Megacities in Asia Essay Example | Topics and Well Written Essays - 750 words

Megacities in Asia - Essay Example From the per capita income of mere $76 in 1970, the country has catapulted into a huge over $19,000 per capita income in almost 40 years with the total GDP nearing to a trillion dollars. Seoul being its largest city and commercial hub, the population in the city has exploded by over 500 percent since 1960. There has been a huge migration of people from rural parts to the urban area especially to Seoul. Since early 1960s, Seoul has become the major hub of the Korean economy and has transformed into a major megalopolis now. While Seoul constitutes only 0.61% of the country's area, it â€Å"houses about 84% of government bodies and institutions, 88% of Korea’s 30 largest companies, and 75% of the 20-most popular universities in the nation. More than 65% of all bank transactions, both savings and lending, take place in Seoul" (Jeon, 2005 p5).     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   No other city in the world perhaps takes so much economic burden as Seoul has taken for its nation . Population density in Seoul is so high that the current per person residential space availability is only 20 sq. m. The space availability is quite low when compared with large western cities in the developed world such as London, New York or Paris. Even Tokyo which is considered densely populated provides per person space to the tune of 55 sq. m. On per sq. km basis, population in Seoul stands at 23,908 that shows much higher density than Tokyo at 7,099 people per sq. km. Gini index measures income inequality among the citizens on the scale of 0.0 to 1.0 with 0.

Nursing Expertise Self-Report Scale Essay Example for Free

Nursing Expertise Self-Report Scale Essay I think that it is important to understand where you are in your nursing practice. After completing the Nursing Expertise Self-Report Scale, I realize that I still have a lot more experience to gain as a nurse. I believe that nurses must be life-long learners to stay current in the ever-changing field of healthcare. I have only been a nurse for two years. Before beginning the test, I thought that with my few years of experience, I would be a novice nurse. However, I am a competent nurse. According to Arnold and Boggs (2011) the competent nurse â€Å"views the clinical picture from a broader perspective and is more confident about his or her role in health care† (p. 127). I have been organized and able to manage my time successfully. I feel that I can consciously make decisions without direct supervision. I can assess the patient and look at all the variables before proceeding with care. I can think more long term now than I did in the beginning. I feel that in order to improve my communication skills in the healthcare setting, I have to continue to think more long-term. I need to stop being so task-oriented and start looking at the patient as a whole. Instead of doing something just because it’s ordered, I need to be diligent and make sure it is appropriate for my patient’s specific condition. I realize how important it is to be able to communicate with the physicians. We are with the patients much more than they are, and we are their eyes and ears. I feel that it is also vital to have good communication with the patients and their families. They depend on us to be honest in all that we do. When the patient trusts us, they will be more open with us. My facility does bedside shift report. I think this is important because it gives the oncoming nurse the chance to understand what the patient is going to need for the next 12 hours. It also gives the patient the opportunity to become involved in their care. As nurses, we are always communicating so it is  important to make sure that we do it correctly and efficiently. References Arnold, E., Boggs, K. U. (2011). Interpersonal Relationships: Professional Communication Skills for Nurses (6th ed.). Retrieved from The University of Phoenix eBook Collection database.

Exposing the Human Soul in Lord of the Flies Essays -- Lord Flies Essa

Exposing the Human Soul in Lord of the Flies      William Golding in his novel Lord of the Flies symbolically describes the degeneration of a civilized society in three stages. Embedded within this story of a group of young boys struggling to survive alone on a deserted island are insights to the capacity of evil within the human soul and how it can completely destroy society. After a plane crash that results in their inhabitation of the island, the boys establish a democratic society that thrives on order, necessity, and unity. Slowly, however, the peaceful society that they create shatters through a path of hatred, disrespect, murder, and the release of the true human soul.    Upon a desolate tropical island, the lost boys begin to organize themselves to gain a sense of stability, order, and brotherhood. They elect Ralph, the oldest boy at twelve years of age, as leader and use a conch found in the lagoon as a symbol of democracy and respect. Two other children, Jack, the head of a choir group, and Simon, a small but intellectual boy, accompany Ralph on an expedition to determine whether the land is truly an island. They find that it is indeed true, and compose a plan to light a fire on the beach to create smoke; their only hope of rescue. After they obtain the glasses of an intelligent and rather fat child called "Piggy," they make a fire using the sunlight and glass lenses. However, the fire spreads to the forest quickly and destroys the group's supply of firewood. The boys shrug this off as an accident and Ralph and Simon commence work on shelters.    They begin to build a society that contains rules and government. "'I agree with Ralph,' states Jack. 'We've got to have rules and obey them. After a... ...tegrate in the evil within themselves.    They start in peace and end in hatred and murder. With the exception of Ralph and Piggy, the boys completely abandon reason, civilization, and the thought of rescue. They fight the harmless "beast" that terrifies them, not knowing that something so much more fearful, deadly, and destructive lie within themselves. Being human, they have a capacity for evil inside of their soul that is immeasurable and can destroy the life of everyone around them, including their own. They never realize this and continue to break their "morals," which were simply superficial rules of society that were fed to them unwillingly. They act upon these morals despite their own thoughts and emotions. The latter is the definition of civilization. As it wears away layer after layer in this book, the true human soul is bared, naked and fearless.  Ã‚  

Abhyudaya Nagar

It has been over 54 years since MHADA developed Abhyudaya Nagar Housing Board Colony kalachowki , Parel-sewri Division. Spread over approximately 1,34,000 sq. mts. , this large complex houses 48 separate housing society buildings that are 3-4 storeyed consisting of 36 to 90 members each. Consisting mostly subsidized Industrial housing Scheme (S. I. H. S. ) buildings and also other structures within it such as BMC schools, Samaj Halls, encroachment areas both residential and non-residential. There are some dues pending from individual societies and members to MHADA as also from MHADA to BMC, the decision of which is pending with the government. Apart from owning this land, the conveyance by MHADA to the individual societies has not taken place, except from a few buildings Resident has fond memories of growing up in the colony. Shaheed Bhagat singh ground has, over the years been witness to sports tournaments and community festivals. All the individual societies have come together and form an Apex Body, a federation called MAHASANGH , which has been in existence since 2006-2007. Over the years, the roads and the drainage systems have outlived its relevance and have become outdated. Pockets of encroachment and unorganised markets have sprung up in and around the colony. Some buildings are on the verge of collapse and pose a serious threat to the families living in them. We conduct survey at Abhyudaya nagar and found out that Large amount of population is lower middle class, Maharashtrian families, Average monthly income per family is around Rs. 15000/-, Average no of working people in family is one and Average no of people living per house is six. The average current monthly expense per family is around Rs. 1000. People are paying Rs. 200 Maintenance to individual society and Rs. 150 to MHADA. Area of room is 180 sq. feet. It is one room kitchen so monthly electricity bill to individual room is around Rs. 600. Total Property tax to each society is Rs. 18000 that get divided between all rooms in building and that come to Rs. 20 there is no water tax because that include in Rs. 150 that members paying to MHADA so total goes to Rs. 970 per month. So for 15000 monthly incomes this amount is in favor to members in colony. MAHASNGH is thinking of redevelopment of colony and for that they have shortlisted 3 builders DB Reality, HDIL and DS. The redevelopment will take place under DCR 33(9) where in development of old buildings in the form of cluster by single developer would result in better planning , better infrastructure , better facilities being provided to the tenants and DCR33(5) it is a regulation by the government for the redevelopment of MHADA housing societies ,ESW,L. I. G,M. I. G and H. I. G. housing colonies. Re Development will be take place in 3 phases. Resident of phase 1 will be required to shift into transit accommodation for a period 2 years. However if some members wish for rent/compensation for the transit accommodation , in that case , rent will be paid as per the prevailing market rates at that time which shall be minimum Rs 10000 per month . 11 + 1 months’ rent shall be paid advance by developer. Als o residential members shall be given a 2 BHK flat of totally measuring 570 sq. t. carpet + maximum balcony area as approved by M. C. G. M. Therefore usable carpet area shall be 750 sq. ft. per house. All this looks very good but due to increase in area of living the monthly expense per family is also going to increase and we found out that after the redevelopment monthly expence will be approximately Rs. 7500. Due to tall buildings maintenance charge of lifts etc will be Rs 2500, Electricity charge also going to increase due to more numbers of rooms. Property tax will charge Rs 2800 per month and finally water tax of Rs. 500 need to pay to BMC this add up to around Rs. 7500/- per month. Which is definitely a huge cost for the families hoe earns 15000 per month. The another good option in front of Abhyudaya nagar is redevelopment through MHADA because MHADA is offering 484 Sq. ft. Area per flat because of that members need not to pay Property tax, maintenance and electricity charge will also get reduced and finally members will need to pay only Rs. 1500 per month

