Illustrative Transactions and Financial Statements Answers Essay

Identify potential problems with regression data. 7. Evaluate the advantages and disadvantages of alternative cost estimates. 8. (Appendix A) Use Microsoft Excel to perform a regression analysis. 9. (Appendix B) Understand the mathematical relationship describing the learning phenomenon. Why Estimate Costs? Managers make decisions and need to compare costs and benefits among alternative actions. Good decision requires good information about costs, the better these estimates, the better the decision managers will make (Lanen, 2008).. Key Question What adds value to the firm? Good decisions. You saw in Chapters 3 and 4 that good decisions require good information about costs. Cost estimates are important elements in helping managers make decisions that add value to the company (Lanen, 2008). Learning Objective One: Understand the reasons for estimating fixed and variable costs The reasons for estimating fixed and variable costs The basic idea in cost estimation is to estimate the relation between costs and the variables affecting costs, the cost drivers. We focus on the relation between costs and one important variable that affect them: activity (Lanen, 2008). Basic Cost Behavior Patterns By now you understand the importance of cost behavior. Cost behavior is the key distinction for decision making. Costs behave as either fixed or variable (Lanen, 2008). Fixed costs are fixed in total, variable costs vary in total. On a per-unit basis, fixed costs vary inversely with activity and variable costs stay the same. Are you getting the idea? Cost behavior is critical for decision making. The formula that we use to estimate costs is similar cost equation: Total costs = fixed costs + {variable cost per unit} number of units T c = f + {v} x |With a change in Activity |In Total |Per Unit | |Fixed Cost |Fixed |Vary | |Variable |Vary |Fixed | What Methods are used to Estimate Cost Behavior? Three general methods used to estimate the relationship between 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, it’s a good idea to use more than one method so that results can be compared. These methods, therefore, should be seen as ways to help management arrive at the best 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 downtime for unscheduled maintenance, absenteeism and other miscellaneous random events that affect the entire firm (Lanen, 2008). Identify the activities involved Labor |Rent |Insurance |Time |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 expensive to use. Learning 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 analyzed 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 last period’s cost along and is subject to managers focusing on specific issues of the previous period even though these might be unusual and infrequent(Lanen, 2008) . Example: Account Analysis (Exhibit 5. 1) |3C Cost Estimation Using Account Analysis | |Costs for 360 Repair 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 Repair 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 units T 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 react to changes in activity levels. Disadvantages of Account Analysis 1. Managers and accountants may be biased. 2. Decisions often have major economic consequences for managers and accountants. Learning Objective Four: Estimate costs using statistical analysis. The statistical analysis deals with both random and unusual events is to use several periods of operation or several locations as the basis 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 relevant range using statistics. Do you remember how we defined relevant range? 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 throughout this chapter: Here we have the overhead costs data for 3C for the last 15 months. Let’s 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 levels Does it look like a relationship 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 relationship exists between repair-hours and overhead cost? We use â€Å"eyeball judgment† to determine the intercept and slope of the line. Now we â€Å"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. The slope of the line represents the variable cost per unit. So we use â€Å"eyeball judgment† to determine fixed cost and variable cost per unit to 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 not 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 significantly 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 most 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) Let’s put the numbers 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 relationship between variables Hi gh-Low Method: Uses two data points. Regression analysis Regression is a statistical procedure that uses all the data points to estimate costs. [pic] Regression Analysis Regression statistically measures the relationship between two variables, activities and costs. Regression techniques are designed to generate 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 regression (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 independent variable or predictor variable. In regression, the independent variable or predictor variable is identified 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 course; we will focus on the use and interpretation of regression estimates. We describe the steps required to obtain regression estimates using Microsoft Excel in Appendix A to this chapter. Learning Objective Five: Interpret the results of regression output. 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 â€Å"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 â€Å"R2† The square of the correlation coefficient. The proportion of the variation in the dependent variable (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 totally fixed. The significant level of the t-statistics is called the p-value. Continuing to interpret the regression output, the Multiple 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 one predictor (x) is needed to adequately predict the value (Lanen, 2008). For example, it might lead to more precise results if 3C uses both repair hours and the cost of parts in order to predict the total cost. Let’s look at this example. |Predictors: |X1: Repair-hours |X2: Parts 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 |$2,7 00 | |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 squared 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 Six: Identify potential problems with regression data. Implementation Problems It’s easy to be over confident when interpreting 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. Let’s 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 situation is shown in exhibit 5. 5. 2. Outliers Problem: Outlier moves the regression line. Solution: Prepare a scatter-graph, analyze the graph and eliminate highly 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 too 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 satisfied then the regression is not reliable. Solution: No clear solution. Limit time to help assure 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. Disadvantages 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. Collecting 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 Tool Many software programs exist to aid in performing regression analysis. In order to use Microsoft Excel, the Analysis Tool Pak must be installed. There are software packages that allow users to easily 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 | |Fourth Unit |64 hours |(80 percent x 80 hours | |Eighth Unit |51. hours |(80 percent x 64 hours | |Impact: Causes the unit price to decrea se 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 impact the total cost curve since it leads to a lower per unit cost, the higher the output. Chapter 5: END!! COURSE 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]

Johnny Depp Film Star

Johnny Depp John Christopher  Ã¢â‚¬Å"Johnny†Ã‚  Depp II  born June 9, 1963, was born in  Owensboro, Kentucky. He was raised in  Florida as the youngest of four children. His mother was Betty Sue Palmer, a waitress, and John Christopher Depp, a  civil engineer. The family moved frequently during Depp's childhood, and he and his siblings lived in more than 20 different locations, settling in  Miramar, Florida, in 1970. In 1978, Depp's parents divorced when he was fifteen. His mother married, as her second husband, Robert Palmer, whom Depp called â€Å"an inspiration to me†.A year after his parents' divorce, Depp dropped out of high school to become a rock musician. He attempted to go back to school two weeks later, but the principal told him to follow his dream of being a musician. He played with The Kids, a band that gained local success. The Kids set out together for Los Angeles in pursuit of a record deal, changing their name to Six Gun Method, but the group split up before signing a record deal. Depp engaged in  self-harm  when he was young, due to the stress of dealing with family problems, which resulted in several self-inflicted scars.In a 1993 interview, he reflected on his self-injury by saying â€Å"My body is a journal in a way. It's like what sailors used to do, where every  tattoo  meant something, a specific time in your life when you make a mark on yourself, whether you do it yourself with a knife or with a professional tattoo artist†. (Johnny Depp Biography 1) On December 24, 1983, Depp married Lori Anne Allison, the sister of his band's bass player and singer. During Depp's marriage, his wife worked as a makeup artist, while he worked a variety of odd jobs, including a  telemarketer  for pens.His wife introduced him to actor  Nicolas Cage, who advised Depp to pursue an acting career. Depp and his wife divorced in 1985. Both Depp and his subsequent fiance  Sherilyn Fenn  auditioned for the 1986 fil m  Thrashin'  and they were both cast, with Depp being chosen by the film's director to star as the lead, which would have been Depp's second major role. Depp was later turned down by the film's producer, who rejected the director's decision. (Johnny Depp Biography & FAQ) Johnny Depp  is an American actor, film producer, and musician.He has won the  Golden Globe Award  and  Screen Actors Guild  award for Best Actor. Depp rose to prominence on the 1980s television series  21 Jump Street, becoming a  teen idol. Unhappy with that status, Depp turned to film for more challenging roles; he played the title character of the acclaimed  Edward Scissorhands  (1990) and later found box office success in films such as  Sleepy Hollow  (1999),   Charlie and the Chocolate Factory  (2005),  Alice in Wonderland  (2010),  Rango  (2011) and the  Pirates of the Caribbean  film series  (2003–present).He has collaborated with director and friend  Tim Burton  in eight films; the most recent being  Dark Shadows  (2012). Depp has gained acclaim for his portrayals of such people as  Ed Wood, in  Ed Wood,  Joseph D. Pistone  in  Donnie Brasco,  Hunter S. Thompson  in  Fear and Loathing in Las Vegas,  George Jung  in  Blow, and the bank robber  John Dillinger  in  Michael Mann's  Public Enemies. Films featuring Depp have  grossed  over $3. 1  billion at the United States box office and over $7. 6  billion worldwide.He has been nominated for top awards many times, winning the Best Actor Awards from the  Golden Globes  for  Sweeney Todd: The Demon Barber of Fleet Street  and from the  Screen Actors Guild  for  Pirates of the Caribbean: The Curse of the Black Pearl. He also has garnered a  sex symbol  status in American cinema, being twice named as the â€Å"Sexiest Man Alive† by  People  magazine  in 2003 and 2009. He has been listed in the 2012  Guinness Book of World Records  as the highest paid actor with $75 million. Johnny Depp Biography 2) Other notable random trivial facts I found about Johnny Depp on IMDB. com include Johnny in 1994, Depp was arrested and questioned by police for allegedly causing serious damage to a New York City hotel suite, he was arrested again in 1999 for brawling with paparazzi  outside a restaurant while dining in London. He adopted Goldeneye, the one-eyed Andalusian horse who played Gunpowder, Ichabod Crane's steed in  Sleepy Hollow  (1999), thereby saving him from the glue factory.Johnny has residences in multiple places including France, Los Angeles, and an island he owns in the Bahamas. He divides his time in France between Meudon, a suburb of Paris and a villa in Plan-de-la-Tour, an hour outside of St Tropez in Southern France. On November 19, 1999 Johnny received a Star on the Hollywood Walk of Fame. As a child, he was allergic to chocolate. He is the only actor to be nominated for the Oscar i n the Lead Actor category in a Disney film (Pirates of the Caribbean: The Curse of the Black Pearl  (2003)).Johnny is often found citing Captain Jack Sparrow (Pirates of the Caribbean: The Curse of the Black Pearl  (2003)) and  Edward Scissorhands  (1990) as the favorite characters that he has played. He is a godfather of  Tim Burton  son Billy Ray Burton. A few things that Johnny is scared of are clowns, spiders, and ghosts. He turned down the role of Bruce Banner in  Hulk  in 2003. Johnny Depp is the only actor to appear in 3 of the 10 films to gross $1 billion with  Pirates of the Caribbean: Dead Man's Chest  (2006),  Alice in Wonderland (2010) and  Pirates of the Caribbean: On Stranger Tides  (2011). IMDb) A complete filmogophry would be Nightmare on Elm Street (1984), Private Resort (1985), Slow Burn (1986), Platoon (1986), Cry-Baby (1990), Edwards Scissorhands (1990), Freddy’s Dead:The Final Nightmare (1991), Benny ; Joon (1993), What’s Eating Gilbert Grape (1993), Arizona Dream (1993), Ed Wood (1994), Don Juan DeMarco (1995), Dead Man (1995), Nick of Time (1995), Cannes Man (1996), Donnie Brasco (1997), The Brave (1997), Fear and Loathing in Las Vegas (1998), L. A.Without a Map (1998), The Ninth Gate (1999), Sleepy Hollow (1999), The astronaut’s Wife (1999), Chocolat (2000), Before Night Falls (2000), Blow (2001), The Man Who Cried (2001), From Hell (2001), Once Upon a Time in Mexico (2003), Pirates of the Caribbean: The Curse of the Black Pearl (2003), Happily Ever After (2004), Secret Window (2004), Finding Neverland (2004), The Libertine (2004), Charlie and the Chocolate Factory (2005) Corpse Bride (2005), Pirates of the Caribbean: Dead Man’s Chest (2006), Pirates of the Caribbean: At World’s End (2007), Sweeny Todd: The Demon Barber of Fleet Street (2007), Public Enemies (2009), The Imaginarium of Doctor Parnassus (2009), Alice in Wonderland (2010), The Tourist (2010), Rango (2011), Pirate s of the Caribbean: On Stanger Tides (2011), The Rum Diary (2011), Jack and Jill (2011), 21 Jump Street (2012), Dark Shadows (2012) , The Lone Ranger (2013), Transcendence (2014), Pirates of the Caribbean (2015). (IMDb) Sources: â€Å"Johnny Depp Biography 1. †Ã‚  Bio. com. A;E Networks Television, n. d. Web. 12 Apr. 2013. â€Å"Johnny Depp Biography 2. †Ã‚  Johnny Depp. Bio, n. d. Web. 12 Apr. 2013. â€Å"Johnny Depp Biography & FAQ. †Ã‚  Johnny Depp Biography ; FAQ. N. p. , 27 July 2011. Web. 12 Apr. 2013.

