Effects Of Creatine Essay -- essays research papers

The Effects of Creatine   Ã‚  Ã‚  Ã‚  Ã‚  Creatine has been used in sports throughout time. Athletes have always had a fascination with being excellent at what they do. With the banning of steroids from competitive sports and the implementation of random drug testing in most sports, most athletes are still somehow hoping to gain an edge on their competition. This edge that they are using is creatine.   Ã‚  Ã‚  Ã‚  Ã‚  In order to understand how creatine works, we must discover what creatine is. Creatine is an energy producing nutrient found in our bodies. It is synthesized from three amino acids arginine, glycine and methionine. These amino acids are primarily found in the liver, pancreas, and kidneys. It is also consumed in our everyday diets from fish, meat and other animal products. Creatine is not considered an essential nutrient in our diets. In general, we consume approximately one gram of creatine per day in our diets (www.healthlink.mcw.edu).   Ã‚  Ã‚  Ã‚  Ã‚  Creatine helps provide the energy our muscles need to move, especially movements that are quick and explosive. Approximately ninety five percent of the body’s creatine supply is found in the skeletal muscles (www.pacific-nutrition.com). The other five percent is spread throughout the body, but mainly found in the heart, brain and testes. Creatine is easily absorbed from the intestinal tract into the blood stream.   Ã‚  Ã‚  Ã‚  Ã‚  Creatine was first discovered in 1832 by a French scientist, Cevreul. In 1847, it was noticed that the meat from foxes killed in the wild had ten times more creatine than meat from inactive foxes. The conclusion from this was that creatine accumulates in muscles due to physical activity. It was discovered in the early twentieth century that not all creatine consumed was excreted in the urine, but in fact, stored in the body. In 1912, researchers found that ingesting creatine can dramatically boost the creatine content of muscle. Fiske and Subbarow discovered creatine phosphate in 1927, and determined that creatine is a key player in the metabolism of skeletal muscle. Most studies focusing on creatine and sports performance have only been done since the early 1990’s (www.pacific-nutrition.com).   Ã‚  Ã‚  Ã‚  Ã‚  When we use our muscles everyday we use oxygen to make energy. This energy is created by breaking... ...rity. It claims to increase muscle strength and to delay fatigue, allowing athletes to train harder and longer. Companies promoting creatine supplements also claim that creatine can help burn fat and increase muscle mass. Annual sales of creatine in the United States alone are well over $100 million (Performance Enhancing Substances). Although creatine use in athletes is expected to increase because it is not on the list of banned substances as of yet, it is possibly going to be banned from professional sports, as well as NCAA sports, as early as next year.   Ã‚  Ã‚  Ã‚  Ã‚  I feel like creatine is great and should not be banned. How are athletes going to gain a competitive edge without a supplement that will allow their muscles to train harder? I have used creatine and I am still currently using creatine. I have seen the gains in muscle mass already only after two weeks of taking creatine. Drinking plenty of water is the key. As long as you take creatine as suggested, there should be no problems. There are no known serious side effects, therefore, I don’t think that creatine should be banned. Creatine is a great supplement for athletes to gain that competitive edge!

