Friday, November 29, 2019
Weight Loss Essays - Obesity, Diets, Dietetics,
Weight Loss About one-third of Americans are extremely over-weight, which may be why crash dieting is beginning to plague America. It's estimated that Americans alone spend 80-100 billion dollars on weight loss tactics. People go on these diets to get quick results but are these results hurting them more than helping? The answer is Yes! The only way to safely and effectively lose weight is through old-fashioned exercise and the right diet. You cannot successfully lose weight by simply cutting food from your diet or taking some pills, it is necessary to work for your results. Without depriving your body of necessary nutrients through dieting, you can lose fat and get the body you've always dreamed of, or at least one you're more comfortable with. The quote "The effects of the current obsession with dieting can be devastating", said by Mr. Woodworth, a long time exercise and nutrition expert, summarizes the dangers of dieting. The many dangerous methods of losing weight: so called "dieting" or starvation/fad diets, pills and drugs, over-exercising, surgery, and eating disorders, have taken many casualties. Many people go on "diets", a word so commonly misused, to get quick results of weight loss. Perhaps the most common is minor starvation and fad dieting. This method is when people become over concerned with calorie intake. Many deaths have been associated with low calorie diets. By trying to shed pounds simply by cutting all fat from the diet greatly increases the risk of getting cancer, heart disease, and other health problems. That "low-fat" trap gets people hooked on reduced-fat snacks or possibly not eating at all. So now the body is being deprived of necessary nutrients not available in any pill or liquid form. Yes cutting fat and cholesterol reduces the risk of heart disease and diabetes, but nutrient poor diets have an even larger risk of getting those diseases along with many others. Of course a large percent of dieters will lose weight but they will feel depressed afterward and gain back even more than before they started the diet. The reason why is because they are losing "healthy" weight along with the fat they were hoping to rid of. In an infomercial with Tony Little, he showed a graph of what the body loses when someone goes on a diet. By cutting back on foods, the body becomes deprived of very important nutrients. Then when it seems you are losing weight, what you are actually losing is fat AND MUSCLE. Many times, more lean muscle than fat will be lost. And although they may look slimmer because their size is smaller, they are actually weaker and more susceptible to injuries due to losing "healthy" weight. Healthy weight is muscle and bone weight, the things that support your structure and enable you to perform rigorous activities. A lot of the time "healthy" weight is misinterpreted, especially in females. Which leads to an amazing fact that 62% of women and 44% of men that are dieting aren't even overweight! But they are misled when they step on the bathroom scale and "My God" look what it says! They are not realizing that muscle outweighs fat over 2:1. Therefor, many people may think they are fat even though they may be healthy. I myself am an example of that. On a height and age chart it says my ideal weight for my height is 155 pounds. I am 168, so does that mean that I am overweight? Not necessarily. Charts and stuff are made for averages and trends because when doing a body fat testing I had only 10.8% body fat which is below the average for people my age and size. So the bathroom scale scares many people into believing that they need to lose weight when it may not be necessary. On top of overweight people dieting we also have healthy people dieting, both of which are extremely dangerous. Thus, the fad diet/starvation method should be completely avoided because simple "dieting" is just a stepping stone that may lead to much more serious things that become life changing or life threatening.. What started as a simple "diet" may have progressed into another dangerous way of losing weight through pills or drugs and eating disorders. How wonderful it would be if we could all take a couple of pills a day and not worry what else we may eat all while obtaining that body we yearn for. Unfortunately, we don't have that pill and probably never will so avoid the dangerous imitations out there. What is not told
Monday, November 25, 2019
Hydropower essays
Hydropower essays With the earths precious natural resources being used up and the pollution from our great use of fossil fuels, many nations and communities have turned to the use of an alternative energy sources. Among those alternative energy sources is the use of tidal waves and currents to generate electricity. This source is known as offshore hydropower. Believe it or not, hydropower is the most common source of renewable electricity in the United States. Though hydropower is a fairly new source for energy, it is definitely possible to be used on a large scale. Seventy-five percent of our earth is made up of water, so the lack of the resource should never be a problem. Most large scale hydro-facilities come from the development of dams and reservoirs. Many large-scale dam projects have been criticized for blocking fish migration, shifting wildlife habitats, and affecting the quality of the water and the way it flows. Though dams and reservoirs may not be ideal for a long-term, large-scale use, tidal and wave energy is definitely one. Tidal and wave energy is a great source to use on a large scale because it produces a lot of energy with only a little amount of negative impact. A single turbine has the ability to provide an efficient amount of electricity for up to seventy-five homes at a time. Tidal energy is already used on a large scale in countries such as China, Japan, and the United States. Of course, each project for harnessing energy has its drawbacks as to why it would be hard to use on a large scale and among those for tidal power is the loss of a marine habitat. The marine life is a very precious one that it rather delicate to changes around it and with the placing of these massive turbines in the water it causes a disruption in their habitat. Many fish have the possibility of swimming into the currents that go through a turbine and getting killed by the rotation of the blade. With the problem of over-harvesting already, pe...
