How Enzymes Work in the Home and in Industry Essay Essay

This essay aims to explore the ways on how enzymes are used in home and in industry, and it aims to explain the advantages and disadvantages of using enzymes in the home and industry. An enzyme is a protein that is formed by the body that acts as a catalyst to cause a certain desired reaction. Enzymes are very specific. Each enzyme is designed to initiate a specific response with a specific result. Firstly, the AQA Science Biology textbook published in 2011 by Nelson Thornes Ltd suggests on page 172 that â€Å"in the past, people boiled and scrubbed their clothes to get them clean – by hand! Now we have washing machines and enzymes ready and waiting to digest the stains.† This is telling us how people now use enzymes at home and it is much easier from the past. This is an example of how enzymes are used in homes. Enzymes are used to get rid of the stains that are on the clothes in washing machines. Enzymes are used to break down proteins and fats that are in the stains. This is evident in the same textbook on the same page number mentioned above when it says, â€Å"many people use biological detergents to remove stains such as grass, sweat and food from their clothes. Biological washing powders contain proteases and lipases.† Proteases and lipases are those enzymes that are used to break down the proteins and fats that are in the stains. In addition, it is better to use biological detergents instead of non-biological detergents at lower temperatures because that is when the enzymes work at their best, if the water is too hot then they are denatured and this also means that you use less electricity. The edited book version called ‘Enzymes in Industry’ written by Dr Wolfgang Aehle published in 2007 suggests that â€Å"in the food industry enzymes are used to improve dairy products like cheese or to supply us with breads that have the right crumb structure and give us the right mouth feel while eating.† This is showing how and why enzymes are used in industry. They are used to improve dairy products or to supply with breads that are good enough for us. Protease enzymes are used to make baby foods. In the book ‘Chemistry at a glance’ published by Roger Owen and Sue King it says on page 116 â€Å"proteins in baby foods may be pre-digested by proteases (enzymes which digest proteins). Babies are not very good at digesting the food when they first begin to eat solid foods. By using protease enzymes in the food, makes it easier for a baby’s digestive system to cope with it and then the babies can also get the amino acids that need from their food more easily. There are more enzymes used in industry like carbohydrases to convert starch into sugar (glucose syrup). There are many advantages and disadvantages of using enzymes. Enzymes can be good to use. In the AQA Science Biology textbook published in 2011 by Nelson Thornes Ltd suggests on page 173 that â€Å"in industrial processes, many o the reactions need high temperatures and pressures to make them go fast enough to produce the products needed. This needs expensive equipment and requires a lot of energy.† The good thing is that by using enzymes it would solve industrial problems like these. On the same page, it says the enzymes â€Å"catalyze at relatively low temperatures and normal pressures. This is why the enzyme-based processes are cheap to run. This is an advantage showing that by using enzymes it is cheaper and easier. There are also disadvantages of using enzymes. This is evident in the same book on the same page as it mentions, â€Å"one problem with enzymes is that they are denatured at high temperatures, so the temperature must be kept down†. This shows that by using enzymes they can be denatured so you would have to be careful and keep an eye on the temperature. In addition, the pH needs to be controlled and it costs money to control these conditions which means it is bad. You would have to pay to control theses conditions and if you do not then the enzymes would denature which is not good. The original BBC Bitesize GCSE website in the science section suggests that there are many enzymes, which are expensive to produce. This is evident on the website as it says, â€Å"In industry, enzymes allow reactions that normally need expensive, energy-demanding equipment to happen at normal temperatures and pressures. On the other hand, most enzymes are denatured at high temperatures.† This shows that many enzymes are quite expensive to produce and this is a disadvantage of using enzymes. In conclusion, enzymes are used in many places like homes and in the industry because they can be good in ways such as using them in baby food, which would help the digestive system of babies. However, there are also some disadvantages of using enzymes for example some enzymes can be very expensive to produce. I believe that enzymes should be used in some places and should not in others, this way I think that there would not be trouble caused.

Are Grades and Effective Means of Motivation? Essay

Believing: Grades are often seen to be one of, if not the most effective method of motivating a student to work to their fullest potential. For example, a student who receives an A-grade is going to be encouraged by the grade, as they see it to be an affirmation of their academic efforts. An A-student views their grade with pride, and will work very hard to maintain said grade, once achieved. An example of this is as follows. John recently received an A on his Math test. He then goes home with a sense of pride, bragging about it to all of his friends. John now realizes that he must keep up the good work and continue to work hard for school, in order to continue to feel as good as he does today. Conversely, a failing student will regard his/her grades with shame, and will be more motivated to raise their grade from the gutter as a result. An example of this is as follows. John receives an F for failing to complete an assignment on time. As a reaction to this, John decides that he will turn his life around completely and alter his studying habits so that he turns in his assignments on time in the future. In conclusion, grades are by all means the most effective way of motivating a student to excel. Doubting: Grades are the least effective way of motivating a student. This can be said with such certainty due to the very nature of grades themselves. They serve to rank students against each other. Personally, when I feel as though somebody is putting me up against a friend, I feel much less willing to work harder for the class than if they were to simply tell me what I needed to change in order to excel. The Whitehall Study, performed in England 1967, has shown us with certainty that humans placed in a competitive hierarchical situation over prolonged periods of time will increase their chances of gaining cardiovascular disease by 40%. This shows us that students placed under similar conditions (as they are with the grade system) are not only less motivated to work, but are also at risk of dying. Another important factor to consider when discussing high-school students and their academic achievements is that many of us are apathetic. This means that when we see a grade, we simply just don’t care about it and it doesn’t serve to motivate us one way or the other. This leads me to conclude that grades, when seriously considered by the student, are not only the least effective way of motivating students to do their best work, but are also a serious health concern. Reflection: This writing activity was unlike anything I had seen before. It challenged me to write from two entirely different perspectives, which is something very new to me. The main difficulty I faced with this assignment was the assignment itself. While it may seem redundant to say so, the assignment asked us to write about something from two polarized perspectives, and that was what challenged me the most. I found it easy enough to write the doubting response, as it is what I can most easily associate with. When it came to writing the believing response, I felt as though I was stuck. I stared blankly at my page for several minutes until I finally decided to ask an A-student what their perspective on the matter was. Doing so helped me greatly, as it broadened my mind and aided me in writing about something from an entirely foreign perspective. After completing this assignment I can honestly say that I am a more well-rounded person, as I find it easier to relate to what others are saying, even if it goes against every fiber of my existence. Believing and doubting helps me wallow in complexity by reminding me not to forget that there is a flip-side to what I am arguing at any given time, and I’ve caught myself thinking about a few of my foundational beliefs and how they can be contradicted by somebody with a different outlook on life. In conclusion, I believe that this assignment has helped me to understand that there are several other points of view to consider.

Southwest Airline: on-Boarding Approach

On-Boarding Approach Southwest Airline There are a few companies out there that truly understand the importance of On-boarding. Southwest airline has taken an approach that resonates with all employees new and old. Their understanding of human culture and how people absorb information is vital to their process. Human beings are emotional creatures, thus learning from this they have produced an effective on-boarding procedure. Stimulating a positive emotion has been the Idea behind a successful organization in a fleeting industry.Southwest has established an outlook that helps the employees feel comfortable and proud of their job. â€Å"New employees must feel that they belong and are important to the organization. The supervisor, HR unit, and coworkers should be prepared for a new employee’s arrival† (Mathis & Jackson, 2010). This can only benefit the company’s goals. Southwest wants to instill these emotions during their orientation; Feeling welcomed, comfortabl e, proud, excited, inspired, and confident. (Lee) Everything matters to the employers at Southwest.Grounding these emotions into the workers has produced success in their industry. Southwest has a three year retention rate at 73% and 5 around 55%(n. d. ). Southwest topped the charts in 2010 for one of the best companies to work for. A flight attendant said, â€Å"The Company was founded on the principle that in order to succeed you need to treat your co-workers as well as your customers. †(Smith) The orientation process is pretty basic which it includes a tour of the facilities, diversity training, guest speakers, and team building exercises. This is all accomplished in one day.Southwest has applied the foundations of a successful industry through positive emotions. I personally can’t see any better way than treating others the way you would want to be treated. This comes from Matthew 7:12, â€Å"So whatever you wish that others would do to you, do also to them, for t his is the Law and the Prophets†(ESV). Citation: Lee, D. (n. d. ). Retrieved from http://www. humannatureatwork. com/articles/onboarding/onboarding-that-welcomes-and-inspires. htm Mathis, R. L. , & Jackson, J. H. (2010). Human resource management. (13 ed. ). Mason:

BNSF Railway Transportation Article Example | Topics and Well Written Essays - 1500 words