Audio Linguaal in Study English

I. INTRODUCTION English is the most common foreign language that has been studied for all of student in our country. English has been learned since in elementary school until stand in University to get degree. In University, English become the common communication through the students. English uses in international communication, not only in oral form but also in written form. It has been known that student in school often get hard to understand English, they just know a little bit simple vocabulary and they are very lazy to practice it.Sometimes they do those things because they don’t have interest in studying English; they just study English in their school with old method and make them bored. Actually, they want to practice English but they not have capability on it, they just learn it but don’t understand, and do not know how to use it. Even in their school they have to be mastered the 4 skills in English; they just have capability in reading with their bad pronunci ations. Teacher must know exactly the condition of their student, and after that they have to do something to solve that problem.In this era, learning program not able to give satisfactory result. It is seen when the process of learning happen, the atmosphere seemed like the boring class. Teachers are busy to deliver the material without care to their students, are they understand the lesson or not. Most of teachers, always monotone and lack of variations they almost stuttering technology, are not able to use media in learning process. Teachers, consciously plan a systematic teaching activity by use all of things that can increase interest in study.Teacher must have creative idea to make their student better in English; on the contrary, they teach their student but their student never understand what they are studied. So they must find other way to teach their student and make them interested in study English. Actually, to know about student interest it is very easy, we must know wh at kind of method that can make them interested in the lesson. Sometimes they can ask the teacher to provide the new method in teaching and their teachers have to open their mind also aware what the students need in their learning process.Improved learning quality is one of the fundamental improvement in educations a whole, improve the quality of education be an integral part to improve the quality of people. Both aspects of ability, personality and responsibility as a human in the earth. Quality of education depends on the quality of the teachers and learning process. As a result, increasing quality in learning process is a fundamental issue for the improvement of the quality of education in a rational way. Sometimes, to make interesting lesson we can use media and teachers must know how to operate it. People in general are influenced by what is seen, in its feel and hear.In other words, it is not possible when there is a help in the learning process. The above statement can be sup ported by Munadi (2008), in his book that many states that helps the human senses in the acquisition of knowledge and experience is the sense of hearing and the sense of sight. Based in the explanation above, teachers must realize their position in learning process because they have big deal in the goal of learning. Author knows that in the process of learning student always take low participation and to make it high teacher must teach them in various way and make invention in teaching.If the student has interest in, there is a thirst for knowledge, learning becomes a pleasure, a pursuit, and a kind of enjoyment; if students lose interest in learning, then learning becomes the bitterest errand under the sun naturally positive achievement will not be desirable. When they are study, students can also learn about audio-visual aids and they are perfectly know how to use it. So when they are study or have their own presentation they can imitate their teacher and can make their own way to study. II. AUDIO-VISUAL A. AudioThe word â€Å"audio† is very familiar in our ear, because everyone knows that audio is a sound. We also know that Audio equipment is used for recording and reproducing sound. In daily life people always use audio to communicate or may other function from it. According to Rouse (2005), audio is sound within the acoustic range available to humans. Badan standar pendidikan nasional conclude that sound or audio is Sound is a wave of energy (vibration) that propagate through elastic media arrive at the ears and vibrate the eardrum, causing hearing process (2006).Audio media according to Sadiman (2005: 9) is a medium to convey the messages that have to be delivered in a symbol additive for, either verbal (spoken language) and non-verbal. The dictionary defines â€Å"audio† as â€Å"audible sound reproduced mechanically†. In Oxford Learners Pocket Dictionary (2008) the definition of audio is â€Å"hearing or sound†. We always he ar the word â€Å"audio† in our daily life. Sound from humans month (such as at time chatting, singing, laughing, and crying) (artikata. com, 2011). We also found the meaning of audio in pengertianmultimedia. nfo Voice or Sound is: a)Physical phenomena produced by the vibration of the object b)Vibration of an object in the form of analog signals with amplitudes that vary continuously with time From the explanation above, we can conclude that audio or sound is something that heard by humans and produced a vibration from the object, and causing hearing process in human body. Sometimes audio use to record and reproducing sound, when the sound produced