Friday, November 22, 2019
Jean Rouch and David MacDougall Assignment Example | Topics and Well Written Essays - 750 words
Jean Rouch and David MacDougall - Assignment Example Despite Rouch and MacDougall being both proficient filmmakers, whose work is highly valued in the cinema industry, their styles in making the film are divergent and variant. Firstly, Rouch employeeââ¬â¢s a filmmaking style known as, ethnic-fiction, in making his films. Rouch style of filmmaking was influenced by the unearthing of surrealism. In these films, there is a thin line between fiction and documentary. In comparison, MacDougall ethnographies were purely documentaries. Secondly, David often used handheld cameras to capture his films while Rouch used light handheld cameras in his direct cinemas. Rouch used Pilot-tone connected to a 16mm camera using a prototype of Nagra III to shoot, Chronicle of a summer, in 1960. This was used in place of the heavy sound recording machinery that was very unreliable. Before the pilot-tone, the documentary sound was recorded before, during interviews or much later on location. The sounds that were recorded were later synchronized during soun d editing hence providing the documentary with sound. In conclusion, it is clear that there different approaches in filmmaking considering Rouch and MacDougall main difference is in the style of making the film. Rouch focuses on fiction films while MacDougall shoot documentaries. It is also clear that the advances in the film industry have been greatly contributed by technology. For example, in this day and age it is possible to shoot videos and record quality sound at the same time. In, as much as, Rouch and MacDougall differ in the choice of cinematic styles, they uphold a number of common aspects. The first one is that both of their cinematic styles incorporated aesthetic art. Aestheticism is an art movement supporting art nature and beauty values more than social-political themes portrayed in a film.
Wednesday, November 20, 2019
Extra credit Essay Example | Topics and Well Written Essays - 1250 words
Extra credit - Essay Example This essay is going to examine the life experience of a schizophrenic patient as she narrated her ordeal through a book. Lori Schiller suffered from schizophrenia at a young age but it was only in her adult life when the disease became excessive. Eventually she underwent medical and rehabilitation and got well, after that she wrote a book titled, ââ¬Å"Theà Quiet Room: A Journey Out of the Torment of Madness.â⬠This book reveals the ordeal she underwent while she was suffering from schizophrenia and the book was assembled with the help of her doctor, family and friends. The story of Lori Schiller begins when she was a young girl growing up in a well to do family. Her sickness began at the age of seventeen when she was working as a camp counselor. Her sickness as is described in the book began with little voices inside her head. At first she never talked about the voices and suppressed what she felt. She went on to graduate from college and thereafter proceed to college. During her initial period of being sick, Lori did not believe that she was sick and neither did she know what she was sufferi ng from (Schiller, 1994). Lori did indeed suffer from schizoaffective since was bi-polar and at the same time schizophrenic. She also started experiencing hallucinations and this did affect her grades when she was in college. Her condition continued to worsen and she started having episodes of hallucinations making her to withdraw socially. Her social life was affected tremendously as witnessed by her testimony, ââ¬Å"I was afraid they had heard the Voices and now knew the terrible secrets about me that they were revealing.â⬠This shows that she avoided people and found it difficult to talk of her disease. Schizophrenic patients suffer from delusions and in most cases they are afraid to tell anyone about their problems. This is witnessed in Loriââ¬â¢s case when she talks of ââ¬Å"Dr. Diane Fischer, my
Monday, November 18, 2019
Current event write up Essay Example | Topics and Well Written Essays - 500 words
Current event write up - Essay Example Perhaps this is because the couples are law enforcers: in the Orange County city of Yorba Linda. As the chief of Orange Countys Human Relations Commission, Kennedy tracks crimes touching the Black people who makeup only 2 % of the countys populace, "but they are the most frequently targeted victims, year after year after year," (Banks, par 4). The story of the Yorba Linda folks hints on an unknown truth. With the intention of not showing the case on hate crime list, shows that the police had handled case as a normal harm. (Banks, par 6). What followed was the formation of small circles by black people who shared their personal stories of discrimination and the pains they went through. Most of the stories were about