keratinized stratified squamous epitheliumThe layer of stem cells that constantly divide to renew the epidermis is the| | is approximately 0. 5 liters a day. | | depends on apocrine sweat glands. | | is negligible. | | always exceeds sensible perspiration. | is too small to be measured reliably. | | Stratum germinatiumThe protein that reduces water loss at the skin surface isKeratinWhile walking barefoot on the beach, Joe stepped on a thorn that penetrated through the sole of his foot to the dermis. How many layers of epidermis did the thorn penet rate? 5From what structure does sensible perspiration occur? Sweat glandsCell divisions within the stratum __________ replace more superficial cells which eventually die and fall off. GerminativumThe cells of stratum corneum were initially produced in the __________. tratum germinativumMelanocytes _____________. store melanin in melanosomesThe primary pigments contained in the epidermis arecarotene and melanin. An albino individual lacks the ability to produceMelaninMelanin is produced by melanocytes within the stratum ________. BasaleThe dark pigment melanin is produced within __________. MelanocytesThe layer directly beneath the epidermis is the __________. DemisCell divisions within the stratum __________ replace more superficial cells which eventually die and fall off.GerminativumWhich of these is not an accessory structure of the skin? DermisThe epidermal layer that consists almost entirely of keratin is the __________. Stratum corneumThe cells of stratum corneum were initially produced in the __________. stratum germinativumEach of the following is a function of the integumentary system, exceptSynthesis of vitamin CThe two components of the integumentary system are thecutaneous membrane and accessory structures. the type of cells that form the strata in the epidermis rekeratinocytesThe tough â€Å"horny† superficial layer of the epidermis is known as theStratum corneumLarge quantities of keratin are found in the epidermal layer called theStratum corneumWater loss due to evaporation of fluid that has penetrated through the skin is termed ________ perspiration. InsensibleThe layer of the epidermis that contains abundant desmosomes is theStratum spinosumThe most dangerous type of skin cancer is termed ________. Melanoma**Skin cancer that starts in the stratum germinativum is called ________Types of skin cancers includesquamous cell carcinoma, malignant melanoma, and basal cell carcinoma.Children in northern regions experience months of inadequate sun light exposure on the skin. To prevent possible abnormal bone development, what essential organic nutrient is necessary in the diet? CholecalciferolAn important vitamin that is formed in the skin when it is exposed to sunlight isVitamin dThe epidermis receives blood from which of the following? Dermal arteries called papillary plexusThe layer of the skin that contains bundles of collagen and elastic fibers responsible for the strength of the skin is the ________ layer.ReticularThe protein that permits stretching and recoiling of the skin isElastinSkin inflammation that primarily involves the papillary layer is termedDermatitisA surgical incision parallel to the lines of cleavageCloses and heals with relatively little scarringStretch marks occur whenthe skin is so extensively stretched that its elastic limits are exceeded. Which tissue is located in the region labeled â€Å"2†? Areolar connective tissueWhich of these cells produce the fibers found within the reticular layer of the dermis?FibroblastsThe skin can move easily over the underlying muscles because of the loose connective tissue within the __________. HypodermisThe layer primarily responsible for the strength of the skin is the __________ layer. ReticularWhich of the following glands secretes sweat into the hair follicle? ApocrineA common cause of dandruff isInflammation around sebaceous glandsThe ________ glands in the axilla become active at the time of puberty. Apocrine sweatSensible perspiration is produced by ________ glands.Merocrine sweatThe highest concentration of merocrine sweat glands is foundOn the palms of the hands________ sweat glands are widely distributed across the body surface, ________ glands are located wherever hair follicles exist, and ________ sweat glands are found only in a few areas. Merocrine; sebaceous; apocrineEach of the following statements concerning sebaceous glands and sebum is true, except one. Identify the exception. | Most sebaceous glands are coiled tubula r glands. | Merocrine sweat glandssecrete a watery fluid directly onto the surface of the skin.Which of the following types of glands helps cool the body? Merocrine sweat glandsSudoriferous glands are also called __________ glands. SweatMerocrine sweat glands are most abundant in the __________. HandsCollagen to repair a deep skin wound is produced by __________. Dermal fibroblastsMast cells are triggering a response to injury during which phase of repair? InflammatoryDuring which phase of injury repair is the scab undermined by epidermal cells? ProliferationDuring the proliferation phase, around a week after injury, the scab has been undermined by epidermal cells.Shedding of the scab and completion of the epidermis occurs during which phase of injury repair? MaturationThe type of burn that may require a skin graft is a3rd degree burnWhich of these is a primary role of the skeletal system? Calcium homeostasisLeverageMuscle attachment siteWhich of these is not part of the skeletal sy stem? TendonsPart of skeletal system:Bones cartilage ligamentsThe end of a long bone is known as the __________. EpiphysisThe patella is an example of a __________ bone. Sesamoid boneOsteoblasts are squamous cells that develop into ___________.OsteocytesOsteoblasts differentiate from __________. Osteoprogenitor cellsWhich of the following characteristics applies to the cells known as osteoclasts? The cells dissolve matrixCells that secrete collagen fibers are called ________. OsteoblastsCells that are found in small depressions on the endosteal surfaces are the ________. OsteoclastsCells that free calcium from bone to maintain blood calcium levels are called ________. OsteoclastsIn bone, the calcium phosphate forms crystals of ________. HydroxyapatiteStem cells that can differentiate into osteoblasts are called ________ cells.OsteoprogenitorThe narrow passageways that contain cytoplasmic extensions of osteocytes are calledCanaliculiThe lacunae of osseous tissue containOsteocytesThe most abundant cell type in bone isOsteocytes________ cells are located in the inner cellular layer of the periosteum. OsteoprogenitorThrough the action of osteoclasts,Bony matrix is dissolvedCells that secrete the organic components of the bone matrix are calledOsteoblastsThis cell functions to _________. Break down boneSpongy bone is filled with ____________. Red marrowThe type of bone that forms the diaphysis of a long bone is called __________ bone.CompactSpongy bone comprises an open meshwork of osseous spicules called __________. TrabeculaeThe superficial membrane of a bone is called the ________. PeriosteumThe matrix in spongy bone forms struts and arches called ________. Trabeculae________ fibers are stronger than steel when stretched. CollagenBlood is distributed from the surface of a bone to deeper central canals through channels known as ________. Perforating canalsod is distributed from the surface of a bone to deeper central canals through channels known as ________.Endo steum________ bone reduces the weight of the skeleton and reduces the load on muscles. SpongyWhich statement is true regarding calcium in bone matrix? Calcium is found in crystals called hydroxyapatitethe trabeculae of spongy boneare organized along stress linesThe structural units of mature compact bone are calledOsteonsFat is stored within theMedullary cavity________ marrow is found between the trabeculae of spongy bone. RedWhen production of sex hormones increases at puberty, epiphyseal platesBecome narrowerMigration of osteoblasts into the ___________ creates the __________. piphysis, secondary ossification centerMigration of capillaries and osteoblasts into the epiphysis creates the secondary ossification center. The cell designated by the arrow _________. requires oxygen and nutrients to functionOxygen and nutrients are essential to osteoblasts and formation of new bone. Migration of blood vessels into the central region of the cartilage bone model, starting bone development, occurs at which site? Primary ossification centerIf osteoblasts are more active than osteoclasts, bones may become __________. Any of these changes may result if osteoblasts are more active than osteoclasts.Which of these cell types plays a role in bone remodeling? osteoblast| | | osteocyte| The ongoing process of tearing down and rebuilding bone matrix is called ________ . RemodelingCalcitriol is required for __________. absorbing dietary calcium and phosphateWhich of these is not required for normal bone formation? Vitamin EWhich of these factors does not contribute significantly to normal bone formation? Potassium intake________ hormones stimulate osteoblasts to produce bone matrix. SexExcessive growth hormone prior to puberty could result inGiantismA lack of exercise couldresult in porous and eak bones. When stress is applied to a bone,the minerals in the bone produce a weak electrical field that attracts osteoblastsRoughly what portion of the body's total calcium content is dep osited in the skeleton? 