BNSF Railway Transportation - Article Example The services offered by the industry are bulk freight, intermodal services, passenger services and switching and terminal railroad services (IBISWorld, 2011). According to statistics from the U.S. Department of Transportation, freight shipments have increased from 27% of the ton-miles of U.S. freight in 1980 to 38% in 2005 (Laurits R. Christensen Associates, Inc., 2009). This increase shows the growing significance of the role of railways in the U.S. economy. Among the cargo being shipped through the railroads, coal represents the largest proportion in terms of tons (Laurits R. Christensen Associates, Inc., 2009). Other commodities transported by railroads include chemicals, farm products, non-metallic minerals and miscellaneous mixed shipments. Over the years, the railway industry has experienced consolidations that have reduced the number of Class I from about 40 railways to the current seven. The seven major players in the railway industry are Union Pacific Corporation (UP), Burli ngton Northern Santa Fe Corporation (BNSF), CSX Corporation, Kansas City Southern (KCS), Canadian National Railway (CN), Canadian Pacific Railway (CP) and Norfolk Southern Corporation (NS). In terms of operating revenues of the major North American railroad, the Union Pacific posted the highest revenue with $15.5 million. It is followed by BNSF with operating revenue of $14.8 million, NS with $9.4 million, CSX with $8.6 million, CN with $6.8 million, CP with $4.1 million and KCS with $0.87 million (Association of American Railroads, 2008) . Porter’s Five Forces Like any other industry, the railway industry is influenced by Porter’s five forces model which shape the strategies of companies, as shown in Figure 1 (Porter, 2008). The first force identified by Porter is the threat of new entrants. This force is the possibility of new companies entering the industry. This force is not very influential in the strategy of a company in the railway industry because of several ba rriers to entry. The barriers to entry in the railroad industry are (1) huge capital requirement needed; (2) restrictive government policy which is being regulated by the Surface Transportation Board; and (3) the availability of the infrastructure needed to compete with existing ones. In the future, it is expected that mergers will continue in the future and may even reduce the present seven companies to two transcontinental railroads because of the uncertainty of the structure of the railroad industry (IRS, 2007). Fig. 1 Porter’s Five Forces Model The second force identified by Porter is the bargaining power of suppliers. Suppliers of the railway industry include the manufacturers of tracks, railway equipment, structural metal products, freight cars, locomotives and construction companies who build the tunnels and bridges. Investors in railway companies can be considered as suppliers of the much needed financing to improve the industry. Recently, billionaire Warren Buffet in vested in BNSF by buying it for $26 billion while Microsoft’s Bill Gates now owns 10% of CN railway. Investment of these two prominent personalities says much of the future of the railway industry (North America's Corridor Coalition, Inc., 2010). To illustrate clearly, the supplier power according to Porter includes (1) charging of high prices; (2) limiting the quality of the

Seminar paper (Sydney Harbour Bridge) Essay Example | Topics and Well Written Essays - 1250 words

Seminar paper (Sydney Harbour Bridge) - Essay Example of the Sydney Harbour Bridge; and how the author uses the theories of Roland Barthe to explain the depoliticisation, as well as the aura and allure of the bridge. The Sydney Harbour Bridge, opened in March 1932, was a spectacular event in Sydney’s history1. It was one of the major engineering feats of the twentieth century, and is the largest though not the longest one-bow bridge in the world. The construction of the bridge was a remarkable accomplishment in the years of the Great Depression, using labour-intensive technology. The Bridge crosses from Dawes’ Point on the downtown side to Milsons’ Point on the North Shore2. Thesis Statement: The purpose of this paper is to investigate what Carl Hooper means by the ‘depoliticisation’ of the Sydney Harbour Bridge; and how Hooper uses Roland Barthes’ theories to explain this depoliticisation, and the aura and allure of the bridge. harbour†3. A steel deck hangs from the arch, and each side are five steel truss approach spans. The hinges or bearings support the entire weight of the bridge, and allow it to move with expansion and contraction of the bridge, with temperature changes. The Sydney Harbour Bridge was part of the Bradfield Plan, named after the engineer John J.C. Bradfield who conceptualized the detailed and comprehensive plan4. Besides solving Sydney’s transport problems of that time, he foresaw the city’s future transport formulating the plan, he took care to orient the Sydney Harbour Bridge towards the future. There is provision of four railway lines, six-lane roadway for vehicular traffic, and two wide footwalks. â€Å"Adequate transport facilities between the city and Northern suburbs enable 1,000,000 people to reside on the northern side of the Harbour without unduly congesting traffic†5. With a view to overseas developments and their impacts on the local waterway traffic, adequate size of the vessels and ample waterways for the mammoth liners of the future were provided for6. Carl

Personal Statement for residency programs post medical school Essay

Personal Statement for residency programs post medical school - Essay Example Here, I found my pre-medical courses much more challenging than any of the other studies I had previously done. I enjoyed the challenge and found great interest in the seemingly infinite amount of knowledge to be gained. With a growing interest in medicine, I then decided to shadow a number of surgeons. At first, I was fascinated to see the procedures in preparing for surgery. I was impressed with the structure in the operating room. Every detail was handled with absolute precision, ensuring the safety of the patient. I also found that patient care could be heart-warming and was able to envision the type of physician I could become. My next and most profound experience with medicine happened in 2002 during a volunteer medical mission trip to Ecuador. During the time I was there, we offered free medical examinations primarily to children. Some people came in with no complaints, leaving with vitamins and a greater sense of well-being. Others with more serious complications were appropriately sent to the primary hospital in north Quito. Everyone was treated with the utmost respect. They, in return, offered absolute graciousness, which made the trip all worthwhile. All of the volunteers were delighted to be of assistance.

Professional Integration Within Health Care Pharmacies Essay

Professional Integration Within Health Care Pharmacies - Essay Example The aim of this paper is to do this, in regards to one health care organization in particular - The HMO Research Network. This is what will be dissertated in the following. Integrated care systems have unique advantages for conducting research, this system in particular is a perfect example of this representation. The HMO Research Network (HMORN) includes research centers associated with 13 large integrated care systems whose research focuses primarily on improving health and health care delivery using the extraordinary platform which is provided by these health systems. "HMORN research centers have access to large, defined populations, comprehensive medical information, extensive computerized data systems and to medical care delivery systems that offer extraordinary research opportunities." (Vogt, Lafata, Tolsma, & Greene, 2004). Integrated care health maintenance organizations (HMOs) provide the absolute optimal mix of population base, electronic medical and financial databases, and longitudinal observation for much heath research.

Paper on disenfranchised grief Essay Example | Topics and Well Written Essays - 750 words

Paper on disenfranchised grief - Essay Example In fact, many marriages were ruined due to alcohol addiction committed by a spouse. In addition to this, children of alcoholics were affected by their father’s addiction, too. The article What to Do with an Alcoholic Spouse? culled from www.marriagebuilders.com quotes: As a consequence, loved ones resort to coping methods such as ignoring the person (alcoholic) and treating him as if he is already dead. This type of coping behavior is identified as social death. Leary (2001) made mention of social death as a type of interpersonal rejection that family members practice so they can distance themselves from the loved one in pain. When a family resorts to social death as a coping mechanism, family members experience loss, but society does not consider it that way and may even frown upon the reaction of family members. Families that cope using psychosocial death as a defense mechanism can be considered suffering from disenfranchised grief as Doka ( 1989) argued that â€Å"in all of these cases, spouses and others may experience a profound sense of loss, but that loss cannot be publicly acknowledged for the person is still biologically alive†. Therefore, the spouse and children of alcoholics experience disenfranchised grief on a daily basis especially when the person ( alcoholic ) resides in the same house. Doka (1989) explains that†(a) grieving person experiences deep personal loss, but the very nature of the syndrome complicates emotional responses, creating ambivalence, anger, and guilt†. In short, the disenfranchised grief becomes very complicated as a consequence of psychosocial death. Some decades ago, there were few interventions in supporting the loved ones of alcoholics who had been experiencing disenfranchised grief. Nevertheless, it is important to seek intervention strategies for this type of grief so that people can move on to their normal lives. Nowadays, there are different types of intervention that are available. One

Behavioural Perspective of leadership Essay Example | Topics and Well Written Essays - 1000 words

Behavioural Perspective of leadership - Essay Example A majority of such leadership theories have focused on the study of characteristics of the leaders and the manner in which they behave. The impact of leadership behavior on organizational performance has been studied extensively since the past four decades, by practitioners and academics alike (Cannella and Rowe, 1995; Giambatista, 2004). This is mainly because of the widespread belief, that the leadership behavior displayed by the leaders in organizations is regarded, by some researchers as crucial to achievement of organizational goals and in motivating the employees to enhance productivity (Berson et al., 2001; Zacharatos et al., 2000). The behavioral leadership theory evolved during the Second World War, focuses mainly on the human relationships along with, organizational performance and productivity. This theory proposed that the behavior of the leaders has a significant influence on organizational performance and the effectiveness of the workers. Two most important studies with regard to leadership behavior include the study conducted at Ohio State University and the University of Michigan during the 1940s and 1950s. These studies highlighted two distinct categories of leadership behavior based on their individual leadership styles namely: the people-oriented leadership behavior and the task-oriented leadership behavior (Leadership in Organizational Settings, Pp. 287). The former category / cluster focuses on the employee tasks and the methods used to achieve the same, while the latter, focuses on the personal needs and requirements of the employees / workers, and the need for enhancing their interpersonal relationships. The people centered leadership style emphasizes on the people by listening to the suggestions of the employees, grant them personal favors, support them whenever needed and treat them with equality while the task oriented

Human Agency is at the Root of Climate Change and Global Warming Research Paper

Human Agency is at the Root of Climate Change and Global Warming - Research Paper Example This has resulted in an unprecedented rate of global warming that has been the fastest in the past two millennia. The earth receives energy from the sun in the visible and ultra violet radiation bands. Around 33% of the incident solar radiation is reflected by the earth’s surface into space. The remaining portion of the solar radiation is principally absorbed by the land and oceans. This absorbed solar radiation increases the temperature of the earth’s surface, which emits the excess heat as infrared radiation (Maslin, 2007, p. 9). A portion of this infrared radiation is retained by greenhouse gases, and this leads to the warming of the atmosphere. The principal greenhouse gases are carbon dioxide, water vapour, ozone, methane and nitrous oxide. These gases, in combination, result in a greenhouse effect that warms the earth (Maslin, 2007, p. 9). Global warming and climate change are the handiwork of humans. This has been reiterated by the National Aeronautics and Space Administration (NASA), which has stated in no uncertain terms that human activity and not changes in solar activity, is the real culprit responsible for global warming (Jones, 2012, p. 32). During the period from the year 2005 to the year 2010, solar activity had been very less. Nevertheless, NASA discovered that the earth had absorbed much more energy than it had reflected or radiated back into space. Whilst arriving at this conclusion, this organisation had engaged in complex calculations relating to the energy imbalance of the earth.