it make a vibration in the air and directly through human’s ear. A. Visual Based on yourdictionary. om â€Å"Visual describes something that is seen† adjective (2012) and A visual is a film clip or image used to illustrate a story or a message noun (2012). According to the freedictionary. com visual is a picture, char t, or other presentation that appeals to the sense of sight, used in promotion or for illustration or narration. Often used in the plural:  an ad campaign with striking visuals; trying to capture a poem in a cinematic visual noun (2012) and as an adjective visual is something that Seen or able to be seen by the eye (2012). AudioEnglish. et stated that visual is â€Å"relating to or using sight and able is also one part of the learning activity. Where the activity of learning itself consists of: somatic (learning by moving and doing), auditory (learning by taking and listening), intellectual (leaning by problem solving and reflection), and visual (learn by seeing, observing and describing). Earns the fourth activity must be controlled so that learning can take place optimally. Based on Wikipedia (2012), â€Å"The visual system is the part of the central nervous system to be seen† (2012).Visual closely related to eye or vision. Which enables organisms to process visual detai l, as well as enabling several non-image forming photo response functions. It interprets information from visible light to build a representation of the surrounding world†. In Kamus Besar Bahasa Indonesia, â€Å"visual is visible to the sense of sight†. Hakim stated that, â€Å"Visual is a necessary condition for introducing a brand to the costumer†. But Olivia stated that â€Å"visual is one way of organizing thoughts and thinking skills and improve communication†.The definitions of visual have been found from many researcher and they elaborate that into several points: a)Visual is an important part in cultural dialog process ( Sachari ) b)Visual is the act of seeing ( Herwono ) c) Visual is a person who prefers to use vision in receiving information (Royan) d)Visual is to learn by observing and describing (Meier) Visual Media (Daryanto, 1993: 27), meaning that all props used in the process of learning that can be enjoyed through the eyes of the five sens es.Additional information from internet stated that â€Å"visual media is a tool or means communication that can be seen of sight (eyes)†. Visual combine art, typography, drawing, graphic design, illustration, and color in delivery process because visual contain of many important aspect. In conclusion, visual is all of things that can be seen by people and contain of many aspect like picture, videos, graphic and many else. Visual can be understood by message, because when people see something in their eyes, they can catch some new idea from the things that they look.Like a painting, someone can see what the meaning of the painting and can understand it by themself. From something visual people can learn about many things because they try to observing and describing the things that they saw (Meier). B. Audio-Visual In English dictionary for learners Collins (2003),† Audio-visual equipment and materials involve both recorded sound and pictures†. The same idea stated in Yourdictionary. com (2012), â€Å"an audiovisual is something that has components that appeal to both sight and hearing†.Also in Merriam-Webster Dictionary inform that â€Å"Audiovisual relating to, or involving both hearing and sight† (2012). â€Å"Audiovisual use both audible and visible†, The Free Oline dictionary by Farlex (2009). Based on Wordink. com, â€Å"audiovisual is relating to materials, such as films and tape recordings, that present information in audible and pictorial form:  a corporation's audio-visual department†. People use some equipment for audio visual, â€Å"Audio visual equipment can be any equipment that is used to engage the senses of sight and sound.Audio equipment may be used separately from visual equipment, but often they are used together† (ehow. com). Almost same information stated in Wikipedia (2012), â€Å"The term Audio-Visual (AV, or A/V) may refer to works with a sound and a visual component, the producti on or use of such works, or the equipment used to create and present such works†. Additionally, in AudioEnglish. com inform that â€Å"Involving both hearing and seeing (usually relating to teaching aids)† (2012). There are many experts that have idea about audio visual, such as: a. The combination of computer and video (Rosch,1996) . The combination of three element : sound, images, and text (McComick,1996) c. Combination at least two media input or output. Can be either audio ( voice and music), animations, video, text, graphics and images (Turban et al, 2002) d. Tool that can create dynamic and interactive presentations that combine text, graphics, animation, audio and video ( Robin;Linda, 2001) According to (Hermawan, 2007), â€Å"audio visual media is a modern instructional media that accordance with the time (the development of science and technology), included the media that can be seen and heard†.Almost same information, â€Å"audio visual is a modern in structional media in accordance with the times (the development of science and technology), that can be seen and heard† (Rohani, 1997: 97-98). From all of the explanation we can conclude that, audio visual is the using both of sight and sound. In audio visual have a media to support it, the equipment can be used in one time or separately. Many scientists also stated about audio visual, most of them have the same opinion about it. They think that audio visual is