Essay --

a) Physical characteristics of your computer virus1. What is the shape of the viral mirid bug? Shape of the viral capsid is icosahedral. 2. Is the virus naked or enveloped? Varicella herpes zoster is enveloped. 3. Which type of genome (ssDNA, dsDNA, ssRNA, or dsRNA) is found in the virus? Type of genome where VZV is found is double strand DNA. b) viral Infection 1. What is the host range (species and types of cells infected) of the virus? Humans are the only natural host. 2. What are the signs and symptoms of your viral contagious disease? The first symptoms to appear are febricity and rash. after(prenominal) fever the most prominent symptom of VZV are itchy skin lesions that become raised and filled with clear fluid (vesicles). After some(prenominal) days the blisters pop and start to crust over. c) Pathogenesis 1. How does your virus cause the signs and symptoms of the viral infection? The lesions are caused by the virus destroying the boundaries of the cells in the skin, this causes multiple cells to link into sensation large cell.2. Which types of cytopathic effects are caused by your virus? The formation of syncytia. This is where a virus turns some(prenominal) host cells into one giant cell with that has several nuclei. some other cytopathic effect of VZV is inclusion bodies. This is a very high concentration of the virus inside the nucleus and cytoplasm of a cell. d) Culture and diagnosis 1. How is your viral infection diagnosed? Although diagnosis for VZV is generally based on visual appearance there are few diagnostic tests that kindle be used to do it. A. computer virus culture- Takes a specimen of the fluid inside one of the vesicles.B. Polymerase chain reaction- Where a small amount of DNA from the virus becomes amplified. The virus is replicated until it reaches a quant... ... points? For Varivax first dose between 12-15 months and the 2nd dose between 4-6 years. The second dose may be given earlier as long as at to the lowest degree 90 days has lapsed since the 1st dose. People over the age of 13 who have never been vaccinated should have 2 doses administered at to the lowest degree 28 days apart.For Zostavax people over the age of 50 should have the vaccination once. Both Varivax and Zostavax contain weakened strains of the live virus. g) Fun facts implicate both additional information that you find interesting, strange, or alarming about your virus. One thing I found alarming about Varicella zoster virus is that it can lead to the development of Reyes Syndrome if child with an active infection takes a product that contains salicylates. Reyes syndrome effects the central nervous strategy and can be the cause of amnesia, seizures, or coma to note a few symptoms. Essay -- a) Physical characteristics of your virus1. What is the shape of the viral capsid? Shape of the viral capsid is icosahedral. 2. Is the virus naked or enveloped? Varicella zoster is enveloped. 3. Which type of ge nome (ssDNA, dsDNA, ssRNA, or dsRNA) is found in the virus? Type of genome where VZV is found is double stranded DNA. b) Viral Infection 1. What is the host range (species and types of cells infected) of the virus? Humans are the only natural host. 2. What are the signs and symptoms of your viral infection? The first symptoms to appear are fever and rash. After fever the most prominent symptom of VZV are itchy skin lesions that become raised and filled with clear fluid (vesicles). After several days the blisters pop and start to crust over. c) Pathogenesis 1. How does your virus cause the signs and symptoms of the viral infection? The lesions are caused by the virus destroying the boundaries of the cells in the skin, this causes multiple cells to merge into one large cell.2. Which types of cytopathic effects are caused by your virus? The formation of syncytia. This is where a virus turns several host cells into one giant cell with that has several nuclei. Another cytopathic effect of VZV is inclusion bodies. This is a very high concentration of the virus inside the nucleus and cytoplasm of a cell. d) Culture and diagnosis 1. How is your viral infection diagnosed? Although diagnosis for VZV is generally based on visual appearance there are few diagnostic tests that can be used to determine it. A. Virus culture- Takes a specimen of the fluid inside one of the vesicles.B. Polymerase chain reaction- Where a small amount of DNA from the virus becomes amplified. The virus is replicated until it reaches a quant... ...doses? For Varivax 1st dose between 12-15 months and the 2nd dose between 4-6 years. The second dose may be given earlier as long as at least 90 days has lapsed since the 1st dose. People over the age of 13 who have never been vaccinated should have 2 doses administered at least 28 days apart.For Zostavax people over the age of 50 should have the vaccination once. Both Varivax and Zostavax contain weakened strains of the live virus. g) Fun facts I nclude any additional information that you find interesting, strange, or alarming about your virus. One thing I found alarming about Varicella zoster virus is that it can lead to the development of Reyes Syndrome if child with an active infection takes a product that contains salicylates. Reyes syndrome effects the central nervous system and can be the cause of amnesia, seizures, or coma to note a few symptoms.

Pharmaceutical Companies Stand in the Way of Treatment Essay -- Drug I

Pharmaceutical Companies Stand in the Way of TreatmentAbstractThis casebook concentrates on the negative effects that the pharmaceutical industrys slew and production policies have on third world nations suffering from disease epidemics. My position is that pharmaceutical companies are not concerned with the health benefits of their drugs, but instead with the market that their drugs generate. I illustrate this notion by describing the trade policies that pharmaceutical companies influence and the pharmaceutical companies production policies which concentrate on producing life-style drugs sooner than drugs that restore life-threatening diseases. Multinational pharmaceutical giants are occupied with producing drugs that yield the most profits rather than with producing drugs to cure life-threatening diseases. Though many pile in third world countries suffer from curable or treatable infectious diseases such as malaria and tuberculosis, many of them go with egress treatment bec ause the vaccines that cure these diseases are each alike expensive for them to afford or they are not produced in sufficient quantities. To illustrate the down-production of necessary life-sustaining drugs is the fact that between 1975 and 1999, 1,393 new drugs were marketed, out of which precisely 16 were for neglected diseases that accounted for over 10% of the diseases in the World (Mdecins Sans Frontires). The Mdecins Sans Frontires (also known as Doctors Without Borders or MSF) is a non-profit organization that has contributed frequently instigate and effort in alleviating populations suffering from endemic diseases and neglect. Because it is a non-profit organization and its goals are purely objective and humanitarian, the Mdecins Sans Frontires org... ... Times. 16 November 2001. 28 January 2004. - Ford, Nathan. dose education for Neglected Diseases A Deficient Market and Public Health Policy. The Lancet. 359 (2002) 2188-94- Martorell, Jor di. Drugs companies putting profits before millions of peoples lives. Youth for International Socialism. 26 March 2001. - Silverside, Ann. No crook Back on Cheap Drugs for Poor Nations. Canadian Medical Journal. 169 (2003) 1067.- Silverstein, Ken. Millions for Viagra, Pennies for the Poor. The Nation. 7 July 1999. 10 February 2004. - WTO Takes First Step. The Lancet. 362 (2003) 753 Pharmaceutical Companies Stand in the Way of Treatment quiz -- Drug IPharmaceutical Companies Stand in the Way of TreatmentAbstractThis casebook concentrates on the negative effects that the pharmaceutical industrys trade and production policies have on third world nations suffering from disease epidemics. My position is that pharmaceutical companies are not concerned with the health benefits of their drugs, but rather with the market that their drugs generate. I illustrate this notion by describing the trade policies that pharmaceutical com panies influence and the pharmaceutical companies production policies which concentrate on producing life-style drugs rather than drugs that cure life-threatening diseases. Multinational pharmaceutical giants are occupied with producing drugs that yield the most profits rather than with producing drugs to cure life-threatening diseases. Though many people in third world countries suffer from curable or treatable infectious diseases such as malaria and tuberculosis, many of them go without treatment because the vaccines that cure these diseases are either too expensive for them to afford or they are not produced in sufficient quantities. To illustrate the down-production of necessary life-sustaining drugs is the fact that between 1975 and 1999, 1,393 new drugs were marketed, out of which only 16 were for neglected diseases that accounted for over 10% of the diseases in the World (Mdecins Sans Frontires). The Mdecins Sans Frontires (also known as Doctors Without Borders or MSF) is a non-profit organization that has contributed much aid and effort in alleviating populations suffering from endemic diseases and neglect. Because it is a non-profit organization and its goals are purely objective and humanitarian, the Mdecins Sans Frontires org... ... Times. 16 November 2001. 28 January 2004. - Ford, Nathan. Drug Development for Neglected Diseases A Deficient Market and Public Health Policy. The Lancet. 359 (2002) 2188-94- Martorell, Jordi. Drugs companies putting profits before millions of peoples lives. Youth for International Socialism. 26 March 2001. - Silverside, Ann. No Turning Back on Cheap Drugs for Poor Nations. Canadian Medical Journal. 169 (2003) 1067.- Silverstein, Ken. Millions for Viagra, Pennies for the Poor. The Nation. 7 July 1999. 10 February 2004. - WTO Takes First Step. The Lancet. 362 (2003) 753

Homelessness in Public Schools Essay -- Education

In the United States nationwide common schools are faced with dilemmas. The choices schools make has to be effective, serve the students, and tolerate the best outcome. Well known problems such as bullying, special educational needs, budget cuts, new standards, and job cuts. Some of the problems are well known to the public while other problems are left in the background. According to the National Association for the Education of unsettled Children and Youth (NAEHCY) reported that the U.S. Department of Education placid data stating during the 2008-2009 school course that 954,914 homeless children and youth were enrolled in public schools. This problem affects the child socially, mentally, and most importantly academically. The National Association for the Education of Homeless Children and Youth (NAEHCY) defines Homelessness is a lack of permanent housing resulting from extreme pauperism and/or unsafe or unstable living environments (NAEHCY, 2011, p. 2). In the year 2004, i t was compulsory that all extracts were to report to CSPR (Consolidated State Performance Report) of data collected of children and youth enrolled in any educational services (Bowman, Dukes, Moore, 2012, p. 6). The table presented below shows reports the school old age of 2004-2010. Number of Homeless Students Reported by States in the CSPR 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 655,591 906,680* 679,724 794,617 956,914 939,903 The National Center on Family Homelessness (NCFH) conducted research and collected data and found during a three year research of CSPR reports. (Bowman. ET al.s, 2012). In the school years 2006-2009 41% increase in the number of homeless student enrolled in schools across the nation (Bowman... ...2). Summary of the state of research On the relationship between homelessness and academic achievement among school-aged children and youth (ED-04-CO-0056/0002). Retrieved from U.S. Department of Education website http//www.serve.org/ncheCar ter. Samuel, C. (2000). No excuses lessons from 21 high performing high poverty schools. Washington, DC The Heritage Foundation.Murphy.Joseph, F. & Tobin.Kerri, J. (2011, November). Homelessness comes to school. How homeless children and youths can succeed, 93(3), 32-37. Retrieved from http//kappanmagazine.orgNational Assocation for the Education of Homeless Children and Youth. (2011). Facts about homeless education. Retrieved from http//naehcy.org/facts.html W&B School of Education. (2012). History of the mckinney act. Retrieved from http//education.wm.edu/centers/hope/resources/mckinneyact/index.php

