Monday, August 24, 2020

An Analysis of the Geography of Witchcraft

Benjamin C. Beam composed â€Å"The Geography of Witchcraft Accusation in 1692 Salam Village† so as to infer that geographic examination of the black magic allegation, monetary, strict just as economic wellbeing appears there was no huge east-west division inside Salam Village. In the article, Ray calls attention to that the guide remembered for Salam Possessed isn't just interpretive yet in addition inadequate. He expresses that there was an irregularity in giving a numerical include of informers and charged in the town. Besides, he inquiries concerning the setting of the division line at the focal point of the guide. Beam additionally offers a reconsidered guide of the allegation because of erroneous number of informer and blamed and planned prohibition for eight harrowed young ladies and the five locals. From the reconsidered map, Ray uncovers that there is no noteworthy division. On the other hand, Boyer and Nissenbaum expressed that consideration of the eight harassed young ladies would not altogether change the geographic example since they were not â€Å"decisive shapers† and furthermore six of eight were not living in the parents’ house during the black magic flare-up. In spite of the fact that Boyer and Nissenbaum gave a wide scope of data identified with the allegation, they neglected to introduce information as given in sources and persuading clarifications. Clearly, they expected to show the division in the Village by taking a gander at the guide. Be that as it may, Ray demonstrates mistakes contained in the guide as well as uncovers the various conceivable translation which can be reached determination from the reexamined map. I accept the utilization of the guide for representing the east-west division of the black magic allegation in improper. for exclusion of informers and area of the outline line, and Boyer and Nissenbaum presented thought of geographic dispersion in the examples of black magic allegation in the main section of Salem Possessed.

Saturday, August 22, 2020

Nerudas Too Many Names free essay sample

Neruda discusses congruity. The texture of time is ceaseless and can't be cut with ‘weary scissors’. He says that the days are obscuring together. He inquires as to why we ought to have names which are made-up things. None of us truly are from any nations which are made-up things, as well. He knows just of his skin and of the earth, the two of which are anonymous too. Roots please him more than blossoms, stones ring like chimes. He is anonymous while in his fantasy world, for what reason would it be a good idea for it to be any extraordinary when he is wakeful? He says that when we are conceived, we get our names, and not long after we begin naming and ordering things. Naming things is negligible, it resembles sinking into conventions and complexities. He requests to consider things to be they genuinely are. He is against relegating names. He relevantly says that â€Å"all of us are dust or sand† and notwithstanding our endeavors to be remarkable and significant, we are bits. We will compose a custom exposition test on Nerudas Too Many Names or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The idea of having a name brands us and our expectations. Force or unmistakable quality doesn't upgrade our shared trait. It truly doesn't make a difference who we are since we are on the whole people in a similar world and whether we are someone or not so much has no effect when we think about our normal experience. Endeavors to be ‘someone’ truly amounts to nothing when we are battling against time and one another. Despite the fact that this sonnet finishes on a cheerful note with the artist needing the world to have, â€Å"the unity of the ocean,† the whole sonnet has an a lot more troubled tenor as the storyteller opposes all the brands and characters given to our reality since they are good for nothing and just makes struggle, disharmony and contradiction among us.

Saturday, July 25, 2020

Rejoicing

Rejoicing It is 2:30 and I already stained my neurons and nail-polished them to glass coverslips (yes, we use some high-tech tools in modern cell biology), but I cant go home yet because I have 7.31 at 3:00 in the Whitehead Center for Biomedical Research. So Im a) alleviating boredom, b) avoiding starting my 5.60 pset (due Friday), and c) brightening your lives, many of which are probably consumed by watching for your friendly neighborhood postal worker. To those of you, I bring item #6 from the yellow To-Do Post-It stuck to my computer screen: Deep breaths. (Items #1-5 are probably less useful to you.) I just have some mishmash to write about today, so hopefully no one is looking for a grand unified theme. First, I would like to rejoice about an incident that happened yesterday. So I had a test today in 9.15 (Biochemistry/Pharmacology of Synaptic Transmission), a comprehensive 1.5-hour not-really-but-sort-of final. I was super-stressed about it because I kind of zoned out for several lectures and didnt take very good notes, and the tests in that class have a heavy emphasis on the nitty-gritty, and so if you dont learn everything, you could be screwed. I went to bed Monday night and couldnt fall asleep because I was worried about the test. And I had a bad dream about neurotransmitters, and then another bad dream about rats getting out of their cages and crawling into the pockets of my lab coat. (I work with mice, and I love them. Rats are much larger and toothier than lab mice, and as such they kind of give me the creeps.) So I walked into the test Tuesday morning about two minutes late, stressed and worried and not terribly well-prepared. And the TA waves at me, says Bye-bye!, and points to the board, on which is written Students Exempt from the Test and a list of names. And sure enough, my name was up there! Moral of the story: Writing very good midterm papers (mine was on dopamine receptor genetics) and doing well on the first test can sometimes be a very good thing at the end of term. Second, I would like to rejoice that Professor Gertler told our 7.31 (Current Topics in Mammalian Biology) class that the MIT biology program is doing away with its no inbreeding policy previously, MIT undergrads werent accepted into the biology PhD program. The change in policy is effective immediately, meaning that I have the opportunity to apply to MITs biology program (ranked #2 in USNWR). This gets a giant hurray from me.