99%The hormone __________ increases the blood level of calcium. parathyroid hormoneA drop in blood calcium levels stimulates the secretion of __________. parathyroid hormoneHow is vitamin D (vitamin D3) related to calcium homeostasis in bone? Vitamin D is involved in calcium absorption by the digestive tract so calcium is available for ossification and remodeling.A child with rickets often hasBowed legsHundreds of years ago explorers often died of scurvy. How can this bone-related disease be prevented? Supplement the diet with fresh fruit rich in vitamin C. The hormone calcitonin functions todecrease the level of calcium ion in the blood. Parathyroid hormone functions in all of the following ways, except that itInhibits calcitonin secretionElevated levels of calcium ion in the blood stimulate the secretion of the hormoneCalcitoninThe most abundant mineral in the human body isCalciumParathyroid hormone causes what response in the kidneys?Retention of calcium i onsWhich hormone increases blood calcium upon secretion? Parathyroid hormoneCalcium levels below 8. 5 mg/dL causes PTH production and calcium releaseWhen a fractured bone heals it leaves a thickened region known as a ____________. CallusWhat is normally found at a fracture hematoma? Dead boneBone fragmentsBlood clotIn a __________ fracture, the broken bone penetrates through the skin. CompoundAfter a fracture of the diaphysis has healed, the thickened region that results is called theExternal callusA bone scan of an older patient revealed the beginnings of osteoporosis. Which of these interventions is not recommended?Bed restthe natural age-related loss of bone mass is called ________. OsteopeniaIf a tumor secretes high levels of osteoclast-activating factor, which of the following would you expect to occur as a result of this condition? increases in blood levels of calcium| | | bone fragility| | decreased bone density| Aging has what effect on the skeletal system? Loss of calcium a nd collagen fibers from matrixA condition in which bone becomes riddled with holes is calledOsteoporosisIf osteoclasts are more active than osteoblasts, bones will becomeOsteopenicWhy does osteoporosis affect more women than men?Women have a decrease in sex hormones after menopause whereas men continue to produce male sex hormones throughout adulthood. The bone in this image is __________. Typical of osteopeniaOsteoclast-activating factor does all of the following, except that itis released in large amounts early in life. Which of the following is not a part of the axial division of the skeletal system? Pelvic girdleWhich of the following is not part of the axial skeleton? Pelvic girdleHow many bones make up the axial skeleton? 80Which of the following bones is NOT part of the axial skeleton?PatellaWhich of the following bones is NOT part of the vertebral column? RibsWhich bone of the axial skeleton protects the brain? CraniumThe hard palate is formed primarily by the __________ bon es. MaxillaryWhich structure does the sella turcica support? Pituitary glandWhich bone supports the larynx superiorly? HyoidWhich two bones contribute to the zygomatic arch? Temporal and zygomatiche ________ bone is unusual because it doesn't contact another bone. Hyoid The inferior portion of the nasal septum is formed by the ________. VomerIn the condition known as a(n) ________, the nasal septum has a bend in it.Deviated septumInfection of the large process on the temporal bone would be called ________. MastoiditisDamage to the temporal bone would most likely affect the sense(s) ofHearing and balanceThe function of the hyoid bone is toAnchor the tongue musclesThe bony portion of the nasal septum is formed by theperpendicular plate of the ethmoid and vomer bone. What organ is located in the lacrimal fossa? Tear glandLigaments that support the hyoid bone are attached to theStyloid processThe occipital condyles of the skull articulate with theAtlasThe foramen magnum is found in the ________ bone.OccipitalNerves that serve the lower lip and chin pass through the ____________. Mental foramenA nerve that carries sensory information from the teeth and gums of the lower jaw passes through theMandibular foramenWhich of the following statements about the paranasal sinuses is true? They are lined with ciliated epitheliumMake skull bones lighterConnect nasal cavitiesWhich of these bones is not part of the orbital complex? VomerThe paranasal sinuses are located in all of the following bones, except theZygomaticThe widest intervertebral discs are found in the ________ region.LumbarThe odontoid process is found on theAxisThe part of the vertebrae that transfers weight along the axis of the vertebral column is theVertebral bodyThe vertebral column contains ________ lumbar vertebrae. 5The vertebral column contains ________ thoracic vertebrae. 12True ribs have cartilage directly connected to the sternum and are therefore also called ________ ribs. VertebrosternalHumans norma lly have __________ pairs of ribs12 | | | loss of calcium and collagen fibers from matrix| | increase in adipose tissue in epiphyses| | | | Osteoclast| |