Procedures in the Physical Sciences Essay Example | Topics and Well Written Essays - 1000 words

Procedures in the Physical Sciences - Essay Example Measurement is a very important parameter in the field of physical sciences. Different methods of measurements have used to determine various aspects of the physical environment. Units precede every kind of measurement. They help in giving a description of the physical quantity in question hence enhancing comparison. The three major quantities in physics include length measured in meters, time measured in seconds and mass that is measured in kilograms. The Metric system of measurement has been adopted in most of the countries of the world while the British System of measurement, famous for use inches, miles, and pounds among others has a minimal use in the world despite its ubiquitous use the United States of America. Despite the technological progress experienced in the world today, several challenges are encountered in the measurement of the physical environment. Every measurement made has an associated error that should be recognized whenever a quantity is measured. This error has a numerical value that tries to correct the quality of the estimation done through measurement. Furthermore, it can be in form of a standard uncertainty, whereby the error has a standard figure or a coverage interval whose figure will have a given range of values. However, efforts have been made in trying to minimize these uncertainties. The International Organisation for Standardisation (ISO) has developed â€Å"The Guide to the expression of Uncertainty in Measurement† to help in enacting a common approach to the errors encountered in measurement. In astronomical sciences, it is difficult to use direct measurement calling for indirect measurement strategies. A unique method utilised by the astronomers is the parallax method. This method involves observation of the position of heavenly bodies at different times. They consider factors such as the precise location of the body, the time, the diameter of the earth’s orbit, the angle of viewing to elucidate the distance f rom the earth the heavenly body is located. Geometry is a key science in the calculations since the process involves analysing angles and distances to obtain an unknown distance (Finkelstein 2009). Such distances are unverifiable hence the exact distance especially for heavenly bodies to the sun cannot be determined in precision. Another major setback in measurement is lack of coherence in the communication of measurements. In quantum mechanics, disparities occur because of non-compliance with the recent regulations but instead trusting the predefined and pretested strategies. Space and time are aspects that have depicted some major measurement differences because of their reconstruction from observable quantities. This has created massive measurement challenges in quantum mechanics (Gambini and Pullin, 2012). According to the duo, there occur instances when the quantum state of the machine cannot be differentiated from the statistical components throughout the measurements made. Th is dimension of thought predicts the possibility of other errors in the measurement of a physical system. Technology has influenced the way measurements are done in a great way. The advancement in the computing methods has revolutionised the way measurement of physical elements is made. It has become apparent that most of the measuring instruments have been digitised or they have a

The Origin Of Negro Slavery Essay Example | Topics and Well Written Essays - 750 words

The Origin Of Negro Slavery - Essay Example In this the east went to Portugal and the west to Spain. After this partition, England responded by Cabot's voyage to North America in 1497. Francis 1 of France celebrated this partition. Denmark and East Indies opposed the pope's decision. Even Sir William Cecil the Elizabethan statesman denied the pope's ruling. England, France, and even Holland began to challenge the Iberian Axis and claimed their place in the sun. Adam Smith says that the British colonial possessions were of two types. First the self sufficient and diversified economy of small farmers which included the Northern colonies of the American mainland and second type were that colony which could produce on large scale for an export market which included the tobacco colonies and sugar islands of the Caribbean. Caribbean colonies had no choice but to adopt slavery as it was coming on from the Georgian history. Adam Smith later propagates that slavery was also due to pride and love of power that the master had through slavery. It was also known that to hire free labor was more profitable as Slave labor was given reluctantly, it was unskillful, it lacked versatility. But slavery at that time was not chosen out of choice but there was no other choice besides it. Therefore Slavery was necessary, and to get slaves the Europeans turned first to the [Caribindian] aborigines and then to Africa. In Caribbean colonies where sugar and t... Though slavery was alien to scientific farming and crop rotation. Indentured servants were not forthcoming to the West Indies in sufficient quantities to replace those who had served their term. On the plantations, escape was easy for the white servant; less easy for the Negro who, if freed, tended, in self-defense, to stay in his locality where he was well known and less likely to be apprehended as a vagrant or a runaway slave. The servant expected land at the end of his contract; the Negro, in a strange environment, conspicuous by his color and features, and ignorant of the white man's language and ways, could be kept permanently divorced from the land. Racial differences made it easier to justify and rationalize Negro slavery, to exact the mechanical obedience of a plough-ox or a cart-horse, to demand that resignation and that complete moral and intellectual subjection which alone make slave labor possible. Finally, and this was the decisive factor, the Negro slave was cheaper. Kidnapping in Africa was less difficult then England, therefore when slaves stopped coming themselves they were kidnapped. Captains and ships had the experience of the one trade to guide them in the other. Bristol, the center of the servant trade, became one of the centers of the slave trade. Capital accumulated from the one financed the other. White servitude was the historic base upon which Negro slavery was constructed. This is how the Negro slavery started. It was not due to racial factors but the cheapness of labor. Negro slavery, thus, had nothing to do with climate. Its origin can be expressed in three words: in the Caribbean, Sugar; on the mainland, Tobacco and Cotton. A change in the economic structure produced a corresponding change in the labor supply. The fundamental