Assess the view that ethnic differences Essay

?An Ethnic minority background increases your chances of arrest and conviction, some people argue that police racism in itself results in higher suspicion against black people in general. According to official statistics there are significant ethnic differences in the likelihood of being involved in the criminal justice system. Black and Asians are overrepresented in the system. For example black people make up 2. 8% of the population, but 11% of the prison population. Contrastingly whites are underrepresented. However such statistics do not tell us whether members of one ethnic group are more likely than members of another ethnic group to commit an offence in the first place; they just tell us about involvement in the criminal justice system. For example differences in stop and search or arrest rates may be due to police racism, while differences in rates of imprisonment may be the result of courts handing down harsher sentences on minorities. There are other sources of statistics to reveal link of ethnicity and offending. Victim surveys ask individuals to say what crimes they have been victims of. We can get information on ethnicity and offending from surveys when we ask what ethnicity of the person who committed the crime against them. For example in the case of mugging blacks are overly represented among those indentified by victims as offenders. Victim surveys show much crime is intra-ethnic; it takes place within rather than between ethnic groups. For example the British crime survey (2007) found 90% of where the victim was white; at least one of the offenders was also white. However while victim surveys are useful in identifying ethnic patterns of offending, they have several limitations. They rely on a victim’s memory of events. Ben Bowling and Coretta Phillips (2002) found whites may over identify blacks, saying the offender was black even when not sure. They only cover personal crimes, which make up 20% of all crimes. They exclude under 16s; minority ethnic groups contain a higher proportion of young people. They exclude crimes by big business; thus tell us nothing of ethnicity of white collar criminals. Thus victim surveys only tell us about the ethnicity of a small proportion of offenders, which may not be representative of offenders in general. Self report studies ask individuals to disclose their own dishonest and violent behaviour. Graham and Bowling (1995) found that blacks and whites had similar rates of offending, while Indians, Pakistanis and Bangladeshis had lower rates. Similarly Sharp and Budd (2005) note that the 2003 offending, crime and justice survey of 12,000 people found whites and mixed ethnic origin groups were more likely than blacks and Asians to say they had committed offences. The Home Office have conducted nine self report studies on drugs since the early 1990s, all with similar findings. Sharp and Budd (2005) found 27% of mixed ethnicity individuals said they had used drugs in the last year, compared to 16% of blacks and whites, and 5% of Asians. Use of class a drugs, such as heroin or cocaine was 3 times higher among whites than blacks and Asians. The findings of self report studies challenge stereotypes of blacks more likely than whites to offend, though they support the widely held view Asians are less likely to offend, however self report studies have their limitations in relation to ethnicity and offending. Overall the evidence of ethnicity and offending is inconsistent. For example while official statistics and victim surveys point to the likelihood of higher rates of offending by blacks; this is generally not the results of self report studies. There are ethnic differences at each stage of the criminal justice process. To explain them we need to look at main stages of the process that an individual may go through, possibly culminating in a custodial sentence. Phillips and Bowling (2007) argue since the 70s there have been many allegations of oppressive policing of minorities, including stop and search, deaths in custody, police violence and failure to respond effectively to racist violence. Minorities are more likely to be stopped and searched by police. Statistics show Asians were three times more likely to be searched under this act. Its thus unsurprising minorities are less likely to think police acted politely when stopped, or think they were stopped fairly. Phillips and Bowling (2007) argue these communities feel over policed and over protected and have limited faith in the police. There are three possible reasons for the disproportionate use of stop and search against minorities. Police racism; the Macpherson Report (1999) on the police investigation of the racist murder of black teenager Stephen Lawrence concluded there was institutional racism in the Metropolitan police. Other have found deeply ingrained racist attitudes among individual officers. For example Phillips and Bowling point out that many officers hold negative stereotypes about ethnic minorities as criminals, leading to deliberate targeting for stop and search. Such stereotypes are endorsed and upheld by the canteen culture of rank and file officers. Ethnic differences in offending; an alternative explanation is that the disproportionality in stop and searches simply reflects ethnic differences in levels of offending. However it’s useful to distinguish between low discretion and high discretion stops. In low discretion stops police act on relevant information about a specific offence, for example a victim’s description of the offender. In high discretion stops police act without specific intelligence. It is in these stops police can use stereotypes that disproportionality and discrimination are more likely. Demographic factors; ethnic minorities are over represented in the population groups who are most likely to be stopped such as the young, the unemployed, manual workers and urban dwellers. These groups are all more likely to be stopped, regardless of their ethnicity, but they are also groups who have a higher proportion of ethnic minorities in them, so minorities get stopped more. Figures in England and Wales show that in 2006/07, the arrest rates for blacks was 3. 6 times higher than for whites. Contrastingly once arrested blacks and Asians were less likely to receive a police caution. One reason for this may be more likely to deny the offence and likely to exercise their right to legal advice. However not admitting the offence means they cannot be let off with a caution and are more likely to be charged instead. The crown prosecution service is the body responsible for deciding whether a case brought by the police should be prosecuted in court. In doing so CPS must decide whether there is a realistic prospect of conviction and whether the prosecution is in the public’s interest. Studies suggest the CPS is more likely to drop cases against minorities. Bowling and Phillips (2002) argue this may be because the evidence presented to the CPS by the police is often weaker and based on stereotyping of ethnic minorities as criminals. When cases do go ahead minorities are more likely to elect trial before a jury in the Crown Court rather than the magistrates court, perhaps due to mistrust of magistrates impartiality. However crown courts can impose more severe sentences if convicted. Thus is interesting to note minorities are less likely to be found guilty. This suggests discrimination, in that the police and CPS may be bringing weaker or less serious cases against ethnic minorities that are thrown out by the courts. In 2006/7 custodial sentences were given to a greater proportion of black offenders (68%) than white (55%) or Asian offenders (59%), whereas whites and Asians were more likely than blacks to receive community sentences. This may be due to differences in seriousness of the offences or defendants previous convictions. However a study of 5 crown courts by roger Hood (1992) found even when such factors were taken into account, black men were 5% more likely to receive a custodial sentence, and were given sentences of an average of 3 months longer than whites. Another reason for harsher sentences id pre sentence reports (PRs) written by probation officers. A PRs is intended as a risk assessment to assist magistrates in deciding on the appropriate sentence for a given offender. However Hudson and Bramhall (2005) argue that PRs allow for unwitting discrimination. They found reports on Asian offenders were less comprehensive and suggested that they were less remorseful than white offenders. They place this bias in the context of demonising Muslims in the wake of 9/11 attacks. In 2007, one quarter of the male prison population was minorities. Blacks were five times more likely to be in prison than whites. Black and Asians were more likely to be serving longer sentences. Within the total prison population all minorities had a higher than average proportion of prisoners on remand. This is because minorities are less likely to be granted bail whilst awaiting trial. There are similar patterns in other countries, for example in USA two fifths of prison population is black. There was large scale migration from the Caribbean and Indian subcontinent in the 50s, at this time it was agreed minorities had lower crime rates. However by the 70s there was conflict between blacks and the police meaning â€Å"black criminality† became more of a problem. Contrastingly by the 90s Asian crime also became viewed as a problem. Events e. g. 9/11 cemented the idea that Asians were a threat to public order. There are two main explanations for ethnic differences in crime; left realism and neo-Marxism. Left realists Lea and Young (1993) argue ethnic differences in statistics reflect real differences in the levels of offending by different ethnic groups. Left realists see crime the product of relative deprivation, subculture and marginalisation. They argue racism had led to economic exclusion of ethnic minorities who face higher unemployment, poverty and poor housing. At the same time the Medias emphasis on consumerism promotes a sense of relative deprivation by setting materialistic goals that many minorities are unable to reach by legitimate means. One response is formation of delinquent subcultures, especially by young unemployed blacks. It produces higher utilitarian crime to cope with relative deprivation. Furthermore as these groups are marginalised and have no groups to represent their interests their frustration is liable to produce non utilitarian crime such as rioting. Lea and Young acknowledge police often act in racist ways and results in unjustified criminalisation of some members of minorities. However they don’t believe discriminatory policing fully explains the statistics. For example over 90% of crimes known to the police are reported by the public rather than discovered themselves. Under these circumstances even if police act discriminatory it’s unlikely it can account for ethnic differences in statistics. Similarly Lea and Young argue we cannot explain differences in minorities in terms of police racism. For example blacks are more criminalised than Asians. The police would have to be selective in their racism for racism to cause these differences. Lea and Young thus conclude that the statistics represent real differences in levels of offending between ethnic groups and these are caused by real differences in levels of relative deprivation and marginalisation. However Lea and Young can be criticised for their views on the role of police racism. For example arrest rates may be lower for Asians because police stereotype them differently. Stereotypes may have changed since 9/11, explaining rising criminalisation of this group. While left realists see official statistics reflecting real differences in offending between ethnic groups, other sociologists have argued differences in statistics do not reflect reality. These differences are the outcome of a process of social construction that stereotypes ethnic minorities as inherently more criminal than the majority of the population. The work of neo Marxists Paul Gilroy (1982) and Stuart Hall (1979) illustrates this view. Gilroy argues the idea of black criminality is a myth created by racist stereotypes of African Caribbean’s and Asians. In reality these groups are no more criminal than any other. However as a result of the police and criminal justice system acting on these racist stereotypes, ethnic minorities came to be criminalised and thus to appear in greater numbers in official statistics. Gilroy argues ethnic minority crime can be seen as a form of political resistance against a racist society, and this struggle has roots in earlier struggle against British imperialism. Gilroy holds a similar view to that of critical criminology which argues working class crime is a political act against capitalism. Most blacks and Asians in the UK originated from former colonies where their anti imperialist struggles taught them how to resist oppression, for example through riots and demonstrations. When they found themselves facing racism in Britain they adopted the same form of struggles to defend themselves, but their political struggle was criminalised by the British state. However Lea, Young and Gilroy are criticised on several grounds. First generation immigrants were very law abiding, so it’s unlikely they passed their anti colonialist struggle onto their children. Most crime is interethnic, criminals and victims usually have similar ethnic backgrounds, so it can’t be seen as anti colonial struggle against racism. Lea and Young argue Gilroy romanticises street crime as revolutionary. Asian crime rates are similar to or lower than whites. If Gilroy were right then the police are only racist towards black and not Asians, which seems unlikely. Stuart Hall et al adopt a neo Marxist perspective. They argue the 70s saw a moral panic over black muggers that served the interests of capitalism. Hall et all argues the ruling class can normally rule the subordinate classes through consent. However in times of crisis this becomes more difficult. In the early 70s British capitalism faced a crisis. High inflation and rising unemployment provoked widespread industrial unrest and strikes. When opposition to capitalism was growing the ruling class may need to use force to keep control. However the use of force needs to be legitimated or provoke more resistance. The 70s also saw a media driven panic of the growth of mugging. In reality mugging was a new name for street robbery and Hall et al suggest there was no significant increase of this crime at the time. Mugging was soon to be associated by the media, police and politicians with black youth. Hall et al argues that the emergence of the moral panic about mugging as a specifically black crime at the same time as crisis of capitalism was no coincidence; the moral panic and crisis were linked. The myth of the black mugger served as a scapegoat to distract attention from the true cause of problems of unemployment, namely the crisis of capitalism. The black mugger symbolised disintegration of social order. By presenting black youth as a threat to the fabric of society the moral panic served to divide the working class on racial grounds and weaken opposition to capitalism as well as winning popular consent to authoritarian forms of rule to suppress opposition. However Hall et al do not argue that black crime was solely a product of media and police labelling. The crisis of capitalism was increasingly marginalising black youth through unemployment and drove them to a lifestyle of hustling and petty crime to survive. However Hall et al have been criticised on several grounds. Downes and Rock (2003) argue that Hall et al are inconsistent in claiming that black street crime was not rising, but also that it was rising because of unemployment. They do not show how a capitalist crisis led to a moral panic, nor do they provide evidence that the public were in fact panicking or blaming crime on blacks. Left realists argue inner city residents fears about mugging are not panicky but realistic. Until recently the focus of the ethnicity and crime debate was largely about the over representation of blacks in the criminal justice system. However recently sociologists have studied racist victimisation of ethnic minorities. Racist victimisation occurs when an individual is selected as a target because of their race, gender or religion. Racist victimisation is nothing new, but brought into public view with the racist murder of Stephen Lawrence in 1993 and the subsequent Macpherson inquiry into the police investigation. Information of victimisation comes from two main sources; the British crime survey and police recorded statistics. These generally cover racist incidents, any incident perceived to be racist by the victim or another person. They also cover racially or religiously aggravated offences where the offender is motivated by hostility towards members of a racial or religious group. The police recorded 60,000 racist incidents in England and Wales in 2006/7, mostly damage to property and verbal harassment. However most incidents go unreported; the British crime survey estimates there were 184,000 racially motivated incidents in 2006/7. The police recorded 42,600 racially or religiously aggravated offences on 06/7, mostly harassment. 10,600 people were prosecuted or cautioned for racially aggravated offences in 2006. The risk of being a victim of any sort of crime varies by ethnic group. The 2006/7 British crime survey shows people of mixed ethnic background had a higher risk of becoming a victim of crime than blacks, Asians or whites. The differences may be partly the result of factors other than ethnicity. For example for violent crime factors such as being young, male and unemployed are strongly linked to victimisation. Ethnic groups with a high proportion of young males are thus likely to have higher rates of victimisation. However some of these factors such as unemployment are themselves partly due to discrimination while the statistics record the instances of victimisation they don’t capture the victim’s experience of it. As Sampson and Phillips (1992) note racist victimisation tends to be over time with repeated minor instances of abuse with periodic physical violence. The resulting long term psychological impact needs to be added to the physical injury and damage to property caused by offenders. Members of minority ethnic communities have often been active in responding to victimisation. Responses range from situational crime prevention measures such as fireproof doors to organised self defence campaigns. Such responses need to be understood in the context of accusations of under protection by the police who often ignore the racist dimension in victimisation and fail to investigate incidents properly. For example the Macpherson enquiry (1999) concluded the police investigation into the death of black teenager Stephen Lawrence was marred by incompetence, institutional racism and failure of leadership by senior officers. Others have found deeply ingrained racist attitudes among individual officers.