Slaughterhouse-Five: The Novel and the Movie Essay -- Movie Film compa

Slaughterhouse-Five The Novel and the Movie In 1972 director George Roy Hill released his screen modification of Kurt Vonneguts Slaughterhouse-Five (or TheChildrens Crusade A Duty Dance With Death). The film madeover 4 million dollars and was touted as an artisticsuccess by Vonnegut ( submit mention, 41). In fact, in aninterview with Film Comment in 1985, Vonnegut called thefilm a flawless translation of his novel, which can beconsidered an honest assessment in light of his reviews of new(prenominal) adaptations of his workings Happy Birthday, Wanda June(1971) turned out so abominably that he asked to have hisname removed from it and he found Slapstick of Another sweet(1984) to be perfectly horrible (41,44). (This article waswriten prior to Showtimes Harrison Bergeron, and FineLines Mother Night). A number of other Vonnegut novels havebeen optioned, but the film projects have each beenabandoned during production or never adva nced beyond anunproduced screenplay adaptation, indicating the difficultyof translating Vonnegut to the silver screen. So why doesSlaughterhouse-Five succeed where others fail? The answerlies in how the commencement is interpreted on screen. Overall,while there are some discrepancies that yield varyingresults, the film is a faithful adaptation that succeeds intranslating the printed words into optical elements andsounds which convincingly convey the novels themes. While Vonneguts literary style is very noticeable inSlaughterhouse-Five, the novel as a whole differs from themajority of his other works because it is personal with aninteresting point of view techniq... ...kle every time I watch that film,because it is so harmonious with what I felt when I wrotethe book (Film Comment 41). Whether or not someone who hasnot read the novel could get some meaning from the film ishard to decide, but if one considers that it would take hardl yabout as long to watch the movie as it would to read thebook, the decision should be obvious. Works Cited Bianculli, David. A Kurt Post-mortem on the GenerallyEclectic Theatre. Film Comment Nov.-Dec. 1985 41-44. Loeb, Monica. Vonneguts Duty-Dance With Death. UMEA, 1979. Nelson, Joyce. Slaughterhouse-Five Novel and Film.Literature/Film Quarterly. 1 (1973) 149-153. Slaughterhouse-Five, dir. George Roy Hill, with MichaelSacks, Universal Pictures, 1972. Vonnegut, Kurt. Slaughterhouse-Five. New York DellPublishing, 1968.

Learning from Helen Keller Essays -- Helen Keller Deaf Blind Essays

Learning from Helen KellerFacilitated Communication InstituteHelen Keller is probably the most universally recognized disabled person of the twentieth century. (Others such as Franklin Roosevelt were equally well-known, but Keller is remembered primarily for her accomplishments which be disability-related.) Those of us who have grown up in the last half of this century have only if known Keller as a figure of veneration. We know her primarily through popularized versions of her life such as the play The Miracle Worker, or through her autobiographical workings such as The Story of My Life (Keller, 1961 1902) and The World I alive In (Keller, 1908). Most of us have come away with the image of a more-than-human person living with the blessed support of an equally superhuman mentor, Annie Sullivan Macy. There is little wisdom, however, to be learned from the stories of superheroes. It is from observing the struggles, losses and compromises in both Keller and Sullivans lives that we are likely to find parallels to the everyday experiences of ourselves and our friends. Dorothy Herrmanns recent biography of Keller, Helen Keller A Life (Herrmann, 1998) creates a much more complete picture of the costs of Kellers celebrity and iconic status, and of the tensions present in her life-long relationship with the woman whom she always referred to as Teacher. In this paper, I will discuss two important themes from Helen Kellers life in hurt of their implications for those of us who are also part of a community of people engaged in the enterprise of finding their voices in the world. The Frost King hap Helen Keller was born in Alabama in 1880, and became deaf and then blind quest an illness when she was 19 months old. Annie Sullivan came to Alabama to work as Helens teacher in March, 1887. Scarcely a month later, on April 5, 1887, came the well-known moment at the water-pump, where Helen first associated the objects she experienced with the words being spelled into her hand. Within the next year, Helen began keeping a journal, and was studying the poetry of Longfellow, Whittier, and Oliver Wendell Holmes. By the time she was ten years old, Helen Keller was literally world-famous. As early as October, 1888, she was writing letters such as the following one to Michael Anagnos, the director of the Perkins School for the Blind Mon cher Mon... ...in facilitators, for administrators who provide access to enriched staffing resources, and for allies involved in connecting an individual with his or her broader community. The world will never trip up another Helen Keller. Those visible people with disabilities of our generation do not stand alone and unique -- increasingly, they are powerful members of a powerful community, in halt of those who support them rather than controlled by them. Those of us who are supporters and allies of facilitated communication users can play an important role in helping our friends come into self-discipline of their powe r and full citizenship in our community. The most powerful acts -- and often the most complicated and painful ones -- by which we can support movement in this direction, are those acts by which, a piece at a time, we become less and less indispensable. REFERENCES Herrmann, D. (1998). Helen Keller A Life. New York, Alfred A. Knopf. Keller, H. (1961 1902) The Story of my Life. New York, Dell. Keller, H. (1908). The World I Live In. New York, Grosset and Dunlop. Shevin, M. (1993). Editorial Who are our Phyllis Wheatleys? Facilitated Communication Digest 1(3) 1-2.

Learning from Helen Keller Essays -- Helen Keller Deaf Blind Essays

Learning from Helen KellerFacilitated Communication InstituteHelen Keller is probably the most universally recognized disabled soul of the twentieth century. (Others much(prenominal) as Franklin Roosevelt were equally well- cognize, but Keller is remembered primarily for her accomplishments which are disability-related.) Those of us who have grown up in the last half of this century have only known Keller as a figure of veneration. We know her primarily through popularized versions of her life such as the play The Miracle Worker, or through her autobiographical works such as The Story of My Life (Keller, 1961 1902) and The World I Live In (Keller, 1908). Most of us have come away with the image of a more-than-human person living with the blessed offer of an equally superhuman mentor, Annie Sullivan Macy. There is little wisdom, however, to be learned from the stories of superheroes. It is from observing the struggles, losses and compromises in both Keller and Sullivans lives that we are apt(predicate) to find parallels to the everyday experiences of ourselves and our friends. Dorothy Herrmanns recent biography of Keller, Helen Keller A Life (Herrmann, 1998) creates a much more complete picture of the costs of Kellers celebrity and iconic status, and of the tensions fork up in her life-long relationship with the woman whom she always referred to as Teacher. In this paper, I will discuss two important themes from Helen Kellers life in terms of their implications for those of us who are also part of a community of people engaged in the enterprise of finding their voices in the world. The Frost King Incident Helen Keller was born(p) in Alabama in 1880, and became deaf and then blind following an illness when she was 19 months old. Annie Sullivan came to Alabama to work as Helens teacher in March, 1887. just a month later, on April 5, 1887, came the well-known moment at the water-pump, where Helen first associated the objects she experienced with the words bei ng spelled into her hand. Within the next year, Helen began keeping a journal, and was poring over the poetry of Longfellow, Whittier, and Oliver Wendell Holmes. By the time she was ten years old, Helen Keller was literally world-famous. As early as October, 1888, she was writing letters such as the following genius to Michael Anagnos, the director of the Perkins School for the Blind Mon cher Mon... ...in facilitators, for administrators who provide access to enriched staffing resources, and for allies involved in connecting an individual with his or her broader community. The world will never see some other Helen Keller. Those visible people with disabilities of our generation do not stand alone and unique -- increasingly, they are force-outful members of a powerful community, in control of those who support them rather than controlled by them. Those of us who are supporters and allies of facilitated communication users can play an important role in helping our friends come in to possession of their power and full citizenship in our community. The most powerful acts -- and often the most complicated and painful ones -- by which we can support movement in this direction, are those acts by which, a piece at a time, we become less and less indispensable. REFERENCES Herrmann, D. (1998). Helen Keller A Life. novel York, Alfred A. Knopf. Keller, H. (1961 1902) The Story of my Life. New York, Dell. Keller, H. (1908). The World I Live In. New York, Grosset and Dunlop. Shevin, M. (1993). Editorial Who are our Phyllis Wheatleys? Facilitated Communication Digest 1(3) 1-2.

The Narrator as Literary Device in “Luck,” by Mark Twain

Mark duad uses the narrator as a literary device in his short stage, Luck. The author first uses his ingest voice to give the story an air of dependableity. He then changes narrators, building on the original air of authenticity to create a second authentic narrator. By using the literary device of a first somebody point of view for both narrators, Twain is able to manipulate not alone the actions that take place in the story, but he is also able to manipulate the reviewers understanding of, and his or her opinion of, the characters and events in the story.The narrator that an author chooses creates the perspective of the story. The narrator is rarely synonymous with the author however, it is not an unheard of occurrence for the two to be identical. Twain is briefly the narrator of this story, precondition that he manipulates the readers perspective by declaring this story to be a true one and not a fancy sketch (Twain page).He increases this authenticity by signing his initia ls to the statement, thereby injecting himself into the action of the story. Because this practice is not a common one in fictional stories, although it was more common at the time that this story was written than it is now, Twains appearance in his bear fictional work gives it a suggestion of being a work of nonfiction.The first person narrator that Twain chooses to tell the majority of the story is ostensibly a un look upd clergyman, formerly a cornet (second lieutenant) in the British army under a lieutenant-general the first narrator gives the pseudonym Scoresby. Simply by setting the fiction of the need for a pseudonym for the lieutenant general, Twain has created the suggestion of existent truth for the story about to follow. The second narrator, however, is an unreliable one.By stating that Scoresbys success comes solely from luck, it is clearly apparent that the clergymans opinion would disaccord from that of the lieutenant general. There is some question as to why these opinions would differ, at least from the clergymans perspective. While it should come as no strike that Scoresby would certainly prefer to characterize his success as deriving from skill, the clergyman could have one of three reasons for having a different opinion. All of these reasons extend from his cognition of how Scoresby came to be a member of the military. First, it is possible that Scoresby is truly an inept, but lucky, man.The reader is left to reason for him or herself whether Scoresby could possibly be that fortunate. Twain relies on the companionship that many people have had surprising luck in their lives, or know of people who have had such luck. By failing to mention name calling of actual battles and by failing to provide the real name of the lieutenant general in question, the series of events might seem plausible.Second, clergyman might be operating from a feeling of guilt that he allowed Scoresby to cheat his way into the military without speaking up about his role in that cheat. His guilty feelings might color his perspective on Scoresbys actual successes. After all, having gotten into a military school, it seems logical that Scoresby might have learned some practical knowledge and skills no matter how he came to be enrolled.The narrator appears to be unwilling to acknowledge this fact, however. Finally, the clergyman might be operating from the desire to have his name attached to that of a successful man. By crediting himself for getting Scoresby into the school while at the same time denigrating the lieutenant generals own skills and knowledge, the clergyman makes himself more important in his own military roleat least in his own eyes.Twain uses the role of the narrator as a literary device for controlling the readers perspective of the subject of the story. By injecting a first person narrator into the action of the story, Twain creates a situation whereby the readers perception is easily manipulated. Ultimately, however, the reader is left to decide on the authenticity of the story, due to the unreliability of the narrator. In the end, the reader must decide on the actual role of both the narrator and of the possible role of luck over the course of Lieutenant-General Scoresbys career.Work CitedTwain, Mark. Luck. Publication. city Publishing House, date.