Evaluating an International Human Resource Strategy (Obb) Essay

Evaluating an International Human Resource Strategy (Obb) - Essay Example The report has been concluded along with certain recommendations that might prove to be effective for the company in the future context. The face of business has changed considerably over the last few decades owing to the advancement of technology and the aspect of globalisation that has shortened national and international barriers of business. Furthermore, the rise of competition in the global business scenario also worked towards the changing the nature of the business world altogether. These aspects further give rise to the need for companies to develop strategies to make a mark for themselves amid the potential customers and gain a competitive edge over the major competitors (Ivanko, 2013). There are various functions of any business that integrate together and form the foundation for conducting business in an effective and efficient manner altogether. Among the various functions that are associated with the operations of any business, the functions of human resource management are deemed to be quite vital. The human resource department of any business is directly responsible to deal with the various issues as w ell as operations that are relevant to human resource of the business. The role of an HR manager is deemed to be quite prominent with regard to modern day business operations and it is prevalent in every domain of the business (Martin, 2008). This particular report will mainly focus on evaluating a human resource strategy of an international organisation i.e. H&M. The report will primarily highlight the strategy of the company with regard to entering a new market through conducting joint venture with a particular company. The company that will be considered for joint venture in this report will be Cia Hering of Brazil. H & M Hennes & Mauritz AB is one of the foremost companies, which is operating in the retail clothing sector

Bench mark assessment Essay Example | Topics and Well Written Essays - 1000 words

Bench mark assessment - Essay Example The heritage assessment tool identifies other factors such as family relations, place of origin and religion. In this regard, the tool exposes key issues that affect health in unknown capacities. Applying health assessment tool is an intelligent measure that enables health experts identify silent factors that affect health. Effective health policies can be devised from the results of the heritage assessment tools. From the tool, experts have a chance to access data that can trace historical health issues in the family. The point implies that health professionals can interpret various issues from the data that is given by the families. The different types of information in the tool, for example, commitment to religion, gives a clue to the health experts on which health threats a family might suffer or be suffering (World Health Organization). In this regard, effective control measures can be designed to protect them and how practitioners approach their health related problems. As the assessment results show, the most common health traditions include eating ethnic foods, engaging in religious activities and engaging in ethnic activities. Health is considered a combination of spiritual, mind and body well-being. Thus, understanding these issues and their effect on the health is the first step in ensuring a healthy community (Hollins 2009). All the issues positively identify a diverse health situation in a population. The families exposed a unique preference to ethnic foods. The families explained that at ethnic food from their background is art of their meals. In this regard, it is imperative to evaluate the nature of the consumed foods to ascertain the suitability for sustaining good health. The two families, with Asian and Caribbean origins, showed a tight relationship and preference to continue consuming ethnic foods. The cultural considerations in diet are critical in determining

High Employee Turnover Essay Example | Topics and Well Written Essays - 2000 words

High Employee Turnover - Essay Example These expenses are especially felt for lower paying jobs which turn out to be jobs that have a high employee turnover. Some of the expenses involved include advertising for the past, payments being done to the leaving employee, interviews for candidates and subsequent training. This is, in addition to, lose of productivity during that period the employee leaves and replacement with another employee. This paper explores employee retention as a measure of decreasing high turnover by focusing on the methods of assessment and selection, individual and organizational learning, and organizational transformation to find a resolution to the crisis. Methods of assessment and selection According to Carsen (2005, 2) employee retention starts with the application process which precedes recruitment. The applicants start by looking at the agency, and this is followed closely by the initial impressions of the employee during the orientation process, in addition to the subsequent assignments, the em ployee is given, performance ratings, any awards or promotions and off course the overall working conditions. All the above play a role in determining whether an employee decides to leave or stay during that short period. Therefore, the pre-employment assessment forms part of the solution to this trouble of high employee turnover as well as improving employee performance. It is essential that the employer objectively defines and quantifies the behavioral DNA that compels success on the job. This is to mean that the employer has to match the candidates who come for interview against a traditional performance profile for each of the positions that are to be filled in the company. This can be done by correlating the behavioral DNA of the present employees in a company against their performance data to determine the performance profile of the individual. This profile, thus, captures the behavioral and cognitive attributes that are unique to a certain position, and, thus, used to separat e the productivity leaders who will be capable of transcending the other employees. Subjective competencies are deemed an unsuccessful way of coming up with required traits of a particular position, therefore, a flawed way of filing vacant positions in any organization. This is because of absence of tangible correlation between the subjective competencies and the actual success of persons in that position (Carsen, 2005, 33). It is, thus, important that employers use objective competencies to measure the actual behavioral and cognitive traits required for the success of a certain individual in the given position. This means this benchmark of success should be leveraged so that it forms the objective model for the employer in evaluating candidates for specific positions. Therefore, it is important that the assessment strategies be developed having in mind the clear understanding of the knowledge, skills, abilities and characteristics that have to be measured for qualification to a par ticular position (Ongori, 2007, 50). The managers should also ensure that the method of evaluation being used in the process can be connective to, and effectively appraise the requirement being assessed. After a careful assessment of the applicants, hiring should be done on recommendation basis, which falls into four categories. These are recommended which is taken as the strongest match as compared to the others which are 'recommended

Respiratory Service Research Paper Example | Topics and Well Written Essays - 4500 words

Respiratory Service - Research Paper Example The proposed Respiratory Service has the following key features: The pulmonary rehabilitation programme will allow the patients with COPD to be discharged from the outpatients. "This will allow more access to the Respiratory Outpatients. Moreover by increasing the educational support to both the patients and the nursing staff the following objectives can be achieved: With this kind of a limited model of multi disciplinary working with the additional specialist respiratory practitioner and respiratory service assistant, it can be proved that with this set up and with more inputs the recommendations made by NICE can be easily achieved.3 Consequently a drop in the morbidity and reduction in the instances of hospitalization can be expected. This presentation forms the business case for a sponsorship of the Respiratory Service for a period of two years. As a part of this business case presentation an analysis of the current situation with respect to the provision of the Respiratory Service in general in Kensington and Chel... with respect to the provision of the Respiratory Service in general in Kensington and Chelsea locality as well as the situation prevailing in the Kensington and Chelsea PCT is appended to justify the increase in the number of staff for the provision of an improved service to the patients. 2.1 Diagnosis of COPD - An Overview: Present estimates indicate that in Kensington and Chelsea diagnosis of COPD is being done only in respect of only one third of the patients. It has been observed that on an average an estimated 200 people with the ailment of COPD is contained in the patients list of a GP. The following table (Table 1.1) presents the estimated and registered prevalence of COPD in the area of North West London. Table 2.1 Prevalence of COPD in NWL PCT Estimated Raw Prevalence Smoking Prevalence4 QOF Register Prevalence Est:QOF Register Ratio Lower Upper Mean Hammersmith & Fulham PCT 2,048 4,899 3,474 33.56 1,568 45.1% Hillingdon PCT 3,609 8,633 6,121 27.15 2,615 42.7% Kensington & Chelsea PCT 2,430 5,815 4,123 30.40 1,370 30.1% Westminster PCT 3,047 7,279 5,163 32.88 1,691 32.8% NW London SHA 26,038 62,248 44,143 28.16 14,820 33.6% From the above table it may be observed that in the Kensington and Chelsea area around 30 percent of the true prevalence of COPD was registered through QOF as of November 2005. 2.2 Shortcomings of the Current Care Plans in Terms of Cost Involved: On the basis of an assessment of the current level of the provision of the services it has been ascertained that the there is no integration of the care pathways which leads to lack of comprehension in the services to the patients. There is only a limited access to the Pulmonary Rehabilitation5. Since there are no ways of extending the treatment to the patients in the normal way most of the

Job application Essay Example | Topics and Well Written Essays - 250 words

Job application - Essay Example My leadership qualities have always made me succeed in all projects that I have taken so far, and I am proud to say that I can be an effective worker for your teams on the basis of my personal capabilities. The chief personal quality that I possess is that I can effectively communicate with the customers, due to which they rely on me, and come back to the company again and again. For me, efficient business communication is the key to organizational success. The second quality that I possess is that, I like working in teams, and do not feel uncomfortable working with my partners. I believe that a good team worker should be compromising and helpful toward other team members. My third quality, which is very important in professional field, is that I am very proficient in computer usage, especially in MS Word, Excel, and PowerPoint. Hence, relying on my personal and professional capabilities, I believe that I am best suited for this