Brittle Stars - Ophiuroidea - The Animal Encyclopedia

Brittle Stars - Ophiuroidea - The Animal Encyclopedia Brittle stars (Ophiuroidea) are a group of echinoderms that resemble starfish. There are about 1500 species of brittle stars alive today and most species inhabit marine habitats with depths greater than 1500 feet. There are a few species of shallow water brittle stars. These species live in the sand or mud just below the low tide mark. They often live amongst coral and sponges as well. Brittle stars inhabit all the worlds oceans and live in a variety of climate regions including tropical, temperate and polar waters. Brittle stars are subdivided into two basic groups, the brittle stars (Ophiurida) and the basket stars (Euryalida). Brittle stars have a star shaped body. Like many echinoderms, they exhibit pentaradial symmetry, a 5-sided radial symetry. Brittle stars have five arms that join together at a central body disk. The arms are clearly delineated from the central body disk, and in this way brittle stars can be distinguished from starfish (starfish arms blend with the central body disk such that it is not easy to delineate where the arm ends and the central body disk begins). Brittle stars move using a water vascular system and tube feet. Their arms can move side to side but not up and down (if they are bent up or down they break, hence the name brittle star). Their arms are extremely flexible from side to side and enable them to move through the water and along substrate surfaces. When they move, they do so in a straight line, with one arm serving as the forward directing point and other arms pushing the body along that path. Brittle stars and basket stars both have long flexible arms. These arms are supported by calcium carbonate plates (also known as vertebral ossicles). The ossicles are encased in soft tissue and jointed plates that run the length of the arm. Brittle stars have a nervous system that consists of a nerve ring and that encircles their central body disk. Nerves run down each arm. Brittle stars, like all echinoderms, lack a brain. The have no eyes and their only developed senses are chemosensory (they can detect chemicals in the water) and touch. Brittle stars undergo respiration using bursae, sacks that enable gas exchange as well as excretion. These sacs are located on the bottom of the central body disk. Cilia within the sacs direct water flow so that oxygen can be absorbed from the water and waste flushed from the body. Brittle stars have a mouth that has five jaw-like structures around it. The mouth opening is also used to expel waste. An esophagus and stomach connect to the mouth opening. Brittle stars feed on organic material on the sea floor (they are primarily detritivores or scavengers although some species occasionally feed on small invertebrate prey). Basket stars feed on plankton and bacteria they catch by suspension feeding. Most species of brittle stars have separate sexes. A few species are either hermaphroditic or protandric. In many species, larvae develop inside the body of the parent. When an arm is lost, brittle stars often regenerate the lost limb. If a predator catches a brittle star by its arm, it loses the arm as a means of escape. Brittle stars diverged from other echinoderms about 500 million years ago, during the Early Ordovician. Brittle stars are most closely related to sea urchins and sea cucumbers. Details about the evolutionary relationship of brittle star to other echinoderms are not clear. Brittle stars reach sexual maturity at about 2 years of age and become full grown by 3 or 4 years of age. Their life span is generally about 5 years. Classification: Animals Invertebrates Echinoderms Brittle Stars

Management Budgeting Essay

Management Budgeting Essay Management Budgeting Essay 1. Budgeting What is the objective of the organization? 2. Advantages of Budgeting Compels planning Promotes coordination and communication (need to coordinate with each other, departments, to create budget. Need to focus on one goal.) Provides performance criteria (that you need to achieve) 3. Knight Company has found that 30% What’s your expectation? Sale’s budget How much cash do I have during certain month? 4. Budget development Who is going to be responsible for the budget? Everyone in the org is somewhat responsible for the budget as they would be involved in the day-to-day activities one way or another. 5. Master Budget What’s organization goals? 6. Budgeting Styles 7. Budget Fames - Managers have been known to play †¦ in which they attempt to manipulate info and targets to achieve as high as bonus as possible Stretch targets 8. Standard Costs 9. Managing by Exception: Cost variance analysis enables managers to focus attention on items Should you look at negative variance or? Both are important, over-budget and under-budget Look at unfavorable items that stick out, but should look at favorable items as well b/c you might overlook something that you could improve. Break down to price and quantity Need to figure out both what went right and wrong Cost Variances 10. Investigating causes 11. Direct Cost Variance Analysis Actual cost is bigger than original budget so it’s unfavorable. The difference between Flexible Budget Cost and Original Budget is the Units, so it’s called Volume variance Astor Company $3,000 under-budgeted 12. 13. What is more important? A. Labor efficiency B. Labor effectiveness (focus on customer – less errors, reject rate) Focus on Effectiveness first, then efficiency, but need to have a good combination of both efficiency and effectiveness. No point producing a lot of goods but many defects. 14. Elimination of Direct Labor Variance Reporting Continue to monitor is better 15. Take home message Traditional budgeting and std cost systems can play a useful role. It’s important to recognize the limitations and develop improved systems. Need to use a combination of it. 16. (2nd PPT) 1. Costs/Limitations of Decentralization 2. Should plant managers be evaluated as cost centers or profit centers? - Plant manager should be evaluated for cost centers Sales is related to effectiveness - However, if their delivery influence sales, then they would also be evaluated for profit centers 3. Survey of Chief Financial Officers - Plants pursuing cost leadership strategy are more likely to be cost center 4. †¦ 5. Non-Financial Performance Measures - Customer satisfaction will be affected before the impact of managerial actions is observed in sales revenue or profit. - Operating measures such as customer waiting time provide immediate

