Business Papers and Essays

Business Papers and Essays In business, writing is a tool used to get things done. Because its fundamental goal is to help people do business, good business writing has efficiency as its hallmark. Writers should assume that their readers are busy individuals who have little time to spend extracting information from a document. Thus, an efficient business document makes its point quickly, often telling the reader what he or she needs to know in the opening paragraph. Extensive background information and detailed explanations are typically saved for later sections of the document. If you are studying for Business Administration degree or some other related business degree, most probably you will need lots of business term papers or essays that will require the special use of language and that will assume your audience to business people. As every paper, business term paper should go through the specific writing process that will make your paper to achieve your goal. Whether you are studying business or working in business, you may be asked to write a variety of types of documents. Some of the most common ones are memoranda, letters, employment documents such as job-application letters and resumes, and reports. For you as a student these documents will be assigned for studying purposes and will be in the form of business term papers that you will need to complete during your semester. Although you are only learning how to write your business letters, it doesn’t mean that you should not follow the common rules and tale into attention general principles for writing business papers. The reason is simple – your resume or memo will be graded as usual term paper and this mark will influence the grade for the whole course. In this section we would like to tell about general strategies that the writer should follow while writing his or her business term papers. You need to write more reader-oriented (rather than writer-oriented) prose. As a business writer you should have good instincts, based on your own reading experiences, about how readers read; you should try to write that way your business term papers if you want them to be good and match the business style writing. You need to get a better fix on the rhetorical context of a document before you start writing it. In your business term papers or essays you will need to start your writing processes by addressing the big-picture issues. For example: Who are your readers (both now and later)? What are you trying to accomplish? What are the key issues you, as writer, need to clarify and stress? What are the traps you need to avoid? To what extent does the situation call for heightened attention to visual issues? You need to plan the superstructures of important documents before you start drafting them. You will need to use more planning guides and outlines as drafting guides especially given the constant interruptions/disruptions of the writing process in the workplace. While writing papers you need to remember that arrangement decisions have visual, logical, and rhetorical effects. When you write in response to a particular piece of writing, you need to avoid allowing the arrangement of it to automatically control the arrangement of your response to it. You Need to Place Key Ideas in Up-Front and Highlighted Positions. In your business term papers you will need to write more directly, deductively, and non-narratively. Use more preview statements, and visual cues such as headings, boldings, bulletings, boxings, underlinings, etc. (as long as you use them wisely, sparingly, and consistently). You will need to reduce the number of visual-indexing cues; that is, the number of imaginary vertical lines running down a given page. You Need to Unpack, Deflate, Decompress, and Simplify Sentences. You will need to break the one-sentence-solution habit if you have one. As a revision strategy for your business term papers, you need to learn how to isolate your key idea, look at what is smothering or obscuring it, eliminate unnecessary or repetitive elements, and reconstruct what is left. In business papers or essays you will also need to be shown how references, disclaimers, qualifiers, and so forth can be moved into parentheticals, footnotes, and separate sentences. You Need to Be Vigilant About Both Common and Personal Little-Picture Error Patterns. You will need to learn how to identify and avoid your most chronic personal mechanical goofs and, if you are working in the group on your business paper or project, you need to be on the lookout for semicolon goofs, comma-set goofs, and the confusion of similar words. In the process, you will need to come to a better understanding of the differences between rules, house rules, and tastes.