The strengths of a Goalkeeper Essay Example for Free

The strengths of a Goalkeeper Essay For my GCSE PE Coursework Ill be writing about the strengths of a Goalkeeper.  A Goalkeeper always needs to be fit before a match because even though he doesnt need to run on the pitch a lot a goalkeeper needs to be fit because if they are not fit they will have difficulties diving to reach a ball when an opponent tries to score and also the keeper might get the ball blasted onto him so he might go down because he is not fit enough to take the shot coming towards him. A Goalkeepers vision is very important for his job because if the keepers vision is bad he wont be able to see the shots coming towards him and then the opponent can score a goal.  I think the most important part of a Goalkeepers currier is if he has good grip with his hands because if he is clumsy the opposing player shot will slip right through the keepers hands therefore he lets in a silly goal so the keeper must make sure he has his hands nice and steady and make sure he doesnt have a injury to one of his fingers because if his fingers are injured and the ball hits it hard the keeper could have a broken finger and that could be a permanent injury ending his goalkeeping currier. A Goalkeeper must be a good goal kick taker and also have to do good long balls otherwise if he cant that means there is a very big risk every time he has to take a goal kick and could accidentally pass to the opposing player leaving him a good chance to score.  One of the main skills that a keeper has to have are his diving skills because a football goal is quite big so you need to be a very good diver in order to get the ball when it is shot on goal otherwise the keeper cant do much besides stay in one spot or move left or right. One of a goalkeeper strengths has to be how alert he his this is called reaction time a keeper when he sees a ball he as to be alert  Page 2 of 2  To dive or jump to it as fast as possible otherwise he will be letting his team down and could cost him dearly in the future.  A Goalkeeper strengths must also be Accuracy because if hes going to kick the ball when its a goal kick he has to know where hes kicking it to otherwise he will be wasting time kicking it around the pitch or he could make a mistake and kick it to a opponent leaving him a chance to score. Another keepers skill that he must master is Agility because if he has to go and chase a ball that a striker from the opposing team is also chasing he has to be fast enough to get the ball and clear it so the opponent wont benefit and end up scoring.  A really testy skill that some keepers have trouble with are balance a keeper must be able to balance himself after hes taken a hard shot because if he cant balance himself after the ball was blasted onto him he could easily walk in the goal and scoring for the other team which would let your team down. A lot of goalkeepers always happen to be tall from their hands to their feet they must be at least able to reach from the cross bar to the floor otherwise an opponent could easily chip the ball over your head and score a goal so a goalkeeper has to have good height to play and also a Goalkeeper should also have a high jump because if somehow hes out off his 6 yard box anyone could lob him and he has to have a good high jump to catch the ball or at least stop it from going into the goal. CONCLUSION  I think that the goalkeeper has the hardest job on the pitch much harder than a defender or midfielder or forward because the goalie has to take all the hard shots and takes a lot of hits by the ball or opposing player trying to score he has to sacrifice himself when he has to jump or dive to stop the ball and when he dives he also has to risk not banging on to the post and risk smashing his head thats why the keeper I think works the hardest on a pitch because of all these reasons.

Annotated Bibliography: Nursing Care of Patient With Stroke

Annotated Bibliography: Nursing Care of Patient With Stroke This annotated bibliography will discuss three pieces of literatures, which include a Department of health policy. Demonstrating an understanding of the chosen articles with the use of additional literatures to analyse identify and explore learning and how it will influence the nursing care of patient with stroke. Furthermore, the analysis of how the literature search was performed, the database used, search term used, the inclusion and exclusion criteria, the findings and exploration of why the literature was chosen will be identified. Search Strategy Database such as CINAHL plus, British Nursing Index and Department of Health policy was utilised to acquire relevant articles and guideline relating to stroke (Achterberg, Schoonhoven Grol, 2008). This was searched using keywords such as; â€Å"self- care CVA†, â€Å"self-care management†, with the use of the Boolean operator â€Å"OR†, â€Å"AND â€Å"and â€Å"IN† which helped expand and narrow the search criteria (Petersen, 2010). To carry out the first search the keywords â€Å"self-care management† was inserted and it came up with 1878 hits, again Boolean operator â€Å"OR† was used to refine the search. However the hits were large at 40361 hits, the Boolean operator â€Å"IN† was inserted which gave less than 1657 hits. Moreover, when the search keywords â€Å"self-care stroke† was inserted to the database it came up with 1831 hits, however when the Boolean operator â€Å"AND† was added the number of hits had red uced to 51. To further narrow the search to get minimum and relevant information relating to stroke, the writer used the advance search tools by limiting the search to UK only, publications dates within 6years and excluding international. As a result of this, the first article had 30 results, second article had 500 results and the third article had 321 results. From this, the writer read 10 abstracts each from the articles that were more suitable for the research. From the ten abstract read, the writer was able to come to conclusion by choosing 1 article from each search as it contains appropriate information regarding nursing care for patient with stroke. However the policy was found using the DoH website as the database used to find the other articles were not appropriate for finding a guideline. This was search using keywords â€Å"SELF MANAGEMENT FOR STROKE†, in which gave the writer suitable information relating to stroke and how it influence nursing care (reference) Annotated Article 1 Joice, S. (2012). Self-Management following Stroke. Nursing Standard, 26 (22), 39-46 In this article the author defines the concept of self-management and describes psychological theories and emerging behaviour change techniques that nurses can use to promote positive self-care in patients who have had a stroke (McCabe Timmins, 2013). They identify the importance that nurses are in the main position to combine a wide range of behaviour change techniques that can be modify to different patients (Egan, 2009). They also identify the importance of nurses creating a therapeutic relationship through communication as it enhances the delivery of care provided (Palmer, 2000). Additionally, by providing useful communication between the nurse and patient it encourages them to take more interest in their condition and develop greater understanding and confidence in self-care management (McCabe Timmins, 2013). Many authors such as Burnard (2003), Barrett, Komaromy, Robb and Rodger (2004) and Bach and Grant (2011) agree that communication is the most important therapeutic skill compulsory for nurses. Whilst Schuster (2000) highlights that nurses must also be able to appreciate non-verbal communication, through eye contact and touch, as it is a crucial method to creating a rapport and trusting relationship with their patient before verbal communication commences. The article also identified the challenges nurses face when delivering self-management after stroke, as different policies, authors or researchers may not use same definition of self-management (Newman, Steed Mulligan 2009). Therefore, nurses have to interpret documents and apply them in different environment. Lorig Holman (2003) supports that self-management is poorly theorised, which means lack of knowledge restrict both the nurses and patients from facilitating self-care management (White, Duncan and Baumle, 2011) Although it identifies the importance of individual’s attitudes and beliefs towards recovery and response to rehabilitation, the attitudes and beliefs of the nurse also plays a role (Young and Forster, 2007). However Daniel, Grendall Wilkins (2008) states the importance of valuing people’s attitude and beliefs as it determines their motivation to participate in self- care. Therefore nurses have to be sensitive to that fact that all patients share different beliefs regarding health care issues. (Barker, 2009) The overall article highlighted the importance of nurse’s usage of different behaviour change techniques to promote positive self-management after stroke. It also identifies nurses as the main provider in promoting self-care to patients and their families in order to improve the outcome. Annotated Article 2 Rowat, A. (2011). Malnutrition and Dehydration after Stroke. Nursing Standard, 26 (14), 42-46 The aim of the article was to encourage nurses to identify the frequency and causes of malnutrition and dehydration, consider the complications it can cause and to be aware of the feeding strategies. They identify that patient presented with stroke should be assessed within the first 48 hours and swallowing should be assessed before giving any food, fluid or oral medication (NICE, 2008). They identify the video-fluoroscopy test used to observe the patient swallowing process. However the test is not practical for assessing patient with stroke as they are unable to sit independently as well as endure movement of their head (Rowe D’Antonio, 2005, Jacobsson et al, 2000). Although the video-fluoroscopy is used to detect dysphagia, it is believed to be an unreliable source as it does not identify how the patient should be fed when they return to the ward (Clayton, Jack, Ryall, Tran, Hilal Gosney 2006). The use of different trials carried out by Dennis, Lewis Warlow (2005) supports decisions about feeding patients after stroke as it illustrates the significance of enteral tube feeding reducing risks of death at 6months. The article also identifies alternative evaluation tool; Fibre optic Endoscopic Evaluation of Swallowing (FEES) has been developed as it can be used at the bedside to establish the movement of fluid and food in the larynx (Ramsey, Smithard Kalra, 2003). However it still requires a skilled operator to administer the swallowing test, therefore the person administering the tests must receive sufficient education and training in order to carry out the test accurately (Rodgers, 2005). It identifies the importance of nurses using the Malnutrition Universal Screening Tool as it is a valid and reliable nutritional screening tool used in hospital setting, as high number of patient with stroke experience malnutrition (NICE, 2008). However the tool is not specific to stroke and would not identify reasons the patient is malnourished, but it enables the nurses to identify the patients who need to refer to speech and language therapist (Hickson, 2006). The overall article informs nurses of the common complication arising from stroke and the tools used to examine. It also identifies the importance of teamwork between nurses and speech and language therapy in maintaining the nutrition and hydration status of the patient after stroke. Annotated Policy Department of Health. (2007). National Stroke Strategy. London: HMSO The strategy has been put in place as it provide a quality framework against which local services can secure improvements to stroke services and address health inequalities involving stroke within ten years, provide advice, guidance and support for commissioners, strategic health authorities, the voluntary sector and social care, in the planning, development and monitoring of services; and inform the expectations of those affected by stroke and their families, by providing a guide to high-quality health and social care services. The Department of Health (2007) established a national strategy for stroke facilities in England. According to DoH (2007), almost 110,000 people under the age of 65 in England have a stroke yearly and 20-30% of those people pass away within a month. They identified Stroke as the main cause of disability within adults and costing the NHS and economy  £7 billion yearly as suggested by (Leatherman, Sutherland Airoldi 2008). The DoH developed the strategy as a result of an evidence based practice (Keele, 2011), which suggest what needs to be done by recommending nurses to use the care pathway to deliver an effective care to patients with stroke (Barker, 2013). The policy was implemented to remodel the services provided to the patients, ensuring they receive the best care using resources available. However due to some nurses lack of knowledge, it could limit the resources being used effectively (Rodgers, 2005). Although the policy supports the involvement of patients and family with stroke by involving them in care planning (Benner, Kyriakidis Stannard, 2011). However the policy identifies that this can prove to be less effective when communicating with the patient due to either physical disability or limited communication as a result of the severity of their stroke (DoH,2007).Therefore the policy identifies how to interact effectively with the patient by maintaining their dignity (Masters, 2014). Overall the policy highlights the important of nurses being updated frequently on different tools available to use when caring for their patient. This ensures the patients receive an up-to-date care and restricts their stay in hospital. To conclude, the writer has demonstrated understanding of the articles and policy chosen, by using literatures to analyse and explore further reading concerning how it influences the nursing care of the stroke patient. This has equipped the writer on how effective high quality care should be delivered to patients effectively. References Achterberg, T.V, Schoonhoven, L Grol, R. (2008). Nursing implementation science: How evidence based nursing requires evidence- based implementation. Journal of Nursing Scholarship, 40(4), 302-310. Bach, S. Grant, A. (2011). Communication and interpersonal skills in nursing. (2nd ed). Great Britain: Short Run Press. Barker, A.M. (2009). Advanced practice nursing: Essential knowledge for the profession. USA: Jones and Bartlett Publishers. Barker, J. (2013). Evidence based practice for nurses. (2nd ed.). London:SAGE. Barret, S., Komaromy, C., Robb, M. Rodgers, A. (2004).Communication, relationship and care: A reader. USA: Routledge. Benner, P., Kyriakidis, P.H. Stannard, D. (2011). Clinical wisdom and interventions in acute and critical care: A thinking-in-action approach. (2nd ed.). New York: Springer Publishing. Burnard,P. (2003). Ordinary chat and therapeutic conversation: Phatic communication and mental health nursing. Journal of Psychiatric and Mental Nursing, 10 (6), 678-682. Clayton, J., Jack, C.I., Ryall, C., Tran, J., Hilal, E. Gosney, M. (2006). Tracheal pH monitoring and aspiration in acute stroke. Age and Ageing. 5 (1), 47-53. Daniels, R, Grendell, R Wilkins, F.R. (2008). Nursing fundamentals: caring and clinical decision making. (2nd ed). USA: Cengage Learning. Dennis, M.S., Lewis, S.C. Warlow, C. Food Trial Collaboration (2005b). Effect of timing and method of enteral tube feeling for dysphagic stroke patients (FOOD): a multicentre randomised controlled trial. The Lancet. 365, 9461, 764-772. Egan, G. (2009). The skilled helper: A problem management and opportunity-development approach to helping. (9th ed.). USA: Cengage Learning. Hickson, M. (2006). Malnutrition and ageing. Postgraduate Medical Journal. 82 (963), 2-8. Jacobsson, C., Axelsson, K., Osterlind, P.O. Norberg, A. (2000). How people with stroke and healthy older people experience the eating process. Journal of Clinical Nursing. 9 (2), 255-264. Joice, S. (2012). Self-Management following Stroke. Nursing Standard, 26 (22), 39-46 Keele, R. (2011). Nursing research and evidence based practice: Ten steps to success. USA: Jones Bartlett Learning. Lorig, K. Holman, H.R. (2003). Self-Management education: History, definition,outcomes and mechanisms. Annals of Behavioural Medicine. 26 (1), 1-7. Leatherman, S., Sutherland, K. Airold, M. (2008). Bridging the quality gap: Stroke. Retrieved March, 9, 2014 from http://www.wales.nhs.uk/documents/bridging_the_quality_gap.pdf Masters, K. (2014). Role development in professional nursing practice. (3rd ed). USA: Jones and Bartlett Publishers. McCabe, C Timmins, F. (2013). Communication skills for nursing practice. (2nd ed). UK: Palgrave Macmillian. Newman, S., Steed, L. Mulligan, K. (2009). Chronic physical illness: Self-management and behavioural intervention. England: Open University Press. Palmer, S. (2000). Introduction to counselling and psychotherapy. London: Sage Petersen, R. (2010). Ubuntu 10.04 LTS desktop handbook. USA: Surfing Turtle Press. Ramsey, D.J., Smithard, D.G. Kalra, L. (2003). Early assessments of dysphagia and aspiration risk in acute stroke patients. Stroke. 34 (5), 1252-1257. Rodger, B.L. (2005). Developing nursing knowledge: Philosophical traditions and influences. USA: Lippincott Williams and Wilkins. Rowat, A. (2011). Malnutrition and Dehydration after Stroke. Nursing Standard, 26 (14), 42-46 Rowe, M.R D’Antonoio, L.L. (2005). Velopharyngeal dysfunction: Evolving developments in evaluation. Current Opinion in Otolaryngology Head and Neck Surgery, 13 (6), 366-370. Schuster, P. (2000). Communication the key to the therapeutic relationship. Phiadelphia: F.A. Davis Company. United Kingdom. Department of Health. (2007). National Stroke Strategy. London: HMSO. United Kingdom. National Institute for Health and Clinical Excellence. (2008). Stroke: National Clinical Guidelines for the Diagnosis and Initial Management of Acute Stroke and Transient Ischaemic Attack. Clinical Guideline No.68. London: HMSO. White, L., Duncan, G Baumle, W. (2011). Foundation of basic nursing. (3rd ed). USA: Cengage Learning. Young, J Forster, A. (2007). Review of stroke rehabilitation. British Medical Journal. 334 (7584), 86-90.