Friday, May 22, 2020

Green Barrier to Chinas Export - 1582 Words

Introduction As the world economy moves towards globalization, China has become more open to trade with other countries. Its international trade volume had risen from US$20.6 in 1978 to US$1,422 billion in 2005 (Wang amp; Liu, 2007). Since China’s exports mainly focus on the labor intensive and resource intensive industries, this exports pattern causes a serious environmental problem in China. Green barriers become a kind of emerging non-tariff barrier which is used for the developed countries to protect their production and economic development in recent years. The main forms of green barriers include green tariff and market access, green packaging and labeling requirements, green technology standards, Green health inspection system,†¦show more content†¦In fact, â€Å"Green barriers are the outcome of economic development†. On the one hand, production and development of technology increase people’s income and living standards. On the other hand, it has irreversible negative influence on the natural resources and environment, such as desert encroachment, deforestation, water shortages, acid rain, biodiversity reduction (Wang amp; Liu, 2007, p.2). Therefore, many regulations and principles point out that international trade must integrate with the environment and the economic development. To this extent, green barriers have a rational and positive effect on protecting environment as well as the health of human beings, animals and plants. Specifically, the reasons are explained as follows. First, a green barrier has been widely accepted by WTO members in principle as an environmental measure related to trade. The European Union has applied ISO 14000 to request all imported goods meet environment standards. Second, green barriers are not only embodied in environmental and technological effects, but also in aligning world production according to true comparative advantage. One country will have a positive effect on its neighbor and global environment through protecting the environment, so green barriers has a positive global externality. Third, strict environmental regulations can improve efficiency and encourage innovations that improveShow MoreRelatedChinas Textile Tbt Impact4953 Words   |  20 PagesBusiness Research abou the texitle in BTT Effect of Technical Barriers to Trade on Chinese Textile Product Trade Ningchuan Jiang Visiting Professor. FedEx Global Education Center. UNC. Chapel Hill. NC 27599, USA Depart. Economics and Management, Chengdu Textile College, Chengdu 611731, China Abstract It has been more than five years for China’s entry into WTO. With the decrease of regulations of tariff barrier and non-tariff barrier, the export market of Chinese textile products has been expanded andRead MoreImpact Of Economic Globalization4598 Words   |  19 Pagesand the Problems. Encountered by Chinas Trade (I) Characteristics of Chinas Trade under Economic Globalization Trade liberalization embodies the market objective of multinational corporations in the production of globalization, so it is accompanied by the globalization of production. As regional economic integration and economic globalization have further deepened, several significant characteristics have emerged in Chinas trade. 1.The proportion of Chinas trade has changed dramatically. AfterRead MoreGreen Mountain Coffee Roaster, Inc Export Project Essay2232 Words   |  9 PagesGreen Mountain Coffee roaster, Inc | Export Project | | | BUS 580 | Student name: Dongjie Zhang Catalog Chapter 1. The analysis of necessity and feasibility - 2 - 1.1 Background amp; product - 2 - 1.2 Necessity - 2 - 1.3 Feasibility - 3 - Chapter 2. Why chose China? - 5 - 2.1 Legal system amp; government position - 5 - 2.2 Banking system - 6 - 2.3 Trade environment - 7 - Chapter 3. Business plan - 8 - 3.1 Location - 8 - 3.2 Mode of entry - 8 - 3.3 StrategicRead MoreThe Economic Growth Of China1503 Words   |  7 Pageshigh savings and investment. As we all know, gross domestic production relate with four parts: consumption, investment, government consumption, and net exports. That is to say, if there is high level of savings and investment, the gross domestic production is relatively high. Raising national income, change in government consumption and net exports is not very efficient. By contrast, saving and investment is very important factor for economic growth in China. Considering about the economicRead MoreChinas Wto Accession and Sustainable Development7179 Words   |  29 Pagesand Development CHINA’S WTO ACCESSION AND SUSTAINABLE DEVELOPMENT 2002 Report to the China Council for International Cooperation on Environment and Development by Task Force on WTO and Environment November 23-25, 2002 CHINA’S WTO ACCESSION AND SUSTAINABLE DEVELOPMENT 2002 Report to the CCIED by The Task Force on WTO and Environment November 23-25, 2002 Beijing China I. Key issues for China as a WTO member 1. WTO Accession and Environmental Consequences China’s accession to theRead MorePearl River Piano2296 Words   |  10 Pageschance due to import technology and export products, and then they were expended to become Pearl River piano Industrial Corporation. Their  Ã‚  business become more  successful ï ¼Å' after they merger with several small company. In2000, PRPG had more than 130 strategic alliance through-outs the country, in addition to 208 sales units. Question1 Drawing on  industry- resource- and  institution-based views, explain how  PRPG,from  its humble roots,  managed to  become  China’s  largest  and the  world’s second largestRead MoreIndus Valley Civilization Seals Found In Mesopotamia, Suggest1444 Words   |  6 Pages2017) the U.S. economy grew at a rate of 2.1 percent in the fourth quarter of 2016. (Trade in Goods with China, 2016) The United States had a trade deficit of USD 347,037.9 million against China in the year of 2016. The above statistics indicate that China’s growth rate is more than three times of the U.S. Because of practicing free trade, American firms outsource most of the unskilled labor intensive jobs to China. The government may give subsidies to local infant industries as well as dying traditionalRead MoreEnergy Security And Development Of Energy2718 Words   |  11 Pagessurvival and development. As the world biggest developing country, China’s demand for energy will experience a steady increase with the development of the economy . However, many problems are facing the energy security in rural China. At the early state of energy shortage, state policy indicated that the rural energy needed to be self-reliance. Actually, rural energy is a buffer of China’s energy system . With the development of the China’s economy, the government begun to realize the importance of energyRead MoreChina And China Trade Agreement1668 Words   |  7 Pagestrading policies that allow her to gain more from trading with China. Canada became a member of APEC in November 6, 1989, and China joined at November 12, 1991. Since then, China’s economy started boosting, and China became many countries’ important trade partners. Although China is Canada’s second largest import and export market, the Canada-China bilateral trade only accounts for a small portion of total foreign trade for both Canada and China. (The Globe and Mail, 2015 ) China has a large marketRead MoreEnvironmental Consequences Of Green Manufacturing1554 Words   |  7 Pagescostly. Green manufacturing is a key player in providing cleaner energy resources, reducing greenhouse gases and other harmful emissions, degrading the impact of these gases, conserving natural resources and minimizing wastes. Not only will it be beneficial to grow the renewable energy and clean technologies industries for environmental purposes, but it will also be beneficial to the global economy, as â€Å"It is estimated that green energy can save [Europe] 3 trillion Euros by 2050†. â€Å"Green jobs are

Friday, May 8, 2020

Analysing Malaysian Students Attitude Towards Fast Food...

Analysing Malaysian Students Attitude Towards Fast Food Health Essay Malaysians were first introduced to fast foods during 1963 when Aamp;W firstly started their restaurant. Consumers’ acceptance of fast foods has been increasing. For the past ten years, there are more and more fast food outlets are coming into Malaysia. There are rapid expanding development of diverse eating habits and tastes among consumers for convenience foods, such as fast foods. Nowadays, many Malaysian are becoming increasingly more westernized and pursuing greater convenience when eating out. In fact, the main customer group of fast food restaurants is students. Several dietary factors inherent in fast food may cause a variety of negative health effects, including†¦show more content†¦Chapter 3 presents the research framework and the involved variables, Chapter 4 presents conducting method, design of sample, the sources of data collection, instrumentations use and method of analysis also the limitation and resources. End of Chapter present the collection of reference. LITERATURE REVIEW This research paper is not undertaking as a substantial survey either of brand building or of consumer experience. Nor is it seeking the perception of student to fast food. Brands enhance human daily life. Consumer’s experience of using their familiar brands is more comfortable. This is because the essence of branded eating in fast food restaurants, albeit inflected culturally in different direction. Students consume the same brand as they friends did. This had brought out the trend among students which fast food restaurant is a place to hang out. According to Schlosser (2001) with increased mobility and the sprawling of urban areas people spent more time commuting to work. This was coupled with an increasing presence of women in the workplace thus leading to less time allocated for food preparation at home. At that stage, some three quarters of the family food budget was initially spent on fast food meals. Quick to capture the changing nature of the business, the fast food industry has also changed the face of the food chain in the last decades. Changes in food presentation and preparation were derived from technological improvements that facilitated the preservationShow MoreRelatedMedical Tourism22177 Words   |  89 Pagestourism industry and the hospital. I also extend my gratitude towards Ms. Wendy and Mr. Zahirin without whom traveling would have been a nightmare in Malaysia. At Imperial College London, I would like to thank my supervisor Dr. Timothy Heymann, first for awarding the studentship project and second for helping to target my efforts. I would even like to thank Mr. Ebrahim Mohamed and Mr. Simon Stockley for their moral support towards the write-up of this project. Finally, special thanks to myRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesglobalizing forces on commercial aVairs, shifts in notions of eVective knowledge management, governance, and ethics, and technological advances, including the rise of broadband, have all impacted management accounting endeavours. The Weld is today, as fast-changing as it has ever been. This book captures key facets of current thoughts, concerns, and issues in management accounting. The book consists of eighteen chapters written by distinguished scholars in the Weld. The topic areas covered in some chapters

