Songkran Festival in Thailand for Economy - myassignmenthelp

Question: Examine about theSongkran Festival in Thailand for Economy. Answer: Presentation Various types of occasions have now become a decent asset of a mass satisfaction as well as become a noteworthy asset of economy age in the separate nation. Occasions can be of shifted sorts, for example, film celebration, yearly celebration, concert and numerous others like such (Kitterlin Yoo 2014). Songkran celebration is one of the sorts of such celebrations yet certainly with various religions and convictions behind it. The paper along these lines makes sense of the verifiable discoveries behind the occasion (Tsai Sakulsinlapakorn, 2016). The primary motivation behind this task is to dissect the Songkran celebration dependent on various boundaries, for example, its effect on the various partners and the hypothetical points of view of the Songkran celebration. Chronicled foundation of the occasion Songkran celebration is the greatest occasion celebrated in the nation Thailand consistently in the long stretch of April from thirteenth to fifteenth. The beginning of the occasion can be followed in the prior occasions when the devotees used to offer nourishments to the Buddhist priests. The heavenly water offered by the priests had then taken the strict convictions, which is since the time at that point has proceeded. The festival of Songkran celebration is currently increasingly accomplished for the sacred reason. Individuals see this as a decent asset to decontaminate their spirits by being into the precipitation (Agarwal, 2013). Writing Review Occasion as far as standards of maintainability Standard of maintainability can be all around characterized with the assistance of Triple Bottom Line approach. Triple Bottom Line approach is a hypothetical system that investigations the effect of a business on the three significant factors, for example, condition, society and the economy (Starik Kanashiro, 2013). On a comparative note, this segment of the task checks the effect of the chose celebration on the public activity of the Thais, on the general condition and on the neighborhood economy. Natural effect The effect of a business or any occasion on nature is developing in worries for the everyday citizens. Everyday citizens have now much worry on the improvement of condition. Supportability has become a basic resource of the various practices that associations today perform. They do as such to guarantee that their business is lined up with natural reason additionally (Beckmann, Hielscher Pies, 2014). Social effect Occasions do likewise influence the public activity of individuals living near such occasions. The various types of occasions do influence its crowd particularly. In any case, occasions dependent on ceremonial convictions impactsly affect the general public. It changes their perspective. It changes their method of living and furthermore their method of convictions (Porananond, 2015). Economy sway Such occasions do likewise indirectly affect the nearby economy. This happens on account of a few reasons, for example, the expanding fall of outside guests. An expanding fall of outside guests is additionally went with an expanding number of neighborhood individuals. On the off chance that such a tremendous social occasion is a piece of an occasion and that for a long span of time, it truly helps the nearby economy of the nation to improve to a huge level (Lee, 2016). Encounters and implications connected to the occasion Various individuals have various encounters in regards to the occasion. To certain individuals, it just methods a decent source to have a satisfaction. Be that as it may, there are numerous who are related to the different sorts of occasions for their various convictions considerations. Regardless of all the recognize convictions and perspectives on the various types of occasions, it is justifiable that occasions are near many (Karlsson, 2013). Positive and negative effects results of the occasion The effect of the occasion on the economy is promptly detectable. This doesn't just profit the various businesses related with this. It rather influences the nearby economy too. Positive effect of various occasions can be yet are not constrained to, for example, expanding business of various bodies partner to the occasion, engaging asset for the individuals who love amusement and neighborhood economy of the nation. Negative effects can likewise be in critical numbers. Various occasions have diverse negative effects, for example, a concert influences the general condition with sound contamination. This is tricky to the regular resident too to the understudies (Riasi Pourmiri, 2015). Effect on partners in the occasion Partners are the individuals who are related to the occasions with their various jobs and duties. The hypothesis of partner the board takes after its connection with the hypothesis of manageability, which intends to fulfill the requirements of each and every partner related to a business or an occasion. It is to be sure a test in these days to fulfill the requirements of each and every partner (Tantalo Priem, 2016). Partners are of two sorts, for example, essential and auxiliary (Kazadi, Lievens Mahr, 2016). Maintainability has been influenced seriously by the lack of ability of the organizations to deal with their partners. Associations with better maintainability records have the better capacity to deal with their individual partners, which is the reason there are hardly any organizations on the planet that are well known for their manageability records (Eccles, Ioannou Serafeim, 2014). Conversation part Songkran celebration as far as standards of manageability Natural effect Songkran celebration is one of such occasions that evidently affect the general condition. Thai individuals accept the occasion is an asset to wash off their wrongdoings and awful deeds. It draws in the nearby individuals as well as pull in the outsiders too. Sightseers originating from various pieces of world have their advantage likewise in the occasion. They may have some other point of view towards the occasion; be that as it may, they despite everything participate in the occasion. Ecologically, the celebration score poor on the maintainability account. This is for hardly any significant reasons, for example, the wastage of water and the contamination because of this. There is a gigantic deficiency of water in Thailand. Regardless of the reality the neighborhood administration of the nation despite everything offers adequate water to help the ceremonial convictions. They have diminished the celebration length from at first of four days to three days yet it doesn't look great fro m the viewpoint of manageability (Waiyanate, 2016). Another significant post is contamination, which the spilling of water causes. Individuals use to be in the downpour of water with their shoes in the leg. The encompassing of the territory will undoubtedly be appended with startling contamination might be as soil that various individuals carry with themselves in the celebration (Waiyanate, 2016). Social effect Songkran celebration like the other occasion celebration over the globe draws in a mass cooperation particularly from the neighborhood network. It likewise witnesses a huge cooperation of the global guests the individuals who come to Thailand to visit the nation. There have been occasions of street mishaps, which were there due to road get-togethers, foolish driving, drinking while at the same time driving and many like such. The occasion itself doesn't give any lecture on any such practices; in any case, it is getting answerable for such causes. It has influenced them adversely, which is anything but a sound sign for a quiet climate (Porananond, 2015). Economy sway Songkran celebration, which is praised each year in the period of April for three days draws in the nearby individuals as well as it, additionally pulls in the outside guests who visit the nation for the visiting reason. The remaining of outside guests in the celebration opens up approaches to an expanded recurrence of internet booking of inns, air tickets, eateries and so forth. Visit administrators do acquire a noteworthy sum with such occasion. Not just this, the inns and the eateries likewise win a huge sum. The business is improved for the lodgings, the eateries and the visit administrators. This in a roundabout way impacts the neighborhood economy of the nation. This is for such explanation the nearby legislature of the nation has demonstrated their enthusiasm for elevating the travel industry division of the nation (Karlsson, 2013). Encounters and implications connected to the Songkran celebration The occasion celebrated by the Thais has not many foundation meaning, which is important to comprehend the significance of celebration to the Thais individuals. The Thai individuals accept that being into the sprinkling water will wash away their transgressions and clean their spirits. The conviction is a lot of like the explanations behind which Makar Sankranti is praised in India. Nonetheless, the method of festivity is unique. To the Thai individuals it is strict and devout as well. The other importance joined to this occasion is the conviction, which the Thai individuals have for downpour. They accept that sprinkling water in such a manner for ceremonial qualities will likewise pull in precipitation in the nation. In any case, this will repay the shortage of water in the nation (Karlsson, 2013). Positive and negative effects results of the Songkran celebration Inspiration of the occasion is generally apparent in the monetary improvement of Thailand. The web based booking has gone up. This is on the grounds that more individuals are presently originating from the various pieces of world. They are the guests who are going to the nation with their unique goals to be the piece of the occasion. This is a decent sign for the various lodgings, eateries and the visit administrators in Thailand. They have now improved business openings (Riasi Pourmiri, 2015). Notwithstanding of its positive effect on the economy of the nation, it has antagonistically influenced the social and the ecological components of the nation. Mishap cases are ascending with the developing fame of the Songkran celebration. Drivers are driving the vehicles angrily while being in the drinking state. Aside from this, it is likewise the wastage of water. The nation is attempting to get the adequate water for its kin. Besides, the overflow water is supporting the air contamination . This is never a sound sign for a nation.

Company profile Fytosal ltd Free Essays

MKG501B Assessment 1 MUHAMMAD JUNAID JAMAL FYTOSAL ltd. †Company profile Fytosal ltd. is an exchanging organization with a global investment of accomplices, working in the field of solid sustenance across Slovakia and other European nations since 2003. We will compose a custom exposition test on Organization profile Fytosal ltd or then again any comparative point just for you Request Now It has been set up with the mean to help wellbeing security by creating and circulating of prebiotic items produced using TOPINAMBUR at the residential just as outside market. Topinambur is one of a kind plant concealing solid and recuperating vitality from the nature. It contains substances that well influence human creature and assists with forestalling and mend a few diseases. Its exceptionality lays additionally in the way that it is safe against substantial metals. It comprises of valuable part †inulin that helps in the treatment of different ailments without a doubt diabetes mellitus. The provider of the crude material †topinambur tuber is simply the organization, since it develops topinambur on 5ha in Slovakia. Organization is a sole wholesaler, having no opposition in Slovakia. It circulates the accompanying items through the stores of sound sustenance and bread shops to the last customer. At present there are around 60 sound nourishment stores selling the accompanying topinambur items: * Top-inulin tablets * Top-inulin powder * Syrup * Jams * Sweets SWOT examination Strengths * company’s think what about the exchanging and developing of topinmabur * it is an organization with global participation * it is completely financed from accomplices commitments * approaches Hungarian market, since one accomplice lives and follows up for organization in Hungary * scholarly capability of HR * company’s methodology concentrated on advancement procedure of creation * own encounters and own exchange mark Shortcomings * size of an undertaking, it is a little organization * absence of representatives information about topinambur toward the start of work * nonattendance of mechanical hardware for creating of items * need of serious tending to of individuals * more significant expenses in examination with staples, individuals are utilized to Opportunities * expanding enthusiasm for offered sound sustenance items produced using topinambur in Slovakia and other European and non-European nations * backing of the work in the district * potential for supporting of wellbeing assurance no opposition for the items produced using topinambur Threats * absence of people’s information about the ideal impacts of solid nourishment food stuffs and topinambur itself * general doubt of individuals * world monetary downturn * work power resettlement * installment order of buyers * conceivable economic situations change * administrative changes * stagnation of financial development * lacking quality work power Competition In Slovakia, Fytosal ltd. has no opposition, in sense that there is no other organization offering indistinguishable items from Fytosal does. The main organization that manages topinambur developing is Fytosal that is an exchanging organization also. These are perfect conditions for the further organization improvement. As to levels, France is an European head. Topinambur was presented there without precedent for 1600. Germany is viewed as one of the main nations too, principally in grouping of items produced using topinambur and took this position additionally on account of profound and advanced investigation of topinambur creation. Third nation is Hungary, in light of its scholarly potential. Clients Fytosal ltd. is, inside the company’s procedure, concentrated on dynamic individuals on the local just as European market. The objective gathering is all the gatherings keen on sound way of life. There are three distinct gatherings * stores of solid nourishment * bigger exchanging chains * pastry kitchens or confectioners. There are 62 stores offering these items. Bigger buyers like Tesco or Hypernova are keen on definite items like jams, syrups and confections. In any case, these are viewed as simply potential clients, since Fytosal ltd. as not settled on any understanding affirming the collaboration between them. Pastry kitchens consider purchasing of semi-completed item topinambur powder. Fundamental factors that impact clients when purchasing results of solid nourishment are value, quality, salary just as ailments or eagerness to live more advantageous life. Cost is around twice as higher as in correlation with normal jams and syrups. That is the reason for the mos t part higher pay society could bear the cost of them and become not just single-shot clients. Thinking about the inclinations of individuals, they are for the most part keen on syrups, sticks and confections for their youngsters. Interest for tablets isn't so high and the fundamental explanation is that individuals don't confide in tablets since there are a lot of different medications promising ensured results, which isn't in every case valid. The other motivation behind why clients for the most part incline toward â€Å"sweet† type of topinambur is the way that such items have indistinguishable healing impacts from tablets have. It is likewise critical to specify people’s ignorance of topinambur that contrarily impacts its attractiveness. Organization attempts to educate populace through different introductions, courses and displays like Dia day and other. Publicizing/Promotion It is inescapable for the organization the executives to think about the correspondence approach appropriately, due to people’s ignorance about this new and old plant and its corrective impacts. Since the organization is named a microenterprise, it doesn't discard huge measure of extra budgetary assets to be utilized for items advancement. The biggest accentuation is thusly given to the accompanying exercises. the formation of site in three dialects †Slovak, English and German language is vital as this type of correspondence and information procuring is the most well known. * Presentations, classes and shows could likewise improve people’s consciousness of this about overlooked herb. * Word of mouth, positive references and suggestions will presumably not increment the interest in the huge degree, yet may expand organization picture in the area. * The other structure could be sending of messages including elevating materials and pamphlets to address potential clients. The most mainstream type of advancing results of Fytosal ltd. has been composing of different articles in various magazines. Organization delegates guess that magazine articles would be the best method of items advancement. Detailing a system I. Organization crucial: TOPINAMBUR FOR THE HEALTH OF EVERY CELLâ€Å" II. Company’s key objective: „TO BECOME A LEADER IN THE EUROPEAN MARKET â€Å" Market Development Company decided the mean to turn into an European chief. To arrive at this point, organization needs to figure a methodology too to characterize potential issues and their answers. The principle center is around contenders. This way to investigate contenders, their capabilities, qualities and shortcomings so as to exploit thus to build intensity. Since the organization doesn't have any present rivals in Slovakia and its point is to infiltrate to European market, it centers around remote contenders. As we have just referenced previously, Germany, France and Hungary are viewed as European driving nations. To take a model Topina ltd. is the biggest German maker of items from Topinambur. Their items contrast from those that organization offers. It is imperative to be inventive underway and to realize how to pull in clients. Statistical surveying of neighboring nations as Poland, Czech Republic and Hungary ought to be made. The essential showcasing point is to increase new clients. To satisfy this point, a few auxiliary points help. The first 62 stores of sound nourishment acquired by Fytosal ltd. should spread wide to least of 100 stores. Organization should address in any event ten additional bread kitchens to gracefully topinambur powder to be included by baked good creation. Additionally, bigger chains like Tesco and Hypernova ought to be routed to commit a corner for Topinambur items. New business open door Since the way that this plant is so special and offers a great deal of chances for use, organization may exploit it and expand its item portfolio. Aside from of sound sustenance and food supplements, organization can begin fresh out of the box new undertaking corrective items produced using Topinambur. Restorative items portfolio will include four items: cleanser, hair analgesic, hair-tonic and body milk. Instructions to refer to Company profile Fytosal ltd, Essay models