Sturmgewehr 44 Assault Rifle - World War II Weaponry

Sturmgewehr 44 Assault Rifle - World War II Weaponry The Sturmgewehr 44 was the first assault rifle to see deployment on a large scale. Developed by Nazi Germany, it was introduced in 1943 and first saw service on the Eastern Front. Though far from perfect, the StG44 proved a versatile weapon for German forces. Specifications Cartridge: 7.92 x 33mm KurzCapacity: 30 roundsMuzzle Velocity: 2,247 ft./sec.Effective Range: 325 yds.Weight: Approx. 11.5 lbs.Length: 37 in.Barrel Length: 16.5 in.Sights: Adjustable sights - Rear: V-notch, Front: hooded postAction: Gas-operated, tilting boltNumber Built: 425,977 Design Development At the beginning of World War II, German forces were equipped bolt-action rifles such as the Karabiner 98k, and a variety of light and medium machine guns. Problems soon arose as the standard rifles proved too large and unwieldy for use by mechanized troops. As a result, the Wehrmacht issued several smaller submachine guns, such as the MP40, to augment those weapons in the field. While these were easier to handle and increased the individual firepower of each soldier, they had a limited range and were inaccurate beyond 110 yards. While these issues existed, they were not pressing until the 1941 invasion of the Soviet Union. Encountering increasing numbers of Soviet troops equipped with semi-automatic rifles like the Tokarev SVT-38 and SVT-40, as well as the PPSh-41 submachine gun, German infantry officers began to reassess their weapons needs. While development progressed on the Gewehr 41 series of semi-automatic rifles, they proved problematic in the field and German industry was not capable of producing them in the numbers needed. Efforts were made to fill the void with light machine guns, however, the recoil of the 7.92 mm Mauser round limited accuracy during automatic fire. The solution to this issue was the creation of an intermediate round that was more powerful than pistol ammunition, but less than a rifle round. While work on such a round had been ongoing since the mid-1930s, the Wehrmacht has previously rejected it adoption. Re-examining the project, the army selected the Polte 7.92 x 33mm Kurzpatrone and began soliciting weapon designs for the ammunition. Issued under the designation Maschinenkarabiner 1942 (MKb 42), development contracts were issued to Haenel and Walther. Both companies responded with gas-operated prototypes that were capable of either semi-automatic or fully-automatic fire. In testing, the Hugo Schmeisser-designed Haenel MKb 42(H) out-performed the Walther and was selected by the Wehrmacht with some minor changes. A short production run of the MKb 42(H) was field tested in November 1942 and received strong recommendations from German troops. Moving forward, 11,833 MKb 42(H)s were produced for field trials in late 1942 and early 1943. Assessing the data from these trials, it was determined that the weapon would perform better with a hammer firing system operating from a closed bolt, rather than the open bolt, striker system initially designed by Haenel. As work moved forward to incorporate this new firing system, development temporarily came to halt when Hitler suspended all new rifle programs due to administrative infighting within the Third Reich. To keep the MKb 42(H) alive, it was re-designated Maschinenpistole 43 (MP43) and billed as an upgrade to existing submachine guns. This deception was eventually discovered by Hitler, who again had the program halted. In March 1943, he permitted it to recommence for evaluation purposes only. Running for six months, the evaluation produced positive results and Hitler allowed the MP43 program to continue. In April 1944, he ordered it redesignated MP44. Three months later, when Hitler consulted his commanders regarding the Eastern Front he was told that the men needed more of the new rifle. Shortly thereafter, Hitler was given the opportunity to test fire the MP44. Highly impressed, he dubbed it the Sturmgewehr, meaning storm rifle. Seeking to enhance the propaganda value of the new weapon, Hitler ordered it re-designated StG44 (Assault Rifle, Model 1944), giving the rifle its own class. Production soon began with the first batches of the new rifle being shipped to troops on the Eastern Front. A total of 425,977 StG44s were produced by the end of the war and work had commenced on a follow-on rifle, the StG45. Among the attachments available for the StG44 was the Krummlauf, a bent barrel that permitted firing around corners. These were most commonly made with 30Â ° and 45Â ° bends. Operational History Arriving on the Eastern Front, the StG44 was used to counter Soviet troops equipped with the PPS and PPSh-41 submachine guns. While the StG44 had a shorter range than the Karabiner 98k rifle, it was more effective at close quarters and could out-range both Soviet weapons. Though the default setting on the StG44 was semi-automatic, it was surprisingly accurate in full-automatic as it possessed a relatively slow rate of fire. In use on both fronts by wars end, the StG44 also proved effective at providing covering fire in place of light machine guns. The worlds first true assault rifle, the StG44 arrived too late to significantly affect the outcome of the war, but it gave birth to an entire class of infantry weapons that include famous names such as the AK-47 and the M16. After World War II, the StG44 was retained for use by the East German Nationale Volksarmee (Peoples Army) until it was replaced by the AK-47. The East German Volkspolizei utilized the weapon through 1962. In addition, the Soviet Union exported captured StG44s to its client states including Czechoslovakia and Yugoslavia, as well as supplied the rifle to friendly guerrilla and insurgent groups. In the latter case, the StG44 has equipped elements of the Palestine Liberation Organization and Hezbollah. American forces have also confiscated StG44s from militia units in Iraq. Selected Sources World Guns: Sturmgewehr

Contemporary Issues in HR Service Delivery Essay

Contemporary Issues in HR Service Delivery - Essay Example Most recent articles have argued that HR management can be a critical source of competitive advantage if it becomes strategic. The paper explores the strategic function of HR and the core practices and outlines outcomes of HR practices. Ulrich’s model avails new opportunities to HR function as the need for a more strategic and business-linked is evident. This emanates from the fact that corporations are experiencing dramatic changes that manifest significant implications based on how critical human resources are to their performance. Several studies have explored the capability for the HR function to be a strategic partner and established that it possesses a critical value-adding function. HR function should become strategically proactive and goes beyond mere administrative expertise. HR function should be an expert in strategic business partnering, employee advocacy, and change management (Robinson and Robinson 2008, p.203). A well structured strategic business partner role combined with an effective delivery of operational HR functions can aid in transforming of the HR function. Human Resource as a discipline has manifested considerable changes within the last two decades with phrases such as â€Å"business partner† becoming common. Given the present turbulent nature of the business world and the resultant demands on human capital, the strategic business partner role can deliver value to organizations (Caldwell 2001, p.39). The establishment of strategic business role emanates from a combination of possessing skills and knowledge within the arena of Human Resources, organization development, and partnership. Nevertheless, once the competence profile is established, it is also critical to comprehend the usual tensions as the organization moves from their present HR state to the utilization of a strategic business model (Price 2007, p.55). The strategic business partner (SBP) concept should be structured around availing human capital

A common Misunderstanding of systems in airplanes Essay

A common Misunderstanding of systems in airplanes - Essay Example Nevertheless, the flight data recorders have been designed to withstand substantial hardships, high temperatures, and even violence such as one that occurs on impact of a plane crash. At most times, the boxes can withstand this and still be useful with regard to providing essential data to investigators. In spite of this, people should understand that at extreme temperatures that may be caused by aviation fuel fires, the boxes could be destroyed. In most instances, this damage is viewed from the point of recoverable data. The fires may destroy the data inside the data recorders making it unreadable. At such an instance, the black box was destroyed. Such a misunderstanding can be avoided in the future by educating people. If the people have prior information concerning the characteristics and behavior of a black box at certain circumstances, they would stop expecting too much out of the black box. There are usually two black boxes on commercial airplanes and their color is

Asbestos Research Paper Example | Topics and Well Written Essays - 1250 words

Asbestos - Research Paper Example Previously, people did not know the risk associated with asbestos and began to use asbestos in a wide range of activities. With the due passage of time and extensive research by researchers, it was found that asbestos were responsible for a considerable proportion of health risk attached with people. People are both directly and indirectly affected by asbestos. People are directly affected by asbestos through inhalation of considerable amount of asbestos by people in their working environment. Asbestos fibers when exposed to air causes air pollution which indirectly affects people. Direct contact with person who inhaled asbestos can also affect the health of people. It was revealed that exposure to asbestos caused a number of health diseases. A few of them were manageable and some were fatal. Asbestos particles which are released into the air are inhaled by humans by breathing or through a membrane called mesothelium. The inhalation of these fibers can make cells more cancer prone. E arlier mainly the mining workers were exposed to asbestos and affected by it, but due to the wide acceptance of asbestos in industries, schools and housing, the number of people affected by asbestos has increased. The consequences of asbestos inhalation are usually associated with the amount of asbestos the person is exposed to, how often the person is exposed and the tenure of exposure. The main effects can result in asbestosis, pleural mesothelioma or lung cancer (Asbestos, 2010). With the increase in awareness of health diseases associated with asbestos, continuous efforts have been made to minimize its impact on human health. In 1970, the Congress in US passed the Occupational Safety and Health Act with a view to protect workers from occupational hazards. EPA also monitors the exposure of asbestos through its regulations which is known as National Emission Standards for Hazardous Air Pollutants. This regulation

Multi-user database Essay Example | Topics and Well Written Essays - 250 words

Multi-user database - Essay Example In addition, the concurrency control is significant for the reason that the concurrent execution of multi-user database transactions those are performed in a collective database arrangement can provide basis for some of the reliability and integrity issues. In this regard, for the proper establishment of the concurrency control the method of the locking is used that involves the assurance regarding private utilization of a data item to a database operation. Normally, let if database transaction A1 holds a lock on a database data item, after that another operation A2 does not have right to use that data item (WordPress, 2010), (Wikia, 201) and (Hoffer, Prescott, & McFadden, 2007). In case of the transaction management we need to ensure that multi-user database transactions or operations are clear, means that every transaction should have preserved database integrity all through multiple users’s operations trying to access the databases. In addition, transactions have to be as w ell divided into subordinate-transactions; since every subordinate-transaction can affect the single database system.