Wednesday, May 6, 2020

Brian Montgomery Free Essays

What skills do you believe manages should possess? A: Leadership, organizational and interaction skills, good communication. Planning Q: Why do you think Managers need to plan? A: You need to have agreed plans and goals; I?s how you measure yourselves and the business against planned targets Q: There are different kinds of Plans including, Mission statements, vision, marketing operational. What type of plans do you use in your business? A: In my division we use all of those, the company has our mission statement and vision, which we live but the operational plans are the day to day business for us. We will write a custom essay sample on Brian Montgomery or any similar topic only for you Order Now Q: How often do you refer to each of the plans? A: It really depends on the plan and situation but I would say at least weekly. Q: Do you discuss the plans with you your teams and why? A: Yes we discuss these in all of our meetings at different levels. Staff, supervisor and management meetings. Q: How effective do you think these plans are? A: There is always room for improvement, but at this time they are good. They are achievable and relevant to the core business. Our plans have to be somewhat flexible due to the changing environment we work in. Q: What benefits do you think you get from each of those plans? A: The team get a sense of achievement, moving forward, setting new goals. We achieve then move the goals forward. It’s great for the team to see the plan coming to fruition. Organizing Q: Why do you think businesses need to have organizational structures? A: Accountability and growth. Q: There are different kinds of Organizational structures in the workplace, Formal/informal, functional, and divisional and matrix. Which one or combination Of these is used in your business? A: would say Divisional due to the multiple sites. Q: What benefits do you think you get from those structures you use? A: loud say time is the biggest benefit. When you find something that works well at one site you can adapt that to fit another site. With not having to come up with a complete new system then have time to focus on other issues. Q: Do you see any drawbacks to any of the structures you use? A: Having too many sites sometimes mean you spread yourself a little thin. That’s when you have to look at staff and co-leaders. Leadership Q: Why do you think leadership is important in business? A: Overall accountability, but part of that is ensuring that the whole team work together to achieve the desired outcome. Q: There are several types of adhering, Autocratic, Democratic Laissez-fairer, situational etc. Which of these do you use in your organization? A: Democratic for me, having said that there are occasions when time constants mean a directive needs to be the way to move forward quickly. Q:How would you describe your leadership style? A: Adaptable depending on the climate at the time and proactive. Q: What benefits do you think you get from this style? A: Success, great time management and good interactions with staff. This means we meet timeliness. Q:DO you see any drawbacks to this style? A: Sometimes if you don’t stay focused on delivery, things can get interpreted Rooney. You really have to make sure you invest time on learning so everyone understands their part in the overall plan. Control Q: What does controlling mean for you? A: Guidelines are put in place sows have a structured approach. Q: What control systems are used in your business? A: Mainly Kepi’s (Key Performance Indicators) Q: Why are controlling systems important in your business? A: So we can achieve and show that we have achieved. Q: What control functions that you use monitor your planning functions? A: The Kepi’s are what shows how we are progressing against our plan and working towards our targets. With no Kepi’s where are we really. 1 . The Planning Function of Management 1. 1 . A There are a variety of reasons that managers plan although to me the first reason would be to set the direction and priorities of the company or sector of the company. You want to ensure that everyone in the team is working towards a similar goal and understands what that goal is. 1 . 2. A Vision Statement: Describes what a company would like to achieve, their aspirations to be the leader or best at what they do. Mission Statement: This is really the overall aim of the company, it tells prospective customers who the company are and what they stand for. Strategic plans: these are the long term plans the company has to grow. The overall direction it wants to take to achieve its desired goals. Marketing plans: This is the companies plan outlining how they plan to achieve the strategic goal they set. Here they need to look at what they deliver how well and what gives them the competitive edge over others out there. How they show that information to prospective clients. Contingency plan: This is the ‘what if plan. As we all know â€Å"If anything can go wrong, it will. † Murphy’s law With that in mind we need to put plans in place for possible events that were to originally planned for (the contingency plan). Operational plans: This is a short term plan often set at a lower level in the company to ensure the team or section of the company have a clear understanding of what they need to do in the short term to ensure the company as a whole is achieving its higher level plans. 1 . 2. B The company I studied has a variety of plans, they have a vision (what they want to be), Mission (Why they exist), Values(what is important to them). They also have a strategic plan looking at the goals of increasing contracts and turnover by a percentage each year for the next five years. They have a marketing plan, for how they plan to sell the business to prospective clients. All these plans are driven from their National Office. Then there is the operational planning side of things, this is how they plan their work week to week to ensure they carry out the work the client wants within the timeshare set. 1. 3. From what observed I think overall the company studied has some good plans at each level. My study was more focused on the operational plans and at interview and at first look it appears that the plans are sound and have some clear expectations of how things would be done in order to achieve the goals. Looking closer showed that there were some things that could possibly be done to make it more effective 1 . 3. B I was able to see the operational plans and how these were looked at from week to week. They have various focuses form current week to next and then longer focus into months ahead. I was shown the targets for completions of set work and the actual percentages achieved week on week against the plans. They have set themselves some high goals for the year and are close to achieving. I did notice from discussions that where they appear to fail is due to not cooking at the contingency side of things fully. A lot of the day to day jobs are dependent on weather or plant access and often there is no plan for what they will do if they cannot do that. This means that the overall focus then becomes more reactive than proactive. 2. The Organizing Function of Management 2. 1 . A Businesses need to have organizational structures in order to allow them to function effectively. This is because the structure defines the roles and tasks undertaken by staff. â€Å"An idea can only become a reality once it is broken down into organized, actionable elements. † Scott Belles 2. 2. The main kinds Of organizational structures are: Formal: Generally roles and responsibilities are set out in writing and staff generally don’t venture outside their job description. Informal: Is how people work together in practice, day to day interactions. This structure generally develops alongside a formal structure. Divisional: Is where an organization is split into a number of separate units. These can be grouped according to product, market, geographical location or a mix of these. Each division is self-managed. Functional: Is where staff are grouped according to the function or role they perform Matrix: Is where staff are grouped by both function and product, often this structure is used for project work. 2. B The company I studied had a combination Of the Structures discussed. The company as a whole have a formal structure with an organizational chart to show the positions, with each position having a formal job description. But alongside that the staff have developed good communication and day to day talking to ensure the jobs are completed which is really the informal addition. The company has certainly got a divisional side to mainly based on location, and there is somewhat of a functional split at the location I looked at where hey have a roofing team with team leader, a handyman team with team leader, an industrial cleaning team with team leader and a commercial cleaning team with team leader. 2. 3. A The impression I was left with is that the mix of organizational structures works very well in this company. There appear to be a good balance between the formal and informal. The functional structure impressed me in that each of the individual teams had a clear understanding of their roles and took pride in achieving and meeting their targets. 2. 3. B During my visit I was able to see the organizational chart and some of the position descriptions. Away the team members within the office and how they interacted with the team leaders to get tasks achieved. 3. The Leadership Function of Management 3. 1 . A Leadership is important because without it a business will fail to function to its full potential. Leadership is the capacity to transform vision into reality. † Warren G. Bennie 3. 2. A To me the business I studied relies heavily on the democratic style of leadership, with a little delegating added to the mix. Democratic: There were a lot of notes from meetings with the manager and her supervisors and team leaders, where you could see issues discussed and he thoughts of the team with the decision made and agreed as the way to move forward. I noted from the tone used by the manager at interview and the dealings I saw with staff that she asked for their thoughts and input to assist in the decision making process. Delegating: I could often see actions for tasks or monitoring being assigned to the supervisor and team leaders. 3. 2. B Compared to the democratic style the autocratic does not look for a collaborative approach. Generally it is a more solely directive or authoritarian approach. Whereas the democratic style assists staff in feeling that they are a ajar part of the process and engaging them the autocratic would not be the way to get the best from a team. The team with the autocratic leader often feel less loyal, have less commitment and in the end, less satisfaction from the job as those with a democratic leader. Having said this a few of the staff I came across liked the go to work and be told what to do and how, although it was a minority. Although not ideal in my view there are occasions where autocratic works, this is usually in situations where an emergency has occurred and a decision needs to be made sooner rather than waiting to see if a consensus can be reached. . 3. A I believe that the leadership in the business I studied was adequate. There seemed to be systems in place and all those I spoke to or observed seemed to be aware of their part in achieving. 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Monday, April 27, 2020