Cell phones cause a cancer risk Essay Sample

Cell phones cause a cancer risk Essay Sample The 1990s were the years when people started using mobile phones. The number of active users was growing with every year. People spent more and more time holding a phone in hands or near the ear. Adults and children spend a lot of time next to the cell devices today that make the whole picture of using various gadgets completely different from the one that we could observe ten years ago. The concern about the fact that cell phones cause cancer appeared because mobile devices produce energy that is called radio-frequency signal or RF. People feel worried about the future of their health the future life of their kids as it’s hard to imagine a family that doesn’t have a phone. Is there any risk of having a brain tumor because of using the gadget? Myths and legends make people look for scientific proves that give the right answer to this question. Do mobile phones cause cancer? Smartphones work the same way as all the other mobile devices that you can find in any store. As we all know, there are various types of signals like microwaves, FM waves or X-rays. Every type of signal has its strength and the level of influence on the human’s body. The signals produced by a phone are similar to the FM signals that are called as non-ionizing emission. It means they are not so powerful to change the DNA of a cell and cause disease because of it. We know that UV waves and X-rays can change the DNA parts and cause serious problems with health. They belong to an opposite group of waves that are called ionizing emission. If we take a closer look at the work of microwaves, we will notice that these waves can heat the food that we put inside of it. If we use the RF signals at a high level for a long time, it will produce the same effect on the cells that are located close to the phone. Harmful effects of mobile phones Every cell phone has an antenna that is hidden inside the body of the gadget. The level of emission is the highest inside the device and it falls down together with the distance. The close and longer we hold the gadgets near head the more we are exposed to the RF emission. Of course, there are some things that influence the level of emission perceived by human cells such as: Period of time; Miles to the device; Miles to the closest tower; Number of active users per a tower; Model of the device. The conclusion here is easy for understanding. There are reliable cell phone radiation facts today. The more and the closer the phone is near our heads the more radiation our cells receive. We won’t become hot like a sausage in the microwave, but we will influence the work of the cells anyhow. The dangers of cell phones There’s a special measure that can calculate the amount of radiation received by the cells of the human body. It’s called the specific absorption rate or SAR. Cell phone radiation levels differ from model to model. All the manufacturers are obliged to inform their buyers about the highest SAR level produced by their gadgets. The limit is 1,6 W/kg for the gadgets sold on the territory of the US. It’s dangerous to buy a device that doesn’t have this information. Considering these figures as a norm is not a good idea. Every manufacturer states the maximum limit that can be reached in specific situations. Cell phones and cancer are the terms as are considered to be synonyms for some people. There’s no urgent need to panic without a thorough investigation of what the real influence of devices is. Cell phone radiation effects on human body All the experiments that were conducted in laboratories proved that cell phone radiation effects are neutral. Animals didn’t suffer from any kind of tumor in any part of the body after active absorption of RF emission. There are no proofs besides the rumors that RF emission can hurt the cells of a human body. Of course, no one will ever experiment with humans to check if it’s true for 100%, but the supposition is based on the lab experiment with animals. Can you get cancer from cell phone?

Christmas Tree Elephant Toothpaste Chemistry Demo

Did you know you can do the elephant toothpaste demonstration to make a Christmas tree holiday chemistry demonstration? Its extremely easy, plus it makes an excellent demo to do before the  holiday break! Christmas Tree Elephant Toothpaste Materials There are a few ways to set this up to make a Christmas tree. The key is to add green food coloring to get the tree effect and then either perform the demonstration in an erlenmeyer flask, which naturally produces the tree shape, or else perform the reaction in a tube with a tree template placed over it. You can make a tree shape from aluminum foil, with slots cut up the side and an opening at the top to force the foam from the reaction out into the proper shape. 50 ml of detergent100 ml of 30% hydrogen peroxide10 ml of a saturated solution of potassium iodidegreen food coloringerlenmeyer flask or homemade Christmas tree model Procedure Place the erlenmeyer or your Christmas tree container on the lab bench. Add the detergent, peroxide and food coloring.Pour the potassium iodide solution into this mixture to catalyze the reaction.Optionally, touch a glowing splint to the foam tree to relight the splint and demonstrate that the bubbles are filled with oxygen. Safety Information Hydrogen peroxide is an oxidizer. This demonstration uses a higher concentration of hydrogen peroxide than the home variety, which means you need to wear gloves to protect your hands against an accidental splash or spill, which could cause a burn. Chemistry Hydrogen peroxide is catalytically decomposed into water and oxgen. This is a nice example of an exothermic reaction. The audience will be able to see steam rising from the foam. The overall equation for the elephant toothpaste chemical reaction is: 2 H2O2(aq) → 2 H2O(l) O2(g) The decomposition reaction of the hydrogen peroxide into water and oxygen is catalzyed by the iodide ion. H2O2(aq) I-(aq) → OI-(aq) H2O(l) H2O2(aq) OI-(aq) → I-(aq) H2O(l) O2(g) Dishwashing detergent is added to capture the oxygen and form bubbles. This is an exothermic reaction which may produce steam. Kid-Friendly Version of the Demonstration If you cant obtain 30% hydrogen peroxide or simply want a demonstration that is safe enough for kids to perform, you can perform an easy variation of this demonstration: detergentwarm water3% hydrogen peroxide (the type sold at pharmacies)pack of active yeast (from a grocery store)green food coloring In an erlenmeyer or tree-shaped container, mix together 1/4 cup detergent, 1/2 cup of the 3% hydrogen peroxide and several drops of green food coloring.In a separate container, stir the packet of yeast into a small amount of warm water. Allow 5 minutes for the yeast to activate before proceeding with the demonstration.Perform the demonstration by pouring the yeast mixture into the peroxide and detergent mixture. This reaction does not produce the huge volume of foam of the traditional elephant toothpaste reaction, but all of the chemicals are safe enough for kids to handle. In this reaction, yeast catalyzes the decomposition of hydrogen peroxide into water and oxygen gas: 2H2O2 → 2H2O O2(g) As in the other reaction, the detergent captures the oxygen to form bubbles. Less foam is produced because there is a smaller amount of hydrogen peroxide to decompose. Learn More Red and Green Color Change Christmas DemonstrationElephant Toothpaste VariationsBorax Crystal Snowflake Decoration

Waste Reduction Plan in Manufacturing Areas for Kimberly...

Introduction I am again going speak about Kimberly Clark and introduce additional sustainable information on their efforts to reduce waste and on their continued process improvements, in the areas of manufacturing. We will review the company’s strategic initiatives for reducing waste as it relates to process manufacturing, which contributes to the majority of their solid waste, water and energy issues, and we will conduct a solid waste audit assessment, and review the findings in this un-official report. I. Define the Major Sources of Solid Waste: Defining the major sources of solid waste for KC begins by reviewing the solid waste produced in their manufacturing processes worldwide, since this contributes to the highest output of†¦show more content†¦Plan for Waste Reduction Once again, Kimberly-Clarks Sustainability Advisory Board (SAB) formed in 2007 to provide insight on sustainability issues and best practices to their Global Strategic LeadershipShow MoreRelatedFmcg Products Classification5487 Words   |  22 Pagessafety and health initiatives and continuous improvement on key metrics. Ponds Talcum Powders packaging innovation has bagged a Silver Award at the prestigious 24th DuPont Global Packaging Award, in May 2012.The brand was recognised for cost and waste reduction. In May 2012, HUL amp; Star Bazaar bagged the silver award for Creating Consumer Value through Joint Promotional and Event Forecasting at the 13th ECR  Efficient Consumer Response  Asia Pacific Conference. 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The effect of water content on the strength of rock Free Essays