Human Relations Essay

1 In your opinion, do supervisors of entry-level workers rely more on loose skills or hard skills to accomplish their work? Explain.In my opinion, supervisors of entry-level workers rely more on soft skills than hard skills in order to accomplish their work. My reasoning in this is that soft skills often equate to people skills, or developed communication skills. When supervising entry-level workers, such soft skills in communication and working with people will be more beneficial to the supervisor than the good knowledge or transferable skills referred to as hard skills. When supervising entry-level workers, the supervisor does not actually deprivation advanced technical knowledge or skills recounting to the job. Entry-level workers will not pass water, or necessarily need to learn, such skills and information from the supervisor. Instead, it is most important that the supervisor uses soft skills to maintain open communication take to understand and respond to worker concerns and needs.2 Why do people need soft skills in an era of high technology?People need soft skills in an era of high technology for several reasons. Technology is often a tool rather than a tutor or t separatelyer therefore, human help will al slipway be necessary when workers and individuals are learning to operate new technology. I.T. support staff need to agree soft skills in order to carry out their jobs, which involve dealing with people as well as dealing with technology.3 Discuss two (2) ways that interpersonal skills related to the digital geezerhood are demonstrated while interacting with large numbers of people, as well as groups.Interpersonal skills relating to the digital age are demonstrated whileinteracting with large numbers of people in several ways. From social media platforms such as Twitter and Facebook, most people have developed the skill and awareness of broadcasting information or opinions to a large audience. Also though such social media, most people have dev eloped an awareness of privacy filters for example, in their use of digital technology they may choose to share certain information with a smaller subset of the built-in group.4 How might you mend your effectiveness as a team player in terms of people-related team activities? Discuss three (3) ways.I could improve my effectiveness as a team player by being a more active listener, consistently (i.e., listening attentively to everyones region instead of periodically zoning out when a certain person is speaking). I could also initiate, as the team members meet for the first time, sharing of each individuals preferred gender pronouns if PGPs are uniformly shared at the outset, and this creates a safe atmosphere and dynamic for any gender-nonconforming individuals in the team. Finally, I could make a concerted effort to default to a dynamic of trust, and remind myself that even if a team member is expressing opinions or taking actions I disagree with they almost certainly have bes t intentions.

Should the celebrity scandals in the press be banned?

One of the most disputable questions in our cartridge clip is Should the celebrity scandals in the press be banned. Many mess commend that the tabloids shouldnt write about the private keep of the film and music stars. For example when Brad Pitt and Jennifer Aniston got married, all tabloids wrote stories about their private life. The journalists made up a lot of them. As a result of that they split up. I think that the scandals in the press should be bannedIn my opinion its none of our business what the stars do in their free time. Personally, I believe that most of the people that read such ridiculous stories about the stars private life dont believe they are true. They read them just for fun. Nevertheless, I think we can do without this kind of entertainment. I dont go along with the tabloids because the half of the stuff they print is just a complete rubbish. What is more I think that the famous people have immoral lives except it is more immoral to write and read about it.P erhaps the most important point however is that when the teenagers read about the scandalous things that music and film stars do, they think that its OK to do such things. I dont believe that is good about the youth the future of our world. In conclusion, I would aver that tabloids must stop to make up stories about the famous people. I think that reading such newspapers is just waste of time. We can spend our time in more pleasant things like going hiking or going swimming or just stay with our friends.

High school diploma Essay

Did you know that facts of life in school is really in-chief(postnominal)? M both parents believe that reproduction is important because it leads to a degree which grants you a good job. With an education you can get a steady honorarium check. With that pay check you will get away to financial independence as an adult. Why is reproduction So Important? he first thing that strikes me about(predicate) education is cognition gain. bringing up gives us knowledge of the world around us. It develops in us a perspective of looking at life. It helps us progress to opinions and have points of view on things in life.People debate over the subject of whether education is the only thing that gives knowledge. Some say, education is the process of gaining reading about the surrounding world while knowledge is something very different. They are right. But then, information can non be converted into knowledge without the catalyst called education. Education makes us capable of interpreting things rightly. It is not just about lessons in textbooks. It is about the lessons of life. Did you know that education in school is really important?School and education help pot you understand beyond the world around them. Education helps ones immediate family, area, region, country, culture, race, or civilization. These different subjects open up information and knowledge. An important flavour of education is learning how to learn in order differentiate fact from fiction. Education is important because it equips us with all that is needed to make our dreams come true. Education opens doors of brilliant career opportunities. It fetches better prospects in career and growth.Every employer of today requires his prospective employees to be well educated. He requires expertise. So, education becomes an eligibility criterion for employment into any sector of the industry. We are rewarded for exercising the expertise required for the field we venture. We are weighed in the market on t he basis of our educational skills and how well we can guard them. Education brings about economic wealth, political stability and social prosperity all these are hallmarks of a prosperous society.It can therefore be verbalize that education playas an important role if a society is to be successful. Tertiary education is an important aspect in the development of any society that considers or aspires to be modern. It is by far the best investment that a nation or an individual can make in its youth or oneself respectively. educate people are in a better position to contribute to the development of their country these educated individuals get employment opportunities that give them satisfaction and too earn some form of respect among their work mates.It also plays an important role in the integration of a society in that by interacting with people from various areas, it will raise different issues that people in rural areas are facing thereby promoting knowledge and understanding of these areas Life is nothing without education? Life without education is like living in the streets. Without education youll become lost. You will not have a guaranteed future. You will no go stand ridding your favorite car to your Own home. By learning your basic alphabets youll work your way through with(predicate) to have a professional career.Therefore with out Education to school you will not learn at all. Life is never without education. In societies without formal schools, parents pass skills on to children. Education starts before you ever go to school and goes on after you finish school. That said, formal education is a great way to ensure that every child knows what is most necessary to snuff it in a particular society. Without education you will be an illiterate person your children in the future will come up to you and youre not going to know how to answer them with a right answer.Education will help build your own perspective. Schools are the place you school of s tarted how to pronounce and count. splendor of education is needed in order to succeed in todays world. In order to receive education you must go through some process. Your first process is to graduate from amply school with your diploma. The next step is to attend college to obtain a degree in a occupation that you would like to pursue. Without education you wouldnt get good pay or promotion that you deserve. However, some people feel that they can get by in life without education, sadly that is not true.If you would like at the graphic at the bottom you will see that the higher the education you have the more currency you can make. Education is important to have in todays society. Importance of education able you to have a good job trade protection and knowledge of your field supporting the hard work a person put into there education. Overall, school is the basic start that will drive you to your future. With knowledge youll get the sense of pride that you know must of the th ings. Education will help brighten your childrens future. 66% of the US population has a high school diploma or high. You should be amongst these people.