Net Present Value (NPV) free essay sample

1. Basic present value calculations Calculate the present value of the following cash flows, rounding to the nearest dollar: a. A single cash inflow of $12,000 in five years, discounted at a 12% rate of return. b. An annual receipt of $16,000 over the next 12 years, discounted at a 14% rate of return. c. A single receipt of $15,000 at the end of Year 1 followed by a single receipt of $10,000 at the end of Year 3. The company has a 10% rate of return. d. An annual receipt of $8,000 for three years followed by a single receipt of $10,000 at the end of Year 4. The company has a 16% rate of return. 2. Cash flow calculations and net present value On January 2, 20X1, Bruce Greene invested $10,000 in the stock market and purchased 500 shares of Heartland Development, Inc. Heartland paid cash dividends of $2. 60 per share in 20X1 and 20X2; the dividend was raised to $3. 10 per share in 20X3. On December 31, 20X3, Greene sold his holdings and generated proceeds of ,000. We will write a custom essay sample on Net Present Value or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Greene uses the net-present- value method and desires a 16% return on investments. a. Prepare a chronological list of the investments cash flows. Note: Greene is entitled to the 20X3 dividend. b. Compute the investments net present value, rounding calculations to the nearest dollar. c. Given the results of part (b), should Greene have acquired the Heartland stock? Briefly explain. 3. Straightforward net present value and internal rate of return The City of Bedford is studying a 600-acre site on Route 356 for a new landfill. The startup cost has been calculated as follows: Purchase cost: $450 per acre Site preparation: $175,000 The site can be used for 20 years before it reaches capacity. Bedford, which shares a facility in Bath Township with other municipalities, estimates that the new location will save $40,000 in annual operating costs. a. Should the landfill be acquired if Bedford desires an 8% return on its investment? Use the net-present-value method to determine your answer. 4. Straightforward net-present-value and payback computations STL Entertainment is considering the acquisition of a sight-seeing boat for summer tours along the Mississippi River. The following information is available: Cost of boat $500,000 Service life 10 summer seasons Disposal value at the end of 10 seasons $100,000 Capacity per trip 300 passengers Fixed operating costs per season (including straight-line depreciation) $160,000 Variable operating costs per trip $1,000 Ticket price$5 per passenger All operating costs, except depreciation, require cash outlays. On the basis of similar operations in other parts of the country, management anticipates that each trip will be sold out and that 120,000 passengers will be carried each season. Ignore income taxes. Instructions: By using the net-present-value method, determine whether STL Entertainment should acquire the boat. Assume a 14% desired return on all investments- round calculations to the nearest dollar. 5. Equipment replacement decision Columbia Enterprises is studying the replacement of some equipment that originally cost $74,000. The equipment is expected to provide six more years of service if $8,700 of major repairs are performed in two years. Annual cash operating costs total $27,200. Columbia can sell the equipment now for $36,000; the estimated residual value in six years is $5,000. New equipment is available that will reduce annual cash operating costs to $21,000. The equipment costs $103,000, has a service life of six years, and has an estimated residual value of $13,000. Company sales will total $430,000 per year with either the existing or the new equipment. Columbia has a minimum desired return of 12% and depreciates all equipment by the straight-line method. Instructions: a. By using the net-present-value method, determine whether Columbia should keep its present equipment or acquire the new equipment. Round all calculations to the nearest dollar, and ignore income taxes. b. Columbias management feels that the time value of money should be considered in all long-term decisions. Briefly discuss the rationale that underlies managements belief.

Thursday, March 19, 2020

A look at Abnormal psychology essays

A look at Abnormal psychology essays A Look at Abnormal Psychology through SYBIL Although Sybil Dorsett had many psychological problems, there are some that have a larger role in determining the outcome of her life. Her mother, the main cause of Sybils abnormities is in not the sole cause. Sybils identification with the males in her life also causes her some distress, since she trusts the three main males in her life, but they in turn do not offer her any help. Sybil is also troubled by the fact that she is unable to channel her creativity in a productive manner. While she has many talents she is unable to utilize them as they are all trapped in her separate selves. Finally, due to her mothers condition and the effect her mother had on her, Sybil suffers from a denial of self -realization. Through the combination of these and other predicaments, Sybil develops very individualistic ways to deal with the problems of everyday life. Mainly, she develops different people to help her deal with her troubles and tribulations. Sybil does not come into contact with many males during her life, as she tells Richard herself during their intimate time together. The other men in her life, her father, and her doctor during her childhood are both aware of her condition. And Richard also later finds out about Sybils uncommon troubles. However, although all of them have the power to help her, they do not. Her father, clearly aware of his wifes treatment of their daughter stands back and does nothing. The doctor, as he confesses to Dr. Wilbur near the climax of the movie, knows about Sybils multitude of physical troubles, and yet he does not alert the authorities or confront the mother. Richard, after finding out, leaves Sybil and also moves out of his apartment. Sybil must feel some sort of abandonment, since these men chose not to come to her aid when all of them had the power to. This, undoubtedly, has a troubling affect on her self-esteem and self-...