NMSQT Test Tips and Basic Information

NMSQT Test Tips and Basic Information The NMSQT Basics You may have heard of the Redesigned PSAT Test with the acronym â€Å"NMSQT† attached. When you heard it or saw it, you probably asked yourself a bunch of questions: What does the NMSQT stand for? Why is it attached to the PSAT? I thought that was just the test that demonstrated how you might score on the SAT. Why should I be concerned about this test? Why does everyone always have to use acronyms for multiple choice exams? If you want to know more about the PSAT -  NMSQT, I’m here to help. If you do not want to read more about it, then go read something else. What Is the NMSQT? The National Merit Scholarship Qualifying Test (NMSQT) is the exact same thing as the PSAT exam. That’s right – you only have to take the one test, usually during your sophomore and junior years of high school. So why the extra acronym? Well, this test provides you with two different outcomes: a National Merit Scholarship score and the PSAT score. So, what is the National Merit Scholarship? If the PSAT is qualifying you for it, you definitely should know what the stakes are. How To Qualify for the NMSQT First things first. Before anyone will ever look at your PSAT/NMSQT score, you have to have the following things going for you. Give yourself a point if you are: A U.S. citizen/intended U.S. citizenEnrolled full time in high schoolTaking the PSAT your junior yearCarrying a strong academic recordGoing to complete the NMSC Scholarship application Oh! One other small thing†¦you have to have  scored well on the darn test itself. There’s always a catch. The PSAT/NMSQT Score They Want   In order to determine your NMSQT Selection Index,  your Math, Reading, and Writing section scores (which fall between 8 and 38) are added and then multiplied by 2.  The PSAT NMSC Selection Index ranges from 48 to 228.   Math: 34Critical Reading: 27Writing: 32Your NMSQT Index Score Would Be:  186 A 186, however, would be way too low to qualify for a scholarship from the NMSQT. Each state has a minimum index score for eligibility, which starts at 206 for places like North Dakota and West Virginia, all the way up to 222 for New Jersey and the District of Columbia. So if you’re interested in the benefits of the National Merit Scholarship, you better prepare for the PSAT. The National Merit Process Scholarships usually involve cash, but there’s a process that happens behind the scenes before they’re handed out. Once you’ve taken the PSAT and receive your NMSQT index score back, one of three things can happen: Nothing. You didn’t score high enough to qualify for the National Merit Scholarship. Congrats. Go crawl in a hole somewhere and cry yourself to sleep.You become a Commended Student. You’re no longer in the running for the National Merit Scholarship, but since you impressed the selection committee with your score and academic record, you can still qualify for other scholarships sponsored by businesses and corporations.You qualify as an NMS Semi-finalist.  You made the cut, and hats off to you, because only 16,000 out of the 1.5 million who take the test actually make it this far. The semi-finalists will then be whittled down to 15,000 finalists. From there, 1,500 finalists will receive special scholarships from corporate sponsors, and 8,200 will receive the oh-so-coveted National Merit Scholarship. What Do You Get If You Receive the NMS? Fame. Maybe not the Brad Pitt kind, but the National Merit Scholarship Committee will release your name to the media for some pretty heavy exposure. You always wanted to be a star, right?Money. You’ll get $2,500 from the NMSC, and other scholarships from both corporate and college sponsors. In other words, your parents may have to find other uses for the gigantic Stafford Loan they just took out in your name, because you’ll have some cash coming in.Bragging Rights. Since only 0.5 percent of the PSAT-takers receive this illustrious scholarship, you can certainly brag about it for a while. Or at least until someone gets really irritated. That’s it. The NMSQT in a nutshell. Now go study.

Analysis of Procter and Gamble Research Paper Example | Topics and Well Written Essays - 1000 words

Analysis of Procter and Gamble - Research Paper Example Additionally, its strategy has been very effective worldwide that is exemplified by its 138,000 employees globally. And, at the same time, due to the worldwide demand for P&G’s services and products, its management is forced to devise such competitive strategy that ensures its sound global marketing strategy with innovation. However, it almost lost its market supremacy to competition in the mid 1980’s had it not been its unsound and aggressive play-to-win strategy (Davila, Epstein, & Shelton, 2006, p.73). After that period, the management of the company realized this fact and changed their competitive strategy. Rivals- stronger financial position both in the foreign and domestic market have left many of its rivals behind. As mentioned earlier, the company was declared as the 25th largest by revenue clearly provided its position in the U.S. market in comparison with its competitors such as Johnson & Johnson, Kimberly Clark, and Unilever. They are not only identified its main competitor in the U.S. market but also in the global market as well. However, the company has been successful in maintaining comparatively better financial position in the industry due to the fact that it has capability and ability to use the latest innovation in its products. And, besides, the P&G has very effective and efficient manufacturing processes that enable her to remain competitive in comparison with its rivals. New entrants- P&G operates in a diverse industry- ranging from consumer products to households. In the local as well as in the global market, the company uses innovation in its products in a way to ensure their consumers demands. As a result, the new entrants in the industry would face very tough time to stay competitive as the company has very strong and stable market brand image and perception. Buyers-the company sells a diverse range of buyers. They range from home products such as Ariel, Pantene, Head & Shoulders, laundry and cleaning products (detergents) , beauty care (shampoos, cosmetics), paper goods (toilet papers), famine care (sanitary towels) food and beverages (snacks and coffee) and health care (medicine and toothpaste) (corporatewatch.org, web). The company products clearly highlight the diverse range of buyers that are being served globally by the company. Suppliers- P&G greatly values its suppliers and relationships with the suppliers. Recently, in that direction, the company has put into practice Combine Net’s approach to developing and building sourcing networks, called as expressive competition (Hughes, Jacobs, Begg, 2006). In this process, the P&G’s suppliers are greatly benefiting by this approach; expressive competition match demand to the efficient means of production and at the same time removes exposure risks in making offers. Aggregately, this is another evidence of the company in introducing innovative means to interact with its suppliers. Threat of substitutes- P&G has been famous for its high qu ality products which are pretty difficult to match or beat (Masahudu Gunu, 2010). Consumers want high quality goods at affordable and reasonable prices. It is this thought that has been the motto of P&G in its product development and innovation, making its products recognized worldwide. It would not easy for any new entrants to come up with new products, putting a tough time to P&G products. Additionally, the brand image of P&G is considerably stable globally.