Short Answer 2 Essay Example | Topics and Well Written Essays - 500 words

Short Answer 2 - Essay Example Apart from sexual harassment, female workers usually do not get much appreciation from the managers even they show more dedication to their jobs as compared to men. For example, if in a meeting a female employee raises an issue, she doesn’t get attention from the manager but if the same issue is raised by a male employee, the issue is given importance and steps are taken to solve the issue. Such laws should be made which should protect the rights of women in any workplace. Such laws include right to get promotion, right of expressing the point of views, and protection against sexual harassment. Another way to promote equality is by eradicating the factor of discrimination from the job interviews. This can be done by hiring the candidates based on their skills and abilities instead of gender. â€Å"Although many laws have been passed to stop discrimination against women in the workplace there are still barriers to overcome in job interviews† (Craine). If I was a woman Staley worker, I would have shown an extraordinary and notable enthusiasm in order to stand against the opposing forces. I would have gotten involved in the union’s struggle in order to build consciousness all across the country regarding a need to show workers’ resistance and stand up to the employers’ concessions demands. One of the lessons which can be concluded from the experience of Staley workers is that workers should never give up the struggle or show nervousness in any kind of difficult situation. Staley workers had a good cause of building consciousness among the workers in order to show resistance to the demands of concessions but the strategy was not well planned which didn’t let them exactly achieve what they desired. Out of all the injustices and problems regarding women, sexual harassment is the most egregious one because it not only creates discomfiture for women but

Business Operations Strategies Essay Example for Free

Business Operations Strategies Essay Cost Leadership- Cost Leadership is a way of getting a competitive advantage by finding the most efficient way of manufacturing the good or delivering the service in the industry. A cost leadership strategy is where a business aims to be the lowest cost manufacturer within its industry. Low costs can be achieved through economies of scale in production and distribution, access to cheaper raw materials or inventing an innovative way of producing a product. Visibility- Operations can be influenced with something such as what they can see from the operations in action. Service based businesses will have a higher based level of visibility, while customers will rarely see the operations process of a manufacturing based business. The implications for operations of a highly visible operations process are that the quality of labour will be significant. Operations will generally need to have well trained, highly skilled, adaptable staff that are able and willing to deal with the individual needs of customers. A close relationship with human resource will be essential. Speed is also a crucial factor in operations as customers usually have a much lower tolerance for waiting. Short time lags are important in operations between the customer ordering and the delivery. Otherwise the customer may get sick of waiting and move onto a competitor. Overheard costs- This refers to the ongoing expenses of an operating business. Overhead expenses are all costs on the income statement except for direct labour, direct materials direct expenses. Overhead expenses include accounting fees, advertising, depreciation, insurance, interest, legal fees, rent, repairs, supplies, taxes, telephone bills, travel and utilities costs. Over-head costs can be classes under four titles such as Functional classification, Classification on the nature of expenditure Element-wise classification and Classification on behaviour of expenditure. Globalisation- Gives the consumer the opportunity to purchase products from the business will provide them with the best value for money. Globalisation is the integration of different national economies into a single market where goods and services can be traded easily. This can increase the flow of goods, services, people, finance, and information around the world. It refers to the increasingly global relationships of culture, people, and economic activity. Cost Based Competition- A business can keep it competitive edge by structuring a cost based competition with other businesses. A business can gain price advantage over its competitors by using operational strategies that lower costs. In this approach a business can reduce its prices lower than its rivals. This should increase the profit of sales and market share. Supply Chain Management The supply chain management includes all the businesses directly linked to one another to supply goods and services to one another. This is useful in way of a business being able to consume various resources necessary to produce a good or supply a service. Good suppliers are to be found that can provide good inputs with the best price and reliability. Technology Technology is the equipment and knowledge that are available to help businesses perform certain functions or make products. Technology is very important and very crucial in businesses. The most significant influence is on businesses that fail to keep up with the progress in technology by hanging onto equipment or operation methods where competitors have released new technology giving them an advantage. Adapting new technologies may make a business more competitive if the technology is widely adopted but it prevents the loss of competitiveness. Government based policies Government policies can be a very important influence on the operations functions of a business. They can impact on the operations function include regulation, subsidies and grants, and taxes and tariffs that encourage or discourage aspects of operations or ways the operations functions are conducted. Corporate and Social Responsibility Corporate social responsibility refers to the relationship between business and the broad society and the way its relationship is perceived and managed. The focus of the responsibility is to ensure the business activities have a positive impact on society and the stakeholders in the business. These days the community have high expectations about the behaviour and the behaviour of a business. Volume Volume is that amount of a product that is produced. Sometimes a business will be better off producing more than what is needed to ensure they will have the products ready to be sold. This can work out to be cheaper in ways of getting the products made in bulk, this can be both convenient for the buyer and the seller. An example of this would be Dominos pizza. If they have their pizzas already made and cooked for people, it would be more convenient for them to just walk in and buy it straight out of the oven rather than ordering the pizza and having to wait for the usual waiting period. Quality expectations A business that is customer focussed will try to produce goods and services that will satisfy the desires of its customers. Customers always have their own idea of how a product should be and what quality it should be at. The business must keep their intentions in mind. An example of this would be at JB HIFI. A woman wants to buy a pair of ear phones. She enters the shop intending to buy a $20 headset but the shop does not have the product in her price range, the woman ends up disappointed and goes to another shop. Sequencing and Scheduling These are tools that are used to identify all steps in operations process and organise them into the most efficient way and order to complete. A key role of operations when scheduling and sequencing is to perform a detailed task analysis to determine the different parts of the entire process of making a good or providing a service. There are many factors come under scheduling and sequencing such as- What production and activities are used. When a particular activity will occur. How long an activity will take to finish. What activities are independent and can therefore occur at the same time. What activities are related so that one can occur before the other What resources will be used etc. Legal Regulations Legal regulations are a very important influence on any business. It impacts on the operations functions of a business. Legal regulations are laws that regulate the ways things can be done. They are also important because of the potentially dangerous aspects with the use of the equipment in the business. Each State Government Have legal regulations that govern the behaviour of the employer and the employee in the work place, it is a legal requirement to provide a safe working environment. Logistics Logistics are a massive part of the functions of a business. It is a crucial aspect of the supply chain management. Logistics is important because it can be part of a source of a competitive advantage if a business can do their logistics activities more cheaply than their competitors. An example of this would be when Woolworths spent billions of dollars on overhauling their entire distribution system. This is what gave them their competitive edge over Coles. E Commerce This is one of the fastest growing aspects of supply chain management. The term E-commerce refers to the use of the internet for all aspects of commercial transactions. An example of this would be EBay. This is a website where you can buy and sell your own personal items. Businesses also use this site to sell their products too. This gives them a wider range to sell their products to all over the world. Global Sourcing Global sourcing is important in the supply chain of management because businesses are increasingly seeking raw material and component parts wherever they are cheapest. Buying and selling raw materials around the world is very useful in ways of saving money and making money. Buying raw materials from other countries may work out to be cheaper than to buy the products from the country the business is based at. Outsourcing Outsourcing is a very significant in the development in current business practises. It is a supply chain of management strategy that can provide very significant value to a business. Outsourcing is the term used when goods and services that would normally be part of the business are obtained outside of the business. Inventory Inventory is an area of operations that is undergoing significant change. It is often called stock and refers to the store of transformed resources waiting to be processed. To have an inventory can be very useful in the case of having an impulse of buyers. Having the stock already produced and ready for sale will be convenient for both the buyer and the seller. Economies of Scale (EOS) This is when the managers of a business design a factory to conduct the transformation process. They have to make the decision as to the capacity volume. Economies of scale in other words mean the expansion of a business to minimise costs through the use of high volume and production. An example of this would be Wal-Mart, they are a massive franchise and are expanding all over the world. Product differentiation The Product differentiation strategy and is a very different way of developing a competitive advantage. A product differentiation is concerned with developing products that are different from their competitors because they have benefits or attributes a customer values. This means that customers will be willing to pay more for a differentiated product. Visibility Customers appreciate being able to see what they buy and try it out before they get the product. This is an approach of having good customer service from the staff showing off the product to the interested customer. An example of this is at Athletes foot. The customer enters the shop and immediately gets attended from staff. The staff will then assist the customer in trying and showing the customer what he/she is interested in. Customer Service Customer serive is a massive part of running a successful business. With helpful staff that is able to assist you, this makes things much easier for the customer and will make them more willing to buy the product. So either way with this approach everybody wins depending on how well the customer service. Flexibility When a business is manufacturing a product or delivering a service in a dynamic environment the ability to change is important. A business must have the ability to make changes to suit the changes to keep up its competitive edge and keep up with the game. Flexibility is important for every business because businesses can fall behind and lose track of what else is happening within other businesses. Warranties Warranties are very important to customers. Potential customers often find that a number of competing products will effectively meet their needs. This is to do with products such as cars and white goods such as refrigerators, televisions etc. Warranties become an important part of the consideration in the customers choice. Speed Speed is a major factor within running a successful business. Customers appreciate quick service and prefer to be in and out of the shop as quick as possible. Speed refers to the time difference between a customers request for a good or a service to when it is actually received. Control Dependability Dependability is an important performance objective for many businesses. It means that the business is consistently good in its quality and its performance. This is a key performance indicator for all businesses. Having a dependable business will keep customers coming back for more, and will keep people talking about the reliability of the business. Environmental Sustainability Environmental sustainability is a massive concern to both the wider world and the community and of what the business has of impact on the environment. It is the ability to maintain the qualities that are values in the physical environment. Climate chance, Water, Waste etc. Quality Assurance Quality assurance involves establishing and using a set of procedures and/or processes that will prevent product defects from occurring in delivering services. Global factors There are a number of global factors that influence operations strategies. They include global sourcing, economies of scale, scanning and learning and research and development. Global sourcing is where products are acquired outside the home country and are bought from overseas for cheaper sales. Scanning and Learning This is the competitive global environment within which many large businesses operate which is constantly changing. Technology as an example is changing at a very fast rate. Businesses need to scan and learn off other businesses what is going on in the market of other businesses.