problems and the brutality they had with the police. Remember, these are the people they expect to protect them from harm. For instance, Bettys grandson for skateboarding in an empty parking lot was detained by the police. A police officer who said, ââ¬Å"I have not seen you around here before," blocked a man new to Brea near his home. Jona Knight-Hall said she was pulled more than three times in 2007, in her new Mercedes. It was always something like ââ¬Å"Your passenger is not wearing her seat belt properly. She rarely stopped in her old car. Nevertheless, you cannot think of driving an expensive car. People look at you like What is she doing with that? "(Banks, par 13). "I felt totally helpless," she said. She once attempted to file a grievance, which was alleging racial profiling. "However there is nothing that you can about it. People act as if you are imagining things that do not happen in the real world. There have been a lot reported cases on police brutality particularly to black guerilla family gangs. These gangs by no means should not be tolerated. The gangs are made up young black American boys who are very young. The issue is the way police treat the gang members when they catch them. Most of the gang members die in
Saturday, November 16, 2019
Supply-Chain Operations Reference-Model (SCOR)
Supply-Chain Operations Reference-Model (SCOR) What is an SCOR? The Supply-chain operations reference-model (SCOR) is a preferred method for supply chain management required processes. The model enables to locate, improve and share or exchange information in and out of the acquired project.The contribute-fasten trading operations allusion-design was improved in 1996 by the conduct consulting resolute PRTM, now part of PricewaterhouseCoopers LLP (PwC) and AMR Research, now part of Gartner, and indoors by the Supply-Chain Council (SCC), now part of APICS, as the misfortune-labor de facto average generalship, performance contrivance, and narrative progress diagnostic bowl for administer bond control. Supply-chain network Operations process is an administration apparatus, spreading over from the provider to the client. The model has been produced by the individuals from the Board on a volunteer premise to depict the work exercises connected with all periods of fulfilling a clients request. Examples for SCOR model based companies:- Mobarakeh Steel Company: Mobarakeh Steel Organization is one of the greatest mechanical buildings in Iran with an ostensible limit of 4 million tons of hot and frosty steel items. The organization comprises of four noteworthy shops including direct decreased iron making, throwing, hot rolling and chilly rolling. The significant column material of the plant which is mineral stone is transported by unique prepares around 300-400 kilometers a long way from the organization. The items are generally delivered in light of the client orders. A portion of the key clients of the organization are administration focuses, car parts delivering organizations and pipe making organizations. The key procedures of the organization are deals, acquiring, creation, generation and transportation arranging and repair and support. Despite the fact that there are some spread data frameworks, the real arrangement of the organization which covers around 60% of the present procedures is Mobarakeh MIS (Administration Data Framework). Th e MIS comprises of 10 subsystems yet the ones more identified with the inventory network procedures are Request Passage, Generation Arranging, Creation Control, Deals Administration and Buying. Modelling: The Steel can be created utilizing diverse strategies for example, impact heater (BF) and direct lessening (DR). BF speaks to over 66% of worldwide steel generation. Figure1 speaks to the general BF steel inventory network. The key crude materials comprise of iron mineral and coke. A few sorts of press mineral can be given; i.e. press metal is mined whats more, arranged as think which are sold as isolate items. Steel items can be moreover delivered in various qualities and different moving sorts (pillar and bar et cetera) upon clients demand. In this examination, LP is utilized to model supply chain arranging and its administration in the BF steel industry. The model comprises of issue definition, suspicions, choice factors, parameters and files, target work, and limitations. Processing: In this review, the production network of three steel generation units subsidiary with the IMIDRO, which are utilizing the impact heater strategy, was considered. These units buy two sorts of iron mineral (fractionized and focus) from five accessible mines and furthermore buy the coke from one plant. It offers four steel item sorts to four entirety venders. The names of mines, steel and coke making plant. Final Production: The model yielded cost diminishment in supply chain components, including providing