string(71) " the effect of water content of the differences of the two rock types\." Introduction In order to design all type of buildings, it is necessary to understand the ground condition i.e. soils and rocks which the building foundations are based on. We will write a custom essay sample on The effect of water content on the strength of rock or any similar topic only for you Order Now The occurrence of buildings failure, therefore, can lead directly to the problem of underground conditions i.e. bedrock which support the whole building to standing. In addition, rock is one mainly of an aggregate in the cement production to build the building that means the strength of rock can affect directly to the building. The need to understand rocks type and their properties are significantly for the designers to design buildings and this enables designers to effectively design. Rocks are comprised of many aggregate of mineral particles which is occurring in natural and bonded together with granular structure and texture. Rock in the geology can separate by the classification of grain size, genetic structure, hardness and quartz. but there are still have their individual characteristic and properties. The geologist separate rock in 3 types: igneous rocks, sedimentary rocks and metamorphic rocks. Pore spaces or voids in rock are the most important that will effect of rock strength and rock properties, namely, the mechanical properties of rock derived from the physical characteristic of rock. Type and structure of rock are related to the amount of porosity and the method of formation of rock can relate to the degree of porosity. For instance, igneous rocks which magma is slowly cooling have no porosity or the least porosity of 3 types of rock, on the other hand, the rock with rapidly cooling then it will have more porosity than those slowly cooling lava but it not in the case of sedimentary rocks which the porosity depending on the sizing, grading and precipitation of materials. If the rock have many porosity or voids, the strength lead to reduction result of the loss of internal cohesion i.e. molecular and mechanical and that can lead water seep through inside, absorb and keep in the pore spaces these are the most effective for the strength of rock. Many research are trying to understand the water content affect on rock strength but the results seem to be different on each other which depending on the type of rock and its source that means if the specimen come from difference areas then the results to show the strength of rocks will be different too, even if, the same type of rock. In this research will comparing the strength between an unlikely of the two sedimentary rocks: limestone and chalk rock which both consist of the mineral calcite which is calcium carbonate or CaCO3 is most commonly marine organisms and used for Portland cements, mortars and concretes. Limestone is usually an organic sedimentary rock and made up mostly of calcium carbonate but some limestone have a high proportion of magnesium carbonate, whereas, chalk rock is a type of soft limestone, porous and made up almost 99.9% of pure calcium carbonate. The quantity of calcium carbonate should effect on the strength of rock that the result will show by using an unconfined compressive strength test in saturated conditions. In general, sedimentary rocks are weak in compressive strength which relates to amount of the pores space in rock, thereby, the sample of both specific rocks should be naturally lower in compressive strength and sensitively to the degree of moisture content. Namely, when the w ater content increases then the compressive strength is decreased. Statement of the Problem The research would like to know the effect of the water content on the two specific difference rock types: limestone and chalk rock. The following are the main questions that this study would like to answer by using the existing literature and the experimentation: 1. What are the differences of water content effect on the two specific types of rock? 2. How the water content can effect on the strength of the two different rock types? 3. Does the calcium carbonate which comprises of the both rocks have an effect of the water content on the strength of rock? 4. If the calcium carbonate can have an effect on the strength of rock, how it can effect on the strength of the two different rock types? The scope of the study will be centered on concepts and topics related to the questions above Objectives This research focuses on the effect of water content of the differences of the two rock types. You read "The effect of water content on the strength of rock" in category "Essay examples" The study will provide an analysis and a comparison of the strength of the two difference types of rock. Thus, the following are the objectives of the study: 1. Provide an in-depth and comprehensive understanding of the strength of the differences rock between the limestone and the chalk stone. 2. Compare the strength of the two specific rocks: limestone and chalk stone. 3. Integrating the knowledge which gained from the literature and relating to the result of the experimentation and thoughts of researcher will give in conclusion. These objectives will the guiding element of the study and the researcher hopes to stick to it. Scope and Limitation The research will be tackling the effect of the water content on the two differences rock types. Then, the comparisons of the strength will be made between the two specific rock types mentioned earlier which is comparing between dry states and saturation states. The data will be gathered from the existing literature and the experimentation and therefore, the comparisons that will be made will be based on it also. In this research project is concentrated on the strength of intact rock in saturated condition to understand the relationship between the water content and the rock strength. The study is limited to the two specific types of rock that were mentioned and the form of data will depend on the existing literature and the experimentation. Aims The purpose of this research project is to determine the effect of water content on the strength of intact rock which is usually in compressive strength for intact of limestone and chalk rock which both intact rocks are formed of calcite minerals and consist of many pores insides that should lead directly effect on the strength on rocks. To understanding the strength, properties and characteristic of the two specific intact rocks. To the end of this research project will understand how the strength will be performance after the both intact rocks contain water within pore spaces in saturated conditions compare to the dry conditions. Literature Review Properties of Limestone Limestone is one of the sedimentary rock groups and called as calcite mineral or CaCO3 in geology. It is a carbonate rock that made by the deposition of carbonate sediments in the sea with inorganic chemicals processes that do not involve all of life such as the aggregation of certain types of carbonate mud and the fossils which deposit in the sea e.g. carapace of sea creatures, coral animals, algae, shellfish and aquatic plant. They are deposited within the pressure and then to be crystallizing of calcite mineral which can be reaction with an acid substance. Limestone has a white, grey, soft-pink or black colour with a solid texture details and its perhaps having a fossils in the rock e.g. shellfish or coral animals. The sources of limestone are usually as the mountain with a raised sharp cliffs and solubility. Limestone are the rock which having around a 50% of the calcite mineral. The limestone elements consist of calcium carbonate which most of the calcite and can be easily test by drops of dilute hydrochloric acid, using more kinds then the effervescent bubbles of carbon dioxide out. The areas where the accumulations of plaque are a great shallow sea water in tropical. The limestone used for industry of roads, railways, mortar, cement, calcium refractory, to make fertilizer and paint et cetera. The limestones are normally porous rock, have high permeability and have holes in the rock which those mean limestone characteristic are usually suitable for water storage. The pores will absorb water better but it can evaporate quickly too. Limestone is lighter because it has a high porosity. The limestone will be built to CaO, the phase mainly in cement by the grain cement is the main phase in 4 phases (often referred to as a potential phase), which phase they will react with water (hydration) to cement features we need such as strength, setting time, spitting out the heat during a reaction and resistance to chemicals. Since the production of cement, limestone is used so many important things to remember are that the consistency of a component or a little of the variance components that can make adjustments to control the quality of ingredients with ease. Many research for limestone strength by using the unconfined compressive test report that the strength at dry condition was higher than at the saturated condition as the result of higher porosity in dry condition than those in saturated condition, however, the saturated condition should provide in the full saturated but they did not mentioned that how long it should take for making the saturated condition. Figure 1: Limestone Properties of Chalk Stone Chalk rock is a one kind of limestone which is a pure soft limestone. The rock texture is like stone with fine soil which can break and corrode easily as the result of the calcium carbonate crystals with non-bonding or loose since the arrangement of molecular of calcium carbonate and born from the sea as well as limestone. Sometimes, chalk rocks are related as clay but its different by withstand to weathering and less slumping which compare to clay. The chalk rock colours are usually white, soft-grey or soft-yellow and consist of 90-99% of calcite mineral and mixed with a little of silica which naturally occurring by combination of limestone from fossils, dead plants and shells in the sea. The chalk rock was made from the deposit of different bacteria and with calcareous algae and mixed with the sediment of calcite in the shallow water. Often crumbly texture, porosity chalk rock and often contain with fossils of living by the sea. The process of chalk rock is the biochemical or the i norganic chemistry. Chalk rocks have a small pore bulk everywhere that makes porosity of chalk rock up to 50% which called as high porosity rocks, high permeability and low density, hence, it absorb plenty of water within the rock better. Because of it consists of the mainly calcite mineral, it therefore react with acid. Chalk rock stores plenty of water by many pores of the stone. Chalk rocks with varying strength depend on mineral type interface but often have low retention in saturated conditions. The useful of chalk rocks are variety used in many manufactured but commonly used for a manufactured substance such as filler, production of ceramics, cosmetics, plastics, rubber, paints, crayons, plasters, variety of materials for pigment, for engineering used in the process of making mortar, mixed in cement and making a quicklime or lime mortar rather than pure chalk. Many researches of the strength of chalk rock by using the unconfined compressive strength test mentioned that it is generally low compressive strength in dry conditions as it has many pores insides and outsides since its strength was decreased in saturated conditions. As they indicated that chalk rock is a type of very weak rocks as the result of a weak bonding strength and very porosity that water can get in to the rock and stay insides of the rock. Nevertheless, its strength will be various by depending on the source and the weathering that processes the chalk rocks. Figure 2: Chalk stone Porosity and Permeability Porosity is all of the space volume which is not replaced by solids and consists of liquid inside as indicated as the characteristic of the rocks by the ratio of the volume of pore space within the rock mass to the volume of the rock mass by expressed in percentage of pore space in the rock. The degree of porosity is more or less depending on the selected size, shape, matrix, classification of rock type, rock texture, arrangement of sediment, the interface of various sediments together and fractures that occur in the intact rock. High porosity means more than 15 of the percentage of porosity, on the other side, the percentage of porosity of lower than 5 is called as low porosity while the percentage of porosity between 5 and 15 is called as medium porosity. The value of porosity that measurement on rock outside is the same porosity value as inside. In general, pore spaces within sedimentary rock contains of the volume of liquid which is water, sometimes gases, air or oils by depending on the porous of intact rock which called the porosity. The pore space in intact rock is interconnected. The amount of water is usually proportional to porosity of the rocks. Pore spaces can be seen by eyes sometimes but it looks uncertain made by crack, break, water erosion, transmutation or fossils inside before. In the dry conditions, the pore spaces are contained with gases and liquids are absented, on the contrary, gases are absented on the pore space in saturated conditions. The pore space is naturally consisting of the groundwater. High porous rock can store more water inside as the result of the sediments with a good grading in similar size sediment or with a rounded shapes since when sediments fall to deposits will provide more space between the sediment, on the other hand, sediments with the classification of the size of the sediment is not well with both small and large mixed together or with a square shapes so when sediments fall to deposits will lead to less space between the sediment which low porous rocks are made and less storage of water insides. Moreover, if the sediment interface with object coordination occurs, porosity of the intact rock will go down but if the intact rock is eroded or crack in this way it will have a higher porosity. Permeability is stated as a condition to allow absorbing the liquid permeability of the intact rock under differences pressure. The degree of permeability is generally depending on porosity, matrix, size of rock, characteristic of rock, texture of rock, the bonding inside of rock and continuity between the pore spaces such as low porous rock with a large pore spaces and less attractive force between inside of intact rock and water then the movement of water possible through without any trouble. Even if the intact rock is a high porosity but if the pore space of intact rock is small so the water movement possible through very difficult because the attractive force between the inside of intact rock and water are high. Pore spaces within sedimentary rocks occurred by the washing away of matrix that is when groundwater flow through the crack of the rock or the horizontal layers of rock, thereby, the matrix were washed away so that the void of rock will larger by times and store the water inside of pore spaces. Sedimentary rocks with mainly a carbonate minerals are generally having a crystalline texture and a high percentage of porosity due to the both specimen intact rocks which will use in this research project are stated in sedimentary type which mean there both have a high percentage of porosity too i.e. the both intact rocks have higher the percentage of 15 with absorb and store water inside voids of the intact rock better. Porosity of both limestone and chalk rock are usually around 30% and up to 50% respectively. Since the both are high porosity then their permeability is high as well because of the pore insides and the cohesion of the mineral crystal is loose which water can through and store in the intact rock. As can be seen that porosity depend on the texture of rock, matrix, structure of rock and the process of rock made. In additional, the depth can decrease the value of porosity as the deep-depth are lower porosity than the shallow-depth as a result of the pore space is closed by the pressure on the deep-depth. Figure 3: Pore spaces of rock Figure 4: Permeability Strength and Failure in Intact Rocks The strength of rock is ability of rock to resist to maximum stress which the structure of rock is not deformed permanently. In naturally, the intact rock strength depends on the structure of crystalline formations in intact rock which the component of minerals are bonded together. Types of rock strength are compressive strength, tensile strength and shear strength. Compressive strength is commonly representing the strength of rock in order to resist to compressive stress while tensile strength is rarely measured and shear strength is usually used in unconfined condition which it is ability to resist directly to shear stress. If intact rock cannot resist the maximum stresses then it will permanent deformation by this will performed the change of the geological structure that is fault, joint, shear fracture, shear zone, fold, cleavage, foliation and lineation by depending on types of rocks, temperature, water pressure, confining pressure and strain rate. In the other way, if the intact rocks can be stored after the stresses were gone, it called as elastic deformation and cannot change the geological structure and therefore, we cannot analyze the intact rock strain. If the acting force exceeds the capacity of the intact rock on the fragile environmental that frac turing will occurs in intact rock and it lost the intact rock strength. Namely, the fractures are the most effective on the strength of rocks. Figure 5: Shear failure Effect of Water on Rock Strength Nowadays, the effect of water content on the 3 types of strength of rock i.e. compressive strength, tensile strength and shear strength has no certainly theory explanation exactly. However, those theories are used for help us to understand the direction how the water content affect to the intact rock strength which is normally occur in saturated conditions. Many researches before have noted that when the moisture content in intact rocks that it cause to alter the properties of intact rocks and their behavior. Water content is the most influence factor that effect on the strength of intact rocks. In general, the mechanical properties of intact rocks decrease when the moisture content increases. The strength of intact rock will decrease after only 1% of saturated of water. The sensitively of water content on intact rocks depend on the effective porosity that is the intact rocks with high porosity contain more water in pore spaces than the intact rocks with low porosity. However, the strength is not depending on only porosity of intact rock but also various factors such as physical characteristic, saturated condition and nature of formation of intact rock et cetera. The strength of intact rocks is commonly changed in saturated conditions that are when the water contain in the pore spaces of intact rocks and stored inside. Normally, the intact rocks strength in the dry conditions is higher than in saturated conditions as it relates to the water content in the voids. Namely, the strength of intact rock is reduced larger in the saturated conditions usually compressive strength which is the mainly strength of intact rocks. Even if the strength in saturated states is less than in dry states but there are no relationship between them. However, it is not only the compressive strength is changed in the saturated conditions but also the effective normal stress where as the shear stress is unchanged. The pore spaces seem to be significant factor to make the strength changing in saturated conditions by contain water inside by doing this the level of pore-water pressure is raised up too. Particularly, weakened rocks which are rocks with a low pore-water pressure will absorb more water because of high porosity, permeability and saturated that the strength of rock is weaker than those rocks with a high pore-water pressure which is low porosity, permeability and saturated so it will absorb little water. In general, the saturation is the most effective to the amount of pore-water pressure, nevertheless, it still depends on other necessary factors such as porosity, permeability and pressure of acting forces i.e. pressure in deep-depth, lateral pressure or earth pressure. Pore-water pressure usually reduces the effective normal stress and the capacity of shear resistance where as the saturation decreases the cohesion of grain and internal friction of intact rock, in additional, water is effective to greatly reduce the strength of intact rock with high porosity which is commonly a sedimentary rock. When moisture content comprise in intact rock and its increasing will cause not only the pore-pressure is raised up but also the percentage of the porosity of intact rock is raised up higher as well as the value of the permeability, on the other hand, the intact rock lost the cohesion between matrix or grains and cementation, loose the intact rock structures then intact rock is deformed, the friction is reduced, the destruction of chemical of intact rock, the intact rock is eroded and as well as the reduction of the overall strength capacity and the shear resistance. Hence, the overall strength is significant decreased when the intact rock with moisture content. Furthermore, the mechanical properties of intact rocks are generally altering as well as the characteristic of intact rocks by this the intact rock start to crack that reach the rocks failure later on. Unconfined Compressive Strength Test A common strength of intact rock is taken from grains cohesion which is formed by chemical bonds and grains friction which is formed by particle interlocking and surface friction. An unconfined compressive strength used for determine the approximation value of cohesion of grains which this test is used to be widespread to find out the intact rock strength which is the shear resistance without the lateral pressure i.e. in unconfined states. The unconfined compressive strength test has another name called as the uniaxial compressive strength test. In general, this testing is done under the standard of ASTM D2938-86 or ISRM (1972) specification for unconfined compressive strength test. The testing is generally the most commonness and easiest to define the strength of intact rock because of the result gives in conservative values. The testing determine the rock strength which is the maximum stress that crushing the intact rock i.e. an unconfined intact rock fails in shear which is the primary failure of intact rock and the failure of intact rock subject to stress in one direction. Figure 6: Unconfined compressive strength equipment The testing is commonly in two methods which is stress control and strain control but the general method which used in widely is strain control. The strain control method is easier than the stress control because of the unconfined compressive strength test is usually control the strain around the rate of 0.5-2.0 percent per minute. For instance, if the specimen length is 50 millimeter and the strain is controlled at 1% which means the specimen in the compressive strength test is subsided at the rate of 0.5 millimeter per minute and repeatedly until at the desired point or the points of failure in shear. Figure 7: Failure of specimen The unconfined compressive strength should be done quickly approximately 10 minutes in one time because the specimen can alter the moisture content inside, hence, the result of the compressive strength test will be higher than it could be. Figure 8: Unconfined compressive strength test The specimen is commonly chosen as circular cylinder shape with smoothness rather than rectangular prism shape because prevent the edge effects on the specimen. However, the circular cylinder shape is still having an end effects which it is not possible to avoid in the unconfined testing. To preparing the specimen, the standard of the diameter (D) of the circular cylinder shape is not less than 54 millimeter or NX core size and the length (L) are depended on the length/diameter (L/D) ratio of 2-2.5. After getting the specimen then make the specimen with smoothness, flat blade to insult and free from irregularly abruption. The end of specimen must be lapped. Nevertheless, the size of specimen should be equal all the bar lengths with the difference is less than 0.127 millimeter to prevent the irregularities, the vertical axis tilt up not exceed 0.25o by the both ends of a flat parallel difference does not exceed 0.025 millimeter to prevent the both ends lapping. To storing the specimen should be within 30 days to preserve the natural moisture content. Before starting to compression the specimen, the both ends of the specimen lay on the base curve range to force the press to spread across the specimen in the vertical throughout the test. After that the machine will force the press to specimen by compressive strength with the rate of stress should be within the limit of 0.5-1.0 MPa/s until the failure point which is generally take place about 5-15 minutes and the specimen will fracture in shear directions or sometimes, cracking in the vertical axis together. If the ratio of length/diameter (L/D) is less than 2, the results need to be adjusting the values before calculating the compressive strength. The testing must be doing at least 10 of specimen and the time of saturation depends on the diameter of the core rock. Methodology This research project method is relying on the experiment of specimen of the intact rocks which are limestone and chalk rock by using the unconfined compressive strength test in both of dry conditions and saturated conditions to determine the maximum load at failure point which is the result from the measuring instrument on the compressive strength machine after that calculate the effective compressive strength which is derived from the maximum load at failure point divides by the cross-sectional area of the specimen. The amount of specimen will use in this research project on the total of 40 rock cores from 20 of intact limestone and 20 of intact chalk rocks which come from a part of England. The saturated conditions in this research project need to be done under the vacuum at least 24 hours. The value of the effective compressive strength indicates the capacity of the shear resistance at the point of failure. The researcher then tried to compare the compressive strength of both int act rocks which mentioned before and compare the compress strength on intact rock itself between the dry conditions and the saturated conditions. Work Schedule The work schedule of this research project or Gantt chart is illustrated in the chart below. The schedule is indicated the way of this research project will success with the time limited. All the literature review needs to be done in the first two weeks. The experimental work needs to be done the five weeks which is from the third week until the sixth week expect the preparing of the specimens that need to finished in the first week and the analysis of the result data from the testing will start during the test from the fifth week until the seventh week. After that the work will spend on the production of dissertation which will end up at the twelfth week. Conclusion The rocks have several advantages to use in many ways and things while we use as aggregate to mix with cement, mortar to build the building for engineering. The mainly strength of cement or mortar come from rock that means the failure of building leads directly to the failure of rock as well which depends on the strength of rock. The strength of rock which usually means in compression is the capacity of rock to resist failure. The strength is generally decreased when the pore spaces of intact rock consist of the water content. It can be clear that the moisture content leads directly to the rock failure and very significantly to the strength of rock. However, it is not only the moisture content within the intact rock can reach the failure of intact rock but the other factors need also to be comprised with it, for instance, the conditions of the intact rock, porosity, permeability, pore-water pressure et cetera. The condition which reduces the strength of intact rock is mostly in saturated state which is when the water content in the intact rock by compares with dry state. The properties of rock are significant to the rock strength as well as the source of intact rock. Namely, the intact rock with well interconnection of grains or mineral boundaries has the strength greater than the poor properties of intact rock. The properties of intact rock depend on the environmental of the origin and it alters if the physical of intact rock changed which lead to change in mechanical of intact rock. Therefore, the rock with poor arrangement of grains and mineral relates to high porosity that can be stored plenty of water in the pore spaces lead to the strength reduction. As it mentioned that this research project depends on the result of the experimentation which the unconfined compressive strength test is used i.e. compressive strength in only one axis or confinement in one direction to define the effective compressive strength which relates to the shear failure that is the primary state of failure of intact rock in order to understand how the direction of strength of rock when increasing the water content by comparison with both of dry conditions and saturated conditions using the specimen of the intact limestone and the intact chalk stone. References How to cite The effect of water content on the strength of rock, Essay examples