Understanding women's roles in romansque art Assignment

Understanding women's roles in romansque art - Assignment Example Of all of the artwork that was generated within the Middle Ages, perhaps one of the most pervasive themes is the cult of the Virgin Mary. Within this theme an untold litany of different paintings and sculptures were produced and reproduced. One of the interesting aspects of these is the fact that few artists represented the Virgin Mary in the same manner. For instance, the Duccio di Buoninsegna, circa 1300, represents a thoughtful and attentively caring mother fawning over the child she holds in her arms. Such a representation was of course in keeping with a Biblical interpretation of the way in which Christ’s mother interacted with the Messiah as well as reinforcing exiting gender norms of 13th century Europe. The idealism that such images represent can easily be seen at even a cursory examination. For instance, rather than depicting the Virgin Mary as an aloof and holy creature in and of herself, the devotion and attention the male child in her arms is the seamless thread that connects all of these images/iconographies. From the representations that have been analyzed, it can be definitivaely stated that not unlike the recent past, the role of the woman in the Middle Ages was concentric upon caring for and tending to the

The view that assisted suicide is an act of compassion Essay Example for Free

The view that assisted suicide is an act of compassion Essay Assisted suicide can be an act of compassion because it relieves immense suffering both for the patient and the family. Thinking that it is purely about pain is naà ¯ve, in reality terminally ill patients fear the loss of independence, dignity and function more than pain. Pain can be managed, but other regressive symptoms cannot. When considering this issue, utilitarianists think about quality of life as well as quantity of life. Sometimes assisted dying may be necessary to produce the greatest amount of happiness. There is little to be gained from keeping someone alive when they are dependent on machines to carry out basic functions. Ultimately suicide is a tragic but conscientious moral choice. For some patients euthanasia will be seen as the ultimate expression of autonomy in that they determine the time and mode of their dying. It may be the only thing left they are able to control. If we have the right to life it follows that we should also have the right to die in our own terms. To force someone to continue living against their will could be considered torture. Society’s views are changing regarding assisted suicide, which is demonstrated even by the change in language used. The media now refers to it as assisted dying, or mercy killing. Although it remains illegal in the UK, the public opinion is gradually changing. Even some Christians believe that it can be a charitable act. Paul Badham, an Anglican priest, wrote a book in favour of assisted suicide for both social and economic reasons. However, the Christian Medical Fellowship dismissed it: â€Å"The highly selective and infrequent use of the Bible, the pick n mix theology, the fundamentalist view of human autonomy, and the slapdash use of Church history do not constitute a Christian case at all.† On the other hand, many believe that assisted suicide is not an act of compassion. These views are usually influenced by Christian teaching. The Bible speaks much about God’s control of when we die, such as Job 14:5: â€Å"Since his days are determined, The number of his months is with You; And his limits You have set so that he cannot pass.† There are cases of people seeking assisted suicide in the Old Testament, but these requests tend to come from disobedient characters such as Saul. Furthermore, just because the Bible records an event does not mean God approves of it. Christians would instead promote palliative care as a better option. Furthermore, opponents of assisted suicide often cite the slippery slope argument. We are descending into a culture of death. Many opponents would fear that even the strictest of legislation would gradually be opened up until assisted suicide is available on demand. This has already been witnessed with abortion. Legislation that was supposed to only allow it in exceptional cases has been revised to a point where it is available on demand. Finally, assisted suicide is not an act of compassion because it breaks down professional and legal norms. Doctors are supposed to be preservers of life, not bringers of death. It would transform the job description of a doctor. Assisted suicide is contrary to the Hippocratic oath, which sets forth certain ethical standards for doctors – including, â€Å"you will exercise your art purely for the cure of your patients.† To conclude, our opinion on any form of suicide will depend on how we see our own bodies. Are they mere disposable tools, or do they have a higher, divinely ordained purpose? To quote Dignity in Dying, â€Å"An assisted dying law would not result in more people dying, but in fewer people suffering.†