crude materials, fabricating steel items and dispersion. Since the limit of providing press mineral mines is significantly more than that of steel manufacturing plants generation, every one of the industrial facilities work at full limit. This recommends maker excess is utilized for the immediate diminishment plant and fare. All results of the Focal Iron Metal Mine are delivered to plants yet the buy of GolGohar and Jalalabad mines is not proficient. The SCOR was planned as a LP display, single-goal, multi crude materials, multi-providers, and multi products. The goal of this model was to minimize all costs identified with metal and coke, their transportation, steel creation and conveyance taken a toll as to upgrade profitability. Massachusetts General Hospital (MGH): Positioned as the top healing center in New Britain and second across the country. It is likewise the biggest healing facility in New Britain; it utilizes a normal of 58 working rooms, where around 150 surgical methodology are performed day by day. Administration of surgical supplies is a basic part of the procedures supporting this framework. In particular, guaranteeing the correct hardware and supplies are accessible at the ideal time is basic for the effectiveness and quality results of each of the strategies. The materials administration gather handles more than 10,000 one of a kind things, bought from more than 400 sellers. The dominant part (60-70%) of dispensable supplies are requested through Owens and Minor, a therapeutic and surgical supplies merchant. The provisions are put away in different areas all through the healing center, including two focal areas and also trucks and cupboards on the surgical floors and in the working rooms. Meeting Medicare Edges: The HIDA report records beat suggestions to drive the following level of inventory network reserve funds. Among them is tending to end-to-end inventory network expenses and refocusing endeavors on information institutionalization, which Spann stresses as one of his top arrangements. With a specific end goal to generally receive information principles, specialists crosswise over associations encourage making efforts to advance information institutionalization, fabricating a working group of specialists crosswise over organizations to talk about reception forms and distinguish necessities, and show how information gauges can prompt to cost investment funds. Between Day Forms: Stock levels over all areas are checked on every day. Every weekday morning, materials administration stroll through diverse stock areas, distinguish things with stock levels underneath their predetermined standard levels and note the amount that ought to be requested to bring these things to their standard levels. For strength things that are not kept in the focal areas, the ORSs make a demand, and materials administration staff will put in a buy request for their benefit. The greater part of nonspecific supplies (60%-70%) are bought through Owens and Minor (OM), a driving therapeutic and surgical supplies merchant that gives conveyance, and whatever is left of the requests are either provided via Cardinal (custom surgical packs, curtains and outfits) Every night, the working rooms stock levels are surveyed and re-loaded as vital according to the predefined standard levels. The lunder working rooms are loaded from CSPS and the Legacy rooms are supplied from Jackso n Supply. Claim to fame things situated in the spotless centers or strength trucks are restocked by the ORSs, and the nonspecific supplies in the perfect centers are re-loaded by the materials facilitators who stock the rooms. Intra-Day Forms: Each surgical case requires surgical instrument sets and expendable sterile supplies, the vast majority of which are picked and conveyed to the OR preceding the strategy on a devoted case truck. The rundown of things that are required by a particular specialist for a particular system is continued a separate inclination card, which is checked on by nursing staff a couple days before the methodology to make any patient particular modification. The explored card is the reason for a pick rundown, which incorporates all the required things, their amounts and correct areas. Pick records normally incorporate three sorts of things: (i) Surgical instruments (e.g., forceps, retractors) that are disinfected in CSPS after each time they are utilized; some of them are kept in instrument sets and some freely, (ii) Custom surgical packs, which are strategy particular units pre-pressed and sanitized by the merchant (iii) Independently stuffed dispensable supplies. A portion of the things on the pick rundown are characterized as standby things, and those ought not be opened unless required, to counteract waste. Comparison of SCOR in Steel and Medical Industries: The supply chain of the steel company relays much on the quality crude oil acquired to extract different minerals to produce different materials and needs use of heavy machinery to produce and work of labor to transport the finished product. Whereas in the Medicare industry the instruments that are used are to be carefully taken care of in a hygienic environment and ensure that the instrument that are to reached out to the patients must be in time and does not harm the patients health. Safety plays a major and have to constantly checked and enlisted about the quantity. References: Int. Journal of Mining Geo-Engineering