Re-Thinking Marxs History Theory Essay Example | Topics and Well Written Essays - 500 words

Re-Thinking Marxs History Theory - Essay Example From this study it is clear that  both accounts hold one thing; that social classes are responsible for changes in human history. He also notes that conflict of contradiction is the root of historical change, which is the case in both propositions. In his explanations, there is a striking acceptance that humans are different from other animals because apart from adjusting to their environments, they establish constant relationships with them. According to both accounts, men are in constant bids to transform themselves through production and only do so while associating with others. Such relationships as the ones established between people and their environments become manifest in human relationships.  This study stresses that  there is some form of variation between the two theories, which emanates from the idea of self-consciousness. As much as there is an acknowledgement of the effect of social class, The German Ideology considers production as being the main cause of histori cal transformations. Marx still considers contradictions as the cause of history, but in a different format from the 18th Brumaire. According to German Ideology, true socialism evolved from the continued conflicts within the capitalist economies such as those of France. At that time, France was more economically advanced than Germany, his home country. In the same, Marx considered that all forms of conciseness, which is the basis of revolution, lies in the identity of social class.

Multi-user database Essay Example | Topics and Well Written Essays - 250 words

Multi-user database - Essay Example In addition, the concurrency control is significant for the reason that the concurrent execution of multi-user database transactions those are performed in a collective database arrangement can provide basis for some of the reliability and integrity issues. In this regard, for the proper establishment of the concurrency control the method of the locking is used that involves the assurance regarding private utilization of a data item to a database operation. Normally, let if database transaction A1 holds a lock on a database data item, after that another operation A2 does not have right to use that data item (WordPress, 2010), (Wikia, 201) and (Hoffer, Prescott, & McFadden, 2007). In case of the transaction management we need to ensure that multi-user database transactions or operations are clear, means that every transaction should have preserved database integrity all through multiple users’s operations trying to access the databases. In addition, transactions have to be as w ell divided into subordinate-transactions; since every subordinate-transaction can affect the single database system.

The Importance Of Free Will In Regards To Morality Research Paper

The Importance Of Free Will In Regards To Morality - Research Paper Example Alex commits different crimes from mugging, breaking into stores to raping of minors. Finally, Alex is arrested during a break into an old woman’s mansion, taken to court and sentenced to fourteen years in prison. The climate environment does not suit Alex due to his violent ways and later on after befriending some prisoners, they beat up a cellmate to death. Alex finds himself in as participant in a reform treatment that utilizes Ludovico’s technique that had been under assessment (Burgess 285). Alex is put under the process of reform treatment that proves to be a bad ordeal for him after which he gets released into the society. Later, Alex continues with his old violent ways however, this time with a new gang. Finally, Alex agrees to transform after an encounter with an old comrade and his wife. In theoretical context, a typical human being has to possess the ability to choose what he or she wants to do. The ability to choose encompasses the choice between the good an d the evil that has more orientation on one’s own morality. In cases where a person cannot choose what they prefer or want on a certain matter, then they are no better than any other animal that has no ability to choose that is they cannot be considered equal human beings. The author of the novel represents the significance or importance of having a moral choice on a particular subject. The author emphasizes the importance of having a personal freewill while resolving a certain matter since one has the capacity to transform his or her own life and even become a righteous human being. In the case of Alex, the same ideology applies and finally brings him into a transformed human being with certain expectations in life. The expression of Alex’s disappointment in the dysfunctional family can be considered as one of the factors that contribute to Alex’s engagement in crime (Skjorestad 9). However, having the freewill to choose the right and wrong, he finally manages to overcome the aguish and disappointment since he finally realizes that he has for all this time causing self-destruction through engagement in crime and other undesirable behavior. The novel strengthens the point that persons who make bad choice for themselves are far much superior to the person who is forced into doing something good by another person. In the novel, the necessity of having freewill for all humans was voiced by two people these are F. Alexander and the chaplain in the prison (Newman 7). Freewill has been argued by different people including the author to be necessary for the maintenance of humanity both at individual and societal levels. In the novel, Alex has the chance to point out that revolutions can only be managed or built on freewill. However, freewill in the case of Alex violates certain aspects since the actions of Alex harms other people (Newman 7). The author agrees with the fact that Alex’s deeds do indeed cause harm to others and presents the m ain question in the novel that is whether the society should nurture the harmful freewill (Sandy 67). The author continues to argue out that the harmful free will should be nurtured or allowed since the choice of doing well is genuine therefore cannot be forced (Burgess 282). The author continues and gives the evidence in the instance where being good is forced into Alex through the ordeal presented by the Ludovico’

Comparing For Profit and Non for Profit Colleges Essay Example for Free

Comparing For Profit and Non for Profit Colleges Essay Colleges and university have slowly become one of the stepping stones into the working world today. People go to colleges for higher education with the intention of earning degrees in which they can use in their respective fields. Some example degrees that people pursue are Medical, Law, Business, Accounting, and Science Degrees. Through the years the idea of college was that it was optional and it was a door for better life and job. However in the modern times, it become a necessity. It all started when the colleges once single- gender institutions target specific students in their respective demographics. Today, the college market has now been divided into two major categories: Not-for-Profit Colleges and For-Profit colleges. Not-For-Profit Colleges are institutions that are interested in serving the students needs by providing necessary education to the student. The Not-For-Profit organization are tax exempt and have a board of trustees that makes decisions. For-Profit Colleges are run like a business in which their goal is to generate income for their owners and shareholders. There are no board of trustees at For-Profit College and the owner and shareholders control the decision on which is best for the institution. Although the objective for both Not-for-Profit Colleges and For-Profit College is to provide their students an education in which they can use for their future, both institution have great differences in which their organizations are run. Although the primary objective For-Profit colleges is to provide an education, they are merely a business in which their goal is to earn a profit. Like any business, the For-Profit Colleges can be setup as a sole proprietorship, partnership, or even a subsidiary of a larger company. The For-Profit College can also be setup as a corporation that have stocks traded on the stock markets. They will try to bring earnings and a return on investment for all their shareholders and investors. They can have great flexibility because at the end of the day, the goal for the For-Profit College is to make money and only that. The instructors that are hired at For-Profit Colleges usually have a very different approach to their teaching compared to Non-For-Profit Colleges. Usually they are merely there to carry out the lesson plans in which was designed by the institution. Majority of the lesson plan given to each student is standard which means the instructors do not have the liberty to create their own curriculum or lesson plans. This is also due to the purpose of the education given is to assist the student in getting specific jobs with specific job functions. The courses at the For-Profit college is to help the students get better jobs in the market while the courses at Not-For-Profit College intend to allow the student learn and grow within their respective fields. Students that enter For-Profit colleges already have a plan in terms of type of jobs they would like to pursue and they enroll in the necessary courses while some students at Not-For-Profit College have no idea which career that they would like to pursue. Not-For-Profit college help you learn and gain the knowledge in the field that youre interested in while For-Profit colleges prepare you for the specific job that you want to do. The admission process for For-Profit schools are not as selective as the one in Not-For-Profit College. There isnt much prior evaluation of the student since their main goal is to make a profit. They tend to be more flexible in terms of their requirements and appeal to students of all ages and races. Modern day classes can be taken online and at more convenient times such as nights and weekends to accommodate students that work full time. Online has also been the new trend because of the lower overhead costs for the For-Profit institution. For-Profit institutions tend to not have a campus like the Not-For-Profit colleges do. For-Profit colleges classes is usually at their own building or leased space. There isnt any services such as on-campus food or housing that is available to the students at For-Profit institutions. The college provides students with the education that they need for their desire jobs rather than a college experience that a Not-For-Profit college can provide. For Profit institutions conduct their accounting the same as any regular business would do. Their main goal is to make a profit just like all businesses would do. For-Profit institutions must comply with the Federal Accounting Standard Board. The tuitions are recorded as revenue while the expenses include leases, staff, and maintenance expenses. For-Profit colleges budget system must include tools to forecast budgets, manage variance and generate financial reports. The budget forecast is designed to estimate revenue and expenses to its income center, administrative cost structure, and its academic schedule. The income center budget includes enrollments, revenue, and expenses by academic period. Administrative expenses include administrative costs per student and personnel pay ranges. The budget should also include financial report to show if the institution is profitable. Statements such as cash flow statements, net income, and balance sheet should all be included. The budget must also be flexible enough in case that their projections arent accurate. They should be easily accessible so that managers can routinely check if their performance is above, below, or even on target. To determine if the institution is on track with its budget and strategic plans, they would measure their six categories in their budget to get a better picture of the institutions performance. They are new students, enrollment, cost performance, revenue, net income, and cash flow. This way they would also be able to measure the efficiency of their institution also. The goal for Not-For-Profit Colleges is to provide students with higher education and help them advance in a particular field. Not-For-Profit Colleges are traditional college such as community colleges, state universities, and liberal arts colleges. These institutions gain funding to provide their services from the government subsidy, tuition fees, and donations. All the income that are received is strictly used for institution purposes. Some examples are professors, staff, maintenance, utilities, or even computers that the school needs and student needs. All the money is given back to the institution in some way. The professors hired at a Not-For-Profit College design their own courses and create their own course curriculum and lesson plan. They can provide the education in their courses with their own individual styles and lesson plans. The professors are under the guidance of the Board of Trustees, which is composed of different representatives that make decisions for the college. Not-For-Profit colleges are mainly to provide education for the student who are enrolled in their institution. The classes are usually on a campus in which the student spends a majority of their time at. The board of Trustees focuses on improving their campus for the student. The Board of Trustees is constantly making decisions from an academic, campus, and efficiency perspective in order to provide the best possible service for their students. Not-For-Profit Colleges select their students through a vigorous and selective process. Students usually express interest in attending the college and then the college decides if the student would be a good fit for the college. After being accepted, the student would be able to earn a scholarship to help with the room and board that the college charges. Not-For-Profit Colleges are selective of the students since they strive to serve students who would fit the reputation of the institution. This selective process allow college to focus on the needs of the students that are a good match for the college. From an accounting perspective Not-For-Profit colleges follow the rules of Governmental Accounting Standards Board who is responsible for Generally Accepted Accounting Principles used by the United States. The Governmental Accounting Standards Board issues statements that deal with the accounting principles and financial reporting rules of government and other Not-For-Profit organizations. Like all Not-For-Profit organization, these college contribute without expecting commensurate returns. Their main purpose is to provide education to the students that enroll in their school. Most of their income for these colleges come from the tuitions and fees they receive from their student. Other income comes from donation and government subsidies. When a Not-For-Profit College receives tuition payments and fees in full from students the college is supposed to record it at a gross amount, as any revenue would be recorded. If a student meets certain criterion that allows them to attend a publicly funded not-for-profit institution, tuition may be waived in the form of a tuition waiver. Tuition Waivers are reported as a contra-revenue account reducing the revenue account. If the college has any debts, they are recorded just as businesses record them as the debts are recorded with institutional support expenses. Students may pay for college with scholarships which are essentially amounts contributed for the education of a selected individual. Scholarships are given for a range of reasons including high academic standing, membership in certain societies, or awards. However there are two main sources of scholarships which are an outside donor or the scholarship is awarded by the college itself. If the scholarship is from an outside donor the not-for-profit college simply collects the amount receivable from the donor. If the scholarship is awarded by the college itself the accountant reduces the college’s accounts receivable. This reduction in the accounts receivable is recorded as an expense to education and general student aid. Certain expenses of a not-for-profit college are unrestricted net assets classified as instruction expense, research expense, public service expense, academic support, student services, institutional support, operation and maintenance of plant and student aid. Not-For-Profit Colleges cannot operate on tuition fees alone as all the money is immediately put into the school. Fortunately as a Not-For-Profit organization these colleges may receive governmental subsidies as support revenue. There are two types of government subsidies classified as unrestricted and restricted. Unrestricted subsidies are intended for the college to use in general operations. The Board of Trustees also has the power to decide whether a subsidy is unrestricted. Restricted subsidies can be split into either temporarily or permanently. These subsidies often are given for a certain purpose such as an expansion or special project. The restrictions on these subsidies refer to the amount that can be spent and when it can be spent. Sometimes the government may also provide students with grants, which are similar to scholarships in the sense that they are provided to help students reach their financial needs for school. Government grants can both be state or federal and come from government programs such as Pell or the Federal Supplemental Education Opportunity Grant. Similar to scholarships the college may either distribute the cash to the proper students or receive the amount that is to be distributed. If the college decides to receive the grant then it is recorded as a liability in the â€Å"Grant Funds Held for Students† account. Not-For-Profit colleges usually also have an endowment fund which is used to help finance the operating expenses of the organization. Aside from the general endowment the institution may also have restricted endowments intended for specific purposes such as professorships, scholarships or fellowships. For cash received from permanent endowments it is recorded as a contribution and the income is restricted to student aid. Any income received due to an endowment is temporarily restricted and the cash is meant to be spent on student aid. The other services that a Not-For-Profit College provides are the Auxiliary Services. The Auxiliary Services are the services and amenities of the campus. Examples of such services are residence halls, food services and the college athletic teams. These services are classified under unrestricted revenues and expenses. The total of the accounts from the auxiliary services are reported on the Statement of Activities for the College and subsidiary records are also kept. The Statement of Activities for the Not-For-Profit College will usually list the Revenues combined with Total Net Assets Released from Restrictions for Operations to get the Total Revenues and Reclassifications. The next section is usually the Expenses section followed by any Net Change in Unrestricted Assets, Temporarily Restricted Assets and finally Permanently Restricted Net Assets. The Statement of Activities is then followed by a summary on the Change in Assets for the past year. Even though the main purpose of both For-Profit and Not-For-Profit is the same, the way that they function arent necessary the same. The accounting standards and rules that they follow both are very different. Also the rules that both colleges follow are extremely different. Both colleges have their strength and weaknesses in their way that they serve their students. The student should chose the type of college they want depending on what their needs are. If the student is looking to advance their education they should be looking for a traditional Not-For-Profit College. If they are trying to land a job that has technical skills which are required, then the For-Profit College is a better option.