Man Against God in Moby Dick Essay -- Moby Dick Essays

Man Against God in Moby Dick Thee Works Cited "God, God is against thee, old man; forbear! 'tis an ill voyage! ill begun; ill continued..." (418). Humanity has embarked on a journey. A journey of choice that will lead into the end days; one which will determine mankind's fate and weave the mat of life to completion. Humanity, like Captain Ahab, has chosen to follow the direction of his own desires rather than reason and faith. Refusing to hear the voice of reason, man has seared Starbuck-his conscience and morals-to "a lipless, unfeatured blank" (459). Following the desires of the flesh, he has thrown out the compass and declared himself "lord of the level loadstone" (425). And like Captain Ahab, humanity will suffer the consequences of "all his fatal pride" (425). Every person who lives believes he posses the power, the free will, to weave his mat of life, to make the designs come out the way he wishes. Yet, when the time of decision comes, every one will let "the ball of free will [drop] from [his] hand" and follow Captain Ahab in pursuit of the heart's passion and the mind's fantasy. The pressure of Ahab's voice drives the crew to compliance, and only Starbuck dares to stand up to him. But even Starbuck's courage wavers and he is unable to hold his ground. Seared into white noise, his silent pleas for obedience are seldom heard over Ahab's commands. For "[s]uch was the thunder of [Ahab's] voice," that "the men sprang over the railing" and into the sea (187). Ahab realizes the power he has and declares it many times outright. Yet he does not respect the authority granted to him and abuses it by taking his ship and crew on a voyage of revenge and "foolish, impious ... ... of God. Mankind has chosen to ignore the orders of the ship owners and the warnings of the compass, and like Ahab, has declared himself "immortal on land and sea" (411); therefore, "[I]nspite of all that mortal man could do," there will be "[r]etribution, swift vengeance" (468). "Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place..." (381) Works Cited The Holy Bible. Concordance and end-of-verse references ed. by Russell L. Surls. The Authorized King James Version. Iowa, World Bible Publishers, 1986. Melville, Herman. Moby Dick: An Authoritative Text; Reviews and Letters by Melville; Analogues and Sources; Criticism. A Norton Critical Edition. Ed. Harrison Hyford and Hershal Parker. New York, W. W. Norton and Company, Inc. 1967. Man Against God in Moby Dick Essay -- Moby Dick Essays Man Against God in Moby Dick Thee Works Cited "God, God is against thee, old man; forbear! 'tis an ill voyage! ill begun; ill continued..." (418). Humanity has embarked on a journey. A journey of choice that will lead into the end days; one which will determine mankind's fate and weave the mat of life to completion. Humanity, like Captain Ahab, has chosen to follow the direction of his own desires rather than reason and faith. Refusing to hear the voice of reason, man has seared Starbuck-his conscience and morals-to "a lipless, unfeatured blank" (459). Following the desires of the flesh, he has thrown out the compass and declared himself "lord of the level loadstone" (425). And like Captain Ahab, humanity will suffer the consequences of "all his fatal pride" (425). Every person who lives believes he posses the power, the free will, to weave his mat of life, to make the designs come out the way he wishes. Yet, when the time of decision comes, every one will let "the ball of free will [drop] from [his] hand" and follow Captain Ahab in pursuit of the heart's passion and the mind's fantasy. The pressure of Ahab's voice drives the crew to compliance, and only Starbuck dares to stand up to him. But even Starbuck's courage wavers and he is unable to hold his ground. Seared into white noise, his silent pleas for obedience are seldom heard over Ahab's commands. For "[s]uch was the thunder of [Ahab's] voice," that "the men sprang over the railing" and into the sea (187). Ahab realizes the power he has and declares it many times outright. Yet he does not respect the authority granted to him and abuses it by taking his ship and crew on a voyage of revenge and "foolish, impious ... ... of God. Mankind has chosen to ignore the orders of the ship owners and the warnings of the compass, and like Ahab, has declared himself "immortal on land and sea" (411); therefore, "[I]nspite of all that mortal man could do," there will be "[r]etribution, swift vengeance" (468). "Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place..." (381) Works Cited The Holy Bible. Concordance and end-of-verse references ed. by Russell L. Surls. The Authorized King James Version. Iowa, World Bible Publishers, 1986. Melville, Herman. Moby Dick: An Authoritative Text; Reviews and Letters by Melville; Analogues and Sources; Criticism. A Norton Critical Edition. Ed. Harrison Hyford and Hershal Parker. New York, W. W. Norton and Company, Inc. 1967.