Thursday, November 14, 2019
Road To Maturity in Mark Twains The Adventures of Huckleberry Finn :: Adventures Huckleberry Huck Finn Essays
Huckleberry Finn ââ¬â The Road To Maturity Growing up is a long and hard process we must all go through in life. Everyone grows and matures mentally and physically at their own individual rates, and although the line between being a child and being an adult is rather indistinct, there are certain qualities and attitudes that all mature adults possess. Attaining these qualities and ideals can only be done through life experiences and learning by trial and error. No one can grow up overnight; it is impossible. But as our prospective on life and the world around change, growing up is inevitable. In the book The Adventures of Huckleberry Finn, by Mark Twain, the main character Huckleberry Finn begins the long process of growing up, and he starts to develop a more mature outlook on life. One of the early examples of Huck still having quite a bit of growing up to do is shown in the book when Huck finds that Jim has run away and is hiding on the same island Huck is. Huck asks Jim how he got there, and at first Jim isn't going to tell Huck. But when Huck promises not to tell a soul, Jim confides in him that he has run off. Huck is shocked by this bit of information, and Jim reminds him that he promised not to tell. Huck responds by saying, "I said I wouldn't, and I'll stick to it. Honest Injun, I will. People will call me a low down abolishonist and despise me for keeping mum- but that don't make no difference. I ain't a going to tell." Huck is beginning to realize the importance of keeping ones word. Young children run and tell things that happen to anyone with ears, and it is hard for them to keep promises. He realizes that the things he says affect others, and the fact he is now capable of understanding that shows that Huck is beginning to have a more mat ure view on life. Another key factor in growing up is being able to take the blame for one's own actions and being able to come clean and apologize when you have done something wrong. In the beginning of the book, Huck has a lot of issues with confessing his own actions. Road To Maturity in Mark Twain's The Adventures of Huckleberry Finn :: Adventures Huckleberry Huck Finn Essays Huckleberry Finn ââ¬â The Road To Maturity Growing up is a long and hard process we must all go through in life. Everyone grows and matures mentally and physically at their own individual rates, and although the line between being a child and being an adult is rather indistinct, there are certain qualities and attitudes that all mature adults possess. Attaining these qualities and ideals can only be done through life experiences and learning by trial and error. No one can grow up overnight; it is impossible. But as our prospective on life and the world around change, growing up is inevitable. In the book The Adventures of Huckleberry Finn, by Mark Twain, the main character Huckleberry Finn begins the long process of growing up, and he starts to develop a more mature outlook on life. One of the early examples of Huck still having quite a bit of growing up to do is shown in the book when Huck finds that Jim has run away and is hiding on the same island Huck is. Huck asks Jim how he got there, and at first Jim isn't going to tell Huck. But when Huck promises not to tell a soul, Jim confides in him that he has run off. Huck is shocked by this bit of information, and Jim reminds him that he promised not to tell. Huck responds by saying, "I said I wouldn't, and I'll stick to it. Honest Injun, I will. People will call me a low down abolishonist and despise me for keeping mum- but that don't make no difference. I ain't a going to tell." Huck is beginning to realize the importance of keeping ones word. Young children run and tell things that happen to anyone with ears, and it is hard for them to keep promises. He realizes that the things he says affect others, and the fact he is now capable of understanding that shows that Huck is beginning to have a more mat ure view on life. Another key factor in growing up is being able to take the blame for one's own actions and being able to come clean and apologize when you have done something wrong. In the beginning of the book, Huck has a lot of issues with confessing his own actions.