Where Are You Going Essay Example For Students

Where Are You Going Essay The persona of a psychopath appears to be much like any human. In many cases,one would not be able to pick them out of a crowd. Their minds,however, differ greatly from most. A psychopath is extremely smart andmethodical in thinking and most often is very meticulous in the way in whichhe/she acts. While many people are not thinking beyond the norm, a psychopaththinks about every breath, step, and word a person lets out into the open. Inthe short story Where are you going, Where have you been? by JoyceCarol Oates, the depiction of a psychopath is quite apparent. His mannerism,thoughts and tactic all create the perfect portrayal of a truly derangedcharacter. Arnold Friend follows Connie from the beginning of the story. WhenConnie finally notices his presence, he at her and then his lipswidened?and there he was still watching her, (Oates 589), revealing histrue desires and aspirations. Arnold not only wants to kill Connie, but to seeand understand every breath she takes. Although unawa re of his closeness, itbecomes quite apparent that Arnold Friend is stalking Connie when he states,I know my Connie (Oates 592). In Arnolds mind, Connie is acomponent of his game that he must figure out. Bringing fear to Connies eyes,Arnold states, I know your name and all about you, lots of things(Oates 592), truly proving his demented intentions. Recalling seeing Connie atthe drive-in the night before and had wagged a finger and laughed,saying Gonna get you, baby in response to Connies smirk (Barstow2577), divulging his true obsession with Connie. Although Arnold pursues Conniestealthily, there are many other elements to his psychopathic mind. ArnoldFriends mannerisms augment his deranged intellect. When confronting Connie, hisodd behavior repeatedly reveals his abnormal feelings and emotions. Speaking toConnie in a fast bright monotone (Oates 591), he clashes excitement and boredom,an unusual mixture of emotions. The way in which Arnold acts in front of Connieis far from normal. As he begins to get exasperated with Connies refusal to gofor a ride, Arnold begins to as if she had said something funny. He slapped his thighs. He was standing in a strange way (Oates 592),revealing his true frustration, not only with Connie, but with himself as well. With fear and revelation in her eyes, Connie let the screen door shut?Hestood there so stiffly relaxed, pretending to be relaxed, (Oates 593), ashe realized his plan was not going as smoothly as expected. Arnoldsapprehension reveals his undeniable derangement. The way in which Arnold actswhen confronted with another human is far from normal, divulging his trulydisturbed mentality. The most significant and unfathomable component of apsychopath is his/her manner of thought. Arnold Friend may seem ordinary atfirst glance, but his mind works far differently than most. Slowly, Arnolddevises a plan to lure Connie into the car, as she repeatedly refuses his offerhe begins to act more hostile, as if the heat was finally getting tohim (Oates 599). Arnold begins to get angry and allows this anger to fuelhis deranged desires. Once again, Arnold attempts to entice Connie into the car,stating, Im your lover. You dont know what that is but you will?AndIll come inside you where its all a secret and youll give into me and youlllove me (Oates 600), showing his true misconceptions of reality. ForArnold, love is the victims trust, great enough for him to kill. Theconceptions in which Arnold believes to be reality are deranged and unfathomableto most humans. He considers Connies murder a date and attempts to convince herby saying this place you are now-inside your daddys house-is nothing buta cardboard box I can knock down any time (Oates 603). Truly believingeach word he says, Arnold creates world in which his bemused ideas arereasonable and justified. The mind of a psychopath vastly differs from any sanehuman. With the help of a great deal of self-justification, mentally derangedpeople come to believe their thoughts and actions are normal and acceptable. Apsychopath may seem normal and indistinguishable at first glance, but whenobserving his/her mannerisms, thoughts, and actions, it becomes quite clear thatthe person is far from normal. Joyce Carol Oates uses Arnold Friend to de scribethe sentiments, conceptions, and characteristics of a psychopath (Gillis 245). .uc7b4e847dda4a0923fee2dac031c3f34 , .uc7b4e847dda4a0923fee2dac031c3f34 .postImageUrl , .uc7b4e847dda4a0923fee2dac031c3f34 .centered-text-area { min-height: 80px; position: relative; } .uc7b4e847dda4a0923fee2dac031c3f34 , .uc7b4e847dda4a0923fee2dac031c3f34:hover , .uc7b4e847dda4a0923fee2dac031c3f34:visited , .uc7b4e847dda4a0923fee2dac031c3f34:active { border:0!important; } .uc7b4e847dda4a0923fee2dac031c3f34 .clearfix:after { content: ""; display: table; clear: both; } .uc7b4e847dda4a0923fee2dac031c3f34 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc7b4e847dda4a0923fee2dac031c3f34:active , .uc7b4e847dda4a0923fee2dac031c3f34:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc7b4e847dda4a0923fee2dac031c3f34 .centered-text-area { width: 100%; position: relative ; } .uc7b4e847dda4a0923fee2dac031c3f34 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc7b4e847dda4a0923fee2dac031c3f34 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc7b4e847dda4a0923fee2dac031c3f34 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc7b4e847dda4a0923fee2dac031c3f34:hover .ctaButton { background-color: #34495E!important; } .uc7b4e847dda4a0923fee2dac031c3f34 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc7b4e847dda4a0923fee2dac031c3f34 .uc7b4e847dda4a0923fee2dac031c3f34-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc7b4e847dda4a0923fee2dac031c3f34:after { content: ""; display: block; clear: both; } READ: Biomedical Engineering Sample EssayWith each description of Arnold, the reader is brought deeper into his dementedintellect. Arnold Friend is only a figment of a story, as well as a part of oursociety in which most people would never recognize or comprehend. BibliographyThis is from the story Where are you going, Where have you been?written by Joyce Carol Oates