combination 2 media or 2 things that used to make an input or output, such as: video, animation, images or many else. III.LANGUAGE LEARNING A. Language Language  may refer either to the specifically  human  capacity for acquiring and using complex systems of  communication , or to a specific instance of such a system of complex communication (Wikipedia: 2012). In American Heritage Dictionary (2012) the definition of language is communication of thoughts and feelings through a system of arbitrary signals, such as voice sounds, gestures, or written symbols. Based on Dictionary. com â€Å"Language is a body of word and the systems for their use common to a people who are of the same community or nation, the same geographical area, or the same culture tradition† (2010).Besides that, another expert (Albert Einstein) stated that Most of the fundamental ideas of science are essentially simple, and may, as a rule, be expressed in a language comprehensible to everyone. According to Ensiklopedia of Britania (2012) Language is a system of conventional spoken or written symbols by means of which  human beings, as members of a  social group  and participants in its  culture, express themselves. The functions of language include  communication, the expression of identity, play, imaginative expression, and emotional  release. Additionally, there are many expert stated about language.Such as: a) Bill Adams Language is a system of individual psychological development in a context of inte r-subjective b) Wittgenstein Language is a form of thinking that can be understood in touch with reality, and has the logical form and subject c) Ferdinand de Saussure Language is the most differences between people because with language people can differentiate their self to others. d) Plato Language is the essentially a statement of one’s mind trough the medium of oomata (names of something) and rhemata (speech) which is a mirror of their idea e) Bloch ; TragerLanguage is a system of symbols that are arbitrary and the system is social group working together Language used in humans life, they used it for communication. Language can be known by rule or systems. As Owen  in Stiawan  (2006:1) stated language can be defined as socially shared combinations of those symbols and rule governed combinations of those symbols. Same with information before, Mackey (1986:12) said language may be form and not matter. Thus, language is something that people use to communicate with othe rs. Sometimes known by a rule or system and also thinking of people in daily ife. Language can be spoken or written and there are many others type of language. It also known by the most fundamental ideas in science. B. Learning Based on Wikipedia (2012) Learning is acquiring new, or modifying existing, knowledge, behaviors, skills, values, or preferences and may involve synthesizing different types of information. In learning process we heard about new information and we reinterpretation it in our life, like Ramsden (1992: 26) said that Learning involves comprehending the world by reinterpreting knowledge.According to Winkel, Learning is all mental or psychic activity that takes place in an active interaction in the environment, which produces changes in the management of the understanding. Another opinion comes from Ernest R. Hilgard in (Sumardi Suryabrata, 1984:252) learning is a process that was done intentionally, which then caused the change, which was different from the change s brought about by others. Same information comes from Gayne, in his book (The Conditions of Learning, 1977) a similar study demonstrated changes in behavior change and support by idea from Moh.Surya (1981:32), the definition of learning is a process of individual efforts to acquire a new behavior change overall, as a result of the individual's own experience in interacting with the environment. Thursan Hakim (2005:1), learning is a process of human personality changes, and the changes of revealed in the form of increased quality and quantity of behavior such as increased skills, knowledge, attitudes, habits, understanding, skills, intellect, and so other capabilities.Slameto (2003:13) believes that, learning is a process of one's efforts to acquire a new behavior changes as a whole, as a result of his own experience in interaction with their environment. While other expert Skinner in Dimyati and Mudjiono (1999:9), learning is the relationship between stimulus and responses are crea ted through a process of behavior. Many experts found the definition by themselves by done he research, and here are their opinions: a.Learning may be defined as the process by which behavior originates or is altered through training or experience. † (Whittaker, 1970:15). b. †Learning is shown by change in behavior as a result of experience. † (Cronbach, 1954:47) c. Learning is the process by which behavior (in the broader sense) is originated or changed through practice or training. † (Kingsley, 1957:12) d. Witherington (1952): â€Å"learning is a change in personality that is manifested as patterns of response that a new form of skills, attitudes, habits, knowledge and skills†. e.Hilgard (1962): â€Å"learning is the process by which an emerging behavior or behavior change due to appear in response to something the situation† From all the explanation, can be concluded that all mental or psychic activity that done by people can cause changes of behavior before and after learning. So learning process make many changes in personal life, not only behavior, manner, knowledge, but also all of things that connect with humans every