Monday, November 11, 2019
Case Analysis- Colgate Max Fresh: Global Brand Rollout Essay
Q1. Did China and Mexico each do a good job of adapting the launch to meet local consumer needs? What is the likely profit impact of each plan? Which of the proposed adaptations were ââ¬Å"must havesâ⬠versus ââ¬Å"nice to havesâ⬠? China Though freshness accounted for 28% of consumer reason for a toothpaste purchase was a new concept Responses of the customer were above the norms for new toothpaste products in terms of buying behavior, perceived quality, value for money, and uniqueness Sales in first year of 3882 tons, COGS as 50 % of sales and marketing expenses of 78% Sales in second year of 4370 tons, COGS as 41 % of sales and marketing expenses of 42% Given this trend the expected contribution margin will go up to nearly 70% and if marketing expenses comes down to 35% we have an operating profit of 985,000$ in 3rd year. This adaptation is ââ¬Å"a must haveâ⬠as it clearly describes the need of the consumer that can be satisficed profitably. Mexico The main reason for purchase was cavity protection and freshness was an appealing concept. Responses of the customer were below norms for new toothpaste products in terms of intention to buy, buying behavior, perceived quality, and uniqueness. Sales in first year of 1600 tons, COGS as 47 % of sales and marketing expenses of 15% Sales in second year of 1850 tons, COGS as 40 % of sales and marketing expenses of 10% Given this trend the expected contribution margin will go up to nearly 70% and if marketing expenses comes down to 8% we have an operating profit of 700,000$ in year 3 This adaptation is ââ¬Å"a nice to haveâ⬠as it has acceptance that is slightly below par while at the same time preventing crest to gain acceptance in the market. Q2. From a global CMF perspective, what is the short- and long-term impact of the complexity born out of these local adaptations? Is this added complexity good or bad for the global CMF business? China Globally, the short-term affects of the complexity born out of these adaptations is rather expensive. Though it was expensive to adapt the Chinese advertisements, but in the long-term it will profitable since fressness is a important factor in china while making the purchase and the sales are increasing. Mexico In Mexico, the cost of adaptation is about a third of that in China, but they havent reached the market as well as they would have liked. It may have just held off Crest in the short-term for value share, but in they should meet the expectation of the customers while adapting marketing plan for Mexico. Global Implication Added complexity is crucial to Colgate Max Freshââ¬â¢s global business as it shows that they have put lot of emphasis in meeting the customers needs and demand and positive reponse will be delivered. Had they not spent this time in studying customer needs the demand for the product would have dropped. Burton and Colgate-Palmolive need to make sure that they adapt all the aspect of their product to meet the consumers need and demand in local as well as global markets .It may be expensive in the short-run, but it will pay off in the long-run. Q3. What guidelines could Burton propose going forward to optimize new product introductions for CP worldwide, for the regions, and for the country subsidiaries? Global marketing strategy involves: Keeping the Balance in the global brand and appeal to distinct regions. Successful global marketing campaigns, leveraging similarities to deliver same message and limit costs while also modifiying advertising to align with regional cultural preferences. Forces to drive the globalization of marketing and demands: Market Drivers: Global customers, basic customer needs, Cooling crystals Cost Drivers: Economies of scale potential of campaigns, different icon as per the different regions or countries, importance of Trade-off between icons and opportunistic locations. Competitive drivers: Realisation of global competitors, first mover advantage,threats from competitors innovation Government drivers: Consideration of regulation and censorship, unique promotion strategy when there is inability to mention competitors name, understanding the market potential while entering new territory, Identify the antecedents of brand value, objective seting for brand development, allocation of resources across products.