Ancient Egyptian Medicine Essays - Medicine,

Ancient Egyptian Medicine Ancient Egyptian Medicine The Nile river is known almost universally by historians as the cradle of medicine because it passes through the great region of Egypt. Egypt greatly contributed to the western civilization. Their knowledge was far superior to any previous civilization, and many civilizations to come. One of their greatest achievements was in the field of medicine because they replaced myth with medical fact, this laid the foundations for modern medical practice. They discovered the cause of various illnesses and developed a cure. They practiced both medical and spiritual healing so the worlds of religion and science could coexist. With the discoveries of several papyrus', we are learning more and more about their knowledge of the human anatomy. The literature discovered by archaeologists dates back to over 7000 years ago. In the early Egyptian times, medicine was practiced most often by priests, not doctors or physicians. There were three main types of early healers, the priest physician, lay physician, and the magician-physician. The priest physicians were ranked highest among physicians because they practiced a combination of clinical and spiritual medicine. The priest physicians were in such a high favor that it is most likely they were part of the Egyptian hierarchy, and involved with the state officials and pharaohs. It is unknown if the priest physicians ever received medical training. They were permitted to examine patients and participate in minor tasks. All diseases except those of the eye, were treated by a clergy who specialized with their own rule and hierarchy known as the Priests of Sekhmet. Gradually the physicians would gain their medical knowledge and would combine it with their knowledge of magic to become an effective and respected healer. The lay physicians also practiced a combination of clinical and spiritual healing. Unlike the priest physician, the lay physicians were most likely trained to practice medicine. They were most likely derived from priests who had knowledge of the anatomy, and from magicians because they weren't associated with any particular god or temple. The role of a lay physician wasn't only open to males, unlike the priest physicians, there are records of women physicians. Although the duties of the lay physician are vague due to the lack of information contained in the medical papyri, we can assume that they were closely linked to the field of surgery because of their medical training. The last type of physician called the magician-physician, was not trained in medicine and only used spells to cure the ill. This signifies that although the Egyptians made advances in the field of medicine, the aspect of magic never their medicine. All physicians of Egypt were regarded in high favor of the kings. They were given such titles as "Chief of all court physicians" The nobles also used the term "body physicians." These "body physicians," were permanently employed. Historians and archaeologists are unsure of the methods of payment for these physicians, but they know that the general physicians who went into the land were paid by natural resources such as a gold ring or bracelet. It was a family tradition to become a doctor. It is unsure whether the position was inherited or the fathers just wanted to pass down their knowledge to their sons. They can come to the conclusion that all physicians were well looked after and were a valuable asset to all pharaoh. In wartime and on journeys anywhere within Egypt, the sick are all treated free of charge, because doctors are paid by the state. Court physicians had the same advantages of those who went out to the war front. They were paid directly by the pharaoh so a wounded soldier in battle would be able to receive free treatment. The art of medicine was divided: each physician applies himself to one disease only and not more. Some are for the eyes, others for the head, others for the teeth, others for the intestines, and others for internal disorders. In ancient Egypt, most physicians were specialists. One physician would specialize in treating flesh wounds, while another would specialize in treating eye infections. The larger part of the training of physicians took place in a house of life. The house of life is a temple devoted to treated the ill. One would only have to tell the "house of life" of his illness and a physician who specialized in that field would visit that person and treat the illness as best he could. At the temple of Heliopis, they discovered gravestones of the doctors of old schools and engraved on them were such inscriptions as "superintendent of the secrets of

Steve essays

Steve essays I attended Steves tap concert. In his concert, he narrated his life as the tap dancer and he danced along with his life story. Throughout his concert, I found his tap steps that showed both individuality and stereotype, and his costume that established the individual image of tap dance. I found lighting that evoked mood, and stage equipment that showed his sense of originality. I also noticed his talking skill that captured the audience with his narration, and composition of his stage that carried the audience with him from beginning to end. I felt fun, happiness, and deep impression. Moreover, I felt his stance on tap dance from his stage. At the first part act as introduction, Steve walked slowly up to the front of the stage having square box. Then he brought the table on wheels and set it up on the right side of the stage. His costume was dark gray jacket and pants. His costume was more casual than the costume that I expected, which was a combination of a silk hat, a bow tie, and a black suit. However, it still gave the neat image to the audience. His costume had effect to break my fixed idea on tap-dancing as well as to retain the elegant image of tap-dances. Then he sat on the box and started talking about his tap-dancers life after waiting audience being silent. At this point, he used the skill of regulating which He looked over the audience slowly with smiling face to make them be quiet. Also, he often indexed his finger to get the attention of the audience during his narration. When he talked, he kept smiling and talk very clearly and slowly to give a relaxation mood to the audience and to get rid of a sense of distance between the audience and him on the stage. The stage equipment helped to evoke a relaxation mood of the stage and get close the distance between the audience and him, too. He often drunk the bottle of water during talking and he put it on the table setting...

The Economic Impact of Insurance Essay Example | Topics and Well Written Essays - 1750 words

The Economic Impact of Insurance - Essay Example Indeed, both individuals and organisations in UK appreciate this postulate thus the insurance industry has a major role to safeguard numerous livelihoods and businesses in the country. As indicated by ABI, 20.2 million, 19.6 million, 17 million and 3.6 million of the 26.4 million households in the UK have household contents insurance, motor insurance, building insurance and mortgage protection respectively.9 Furthermore, some other 1.7 million households have medical insurance. Such covers ensure that firms and families do not lock their money in readiness for emergencies but allows such money to be used in building the country’s economy. Employment The insurance industry in UK provides massive job opportunities directly and indirectly. The economy has about 976 firms registered to sell general insurance and some other 285 registered to sell long term insurance as documented by Smart.10 These firms directly provide employment to many citizens of the UK who would have probably had no jobs. Currently, ABI documents 320,000 people directly employed by the UK’s insurance industry.11 This is a substantial contribution to the labour market by UK insurance industry, bearing in mind the statistics by Organization for Economic Cooperation and Development [OECD] indicating that this accounts for about 33% of all the jobs in the financial services.12 Smart observes that the industry employs twice the number employed in water supply, gas and electricity sectors combined.

The Design of Health and Safety Control Systems Assignment

The Design of Health and Safety Control Systems - Assignment Example â€Å"It is an employer's duty to protect the health, safety and welfare of their employees, and other people who might be affected by their business. Your employer must do whatever is reasonably practicable to achieve this† (â€Å"Your Employer’s Responsibilities, 2011, pgh. 2). This includes the fact that the gas emitted from the spray makes people drowsy. If that is the case, and people are going to have to go down in the tunnel, it should be a team of people who are working on this project. There should be support in terms of physical support, and the gentlemen working on the project should have walkie-talkies. Not only that, but they should make sure to wear all appropriate and proper protective gear for this project. This would include whatever kind of suit is needed to go down into the tunnel and spray this highly toxic (and potentially flammable) sealant. Since the subterranean chamber is located in the middle of a field, the area surrounding the work area shou ld be completely examined by the company that is going to be doing the work in order to ensure that there are no problems with the ground surrounding the area in which the work is to be completed. Additionally, the area should be assured that it is secure to work within before any work is ever started. â€Å"A check should also be carried out to ensure that there are no cellars, underground watercourses, ground conditions or made up or soft ground, etc., which could create hazards during the operation† (Construction Confederation, 2008, pp. 8F-3). This is to ensure that there will be no cave-ins during the project, which could herald an early death for the person going into the subterranean chamber. The person must definitely have radio contact of some sort with the outside world, and in addition to proper gear—obviously the ground around the work area must be checked for its stability. If the stability of the subterranean chamber or its immediate environs is in any wa y compromised, that chamber should be considered dangerous and unsuitable for being checked by humans. In that case, what might happen is that, if it is unsuitable for a person to complete, perhaps a machine might be able to be deployed in order to do the job. If the job is too difficult for a machine to do as well, what might be considered the best option is for the subterranean chamber to be sealed up with concrete due to the cracks being too severe to be fixed by human design. If that is the case, it is not worth putting human lives in danger in order to solve a problem that is that difficult. Not only this, but, perhaps—rather obviously—the farmer must give his permission for the work to be done since it is on his property (if there is work to be done), unless the tunnel is not part of what he owns and is part of the public domain. Either way, he will have to be notified that construction is going to have to take place outside of his property. Operation #2 Recommen dations (475 words) The employee who is made to tidy up the designated are near the junior school in the suburbs of a small town should first consult a landscape architect as to how the landscaping would be carried out. â€Å"All municipalities operating a form-based code must have professional design expertise on staff in the person of an urban designer, architect or landscape architect, or else a design consultant retained to work with elected

Communicating with Customers

Communicating with Customers COMMUNICATING WITH CUSTOMERS PO 3 Customer Service Message Photograph of an organisation/business exterior. Negative:   The front of this shop is not very inviting because the windows dont have much clothing/products in them, it does not tell the customer what they are selling.  Ã‚   In fact, you cant really tell whats being sold. The entrance is very dark. The upper story window is messy and disorganised. Recommendations I would recommend putting more lighting on the outside, at the entrance, plus more lighting on the windows, so the customer can see exactly what is for sale. Put mannequins on the bottom and top windows, showing the customer what clothing is on sale inside, and some of the other products they sell, e.g. curtains and childrens clothing. http://guineys.ie/ Customer Service Message Photograph of an organisation/business exterior Positive:   This photograph shows the Woodstock Hotel which is a beautiful hotel close to the centre of Ennis and yet has a country feel to it.  Ã‚   The entrance is warm and inviting, with lovely lighting and stained glass.   The cut stone gives this hotel character.   The entrance also caters for the disabled with wheelchair access.There are large flower pots that have evergreen shrubs planted, which breaks up the grey of the stone. http://www.hotelwoodstock.ie/ Customer Service Message A screen shot of an organisations website. Positive:   Guineys have a very good website, showing all the departments that you can browse through.   It shows you whats best value at the moment and weekly deals that are in store at present.   It tells you that they accept the One4all vouchers from An post.  Ã‚   The customer can phone in their order between certain times.   The customer can sign up for their newsletter and its all private.   This site is very user friendly. http://guineys.ie/ Customer Service Message A Screen shot of an organisations website Negative: I was looking to purchase a glass house in Ireland and came across this website. I felt frustrated trying to navigate around it as I could not find anything close to what I wanted, in fact they said they had certain sizes of glass houses but they were impossible to find on this page, which to me is false advertising. It also said there was a price list but there wasnt one.   There were very few pages of information compared to what the page said.   I rang the number on the page several times for help, but nobody answered. Recommendation:I would recommend they hire a web designer, it doesnt cost a lot, but it would bring in money to the company.   The company should then keep the website updated on a regular basis.   I would recommend then that the company hire a person to answer the phone at all times, again this would obviously make money for them, because I as a customer gave up wanting to buy anything because I couldnt speak to anyone in this company. http://www.polydome.ie/glasshouses_search.php?maincatid=3 Customer Service Message Printed Material from and Organisation (flyer, leaflet, brochure) Positive: The Irish Cancer Society is a wonderful organisation, who do a lot of work for people and their families suffering from cancer. Daffidol Day is held every year in March, this year its the 24the March, and the money raised goes to the County you are collecting in.   You can donate at any time online. This charitable organisation uses the money also for patients travel to and from hospital. Counselling services for patients and families. Information and services on Pallative care and end of life care. There is a freephone number, for people to contact a nurse for confidential advice and information. See Appendix A at the back https://www.cancer.ie/?gclid=CMKB1ua97NICFa-97QodHIUEcw https://www.cancer.ie/support/coping-with-cancer/palliative-care#sthash.xYq8CER1.dpbs Printed material from an Organisation Negative:   When you look at this flyer it doesnt jump out at me, to tell me what its exactly about, in fact there is very little information on it about the food/meals its serving.   The background is a dark colour and takes away from the writing underneath. Recommendations:   I would recommend that they would include visuals of what food they serve.   They should change the background colour, something brighter and the print then would contrast better against it.   The font actually should all be in bold. See Appendix B Customer Service Message News Report/Clipping regarding employment conditions, corporate ethics, environmental ethics, sponsorship, etc. Positive:   Aldi have a great initiative in tackling food waste, by distributing left over food from the shops, to families who are in need and charitable organisations like St. Vincents de Paul who look after poor people, for example those living on the streets and in shelter in the cities. https://www.aldi.ie/love-ireland Customer Service Message News report/clipping regarding employment conditions, corporate ethics, environmental ethics, sponsorship, etc. Negative:   Tesco are in an ongoing battle with about 3,000 of their employees over their pre-1996 contracts for work.   Tesco wants these employees to take lower rates of pay and conditions, just like their new employees.   During the strike periods Tesco stores all over Ireland have lost millions of euros, because customers did not want to pass the picket line.   At the moment a mediator has been appointed to try to come to some agreement with both parties over this row. Recommendations:   I would recommend Tesco come up with a fair package for all their employeesas they work hard and have long hours of work.   This country is doing well again and these companies are making plenty of money, so why not give a fair package like Lidl and Aldi who have set a precedent here. See Appendix C at the back.