individual. C. Language Learning Based on sil. org (2012) a language learning method is an overall plan for learning a second language, based on the theoretical  approach  selected.It involves the design of a syllabus for the course, which in turn consists of learning objectives and  techniques  for achieving those objectives. But another opinion comes from eu. wiley. com state that (2012) Language learning  is a scientific journal dedicated to the understanding of language learning broadly defined. It publishes research articles that systematically apply methods of inquiry from disciplines including psychology, linguistics, cognitive science, educational inquiry, neuroscience, ethnography, sociolinguistics, sociology, and anthropology.Language learning based on cognitivealtas. org (2012) la nguage learning is the process by which humans acquire the capacity to perceive, produce and use words to understand and communicate, this capacity involves the picking up of diverse capacities including syntax, phonetics, and an extensive vocabulary, the language might be vocal as with speech or manual as in sign. But according to Scribd. com (2012) language learning is an obligation for all those who want to â€Å"conquer† the world. Language today becomes a culture that should be preserved existence.By learning a language means also learned to cultivate them, develop them, make them change into a great people. Actually, people studied about foreign language and they study it in school and other place. There are some opinion about foreign language learning based on expert, those are: 1. Thomson (1993) â€Å"The process of learning a foreign language is extremely difficult, but at the same time, surprisingly easy. When I think about the difficulties of it, I am amazed that someone can actually do it at all. Fortunately, all the difficulties of this process are in your sub-conscience and you don't even know about them.The objective then becomes to steer the sub-conscience in the right direction. Then and only then does learning to speak a foreign language become simple! † 2. Robert W. Blair (Creator of the Power-Glide Method) â€Å"With few exceptions, language-learning methods have not changed much in the past 50 years. What you typically find today is the old ‘listen-and-repeat' methods done with new technology: tapes, CDs, computers, etc. , packaged and worded to make them seem new. But they usually aren't new at all. They are the same old ‘uglies' of language learning repackaged to look new.The essence hasn't changed. † 3. Ivan R. Dihoff (Professor of Language and Linguistics) â€Å"In short I am very impressed by the thoughtful and insightful work that Dr. Zilberman has placed in these important language teaching material s. He and I have discussed at length how his materials would function in self-instruction as different from the classroom. My conclusion is that they are perfect for self-instruction, and would work extremely well in the classroom once the instructor is trained and learns to use them as adjunct to classroom conversations in the language. In conclusion, language learning is the process of producing and receiving information about language, included word, linguistic, and syntax. From language learning people can communicate with other people and study how to write or speak correctly. In language learning, use a syllabus of course that consists of learning objectives and  techniques  of receiving information process. IV. DISCUSSION Audio-visual is fundamental things in our life, with audio visual we can communicate with other people and also make something interesting that can be seen and learned by other people.Without audio-visual, learning process can be monotone and not interes ting enough for student. When they are study with old style, they cannot catch the lesson directly and easily, sometimes they must study it by themself in their own house. The using of audio-visual in learning need some media to support it, almost all of the media are the electronic tools and need new technology to make it more interesting and more update. New technologies provide the means to help reshape both the content and processes of language education.As seen from the above three case studies, appropriate use of new technologies allows for a more thorough integration of language, content, and culture than ever before and provides students with unprecedented opportunities for autonomous learning. Computer technologies not only help teachers and students to transcend linguistic, geographical, and time barriers but also to build bridges between bilingual, ESL, and foreign language programs. The use of new technologies allows students to engage in the types of online communicatio n and research which will be paramount for success in their academic and professional pursuits.Nowadays, students very like to playing games, watching movie or many else. They like that because all of that have interesting part in their packaging, like film and game it give us interesting site with the visualization and the sound or audio. Picture can make them have their own imagination and sometimes we can add funny pictures and can make them focus on the lesson. Audio and visual make they left brain work and increase their study attention, left brain studying is more effective because they can remember the lesson in a long time.Visual also give student some adrenaline to analyze what they are seen the visual media that given by their teacher. In this case, teacher in the modern era, have to know how to use audio-visual aids to support their lesson. Sometimes teacher just know