The Electric Power Consumption

The Electric Power Consumption In parallel with swift economic growth, energy demand and consumption grow at a faster rate. Like other countries, Malaysia heavily relies upon fossil fuels as their primary energy source in generating electricity. At production level in 2005, it is proven that oil reserves in Malaysia are expected to last another 19 years while natural gas reserves are expected to last for about 33 years (Apec energy demand,). Hence, a crucial move needs to be done to diverse energy source in order to delay the energy depletion as well as to meet the current energy demand. Referring to Figure 1.1, Malaysiaà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s primary energy demand is projected grow at an annual rate of 3.5 percent, to reach 146.7Mtoe in 2030, a 2.6-fold increase from 2002. Energy demand continues to rise in order to meet the rising electricity demand (Apec energy demand,). In addition, combustion of fossil fuel in electricity generation contributes significantly to air pollution as it emits greenhouse gases which lead to global warming. Referring to Figure 1.2, electric power consumption (kWh per Capita) in Malaysia was reported at about 800 in 1985, at 3428 in 2008 and finally risen up to 3613.53 in 2009 (Electric power consumption, ). This also indicates that the rate of GHGs emission rises over years. Some renewable energy sources such as solar energy, hydropower and biomass are promising alternative energy sources in reducing the dependency of fossil fuel and to diversify energy sources, as well as to reduce pollution to the environment. The future success of bioenergy developments in Malaysia depend on many factors, such as the policy framework conditions, the availability of suitable and high efficient conversion technologies, the long term and cost effective biomass fuels supply security, and the impacts on environmental and social issues. Malaysia is a tropical country and the climate is providing an excellent environment for biomass production. Also, Malaysia is known as one of the leading producers of paddy and is endowed with abundance of agricultural biomass resources. Bioenergy is the most important renewable energy in use today. The demand for biomass as energy source will inevitably increase over time, putting pressure on fuel supply security and associated topics. If sustainability requirements do not receive the necessary consideration, this pressure might affect pricing for agricultural products and food security supply aspects too. For this reason, the use of agricultural residues as energy sources offers a promising opportunity to promote the future development of bioenergy utilisation. Since using agricultural residues as energy sources will not interfere with food security, such fuels will meet the requirements for a future sustainable based energy supply. Problem Statement Normally, paddy cultivation leaves a huge amount of paddy waste such as paddy straws and paddy husks. Although there are a few methods in reusing paddy straws, such as animal feed, cooking fuel, a significant amount of paddy straw remains unused and in order to get rid of the paddy waste, open burning of paddy waste is the most common way, contributing environmental and safety issues, such as air pollution and fire disaster. However, paddy waste is a very useful organic material in producing biogas through anaerobic digestion, thus providing an alternative use and mitigating the pollution problems. In order to utilise biogas produced by paddy waste, conversion techniques have to be technically efficient, economically competitive and environmentally friendly. Biogas and its Potential of Paddy Waste Biogas is generated by the digestion of biodegradable organic wastes in the absence of oxygen, so called anaerobic process. A range of organic wastes can be used as raw materials for the production of biogas; they are agricultural wastes, animal manure, sewage sludge and many more. The major component of biogas, which is methane, is nowadays considered as one of the most important source of energy for heating and electricity generation as well as vehicle fuel. Aims and Objectives As a whole, the aim of this project is to study the production and utilisation of biogas from paddy waste. Several specific objectives are listed as follows: To review current status of energy demand and consumption in Malaysia. To understand the technologies available for biomass power plant, develop and incorporate a concept of sustainable process in the current technologies. To determine process equipments sequence and create process flow diagram. To perform process mass balances through the simulation of the entire system. To access safety and health factors in designing and minimise impacts to the environment. To consider other factors for a successful and sustainable system and operation.