Tuesday, March 3, 2020

A Countrys Shape Can Impact Its Fortunes and Destiny

A Country's Shape Can Impact Its Fortunes and Destiny A countrys boundaries, as well as the shape of the land it encompasses, can present problems or help to unify the nation. The morphology of most countries can be divided into five main categories: compact, fragmented, elongated, perforated, and protruded. Read on to learn how the configurations of nation-states have impacted their destinies. Compact A compact state with a circular shape is the easiest to manage.  Belgium  is an example because of the cultural division between Flanders and Wallonia. Belgiums population is divided into two distinct groups: The Flemings, the larger of the two, live in the northern region- called Flanders- and speak Flemish, a language closely related to Dutch. The second group lives in Wallonia, a region in the south, and consists of the Walloons who speak French.   The government long ago divided the country into these two regions, giving each control over its cultural, linguistic, and educational matters.  Despite this division, Belgiums compact form has helped to keep the country together despite numerous European wars and attacks by neighboring countries. Fragmented Nations such as Indonesia, which is composed of more than 13,000 islands, are known as fragmented or archipelagic states because they are composed of archipelagos. Governing such a country is difficult. Denmark  and  the Philippines  are also archipelagic countries separated by water. As you might expect, the Philippines has been attacked, invaded, and occupied numerous times over the centuries due to its fragmented shape, starting in 1521 when Ferdinand Magellan  claimed the islands for Spain.   Elongated An elongated or attenuated nation such as  Chile  makes for difficult governance of peripheral areas in the north and south, which are from the central capital of Santiago. Vietnam is also an elongated state, which has battled numerous attempts by other countries to divide it, such as the 20-year  Vietnam War, where first French and then U.S. forces tried unsuccessfully to keep the southern part of the nation separated from the north. Perforated South Africa  is a classic example of a perforated state, which surrounds  Lesotho. The surrounded nation of Lesotho can only be reached by going through South Africa. If the two nations are hostile, access to the surrounded nation can be difficult. Italy is also a perforated state. Vatican City  and  San Marino- both independent countries- are surrounded by Italy. Protruded A protruded, or panhandle country such as  Myanmar (Burma)  or Thailand has an extended arm of territory. Like an elongated state, the panhandle complicates management of the country. Myanmar has existed in one form or other for thousands of years, for example, but the countrys shape has made it an easy target for many other nations and people, dating to the  Nanzhao kingdom in the mid-800s  to the Khmer  and  Mongol  empires. Though its not a nation, you can get an idea of how hard it would be to defend a protruded country if you picture the state of Oklahoma, which has a prominent panhandle.

Saturday, February 15, 2020

The Somali Profile in UK Essay Example | Topics and Well Written Essays - 1750 words

The Somali Profile in UK - Essay Example The paper also analysis the unemployment issue of the Somalis and the causes of the unemployment in London. The map below shows the location of Somalia in the African continent. Somalis in the UK, Migration and History Trends The Somali migrated to UK due to civic problems in Somalia. Somalia has had many problems since the ousting of formal government in 1991. Most of the Somali natives have escaped the worn-torn country to various destination including Kenya, Ethiopia and UK. The Somalis started their migration to England in notable figures in the early 1990s and formed the biggest group of refugees in the land then (Griffiths 2004, p25). The Somalis who fled to UK are a mixture of various clans most of whom are Muslims. Some of the Somalis migrated to Diaspora to join others who were living there (Werbner 2002, p126). Previous researches indicate that the Somali population has been in UK since the early 1980s (Grifiths 2002, p20). Most of the Somalis living in England are found in London. The number of Somalis living in London is approximately 70,000 people while the large proportion of them is found in Tower Hamlets. These are approximately 13,000 people (IOM 2006, p5). The map below shows the distribution of the community in UK. ... Some of the barriers causing the unemployment of the Somali people in London include invalid pre-migration qualifications and improper or inappropriate contacts in the land in addition to loss of significant skills due to the migrations. The unemployment problem is enhanced by the fact that most of Somalis prefer similar job to those they held in Somalia. Only a few of them about 15% have the required skills and training to acquire jobs in London. In 2006, more than 70% of the Somali living in London were jobless (Adfam 2009, p20). Lack of employment opportunities has led to desperation among many Somali people. They have in turn resulted to chewing khat as a means of passing time (Baafuo-Awuah 2005, p20). This has been a major problem and has been blamed for rising in crime and impotence among the males (James 2006, p44). Men 35years and above Women 35 years and above Young people 35 years and below With Jobs 900 400 450 Jobless 1100 2800 2350 Total 2000 3200 2800 Source:Adfam2009,p 20 Discrimination and racial issues Part of the unemployment problem of the Somalis in London is based on the issue of education. This is because compared to other ethnic groups in London in issues such as levels of wages and retaining of jobs, the Somalis perform worst. The issue of unemployment thus cannot be justified based on discrimination of black minority groups Harris 2006, p54). The Somalis are discriminated on the first impression created by nomadic settlers that they are poorly educated. Most of the women are poorly educated while the only educated people are the young individuals who have been able to enroll in the UK education system (Harris 2006,

Sunday, February 2, 2020

Ethics of Artificial Intelligence & Machine Learning Research Paper

Ethics of Artificial Intelligence & Machine Learning - Research Paper Example These include aspects relating to safety of real human beings such that they will not pose risks and moral status of the devised machines in reasoning well as expected of person undertaking a given certain task (Bostrom, & Yudkowsky, 2011). In this case, Artificial Intelligence (AI) especially in the field of machines focuses on imparting devices relevant ethical principles or a certain procedures that will enable them discover as well as resolve dilemmas, which they might experience while undertaking their respective tasks. Hence, making them behave or function ethically with the aid of their complex programmed decision-making processes. This study seeks to analyze and present an in deep understanding, comparing of artificial intelligence in the field of machine learning and highlighting certain philosophical implications mostly used relating to human conduct, for instance, morals. Artificial general Intelligence Currently, machines owing to their complex advancements over years hav e resulted to tackling varied and even intricate tasks challenging to human beings. However, this breakthrough has not prompted professionals especially in the field of machines rest but even work more to rectify significant shortcomings evident in robots and similar devices (Bostrom, & Yudkowsky, 2011). ... This is because of their limited inherent Classical artificial intelligence whereby in their quest to equal humanity ought to embrace varied networks integrated in them (Muller, 2012). For instance, these include neural networks, universal algorithms, cognitive science, mathematical methods, emergence behavioral robotics, interactive devices besides others supposed to enhance refined capabilities (Muller, 2012). References Bostrom, N. & Yudkowsky, E. (2011). Ethics of Artificial Intelligence. Retrieved on 13Th October 2013 from Grodzinsky, F. S., Miller, K. W., & Wolf, M. J. (2008). The ethics of designing artificial agents. Ethics and Information Technology, 10(2-3), 115-121. DOI: http://dx.doi.org/10.1007/s10676-008-9163-9. Muller, V. (2012). Introduction: Philosophy and Theory of Artificial Intelligence. Minds & Machines. pp. 67-69. DOI:

Saturday, January 25, 2020

LOP Effect on Memory Types

LOP Effect on Memory Types Memory and its complexity involve systematic processes intent on successfully accessing and retrieving information (Atkinson, Shiffrin, 2016). The depth in which people process external information contributes to memory formation (Craik Lockhart, 1972). Moreover, the capacity for people to remember acquired knowledge depends on attention level, encoding level, and rehearsal level in which the information was processed (Craik Tulving, 1975). types of memory (implicit and explicit) along with the level-of-processing (LOP) involved in each. There is two types of memory implicit and explicit memory. Implicit memory can be described as habitually executing tasks that do not require intentional recall (Schacter, 1987). It has been suggested that implicit memory begins to develop in early infancy and remains constant in terms of improvement or deterioration through the progression of life (Và ¶hringer et al., 2017). Explicit memory can be described as intentionally executing tasks that require critical thinking and relies on the ability to recall (learned or experienced) information (Ullman, 2004). Explicit memory begins to develop after implicit memory and has a prolonged emergence (Richmond Nelson, 2007). Both types of memory are crucial and each serves a purpose (Sun, 2012). Adding depth to the type of memory is practical in terms of improving peoples memory. For shallow processing, stimuli are analyzed regarding sensory characteristics. On the other hand, deep processing is involved with the analysis regarding the meaning of the stimuli (Galli, 2014). Material processed while interpreting the meaning behind it is better for explicit memory than items processed using shallow operations at any level of depth. As a result, the characteristics of shallow and deep LOP are associated with the significance of the memory. The deeper the LOP, the easier the information could be recalled. The shallow LOP involves superficial aspects of stimuli and leads to the formation of a fragile memory. Conceptually-driven task and perceptually-driven task performance both depend on previously learned information pertaining to the stimuli in the task (Schwartz Yovel, 2016). Perceptual information can be described as physical aspects of the stimulus such as color while conceptual information can be described in terms of the stimulis purpose or meaning (Schwartz Yovel, 2016). Conceptual tests show implicit memory effect implying that only conceptually driven tests can affect the LOP. Perceptual reasoning only takes effect under explicit memory thus has no effect as far as LOP is concerned (Craik Tulving, 1975). In determining factors with LOP effect, studies show that only implicit triggers have an association with LOP thus concluding that only conceptually driven tests can show significant LOP effects. Major criticism on LOP and memory has been accounted by Craik (Craik Lockhart, 1972). Suggestions made that the conceptual framework of memory has advantages as it directs attention to the mental events and processes (Craik Lockhart, 1972). However, the issue of LOP has posed major difficulties, as retention ability is a function of depth and spread of processing (Craik Tulving, 1975). It offers no suitable criteria for indexing either depth or spread of the encoding. Craik also argues that encoding depth and spread appears to affect the retrieval ability to recall but are irrelevant in the determination of retrieval strategies. Both explicit and implicit memories have core functions in human functioning (Richmond Nelson, 2007). Different tests are carried out based on the two memories to determine their relationship with LOP. LOP should show strong effect with the explicit memory than implicit memory (Craik Lockhart, 1972). LOP is high for explicit memory as compared to implicit memory (Richmond Nelson, 2007). The hypothetical analysis aimed to determine the number of words remembered under the two models (Craik Lockhart, 1972). Deeper LOP should allow for remembrance of many words as opposed to shallow LOP. The purpose of the current experiment was to examine the LOP effect on the type of memory. It was hypothesized that deep LOP would result in the greater recall of words that were previously presented to participants during the deep LOP task compared to shallow LOP in both implicit and explicit memory. The main effect would occur and individuals in the deep LOP would remember more words in comparison to individuals in the shallow LOP and the outcome of LOP would be greater in the explicit memory task compared to implicit memory. It was further hypothesized that a dissociation between LOP and type of memory interaction effect would occur as deep LOP having a greater effect on the explicit condition. Method Participants Participants in the experiment consisted of 242 psychology students, 46 were male and 196 were female. The age in years amongst participants ranged from 19 years old to 60 years old (M = 25.22). Of the participants, 5.8% were Asian, 10.7% were African-American, 19.4% were Caucasian, 59.5% were Latino and 4.5% identified with other. All participants were english speakers, drafted within the San Bernardino area in California, and were considered a convenient sample. No incentives were given to participants. All participants were treated in accordance with the Ethical Principles of Psychologists and Code of Conduct (American Psychological Association, 2002). Materials A computer compatible with Microsoft powerpoint software and testing booklets was needed. The computer program included two types of orienting tasks (shallow and deep LOP). Each oriented task included 10 positive words and 10 negative words (see Appendix1). Shallow LOP task contained 20 words, 10 were positive, 10 were negative, half were presented in red and half were presented in green. The deep LOP task contained 20 words all presented in black. The experimental booklets included instructions for completing the test along with a consensus form for participants to mark giving consent to the experiment, a designated area containing several common traits used to identify or describe participants demographics in terms of gender, age and ethnicity. The experimental booklets included a distracter task of fill-in the blanks by beginning with the number 725 and counting backward by threes until all blanks were filled. The booklets designed to evaluate shallow LOP contained a word stem com pletion task. The word stem task contained partial words that were presented during the computer task. Participants were instructed to recall the words and complete the word stem. The booklets designed to measure deep LOP contained blank spaces and participants were instructed to fill in the blanks relying solely on the ability to recall the words presented to them on the computer task. The last piece of material provided participants with the debriefing statement and contact information for the corresponding coordinator. Procedure All participants were first invited to participate in the experiment. They were randomly assigned to one of four groups (DLEM, DLIM, SLEM, SLIM). Participants were placed in an environment without distractions while they carefully read the instructions. If they were in agreeance, participants were asked to mark the informed consent sheet and fill in the demographic information that best described them. Once participants were ready to begin, they initiated the start of the computer task. On the computer screen, participants were asked to respond to the given stimuli as fast as possible without the ability to regress and given two practice rounds. The participants in groups DLEM and DLIM were presented with deep LOP stimuli on the computer. While, participants in groups SLEM and SLIM, were given shallow LOP stimuli on the computer. Following the computer task, participants had to complete the distracter sheet. The final step to the packet was for either measuring implicit memory (parti cipants had a word stem completion task) or for measuring explicit memory (contained blank spaces for participants to fill in the blanks). Before participants departed they were handed a copy of the debriefing statement and simultaneously thanked for their participation in the study. Design A two-factorial design was implemented for the current study. The independent variable in the experiment was the LOP and qualifies as a categorical, qualitative variable with two levels (shallow and deep). The other independent variable of the experiment was the type of memory and qualifies as a categorical and qualitative variable that contained two levels (implicit memory and explicit memory). The dependent variable was the number of words correctly completed or correctly recalled meaning it was a quantitative variable. The main effect of the LOP on the total number of words