Should Adopted Children Be Allowed To Locate Their Biological Parents? :: essays research papers

Should Adopted Children Be Allowed To Locate Their Biological Parents?   Ã‚  Ã‚  Ã‚  Ã‚  A touchy topic these days is whether or not the option should be open for adopted children to be able to locate their biological parents. There are some many circumstances for each different case that it is hard to know where exactly I stand on this topic. Over all, I do not think that you should locate your biological parents.   Ã‚  Ã‚  Ã‚  Ã‚  There are many reasons for this. For one thing, learning information on the person who gave you up is a long drawn out process. It can be very emotionally painful, as well. For whatever reason you were given up for adoption; death, financial problems, to young, etc it ¹s private information and should remain that way. The decision was made a long time ago because it was the best one at that time.   Ã‚  Ã‚  Ã‚  Ã‚  Think about the birth parents involved. What happens after you spend a few months or more of your life trying to locate these people only to have a door shut in your face? How would you feel if that were to happen? The chances of this happening are pretty good. Yes, there are happy reunions on talk shows that turn out for the better, but that is not always the reality. These people gave up their birth rights many years ago and should not go back on that. They have moved on with their lives and might not want to be reminded what could have been. So many hurt feelings and feelings of guilt could come flying back and then put more of a burden on both of your lives.   Ã‚  Ã‚  Ã‚  Ã‚  There is another factor to think about in this situation. How is your family suppose to react to this and how are they supposed to feel? This is the loving family that took you in as there own for all these years, are they