College Trendy Travesty

Alcohol abuse during teenage and early adolescence which is heavy enough could mean withdrawal symptoms surfacing during cessation of drinking. It could also lead to the impairment or diminishing of performance of the brain as accounted by poor memory and attention span.These impairments are caused by malfunction of the brain, as caused by excessive alcohol misuse.   The travesty on the enthusiasm on the ‘dreadful beverage’ is outrageously spreading in the perceptions of college students, hence not knowing the painful effects it may bring an individual in the later life.Problems related to alcohol consumption were reported to be continuously increasing.Alcohol related problems need an early recognition and treatment to avoid the negative effects such as health and social dysfunction. This study will be conducted to determine the prevalence of problems on alcohol consumption specifically it seeks to answer the following question: what is the prevalence of alcohol abuser s in the sample population using  Ã‚   biological markers, CAGE questionnaire, and socio-demographic information and the relationship existing among these parameters as indicators of alcohol abuse?The null hypothesis of the study states that there is no prevalence of alcohol abusers in the sample population using biological markers, CAGE questionnaires and socio-demographic information and there is no relationship existing among these parameters as indicators of alcohol consumption and abuse.The alternative hypothesis in one hand states that the prevalence of alcohol abusers in the sample population using biological markers, CAGE questionnaires and socio-demographic information and there is a relationship existing among these parameters as indicators of alcohol consumption and abuse. Alcohol abusers are said to be those who consume above 30-50 grams pure alcohol per day and exhibit CDT as the most abundant transferring.Analysis: Sociological Implication of Alcohol AbuseAs thorough ly noted in researches made by sociologists, problems concerning drug and alcohol abuse are becoming rampant. In almost all parts of the globe, drug and alcohol-related problems have been reported to increase making such problem a totally global crisis.  Ã‚   With the implemented policies regarding the control and the prohibition of patronizing most abused drugs, the global community has really doing its task to eliminate such crisis and to preserve peace and order in the world.However, no matter how the global community does its goal of eliminating the problems on drug and alcohol abuse, it seems that merely punishing those who manufacture, sell and distribute prohibited drugs is not really sufficient to completely solve the problems on drug abuse. Likewise, only reminding the public of what alcohol abuse can bring to individuals is literally inadequate to minimize the cases of alcohol abuse.In order to fully address the problems on drug and alcohol abuse, all must do their part in the pursuit of solving it. The government and even other institutions could never really do such undertaking by themselves only. Involvement and participation of the people are the most necessary and integral part of it. Only when all the concerned factors and elements act upon the total elimination of drug and alcohol-related problems could such crisis be truly cured.