Digital Image Alteration and Photojournalist Ethics in China and USA Es

Digital Image Alteration and Photojournalist Ethics in China and USA Introduction Photography is a process where lights are recorded through chemical means(by film) or by an electronic device such as digital sensor. The resulting photograph represents a optically realistic portrait of a specific event at a specific location and time. This connection to reality allows people place a significant amount of trust on photographs and coined the phrase "the camera does not lie." Thus, photographs are used heavily in news reporting as a proof that a certain event has occurred. Recently, news agencies have begin to digitize their photographic process. Using digital photography allows journalists to send their pictures to the editor with faster speed and better reliability than using film. However, digital images are easily modifiable. People or objects may be added, rearranged, reversed, distorted or removed from a scene. Colors and brightness may be adjusted. Pictures can be sharpened or blurred. Yet, when a picture is altered, its link to reality, to that particular even t, may be weakened or completely severed. To many people, this is a form of deception by the news agency to the public because people assume that photograph is a faithful representation of an event. In addition, these changes are difficult to detect since there is no physical negatives to inspect. The public can only rely on the news editorial board to perform as they promised-- to uphold journalist integrity and to report facts as accurately as they can While news editors have a duty to report news truthfully ,they also have to deal with publishing constraints. Editors are constantly tempted to alter the picture to fit the layout, deliver pictures with stronger ... ...oynter Online. 2 Apr. 2003.http://www.poynter.org/content/content_view.asp?id=28082 New York Times, Guideline on Our Integrity, December 2000, http://www.asne.org/index.cfm?id=408 Tung-chiang Ch'iu, Literary Inquisition, Banned Books and "The Series of Si Ku Banned and Burned Books". http://www.lib.nccu.edu.tw/mag/admin/26/p28.html Guideline for Chinese News workers. http://news.sina.com.cn/c/2003-10-14/19271921005.shtml Identifying fake photographs. http://www.dpnet.com.cn/school/school_show_new.asp?id=1491 Stanford Encyclopedia of Philosophy: Virtue Ethics. 18, July 2003.http://plato.stanford.edu/entries/ethics-virtue/ Kieran, Mathew. Media Ethics New York, NY: Routledge, 1998. Olen, Jeffrey. Ethics in Journalism Englewood Cliffs, NJ: Prentice Hall, 1998. Kieran, Mathew. Media Ethics: A Philosophical Approach Westport, CT: Praeger, 1997.

Politics and Other Social Sciences Essay

Man is a social animal. His social life has many dimensions – political, economic, sociological, psychological, historical etc. Social sciences deal with this multi-dimensional man, his collective life, social behaviour, organisations and activities. All of these dimensions of man are inter-connected leading to interrelationship among various social sciences. Political science, being one of the social sciences dealing with the political aspect of social man, has close connections with other social sciences. The modem approach in the study of social sciences is primarily interdisciplinary. It means that scholars of one specialized social science should work in coordination with scholars of other disciplines. This has resulted in a great deal of overlapping of disciplines. Interdisciplinary study has resulted in a rapid development of theoretical and applied aspects of politics and the sharpening of tools of research and analysis in the present century. Political Science and History Political Science and History are very closely connected. Jellinek remarked: It is almost a common-place today to affirm the necessity of historical study as a basis for a proper understanding of institutions, whether they be political, legal, or social.1 E.H. Carr holds that â€Å"the dual function of history (is) to enable man to understand the society of the past and to increase his mastery over the society of the present†} The cause and effect relationship of social phenomena can be understood by scientific understanding of history. History furnishes the political scientist the raw materials for comparison and induction. The relation of political science and history is well brought out in words of Seeley: â€Å"History without Political Science has no fruit. Political Science without history has no root†. In the words of Freeman, â€Å"history is past politics and politics is present history†. While political science is dependent on history for its material, it must be made clear that history supplies only part of its material. Again, all facts of history are not useful to political science. Garner rightly points out that not all of history is â€Å"past politics†. Much of it – like the history of art, of science, of inventions, discoveries, military campaigns, language, customs, dress, industries, religious controversies – has little, if any, relation to politics and affords no material for political investigation. Political Science selects relevant facts out of history. All political institutions are products of history. Without historical foundations, political science becomes merely speculative and abstract. History is a vast storehouse of facts and information from which political science draw its relevant materials for generalizations. Lipson writes: â€Å"with its chronological treatment, history offers to the student of politics a sense of growth and development and thus affords insight into the process of social change†. Political science has influence on history. Political ideas of thought leaders have contributed in shaping human history. Political revolutions and political concepts like democracy, liberty, equality and political ideologies like liberalism, nationalism and socialism have substantially influenced the history of societies. Garner aptly observes: â€Å"to interpret history in its true significance we must study that politically. Behaviouralism with its stress on empirical method has undermined the importance of historical method in recent political studies. Traditional method relied more on history as it believed that history can assist in understanding the present and act as a guide for the future. Political Science and Economics Political Science and economics are very closely related and cover a common ground to a large extent. Early writers on economics considered their subject as a branch of political science and termed it ‘political economy’. Politics influences substantially the economic system. The state formulates the economic policies and regulates the economy. Production and distribution of wealth, price control, trade, taxation, government ownership of public utilities, banking, export-import and such other economic activities are regulated by political decision-making. The solution of many economic problems must come through political channels. Indeed many of the complex problems of the modern state are essentially economic in character: the reduction of economic disparity, removal of poverty and unemployment, the adjustment of the claims of capital and labour, nationalization and the achievement of a welfare state. The modern state, Galbraith writes, is an â€Å"Industrial State†. On the other hand, political and social life is profoundly influenced by economic conditions. Karl Marx regarded politics as a part of political economy and maintained that the economic basis of society influences politics which belongs to the superstructure. Political movements and revolutions are profoundly influenced by economic causes. All political ideologies like liberalism, socialism, imperialism, fascism have an economic basis. The political behaviour of man and various organized groups is influenced by economic factors. The main functions of modern welfare state are basically economic. There are economic motives behind many political policies. Political norms like liberty, equality, rights, justice are very often evaluated on an economic basis. Thus there is close relationship between political and economic life. The interaction of the two disciplines has resulted in the increasing importance given to political economy in recent years. Political Science and Sociology No two social sciences are as closely related as political science and sociology. Sociology is the fundamental social science. It is the root of all the social sciences. It is the most comprehensive social science which studies all aspects of the life of man in society. In the words of Small, it is the â€Å"science of men in their associated processes†. Sociology has a much wider scope than political science. It is a study of society in all its manifestations, while political science is primarily a study of the state and government. In other words, sociology deals with man in all his social relations, while political science deals with the man in his political relations. Sociology deals with both organized and unorganised communities and groups, while political science is concerned with organised political communities. The subject of sociology is social man and that of political science is political man. The relation between the two sciences is well brought out by Garner. He writes: â€Å"Sociology derives from political science knowledge of the facts regarding the organization and activities of the state, while political science derives in large measure from sociology its knowledge of the origin of political authority and the laws of social control†. State and politics cannot be studied objectively without an understanding of the general laws of social development. Political institutions and processes are influenced by social forces and factors. Not only does sociology influence political science, but politics also influences the social system. The political system controls and regulates social forces and customs. Politics engineers the process of peaceful social change and is engaged in maintaining social stability and cooperation. Political control is the most important and the most effective among all forms of social control. Contemporary political studies have borrowed concepts, methods and techniques of research from sociology. The current sociological impact on the study of politics can be traced back to the influence of Max Weber. Interdisciplinary study of political science and sociology got tremendous fillip with the emergence of political behaviouralism. A new branch of study named political sociology has emerged as a result of the interaction between political science and sociology. G. Sartori has observed that politics has got socialised and society has got politicised in the present times to such an extent that politics cannot be studied in isolation from sociology. Political Science and Psychology Psychology is the science of mental attitudes and human behaviour. It studies human instincts, attitudes, sentiments and emotions. It has been emphasized that scientific study of social phenomena must have a psychological basis. Psychological factors have become increasingly important for understanding what people believe about politics and how they act in political situations. Study of political behaviour has assumed great significance under the impact of behaviouralism in political studies. The psychological approach in political science goes back to 1908 when A. F. Bentley’s â€Å"The Process of Government† and Graham Wallas’s â€Å"Human Nature in Politics† were published. The psychological approach received further impetus from Chicago School political scientists such as C. E Merrium, Stuart Rice, George Catlin and Harold Lasswell. Modern writers like Tarde, Le Bon, McDougall, Graham Wallas, Baldwin and Ellwood have attempted to explain and interpret political and social phenomena through the laws of psychology. Governments to be stable and popular must reflect the mental ideas and moral sentiments of the people who are subject to its control. Modern governments have devised subtle methods of the psychological manipulation of the masses. Public opinion is being moulded by ingenious propaganda as in politics the art of controlling the mass mind is increasingly becoming the key to political power and stability. Political Science and Ethics Political science has close historical links with philosophy and ethics. Initially, the study of state in Greece was a part of ethics. Ethics as a branch of study investigates the laws of morality and formulates rules of conduct. Ethics is the science of the moral order while political science is the science of the political order. Both have to deal with questions of right and wrong, good and bad, just and unjust. Plato conceived the notion of an ideal state in his ‘Republic’ and believed that the state should train men in a life of virtue. The end of the state, according to Aristotle, is good life for the citizens. Modern idealists like Rousseau, Kant, Hegel and Green have accepted the state as an ethical institution which creates conditions for the fullest development of human personality. Lord Acton goes so far as to say: â€Å"The great question is to discover, not what governments prescribe, but what they ought to prescribe†. Fox held that what is morally wrong can never be politically right. Gandhi’s lasting contribution to politics is his insistence upon the spiritualization of politics i.e., application of truth, non-violence, love, self-suffering to man’s social and political life. The end of the state has been formulated by the greatest political thinkers in terms of moral values. The state exists to promote social and moral good on the largest possible scale. A good citizen is possible in a good state and perfect state cannot be conceived where wrong ethical principles prevail. Laws are obeyed with greater readiness if they are based on the moral ideas of the community. Politics also influences ethics. Politics safeguards the ethical norms of a society. The state acts as the guardian of social morality. The attempts of some contemporary political scientists to create a value-free political science have not been successful. David Easton aptly observes: â€Å"The goal of value-free research is a myth†¦ The utility of political research stems from the fact that it helps men to decide upon the kind of political system they would prefer and to understand how to go about changing social policy to obtain it. The inspiration behind political science is clearly ethical.† Political Science and Jurisprudence The state is a social phenomenon as well as a legal institution. From the legal point of view, the state is a person with rights and duties. It is a juristic personality subject to the process of law. The state operates through law and hence jurisprudence, as the science of law, is closely related to politics. Strictly jurisprudence is a subdivision of political science but on account of its vast scope and technical nature it is studied as a separate branch of study. Jurisprudence has several branches, namely, civil law, criminal law, constitutional law, international law etc. Constitutional law defines the organs of the state, their relations to one another, and the rights and duties of individuals. International law regulates the relations of states and various international organizations: If law influences politics, politics also influences law. Different political systems have different legal systems; Laws tend to be a reflex of a particular social pattern and are influenced by the nature of the political system. Political Science and Anthropology Anthropology deals with man as a social being. It deals with the origin, classification and relations of races, languages and cultures found in different localities. Politics uses the vast material gathered by anthropology. Physical anthropology dealing with the conditions of primitive men and their environment facilitates the study of the origin and evolution of various political institutions. Similarly social or cultural anthropology dealing with the growth and interpretation of customs, traditions, habits and religious beliefs etc., explains the forces and factors operating in political institutions. Anthropological data have assumed great importance in the study of the formation of national character. Political Science and Geography Many writers have emphasized the influence of geographical conditions and physical environment upon national character. Even national policies have been shown to be determined by such conditions. The influence of climate, topography, character of the soil, insularity, the presence or absence of mountains, rivers and outlets to the sea has been emphasized by various political thinkers from Aristotle to the present. Notable among them are Bodin, Rousseau, Montesquieu and Buckle. The emphasis upon geographical factors as determinants of state policy and governmental functioning has resulted in the development of a new science known as ‘Geopolitics’. Since territory is an important element of the state, geographical factors naturally influence political activities. These factors have assumed great significance especially in the field of defence strategy. Political Science and Statistics Statistics is concerned with systematic collection, analysis and presentation of numerical data. Von Mohl described statistics as a means through which a picture of existing political and social conditions could be obtained. Social phenomena and the results of governmental action are quantitatively measured by it. Statistical findings â€Å"serve as a guide for administrative action, as a basis for legislation, and as a means for testing the expediency or effectiveness of political policies†. Therefore, all governments collect statistical information concerning finance, trade, military and economic resources, social conditions of the people etc. Behavioural approach to the study of political science has put excessive stress on statistical methods (quantification, techniques), thereby contributing a lot to the scientific character of political science. The foregoing discussion clearly shows the intimate relation of political science to other social sciences. A proper understanding of political institutions, processes and phenomena calls for reliance upon a number of sister disciplines. Specialization of social sciences should not lead to narrow compartmentalization. Interdisciplinary approach to the study of social sciences has resulted in the blurring of rigid boundaries of various disciplines and highlighting the need for mutual exchange and interaction among social scientists.