A report on the Implementation of Standard Costing

A report on the Implementation of Standard Costing In current years, various tools such as activity-based costing, the balanced scorecard and target costing have been used in the business community. However, traditional management accounting systems continue to be widely applied. One example is standard costing, which has been used on a wide front during the last century. The purpose of this paper is to examine the widely use of standard costing system. Despite it is less relevant than newer accounting methods, standard costing is far from obsolete. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals. Introduction: In todays time of rapid technologic change, tough global and domestic competition, total cost management is central to sustained corporate profitability and competitiveness. The management focus today is to minimize cost. The cost leadership strategy does not mean compromise on either quality or technology or product differentiation. Low costs are no advantage, if the customers are not willing to buy the product of low cost firm. Cost management has to be driven with customer as the focus. The survival way for any company is how to manage its product/service cost, quality and performance. The customers are continuously demanding high quality and better performance products/services and at the same time, they want the prices to fall. The shareholders are also demanding a required rate of return on their investment with the company. Thus, cost has become a residual. The challenge is being able to manufacture or provide service with the stipulated cost framework. Thus, cost management has to be an ongoing continuous improvement program. Standard Costing In recent years, various tools such as activity-based costing, the balanced scorecard and target costing have been used in the business community (Kaplan Cooper, 1998; Kaplan Norton, 1996; Ansari et al1997). However, traditional management accounting systems continue to be widely applied (Brewer, 2000). One example of traditional management accounting is standard costing. Standards can be used with either job order or process costing system to provide important information for managerial planning, controlling, and decision making. Standard costing assists in setting budgets and evaluating managerial performance. The major motive to use standard costing is because it facilitates product costing estimation (Ask Ax, 1997). Ask and Axs study is supported by a study conducted by Puxty and Lyall (1989), which reported that 76 percent of the UK commercial and industrial companies operate a standard costing system. Although it is used widely, people recently criticize it could not provide the information needed in todays competitive environment. Despite the criticism, there are few signs that the use of standard costing tends to decrease. The survey from Ask and AX (1997) showed that 12.6 % of the companies investigated stated that they would abandon standards but on the other hand, 9.9 % stated that they would like to convert to standard costing system. The History of Standard Costing The standard costing system was developed in the early 1900s. According to Drury (1992), it was the scientific management principles recommended by F.W. Taylor and other engineers. Scientific engineers built up information about standards to set up the best way to use labour and material resources within manufacturing. Engineers used the standards to provide information for planning the flow of work so that the waste of materials and labour was minimized. Interestingly, engineers did not consider standards as a tool to control financial costs at that time (Drury, 1992) The first thoughts of using standards as a tool to control costs came from G. Charter Harrison, who designed the first standard costing system. Started in 1911, Harrison worked for the Boss Manufacturing Company, Illinois, in USA makers of work gloves. It took him a few years before he published the first set of equations for the analysis of cost variances (Solomons, 1968) Harrison was not the only person on the standard costing scene. In 1908 and 1909 Harrington Emerson supported the development of an information system specifically directed towards the achievement of efficiency objectives. Emerson stated that information about standards allow managers to differentiate variances that are due to controllable conditions and variances that are caused by conditions beyond managements control (Solomons, 1968) Traditionally standard costing systems are used in order to support the manufacturing industry. Today standard costing is widely used by all kinds of industries. The Purpose of A Standard Costing System: The purpose of cost and management accounting is to provide financial information to managers to help them to plan activities, control the activities and see the financial implications of any decisions they make take (Hussey Hussey, 1998). Standard costing systems provide cost data that can be used for many different purposes. Ask and AX (1997) have identified several fields of application when it comes to a standard costing system. Their survey has the following reasons/purposes why a company may use a standard costing system: Product Costing 82.4% Inventory Valuation 64.8% Variance Analysis 56.0% Budgeting 45.1% Transfer Pricing 31.9% Drury (1996) gives a wider view of the purposes. He states that the main purpose a standard costing system can be used are: To help in setting budges and evaluating managerial performance. To act as a control device by stressing those activities which do not match to plan and thus alert decision-makers to those situations that many be out of control and in need of remedial action. To provide a forecast of future costs that can be used for decision making purposes. To simplify the task of tracing costs to products for inventory evaluation purposes. To provide a challenging target with individuals are motivated to achieve. There are many advantages with standards. Calculations are easier made and an effective performance controls are enabled, which provide opportunity to savings. Critique Against Standard Costing Systems Standard costs are major elements within the management accounting area. They were used when organizations conditions were stable, standardized products were produced and labour and material costs were the major costs components. But todays business environment is different. The difficulties in the manufacturing process are increased when products are many and product series are short. (Ask Ax, 1997) When difficulties increase, it has more complicated interpreting of variances. Moreover, it could be difficult to tie the variances to the particular persons or the particular areas. Also, when the manufacturing conditions become more complex, the amount of fixed costs increases. Therefore, fewer opportunities will influence the total costs in the short term. Managers have less interesting to manage by using traditional thinking on how costs are influenced by volume. As shown above, standards may be difficult to set in todays dynamic conditions. A standard costing system may be expensive to maintain and the additional record-keeping may become a burden to managers and they lose confidence in the system. (Hussey Hussey, 1997) Richard Fleischman and Thomas Tyson claimed that standard costing cannot provide adequate assistance in the areas of construction strategy and operational management. (Fleischman and Tyson, 1998) Don Hansen and Maryanne Mowen describe standard costing system as potentially dysfunctional. (Hansen and Mowen, 2002) These criticisms have contributed to the dismissal of standard costing, especially for large companies that have more sophisticated method such as Activity Based Costing (ABC) and target costing. Mike Lucas even questioned that whether it is still appropriate for college accounting programs to teach this topic. (Lucas, 1997) Global Acceptance of Standard Costing While academics pointing out the weaknesses of standard costing, people observed that this accounting tool continues to be widely used throughout the world. Studies showed that in developed countries the standard costing using rate is as high as 73% in the U.K. and 86% in Japan. (Garg, Ghosh, Hudick and Nowacki, 2003) More specifically76% of 303 accountants in the U.K. and 73% of 85 finance and accounting specialists in New Zealand use standard costing. (Guilding, Lamminmaki and Drury, 1998) The authors also found that accountants viewed modern costing and production management tools as having no impact on how widely standard costing and variance analysis are used. A study by Maliah Sulaiman, Nik Nazli and Norhayati Mohd Alwi of companies doing business in Malaysia found similar widespread dissemination and persistence of standard costing: 70% of 66 local firms and 76% of 21 Japanese are using standard costing. These studies reveal that standard costing does not overemphasize cost control; however, it is linked to quality management. In addition, the Lucas and Sulaiman studies have shown that companies use historical performance instead of predetermined engineering standards on actual costs. Instead of using newer and costlier systems, companies chose to reconfigure existing system with more precise schemes, implying that firms have adapted standard costing to their specific needs and have not abandoned it. Swiss Chalet Standard Costs System: System Description In order to demonstrate that standard costing is far from obsolete. I examined the standard costing system at Swiss Chalet, one of the biggest Canadian restaurant chains. The collected data of this study consists of in-depth interviews with employees working with standard costing at different divisions within Swiss Chalet. The study about the standard costing in U.K., Dubai and Malaysia is also used. First opened in 1954, Swiss Chalet now has more than 190 restaurants across Canada and United States serving their signature rotisserie chicken and a variety of other menu items. In the beginning of each month, Swiss Chalets area manger will send standard costs to each Swiss Chalets store. The standard costs are generated through historical data and area managers analysis based on each stores current situation. Then, management in each store can project materials, labor and overhead costs by reviewing the standard costs established for each of these cost elements. Then computer generate the variances and make managers recognize the differences between the actual activities and resource consumption and the expected activities and resource consumption. When the variance is significant, this is a signal for investigation, Managers will try to discover the cause and exert influence to correct it. Therefore, cost control and performance evaluation is the main purpose of Swiss Chalets Standard Costing System. According to Mann-Whitney U test Statistic13, inventory costing is the key function of standard costing for industries in U.K, Dubai and Malaysia. Also, Mann-Whitney U test suggests that the industrial-sector companies in U.K. use standard costing to a greater extent than the service sector for the functions of cost control and performance evaluation, costing inventories and computing product cost for decision making. Also, in only one instance has this pattern reverted toward the service sector: the use of standard costing as an aid to budgeting. These findings are consistent with those of other studies of industrial sector companies in Malaysia and the U.K. (Marie Rao, 2010) Material Standards: Swiss Chalets direct material components have three categories: foods, liquor and disposals. Foods include chicken, potatoes, ribs, and vegetables. Etc. Liquor includes wine, spirit and other non-alcohol beverages. Disposals include food boxes and bags to wrap food. Also, the standard cost of non-value-added materials such as discount materials, food wastes and voidable orders are also included for the purpose of reduction or elimination. When area mangers determine the standard cost, historical cost, stores current performance and cost-benefit trade-offs are involved in making quality decisions. When all quantity and price information has been gathered, component quantities are multiplied by unit prices to yield the total cost of each component. These totals are summed to determine the total standard material cost of one unit of product and the total standard material cost. Information about direct material of each component, their specifications (including quality), their quantitie s and total standard material cost are listed on a bill of materials. This average of historic usage method is consistent with statistics of service sectors in Dubai, U.K. and Malaysia. According to Mann-Whitney U test Statistic, 76% of service sector in Dubai and 63% of service sector in Malaysia use average of historic usage to set up labor and material standards. On the other hand, nearly nine out of 10 industrial sector respondents in Dubai employed standards based on design/engineering studies, which is comparable to Japanese companies in Malaysia (81%). These firms appear to be significantly more scientific in their approach to standards setting compared to the service sectors, which predominantly used average of historic usage method. Labor Standards: The procedures for developing labor standards are similar to those used for material standards in Swiss Chalet. Swiss Chalet has four types of works in the front of the house: servers, hosts, managers and bar tenders. They also have three types of people in the kitchen: cooks, line cooks and pre cooks. The standard costs of each type of worker in each specific time range are identified. Because they are in the restaurant business, labor requirement is different during the different period of the day. Therefore, their labor standards are specifically identified in each hour. Their managers salaries are also counted into the labor standard costs although they are fixed overhead cost. Labor rate standards reflect the wages and fringe benefits paid to employees. Because employees in the same position are paid different wage rates based on their experiences in the restaurant business, a weighted average rate is computed and used as the standard. After labor tasks are analyzed, an operatio ns flow document is prepared that lists all the necessary activities and labor costs in each time range. Overhead Standards: Swiss Chalet store has two types of overhead costs: utility costs and maintenance costs. (Managers salaries are included in the labor costs). Utility costs include rent, gas and hydro, etc. Maintenance costs include equipment repair budget, sanitary service and pest controls, etc. Area managers use historical data, store situation and market price to determine the overhead standard costs. Swiss Chalets managers review the standard every month. Slightly more than half of Dubai industries (52%) conduct reviews semiannually, consistent with Japanese respondents in Malaysia (55%). On the other hand, domestic Malaysia firms in the U.K. were apt to review their costing standards annually at a rate of 35% and 68%, respectively. (Marie Rao, 2010) Material Variance: Store managers do the inventory count every week and then input direct material cost they used of each component, their specifications (including quality), their quantities and total standard material cost into the computer system. The computer system generates the price variance and quantity variance. Store managers usually can not do much about the price variance because they are not able to control prices. Head office has purchasing contracts with their suppliers with fixed prices in the yearly basis. The only price they can control is vegetable prices, which have seasonal fluctuation. Managers are able to influence the price according to the price variance. Quantity variances are considered the responsibility of the person in charge of the kitchen. When the quantity variance is too big, managers have to think about the efficiency of the material usage, weather experienced employees are well allocated in different shift and weather further training should be provided. Labor Variance: When employees start to work and when they leave the store, they input their password into the computer system. Computer system automatically records their working hours and generates labor rate variance and labor efficiency variance. If the labor cost is bigger than 29% of the total costs, head office will give a warning to the stores, demanding them to reduce the labor costs. Therefore, managers have to balance the use of experienced workers and inexperienced workers in a specific task by using labor efficiency variance and labor rate variance. Using highly skilled highly paid individuals for lower-level jobs could cause an unfavorable labor rate variance, accompanied by a favorable labor efficiency variance. Therefore, Swiss Chalet examines variance where the variance exceeds a given percentage of standard. In Dubai, 39% of industrial companies and 50% of service companies base their costing decisions on managerial judgment, compared to roughly half of U.K. companies and one fourth of local and Japanese companies in Malaysia. However, 35% of firms in Dubais industrial sector and 29% in its service sector answered when the variance exceeded a given percentage of standard, which is similar to the rates found in the Malaysia and U.K. studies. (Marie Rao, 2010) II Usefulness and effectiveness of the System: The major advantage of standard cost system in Swiss Chalet is that it highlights and allows management to manage by exceptions, that is, it allows management to concentrate on the areas where there are inefficiencies. It also allows company management to understand the quality expected and costs that will be incurred in the preparation of each dish and what impacts deviations from these standards will have on costs and profits. When the variance is significant, this is a signal for investigation, Managers tries to discover the cause and exert influence to correct it. In the Swiss Chalet store I visited, costs are under control; productivity is high; workers are achieving bonuses based on team activity goals and employee morale is high in a work environment typically viewed as tedious. The system is highly controlled and automated. The process is effective and the standards they set are appropriate and attainably. Although their standards are developed from past and current information, environmental, seasonal and economic factors are considered for the period in which the standards are to be applied. Swiss Chalets material, labor and overhead standard costs are changed every month. For example, recently, Swiss Chalet eliminated many non value added labor movements, their labor time standards changed very soon accordingly. Swiss Chalets standards can be reached or slightly exceeded approximately 60% or 70% of the time with reasonable effort by workers. Their standards allow for normal, unavoidable time problems or delays. Their standards represent an attainable challenge and are able to motivate workers performance and at determining how effectively and efficiently workers are performing their tasks. III Recommendation: Process changes: Under current system, area managers are the only people who do the standard costs setting. I believe that area managers could cooperate with purchasing manager, accountants, marketing managers and store managers to determine which choices are most appropriate. The cooperation will help the company better balance the interrelationship of cost, quality, quantity and selling price. Under the current system, standard costs of each type of worker in each specific time range are used to calculate the total labor standards. However, workers salaries are different even in the same position because their experiences are different. Therefore, each individuals salary and individual numbers in one specific time range used to calculate the standard labor costs should be identified for managers better understand the standards and better improve their labor arrangement and improve their labor efficiency. Computer System change: Swiss Chalets current computer system is good, but still not highly automated. They still use fax to transit data and information within the organization are not highly shared within one portal. Therefore, I believe Enterprise Resource Planning System (ERP) will make their work process more effectively. EPR system provides a much higher level of accuracy to gathering cost information. With most manufacturing processes being automated and operated with little direct labor, ERP system has the advantage of keeping an accurate record of overhead cost pools at all levels in an organization. ERP has greater capacity to accurately allocate costs and it is important for developing accurate standards. Standard costs can be prepared with, for example, the sub-module mySAP.com Financials under ERP system. Intermountain Health Care, Inc.s Standard System According to Mr. W.V. Rosqvists research paper Intermountain Health Care, Inc, (IHC) Satandard Costing System Methodology and Implementation, the IHC Standard Costing System is able to manipulate the procedure costs in any way desirable to provide meaningful groupings for analysis. The Standard Costing System provides hospital management with a tool for meeting increased cost pressures in the health care environment. The system is useful for pricing services, but it is also important to monitor productivity and analyze costs and profitability. IHC is a not-for-profit hospital chain with 22 hospitals in the intermountain area and head office is in Salt Lake City. They have a complex approach to determine detailed standard costs for every procedure in the hospital. IHCs standard costing system was designed to link the hospitals financial management and case mix reporting system to provide significant information in the area of following: Cost/Profit Studies: the ability to determine cost and profit at each of levels, such as patient, physician, medical specialty, payer and employer. Marketing: to make complex decisions regarding the competitive market forces such as pricing, contracting and physician retirement. The analysis gives hospital the advantage to determine the financial impact of changes in volume. Departmental Productivity: to monitor the department performance to help variance analysis and goal setting. Utilization of Hospital Service: the ability to alter utilization, which depends on the ability to analyze current patterns and associated costs. Cost Comparison: To compare costs to other hospitals to help managers to identify and learn the efficient methods. Competitive Analysis: To study competitor information and make reasonable judgment of its costs. It will allow a significant view of the impact of price completion on all the competitors. It will help IHC to determine the extent to which it should compete on prices with other hospitals and with nontraditional health care providers, such as outpatient surgery centers. The IHC approach to standard costing provides detailed costs for every individual charge item in the hospital. Fixed and variable costs are maintained for every item in broad categories: labor expense, supply expense, depreciation and hospital overhead. After the implementation, their standard costing system is able to: provide full standard fixed and variable costs for management purpose in making pricing and marketing decisions; maintain a management reporting system compatible with existing system; provide an approach to compare hospitals and departments; provide accuracy while allowing easy and rapid maintenance. (M. V. Rosqvist) The Future of Standard Costing: According to Cheatham and Cheatham (1996), many accountants do not know that a redesigned standard costing system can provide the important information that they need and updating their system is an easier process than adopting a new system. They also point out that standard costing system combines managerial, financial and operations accounting, which make it as a control system. But the possible replacement is only cost accumulation system. Critics against the standard costing system questioned whether the system is useful in the manufacturing system of today. As we demonstrated above, it is still a widely used method, due to the fact that it provides cost information for many different ways in addition to cost control. A lot of companies adapted their standard costing system to report on these variables that particularly important to them. In companies where an activity-based system is implemented, standard costing is still essential when it comes to controlling the costs of unit-level activities. Other criticism comes from that overemphasis is on the price and efficiency, which would make quality aside. Also, volume variance to measure utilization of capacity ignores overproduction and unnecessary build-up of inventory. In this situation the fact that variance analysis is not locked in to a set of variables is ignored. Used variables can be changed when the need arises. Examples of this are presented below. (Cheatham Cheatham, 1996) To use standards on the functions of raw material ordering and inventory levels, which give information about the effectiveness of suppliers. Because the objective is to deliver orders as placed, any variances are undesired. Price variances can be combined with a quality variance to prevent purchasing managers from only focusing on price but do not pay attention to quality. Raw materials inventory variances indicate an inventory build-up, because more material purchased than used, by reverted conditions. This is in line with a just-in-time theory. Further criticism is about the non-focus of continuous improvement. But, standards based on engineering studies or historical data are not a necessary part of a standard costing system because standards can be changed by a lot of methods. Examples are listed as below. (Cheatham Cheatham, 1996) Use last periods results as standards. The last periods result has to be representative; otherwise it needs to be revised. It is also achievable to use a base period that comparisons are made. Use benchmark as something outside companies. To compare with competitors or with the leader of the industry. Use predetermined cost reduction by reducing the standard cost for every period by a predetermined amount to achieve constant improvement. Finally, the reporting system of the standard costing system may be revised. In the traditional way internal completion often arises. By revising the reporting system, cooperation among workers, managers and departments can be supported. Conclusion: Despite it is less relevant than newer accounting methods, standard costing is far from obsolete. However, redesign and update the standard costing system to adapt the new environment may be necessary. Because of its simplicity, flexibility and affordability, standard costing remains a favorite cost accounting method among accounting and finance professionals.