about Microsoft word, all of us know that this kind of software just used to make a text and from some re search that students rarely like to read the text because they just feel sleepy and do not want to recall back to their old lesson.Teacher is the people that have the biggest influence to their students, because children get more lessons from them than their home. The key to successful use of technology in language teaching is our human capacity as teachers to plan, design, and implement effective educational activity. Language learning is an act of creativity, imagination, exploration, expression, construction, and profound social and cultural collaboration. If teacher use computers to fully humanize and enhance this act, rather than to try to automate it, they can help bring out the best that human and machines have to offer.Studied by using audio visual have a lot of benefits, because the use of audio visual can gain more experience, impressive, more clear and concrete. Besides audio-visual media have the potential subject according idger dale as follows (Ali Pandie: 1984): a. Pr ovide concrete foundations for thinking a. Make lessons more interesting b. Allow a longer lasting learning outcomes c. Provide real experiences d. Develop the regularity and continuity of thought e. Can provide experiences that are not acquired any other way to make learning more efficient and diverse depth. . Audio visual media can be repeated Some studies have shown that learning is absorbed through the medium of vision (visual media), as well as the auditory (audio media), can accelerate the absorption of learners in understanding the lessons presented. One of the advantages of learning the use of audio visual media is looks can be made as attractive as possible, so that children are interested to learn. For example, the animation – animated cartoon about a living creature in the forest that can be directly liked by students or children.Audio-visual aids in the classroom can enhance teaching methods and improve student comprehension. Today's technology offers many choices to the informed educator who wishes to capitalize on a new generation's appetite for multimedia presentations. Lesson plans that incorporate the use of audio-visual aids should be consistent with curriculum objectives and not segued improperly. Audio-visual in language learning also have the disadvantages, those are: 1. Forced stressed the importance of the material rather than the process of development and still looked upon as an audio-visual aids in teaching teachers. 2.Too much emphasis on the mastery of the material of the development process and still looked upon as audio visual aids teachers in the learning process. Have orientation in the real media. 3. Audio-visual media tend to use one-way communication model. 4. Audio-visual media cannot be used anywhere and anytime, because audio-visual media tend to remain in place Thus, audio visual system in language learning especially English is really needed because trough audio visual student can learn something by themselves eas ily. This kind of method can make student pay more attention to the lesson and they can analyze all of things in their lesson.There are so many advantages in audio visual learning that can help student and teacher in the learning process. On the contrary, there are a few of disadvantages of audio visual learning, most of them just have technique program, such as cost, tools, and also the maintain of the tools. This method also has a problem in the way of learning but it just a piece of cake to repair it. The significant problem of audio visual learning is not serious enough; it can solve and covered by all of the benefits of the method. V. CONCLUSION A. ConclusionLearning English in school is quite hard because student cannot pay attention to the lesson, they thinks that the lesson is seems boring and make them cannot catch the idea of what the teacher explain before. With this condition, teacher as a people who have more influenced to the student need to know the media that can imp rove their student interested in study. They can use audio visual media as a teaching media, because with audio visual their student can be more attractive and interested with the lesson. Student very crazy about movie, game or other media lately, and this entire media connected to their audio and visual.If the teachers use this media, student can catch the material easily with their own understanding. They are very imaginative, so when the teacher teach them with what they are like and understand about, they can memorized it every time. Audio visual media help student in learning process because this media have a sound, color, picture or many else that can balanced their brain. Picture and many interesting things that student like is connect to the left brain studying, because when student study with left brain style their lesson can be memorable.Language learning is an act of creativity, imagination, exploration, expression, construction, and profound social and cultural collabora tion. If the tecaher use audio-visual to fully humanize and enhance this act, rather than to try to automate it, they can help bring out the best that human and machines have to offer. C. Suggestion Learning process is quite difficult for students, teacher must be respected to their student and give the interesting lesson. so that, they can accept the lesson directly. Teachers have to up to date about technology, because technology very useful in language learning.Many technologies can be operated by teacher easily if they understand