Developing Yourself-Important Skills for the Workplace Today

Developing yourself-important skills for the workplace today Nowadays employers are looking for people with analytical reasoning skills, communication skills and creativity. But why, this is an obvious problem. Because all employers want their companies or enterprises can better develop. They do not want to hire people who do not have competence to destroy their company. However these above skills are important for the companies and enterprises. The following is an analysis by why employers look for people with these skills. First is the analytical reasoning skills, it is deals with your ability to assess a situation, seek multiple perspectives, gather more information, and identify key issues that need to be addressed. Highly analytical reasoning thinking with demonstrated talent for identifying, improving, and streamlining complex work processes. The world values people who have good analytical skills, who can see the big picture from the details, and who can think in terms of multi-disciplinary combinations. According to Thomas Friedman, author of The World is Flat, it’s â€Å"interdisciplinary combinations – design and technology, mathematics and art – that produce YouTube and Google. † In this age of overflowing information, in which the number of words on the Internet is close to surpassing the total number of words spoken in the history of humanity, we must know how to analyze and deal with information; to know what are good sources of information, to be able to access it and use discrimination to make effective use of it. As a whole, analytical ability is an important skill which the college students or professionals must develop in order to achieve the success in the workplace. For example if you want to buy an air conditioner. You analyze the air conditioner itself, is it a good brand, is it present technology, and what about compare to other present technologies. So what about your decision? And than you analyze the financial impact, do you have money for it, do you use cash or credit for it? After that you analyze do you home have a place to put it? So you look at all point of view of the same situation. If you want to be analytical, you have to weigh up your selection, think about them before you act, and not act on first impulse about much of anything. Second is the communication skills, Communication is the heart of every organization. Everything you do in the workplace results from communication. Thereby good reading, writing, speaking and listening skills are essential if tasks are going to be completed and goals achieved. As you develop your career you will find various reasons why successful communication skills are important to you. Shirley Taylor, March 11, 2009). Why it is important to you, because you will get a lot of benefits, for example: you will need good communication skills to make sure your application letter is fluency and acted upon. You will need to communicate perfect during your interview if you are to sell yourself and get the job you want. You will need to discuss problems, give instructions, work in teams, and interact with colleagues and clients. If you wa nt to achieve co-operation and effective teamwork, good human relations skills are essential. As the workplace is also becoming more global, there are many factors to consider if you want to communicate well in such a diverse environment. The most successful corporation understands that if they want to be successful in today's business world, good communication at all levels is essential. Today's workplace is constantly changing, so learning more about effective communication will help us all adapt to our changing environments. (Shirley Taylor, March 11, 2009). Last but not the least, it is the creativity. â€Å"A man of great common sense and good taste, meaning thereby a man without originality or moral courage. (Sir Walter Besant). Some researchers define creativity as combining existing elements in an innovative way to create a new purpose or result. But others see creativity as the ability to generate new ideas from looking at how things are related. The book keys to success (2009, p. 110-111). Creativity is one of the most important things in the world because if each person did not have creativity then everything the same. Each person has there own type of creativity and that is why there are unique art, movies, clothing, etc. And then let’s talk about how we can develop these important skills while in college. Some suggest about analytical skills: I think to open teacher-student relationship helps the student become a good advice. It's difficult for the student to do this if he is not engaged or open to what the teacher has to say. And the other method is learning how to question. Everyone knows how to question. It is part of what makes us human- we meet new people and ask them where they come from, what they do for a job, whether they are married. However, as you studies progress you will find that you need to think more deeply about how you question and type of questions that you ask. About communication skills there are some tips for improving your communication style. Adjust to the other styles of communication. Don't think it is too late to change your way of conversing because it's been years. You had to learn to communicate in the first place and you can unlearn certain behaviors or change them. Sometimes we get stuck in a communication rut. (Peter Murphy, 2007). Don't pick on others for communicating differently. If we all communicated in the same way, we'd soon be bored with each other. (Peter Murphy, 2007). Last is about how to develop creativity. Brainstorming is also referred to as divergent thinking: you start with a question and then let your mind diverge-go in many different directions-in searches of solutions. Brainstorming is deliberate creativity thinking. When you Brainstorm, try to generate ideas without thinking about how useful they are; evaluate their quality later. Brainstorming works well in groups because group members can become inspired by, and make creativity use of, one another’s ideas. The book keys to success (2009 p. 111).