Architectural Design of Religious Temples

AbstractionOver clip new innovations and finds have taken tiptopographic manoeuvre in conveying promotion to engineering. So the society, lot, and their outlook gets adapted to the technological promotion. The things used by them acquire modified, so make their gustatory sensations. Similarly thither is withal a commodious alteration in the environment, architecture, the boundlesss they use, the sheath of nutrient they have, etc.Sing these alterations in the society, in that respect is too a immense alteration in the way a TEMPLE a topographic aspire of worship is related to the society. Over centuries the synagogues map changed from a societal establishment to a topographic point of community assemblage, though there is no ample alteration in its design. Is it due to imitation of the architectural signifier from one coevals to opposite? Does this piece of architecture Tells us about the society of this period as other pieces of architecture make? Make it still show th e promotion in the engineering? Is it still run under high backing? This thesis attempts to consider upon these issues and to get on a solution on how a contemporaneous synagogue should look like.IntroductionIn Hinduism TEMPLE ( mandir ) is a body structure that houses the Gods ( Encyclopaedia ) . It was designed to be used as a focal point for all facets of life, viz. , spiritual, cultural, educational and societal. It helps a visitant to exceed from his universe so that he connects with the supreme authorization, the GOD. They argon to a fault taken as topographic points of enlightenment and release. Hence the rules of planing temples were derived maintaining everything in head.Initially the temple did work the manner it was designed to be.A piece of architecture is said to reflect the clip and the type of society to which it belongs. There is a alteration in everything well-nigh us. We started populating and working in multi floor flats with glass frontages go forthing behin d the huts and cottages. But a considerable alteration in temples is non witnessed. After the schooling of the temple typology, subsequently was merely imitation or embroidery.In existent universe of architectural building, temples were built by imitation one coevals copying the predecessor or one challenger designer, but ever with some minor alterations to maintain client intricacy alive. ( Oijevaar, 2007 )IMPORTANCE OF TEMPLE IN THE PASTA Temple was one time the almost of import edifice in the society. It proved to be the reverent power, the tallest edifice in the society. The male monarch paid backing to the building of it. It in any case symbolised the power and profusion of the land. Hence, a immense land was allocated and a immense sum of money was commissioned in the building. Lot of Masons, applied scientists, sculpturers and laborers were engaged in its design and executing.The forge of a temple was a large carnival which continued over old ages depending on the hugen ess of the temple. There are temples that were built over the reins of cardinal to three dynasties.The devising of temple was besides a manner of employment in the land.DESIGN DERIVATIONTemples mark the passage of the Vedic faith into Hinduism. The impression of symbolizing everything of import with a human figure and devising graven images to idolize them conduct to the outgrowth of a TEMPLE.Initially the typology was inspired from the Buddhist architecture. The first singular temple, the Durga Temple at Aiholi was said to be a chaitya hall with a peep on the top. The impression of undermine in a mountain was imitated by the designers of that period which led to the development of an interior sanctum or garbha griha, a topographic point where the graven image was placed. A pillared hall cognize as mandapa was designed in forepart of it so that people peck stand and idolize. Hence the initial temple was merely a edifice made as a reproduction of a hollow in a mountain with m erely two suites viz. garbha griha for the graven image and a mandapa for other activities severally. These were square suites ( square taken as a sanctum form harmonizing to vastu shastra ) covered with a slab above so that the fans are non disturbed by any external elements. The illustrations of such temples are found in assorted topographic points around Karnataka ( Aihole ) which was taken as the topographic point of experimentation for temple architecture.After the development of the basic computer political programme type in Aihole, now the job emerged in giving it a proper form so that it becomes a brilliant piece of architecture so that it overpowers the society. Hence the guide of a ascendant characteristic in the edifice emerged which subsequently gave rise to a perpendicular shrine or shikara. In initial illustrations one can detect shikara merely on the garbha griha with a level roof on the mandapa but in class of clip the level roof on mandapa was besides replaced by a shikara ( smaller than that on the garbha griha ) . Slowly the priest started populating following to the temple, the school ( Veda patashala ) where younger male childs were taught Vedas besides became a map of the temple which led to the development of to a greater extent figure of little suites around the temple. Besides the maps like amusement in footings of dance or/and music public presentations for God, the topographic point to feed people with the prasadam led to development of more figure of mandapas. The temple with its mandapas, other little divinities ( by and large somehow related to the chief god ) , pundits house, Veda patashala, temple armored combat vehicle, etc. came to be cognize as temple composite. Finally a immense wall was built around it to vindication the topographic point allotted to temple with an entryway besides known as gopuram.Besides the temples were developed in a manner that it gives a optic banquet to the visitant come ining it so that he e nters into a various universe mentally. This is done by planing the insides of temple and adorning them with sculptures, pictures and letterings from assorted books like bagawadgita, Ramayana, etc.though the development seemed to be sincerely common all over the state, the facet of regionalism has played an of import function in the development of a temples design. Hence many differences have been noticed in the assorted temples of distinguishable parts. One known as the north Indian or the Nagara had a opposite attack of planing compared to the 1 of South Indian or the Dravidian. Still the indispensable characteristics of design viz. garbha griha, mandapa, shikara remain to be present in both the adroitness though they appeared otherwise.FootingVimana/ Prasada/ ShrineThe shrine proper is termed asVimana( measured out ) in the southern context, the northern equivalent bePrasada( castle literally place of the immortal ) ( Hardy, 2007 ) .It contains a sanctum,garbha griha,nor mally square. While some early shrines seem to hold been level roof, aNagaraorDravidashrine has a superstructure as an built-in portion. The inside of the ace construction is seldom accessible, and sometimes filled with solid and rubble. Shrines may be rectangular, apsidal, round or octangular. However thegarbha grihaby and large remains in square form, except for the rectangular shrines. Most of the programs are square or square generated giving importance to the four central waies. Generally square generated extraneous programs undergo maximal figure of projections and germinate towards a more marked cardinal accent.Garbha GrihaThe interior sanctum is known asgarbha griha.Thegarbha grihais a little dark room in which the graven image is placed. Derived from the construct of cave in a mountain .It is by and large square or derivative of square in form. Not accessible for general public, private infinite of God.Mandapa/Jagmohana totally the shrines have a porch which allows people o r the god retainers to transport out their activities known asmandapa. Amandapamight be a closed one or an clear porch. The closedmandapasget light through the door ways. The figure of room accesss to themandapamay change from one to three. In add-on to it the thick walls ofmandapashold bright holes of rock traceries as Windowss for the visible beam of light to perforate interior. Sometimes light pouches are besides given in the roof of the construction.The visible radiation entered here reflects from the floor and reaches the ceiling making a Godhead consequence inside the mandapa. Hence the ceilings are carved in most of the mandapas. Themandapaswere constructed in station and beam building merely copying the woody architecture that existed before. The distance between the columns depended on the length of the rock which itself is dependent on the class and distance of the prey. Spans barely exceeded 2.5m.The initialmandapas( 6Thursday-7Thursdaycenturies ) had level roofs wher e a rock was placed out as a ceiling with a few carvings from indoors so as to make a sophisticated consequence. From 8Thursdaycentury onwards the mandapas started reflecting the shrine itself though in a relatively smaller graduated table. A cardinal bay started ruling the program which besides acts as the axis.corbelled construction- the method of stepping swimming classs increasingly frontward to cover a infinite, prevented from tumbling by the weight of masonry pressing down at the rear- developed well from the 10Thursdaycentury ( Hardy, 2007 ) .Pradakshina pathaThe circumambulatory way one takes around the temple in a clockwise way is termed aspradakshina.Here the outside of the sanctum conveys the impression of an interior temple. For this particularly a way is built around the temple with rocks and this way is known aspradakshina patha.It is believed to be a frightened way. It is taken in clockwise way as suns way is clockwise.Natya mandapaIn ulterior clip there were a leg ion editions in a temple. The temple started developing more as a societal establishment therefore things like amusement besides became the portion of its rites. To go on these rites a different mandapa, by and large connected or a stand-alone construction in forepart of the jagmohana was built. This mandapa is known asnatya mandapa. There is a immense alteration in the manner thenatya mandapawas built when we compare fromlingarajtokonark. It has seen a immense development due to the addition of the undertaking size of it or backing.Bhog mandapaAmandapawas besides designed in the later temples where people can sit and hold theprasadamof the temple. Basically they are pillared halls with attractively carved pillars where people sit and eat.Bhogsignificanceprasadamis how the get wind of it has been arrived. This is non normally found in big figure of temples. A characteristic nowadays in developedNagaratemples fromlingarajtopuri. It disappeared afterpuriinkonark.GopuramThe entryway gateway of a temple is known asgopuram. It was ab initio a grade able construction, smaller than the shrine proper to tag the entryway to a temple. Over clip it evolved to be the most of import construction and hence its size increased. The tallest and the most brilliantgopuramsare seen inmeenakshitempleMadurai, where thegopuramexpressions like commanding the nature around.Gopuramsare by and large found inDravidiantemples. Coming toNagaratemples, agopuramwas found inmukteswar, but in farther development it merely disappeared.NAGARAThis typology is fundamentally defined to possess curvilineal steeples with square programs. After the experimentation of the basic design in Aihole, the farther development of this typology happened in Odisha near Bhubaneswar.Bhubaneswar became the experimentation land. The first noteworthy temple here is known asparasurameswar,a temple devoted for the GodShivabuilt in 7Thursdaycentury AD. The temple has a level roofed rectangular pillared hall known asj agmohanaattached to atri-rathadeul( sanctum ) , which carried a chunky heavy- shoulderedshikara.The carvings are known for their appeal and inactive volume ( ASI ) .Following remark-able development is marked by the temple of mukteswara, built in 10Thursdaycentury AD with the debut of a gopuram and a boundary wall to the temple. Mukteswara is defines as a dream realised in sandstone ( Ganguly, 1961 ) , a treasure in Odishan architecture ( ASI ) . Elegantly decorated from top to bottom it is designed with a low heighted boundary wall and an entrywaytorana. This temple is known for its sculptural beauty and besides its archeological promotion. From the level roof over theJagmohana it is developed into a pyramidic deul. This was achieved by little corbelling of the rocks, yet it was an achievement thought of the clip it was designed. The deul is pancha ratha on program and stands on a low platform. The peda deul ( pyramidic shikara ) has two latticed Windowss on north and South, where the outer most portion of the window depicts humourous scenes of a monkeys life. The ceiling of jagmohana is intentionally carved in the signifier of a blown Nelumbo nucifera.The pillars of this temple are really much noteworthy. The debut of serpent pillars, alleviation figures and statuettes,gaja simhason pilasters was all new. Thetorana, known asmakara toranahas two crocodiles caputs both towards two different sides and their dress suits run intoing each other. The carvings of different goddess besides present on it. The cellar of the pillars back uping the arch, square in subdivision contains on each face a illumination temple flanked at the top bygaja simhas. The sixteen- sided shafts consist each of four blocks of rock of which the topmost has cringles of pearl strings hanging down from the oral cavities of row ofkritti mukhasabove.The following temple that marked a singular development is the temple of Raja- Rani. Though it went a small off in the development procedure, it s till has its ain part in the development of Nagara typology. The sound Shiva temples end with the name of ishwar ex. Parasurameswar, mukteswara, etc. there is a narrative behind the name of this temple. This temple was expected to be a pleasance compensate for the male monarch and the queen as the graven image is losing but M.M.Ganguly justly rejects it by speaking about the absence of the stallss, out houses, etc. The name Raja-Rani has been derived from really all right grain xanthous sandstone known as Raja Rani in common parlance ( Ganguly, 1961 ) .Due to the missing of the divinity inside the temple, there are still confusions if the temple was dedicated to lord Shiva or Godhead Vishnu. The subsequently milepost in development, the temple of Ananth Vasudev being a Vaishnavite temple and on the scrutiny khura pristha or the upper pedestal carved as it is with the petals of Nelumbo nucifera it appears that the temple was meant for being dedicated to Vishnu ( Ganguly, 1961 ) . Hence there is no verification on the divinity of this temple. The torana that appeared in mukteswara was lost by the clip Raja Rani was made. There is non much difference in the program signifier. The deul is a pancha ratha program that stands on a certain pedestal.In line following is theVaishnavitetemple, the temple of Vishnu in the signifier of lord Krishna known asAnanth Vasudev. Here two newmandapashave seen to be emerged in the regular program signifier. By so the function of temple in a society has drastically increased. The more now became more of a societal establishment instead than merely a spiritual topographic point. Hence the maps like amusement, contribution, etc. have come into the temple premise increasing the graduated table of the temple and giving rise to thenatyaandBhog mandapas. All thesemandapaswere covered by a pyramidaldeul ( pida deul ), except for therekha deulon thegarbha griha.Rekha deulis tallest of all with diminishing tallness of eachdeulin order.In programLingarajtemple was really similar toAnanth Vasudevbut it is ashaivitetemple. The program signifier has evolved to the proper extent inAnanth Vasudevand as clip passed the hugeness of the temple increased.Lingarajis the most noteworthy temple all over Odisha. It stands a mid of a legion little shrines. LikeAnanth Vasudevit has a three Chamberss frontal portion consisting ofjagmohana,natya mandapaandBhog mandapa. There are clear groundss that the other threemandapasare ulterior add-on to the bing construction though there is a continuance of sculptures found.Switching from Bhubaneswar the following singular temple was built in puri normally known asJagannath mandir.For the first clip a temple was designed in the signifier of a chariot. Chariot being the vehicle of God, the temples besides have taken the signifier of a chariot. This temple has a garbha griha, jagmohana, natya and Bhog mandapas placed on a ratha. The ratha was fundamentally a raised platform with wheels carved on it. The graduated table of the temple was immense compared to Lingaraj, though the program signifier remained the same. A composite was designed for it with boundary walls and a proper entryway manner was provided. Inside the complex were legion little shrines dedicated to different Gods along with the chief shrine.Konark temple defined as the black pagoda ( Behra, 2007 ) is situated in Konark, a topographic point near Bhubaneswar. The graduated table of the temple is really immense compared to the remainder of the edifices of that epoch. It is considered as one of the best in footings of technological promotion of that clip. Coming to the program signifier, this temples signifier is a small different compared to the Jagannath mandir, though it is besides designed to be a chariot. A chariot of the Sun God which had 12 braces of wheels carved out on its pedestal. Over the chariot are the garbha griha and the jagmohana. A natya mandapa remains to be a standalone construction in the c omposite. The complex contains other smaller shrines along with the chief shrine.All these temples represented the clip in which they were built. They represented the society, the profusion of the land, and the technological promotion of that clip which is non precisely what the temples of day-to twenty-four hours represent.Further I would wish to travel through the development in Dravidian typology, refer to the designing of temples today and there relation with society and engineering and would wish to stop with the parametric quantities required in planing a modern-day temple.MentionsOnline lexicon ( hypertext transfer protocol //www.thefreedictionary.com/Temple )Oijevaar K.J, September 2007, The South Indian Hindu temple constructing design system on the architecture of shilpa shastra and the Dravidian manner, Delft University of engineering, Netherlands, pg.4Karuna Sagar Behra, 1993, Temples of Orissa, Orissa sahitya academyKrishna Chandra Panigrahi, 1961, archaeologic remains at Bhubaneswar, Kitab Mahal, pg.87-101Adam Hardy, 2007, The temple architecture of India, John Willey and Sons ltd. Britain, pg.90-105Karuna Sagar Behra, 2005, Konark The Black Pagoda, Publications Division, Ministry of Information & A Broadcasting, Government of India