how to use it. Teacher have to change their teaching style become more interesting to increase their student interest to the lesson, teachers can follow the computer course or other creativity course to find the way to make the lesson memorable. The teacher must to do the best for the student because succeed of student is come from the teacher. BIBLIOGRAPHY Atoel, Roby. Media Audio Visual. Blogger, 10 May. 2011. Web. 4 May. 2012 Audio Visual Definition. Wordink. com. 2011. Web. 4 May. 2012 Definisi suara. Artikata. com. 2012. Web. 3 May. 2012 Digital Audio. Blazeaudio. com. 2011. Web. 3 May. 2012 Echy. Media-Audio. Blogger, June. 2009. Web. 3 May. 2012 Encyclopedia, Britania. Definitions of language. Britanica. com. Web. 5 May. 2012 Indah. Pengertian dan definisi visual. Carapedia. com. 2012. Web. 3 May. 2012 Introduction to Audio. Mediacollege. com. Web. 17 Apr. 2012 Irwan,Asep.Definisi suara secara umum. Blogger,19march. 2011. Web. 3 May. 2012 Juliantar, Ketut. Media Pembelajaran: Arti, Posisi, Fungsi, Klasifikasi, dan Karakteristiknya Kompasiana. com. 18Dec. 2009. 3 May. 2012 Kelebihan Media Pendidikan Audio-Visual. Shivoong. com. 6 Feb. 2011. Web. 3 May. 2012 Komunikasi visual. Wikipedia. com. 25 May. 2011. Web. 1 May. 2012 Language. Wikipedia. Web. 7 May. 2012 Media Auido Visual. Sarjanaku. com. 2009. Web. 3 May. 2012 Pengertian Bahasa | Definisi Bahasa Menurut Para Ahli. Blogiztic. net. 12 May. 2011. Web. May. 20 12 Rukiyah, Hadi. Media Audio Visual. Blogger, 19 Jul. 2009. Web. 28 Apr. 2012 Suardika. Penerapan Media Audio Visual Untuk Meningkatkan Pemahaman Dan Daya Tangkap Siswa Dalam Menyimak Materi Pelajaran Khususnya Pada Mataa pelajaran Sains. WordPress. com, 20 Jun. 2011. 3 May. 2012 Tutorial. Pengertiansuara. Pengertianmultimedia. info. Web. 2May. 2012.

Humans, Omnivorous or Vegetarians

Some people are ‘meat lovers’ while others fiercely reject the idea of humans eating meat. Perceptions and love/hate for meat vary according to each ideological frame and culture. However, this informative essay will not address the perceptions and preferences that people might have. It depends on a scientific debate with those who think that prehistoric man was vegetarian in nature and therefore humans should not eat meat and those who think that humans have always been omnivorous which means that we can eat seeds, grains, plants, fruits, but also animals.Through this essay I will defend that it is normal and natural that humans eat meat, in contrast with the vegetarian’s arguments, however it is healthier if we do not eat great amounts of meat per week. An argument defending human as vegetarian is centered on the characteristics of the human body compared to carnivorous animals. It argues that because humans don’t have claws or pointed teeth we shouldnâ⠂¬â„¢t eat meat. However, I found that the digestive and dental system of homo sapiens serves as an example on omnivorous adjustment because the incisor teeth and canine are good to tear cooked meat into pieces, whereas the molars are needed to grind vegetable matter. Furthermore, vegetarians argue that carnivorous animals have smaller intestines than humans because raw meat needs to be defecated faster, so it won’t turn bad before it can be digested. However one argument to counter this position is that humans can’t be totally vegetarian either because plant material containing fiber and cellulose cannot be efficiently broken down by the enzymes our stomachs secrete and because humans have simple-chamber stomach while herbivores have multiple-chamber stomach. This reinforces the argument that humans are omnivorous because our bodies are not totally prepared for such big amounts of meat, like carnivorous animals, nor for all kinds of plants. Rather we should have a balanced meal. Another argument sustained by vegetarians is that the man came before the fire and therefore humans only ate fruits and vegetables. Further that human disguise the meat with culinary preparations because â€Å"we cannot tolerate raw meat†. However, I found out that It all depends on a matter of evolution and adaptability. If we go back thousands of hundreds years ago when humans where similar to chimpanzees, maybe the vegetarian argument is true: humans were vegetarian. But with the same logic as we started walking on two feet because it became a necessity, our body adapted to eat meat when frost came over and eliminated all plants and fruits. Therefore, humans evolved. Homo sapiens started using pointed weapons so claws fell to disuse, homo sapiens discovered fire and found out that it made the meat softer so our canines got smaller. Our molars got flatter because of the cooked-meat diet, as well as the infusion of fruits, nuts and veggies. Furthermore, the vegetarian argument that â€Å"everything that the human body needs can be found in natural vegetation†, does not mean that we are, in fact, vegetarian. Rather it means that if one person decides to be a vegetarian, he/she can survive without the proteins provided by meat. Therefore, being vegetarian is a personal decision, not a fact applying for everyone. One should decide consciously what type of food you want to eat, but bearing in mind that eating meat is not a bad thing for our body per se because our body is prepared to it, along with fruits and vegetables. Most uninformed vegetarians argue that meat is causing health issues, but the truth is that the today’s growing population is demanding great amounts of food focusing on quantity over quality. Many animals are been feed with steroids while fruits are been cultivated with chemical substances.