Republic Act Essay

SECTION II: POLICY It is the policy of the state, consistent with the Constitution to promote the general welfare, to safeguard the interest of the in and out of school youth and the entire young populace. For this purpose, the government shall institute a balance policy whereby the use of technology such as internet cafà ©Ã¢â‚¬â„¢s videogame shops and the likes, be regulated in order to promote education and preserve the culture of Filipinos and at the same time ensure that the interest of business and stakeholder are not adversely compromised. SECTION III: PURPOSE It is the main thrust of this Act to: A. Prevent minors especially the student from hanging out at some Internet cafà ©s and videogame shop/centers and other related establishments thereby promoting the sphere of education; B. Prevent the youth from excessively playing videogames thereby shielding them from becoming video game addict which cause the commission of crime by reason of desperation for money to feed their habit; C. Protect the minor for being the object of sexual exploration by paedophiles, foreign or local; SECTION IV: DEFINITION OF TERMS As used in this Act, the following shall mean: A.PERSON- refers to an individual, partnership, corporation or any other business or legal entity; B.MINOR- refers to a person below 18 years old. C.INTERNET- refers to the worldwide system of computer networks in which a user at any computer can directly get information from any other computer in the network. D.INTERNET CAFÉ- a place of business that has a number of networked personal computers with access to the internet for surfing, chatting, e-mailing and research this is available for use by customers for fee by the hour of fraction of an hour. The business establishment may or may not be serving coffee, and/or similar beverages. Also included are cyber cafà ©, arcades, and lounges. E.COMPUTER RENTAL SHOP- refers to a business establishment with two (2) or more computer units that offers internet service, typing, printing services and gaming shop center. F.COMPUTER GAMING SHOP OR CENTER- refers to a establishment with two or more computers connected on a local area network that exclusively offers either online games (connected to the internet) or LAN games (not connected to the internet). G.SCHOOL DAYS- refers to the regular working days of the week, Monday to Friday exclusive legal and special holidays. SECTION V: PHOHIBITED ACTS The owner/proprietor/manager/attendant of internet cafà ©Ã¢â‚¬â„¢s or computer rental shops/computer gaming shop or center shall be strictly prohibited from admitting or allowing minors, during school hours and school days to: a) Enter into such establishment, b) Use the computer facilities in such establishments. It shall not be a defence for the owner, proprietor, manage, partner and attendant that he/she did not know or was not aware of the real of the minor. Neither shall it be a defence that he/she did not know nor any reason to believe that the minor is the one using the computer is an instance accompanied by an adult. If said establishment is owned by partnership or corporation, the managing partner, or the president of the corporation shall be jointly held criminally liable as conspirator with the person admitting or allowing such a minor. SECTION VI: AUTHORIZED RESEARCH/ACTIVITY FOR EDUCATIONAL PURPOSES A. Any establishment mentioned above allowing minor to enter said establishment during school days for purposes of research shall not be covered by this Act, provide that the minor shall carry a school identification and clearance or permit signed by the principal or teacher in charge concerned to be presented to said establishment otherwise admission refusal is a must. B. For minors belongs to the out-of school youth or those who does not have school identification, they may enter and use the computer facilities provide it is not within or during school hours and with the written approval from from their parents. SECTION VII: PRESUMPTION OF ADMISSION Unless proven otherwise, minors found inside such establishments is prima facie proof that the owner, management, partner, attendant has consented or permitted entry thereof. SECTION VIII: DUTIES AND RESPONSIBILITIES OF OWNERSHIP, PROPRIETOR, MANAGEMENT OF INTERNET CAFES OR COMPUTER RENTAL SHOP/COMPUTER GAMING SHOP CENTER Owners, proprietor/management and attendants of internet cafes or computer rental shop/computer gaming shop are required to perform and undertake the following measure in their operation: a. Ensure strictly that no person below majority age enters the said establishment during school days and school hours; b. Ensure strictly that no person below majority age uses a computer in the said establishment during school days and school hours; c. Permanently post a signage outside and inside the establishment showing the following statement in a clear and conspicuous manner: OFF-LIMITS TO MINORS. SECTION IX: POOF OF AGE VERIFICATION In case of doubt as to the age of the client/costumer, the owner, manager or attendants shall verify, by means of any valid form of photographic identification containing the date of birth of the bearer otherwise refuse admission so as to ensure that no person below the age of majority enters the said establishment. SECTION X: REGULAR INSPECTION and POLICE VISIBILITY Philippine National Police in the locality shall conduct regular inspection and police visibility in the above mention establishment during their business hours to ensure compliance with this Act and make a semi-annual written report to the DSWD and NYC in the area. SECTION XI: PENALTIES The following are the penalties for the violation of any provision of this Act: a) For 1st offense- a fine of P50,000 for violation of any of the provision of this Act; b) For 2nd offense- fine of P100,000 and/or revocation of business permit and licence to operate, and closure of the establishment or both at the discretion of the court. SECTION XII: IMPLEMENTING RULES AND REGULATION The DSWD in coordination with the National Youth Commission shall formulate the necessary implementing rules and regulations for the efficient implementation of this Act. SECTION XII: SEPARABILITY CLAUSE Should any section or provision of this Act be declared as unconstitutional or invalid, other provisions which are not affected thereby shall continue to be in full force and effect.