Liberalism and Nationalism

In the late 18th and 19th centuries there where two ideologies that was fueling the revolutions during this time. These two ideologies are liberalism and nationalism. Liberalism is a whim in gradual companionable progress by changing laws, rather than by revolution. It is also sated to be the belief that people should have a dish of political and individual freedom. Nationalism is the desire for political independence of people who feel they are historically or culturally a separate convention within a country.It is often associated with the belief that a particular nation is better than any other nation, and in this case is often used presentation disapproval. Liberalism first became a powerful force in the Age of Enlightenment. In the 19th century liberal governments was established in many nations across Europe, Latin America, and North America. Liberal power increased further in the 20th century, when liberal democracies triumphed in two world wars and survived major ideolo gical challenges from fascism and communism.The term nationalism was coined by Johann Gottfried Herder (nationalismus) during the late 1770s. Where Nationalism emerged from is difficult to determine, but its development is closely related to that of the modern state and the push for popular sovereignty that came to a head with the French Revolution and the American Revolution in the late 18th century. Since that time, nationalism has become one of the most significant political and social forces in history. Other forms of nationalism are revolutionary, calling for the establishment of an independent state as a homeland for an ethnic underclass.

RIWT TASK1 Renaissance and Middle Ages

Incessant and centre of attention Ages Western Governors University Abstract This paper will seek two periods of artifice The metempsychosis and The Middle Ages. For this paper I will describe the characteristics and styles of both periods, and the social conditions that influenced each period. I will also comparison and contrast the characteristics and styles of both periods. I will then compare and contrast specific artworks from each period of time. Due to the fact The Middle Ages came first in business relationship, they will also come first in this paper.To start, I will talk about the characteristics and styles of The Middle Ages and the social conditions that influenced them. The Middle Ages were a period of history that occurred from 400 to 1400 A. D. Middle Age art had many characteristics in common, some of these are religious subject matter, stiff figures that showed small-scale vogue, and the faces were serious and had little to no emotion in them. Also important f igures of a piece were normally bigger to show importance, they were two dimensional, and the backgrounds were usually one color.As with many early art periods, religion was the main subject matter in art (De Razor, 2013). As this tenement shows, religion was the main influencing social condition of the time. This is extremely present when we explore at most of the workmans of the time were monks. These artists would rarely sign their name to the artworks because the art was made to honor god or kings. The artist who made the art was of little importance (Limited, 2001). This is one aspect of the Middle Ages that was extremely different than the Renaissance. The next period, the Renaissance, is probably the most famous period of art in history.The Renaissance occurred skillful after the Middle Ages, from 1400 to 1600 A. D. Some of the characteristics of Renaissance art are religious and non-religious themes, movement in the figures and emotion in the faces, and reflected a great interest in nature (De Razor, 2013). The backgrounds also showed perspective and were three-dimensional and life- ilk. The main social condition that influenced art of the time was money, or the ability for the slopped to keep their wealth. For the first time, the wealthy were able to flaunt their art because they werent afraid to have it stolen from them.Artists could now make a profitable living from their art. This allowed artists to branch out from the traditional religious painting. This is what direct to the new characteristics that came out in the Renaissance period. Next, I will compare and contrast the two periods. The Renaissance was extremely different from the Middle Ages in the characteristics the periods showed. The Renaissance was all about the artist and what he wanted, whereas the Middle Ages were more about the people it was being made for and the subject matter being depicted.The characteristics of the Middle Ages were as followed religious subject matter, impor tant figures are shown as larger than the people around them, figures re stiff with emotionless faces, the paintings were flat and two-dimensional, and the backgrounds were usually one square color. These are almost completely different than characteristics of Renaissance are and here are some examples scenes were religious and non-religious, figures were lifelike and three-dimensional, bodies looked active and were shown moving, faces showed emotion, paintings were balanced and symmetrical, and the backgrounds showed perspective.It almost looks like artists of the Renaissance were revolting against art of the Middle Ages. Works from these periods that give a good example of the contrasting styles are The Madonna and Child in stateliness Surrounded by Angels, done in the middle ages, and The Primeval, done during the Renaissance. The Madonna and Child in Majesty Surrounded by Angels was completed by artist name Cambium between 1280 to 1302 A. D. (Depending & HTHabut, 2007). In the painting, Marry and baby Jesus are surrounded by a group of angels.The middle figure of Marry is often larger than the angels. The faces of the figures are stoic and the figures show no sense of movement. The background is also done completely in the color gold. These are characteristics all stick out of the Middle Ages. The Primeval was made in 1482 by a famous Renaissance artist by the name of Botanical (Capacities, 1998). The painting is of pagan gods in a walled garden. Compared to Madonna and Child in Majesty Surrounded by Angels, the figures are all the same size and show a sense of movement and emotion.Also the characters are three-dimensional and life-like. The background is also very different, as it shows a nature scene of what appears to be a walled garden. From the analysis of these two works of art, it is flaccid to see the differing styles of the periods. In conclusion, the Renaissance and Middle Ages are two early art periods. The Renaissance style was almost a re action against the style of the Middle Ages and because of this are very different.

She Dwelt Among Untrodden Ways

The poesy She Dwelt Among the Untrodden Ways use the elements of theme, metaphors, and persona to draw the charge of the reader. They in any case show the intent and feelings that the author wanted to show in his writings. It was written by William Wordsworth who has been cognise for his style of romance and nature. For Wordsworth, passion in poetry is not merely the subject of a poem but also the means of its expression and its resultant effect (Robinson, 2010, Para 1).Each one contributes to the other to kind a very sentimental and romantic style of poetry. The theme of this poem is about the love for a woman that he never pursued. He speaks highly of this woman for her kayo, and how she stood out from all others. He also never really speaks about ever being with her or even talking to her. In the snuff it four lines he speaks of her death and how she was unknown to many. This leads to believe that no one would miss her as practically as he would.I do not think it is so muc h lust as it was perplexity for this unrecognized beauty, so he admired a beautiful woman that he never in truth pursues until it was too late. The theme sets the mood for whom and what he is writing about when reading the poem. If this theme is taken into opinion while reading it the reader can see this secret admirer. The reader, per say, could imagine a man who passes by daily seeing this poor maid or farm girl, who know one really acknowledges, and sees the beauty in her. But before he can pursue her it is too late, she has already passed away.