Folklores Influence Towards Modern Texts English Literature Essay

Folklores Influence Towards Modern Texts English Literature Essay Stories are the earliest form of literature. It has taken its birth with the birth of man. In india jataka tales Panchtantra and kathasarita sagra are the earliest collection of stories. Story tradition in india,Egypt,china and Greece is ealiest form of literature. Origin of folktales is traced back to vedic Akhayanas.Atharvveda is collection of superstitions,folkbeliefs and rituals of man.Jataka tales are earliest form of folk tales.These jataka tales have their own importance,since they serve as a lense to the past and enable one to view clearly working of contemporary society.A systematic survey of jataka takles provide us a picture of by-gone days.Each of these stories conveys a lesson in one way or other whi ch could serve the society in multifarious ways.Jataka tales consist of ideas of Lord Budhha.Buddha while narrating jataka tales had brought out the realities of life which were useful not in the past but also in the present time.These tales are mostly in Pali.Customs,tradit ions and religious beliefs of various Hindus are reflected in folk tales.Specific times and places have given folktales a local coloring.The term Folklore was firdt introduced by William THOMS IN 1846.The term folk refers to any group of people who shares a commen factor of language,occupation or religion. Folklore is transmitted ffrom individual to individual.Folktales were produced by people in the past and today they exist in small part survivals.Folklore is about the traditional beliefs and story of a community. Since hundered years ago,the science of folklore has revolutionized our attitude towards such texts.Now we know the importance of folklore and we know no longer regard it having relation to mythology.According to some people folklore and mythology should not be separated.The dichotomy took hold in European circles when some of the anthropologist under the influence of Ellen Harrison and Lord raglan discovered a theory both myth and rituals are linked to each other.On the other folktales and folktales were not expected to have any relation with ritual.Folktales are traced back to the vedic ages.Now there are Brahamanas whi ch are Sanskrit texts composed by priests to explain the purpose of vedic rituals.This is their universal agenda and every line shows references to vedic sacrifice.There are some flaws in this argument which arises from distinction between myth and folktales,the distinction between the Great and the Little tradition and false supposition that myth is always associat ed with rituals.Ananda k .kumaraswamy says that the content of folklore is metaphysical. The one thing one could do is to make a sequence of stories all along the line with some more folk then myth and reversal.But to do this ,one has to associate folk with tales that deals primarily with human problems and there is minimum intervention of supernatural .While myth would deal with supernatural problems.It is useful to distinguish between stories having different emphasis in JAIMINIYA and it is also not wise to say that folktales are not myths.They are myths with a non supernatural bent.They are stories about families and problems created before us by human society. It can also be established that the Brahmanas are regarded as the private property of elite textualists who ever lived are infact undistinguishable from the stori es collected by the BrotherS Grimm in german farmhouses.So it is not easy to separate the folk material form classical material .Since these stories in JAIMINIYA were written by priest in Sanskrit and therefore regarded as part of The Great tradition.These prejudice is prevalent even when we know that folk material there is written in Sanskrit words such as Hitopadesa and Panchtantra .Because of their secularity they are regarded as folk tales ,the sacred Brahmanas could not descend the level Marchen,falling suddenly from myth to folktale.There are certain portion of Jaiminiya dealing with myths..The cosmic stories of the Gods and the Godesses , the creation of the world ,and origin of death ,all of them are well known,There are some stories which are about the sacrifice ,they are about the shadowsof sacrifice obscured in r ituals but illuminated by narrations,The sacrifice in these tales have so many myths ssociated with it as clear from allusions in Rigveda. We can locate folktales in space but not in particular time.We can specify the era or the age of the tales.Take an example of Danga-66G sqmile are in Gujarat.It is inhabited by many communities that modern Indian government would classify as Scheduled tribe.Goth was the word used in Dang for stories,narrative or account.There are so many stories of Dangis pasts such as ;Juni goth,Mohorni goth,padunchi goth.There is also a contrast being shown by Fabian of the coevalness of imperialism and anthroplology.There are two major events in which Dangis frame their past are moglai and mandini.Moglai is the time when Dangis moved in forests .Mandini marks the end of moglai.Mandini is associated with british rule over region.It shows the distinction between premodern and modern.Moglai is identified with pre-colonial and mandini is associated with british rule.History of Dangs on Gujarat deals with pre-colonialism and post colonialism .Most of the tales in Gujarat have tangential relations of pa st or present.Khari goth or true stories sustain to claim to time and space whereas imaginary goth come at margins of khari goth.Old men and women in their old age might often tell children other stories of their youth,stories which they learned from the vadils which leads to customs.There are so many things in folktales which are treated as customs now a days.In the story of Vermilion and marriage ,there are four members of tribe who were fast friends since boyhood.One of them was a hawked vermilion,another a weaver ,third took to wood carving and fourth was a goldsmith.Once they decided to spend night in a mango orchard.One was still awake,other three were sleeping.The wood carver was sitting idle ,he took a log of wood and chiselled it into a female figure.The goldsmith made a gold chain , pair of earrings and bangles for her.The waever wove a sari for female figure.The vermilion hawker anointed her head with vermilion just at day break.The four friends started quarreling as to who should marry the girl.A holy man heard their voices and said ,he who made her is her father ,he who clothed her is her elder brother,he who gave ornaments is her uncle,he who brought her to life and put vermilion on her forehead is her husband .And the woman became the wife of hawker.These customs are still prevalent in society.Applying vermilion on the forehead of a girl means that she is married to the boy who does so.Th e story tries to preserve tradition.It also reveals that fighting for a girl is commen practice in Indian society.It also supports the proverb one who posseses skills can not sit idle.The four friends were endowed with skill,rather than sitting idle.They preferred to work at night and could also enjoy enjoy the fruits of their labour. By the study of anthropological studies ,it is clearly visible that folklore deals with one branch of anthropology named cultural anthropology.Bascom,professor of anthropology at the university of California at Berkeley is aware of depending on oral transmission. According to Utleys concept of folk literature he says that Bascom tends to make verbal art as boundary of folklore.which includes (myth,folktales and legends),but not folk dance,medicine and folk belief(superstition).Bascom also says that the text of ballads and other songs are folklore but the music of ballads and other songs are not.The folklore is linked with social science and humanities.Literary and anthropological approaches to folklore are clearly essential and ecomplementary.Each one has its own separate methods and ideology rather working on commen areas of interest.Cultural anthropology is referred to known as social anthropology.Anthropology is also associated with folklore.Archaeology is not directly related to folklore but it provides information about past developments.Linguistics in some way is related to folklore because they shared a commen verbal art.Any ethnographic study witout folkloreis partially and incomplete description of culture.Morever folklore sanctions and validates the social.religious and economic institutions .It also plays an important role in transferring this institution from generation to generation. Culture is a great part of anthropology today.It consist of any kind of behavior acquired through learning.Under it anthropologists include all customs,traditions together with their methods of production.According to Dr. Gustav klemm of Dresdon from his collections of facts of history,he termed culture as including customs ,information and skills domestic and public life is peace and war religion science and art and saysit is manifest on branch of tree of deliberately shape,in the rubbing of sticks to make fire,the cremation of a deceased,father corpse the decorative painting of once body,the transmission of past experience to new generation.Folklore is studied in anthropology,because it is part of culture.It is a part of tradition,customs,a part of heritage.Many folktales were rejected because they did not fill the recognized need of accepted patterns or tradition of folklore.Folktales are dyanamic that changes with needs of society.The folk element in folklore presents no new prob lems as anthropologist sees it.There are various questions on who invwnted various themes of folktales,how they have reworked in the past and how the previous variation have influenced