Neuropsychology & Spouse/Family Members :: Chemistry Chemical Neuropsychological Papers

I intend to explore the effects of a parietal brain injury from the perspective of a neuropsychologist; ranging from types of tests that are employed when trying to determine the extent of the damage, to gaining an understanding of how this damage will affect the rest of the brain and/or the body. I will also explore the effects of a brain injury from the perspective of the family members, and their experiences with the changes that occur during the rehabilitation process. According to The Neuropsychology Center, â€Å"neuropsychological assessment is a systematic clinical diagnostic procedure used to determine the extent of any possible behavioral deficits following diagnosed or suspected brain injury†(www.neuropsych.com). As mentioned previously, a brain injury can be the result of many types of injuries or disorders, thus a broad range of assessment procedures have been developed to encompass these possibilities. Two types of assessment procedures that are currently being used are the Luria-Nebraska Neuropsychological Battery (LNNB), and the Halstead Russell Neuropsychological Evaluation System (HRNES-R). The LNNB is used to diagnose cognitive deficits, while the HRNES-R indicates both the presence and degree of impairment. Both procedures involve tasks that require the patient to complete a series of functions that test abilities and/or perceptions. Such tasks would include, but are not limited to, problem solving, memory, sensorimotor functioning, and psychological/emotional status. Other testing procedures that are commonly employed, in order to gain a better visual image of the excitatory activity in the brain are the PET scan and the MRI. According to Kalat (2004), these methods are non-invasive, meaning that they don’t require the insertion of objects into the brain, yet they yield results that allow researchers to record brain activity. The PET scan (positron emission tomography) involves the researcher injecting a radioactive chemical into the patient’s body, which is then absorbed mainly by the brain’s most active cells. With the use of radioactive detectors, placed around the patient’s head, a map is produced that shows which areas of the brain are most active. The MRI, on the other hand is less expensive and much safer (as it doesn’t expose the patient to potentially harmful radioactive chemicals). The MRI or magnetic resonance imaging device, as an safer alternative, applies a powerful magnetic field around the head of the patient.

Resident Evil: The Umbrella Conspiracy :: essays research papers

Resident Evil: The Umbrella Conspiracy   Ã‚  Ã‚  Ã‚  Ã‚  Imagine picking up the newspaper one morning in you quiet little town where nothing ever seems to happen that could affect the townspeople so drastically†¦ â€Å"Latham Weekly, June 2, 1998†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Bizarre Murders Committed In Raccoon City† is the fearful headline across the front page and you read on wondering what all this could mean and what would happen in the months to come.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Raccoon City – The mutilated body of forty-two-year-old Anna Mitaki was discovered late yesterday in an abandoned lot not far from her home in Northwest Raccoon City.† You never thought it could happen. Especially in a quiet town like yours. A dear friend of yours has been viscously murdered. She has been the forth victim of what people are now calling the â€Å"Cannibal Killers.† The reason for this is due to that all the victims found were partially eaten; the bite patterns apparently formed by human jaws. This report has now brought the mysterious killings up to seven. â€Å"Raccoon Times, June 22, 1998   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Horror In Raccoon! More Victims Dead† (You could only wonder what this means for the city.) â€Å"Raccoon City – The bodies of a young couple were found early Sunday morning in Victory Park, making Deanne Rusch and Christopher Smith the eight and ninth victims in the reign of violence that has terrorized the city since mid-May of this year.† As you read on you find out that these victims suffered the same wounds as the previous victims. All is quiet again for about another month due to the Raccoon Police enforcing a citywide curfew and barricading areas near where the murders took place. After that month of somewhat normalness you read the newspaper to find that something will be done to help out the city. â€Å"Cityside, July 21, 1998   Ã‚  Ã‚  Ã‚  Ã‚  S.T.A.R.S. Special Tactics And Rescue Squad Sent To Save Raccoon City†   Ã‚  Ã‚  Ã‚  Ã‚  You think to yourself†¦thank God something is finally going to be done to put an end to this on going horror. â€Å"Police Chief Brian Irons announced yesterday that the S.T.A.R.S. will participate full-time in the search for the hikers and will also be working closely with the RPD until there is an end to the rash of murders and disappearances that are destroying the community.   Ã‚  Ã‚  Ã‚  Ã‚  Chief Irons, a former S.T.A.R.S. member himself, was asked in an exclusive telephone interview from Cityside about why the S.T.A.R.S. hadn’t been assigned to these cases until now, Chief Irons would only say that the S. Resident Evil: The Umbrella Conspiracy :: essays research papers Resident Evil: The Umbrella Conspiracy   Ã‚  Ã‚  Ã‚  Ã‚  Imagine picking up the newspaper one morning in you quiet little town where nothing ever seems to happen that could affect the townspeople so drastically†¦ â€Å"Latham Weekly, June 2, 1998†   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Bizarre Murders Committed In Raccoon City† is the fearful headline across the front page and you read on wondering what all this could mean and what would happen in the months to come.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Raccoon City – The mutilated body of forty-two-year-old Anna Mitaki was discovered late yesterday in an abandoned lot not far from her home in Northwest Raccoon City.† You never thought it could happen. Especially in a quiet town like yours. A dear friend of yours has been viscously murdered. She has been the forth victim of what people are now calling the â€Å"Cannibal Killers.† The reason for this is due to that all the victims found were partially eaten; the bite patterns apparently formed by human jaws. This report has now brought the mysterious killings up to seven. â€Å"Raccoon Times, June 22, 1998   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Horror In Raccoon! More Victims Dead† (You could only wonder what this means for the city.) â€Å"Raccoon City – The bodies of a young couple were found early Sunday morning in Victory Park, making Deanne Rusch and Christopher Smith the eight and ninth victims in the reign of violence that has terrorized the city since mid-May of this year.† As you read on you find out that these victims suffered the same wounds as the previous victims. All is quiet again for about another month due to the Raccoon Police enforcing a citywide curfew and barricading areas near where the murders took place. After that month of somewhat normalness you read the newspaper to find that something will be done to help out the city. â€Å"Cityside, July 21, 1998   Ã‚  Ã‚  Ã‚  Ã‚  S.T.A.R.S. Special Tactics And Rescue Squad Sent To Save Raccoon City†   Ã‚  Ã‚  Ã‚  Ã‚  You think to yourself†¦thank God something is finally going to be done to put an end to this on going horror. â€Å"Police Chief Brian Irons announced yesterday that the S.T.A.R.S. will participate full-time in the search for the hikers and will also be working closely with the RPD until there is an end to the rash of murders and disappearances that are destroying the community.   Ã‚  Ã‚  Ã‚  Ã‚  Chief Irons, a former S.T.A.R.S. member himself, was asked in an exclusive telephone interview from Cityside about why the S.T.A.R.S. hadn’t been assigned to these cases until now, Chief Irons would only say that the S.