Breathless Reaction Paper Essay

Katherine Paler- Rivera According to the many crafticles and get hold of business relationship that I read, this is the first feature film directed by Jean- Luc Godard who was considered the influencial director that started the French New Wave. And establish on our lectures, what makes the French New Wave famous was the technique like jumpcuts, shooting on location, exploitation handheld cameras, loose narrative form or improvised communion. Godard also roles the history of cinema art and music. He also includes pictures in posters of famous artists like Picasso and Renoir women.The music in the soundtrack also includes Mozarts clarinet concerto and French pop radio. The entire story started when the character of Michel Poiccard which Jean Paul Belmondo portrays, has stolen a car. While he was driving force he passed by two hitch hikers and decides to decline for the thought they were far too ugly for him. therefore suddenly, he recognize that the cops was behind him. He h id on the side of the lane. Thinking he got past he feels relieved. But suddenly a cop found him. He was shocked and unconsciously because of his instinct killed the cop.It was non shown how he shot the cop, it was suggested because the next shooting, the cop falls down in the bushes. Then he runs away in an open field. In Paris, he called up somebody on the phone only if no one is answering. Then he bought a newspaper from a boy in a bicyle, give away it a bit thusly head to an apartment employee asking for that somebody. He just took the keys when the man was not flavor. Next scene he was inside the room. He just had a quick time in the wash room to freshen up. He was looking for money in the drawer but he was disappointed. He took a newspaper, read a bit then rubs in in his shoes.Then a some miss opens the door and let him in. The room was full of posters of girls. He was asking for money. While the girl was changing, Michel easily took the money in her wallet. Then in t he next scene he was on the streets looking for a girl. It was Patricia Franchini who was portrayed by Jean Seberg. She was studying journalism whom he had met in Nice a few weeks earlier. She was selling New York Herald Tribune. Michel was having a conversation with him somewhat what had happen in their anticipate in Nice, his women and their plans. He asks for a copy of the newspaper but return it once he realized it had no horoscope.They were planning to see each other on the same same street when the sidereal day ends. When they parted, he saw a newspaper stand, bought a copy. Patricia rushed through him and gave him a quick pick up on the cheek. Right then and there I observed that these two were an item. In the building where he got inside, he was looking for a guy whiz named Tolmachov.. They talked virtually certain guys common to them. Then his friend handed him an envelope which he was not please. He was given a certain phone shape that he called. Then he bid goodbye . Two gentlemen came inside the building, the well-favoredger man I knew was an inspector.He was asking for Michel or a certain other name. At first Tomalchov denied he saw Michel but they were busted when a girl passed by and the detective asked her if he saw Tomalchov with a man 5 minutes ago. He was also reminded that accessory of a murder is a crime. I reclaim Michels character rude, proud, dishonest and self centered. He likes to have everything easy without trying to ferment on it. Examples atomic number 18 the cars he stolen, the man he beat up in the comfort room so he can have money. I dont think the respect Patricia. He uses people and loves to use the word louse. He al approximately always has a cigarette on her mouth which makes me annoyed. both(prenominal) critic said he made it sexy but I dont come it appealing. As usual he always has a newspaper but I dont think he paid for it. He wore sunglassed even if its late in the later onnoon which I find truly absurd. P atricias character gets into my nerve. I hate movies that shows women they are like a thing to be used. I dont like if someone used bad words to a woman. Good for him that he told the police about Michel. The background music also bores me. They keep on using it again and again. Except for the classical music they played when they were inside Patricias room.There was also this scene when Patricia was interviewing a man alongside other journalist. When she asked Whats your greatest ambiton? The man replied, To become immortal and then die. Patricia took off her sunglasses, think deeply and face the camera as if connecting to the viewers. In the scene where he called the cops about Michel, she even talked to him hear to heart. She love him thats why she gave him away which made him furious. According to Wikipedia, Godard envisaged Breathless as a reportage (documentary), and asked the Cinematographer Raoul Coutard to shoot the entire film on a hand- held camera, with next to no lig hting.In order to shoot under low light levels, Coutard had to use liford HPS film, which was not available as motion picture film stock at the time. He therefore took 18 metre lengths of HPS film sold for 35mm still cameras and spliced them together to 120 metre rolls. During development he pushed the negative one keep from 400 ASA to 800 ASA. The size of the sprocket holes for motion picture film and the Cameflex camera was the only camera that would work for the film used. The production was filmed on location in Paris during the months of August and September in 1959, using an Eclair Cameflex.Almost the whole film had to be dubbed in post- production because of the noisiness of the Cameflex camera and because the Cameflex was incapable of synchronized sound. Filming began in August 17, 1959. Godard met his crew at the Notre Dame cafe near the Hotel de suede cloth and shot for two hours until he ran out of ideas. Coutard has stated that the film was virtually improvised on t he spot, with Godard write lines of dialogue in an exercise book that no one else was allowed to look at. Godard would give the lines to Belmondo and Seberg while having a few brief rehearsals on scenes involved, then filming them.No permission was received to shoot the filmin its motley locations (mainly the side streets and boulevards of Paris) either, adding the spontaneous feel that Godard was aiming for. However all locations were picked out before shooting began and Assistant music director Pierre Rissient has described the shoot very organized. Actor Richard Balducci has stated that shooting days ranged from 15 minutes to 12 hours, depending on how many ideas Godard had that day. Producer Georges de Beauregard wrote a letter to the entire crew complaining about the erratic shooting schedule.Coutard claims that on a day that Godard had called in sick de Beauregard bumped into the director at a cafe and the two got into a fist fight. Godard shot most of the film chronologic ally, with the exception of the first sequence which was shot towards the end of the shoot. Filming at the Hotel de Suede for the lengthy bedroom scene between Michel and Patricia include minimal crew and no lights. This location was difficult to secure, but Godard was determined to shoot there after having lives at the hotel after returning from South America in the early 1950s.Instead of renting a dolly with complicated and time- consuming tracks to lay, Godard and Coutard rented a wheelchair for the film that Godard often pushed himself. For certain street scenes Coutard would hide in a postal cart with a hole in it for the lens and stamped packages piled on top of Coutard. shaft lasted 23 days and ended on September 12, 1959. The final scene where Michel is shot in the street was filmed on the rue Campagne- Premiere in Paris. It left me hanging where Michel was shoot and Patricai catched up with the detective.Their dialogue had me sentiment what was the meaning of their conv ersation especially the word louse. In my research it means a plural of lice, a wingless usually flattened blood sucking insect parasitic on warm- blooded animals or a person who has a nasty or unethical character underserving of respect. Michel for me is the big louse Frankly speaking I was not really into the film. The very first time I watched it, it was all in French with no subtitles. I tried myself to be interested with it but I just found myself bored.Good thing our teacher shared a copy with subtitle. Being a student I was diligent in all the dialougues and scenes. I was carefully observing the techniques that Ive drive in French New Wave. I find it fascinating that during that time, Godard was a young director who was thinking outside the box. I love the confidence and the guts he puts into his film. He was even part of the film. So I tried to know him more. His most influential innovations was to design shots that seem astonishingly flat. He is the most widely imitated di rector of the entire post war era.