completed or recalled correctly and the interaction effect between LOP and the type of memory on the total number of words completed or recalled correctly. A two-way analysis of variance (ANOVA) was used to examine significance (p t-test to further examine significance (p Results The purpose of the current study was to examine LOP and types of memory with the intention to measure the difference between deep LOP and shallow LOP. It was expected that participants in deep LOP would recall more words than participants in the shallow LOP. The study found that there was a significant main effect of LOP, F(1, 238) = 68.05, p = .000, this had a large effect size (Np2=.22).This means that deep LOP (M = 5.24) was better at word recall when compared to shallow LOP (M = 2.88). There was a significant interaction effect between LOP and type of memory, F(1, 238) = 12.51, p Np2 = .05). The effect of the deep LOP was greater on explicit tasks (M = 6.00) when compared to implicit tasks (M = 4.34). While shallow LOP had a greater effect on implicit tasks (M = 3.03) compared to explicit tasks (M = 2.73). Furthermore, two t-test showed that deep LOP was significantly better for explicit tasks, t(124) = 8.38, p t(114) = 3.32, p Figure 1). This means that participants in deep LOP remembered more words in comparison to participants in shallow LOP as expected. Discussion The purpose of the experiment was to establish whether different LOP would have an influence on types of memory. The LOP examined were shallow LOP and deep LOP along with the type of memory implicit and explicit memory. It was hypothesized that deep LOP would have a higher amount of recalled words compared to shallow LOP in terms of implicit memory and explicit memory. The results show the effect of deep LOP was greater on explicit tasks in comparison to implicit tasks this illustrations clear distinction with shallow LOP resulting with a greater effect on implicit tasks compared to explicit tasks. Additionally, it was further hypothesized that a dissociation would occur as an interaction effect between LOP and type of memory the results were as expected and the effect was greater at deep LOP and was reflected in the explicit condition. The current experiment expected that more words would be recalled at the deep LOP. The logic behind the hypothesis was that tasks involving deep LOP would require interpretation of the stimuli. As a result, in order to correctly interpret stimuli, individuals must concentrate on the task. Consequently, inciting deep LOP would force participants to pay more attention and would result in higher number of recalled words for the deep LOP task compared to the shallow LOP task. Deep LOP provides an opportunity to learn because it demands attention and if undivided attention is given to a task the deeper the LOP (Treisman, 1964). It was further hypothesized that a dissociative interaction effect would occur between LOP and type of memory with deep LOP having a greater effect on explicit memory. The logic behind the hypothesis is that dissociations are to be expected between conceptual and perceptual tasks (Weldon, Roediger, Beitel, Johnston, 1995). Moreover, unlike explicit memory, previous research has distinguished that aging has a small effect on implicit memory (Parkin, 1993). This means that it is possible for implicit memory to remain constant with permanency prevailing while explicit memory declines through the progression of age (Và ¶hringer et al., 2017). Such studies indicate that there are dissociative characteristics between processes and dissociative characteristics between the types of memory. The experimental results were expected. However, limitations of the experiment manifested in the form of intangible measures. Such measures include the difficulty of separating the depths of processes and systems. For instance, explicit memory also involves conceptual processes (Weldon et al., 1995). Future research must contribute to the formation of fixed stages of processing with corresponding thresholds. Doing so would mean a framework that theorizes on the overlapping of interaction between mental processes and types of memory. The current experiment could have implications in the mental health field. As mental disorders interact with types of memory much like amnesiac patients showing little impairment on implicit memory while demonstrating impairment on explicit memory (Warrington Weiskrantz, 1970). The experiment can aid in the interaction LOP could have on memory related mental disease. Such as a study involving diagnosed Alzheimers patients, which reported that Alzheimer patients showed little impairment in implicit test (Scott, Wright, Rai, Exton-Smith, Gardiner, 1991). Exercising procedures that incorporating implicit memory should help and improve mental state, however, because of the nature of the disease the benefits could be brief (Scott et al., 1991). In closing the current experiment has provided valuable information and insight into LOP and memory. The results indicate that deep LOP of explicit tasks could aid in memory improvement for explicit tasks and could be essential for critical thinking and strategic decision making when using this type of memory. References American Psychological Association. (2002). Ethical principles of psychologist and code of conduct. American Psychologist, 57, 1060-1073 Atkinson, R. C., Shiffrin, R. M. (2016). Human memory: A proposed system and its control processes. In R. J. Sternberg, S. T. Fiske, D. J. Foss, R. J. Sternberg, S. T. Fiske, D. J. Foss (Eds.), Scientists making a difference: One hundred eminent behavioral and brain scientists talk about their most important contributions (pp. 115-118). New York, NY, US: Cambridge University Press. Challis, B.H. Brodbeck, D. R. (1992). Level of processing affects priming in word fragment  completion. Craik, F. I. M., Lockhart, R. S. (1972). Levels of processing: A framework for memory research. Journal Of Verbal Learning Verbal Behavior, 11(6), 671-684. doi:10.1016/S0022-5371(72)80001-X Craik, F. I. M., Tulving, E. (1975). Depth of processing and the retention of words in episodic memory. Journal Of Experimental Psychology: General, 104(3), 268-294. doi:10.1037/0096-3445.104.3.268 Galli, G. (2014). What makes deeply encoded items memorable? Insights into the levels of processing framework from neuroimaging and neuromodulation. Frontiers In Psychiatry, 5 doi:10.3389/fpsyt.2014.00061 Parkin, A. J. (1993). Implicit memory across the lifespan. In P. Graf, M. J. Masson, P. Graf, M. J. Masson (Eds.), Implicit memory: New directions in cognition, development, and neuropsychology (pp. 191-206). Hillsdale, NJ, US: Lawrence Erlbaum Associates, Inc. Richmond, J., Nelson, C. A. (2007). Accounting for change in declarative memory: A cognitive neuroscience perspective. Developmental Review, 27(3), 349-373. doi:10.1016/j.dr.2007.04.002 Schacter, D. L. (1987). Implicit memory: History and current status. Journal Of Experimental Psychology: Learning, Memory, And Cognition, 13(3), 501-518. doi:10.1037/0278- 7393.13.3.501 Schwartz, L., Yovel, G. (2016). The roles of perceptual and conceptual information in face recognition. Journal Of Experimental Psychology: General, 145(11), 1493-1511. doi:10.1037/xge0000220 Scott, L. C., Wright, G. K., Rai, G. S., Exton-Smith, A. N., Gardiner, J. M. (1991). Further evidence of preserved memory function in Alzheimers disease. International Journal Of Geriatric Psychiatry, 6(8), 583-588. doi:10.1002/gps.930060806 Sun, R. (2012). Memory systems within a cognitive architecture. New Ideas In Psychology, 30(2), 227-240. doi:10.1016/j.newideapsych.2011.11.003 Treisman, A. (1964). Monitoring and storage of irrelevant messages in selective attention. Journal Of Verbal Learning Verbal Behavior, 3(6), 449-459. doi:10.1016/S0022- 5371(64)80015-3 Ullman, M. T. (2004). Contributions of memory circuits to language: The declarative/procedural model. Cognition, 92(1-2), 231-270. doi:10.1016/j.cognition.2003.10.008 Và ¶hringer, I. A., Kolling, T., Graf, F., Poloczek, S., Fassbender, I., Freitag, C., Knopf, M. (2017). The development of implicit memory from infancy to childhood: On average performance levels and interindividual differences. Child Development, doi:10.1111/cdev.12749 Warrington, E. K., Weiskrantz, L. (1970). Amnesic syndrome: Consolidation or retrieval?. Nature, 228(5272), 628-630. doi:10.1038/228628a0 Weldon, M. S., Roediger, H. L., Beitel, D. A., Johnston, T. R. (1995). Perceptual and conceptual processes in implicit and explicit tests with picture fragment and word fragment cues. Journal Of Memory And Language, 34(2), 268-285. doi:10.1006/jmla.1995.1012 Appendix # (Title for it) HAPPY WORDS: Kindness, Intelligent, Wisdom, Hero, Lucky, Creative, Pleasure, Beauty, Calm, Success SAD WORDS: Hate, Ugly, Poverty, Anger, Murder, Pain, Disaster, Slavery, Damage, Awful Placed above Figure 1: Table