Balance Sheet and Inventory

Chapter 4 Discussion Questions |4-1. |What are the basic benefits and purposes of developing pro forma statements and a cash budget? | | | | | |The pro-forma financial statements and cash budget enable the firm to determine its future level of asset needs and the| | |associated financing that will be required. Furthermore, one can track actual events against the projections. Bankers | | |and other lenders also use these financial statements as a guide in credit decisions. | | | | |4-2. |Explain how the collections and purchases schedules are related to the borrowing needs of the corporation. | | | | | |The collections and purchase schedules measure the speed at which receivables are collected and purchases are paid. To | | |the extent collections do not cover purchasing costs and other financial requirements, the firm must look to borrowing | | |to cover the deficit. | | | | |4-3. |With inflation, what are the implications of using LIFO and FIFO inventory methods? How do they affect the cost of | | |goods sold? | | | | |LIFO inventory valuation assumes the latest purchased inventory becomes part of the cost of goods sold, while the FIFO | | |method assigns inventory items that were purchased first to the cost of goods sold. In an inflationary environment, the| | |LIFO method will result in a higher cost of goods sold figure and one that more accurately matches the sales dollars | | |recorded at urrent dollars. | | | | |4-4. |Explain the relationship between inventory turnover and purchasing needs. | | | | | |The more rapid the turnover of inventory, the greater the need for purchase and replacement. Rapidly turning inventory | | |makes for somewhat greater ease in foreseeing future requirement s and reduces the cost of carrying inventory. | | | |4-5. |Rapid corporate growth in sales and profits can cause financing problems. Elaborate on this statement. | | | | | |Rapid growth in sales and profits is often associated with rapid growth in asset commitment. A $100,000 increase in | | |sales may cause a $50,000 increase in assets, with perhaps only $10,000 of the new financing coming from profits. It | | |is very seldom that incremental profits from sales expansion can meet new financing needs. | | | |4-6. |Discuss the advantage and disadvantage of level production schedules in firms with cyclical sales. | | | | | |Level production in a cyclical industry has the advantage of allowing for the maintenance of a stable work force and | | |reducing inefficiencies caused by shutting down production during slow periods and accelerating work during crash | | |production periods. A major drawback is that a large stock of inventory may be accumulated during the slow sales | | |period. This inventory may be expensive to finance, with an associated danger of obsolescence. | | | | |4-7. |What conditions would help make a percent-of-sales forecast almost as accurate as pro forma financial statements and | | |cash budgets? | | | | | |The percent-of-sales forecast is only as good as the functional relationship of assets and liabilities to sales. To | | |the extent that past relationships accurately depict the future, the percent-of-sales method will give values that | | |reasonably represent the values derived through the pro-forma statements and the cash budget. | Chapter 4 Problems 1. Eli Lilly is very excited because sales for his nursery and plant company are expected to double from $600,000 to $1,200,000 next year. Eli notes that net assets (Assets — Liabilities) will remain at 50 percent of sales. His firm will enjoy an 8 percent return on total sales. He will start the year with $120,000 in the bank and is bragging about the Jaguar and luxury townhouse he will buy. Does his optimistic outlook for his cash position appear to be correct? Compute his likely cash balance or deficit for the end of the year. Start with beginning cash and subtract the asset buildup (equal to 50 percent of the sales increase) and add in profit. 1 Solution: Eli Lilly Beginning cash$120,000 – Asset buildup(300,000)(1/2 ? $600,000) Profit 96,000(8% ? $1,200,000) Ending cash($84,000)Deficit No, he will actually end up with a negative cash balance. 2. In problem 1 if there had been no increase in sales and all other facts were the same, what would Eli’s ending cash balance be? What lesson do the examples in problems 1 and 2 illustrate? 4-2. Solution: Eli Lilly (continued) Beginning cash$120,000 No asset buildup—– Profit 48,000(8% ? $600,000) Ending cash$168,000 The lesson to be learned is that increased sales can increase the financing requirements and reduce cash even for a profitable firm. 3. Gibson Manufacturing Corp. expects to sell the following number of units of steel cables at the prices indicated under three different scenarios in the economy. The probability of each outcome is indicated. What is the expected value of the total sales projection? OutcomeProbabilityUnitsPrice A0. 20100$20 B0. 5018025 C0. 3021030 4-3. Solution: Gibson Manufacturing Corporation |(1) |(2) |(3) |(4) |(5) |(6) | | | | | | |Expected | | | | | |Total |Value | Outcome |Probability |Units |Price |Value |(2 ? 5) | |A |. 20 |100 |$20 |2,000 |400 | |B |. 50 |180 |$25 |4,500 |2,250 | |C |. 0 |210 |$30 |6,300 |1,8900 | | | |Total expected value |$4,540 | 4. The Alliance Corp. expects to sell the following number of units of copper cables at the prices indicated, under three different scenarios in the economy. The probability of each outcome is indicated. What is the expected value of the total sales projection? OutcomeProbabilityUnitsPrice A0. 30200$15 B0. 5032030 C0. 2041040 4-4. Solution: Alliance Corporation |(1) |(2) |(3) |(4) |(5) |(6) | | | | | | |Expected | | | | | |Total |Value | |Outcome |Probability |Units |Price |Value |(2 ? ) | |A |. 30 |200 |$15 |$3,000 | 900 | |B |. 50 |320 |$30 |9,600 | 4,800 | |C |. 20 |410 |$40 |16,400 | 3,280 | | | |Total expected value |$8,980 | . ER Medical Supplies had sales of 2,000 units at $160 per unit last year. The marketing manager projects a 25 percent increase in unit volume this year with a 10 percent price increase. Returned merchandise will represent 5 percent of total sales. What is your net dollar sales projection for this year? 4-5. Solution: ER Medical Supplies | |Unit volume 2,000 ? 1. 25 |2,500 | | |Price $160 ? . 10 |$176 | | |Total Sales |$440,000 | | |Returns (6%) |22,000 | | |Net Sales |$418,000 | 6. Cyber Security Systems had sales of 3,000 units at $50 per unit last year. The marketing manager projects a 20 percent increase in unit volume sales this year with a 10 percent price increase. Returned merchandise will represent 6 percent of total sales. What is your net dollar sales projection for this year? 4-6. Solution: Cyber Security Systems |Unit volume 3,000 ? 1. 20 |3,600 | |Price $50 ? 1. 10 |? 55 | |Total Sales |$198,000 | |Returns (6%) |11,880 | |Net Sales |$186,120 | 7. Sales for Ross Pro’s Sports Equipment are expected to be 4,800 units for the coming month. The company likes to maintain 10 percent of unit sales for each month in ending inventory. Beginning inventory is 300 units. How many units should the firm produce for the coming month? 4-7. Solution: Ross Pro’s Sports Equipment |+ |Projected sales |4,800 |units | |+ |Desired ending inventory |480 |(10% ? ,800) | |– |Beginning inventory | 300 | | | |Units to be produced |4,980 | | | | | 8. Digitex, Inc. , had sales of 6,000 units in March. A 50 percent increase is expected in April. The company will maintain 5 percent of expected unit sales for April in ending inventory. Beginning inventory for April was 200 units. How many units should the company produce in April? 4-8. Solution: Digitex, Inc. |+ |Projected sales |9,000 |units (6,000 ? 1. 5) | |+ |Desired ending inventory |450 |units (5% ? ,000) | |– |Beginning inventory | 200 |units | | |Units to be produced |9,250 |units | 9. Hoover Electronics has beginning inventory of 22,000 units, will sell 60,000 units for the coming month, and desires to reduce ending inventory to 30 percent of beginning inventory. How many units should Hoover produce? 4-9. Solution: Hoover Electronics + |Projected sales |60,000 |units | |+ |Desired ending inventory |6,600 |(30% ? 22,000) | |– |Beginning inventory | 22,000 |units | | |Units to be produced |44,600 |units | 0. On December 31 of last year, Barton Air Filters had in inventory 600 units of its product, which costs $2 8 per unit to produce. During January, the company produced 1,200 units at a cost of $32 per unit. Assuming Barton Air Filters sold 1,500 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-10. Solution: Barton Air Filters |Cost of goods sold on 1,500 units | | | | | | | |Old inventory: | | | | Quantity (Units) |600 | | | Cost per unit |$ 28 | | | Total |$ 16,800 | | | | | | |New inventory: | | | | Quantity (Units) |900 | | | Cost per unit |$ 32 | | | Total |$28,800 | | |Total Cost of Goods Sold |$45,600 | 11. On December 31 of last year, Wolfson Corporation had in inventory 400 units of its product, which cost $21 per unit to produce. During January, the company produced 800 units at a cost of $24 per unit. Assuming that Wolfson Corporation sold 700 units in January, what was the cost of goods sold (assume FIFO inventory accounting)? 4-11. Solution: Wolfson Corporation |Cost of goods sold on 700 units | | | | |Old inventory: | | | Quantit y (Units) |400 | | Cost per unit |$ 21 | | Total |$ 8,400 | | | | |New inventory: | | | Quantity (Units) |300 | | Cost per unit |$ 24 | | Total |$ 7,200 | |Total Cost of Goods Sold |$15,600 | 12. At the end of January, Lemon Auto Parts had an inventory of 825 units, which cost $12 per unit to produce. During February the company produced 750 units at a cost of $16 per unit. If the firm sold 1,050 units in February, what was its cost of goods sold? a. Assume LIFO inventory accounting. b. Assume FIFO inventory accounting. 4-12. Solution: Lemon Auto Parts a. LIFO Accounting |Cost of goods sold on 1,050 units | | |New inventory: | | | Quantity (Units) |750 | | Cost per unit $ 16 | | Total |$12,000 | |Old inventory: | | | Quantity (Units) |300 | | Cost per unit |$ 12 | | Total |$ 3,600 | |Total Cost of Goods Sold |$15,600 | b. FIFO Accounting Cost of goods sold on 1,050 units | | |Old inventory: | | | Quantity (Units) |825 | | Cost per unit |$ 12 | | Total |$ 9,900 | |New inventory: | | | Quantity (Units) |225 | | Cost per unit |$ 16 | | Total |$ 3,600 | |Total Cost of Goods Sold |$15,600 | 13. Convex Mechanical Supplies produces a product with the following costs as of July 1, 2009: Material$ 6 Labor4 Overhead 2 $12 Beginning inventory at these costs on July 1 was 5,000 units. From July 1 to December 1, Convex produced 15,000 units. These units had a material cost of $10 per unit. The costs for labor and overhead were the same. Convex uses FIFO inventory accounting. Assuming that Convex sold 17,000 units during the last six months of the year at $20 each, what would gross profit be? What is the value of ending inventory? 4-13. Solution: Convex Mechanical Supplies |Sales (17,000 @ $20) | | |$340,000 | | |Cost of goods sold: | | | | | |Old inventory: | | | | | | Quantity (units) |5,000 | | | | | Cost per unit |$ 12 | | | | |Total | |$ 60,000 | | | |New inventory: | | | | | | Quantity (units) |12,000 | | | | | Cost per unit |$ 16 | | | | |Total | |$192,000 | | |Total cost of goods | | | | | |sold | | |$252,000 | | |Gross profit | | |$ 88,000 | | | | | | | | |Value of ending | | | | | |inventory: | | | | | |Beginning inventory | | | | | |(5,000 ( $ 12) | |$ 60,000 | | | |+ Total production | | | | | |(15,000 ( $16) | |$240,000 | | | |Total inventory | | | | | |available for sale | |$300,000 | | | |– Cost of good sold | |$252,000 | | | |Ending inventory | |$ 48,000 | | | |or | | | | | |3,000 units ( $16 = $48,000 | 14. Assume in problem 13 that Convex used LIFO accounting instead of FIFO. What would gross profit be? What is the value of ending inventory? 4-14. Solution: Convex Mechanical Supplies (Continued) |Sales (17,000 @ $20) | | |$340,000 | | |Cost of goods sold: | | | | | |New inventory: | | | | | | Quantity (units) |15,000 | | | | | Cost per unit †¦.. |$ 16 | | | | |Total †¦.. |$240,000 | | | |Old inventory: | | | | | | Quantity (units) †¦.. |2,000 | | | | | Cost per unit †¦.. |$ 12 | | | | |Total †¦.. | |$ 24,000 | | | |Total cost of goods | | | | | |sold †¦.. | | |$264,000 | | |Gross profit †¦.. | |$ 76,000 | | | | | | | | |Value of ending | | | | | |inventory: | | | | | |Be ginning inventory | | | | | |(5,000 ( $12) †¦Ã¢â‚¬ ¦ |$ 60,000 | | |+ |Total production | | | | | |(15,000 ( $16) †¦.. | |$240,000 | | | |Total inventory | | | | | |available for sale †¦.. | |$300,000 | | |– |Cost of good sold †¦.. | |$264,000 | | | |Ending inventory †¦.. |$ 36,000 | | | |OR | | | | | |3,000 units ( $12 = $36,000 | 15. Jerrico Wallboard Co. had a beginning inventory of 7,000 units on January 1, 2008. The costs associated with the inventory were: Material$9. 00 unit Labor5. 00 unit Overhead4. 10 unit During 2004, Jerrico produced 28,500 units with the following costs: Material$11. 50 unit Labor4. 80 unit Overhead5. 20 unit Sales for the year were 31,500 units at $29. 60 each. Jerrico uses LIFO accounting. What was the gross profit? What was the value of ending inventory? 4-15. Solution: Jerrico Wallboard Co. | |Sales (31,500 @ $29. 0) | | |$932,400 | | |Cost of goods sold: | | | | | |New inventory: | | | | | | Quantity (units) |28,500 | | | | | Cost per unit |$ 22. 50 | | | | |Total | |$641,250 | | | |Old inventory: | | | | | | Quantity (units) |3,000 | | | | | Cost per unit |$ 18. 0 | | | | |Total | |$ 54,300 | | | |Total cost of goods | | | | | |sold | | |$695,550 | | |Gross profit | | |$236,850 | | | | | | | | |Value of ending inventory: | | | | | |Beginning inventory | | | | | |(7,000 ( $18. 10) | |$126,700 | | | |+ Total production | |$641,250 | | | |(28,500 ( $22. 50) | | | | |Total inventory | | | | | |available for sale | |$767,950 | | | |– Cost of good sold | |$695,550 | | | |Ending inventory | |$ 72,400 | | | |OR | | | | | |4,000 units ( $18. 10 = $72,400 | 16. J. Lo’s Clothiers has forecast credit sales for the fourth quarter of the year as: September (actual)$70,000 Fourth Quarter October$60,000 November55,000 December80,000 Experience has shown that 30 percent of sales are collected in the month of sale, 60 percent in the following month, and 10 percent are never collected. Prepare a schedule of cash receipts for J. Lo’s Clothiers covering the fourth quarter (October through December). 4-16. Solution: J. Lo’s Clothiers | |September |October |November |December | |Credit sales |$70,000 |$60,000 |$55,000 $80,000 | |30% Collected in month of sales | | | | | | | |18,000 |16,500 |24,000 | |60% Collected in month after | | | | | |sales | |42,000 |36,000 |33,000 | |Total cash receipts | | | | | | | |$60,000 |$52,500 |$57,000 | 17. Victoria’s Apparel has forecast credit sales for the fourth quarter of the year as: September (actual)$50,000 Fourth Quarter October$40,000 November35,000 December60,000 Experience has shown that 20 percent of sales are collected in the month of sale, 70 percent in the following month, and 10 percent are never collected. Prepare a schedule of cash receipts for Victoria’s Apparel covering the fourth quarter (October through December). 