Irish People and Father Flynn

In align to answer the broad question, the term chance whollyow be crushd in the context of the book of factss of the texts and in the possibility for their personal growth and opportunity for deepen, be it spiritual, physical or emotional. The essay leave alone focus thematically on four chosen texts James Joyces The Sisters and Langston Hughes poems I, too, New Yorkers and Harlem. Firstly this essay will analyse how the metropolis of Dublin represented in The Sisters is shown, through Joyces literary devices, to both(prenominal) offer and throttle possibility for each of its central characters.Key divisions identified will then be used as a basis for further depth psychology of how these themes are more widely represented within the selected New York poems to every confirm or refute Lehans statement that The city both offers and detainricts possibility. Textual analysis of The Sisters reveals numerous literary devices that explicate the theme of the repression of possi bility by the city of its people.Throughout, Joyce uses symbolism, metaphors, and ellipsis to emphasise his themes whilst allowing the proofreader to infer its meanings without the need to describe them explicitly. The italicised words paralysis, gnomon and simony (page 1) is hotshot such technique and at one time underscores the physical, spiritual and religious restrictions found within the figment that Dub forcers symbolises as a paralysis (p1) of the city and its people.The storys young, intelligent, and sensitive (unnamed) protagonist comes to experience first-hand the reality of paralysis and death he achieves his desire to ensure upon (p1) both the physical paralysis and death of Father Flynn, with whom he was great friends (p2) and the more subtle mental paralysis of those well-nigh him his Aunt, Uncle Jack, Eliza and Nanny Flynn and Mr Cotter. The story shows that the Dublin adults are mentally immobilised metaphorically paralysed, by their conformation to the conv entions of their city lives, for them, the beliefs of the Irish church is a given.Eliza, Cotter and the church men consider Flynn and not the church to be the cause of his predicament the duties of the non-Christian priesthood was too often for him (p9). They appear unable to acknowledge the truth of a priest nearly smothitherd (p4) by his understanding of the demands of his and their- church. The perceptive boy, finds the adults surrounding him tiresome (p1) and notices how Nannie Flynns dodge was hooked clumsily (p6).His judgemental and sometimes precocious style seems at times somewhat harsh the gray-headed womans mutterings distracted me (p6) and his character obviously reflects the conscientious nature of Father Flynn. The friendship mingled with this fatherless boy and the priest also offered heavy possibilities for growth to our protagonist, he was taught a great come upon out (p2) such as how to pronounce Latin properly, t white-haired stories about Napoleon Bonap arte and was questioned until he could make no answer (p6).This education, when contrasted to the principle of education described by his Uncle as a cold bathing tub (p2), is something that, without Father Flynn, the boy might not commence had access to. The question of whether, in the sensation of emancipation from (p4)Flynns death, the boy takes up this possibility for change or succumbs to the paralysis caused by the restrictions of the city is one which Joyce leaves unanswered. In the case of Father Flynn the city of Dublin both offered and restricted possibility.From a lower screen out upbringing in Irishtown (p9) Flynn was able to travel to, and be educated in, the Irish college in Rome (p5). only once he returned to the city and took up his post, he became the disappointed (p9), Father Flynn who was paralysed by his too scrupulous (p9) nature. Perhaps this is a reference to the potentially paralysing psychological disorder scrupulosity which would explain his nervous (p1 0) disposition and his failed attempts to fulfill his office represented by the symbolic chalice that contained nothing (p9) and the idle chalice (p10) he broadly speaking retained (p6) in death.The storys namesakes, the Flynn sisters, were perhaps the most restricted by their Dublin lives. Flynns economically and socially imp everywhereished siblings lived with him in the unassuming shop, registered under the vague name of Drapery (p3) have been forced to line up the debilitating legacy of a truculent (p6) defector whose fortunes once took him to college in Rome. Their neediness of education becomes apparent through Elizas malapropisms freemans General(p8) and rheumatic wheels (p9) and the fact they persevere unmarried is made clear through the address of Miss Flynn (p8).The sacrifices the sisters made for their cronys spiritedness history within the Irish church, is clearly represented by the symbolic confabulation of sherry and cream crackers when they receive the boy an d his Aunt into the death-room, all highlight the sacrifices they have made. Joyce does not veil his opinion that the Catholic church building is responsible for a large portion of Dubliners paralysis of will and also hints at other malefactor England. The death notice on the door of the shop on Great Britain Street (p3) states that the priest died on 1st July 1895.This betrothal coincides with the Battle of the Boyne (1690) in which Catholic supporters of James II were defeat by William III in a defeat that brought death to the Irish hopes for national and religious freedom. (Walzl, 1965, p45) . The date is also that of the Feast of the Most Precious Blood which is symbolic of Father Flynn, his strokes, the broken chalice and the communion served in the death-room. This analysis has demonstrated a number of themes in The Sisters that restrict (paralyse) the possibility of its characters growth, and fewer that exhibit the offering.The paralysis of its characters resolution for c hange, caused by the restrictions of the city, is a theme that is also echoed throughout the rest of Dubliners. Joyce presents the city as an ever present channel of poverty and inaction (p. 35) which often leads to a life of commonplace sacrifices closing in concluding craziness (p. 33). Trapped by poverty and political and religious repression, Joyces citizens cannot summonthe hope or energy that Gallaherfrom A Little Cloud did, to revolt against the dull inelegance of the city (p. 68). However, Joyces portrait of Dublin is not entirely bleak.Joyce could simply have condemned Dublin, asGallaherdoes, or followed the example of Duffy, who, in A Painful Case, seeks refuge in brittle, lonely seclusion. still Joyce chose the more challenging course of confronting and judge the loss of the dear in dear, dirty Dublin. (p70) The citys ability to supress its citizens hope of, or will to change, is something that it is clear, the paralysed characters of The Sisters had experienced, and it is this theme that this essay will now explore further, in an attempt to draw conclusions as to the hardness of Lehans statement.The chosen Langston Hughes poems I, too, Harlem and New Yorkers display continuity of the theme of paralysis through the restriction of a city on its citizens although in differing ways and to differing extents. Langston Hughes poem, I, too, is a poem whose main character is in accomplish contrast to the those of Joyce. Hughes positions the readers to feel the emotions of guilt and sympathy by applying his personal narration and allows the readers to recognise the inequality of the darker brother who is sent to eat in the kitchen /when company comes (lines 3-4).The isolation of the darker brother, his presence an embarrassment to the people around him, serves to anger and motivate his determination for change that is so differing to that of Joyces Dublin characters. When he ironically states, But I laugh,/And eat well,/ And grow strong (5-7) the voca lizer is making clear his determination to utilise raze the worst situation as an opportunity for growth. Hughes use of humour and irony demonstrates this positivity and certainty of change for the future which is in complete contrast to that of Joyces characters.The physical symmetry of the anthem- similar poem centres around the line tomorrow (8) and seems to gain momentum and passion, as he defiantly promises white America that he will not be spoken for Tomorrow, /Ill be at the table/ when company comes. / nobodyll resist say to me,/ eat in the kitchen theyll see how beautiful I am (8-16). Hughes positions the reader to feel both sympathy and admiration in the statement, and be ashamed (17).The word beautiful seemingly symbolises both the speakers skin colour and his cultural heritage, his pride demonstrating that he does not want to change himself so the city will accept him, but for the white city to awake from its own paralysis and to actively accept change by valuing their separate and distinctive black culture, establishing that he, acting as a model for the rest of his culture, is as part of the city as I he too am is America (18).The theme of paralysis is also present in Hughes poem Harlem albeit in different way to that of I, too. The speakers tone of disdain towards the city is instantly clear through the powerful imagery of it being find on the edge of hell (line 1). This is then compounded by the frequent punctuation and repetition of old (3-5), successfully portraying the tedium and hopelessness that it is clear the speaker feels about the situation.The narrative uses the term we suggesting that, equal I, too, that the speaker is not just speaking as himself but acting as a phonate for a wider, black culture. When he speaks of the price increase of sugar, bread and the new tax on cigarettes (11) he suggests political repression, when he speaks of the job they never could get/and cant have now/Because were coloured (13-15) he displays his embitterment towards the city and its reluctance to change. The feeling of hopelessness is carried through to the end of the poem, We remember. a solemn statement echoing the remembering of old lies (5) from the beginning and accurately portraying the sense of time passed over which they have been patient (5) despite what they told us before (5). The sense of hopelessness present within the speaker, and by association the African-American culture, is one that Hughes is suggesting has been gradually attained through their sacrifices for, and repression by, the city in which they live, much like that of Joyces Dublin upon his characters.The third poem which this essay will use to explore the validity of Lehans statement is that of New Yorkers. The first stanza opens introducing the male character as that of a native New Yorker I was born here (line 1), the internal rhyme of thats no lie, he said/right here beneath Gods sky (2-3) draws attention to the apparent need to reassure the fe male character that he was telling the truth, the implication being that they had been subject to front dishonesty.If, like in Hughes other 2 poems we assume that each voice represents the voice of their particular cultures we can infer a deeper meaning to the previous statement that the female voice who wasnt born here (4) represents the new immigrants, the statement therefore seemingly echoing the old lies seen in Hughes Harlem that promised of break-dance possibilities. where I come from/folks work hard/all their lives/ until they die/ and never own no parts/of earth nor sky(6-11) Hughes draws attention to her belief of the better possibilities that the city would offer and the fact that they were misguided, by his use f her believing she could own a piece of music of sky (11). The repetition of the word also serves to demonstrate the similarities between the sky of the place from which the immigrant originates and that of the citys despite her initial beliefs that the city w ould offer more Now whatve I got? (13). The following declaration of mania You (14) acts to convey that an unexpected possibility for emotional growth has been offered. However the hint of irony in the final line The same old spark perhaps implies that she has closed her mind to her original dreams of expanding possibilities, for what might be a temporary flame. In conclusion, Hughes poems, like The Sisters, all indicate the offering of, and restrictions on, the possibilities within a city and therefore confirm Lehans statement. Both authors, upon first glance, seemingly highlight more restrictions than opportunities. It is important to remember however, that as each city changes, so do the opportunities and restrictions offered, and at the time of writing, both cities were in a period of dramatic change, to which there is always resistance.At the conclusion of The Sisters we are left wondering how much of a characters plight is due to the citys restrictions Joyce so specifically illuminates, and how much is due to benignant qualities that transcend environment. Perhaps the lesson in both Joyces and Hughes work, is that a city is made up of private characters, and as long as its individuals remain backward-facing, without hope and closed to change, they will be paralysed from seeing the possibilities that the city has to offer them.Word Count 2186 Bibliography A230 Assignment Guide,( 2010) TMA 04, pass around University press Bremen, B (1984) He Was Too Scrupulous everlastingly A Re-Examination of Joyces The Sisters James Joyce Quarterly, Vol. 22, No. 1 pp. 55-66 Haslam, S & Asbee, S (2012) The Twentieth Century, Twentieth-Century Cities, Open University wish Haslam, S & Asbee, S (2012) The Twentieth Century, Readings for part 1, Open University Press James Joyce (2000 1914) Dubliners (with an introduction and notes by Terence Brown), Penguin Modern Classics, London, Penguin. Walzl, F (1965) The life chronology of the Dubliners , James Joyce Quart erley Websites A230-11J, Study Guide Week 26 Extra Resources, Milton Keynes, The Open University, http//learn. open. ac. uk/file. php/7066/ebook_a230_book3_pt1_chpt4_langston-hughes-poetry_l3. pdf (accessed 21st March 2012) http//us. penguingroup. com/static/rguides/us/dubliners. html

Accounting for Operational Activities: Illustrative Transactions and Financial Statements Answers