the product of any given story teller or writer.Since any cultural law have taken hold on folklore,the data collection of folklore used to bute testify the ideology of culture.The accepted theories of culture can thus contribute to theory of folklore. The theory of cultural evolution developed by Tyler,Morgan and other remains a point of contention between anthropologists and folklorists.This theory was accepted by scholars of latter half of nineteenth century and developed and described by the scholars of 20th century.Folklorists have defined folklore that folklore have survived from earlier stage of civilization as the shadowy remnants of ancient religious rites still incorporated in the lives of illeterates and rustics.Analyzation of theory of cultural evolution shows that it was based on certain ideologies which were never proved and in some cased later on have been disapproved.We can not search the ultimate origin of folklore by evolution and age-area concept because archaeological evidences and historical documents are lacking.If we try to reconstruct history on restricted side ,it can give result only in terms of probability than proven facts.Change in folktales can be studied perfectly in process rather than reconstruction s based in deistribution.When Cushing some sixty five years ago had the forsight to record the Italian tale of the cock and the mouseas told by juni informant.The companion of the juni variants spotlights many juni stylistic features and serves only to showwhat transformation the original in underwent in such a brief period and how well it has ben adopted to juni environment and mode thought,but also to give a glimpse of Indian method of folktale making.Through the examples of changing forms in folktales,we can learn about freedom give to the narrator in various forms of folktales in various societies.Anthropologists are anxious about the place,native society and social settings of folklore.One cannot establish these facts from text of tales alone,yet without them one can only have idea about nature of folklore and its full meaning.There is a relation between folktales and culture from two points of view.The first in which folktales represents culture by means if rituals and beliefs but sometime folktales can do thingswhich are regarded as shocking in daily life.Take one example old man Coyote has intercourse with his mother in law.Where as in ordinary life the American Indian who finds amusement in these tales must observe strict mother in law avoidance.Since the time of Euhemerous,folklorist have made efforts to explain distinction between folklore and actual conduct.The function of amusing state of mind can not only serve as a complete answer,it is clear that beneath these deal of humour,lies a deeper meaning and that folklore serves as psychological escape from many repressions not only sexual which society imposes upon individual.Apart from their entertainment,folktales provide us a clear view of present and past tradition and culture of the origin,how they originate.Bihar is one of important states in India with rich folklore tradition Panchtantra is one of the most important collection of stories in India.Folktales generally revolve around social mythol ogical and social concepts.It depicts horror situations and wicked evil spirits are some of the commen elements of folklore.Inspite of different varities the folkales of various regions shows a common pattern.Stories of origin of mankind are told through out the world.These are some oral messages which are always found in folktales as :1)Good will triumph and evil will be punished .2)True always come to light. 3)A friend in need is a friend indeed.4)Might makes right. Folk tales preserves social traditions and social taboos.

Baltimore Believe Campaign :: essays papers

Baltimore Believe Campaign The Baltimore Believe Campaign was started in April of 2002. It is a city wide campaign aimed to reduce the amount of drug use in the city. The idea of the â€Å"Believe† campaign has never been tried before. The campaign calls for Baltimore to believe, believe that drugs can be eliminated off of the streets, and drug dealers to be punished. Since the start of the campaign the idea has expanded around the country. Mayor Martin O’Malley has spread his idea around. The Believe Campaign surfaced in April of 2002. By April 14, 2002 the â€Å"Declaration of Independence from Drugs† was released in The Sun Newspaper (Wilber, The Sun). The Baltimore Police Foundation funds the campaign. All around the city there are billboards, trashcans, and bumper stickers with the word â€Å"BELIEVE† on them. The first hearing of the campaign was on April 6th, 2002. In October of 2003 Mayor O’Malley when on a trip to London, he was there to discuss the Baltimore Believe Campaign. London was interested in starting a campaign based on the believe campaign. The campaign is an ongoing part of the Baltimore City Community’s everyday actions. Mayor Martin O’Malley put the idea into motion. As said in a letter from Thomas D. Vicino, from the New York Times, â€Å"Mayor Martin O'Malley's efforts should be applauded. He has conquered the first obstacle in fighting urban decay: recognition of a problem. Keep on believing, Baltimore, because if we don't, how can anything change?† (Vicino, New York Times). There is really no other way to summarize all of the things Mayor O’Malley has done for the campaign. Another important role is the Baltimore Believe Leadership. This group works with the help number, 1-866-BELIEVE, and the campaign by setting up fundraisers and other events. Mayor O’Malley and the Baltimore Believe Leadership hold press conferences to inform the people about what goes on with the Believe Campaign’s progress and areas of concern regularly so the community stays informed on the progress. The community is another big role in the campaign. The communities of Baltimore Ci ty have taken the campaign in and â€Å"believe† it will have a positive affect on their communities. On April 6th, 2002 Mayor O’Malley announced his campaign to clean the streets of Baltimore. The Mayor had acknowledged a huge problem in the city, the drugs on the street were becoming out of control.

Reflection Paper on Gulf Oil Spill

Reflection Paper on Gulf Oil Spill This presentation had a deep impact on me because I had been living in Gulf Breeze, Florida at the time of the spill. Gulf Breeze is located 15 miles West of Pensacola and the reefs and beaches were severely impacted by it. Not only did the spill impact the environment but also the tourism which that city needed to thrive; in turn businesses closed and restaurants plundered. When I looked outside my bedroom window at the ocean, instead of seeing the bright blue colored ocean waves, I instead looked out at green murky foam covered waves and algae blooms.The sand got covered in black oil and impacted the sea birds that used the splashing waves to gather small fish and organisms. So, when I listened to this presentation, I could relate to what the presenter was saying because I had witnessed firsthand how badly this affected the environment, but at the time I did not realize how it affected the reefs. What I found interesting about the presentation was the before and after pictures.He had mentioned that the scientists used autonomous underwater vehicles that took high resolution map images of reefs that were 400-500 meters underwater (beforehand didn’t even realize some reefs were there). These images were used to help scientists take data on finding new coral sites and witness the affects the oil spill had on them. He mentioned at first they didn’t think the corals were being affected because pictures showed that the corals looked the same as they did last year.At this time scientists were more concerned with marine animals and shorelines than the reefs. At second look even the corals looked fine, and scientists took lots of samples to see if the oil had reached the sites. A sediment trap was used to research the corals and the research showed that plankton filled the cups and that oil had made its way to the coral sites but that it had not affected them. What I learned was that, oil coming out of a well was 100*C, this was entering water that was 4*C at high pressure.This oil formed a fine deep water plume of mist and most of this mist settled at 12 meter depths. When scientists took a third look at the coral reefs they realized that this black mist had affected them. When corals are stressed, they realize mucus, and this proved they were dying. Progression of damage was watched by the scientists by taking photos and videos over time. Months showed how parts of some of the corals got better while others lost tissue, had damage to their polyps, some fell off when touched and others were full of oil.The presenter also mentioned that in order to see how much damage they went to many different coral sites to witness the damage. In conclusion, they found that the farther away from the oil spill they got the better the coral reefs were. He also concluded that hydroids were forming on the corals which will sting and kill the coral by pollination, and also that the brittle star that was shown in a p icture had moved overtime, when they never move at all.I really liked this presentation because it influenced me to want to help in whatever way I can to restore and help these important marine environments. Corals are 400+ years old, the damage to them is irreversible, and there is no way that we can replace them. People have to realize that this is a major problem and the protection of these precious sites needs to be enacted. I am not sure just how to do this, but just by making suggestions and learning as much as we can is a stepping stone to a bigger impact.