Friday, January 17, 2020

Princess Regional Trucking Company Essay

Princess Regional Trucking Company has been approached by a client with an opportunity that would require 120 trailers which is about 20 more than we currently own. We are not sure how long the relationship with this customer will last but this deal has the potential for considerable growth. I have a great deal of information for you regarding lease options that Princess Regional Trucking Company may want to consider before going forward with this deal. The first type of lease to consider is the direct financing lease. This lease is used by lessors in capital leases if the collections of minimum lease payments are guaranteed and the amounts of unrefundable costs are known in advance. In this type of lease the bank will buy new trucks and lease them to us instead of Princess Regional Trucking Company borrowing the money to purchase the trucks. The direct financing approach is the same as a loan. In order to arrange this type of lease we must show that the monthly payment will be met every month on time. This can be done by putting up assets to cover the payments just in case we cannot lease what is secured by the direct lease. Eliminating any question or doubt about the ability to cover the lease is the ultimate goal. If you would prefer to go with the Capital lease option then it must meet one of the four criteria according to FASB ASC 840-10-25-1. There has to be a transfer of ownership to the lessee by the end of the lease term, the lease contains a bargain purchase option, the lease term is equal to 75% or more of the estimated economic life of the leased property, or the present value at the beginning of the lease term of the minimum lease payments, equals or exceeds 90% of the excess of the fair value of the leased property. If any of the four criteria is met and also meets both of these criteria’s in that the lease payments have to be reasonable and the costs to be incurred are also predictable the lease is considered to be either direct financing or sales-type (http://highered.mcgraw-hill.com/sites/dl/free/0073526878/588542/Codification_Updates.pdf) The next type of lease to be addressed is a sales-type lease. Just like the capital lease there are for criteria that must be met. If the manufacture or dealer risks profit or loss then this would be a sales-type lease. This would mean that the seller would keep the assets in their inventory while the manufacturer or dealer are still earning profit or taking a loss. Under FASB ASC 840-30-35-22 the lessor must amortize the unearned income on a sales-type lease to income over the lease term to produce a constant periodic rate of return on the net investment in the lease.(http://highered.mcgraw-hill.com/sites/dl/free/0073526878/588542/Codification_Updates.pdf) Since the important part of a sales-type lease is the sale the initial direct costs of getting the lease is written off when the sale is recorded at the beginning of the lease. This would be noted on the income statement as a selling expense. The final type of lease option would be an operating lease. This type of lease allows use of an asset but does not transfer ownership of the asset. The assets are expected to be returned at the end of the lease agreement. This lease would give Princess the sole right to use the asset however the lessee would retain all risks and rewards of ownership. It would be shown as a rental expense on the balance sheet. It is considered an asset for us and gets depreciated like any other asset. This type of lease is usually short term but it can be cancelled if needed. Thank you for taking the time to review these three different types of leases for the additional trucks we need to satisfy our new customer. Since we are not certain the time frame of this relationship I would like to suggest going with the operating lease since it is more like a rental agreement.

Thursday, January 9, 2020

Jamestown Essay - 666 Words

Jamestown nbsp;nbsp;nbsp;nbsp;nbsp;In the sixteenth century, England was one of the most powerful countries in the world. England was also in dire need of money at this time. In an effort to alleviate the country’s financial burdens, King Henry VIII decided to seize land owned by the Catholic Church. Henry then sold the already inhabited land to investors, and its residents were forced out. These people and their descendants would eventually become some of the fortune-seeking colonists that would settle America during England’s try at Imperialism. nbsp;nbsp;nbsp;nbsp;nbsp;In the early 1600’s England need money once again, and this time it decided to by settling the new land to the west of them. Instead of actually funding†¦show more content†¦Although the colony was near water and had a good location for shipping goods, it was surrounded by a swamp and stagnant water. This allowed disease to run rampant. Jamestown only lasted until 1700 when its settlers abandoned it, and moved Williamsburg. The colonist’s primary objective, as mentioned before, was to make money, and also try and drive out Spanish colonies. None of the colonists concentrated on survival and focused on their search for prosperity. Because of all the time spent on looking for gold or the route to China, and their lack of skills, the colonists were not prepared for the harsh upcoming winter. The results were devastating. During the winter of 1609 – 1610 almost ninety percent of the colony was wiped out, and only 50 out of the 500 colonists survived. nbsp;nbsp;nbsp;nbsp;nbsp;The government of the colony consisted of a governor and 12 council members, all whom were appointed. The government, named the Virginia Council, had no decision making power at all. Everything was sent over to England, settled there, and then sent back. This system was outrageously inefficient and often took several years for anything to be resolved. This absurd and inept council was another reason the death toll at the colony was so high. They couldn’t force people to work on the colony. Finally, a man by the name of John Smith took control and opened the settler’s eyes. They startedShow MoreRelatedLove And Hate In Jamestown Summary938 Words   |  4 PagesForbes, Business 2.0, and Inc. Price’s career background consist of being a reporter for the Washington, D.C bureau of Investor’s Business Daily. Price has researched Jamestown in multiple occasions. Based on these credentials, I believe David A. Price is a qualified author. D avid A. Price is the author of Love and Hate in Jamestown; John Smith, Pocahontas, and the Heart of a New Nation. This is the history of early America and how it became the country it is now. The chapters in this book are organizedRead MoreLove and Hate in Jamestown Essay1657 Words   |  7 PagesDavid A. 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The London Companys founders believed that there were precious metals in America so they sent a group of settlers to Jamestown. The trip to the Americas was not a very easy one for these settlers. They had to overcome many obstacles just to get to the Americas. In 1619 the House of Burgesses was formed which markedRead MoreJamestown Colony Settlers1874 Words   |  8 Pagesmineral brought back to England were worthless as it was pyrite, that is, fool’s gold. Determining the effect the Jamestown colony had on the environment and on the Native American cultures of the Chesapeake Bay vicinity is a complex issue that must be examined from the perspective of both the Powhatan people and the English settlers. Prior to the establishment of Jamestown, approximately 15,000 natives inhabited the area around Chesapeake Bay, most of whom were ruled by Chief Powhatan. TheRead MoreEssay on The Jamestown Settlement2889 Words   |  12 PagesThe Jamestown Settlement A group of Europeans, headed by Bartholomew Gosnold, began planning a possible business venture that would send a group of colonists to what was already known as Virginia. Gosnold was apparently the driving force behind getting this operation in place. Gosnold was referred to as the first mover of this plantation by Captain John Smith.(Ward) Merchants from London, Bristol and Plymouth sponsored the voyage and persuaded King James to grant a charter and letters ofRead More John Smith in Jamestown Essay1197 Words   |  5 PagesJohn Smith in Jamestown The leadership strengths and weaknesses of John Smith evoked a profound effect on the Jamestown colony. The fact that Smith actually arrived in the colony as a common prisoner and was able to achieve the leadership role that he gained is amazing. His creativity and knowledge in certain areas actually saved the colonists from attack and starvation in the early days. Some of the rules he enforced as a leader were actually instrumental in saving the colony. His skill inRead MoreJamestown The Buried Truth By William M. Kelso1579 Words   |  7 PagesJamestown The Buried Truth, was an exciting book that unearthed the lost James Fort that was established in the early 17th century. It was told by the lead Archaeologist of the Jamestown Rediscovery Project, William M. Kelso, published by the University of Virginia Press in, 2006. Kelso tells the journey of this twelve year project of discovering Jamestown in preparation for the 400th anniversary back in 2007. Along the way they found the g raves of seventy people, artifacts, trash pits, armor, evidenceRead MoreEssay on Jamestown Vs. New England Colony1272 Words   |  6 PagesJamestown and the Massachusetts Bay Colony had many similarities and differences. Many of these differences were due to their physical location and climatic conditions. The success of both colonies can be contributed to strong leadership and the characteristics of the personalities of the settlers that inhabited each settlement. Many of the early problems in both settlements can be contributed to a lack of knowledge on the parts of the settlers along with attacks from neighboring Native American