Saturday, November 9, 2019
Rate of return
Depending on the facts and circumstances involved In a particular research and development arrangement, true payments by the entity to the other parties ostensibly for royalties or to purchase the partnership's interests in or to obtain the exclusive rights to the research and development results might actually be any of the following: * a. The settlement of a borrowing ; b. The purchase price of an asset * c. The royalties for the use of an asset.The financial reporting of an entity that is a party to a research and development arrangement should represent faithfully what It purports to represent and should not subordinate substance to form. â⬠Without specific guidance and this as a launching point we need to look at this transaction and really see what's going on. From the agreement presented in the case this Is what I have been able to cull out of the extreme ambiguity.The first piece of the agreement we should comb over Is the future royalties to be received by PIE from the sales of an established Pharmacy drug for a defined period of time. An established drug in the market has reasonably estimable future cash flows. I. Eâ⬠¦ Pilfer could predict with reasonably certainty sales of Vicarage this year. Thus, PIE Is constructively lending Pharmacy money now, with repayment of the borrowing coming in the form of royalties for a defined period of time.Lending money with recurring repayments of that principal over a defined period of time is essentially a bond. That Is also what Is going on here. The question is how much is PIE lending Pharmacy? If we accept that the future royalties associated with Pharmacy existing drug are reasonably estimable and for a defined period of time, we can do some math and discount the future cash flows and apply an appropriate return for similar debt Instruments' cash flows to arrive at exactly how much of Pep's money to Pharmacy Is constructive lending.The number we arrive at for the constructive lending would be recorded as a note receivable (or more specific verbiage could be used) for PIE and a payable for Pharmacy in the form of a royalty payable to satisfy lending obligation. Now, as Pharmacy proceeds with their best efforts in developing drug X, and the amount of cumulative cash PIE has Infused Into Pharmacy at each threshold exceeds the amount previously quantified as constructive lending we have a new situation. The money is no longer lending, so what is it?ACS 730-20-25-8 states: ââ¬Å"To the extent Tanat ten Atlanta rills escalate Walt n ten research Ana development NAS Eden transferred because repayment of any of the funds provided by the other parties depends solely on the results of the research and development having future economic benefit, the entity shall account for its obligation as a contract to perform research and development for others. â⬠If we look from Pep's point of view, they inserted the future royalties of the existing drug into the agreement as a guaranteed retur n of some of their invested capital.We can assume the PEE fund isn't incompetent and understand that up to a certain investment point, presumably to the same dollar amount of expected cash flows from the existing drug royalties they are entitled to, they can't say that a return on investment drug X is more likely than not. However, once they start giving their incremental investments beyond the constructive lending amount we quantified earlier I think it is safe to say PIE sees a return on drug X as probable. So, PIE would need to record any cash sent to Pharmacy beyond the constructive lending amount as an investment, Just as any other investment is recorded.They would need to be wary of impairment, perhaps, more so than other forms of investment, but this is strictly now an investment in Pharmacy. For Pharmacy, as stated in ACS 730-20-25-8 above, now has an obligation to perform research and development in the amount of any cash provided by PIE in excess of the constructive lendin g portion of the agreement. As we saw in ACS 730-20-05-9 at the top of this analysis of the agreement, there is an extreme amount of supposition involved in these types of R&D agreements and the code says they need to be accounted for with the substance of the transaction above the form.I believe the aforementioned constructive lending portion and investment portion of the agreement satisfy the substance of the arrangement best under the circumstances presented. Also, the code itself seems to recognize its lack of ability to clearly delineate the proper accounting treatment and throws us a nice blanket piece of code to ensure the proper disclosure of the agreement in the form of 730-20-50-1 stating, ââ¬Å"An entity that under the provisions of this Subtopic accounts for its obligation under research and development arrangement as a contract to perform research and development for others shall disclose both of the following: * a.The terms of significant agreements under the research and development arrangement (including royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding) as of the date of each balance sheet presented * b. The amount of compensation earned and costs incurred under such contracts for each period for which an income statement is presented. â⬠This Just means the agreement needs to be disclosed on both ends.