For this discussion I asked my kids to help me, since my topic for the Final project is about kids in gangs

My children's concerns about kids in gangs is, that they are to young, they think it is cool, the violence- robbery, killing, raping and shooting other kids or adults. What they think has caused this problem is the kids get asked to join, they think it is cool, they think it is going to help them make friends and that their family members will respect them more, and that the kids are getting abused at home. I asked them how is this problem affecting y'all and they told me, that they see the gang kids beating up other kids, stealing from them, both of my kids said that they are afraid that it will go too far and they could be victims in a shooting at school, and that they will get approached and asked to join a gang. I took the questioning to another level and asked them, What do you think about kids in gangs and What is your views on gangs and the crimes they commit? My 14 year old son answered me with that they are trying to act like they are something, when actually they are not. They are no different than any other person trying to get an education or job like the rest of us. He said that gangs are not safe, that they commit robberies, murder, and that they tag everything with their gang signs and makes everything ugly with it. I asked my 12 year old daughter the same questions and she responded with, they think it is cool; other friends are in a gang, that the kids that are in a gang could be getting abused at home. She also said that if they wanted to be in a group that they should join events at school like sports or another group that is sponsored through the school. When I asked her about her views are on gangs and the crimes that they commit, she came back with, they rob and murder people, they beat up other kids, women, and the elderly to get what they want, and that they graffiti their gang signs on everything. She said she is sick of seeing the gang signs on everything in our town. She also amazed me and took it to another level with respect and hurt from family members. She said that the kids that are in a gang are hurting their family members, friends and their selves. Also that their family members will no longer trust or respect them because of what they are doing or what they have done in the past. Also that when a kid joins a gang that it is hard for them to get out of the gang and that being in a gang could or will mess up their future or their lives. It amazed me that she knows more about gangs than my 14 year old son does. Some of my ideas to address these issues with my kids would be: talk to them about the violence, the abuse that could be happening to these kids that are in the gangs, the murdering, the graffiti, just about gang life in general. I can also take my kids to our local enforcement office and let them talk to the detectives that I work with and let them ask questions about it and how they can or should look for. Being open and honest with my kids about this topic of gangs is the best way to address this problem. My kids will benefit from listening to what I have to say about gangs because they know that I have worked and work with our local detectives about this situation and that I know more about this than they do. I can honestly say that I don't have to worry about my kids and gangs because they are too involved with school and sports and they despise all gang activity.

Dell Computer Company

DELL’s Working Capital 1. How was Dell’s working capital policy a competitive advantage? Dell has achieved low working capital by keeping its work-in-process and finished goods inventory very low. The competitive advantage Dell achieves from this is that its inventory is significantly lower than its competitors, it does not require large warehouses for stocking the inventories and Dell is also able to adapt the fastest to technology changes in the components. The competitors would find it difficult to adapt to technology changes in a short time because they have larger inventories than Dell does. In short, Dell builds computers only when ordered and thus does not spend much capital as a result. The declining DSI means that Dell takes increasingly shorter days to sell its inventory. 2. How did Dell fund its 52% growth in 1996? Dell needed the following amount to fund its 52% growth in 1996 (using exhibit 4&5): Operating assets (OA) = total assets – short term investment OA in 1995 = 1594 – 484 = 1110 Mil USD Operating Asset to Sales ratio = 1110/3457 = 32% Sales increased from 3457 to 5296 Mil USD in 1996. Multiplying the operating asset to sales ratio by the increase in sales 0. 2 x (5296 – 3457) = 582 mil USD, which is the operating assets that Dell needed to fund its 52% growth. This increase in assets meant an increase in liabilities too, proportional to the sales. The increase in liabilities would be: Liabilities in 1995 = 942 Mil USD Liabilities to Sales ratio = 942/3475 = 27. 1% Increase in liabilities = 0. 271 x (5296 – 3475) = 494 mil USD S o, Dell would have an increase in operating assets of 582 mil USD and an increase in liabilities of 494 mil USD. The short investments would remain the same as it is not related to operations. Operational profit would increase with the Operating Profit to Sales ratio: (net profit/sales) x (5296 – 3457) = (149/3457) x (5296 – 3457) = 227 mil USD In all, we see that a sales increase of 52% has to be funded by 582 mil USD operating assets. The sales increase would also bring additional 494 mil USD in liabilities, while generating 227 mil USD of operating profit, with short term investments remaining the same at 484 mil USD. As a result, any two combinations of liabilities, operational profit or short term investments would be sufficient to offset the 582 mil USD operating assets needed to sustain the 52% sales growth. In 1995, as shown earlier, the operating asset to sales ratio was 32%. Similarly, the ratio in 1996 was (2148 – 591)/5296 = 29. 4%. The difference in the percentages is 2. 54%. This decrease in operating assets in year 1996 suggests that operating efficiency was improved by the same amount. Multiplying this difference in ratio by total sales in 1996: 5296 x 0. 0254 = 134. 5 mil USD, this amount can be reduced from the originally forecasted 582 mil USD to give the actual additional operating asset required to fund the 52% growth: 582 – 134. 5 = 447. 5 mil USD. The net margin in 1995, as shown earlier was 4. % (149/3457). In 1996 it increased to 272/5296 = 5. 14%. This net profit is an increase from the forecasted 227 mil USD (calculation shown earlier), and can be attributed to improved net margins. Also, we see an increase in current liabilities of 187 mil USD between 1995 and 1996. We also see that the sum of the increase in current liability and the net profit, of 199 6, is higher than the actual additional operating asset requirement: 272 + 187 = 459 mil USD > 447. 5 mil USD. Therefore, Dell funded its 1996 sales growth through internal resources, i. e. reducing its current assets and increasing its net margin. . Assuming Dell sales will grow 50% in 1997, how might the company fund this growth internally? How much would working capital need to be reduced and/or profit margin increased? What steps do you recommend the company take? For the year 1996, Operating Assets = Total Assets – Short term Investments = 2148 – 591 = 1557 Mil USD When the sales increases by 50% in 1997, operating assets are also expected to increase by 50%. So for 1997, Dell requires an operating asset of 1557 x 1. 5 = 2336 Mil USD. We should also assume that the net profit as a percentage of sales will increase proportionally by 50% for 1997. For 1996, Net profit as a percentage of sales = 272/5296 = 5. 14% For 1997, Net profit = 5296 x 0. 0514 * 1. 5 = 408 Mil USD For 1997, additional operating asset required = 2336 – 1557 = 779 Mil USD How could this be funded by Dell? Let us assume two scenarios Scenario 1: Let us assume the liabilities remain the same for the year 1997 even when sales increases by 50%, i. e. DELL would not go for any additional liability to fund the increase in operating asset and it would try to do it internally. As per the calculation shown in the attached exhibit, Dell would need 371 Mil USD to fund the increase in sales. The following are the ways DELL could fund this increase in operating asset 1. They could liquidate the short term investments of 591 Mil USD which would cover all of the additional funds required. 2. Dell could sell some of its fixed assets 3. They could reduce inventories, account receivables, and increase the account payables. They could bring down the working capital substantially by having a very low cash cycle. They could negotiate with their suppliers for a higher DPO. With the Just In Time (JIT) concept, they could receive payments immediately from their customers. Let us assume in 1997 Â   |Q4 1996 |Q4 1997 |Difference | |DSI |31 |20 |-11 | |DSO |42 |25 |-17 | |DPO |33 |50 |17 | |CCC |40 |-5 |-35 | So, there is a high possibility to attain a negative cash cycle which in turn saves on the working capital. Average daily sales in 1997 = 7944/365 = 21. 8 Mil USD Cost of sales in 1997 = (4229/5296) x 7944 = 6343. 5 Mil USD Average daily cost of sales in 1997 = 6343. 5/365 = 17. 4 Mil USD For the year 1997, savings due to improved cash cycle is Savings due to reduced inventory days = 11 x 17. 4 = 191. 4 Mil USD Savings due to reduced receivable days = 17 x 21. 8 = 370. 6 Mil USD Savings due to increased payable days = 17 x 17. 4 = 295. 8 Mil USD Total saving from cash cycle improvements = 857. 8 Mil USD Scenario 2: Let us assume liabilities for 1997 increase proportionally (50%) with the increase in sales, i. e. Dell would look for external funding for the increase in operating asset. As per the calculation shown in the attached exhibit, Dell would have enough money to fund the increase in sales with the corresponding increase in liabilities. In fact they will have an excess of 161 Mil USD assuming the long term debt remains unchanged. Dell could use this excess money to repay the long term debt or it could buy back some common stocks. 4. How would your answers to Question 3 change if Dell also repurchased $500 mil USD of common stock in 1997 and repaid its long-term debt? Let us assume Dell repurchased 500 Mil USD of common stock in 1997 and it also repaid its long term debt. In such a scenario, as per the calculation shown in the attached exhibit, Dell would need 452 Mil USD to fund the increase in sales. The points discussed in scenario 1 of Q3 holds good here as well.