Meaning of Being Educated

The Meaning of Being an Educated Person Being educated is one of the most important attribute a person can have. However, there is a difference between being educated from experience and being educated from readings and schoolwork. Though being knowledgeable through experience allows a person to be thought of as well-rounded, the basics of his or her own rights and abilities are often overlooked. Not too many people can recite all of their rights and capabilities and be able to explain them to an outsider. The American legal system is increasingly important with the constant changes in what is acceptable to our society.Being well-educated in the rights of one’s country allows for a citizen to become more involved and in turn, appreciate his or her country. An exact definition of educated would be termed as â€Å"having an education or having knowledge based from fact†, according to the online Merriam-Webster Dictionary. To become educated, a person enters and may commit to a continuous process. Education is a process of gaining knowledge through self-examination and will, interactions with peers or elders, pure experience. One can even say that a person is educated through instinct alone.However, instinct alone cannot suffice if one wishes to enter the job force and rise in society. There is also a responsibility that comes along with gaining education. With the acquiring of knowledge there is the choice to use it to one’s advantage or to keep it to oneself. Education is variable. One can be more educated in law than another, and one can be more educated in music than another. How educated a person is is dependent on how much they want to learn about a subject. Not every piece of knowledge about the American government is handed to each citizen.Though many do not seek further education beyond high school, the resources are there for the use of learning and practicing one’s freedom. An example of a well-educated person in terms of an American’s rights and liberties would be a lawyer. A lawyer is schooled for many years about the legal system, including the laws and constitution of America. It is with their degree that lawyers gain the right and trust to provide legal advice and guidance. Some lawyers further their education and occupational ranking by becoming magistrates.Magistrates are looked upon has having a high education and understanding of the law, rights, and regulations of our society. Another example would be the occupation of a police officer. A police officer acts as a guide and stable hand to the society of America. A police officer learns and practices the constitutional law and keeps wrongdoers in check as much as possible. They create a safer environment for people to live in and lead by example by enforcing the rules as sternly as possible. When a criminal or delinquent is arrested they are confronted by the officer saying â€Å"you have the right to remain silent†.The police offi cer is making the citizen aware of their right as an American. When a business is made and operated, the owner or owners practice their legal rights as an American. These rights are laid out in exact detail through a contract signed in the process of starting a business. The owner is well educated in the law and rights that he or she must follow and practice. As a business owner, one will practice property rights most often. â€Å"Property is a set of legal rights to exclude others from interfering with one's acquisition, possession, use, and transfer of limited resources† (Reed 451).By owning a business, a person has the right to acquire, dispose of, and use property freely. According to the Cato Handbook for Policymakers, property is the foundation of every right we Americans have, which includes the right to be free. Therefore, every land owner practices their rights as an American. â€Å"When laws are generally and equally applicable they will tend to produce a beneficia l social order because lawmakers cannot benefit themselves exclusively but only as they also benefit the populace as a whole† (Reed 450). The laws are set in the U. S.Constitution in order to provide order and stability in the American society. The writers of the constitution were not as learned about society and democracy as people are today, but they were educated enough to realize what laws and guidelines would create a greater society and social system. The constitution allows for certain authorities to lead the United States. These authorities have a greater understanding and education about how society should work and run. With a greater education and understanding of the United States laws and freedoms, an American citizen has the capacity to appreciate and take part in their society.A well educated person has knowledge of fact and experience combined whether it is from schooling or by random occurrence. Through schooling, one can become part of the American government and practice the law by providing guidance and stability for citizens who may seem unaware. With numerous resources available to anyone in America, the ability to become well-educated in the subject of the government and the rights of the American citizen is easy.Works Cited A Summary of the US Constitution. n. d. 15 June 2011 lt;http://www2. waketech. edu/blogs/elcivics/files/2011/03/summary-of-the-USConstitution. pdf;gt;. Merriam-Webster, Incorporated. â€Å"educated. † n. d. Merriam-Webster. com. 17 June 2011 ;lt; http://www. merriam-webster. com/dictionary/educated;gt; â€Å"Property Rights and the Constitution. † Cato Handbook for Policymakers 7. (2009): 345-362 17 June 2011. Reed, O. Lee. â€Å"Law, The Rule of Law, and Property: A Foundation for the Private Market and Business Study. † American Business Law Journal 8. (2001): 441-474. Web. 17 June 2011.