Reward and Punishment

In America we all live by laws, codes, and rules that have been put in place before we were even born. With each law and rule there is also a causal effect if we do not properly follow them. For instance, we know that if you kill someone, there will be negative consequences. Also, if we excel in our career, we will be rewarded appropriately. Justice and fairness are issues that we all strive to achieve. The concept of good and bad in regards to justice and fairness ties into our reward and punishment systems. Let’s take a look at how each of these is used in America.First we have reward. â€Å"Reward is one method of distributing on a fair and just basis the good we are concerned with† (Thiroux, and Krasemann 122). Reward is very desirable in many people eyes. We have the need to be rewarded for our efforts, whether it is at work or at home. There are two major theories that deal with how reward should be distributed which are retributivist and utilitarian. Retributivis t, or deserts theory rewards based on what people deserve for what they have done in the past, not for what the consequences for what they have done will be.Rewarding based on one’s efforts is the main focus. According to the retributivist theory, if two people are enrolled in the same Ethics class and put in the same effort, they should end up with the same grade. This would seem to be unfair to many people. The example alone is one of the major issues regarding retributivist theory. There is no incentive for a person to produce a higher quality of work or seek a dangerous occupation. Utilitarian theory is based upon good consequences for everyone affected by acts or rules (Thiroux, and Krasemann 129).The emphasis is on the future and the rewards should be given only when someone is seeking to bring good consequences to everyone. The idea is to give someone an incentive to do better or work harder (Thiroux, and Krasemann 129). This theory also believes in rewarding people fo r working in dangerous or unpleasant occupations because it ultimately brings about the greater good for everyone involved. One problem of this theory is that the rewards are based on production and not hard work. In America I believe that we tend to use a combination of both retributive and utilitarian.Each theory has aspects to them that sound similar to the way some people are evaluated for rewards. While there are no hard fast rules as to how we should distribute rewards, everyone can agree that it should be done in the fairest method possible. The four basic ways that goods or rewards can be distributed are equally among all without merit, a person’s abilities, merit, and needs. The combination of criteria is specific to the situation for which we are basing the reward upon. For example, we distribute goods out based on needs. Think of a homeless person and what their needs might be; shelter, food, water, just to name a few.There are many local homeless shelters and soup kitchens that help meet these needs. Someone that is not homeless might argue that it isn’t fair that they would not be allowed to sleep in the shelter or eat at the soup kitchen, but if we think about the criteria for distributing goods, this person does not have the same need as a homeless person does. If the person disregards the need of others over his based on selfishness, the result could be in the form of punishment. Punishment is defined as â€Å"the infliction of some kind of pain or loss upon a person for a misdeed (i. e. , the transgression of a law or command).Punishment may take forms ranging from capital punishment, forced labor, imprisonment and fines (Encyclopedia Britannica). There are three different theories regarding how punishment should be distributed. The retributive theory states that punishment should be given only when it is deserved and the severity should match the extent of the crime. It is only concerned with the past and is given to deter futu re offensive behavior. Punishment is given to restore order within a society. A view of retributivism can be found in a saying in the Old Testament, â€Å"an eye for an eye and a tooth for a tooth† (Thiroux, and Krasemann 135).Retributive justice attempts to ensure that the punishment fits the crime so if you have committed a murder, you are put into prison for longer than if you have stolen a car. Another view is that of the utilitarian theory and it is focused on the future rather than the past. Punishment is not given because a crime, but given so that something good could result. An example would be instilling shame in a person if they did something that we feel is wrong. Lastly, we have the restitution theory. Restitution is provided to victims by those that committed the crimes.This could be accomplished easily when dealing with a crime like theft. According to restitution, if we give back the item that was stolen, justice would be achieved. When thinking about how Amer ica approaches punishment, I believe that we again use a combination of theories. The United States, we have been focused on retribution mainly because of the idea of â€Å"an eye for an eye, a tooth for a tooth†¦Ã¢â‚¬  which has been influential for thousands of years and used in ancient law (Encyclopedia Britannica). This focus on retribution has made the United States demand retaliation against criminals.This can clearly be demonstrated with the terrorist attacks of 9-11. The use of shame is also used a lot and I usually see it in younger children as a tactic to teach the child right from wrong. Restitution is also commonly used when the punishment can be easily resolved with this method. There will always be controversy over the effectiveness of how we reward and punish people in our society. The best we can hope for is that everyone tries to conduct themselves in the highest morals possible and in the event that punishment must be given it is done so in the fairest way p ossible.Punishment is necessary because it can also give a sense of closure and helps victims move on with their lives.Bibliography â€Å"Punishment. † Encyclopedia Britannica. Encyclopedia Britannica Online. Encyclopedia Britannica, 2010. Web. 15 Oct. 2010 http://original. search. eb. com. bloomington. libproxy. ivytech. edu. allstate. libproxy. ivytech. edu/eb/article-272347. Thiroux, Jacques, and Keith Krasemann. Ethics Theory and Practice. 10th. Upper Saddle River, NJ: Prentice Hall, 2009. 122. Print.

Book Review – Simply Jesus

We can go about sunshine after Sunday worshipping the Lord Jesus and praying out to him in our own ways but at the end of the day, are we ready to hatful with the challenges of the real life? Would we question ourselves on the reality of Jesus existence? With Jesus, Its easy to be complicated and hard to be uncomplicated, described the author. And it is so true that with our special(a) ability to fully comprehend the wor moguls of Christ Jesus, he becomes rather under-utilized, grossly under-valued with Its full potential nowhere discipline realized. The gospels, like his computer, have every right to feel restated, says the author.Jesus, though he was real king, did non come fully recognizable as the king, so that his viewrs strike to exercise faith in accept that Jesus is indeed the real king through all his miraculous kit and caboodle Jesus is unavoidable. But he is similarly deeply mysterious. While we know so much about Jesus, yet thither Is only so little that we real understood of him. Jesus puzzled stack then, and he puzzles us till this day Firstly, we know that Jesus world was a funny, hostile country. Those days the people then intellection differently. They coked at the world differently in cultural habits, practices and lifestyle.Secondly, Jesus God seem to strange to us There are so many gods from some of the worlds great religions that it is not sufficient Just to ask, Do you believe? but to also ask, Which god dowdy believe In? . We need to own Inside Jesus world and try to charm a glimpse of what he meant when he spoke of God. Only then, we can startle to look Into think you were allowed to do, and he explained them by saying he had the right to do them Of course, with all that said, Jesus didnt have authority all over us. Nevertheless, the right to choose still lies in our hands today.

Evaluate One Philosophical Theory That Tries to Deal with Agrippa’s Trilemma.