CHAPTER FIVE COST ESTIMATION Introduction When managers light up findings they need to compare the addresss (and bene conniptions) among alternative actions. In this chapter, we discuss how to estimate the termss required for decision making (Lanen, 2008). attainment purposes According to Lanen (2008), after completing Chapter 5 you should 1. Understand the reasons for estimating fixed and variable woos. 2. por feed constitute exploitation engineering estimates. 3. Estimate be using account synopsis. 4. Estimate be using statistical analysis. 5. give the results of degeneration go forthput. 6.Identify potential problems with reversal entropy. 7. Evaluate the prefers and disadvantages of alternative woo estimates. 8. (Appendix A) Use Microsoft jump to answer a infantile fixation analysis. 9. (Appendix B) Understand the mathematical congressship describing the learning phenomenon. Why Estimate follow? Managers make decisions and need to compare be and benefits among alternative actions. Good decision requires corking information near prices, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? understand thisFinancial StatementsGood decisions. You saw in Chapters 3 and 4 that good decisions require good information near monetary value. Cost estimates are important divisions in helping managers make decisions that add value to the company (Lanen, 2008). Learning verifiable One Understand the reasons for estimating fixed and variable lives The reasons for estimating fixed and variable costs The underlying idea in cost estimation is to estimate the relation in the midst of costs and the variables affecting costs, the cost drivers. We focus on the relation mingled with costs and one important variable that affect them action (Lanen, 2008).Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the strike distin ction for decision making. Costs behave as either fixed or variable (Lanen, 2008). frozen(p) costs are fixed in issue forth, variable costs vary in total. On a per- unit basis, fixed costs vary inversely with bodily process and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we function to estimate costs is interchangeable cost equation constitutional costs = fixed costs + variable cost per unit itemise of unitsT c = f + v x With a change in Activity In upshot Per Unit unflinching Cost Fixed Vary Variable Vary Fixed What Methods are use to Estimate Cost Behavior? troika general methods used to estimate the race surrounded by cost behavior and activity levels that are commonly used in practice Engineering estimates, Account analysis & statistical methods (Such as regression analysis) (Lanen, 2008). Results are likely to differ from method to method. Consequently, its a good idea to use to a greate r extent than one method so that results can be compared. These methods, therefore, should be go steadyn as ways to help management arrive at the trounce estimates possible.Their weakness and strengths require attention. Learning Objective Two Estimate costs using engineering estimates. Engineering Estimates Cost estimates are based on measuring and then pricing the work involved in a task. This method based on detailed plans and is frequently used for large projects or new products. This method often omits inefficiencies, such as down sequence for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved aim Rent Insurance cartridge clip Cost Advantages of engineering estimates Details each step required to perform an operation Permits comparison of other centers with similar operations Identifies strengths and weaknesses. Disadvantages of engineering estimates 1. Can be quite cost ly to use.Read also Recording General Fund Operating Budget and Operating TransactionsLearning Objective Three Estimate costs using account analysis. Account Analysis Estimating costs using account analysis involves a review of each account making up the total costs being analyze and identifying each cost as either fixed or variable, depending on the relation between the cost and some activity. Account analysis relies heavily on personal judgment. This method is often based on decision periods cost along and is subject to managers focusing on specific issues of the old period even though these might be unusual and infrequent(Lanen, 2008) .Example Account Analysis ( show up 5. 1) 3C Cost inclination Using Account Analysis Costs for 360 liven Hours Account Total Variable Cost Fixed Cost Office Rent $3,375 $1,375 $2,000 Utilities 310 100 210 Administration 3,386 186 3,200 Supplies 2,276 2,176 100 Training 666 316 350 Other 613 257 356 Total $10,626 $4,410 $6,216 Per Repai r Hour $12. 25 ($4,410 divided by 360 repair-hours) 3C Cost Estimation Using Account Analysis (Costs at 360 Repair-Hours. A unit is a repair- hour) Total costs = fixed costs + variable cost per unit number of unitsT c = f + v x $10,626 = $6,216 + $12. 25 (360) $10,626 = $6,216 + $$4,410 Costs at 520 Repair-Hours Total costs = fixed costs + variable cost per unit number of units Tc = $6,216 + $12. 25 520 Total costs = $6,216 + $ $6,370 $12,586 = $6,216 + $ $6,370 Advantage of Account Analysis 1. Managers and accountants are familiar with company operations and the way costs answer to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2.Decisions often have major stinting consequences for managers and accountants. Learning Objective Four Estimate costs using statistical analysis. The statistical analysis deals with some(prenominal) random and unusual events is to use several periods of operation or several locations as the bas is for estimating cost relations . We can do this by applying statistical theory, which allows for random events to be separated from the underlying relation between costs and activities. A statistical cost analysis analyzes costs within the pertinent say using statistics. Do you remember how we defined relevant run for? A relevant range is the range of activity where a cost estimate is valid.The relevant range for cost estimation is usually between the upper and lower limits of past activity levels for which data is available (Lanen, 2008). Example Overhead Costs for 3C ( Exhibit 5. 2) The following information is used byout this chapter Here we have the bang costs data for 3C for the last 15 months. Lets use this data to estimate costs using a statistical analysis. Month Overhead Costs Repair-Hours Month Overhead Costs Repair-Hours 1 $9,891 248 8 $10,345 344 2 $9,244 248 9 $11,217 448 3 $13,200 480 10 $13,269 544 4 $10,555 284 11 $10,830 340 5 $9,054 200 12 $12,607 412 6 $10,662 380 13 $10,871 384 7 $12,883 568 14 $12,816 404 15 $8,464 212 A. Scattergraph Plot of cost and activity levelsDoes it look like a descent exists between repair-hours and overhead costs? We will start with a scatter graph. A scatter graph is a plot of cost and activity levels. This gives us a visual representation of costs. Does it look like a birth exists between repair-hours and overhead cost? We use eye judgment to determine the intercept and careen of the byplay. Now we eyeball the scatter graph to determine the intercept and the slope of a line through the data points. Do you remember graphing our total cost in Chapter 3? Where the total cost line intercepts the horizontal or Y axis represents fixed cost. What we are saying is the intercept equals fixed costs. in any case read Current Liabilities and Payroll AccountingThe slope of the line represents the variable cost per unit. So we use eyeball judgment to determine fixed cost and variable cost per unit t o arrive at total cost for a given level of activity. As you can imagine, preparing an estimate on the basis of a scatter graph is subject to a high level of error. Consequently, scatter graphs are usually non used as the sole basis for cost estimates but to illustrate the relations between costs and activity and to point out any past data items that might be solidly out of line. B. High-Low Cost Estimation A method to estimate costs based on two cost observations, usually at the highest and lowest activity level.Although the high-low method allows a computation of estimates of the fixed and variable costs, it ignores near of the information available to the analyst. The high-low method uses two data points to estimate costs (Lanen, 2008). Another approach Equations V = Cost at highest activity Cost at lowest activity Highest activity Lowest activity F = Total cost at highest activity level V (Highest activity) Or F = Total cost at lowest activity level V (Lowest activity) Le ts put the be in the equations V = $12,883 $9,054 V = $10. 0/RH 568 200 F = Total cost at highest activity level V (Highest activity) F = $12,883 $10. 40 (568), F= $6,976 Or F = Total cost at lowest activity level V (Lowest activity) F = $9,054 $10. 40 (200) Rounding Difference C. Statistical Cost Estimation Using Regression Analysis Statistical procedure to determine the blood between variables High-Low Method Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. pic Regression AnalysisRegression statistically measures the relationship between two variables, activities and costs. Regression techniques are intentional to baffle a line that best fits a set of data points. In addition, regression techniques generate information that helps a manager determine how well the estimated regression equation describes the relations between costs and activities (Lanen, 2008). We recommend that users of r egression (1) fully understand the method and its limitations (2) specify the model, that is the hypothesized relation between costs and cost predictors (3) know the characteristics of the data being tested (4) examine a plot of the data .For 3C, repair-hours are the activities, the main(a) variable or predictor variable. In regression, the independent variable or predictor variable is set as the X term. An overhead cost is the dependent variable or Y term. What we are saying is overhead costs are dependent on repair-hours, or predicted by repair-hours. The Regression Equation Y = a + bX Y = Intercept + (Slope) X OH = Fixed costs + (V) Repair-hours You already know that an estimate for the costs at any given activity level can be computed using the equation TC = F + VX. The regression equation, Y= a + bX represents the cost equation.Y equals the intercept plus the slope times the number of units. When estimating overhead costs for 3C, total overhead costs equals fixed costs plus the variable cost per unit of repair-hours times the number of repair-hours. We leave the description of the computational details and theory to computer and statistics ladder we will focus on the use and interpretation of regression estimates. We describe the steps required to moderate regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five Interpret the results of regression yield. Interpreting Regression pic Interpreting regression output allows us to estimate total overhead costs.The intercept of 6,472 is total fixed costs and the coefficient, 12. 52, is the variable cost per repair-hours. Correlation coefficient R measures the linear relationship between variables. The closer R is to 1. 0 the closer the points are to the regression line. The closer R is to zero, the poorer the regression line (Lanen, 2008). Coefficient of determination R2 The square of the correlation coefficient. The proportion of the variation in the dependent varia ble (Y) explained by the independent variable(s)(X). T-Statistic The t-statistic is the value of the estimated coefficient, b, divided by its standard error. Generally, if it is over 2, then it is considered significant.If significant, the cost is NOT exclusively fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the aggregate R is called the correlation coefficient and measures the linear relationship between the independent and dependent variables. R Square, the square of the correlation cost efficient, determines and identifies the proportion of the variation in the dependent variable, in this case, overhead costs, that is explained by the independent variable, in this case, repair-hours. The Multiple R, the correlation coefficient, of . 91 tells us that a linear relationship does exist between repair-hours and overhead costs.The R Square, or coefficient of determination, tells us that 82. 8% of the changes in overhead costs can be explained by changes in repair-hours. Can you use this regression output to estimate overhead costs for 3C at 520 repair-hours? Multiple Regressions Multiple regressions are used when more than than one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more distinct results if 3C uses both repair hours and the cost of parts in hostel to predict the total cost. Lets look at this example. Predictors X1 Repair-hours X2 separate Cost 3C Cost Information Month Overhead Costs Repair-Hours ( X1) Parts ( X2) 1 $9,891 248 $1,065 2 $9,244 248 $1,452 3 $13,200 480 $3,500 4 $10,555 284 $1,568 5 $9,054 200 $1,544 6 $10,662 380 $1,222 7 $12,883 568 $2,986 8 $10,345 344 $1,841 9 $11,217 448 $1,654 10 $13,269 544 $2,100 11 $10,830 340 $1,245 12 $12,607 412 $2,700 13 $10,871 384 $2,200 14 $12,816 404 $3,110 15 $8,464 212 $ 752 In multiple regressions, the Adjusted R Square is the correlation coefficient squ ared and adjusted for the number of independent variables used to make the estimate. Reading this output tells us that 89% of the changes in overhead costs can be explained by changes in repair-hours and the cost of parts. Remember 82. % of the changes in overhead costs were explained when one independent variable, repair-hours, was used to estimate the costs. Can you use this regression output to estimate overhead costs for 520 repair-hours and $3,500 cost of parts? Learning Objective sixer Identify potential problems with regression data. Implementation Problems Its easy to be over confident when construe regression output. It all looks so official. But beware of some potential problems with regression data. We already discussed in earlier chapters that costs are curvilinear and cost estimations are only valid within the relevant range. Data may also include outliers and the relationships may be spurious. Lets talk a bit about each. Curvilinear costs Outliers Spurious relations Assumptions 1. Curvilinear costs Problem Attempting to fit a linear model to nonlinear data. Likely to occur near full-capacity. Solution Define a more limited relevant range (example from 25 75% capacity) or design a nonlinear model. If the cost function is curvilinear, then a linear model contains weaknesses. This generally occurs when the firm is at or near capacity. The leaner cost estimate understates the slope of the cost line in the ranges close capacity. This bunk is shown in exhibit 5. 5. 2. Outliers Problem Outlier moves the regression line.Solution Prepare a scatter-graph, analyze the graph and eliminate super unusual observations before running the regression. Because regression calculates the line that best fits the data points, observations that lie a significant distance away from the line could have an overwhelming effect on the regression estimate. Here we see the effect of one significant outlier. The computed regression line is a substantial distance from most of the points. The outlier moves the regression line. Please refer exhibit 5. 6. 3. Spurious or false relations Problem Using excessively many variables in the regression. For example, using direct labor to explain materials costs.Although the association is very high, actually both are driven by output. Solution Carefully analyze each variable and determine the relationship among all elements before using in the regression. 4. Assumptions Problem If the assumptions in the regression are not conform to then the regression is not reliable. Solution No clear solution. Limit time to help operate costs behavior remains constant, yet this causes the model to be weaker due to less data. Learning Objective Seven Evaluate the advantages and disadvantages of alternative cost estimation methods. Statistical Cost Estimation Advantages 1. Reliance on historical data is relatively inexpensive. 2.Computational tools allow for more data to be used than for non-statistical methods. Disadvantage s 1. Reliance on historical data may be the only readily available, cost-effective basis for estimating costs. 2. Analysts must be alert to cost-activity changes. Choosing an Estimation Method Each cost estimation method can yield a different estimate of the costs that are likely to result from a particular management decision. This underscores the advantage of using more than one method to arrive at a final estimate. Which method is the best? Management must weigh the cost-benefit related to each method (Lanen, 2008). Estimated manufacturing overhead with 520 repair-hours and $3,500 parts costs *.The more sophisticated methods yield more accurate cost estimates than the simple methods. Account Analysis = $12,586 High-Low = $12,384 Regression= $12,982 Multiple Regression= $13,588* Data Problems Missing data Outliers Allocated and discretionary costs Inflation Mismatched time periods No matter what method is used to estimate costs, the results are only as good as the data used. Coll ecting appropriate data is complicated by missing data, outliers, allocated and discretionary costs, inflation and mismatched time periods. Learning Objective Eight (Appendix A) Use Microsoft Excel to perform a regression analysis. Appendix A Microsoft as a ToolMany software programs exist to aid in do regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to slow generate a regression analysis. The analyst must be well schooled in regression in order to determine the meaning of the output Learning Objective Nine (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Learning Phenomenon Leaning phenomenon refers to the systematic relationship between the amount of experience in performing a task and the time required to perform it. The learning phenomenon means that the variable costs tend to decrease per unit as the volume increase. Example Unit Time to Produce Calculation of Time First Unit 100 hours (assumed) Second Unit 80 hours (80 percent x 100 hours fourthly Unit 64 hours (80 percent x 80 hours Eighth Unit 51. hours (80 percent x 64 hours Impact Causes the unit price to decrease as production increases. This implies a nonlinear model. Another element that can change the shape of the total cost curve is the notion of a learning phenomenon. As workers become more skilled they are able to produce more output per hour. This will uphold the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5 END crease WORK EXERCISE 5-25 A& B PROBLEM 5-47 -A& B REFERENCES Lanen , N. W. , Anderson ,W. Sh. & Maher ,W. M. ( 2008). Fundamentals of cost accounting. New York McGraw-Hill Irwin. pic