The Reasons Why Firms Want to Use Earning Management Essay Example

The Reasons Why Firms Want to Use Earning Management Essay Example The Reasons Why Firms Want to Use Earning Management Essay The Reasons Why Firms Want to Use Earning Management Essay Good afternoon everyone, today we are going to continue to talk about the consequence of Earning Management, I am xxx We will present the bad side of earning management through 2 cases, The first one is Enron: what happened and what we can learn from it and the second one is the ethical dilemma at Northlake. Both cases are present how management is motived to manipulate accounting numbers to achieve their specific purpose, for example in the first case, Enron increased their net income through many methods to rise their share price, but in the second case, the company decreased their net income. However, both earning management comes with the bad consequences happened to the society. Next, we are going to see another example which is how management is motived to manipulate accounting number to reduce or underprovide for environment and restoration costs. As a result, there cause some ethical issue. First let us go through the Background information: (A. F. P. Company). It is in the Pulp and Paper industry. The company had three major mills, located in some of the more remote location in the province. From A. F. P. Company’s standpoint, of course they do not want to expend too much money on the discharge of waste water from pulp and paper mills; furthermore, the firm had been facing difficult financial times due to recession, and this had caused substantial hardship in the three small communities where the mills were located. But, as in the Pulp and Paper industry has the responsibility to the new government proposals to put effluent controls on the discharge of waste water from Paper mills in environmentally sensitive regions of the province. Therefore, the managers in the (A. F. P. Company) find a way to give themselves a reasonable reason not to install the cleaning equipment. CEO and V. P. of A. F. P. collude together to use earning management to increase their cost on the financial analysis. in the financial report, they states that â€Å"we will have severe financial problems if we are forced into building a lagoon for waste water treatment†, in order to show their fake severe financial problem going to happen, they highly estimate their operating cost would rise 30%, but in fact their cost only can be rise around 8%-10%). And they also highly estimated all other costs. In addition, they don’t take into account the damage to the local river at all. The people live in the downstream are still drinking the garbage or damaged water In this case, let us put all the legal issues behind, and focus on the ethical issue first. As the case mentioned the down totally dependent on the mill for economic survival. It is kind of like Blackberry in Waterloo. As the mills goes, so goes the town. And will thousands of people lost their jobs, if put you in the position to decide between the economic survival or environment damage, how will you decide? If you in the position of A. P. F’s accountant how do you decide between your personal benefits and code of professional code? Let’s say, if you do not use earning management to increase the cost, you will force to lose your job by the CEO.

The Holocaust Museum in Washington DC

The Holocaust Museum in Washington DC The United States Holocaust Memorial Museum (USHMM) is a fantastic museum dedicated to the Holocaust located at 100 Raoul Wallenberg Place, SW, Washington, DC 20024. Get Tickets Order tickets online  or get to the museum early to get tickets. Dont be fooled into thinking that you dont need tickets just because you can enter the museum without them; the tickets grant you access to the permanent exhibit, which is the most interesting part of the museum. The tickets have times on them, the earliest being 10-11 a.m. and the latest being 3:30-4:30 p.m. One way to bypass some of the ticket trouble is to become a member of the museum. Although members still need a ticket for timed entry, members get priority on entrance times. If you are a member, be sure to bring your membership card with you on your visit. (If you are thinking about joining, you can contact the Membership Department by calling (202) 488-2642 or writing to membershipushmm.org.) As an added note, be sure to arrive a bit early so that you will have time to go through the security screening. What to See First The permanent exhibit is the most important thing to see, so keep careful track of when you will be allowed to enter. While waiting for your time, you can visit the special exhibits, Daniels Story, the Wall of Remembrance, the Hall of Remembrance, catch one of the films playing, stop by the museums shop, or grab something to eat at the museums cafe. If you arrive close to your ticket time, head straight to the permanent exhibit. The Permanent Exhibit Recommended for those 11 years or older, the permanent exhibit is the main body of the museum and is filled with artifacts, displays, and visual presentations. Since the permanent exhibit requires a timed pass, try to be timely. Before entering the elevator to go to the exhibit, each person is given a small Identification Card. This I.D. card helps personalize the events and artifacts that you are soon to see. Inside, there is information about a person who lived during the Holocaust. Some are Jewish, some are not; some are adults, some are children; some survived, some did not. After reading the first page of the booklet, you are not supposed to turn the page until you are done with the first floor of the exhibit (which is actually the fourth floor since you start on the fourth floor then work your way down). In the elevator, you are greeted with the voice of a liberator who describes what he saw when finding the camps. When the elevator opens, you are on the fourth floor of the museum. You are allowed to go at your own pace but are on a particular path. The Fourth FloorThe fourth floor covers the years before the beginning of World War II. There are photographs, video displays, films, and artifacts that explain the increase of terror from 1933 to 1939. The displays describe the book burnings, the Nuremberg Laws, Nazi propaganda, the science of race, the Evian Conference, and Kristallnacht.One of the most powerful exhibits was an unrolled, torn Torah scroll, which the Nazis had pulled from its ark during Kristallnacht. An exhibit that continues to all three levels of the permanent exhibit is the pictures that represent the 3,500 Jewish people who lived in the Eishishok shtetl.The Third FloorThe third floor covers the Final Solution, 1940 to 1945. The first section of this floor is about the ghettos. Notice the stones you are walking on (theres a small sign but hardly noticeable). These originally paved a section of Chlodna Street in the Warsaw Ghetto. The next section covers the mobile killing squads, deportation, and camp life.Two e xhibits on this floor are very powerful. The first is one of the cattle cars that carried the victims to the camps. The second exhibit is the one on medical experiments. With video displays in which you have to look over a concrete wall and down into (most likely to protect children from seeing it), shows very gruesome pictures of the experiments, including air pressure, seawater, and skeleton collection. The Second FloorThe second floor is the Last Chapter that covers the rescuers, resistance, and liberation. There are a lot of visual pictures documenting what was found in the camps. For most of the victims, liberation had come too late. Special Exhibits The special exhibits change frequently but are certainly worth going through. Ask at the information booth in the central floor of the museum for information (and maybe a brochure?) on the exhibits. Some recent and past exhibits include the Kovno Ghetto, the Nazi Olympics, and the St. Louis. Daniels Story Daniels Story is an exhibit for children. It usually has a line to go in and is crowded throughout the exhibits path. You start the exhibit with a short film (you remain standing) in which you are introduced to Daniel, a young Jewish boy. The premise of the exhibit is that you are walking through Daniels house looking at things that Daniel used every day. It is through touch that the children learn about Daniel. For instance, you can flip through an enlarged copy of Daniels diary in which he has written a few short descriptions; look in the drawer of Daniels desk; move windows up and down to see before and after scenes. Wall of Remembrance In a corner of the museum, there are 3,000 tiles painted by American children to remember the 1.5 million children murdered in the Holocaust. You could stand for hours in front of these tiles, trying to look at each one, for each tile has a unique scene or image. Hall of Remembrance Silence fills this six-sided room. It is a place for remembering. In the front is a flame. Above the flame reads: Only guard yourself and guard your soul carefully, lest you forget the things your eyes saw, and lest these things depart your heart all the days of your life. And you shall make them known to your children, and to your childrens children.- Deuteronomy 4:9