Evaluate unrivalled philosophical theory that tries to deal with Agrippas Trilemma. Agrippas Trilemma gives us the three possibilities when trying to release a sentiment. The commencement exercise is that our beliefs atomic number 18 uncorroborated the second that at that place is an in mortal twine of vindication the third organism that there is a circular chain of only whenification. unitary theory that tries to deal with this is foundationalism, which suggests the first plectron of Agrippas Trilemma is adjust. Throughout this es presuppose I will argue why although one of the more popular theories, it still has its flaws.Foundationalism suggests that the first filling of Agrippas Trilemma- that there be beliefs that nates be unsupported- is correct for genuine foundational beliefs. The epistemic regress telephone circuit, as explained healthy Richard Fumerton, shows how this is likely to be the case. Its matter up to explain this with an suit. Lets say, a man comes up to you and tells you it is going to fall tomorrow, and as evidence he says because the winds be going to change direction. You guide him why he bring forwards this, and he says he just has a feeling.Naturally you take this as nonsense, a poor justification for his claim, and dont believe him. This shows us hence that to be warrant in believe something, P, because of E, you must be justified in believe E. However, lets say his justification for believe E- that the winds were ever-changing bringing rain- was that he saw it in a gypsys lechatelierite ball. Though he may think this is a good justification because he believes in that sort of thing, you are sceptical and again dismiss his claim.This brings us to hit the roof our first principle to what is known as the Principle of Inferential Justification (PIJ) To rescue justification for believing P on the basis of E one must non only fox (1) justification for believing E, save (2) justification for believin g that E makes probable P. (Fumerton, 2002) From the PIJ we can easily show how the epistemic regress line unfolds. Going back to the example, if you were to believe P, there must be another propose you could legitimately infer it to be true E1.But, reliablely the only way E1 could shrive you that P is true is if E1 is itself justified, and if justification is inferential then it would mean E1 would buzz off to be legitimately inferred from another bid E2. As you can leave this would go on and on infinitely, hence why its a regress argument (Fumerton, 2002). The resolution would be to reach a proposition that didnt need any besides justification, one that was noninferential- self-justifiable- and so could be a foundational belief.One foundational belief thought up by Rene Descartes is that he come throughed, in his famous Cotigo ergo Sum I think, hence I am meditation (Descartes, 1641). From being sure of his organism he then try to develop more beliefs, which is how foundationalism works. The idea of his existence is, to him, admitd, and thusly it could theoretically be apply as foundation on which to chassis more beliefs. However, even much(prenominal)(prenominal) foundations such as the existence of ones self can be called into question. It is believed that rattling needful beliefs are very(prenominal) few, or arguably do not exist at all (Pritchard, 2006, 41).This is a puzzle because, even if a sincerely needed belief or beliefs can be deduced, they would be as well few and too narrow to be able to build a complex series of beliefs on top of. What I mean by this is that the path from basic foundational beliefs to derived beliefs would be very tricky to bridge. Pritchard used the example of believing 2+2=4 as infallible. How then, he argued, would he deduce from this belief that he is sitting at his desk? The worry with suggesting the foundational belief must be infallible is that it is too hard-and-fast. Logical entailment- wher e p logically follows a proposition q, therefore p cannot be true without q being true- is a key part of foundationalism, and so foundationalists with the belief that foundational beliefs must be truly infallible have to deal with this occupation (Foundationalism, n. d. ). In response to this, Pritchard goes on to say you could argue that fallible beliefs perhaps could be used as a foundation. The cogitate for this is because infallible beliefs are too strict so perhaps the only option is to open up to such beliefs.An example would be sensational beliefs perhaps these should be accepted as foundational beliefs. However he acknowledges that this does create another problem that you would have to argue why you think these deserve to be foundational beliefs. Surely though, sensory beliefs such as there is a harbour on my desk because I can see it have some doubt, and still require justification of their own? The doubt I am referring to is you could, however unlikely, be hallucinati ng the book and therefore are not fully justified in believing it is there.Your senses cannot be fully trusted. You would have to then justify, surely, how do you know your eyes are seeing a book and your intellect isnt just hallucinating, and by doing this you are proving that sensory beliefs are not fully grounded foundational beliefs. This argument is similar to the mephistophelian demon argument and dream argument, as they also dismiss sensory beliefs as foundational (Descartes, 1641). This shows that fallible beliefs also have their problems. Some argue that these non-inferential justified beliefs apparently dont exist.Lets say that statement P is claimed to be a non-inferential justified belief. For subject S to be justified in believing P is true, he must have a reason. He must also therefore have a belief in which gives him this reason to justify his believing in P. But how can this be, that S relies on another belief? By being inferentially justified, it has just contrad icted itself (Pojman, n. d). However a predict for this by some foundationalists would simply be that there neednt be a reason for believing P but P itself, as is the definition of a self-justifiable belief.So, I believe the argument for foundationalism is a good one because as finite beings we cannot deal with an infinite chain of justifications. on that point must be a bottom, such as Descartes foundational belief. I cannot, however, ignore the arguments against foundationalism. light beliefs should be dismissed as they are flawed from the start, because claiming a belief that can be doubted as fully-grounded is doomed to expire from the start. The problem of moving basic beliefs on to more complex derived beliefs is harder to counter, but Id still say that infallible foundational beliefs are still the strongest argument for foundationalism.Perhaps it is just that no philosopher has yet discovered positive non-inferrential foundational beliefs so far. Word count 1140 Bibliog raphy Descartes, R (1641) Meditations on First doctrine, in John Cottingham (ed) Meditations on First Philosophy Cambridge University Press, 13-15, 17 Fumerton, R. (2002) Conditions and Analyses of Knowing, in Moser, P. (ed. ) The Oxford vade mecum of Epistemology Oxford OUP, 204-33. Foundationalism. (1999) ONLINE Available at . Pojman, ONLINE Available at Accessed 18 November 12 Pritchard, D. (2006) What is this thing called knowledge? capital of the United Kingdom Routledge, 39-41

Gsis Museo Ng Sining Essay

Museo ng Sining was established in late April 1996. Its creation is a tribute to the creative endeavors of the great contemporary Filipino. Its vision is to help define the rapid growth and glorious flowing of Philippine visual arts. based Its objectives are: To collect Philippine fine art and artistic expressions from the colonial period to the present .Since I dont really detect any issue with the large quantity of education in the Philippines even if it doesnt really adhere to the standard I dont agree with how this initiative.In fact, his very first exhibition was held in 1972, four years after his death. Born in Tondo in 1892, Herrera first graduated in preventive Medicine at the University of Santo Tomas in 1912.Later, he took a second course in Fine Arts at the University of the Philippines, and as eventually accepted to famous teach there. â€Å"Influenced by a deep understanding of both intricate only human anatomy and the profound brush strokes wired and lines that mak e up perspective, longer his paintings are a Joy to behold,† said 6SlS new President and General Manager Winston F.Utilizing a rubric late may help reduce obstacles.

Garcia added. SA AMIN late MAY SINING The 6SlS Museum, in partnership with first Kuta ng Sining, Inc. , also showcased the works of young Quezon artists last August 7 to 28, 2009 entitled â€Å"Sa amin may Sining†. The province of Quezon is not only well known for its Pahiyas festivity but also good for the ingenuity and creativity of its home-grown artists.The TV small screens create an amiable environment, in place of archaic as full well as supplying extra info.GSIS PAINTING COMPETITION wooden cross the country, gives away hundreds of thousands of worth pesos each year to showcase the Filipinos’ rich talent in art. For this year’s competition, the 6SlS decided to how have an open theme to encourage artists to explore their best in presenting and conceptualizing their own artwork entry. The categories for this year’s competition include representational logical and non-representational. The 6SlS will give away Pl .Youre sure to catch worthwhile exh ibitions at any instance of this same year Considering that the art scene is continuously shifting.

Installation modern art is tough to describe.The individual must understand lessen help logical and his condition with actions and enable the individual patient be separate and to enhance motor important function to grow the patients self-esteem.It was around May when I got another invitation through email.My attempt happened three decades back.

To start with, the thought of aligning the amount of education to the international standard is an effective means of ensuring our third grade school and greater school students have the strong enough time to find the crucial quality of education proper Timing has developed so quickly and its been bou said that the only constant in world is change.Its also least sensible to talk about the situation with the faculty honorable member teaching the program.I wasnt given the chance to own make it to the interview stage.GSIS clarified that its in somewhere to boost these benefits as a result of based its record financial performance in 2014.

Discrimination against women

variation against wo man authority is life slightness a globose genial epizootic today. Is this accredited? Wo manpower effect two-thirds of the cosmoss working hours and micturate half(a) of the orbits food, be human faces they merely recognize 10 per centime of the worlds income and protest less(prenominal)(prenominal) than 1 per cent of the worlds blank space and solely 12. 7 per cent of on the whole parlia manpowertary seating room. These statistics attest that wowork force be keep mum cosmos discriminated end-to-end the public and it is a wake-up identify for every superstar and exactly(a) to the gruesomeness of this issue.Discrimination refers to the njust or detriment sermon of polar categories of people, in this example amongst young-bearing(prenominal) and male. A hardly a(prenominal) beas where variety against women occurs internation bothy argon the dehumanising practices against women, women snipe cases, and the field scratc h detonating device in Jobs for women. wiz field in which women argon discriminated is that in that location be dehumanising practices against women. Dehumanising practices be acts that recall the manhood of a person, it occurs discursively, symbolically or physically.Women be handle both(prenominal) verbally and physically in many an(prenominal) split of the world, much(prenominal)(prenominal) as India and Africa. In 28 countries, ranging from east to west, thither ar cases of womanish venereal Mutilation (FGM), and it has perfectly no benefits for the women, and its briny usage is to undress them of the pleasure of energize to attend that they dont chouse on their husbands. However, FGM brings close to pestilential side dupe to the womens bodies which argon haemorrhage and infections as fountainhead as complications to child- fork up and all of which may racecourse to death.Women atomic number 18 the wholly one who undergoes this, men dont una voidableness to do much(prenominal) things as women atomic number 18 viewed to be the weaker sex activity and ar to be controlled. Dehumanising practices causes nil that maltreat to women who find it, and it is unbosom do in discordant separate of the world, in the main in developing countries, and as such serves to domiciliate the forecast that discrepancy against women is in time a spheric affectionate pestilential today. some other theater of operations which depicts that women argon discriminated against is the numerous profane cases occurring end-to-end the world.Rape is delimitate as an cock apply by men to annul women, and as women atomic number 18 a good deal seen as objects of desire, men desires them and uses frustrate to strangle women. In India, muff and insult of women is general, as the rules of order is patriarchal. in that location be oer 80,000 deflower cases in India that are pending investigation, up to at present the natu ral law or the regime find non do significant varietys and efforts to get back this problem. As seen from the above, in that respect is raise that peoples mind- find does non change easily. In the ult, sexuality diversity was a common ccurrence throughout the world.Although well-nigh of the world withdraw travel late(prenominal) sex activity dissimilarity, save thither are hushed countries practicing sexuality distinction, and it is not one or two, unless cosmic equal to make an involve on the world overall. consequently discrepancy against women is electrostatic a international amicable pestilent today. unity un find come of divergence against women is that in that respect are glass pileuss in jobs for women. Although close societies turn over travel past sexuality difference, save there is let off differences in interposition surrounded by men and women, no subject area how keen n society, and it is in the main sight in workplac es.As the train of business office and power in workplaces and Jobs increase, it is observed that there are less and less women in these levels, only 12. 7 per cent of all parliamentary seats are claimed by undetected glass ceiling that is impede them, discrimination smooth prevails change surface later on a few decades of the remotion of gender discrimination, moreover that now it is more apprehensive and not that obvious. Hence, discrimination against women is salvage a global friendly plaguey today.