Poultry Management System

A management system is the framework of processes and procedures used to ensure that an organization can fulfill all tasks required to achieve its objectives. Businesses today are developing and upgrading their system into more high level system to lessen the time and effort of performing their complex jobs. Comparing to their old system like their MS Excel System in inventory, sales, monitoring and production they are now implementing a system that manages all their complex transactions. In the global arena, Willmar Poultry Company (WPC), one of the largest turkey poultry producers in United States operates in the production of turkeys and other livestock. Moreover, they prefer to have a solution which both strong in manufacturing and financing area. Further, they want to streamline data entry and reporting, increase in flexibility and functionality, and improve data access and decision making capabilities. So, in managing all their diverse transaction, WPC implemented the system, Microsoft Business Solutions-Axapta. (Willmar Poultry Company, 2000) In the national scene, Maya farms, a large integrated farm located some 40 km from the city of Manila. It maintains some 60,000 pigs, 12,000 egg-type chickens and a few hundred heads of cattle. Soon after the embargo in 1973, Maya farms started experimenting on the industrial uses of biogas generated from the manure produced by their livestock. It developed systems that enabled the farm to use methane gas from the manure as substitute for liquefied petroleum gas (LPG) and as source of energy to run internal combustion engines that power its deep-well water pumps, feed mixers and generators and some other electric equipment in the farm. After they succeeded the implementation of the biogas, they developed a system that focuses on their transactions especially on their purchasing, selling and giving inventory in mid 90’s. After several years of developing new system that would manage their fast growing farm, they successfully implemented their new system â€Å"Livestock Inventory System† which caters to their diverse transactions like purchasing and selling of chickens and other livestock. (Integrated Livestock – Fish Production System, 2000) Locally, a company that maintains egg-type chickens in their farm is (LBF) Lacia Breeder Farm located at Taglono, Toril, Davao City. The farm seeks innovative ways to improve the health of their breeding stock. Moreover, the farm needs faster decision making, secured records, and powerful reporting every time they see and need the data. Since, they are using MS Excel System in recording and processing their transaction they encountered problems that would prolong their decision making in improving the farm. Moving forward, Lacia Breeder Farm’s passion for innovation continues as they seek out and discover new technology that will provide them with distinct competitive advantages necessary in providing the highest quality poultry at the greatest value to the customers and consumers. Hence, they recognize that the future is only a day away and are always considering new ideas and technology as they continue their relentless commitment to innovation. In response to their innovation, the researchers have proposed a system called Poultry Management System that would help the farm in managing their diverse transactions. Statement of the Problem The Lacia Breeder Farm (LBF) is using MS Excel for their transactions in the farm. While, using the old system, LB Farm encounter problems which cause them delay in transacting businesses of the farm. Moreover, in using the their existing system for a long period of time there is a need of a reliable, secure and fast management system to handle their diverse transactions and to strengthen their operations. Based on our interviews of the farm manager, the problems found upon using their existing system have been identified. There is a delay in generating reports. Upon using the MS Excel application, it would take several days in producing reports because the management still has to gather all the data. They have to encode all the gathered data and looked to their columnar to check if the reports and data are the same as recorded in their columnar book. They also have to encode each data again and again in every transaction that they have done and categorized each data into particular reports. Duplication of data is essential for back-up purposes but in this case, LBF produced a redundant report that would delay them in their decision making. Thus, in determining the history of their transactions and reports of their inventory still they have to scroll over their old system and find the necessary data of that particular report. Moreover, this could cause the disorganization of reports that would hinder their operation. It would also delay them to generate reports, since the data will not be automatically updated in their MS Excel System. Stocks are not monitored properly. Since they are using the Microsoft Excel for the monitoring of their feeds and medicines, the farm management encountered a problem in determining if there is still available stock in their stockroom because in Microsoft Excel, although it calculates the remaining stocks, the management still needs constant monitoring to their MS Excel just to determine if there are stocks available. Moreover, if this happened they will check the stockroom how many feeds and medicines available. They have to calculate again from their columnar and notebooks the consumed feeds and medicines to determined the availability of the stocks. There is miscalculation of data that leads to inaccurate result. While using the MS Excel System, the management is hesitant to use the formula for their MS Excel because sometimes it will be modified by the user. There are also instances that they are confused on the accuracy of the result of their MS Excel System because the user or the manager inputs a wrong formula that makes the calculation inaccurate and it can only be identified once double-checked. This would also create confusion in determining the stock’s availability and accuracy of the files and records in inventory of their products. The records and files are misplaced. The daily, weekly, monthly and yearly reports are misplaced for once it had been recorded in their MS Excel and printed, the hard copy will be compiled in a folder without label and placed on top of the table because they don’t have proper cabinet for storage. Some records are thrown in the garbage if it is assorted to the old files and it is hard to find the files for it was thrown away. Some records are also misplaced by the manager for he will bring them in their main office in Panabo; sometimes he left them on his car or misplaced somewhere else. This is why files and records are hard to find during retrieval. Furthermore, they will consume too much time in retrieving the misplaced files because they have to scan all their unlabeled folders, to their assorted files and in case of lost of file/s. They have to scroll over to their MS Excel System just to find the needed data because some data and files are in the farm and others are in the main office at Panabo which took so long because of the distance between the farm and the office. And also, they have to check on their columnar book back again to get the files that were lost. Files are unsecured. The files that are supposed to be viewed and accessed only by the manager are viewed and accessed by unauthorized personnel due to lack of security privacy of their MS Excel system. Based on what we have seen in their MS Excel System, they don’t have a security like asking password every time they accessed the files. When the manager is not in the office, the caretaker or employee could view and access the confidential files and could even change and erase the data recorded. They could easily hacked on other files which is not supposed to be accessed by unauthorized personnel since it is easy to accessed the system because of the lacking of security. Even, they could ruin the entire program or changing the program set up. And, change the formula which leads to a wrong output. There are also chances of data lost once it was accessed by the caretaker or other employee. The manager has to evaluate again the encoded data to double check and to ensure the files that have not been purge and change. Assumption of the Study This study aims to develop the management system of Lacia Breeder Farm to provide fast and accurate farm transaction. Based on the identified problem, this study assumes to: Generate accurate and particular reports in every transaction. Through using this management system, it would give them a report on a particular transaction. This would help them to analyze and decide what the next move to further improve their farm. Moreover, this would lessen the encoding process of the data because it can generate automatically the reports after the data are encoded. It will not block any operations of the farm because it can generate reports easily. Thus, this system automatically updated reports that needed on particular operations. Provide convenient way of monitoring the stocks. Through using this management system, it would give the management an update monitoring of the stocks availability. This would lessen the work in encoding, retrieving and processing manually all the data encoded and needed. Provide a system that can give accurate calculation of data. This gives proper calculation of data and gives accurate result since the formula is embedded and cannot be accessed by someone else. Hence, it would determine, give accurate result and proper calculation of the stock remained in the stockroom. Provide proper storage for all records and files. This management system provide proper storage for it has a big storage system which the database of the system. It would help the management in easily searching the files that are lost. It provides an update detail of the files and records to be retrieve. Further, it fastens the time consumed in retrieving data. And, they will not anymore scan all the files, records and columnar book just to find the needed lost data. Provide a system that has security like asking password. It would not allow any user to access the system to secure all the file/s and record/s inside. It will give the management a better and safe data for further uses. Hence, only those registered users can access, view and add data. These would be a great help for the farm for they do not have anymore double check the records and files for it is secure. Thus, categorized personnel have their own category in accessing the data for example; the manager can access all the detailed, confidential and important data while other users have a limitation. Review of Related Literature To provide a background and framework of the investigation, selected literature related to the study are presented in this section. These include theories, systems, principles, concepts and views, which have a direct bearing to the variables of the study. Poultry is any domestic fowls, such as chickens, turkeys, ducks, or geese, raised for food, meat or eggs (Grolier New Webster’s Dictionary) is the main product of the poultry farm before developing any computerized information system to manage the transactions accurately and reliably. Based on the research, the following are the factors should be considered in managing the farm which is important in developing a system for poultry farm and to understand the processes involved (Board of Regents of the University of Wisconsin System, 2005). Hatching. The development of a mechanical setter and Hatcher has permitted the large scale production of chicks with little labor. While many of the eggs produced on the farms are unfertilized, only those eggs which are fertilized will hatch. Fertilized eggs can be purchased from breeding operations, or by the successful mating of a rooster and a hen by natural methods or by using artificial insemination. Turkey production relies on the use of artificial insemination to produce fertile eggs. The continuous genetic selection for turkeys with large breast muscling has resulting in many breeds which are no longer capable of copulating because of their large and awkward size.