4-17. Solution: Victoria’s Apparel | |September |October |November |December | |Credit sales |$50,000 |$40,000 |$35,000 $60,000 | |20% Collected in month of sales| | | | | | | |8,000 |7,000 |12,000 | |70% Collected in month after | | | | | |sales | |35,000 |28,000 |24,500 | |Total cash receipts | | | | | | | |$43,000 |$35,000 |$36,500 | 18. Pirate Video Company has made the following sales projections for the next six months. All sales are credit sales. March$24,000June$28,000 April30,000July35,000 May18,000August38,000 Sales in Janu ary and February were $27,000 and $26,000, respectively. Experience has shown that of total sales, 10 percent are uncollectible, 30 percent are collected in the month of sale, 40 percent are collected in the following month, and 20 percent are collected two months after sale. Prepare a monthly cash receipts schedule for the firm for March through August. Of the sales expected to be made during the six months from March through August, how much will still be uncollected at the end of August? How much of this is expected to be collected later? 4-18. Solution: Pirate Video Company Cash Receipts Schedule | |January |February |March |April | Forecasted unit sales |4,000 |10,000 |8,000 |6,000 | |+Desired ending inventory |15,000 |12,000 |9,000 | | |–Beginning inventory |6,000 |15,000 |12,000 | | |Units to be produced |13,000 |7,000 |5,000 | | |Cash Payments | | |Feb |March |April |May | |Units produced |8,000 |13,000 |7,000 |5,000 | |Materials ($7/unit) month after production | | | | | | | |$56,000 |$91,000 |$49,000 | |Labor ($3/unit) mon th of production | | | | | | | |39,000 |21,000 |15,000 | |Fixed overhead | |10,000 |10,000 |10,000 | |Dividends | | | |14,000 | |Total Cash Payments | |$105,000 |$122,000 |$88,000 | 21. Dina’s Lamp Company has forecast its sales in units as follows: |January |1,000 | |February |800 | |March |900 | |April |1,400 | |May |1,550 | |June |1,800 | |July |1,400 | Dina’s always keeps an ending inventory equal to 120 percent of the next month’s expected sales. The ending inventory for December (January’s beginning inventory) is 1,200 units, which is consistent with this policy. Materials cost $14 per unit and are paid for in the month after purchase. Labor cost is $7  per unit and is paid in the month the cost is incurred. Overhead costs are $8,000 per month. Interest of $10,000 is scheduled to be paid in March, and employee bonuses of $15,500 will be paid in June. Prepare a monthly production schedule and a monthly summary of cash payments for January through June. Dina produced 800 units in December. 4-21. Solution: Dina's Lamp Company Production Schedule | |Jan. |Feb. March |April |May |June |July | |Forecasted unit sales |1,000 | |900 |1,400 |1,550 |1,800 |1,400 | |+ Desired ending inventory |960 |1,080 |1,680 |1,860 |2,160 |1,680 | | |– Beginning inventory |1,200 | 960 |1,080 |1,680 | 1,860 | 2,160 | | |= Units to be produced |760 |920 |1,500 |1,580 |1,850 |1,320 | | |Summary of Cash Payments | | |Dec. |Jan. |Feb. |M arch |April |May |June | |Units roduced |800 |760 |920 |1,500 |1,580 |1,850 |1,320 | |Material cost ($14/unit) month after purchase | | | | | | | | | | |$11,200 |$10,640 |$12,880 |$21,000 |$22,120 |$25,900 | |Labor cost ($5/unit) month incurred | | | | | | | | | | |5,320 |6,440 |10,500 |11,060 |12,950 |$9,240 | |Overhead cost | |8,000 |8,000 |8,000 |8,000 |8,000 |8,000 | |Interest | | | |10,000 | | | | |Employee bonuses | | | | | | |15,500 | |Total Cash Payments | |$24,520 |$25,080 |$41,380 |$40,060 |$43,070 |$58,640 | 22. Graham Potato Company has projected sales of $6,000 in September, $10,000 in October, $16,000 in November, and $12,000 in December. Of the company’s sales, 20 percent are paid for by cash and 80 percent are sold on credit. Experience, shows that 40 percent of accounts receivable are paid in the month after the sale, while the remaining 60 percent are paid two months after. Determine collections for November and December. Also assume Graham’s cash payments for November and December are $13,000 and $6,000, respectively. The beginning cash balance in November is $5,000, which is the desired minimum balance. Prepare a cash budget with borrowing needed or repayments for November and December. (You will need to prepare a cash receipts schedule first. ) 4-22. Solution: Graham Potato Company Cash Receipts Schedule |September |October |November |December | |Sales |$6,000 |$10,000 |$16,000 |$12,000 | |Credit sales (80%) |4,800 |8,000 |12,800 |9,600 | |Cash sales (20%) |1,200 |2,000 |3,200 |2,400 | |Collections in month after| | | | | |sales (40%) | | |3,200 |5,120 | |Collections two months | | | | | |after sa les (60%) | | |2,880 |4,800 | |Total cash receipts | | | | | | | | |$9,280 |$12,320 | Graham Potato Company (Continued) Cash Budget | |November |December | |Cash receipts |$ 9,280 |$12,320 | |Cash payments |13,000 |6,000 | |Net Cash Flow |(3,720) |6,320 |Beginning Cash Balance |5,000 |5,000 | |Cumulative Cash Balance |1,280 |11,320 | |Monthly Loan or (Repayment) |3,720 |(3,720) | |Cumulative Loan Balance |3,720 |-0- | |Ending Cash Balance |$ 5,000 |$ 7,600 | 23. Juan’s Taco Company has restaurants in five college towns. Juan wants to expand into Austin and College Station and needs a bank loan to do this. Mr. Bryan, the banker, will finance construction if Juan can present an acceptable three-month financial plan for January through March. Following are actual and forecasted sales figures: Actual |Forecast |Additional | | | |Information | |November |$120,000 |January |$190,000 |April forecast |$230,000 | |December |140,000 |February | 210,000 | | | | | |March | 230,000 | | | Of Juan’s sales, 30 percent are for cash and the remaining 70 percent are on credit. Of  credit sales, 40 percent are paid in the month after sale and 60 percent are paid in the second month after the sale. Materials cost 20 percent of sales and are paid for in cash. Labor expense is 50 percent of sales and is also paid in the month of sales. Selling and administrative expense is 5 percent of sales and is also paid in the month of sales. Overhead expense is $12,000 in cash per month; depreciation expense is $25,000 per month. Taxes of $20,000 and dividends of $16,000 will be paid in March. Cash at the beginning of January is $70,000, and the minimum desired cash balance is $65,000. For January, February, and March, prepare a schedule of monthly cash receipts, monthly cash payments, and a complete monthly cash budget with borrowings and repayments. 4-23. Solution: Juan's Taco Company Cash Receipts Schedule |November |December |January |February |March |April | |Sales |$120,000 |$140,000 |$190,000 |$210,000 |$230,000 |$230,000 | |Credit sales (70%) |84,000 |98,000 |133,000 |147,000 |161,000 |161,000 | |Cash sales (30%) |36,000 |42,000 |57,000 |63,000 |69,000 |69,000 | |Collections (month after credit sales) | | | | | | | |40% | |33,600 |39,200 |53, 200 |58,800 |64,400 | |Collections (two months after credit | | | | | | | |sales) 60% | | |50,400 |58,800 |79,800 |88,200 | |Total Cash Receipts | | |$146,600 |$175,000 |$207,600 | | 4-23. (Continued) Juan’s Taco Company Cash Payments Schedule | |January |February |March | |Payments for Material Purchases (20% of current month’s sales) |$ 38,000 |$ 42,000 |$46,000 | |Labor Expense (50% of sales) |95,000 |105,000 |115,000 | |Selling and Admin. Exp. 5% of sales) |9,500 |10,500 |11,500 | |Overhead |12,000 |12,000 |12,000 | |Taxes | | |20,000 | |Dividends | | |16,000 | |Total Cash Payments* |$154,500 |$169,500 |$220,500 | *The $25,000 of depreciation is excluded because it is not a cash expense. 4-23. (Continued) Juan’s Taco Company Cash Budget | |January |February |March | |Total Cash Receipts $146,600 |$175,000 |$207,600 | |Total Cash Payments | 154,500 | 169,500 | 220,500 | |Net Cash Flow |(7,900) |5,500 |(12,900) | |Beginning Cash Balance |70,000 |65,000 |67,600 | |Cumulative Cash Balance |62,100 |70,500 |54,700 | |Monthly Loan or (repayment) |2,900 |(2,900) |10,300 | |Cumulative Loan Balance |2,900 |-0- |10,300 | |Ending Cash Balance |$ 65,000 |$ 67,600 |$ 65,000 | 24. Hickman Avionics’s actual sales and purchases for April and May are shown here along with forecasted sales and purchases for June through September. |Sales |Purchases | |April (actual) |$410,000 |$220,000 | |May (actual) |400,000 |210,000 | |June (forecast) |380,000 |200,000 | |July (forecast) |360,000 |250,000 | |August (forecast) |390,000 |300,000 | |September (forecast) |420,000 |220,000 | The company makes 10 percent of its sales for cash and 90 percent on credit. Of the credit sales, 20 percent are collected in the month after the sale and 80 percent are collected two months later. Hickman pays for 40 percent of its purchases in the month after purchase and 60 percent two months after. Labor expense equals 10 percent of the current month’s sales. Overhead expense equals $15,000 per month. Interest payments of $40,000 are due in June and September. A cash dividend of $20,000 is scheduled to be paid in June. Tax payments of $35,000 are due in June a nd September. There is a scheduled capital outlay of $300,000 in September. Hickman Avionics’s ending cash balance in May is $20,000. The minimum desired cash balance is $15,000. Prepare a schedule of monthly cash receipts, monthly cash payments, and a complete monthly cash budget with borrowing and repayments for June through September. The maximum desired cash balance is $50,000. Excess cash (above $50,000) is used to buy marketable securities. Marketable securities are sold before borrowing funds in case of a cash shortfall (less than $15,000). 4-24. Solution: Hickman Avionics Cash Receipts Schedule | |April |May |June |July |Aug. |Sept. |Sales |$410,000 |$400,000 |$380,000 |$360,000 |$390,000 |$420,000 | |Credit Sales (90%) |369,000 |360,000 |342,00 |324,000 |351,000 |378,000 | |Cash Sales (10%) |41,000 |40,000 |38,000 |36,000 |39,000 |42,000 | |Collections (month after sale) 20% | | | | | | | | |73,800 |72,000 |68,400 |64,800 |70,200 | |Collections (second month after sale) 80% | | | | | | | | | | | | | | | | | | |295,200 |288,000 |273,600 |259,2 00 | |Total Cash Receipts | | |$405,200 |$392,400 |$377,400 |$371,400 | 4-24. (Continued) Hickman Avionics Cash Payments Schedule | |April |May |June |July |Aug. |Sept. |Purchases |$220,000 |$210,000 |$200,000 |$250,000 |$300,000 |$220,000 | |Payments (month after purchase—40%) | | | | | | | | | |88,000 |84,000 |80,000 |100,000 |120,000 | |Payments (second month after purchase—60%) | | | | | | | | | | | | | | | | | | |132,000 |126,000 |120,000 |150,000 |Labor Expense | | | | | | | |(10% of sales) | | |38,000 |36,000 |39,000 |42,000 | |Overhead | | |15,000 |15,000 |15,000 |15,000 | |Interest Payments | | |40,000 | | |40,000 | |Cash Dividend | | |20,000 | | | | |Taxes | | |35,000 | | |35,000 | |Capital Outlay | | | | | |300,000 | |Total Cash Payments | | |$364,000 |$257,000 |$274,000 |$702,000 | 4-24. (Continued) Hickman Avionics Cash Budget | |June |July |August |September | |Cash Receipts |$405,200 |$392,400 |$377,400 |$371,400 | |Cash Payments |364,000 |257,000 274,0 00 |702,000 | |Net Cash Flow |41,200 |135,400 |103,400 |(330,600) | |Beginning Cash Balance |20,000 |50,000 |50,000 |50,000 | |Cumulative Cash Balance |61,200 |185,400 |153,400 |(280,600) | |Monthly Borrowing or (Repayment) |– |– |– |*80,600 | |Cumulative Loan Balance |– |– |– |80,600 | |Marketable Securities Purchased |11,200 |135,400 |103,400 |– | | (Sold) | |– |– |250,000 | |Cumulative Marketable Securities |11,200 |146,600 |250,000 |– | |Ending Cash Balance |50,000 |50,000 |50,000 |50,000 | *Cumulative Marketable Sec. (Aug)$250,000 Cumulative Cash Balance (Sept)–280,600 Required (ending) Cash Balance 50,000 Monthly Borrowing–$80,600 25. Carter Paint Company has plants in nine midwestern states. Sales for last year were $100 million, and the balance sheet at year-end is similar in percentage of sales to that of previous years (and this will continue in the future). All assets (including fixed assets) and current liabilities will vary directly with sales. BALANCE SHEET (in $ millions) AssetsLiabilities and Stockholders’ Equity Cash$ 5Accounts payable$15 Accounts receivable15Accrued wages6 Inventory30Accrued taxes4 Current assets50 Current liabilities25 Fixed assets 40Notes payable30 Common stock15 Retained earnings 20 Total liabilities and Total assets$90 stockholders’ equity$90 Carter Paint has an aftertax profit margin of 5 percent and a dividend payout ratio of 30  percent. If sales grow by 10 percent next year, determine how many dollars of new funds are needed to finance the expansion. (Assume Carter Paint is already using assets at full capacity and that plant must be added. ) 4-25. Solution: Carter Paint Company [pic] [pic] [pic] [pic] [pic][pic] [pic] 26. Jordan Aluminum Supplies has the following financial statements, which are representative of the company’s historical average. Income Statement Sales$300,000 Expenses 247,000 Earnings before interest and taxes$ 53,000 Interest 3,000 Earnings before taxes$ 50,000 Taxes 20,000 Earnings after taxes$ 30,000 Dividends$ 18,000 Balance Sheet AssetsLiabilities and Stockholders’ Equity Cash $ 8,000Accounts payable$ 6,000 Accounts receivable20,000Accrued wages2,000 Inventory62,000Accrued taxes4,000 Current assets$ 90,000 Current liabilities$ 12,000 Fixed assets 100,000Notes payable10,000 Long-term debt20,000 Common stock80,000 Retained earnings68,000 Total liabilities and Total assets $190,000 stockholders’ equity$190,000 Jordan is expecting a 20 percent increase in sales next year, and management is concerned about the company’s need for external funds. The increase in sales is expected to be carried out without any expansion of fixed assets, but rather through more efficient asset utilization in the existing stores. Among liabilities, only current liabilities vary directly with sales. Using the percent-of-sales method, determine whether Jordan Aluminum has external financing needs. (Hint: A profit margin and payout ratio must be found from the income statement. ) 4-26. Solution: Jordan Aluminum Supplies [pic] Change in Sales = 20% ? $300,000 = $60,000 Spontaneous Assets = Current Asserts = Cash + Acc. Rec. + Inventory Spontaneous Liabilities = Acc. Payable + Accr. Wages + Accr. Taxes [pic] The firm needs $1,200 in external funds. 27. Cambridge Prep Shops, a national clothing chain, had sales of $200 million last year. The business has a steady net profit margin of 12 percent and a dividend payout ratio of 40 percent. The balance sheet for the end of last year is shown below. Balance Sheet End of Year (in $ millions) AssetsLiabilities and Stockholders’ Equity Cash$ 10Accounts payable$ 15 Accounts receivable15Accrued expenses5 Inventory50Other payables40 Plant and equipment 75Common stock30 Retained earnings 60 Total liabilities and Total assets$150 stockholders’ equity$150 Cambridge’s marketing staff tells the president that in this coming year there will be a large increase in the demand for tweed sport coats and various shoes. A sales increase of 15 percent is forecast for the Prep Shop. All balance sheet items are expected to maintain the same percent-of-sales relationships as last year*, except for common stock and retained earnings. No change is scheduled in the number of common stock shares outstanding, and retained earnings will change as dictated by the profits and dividend policy of the firm. (Remember the net profit margin is 12 percent. ) a. Will external financing be required for the Prep Shop during the coming year? b. What would be the need for external financing if the net profit margin went up to 14  percent and the dividend payout ratio was increased to 70 percent? Explain. * This included fixed assets are the firm is at full capacity. 4-27. Solution: Cambridge Prep Shops a. [pic] [pic] [pic] [pic] A negative figure for required new funds indicates that an excess of funds ($3. 06 mil. ) is available for new investment. No external funds are needed. b. [pic] [pic] The net profit margin increased slightly, from 12% to 14%, which decreases the need for external funding. The dividend payout ratio increased tremendously, however, from 40% to 70%, necessitating more external f