Framing Construction Techniques Essay Example | Topics and Well Written Essays - 5000 words

Framing Construction Techniques - Essay Example The frames are also reinforced by the use of diagonal braces as well as with the use of rigid panels. Framing construction allows the builders to cover up large areas at minimal expense while also achieving a number of different architectural styles. The construction industry has employed a number of standards in order to ensure that materials, dimensions and construction techniques are standardised. 2. Concrete Frame Construction 2.1. Typical Design and Construction Process Concrete frames are also known better as reinforced concrete frames and are composed of vertical elements known as columns and horizontal elements known as beams. These elements are connected together using rigid joints. The structures are often cast using monolithic methods which ensure that the structure acts in unison. These frames are known to be resistant to both gravitational loading as well as lateral loading such as through bending within both beams and columns. Reinforced concrete frames are constructed in a number of different ways. The major ones are: Non-ductile reinforced concrete frames with or without infill walls; Non-ductile reinforced concrete frames with reinforced infill walls; Ductile reinforced concrete frames with or without infill walls. 2.2. Material Properties Concrete displays a high compressive strength but relatively lower tensile strength. In order to augment concrete’s tensile strength it is reinforced with other materials such as steel bars because such materials have better tensile properties. Moreover concrete displays nearly constant elasticity at low levels of stress while the elasticity tends to decrease as stress levels are increased as matrix cracking begins to form. The coefficient of thermal expansion of concrete is also low and concrete tends to shrink as it ages. The phenomenon of shrinkage and tension ensure that nearly all concrete structures develop cracks to some extent. Creep is also observable in concrete that is subjected to continuou s long term loading. (Kosmatka & Panarese, 1988) 2.3. Advantages and Disadvantages Concrete frames provide an easy method of creating high rise structures that are able to respond to both gravitational and lateral loading with ease. Moreover concrete frames are rigid enough to resist earthquakes and other similar calamities with ease. The recent rise in the costs of reinforcement and steel prices has driven the costs of concrete frames up but on comparison to steel frames, the price of concrete frames and steel frames is close enough. Concrete frames cost marginally lower than steel frame construction for high rise buildings that need to bear massive loads. However the cost of timber frames is lower but timber frames cannot accommodate such massive loading. The foundation costs for concrete frames is significant but the use of post tensioned slabs helps to reduce these costs as these slabs are lighter. Moreover cladding costs represent a large area for spending so cladding area has to be minimised. The least height between