Thursday, November 7, 2019
Gender As A Socially Constructed Accomplishment1 essays
Gender As A Socially Constructed Accomplishment1 essays Gender As A Socially Constructed Accomplishment Gender is a very strange topic in todays society. Many people dont know what to do with people who are transvestites or transsexuals and they often times hate them because they are different. People always think that there can only be two types of gender: masculine and feminine. People also feel that these genders most always correspond to a persons sex. So if the person is a male, then most people wouldnt accept that person into society if they acted feminine. For human beings there is no essential femaleness and maleness, femininity or masculinity, womanhood, or manhood, but once gender is ascribed, the social order constructs and holds individuals to strongly gendered norms and expectations. Individuals may vary on many of the components of gender any may shift genders temporarily or permanently, but they must fit into the limited number of gender statuses their society recognizes. (Lorber, Night To His Day: The Social Construction of Gender, For Individuals, Gender Means Sameness, Page 463) ...a defining feature of reality construction is to see our world as being the only possible one. (Kessler Many people dont realize that gender is a socially constructed accomplishment. People make up methods in their heads about ways that people should be and if one doesnt act they way the other person deems that one should, then they do not fit into that persons reality. Every society classifies people as girl and boy children... (Lorber, Night To His Day: The Social Construction of Gender, Page 460) People always try to guess what gender a person is. If one doesnt know and is unsure of anothers gender than they keep on looking at them trying to find clues on about that persons g...
Monday, November 4, 2019
Movie Boiler Room Legal Perspective Essay Example | Topics and Well Written Essays - 500 words
Movie Boiler Room Legal Perspective - Essay Example him shares on Farrow Tech offering information that the company has a revolutionary new drug that will soon be approved by the Food and Drug Administration. On the promise of high returns, he lures the buyer by initially selling a minimum amount on the basis of testing the waters. Then, when the stocks have had a minimal percentage gain, Harry would fall at ease with Seth as his broker. However, when the stocks dropped, Harry wanted to pull out his money but Seth reels him back in by declaring he has information that the drug will actually soon be approved. He pushes it further claiming there is another product to hit the market and eventually was successful in attaining a $50,000 dollar investment from Harry. The latter had consequently invested his familyââ¬â¢s entire savings (Younger, Boiler Room). These actions constitute fraud in the inducement contrary to law. The elements of this kind of fraud are: ââ¬Å"1. a false representation; 2. of a fact; 3. that is material and; 4. made with knowledge of its falsity and the intention to deceive (scienter); and 5. which representation is justifiably relied onâ⬠(Mann and Roberts 211). More specifically, it is fraud through false representations. Since ordinarily, nondisclosure in sales does not constitute an actionable offense, the misrepresentation must have the following requisites: ââ¬Å"(1) a person fails to disclose a fact known to him; (2) he knows that the disclosure of that fact would correct a mistake of the other party as to a basic assumption on which that party is making the contract; and (3) nondisclosure of the fact amounts to a failure to act in good faith and in accordance with reasonable standards of fair dealingâ⬠(Mann and Roberts 211-212). There is material false representation in the movie since all the information Seth told Harry were not based on any factual assertion but were just fabrications made by JT Marlin . Based on these representations, people bought the shares he offered. In fact, despite
Saturday, November 2, 2019
Speech recognition software Essay Example | Topics and Well Written Essays - 250 words
Speech recognition software - Essay Example The hardware poses another challenge since the softwareââ¬â¢s interpretation is largely influenced by how the spoken words sound. Inability to put the words into the context they are used in may result in wrong punctuation or inaccurate spellings.The biggest speech recognition concern is the nature of input devices. A microphone that is not sensitive enough can result in audio files that are complicated for software to develop. Human beings are increasingly interacting with voice controlled interfaces. The explosion of mobile computing devices that support voice recognition has led to an increased demand for speech recognition software. It has a wide range of applications such as in education where it is used to teach students with physical or language based learning disabilities.Medical and law students use it to transcribe notes Researchers and industry players are fascinated by opportunities presented by the software. Voice and natural language have been placed at the core of smart home devices. Analysts expect demand for speech recognition software to grow due to their expanding application areas. It is interesting that a technology that could only be in sci-fi movies a while back has now become a
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