Test Bank Ch1

Test Bank—Chapter One (Data Representation) Multiple Choice Questions 1. Which of the following Boolean operations produces the output 1 for the fewest number of input patterns? A. ANDB. ORC. XOR ANSWER: A 2. Which of the following best describes the NOR operation? A. An XOR followed by a NOTB. An OR followed by a NOT C. A NOT followed by a NOTC. An AND followed by a NOT ANSWER: B 3. Which of the following bit patterns cannot be expressed in hexadecimal notation? A. 11111111B. 1001C. 110011D. 100000000001 ANSWER: C 4. Which of the following is the binary representation of 4 5/8? A. 100. 11B. 10. 11C. 110. 101D. 100. 101 ANSWER: D 5. Which of the following bit patterns represents the value 5 in two’s complement notation? A. 00011010B. 11111011C. 00000101D. 11111011 ANSWER: C 6. Which of the following bit patterns represents the value -5 in two’s complement notation? A. 00011010 B. 11111011C. 00000101 D. 11111011 ANSWER: D 7. In which of the following addition prob lems (using two’s complement notation) does an overflow error occur? A. 0011 B. 0100 C. 1100 + 1010 + 0100 + 1100 ANSWER: B 8. Which of the following representations in two’s complement notation represents the largest value?A. 00000010B. 11111111C. 00000001D. 11111110 ANSWER: A 9. Which of the following bit patterns (represented in hexadecimal notation) represents a negative number in two’s complement notation? A. 7FB. 55C. A6D. 08 ANSWER: C 10. What value is represented by the bit pattern 01011100 when interpreted using floating-point format in which the most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and the last four bits represent the mantissa? A. -1 1/2 B. 1 1/2C. -3/8 D. 3/8 ANSWER: B 11.Which of the following values cannot be stored accurately using a floating-point format in which the most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and th e last four bits represent the mantissa? A. 2 1/2B. 3/16C. 7D. 6 1/4 ANSWER: D 121. Which of the following bit-patterns represents the smallest value using the floating-point format in which the most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and the last four bits represent the mantissa? A. 01001000B. 1011000C. 00101000D. 01111000 ANSWER: C 13. Which of the following data storage systems provides the most efficient random access to individual data items? A. Main memoryB. Magnetic diskC. Optical CDs and DVDs ANSWER: A 14. Which of the following storage systems is best suited for storing and retrieving long strings of data that are processed in their sequential order? A. Main memoryB. Magnetic diskC. Optical CDs and DVDs ANSWER: C 15. Which of the following mass storage system does not require physical motion? A. Magnetic tapeB. Magnetic diskC. DVDsD. Flash drives ANSWER: D 16.Assuming that each of the following bit patterns originally had even parity, which one contains an error? A. 10110100B. 11000011C. 00011000 D. 10001001 ANSWER: D 17. How many errors per pattern could be corrected when using an error-correcting code in which any two code patterns differ by a Hamming distance of 8? A. 3B. 4C. 5D. 6 ANSWER: A 18. Which of the following is a possible LZW compression of the message â€Å"xyz xyz xyz†? A. 1234B. 1234545C. 232D. 12 ANSWER: B 19. How many different symbols can be encoded using Unicode? A. 256B. 4,096C. 65,536D. 1,046,476 ANSWER: C 20.Which of the following systems is least efficient when encoding numeric values? A. Two’s complement notationB. Excess notation C. ASCIID. Floating-point notation ANSWER: C 21. Which of the following is a means of encoding music? A. ASCIIB. MIDIC. JPEGD. GIF ANSWER: B Fill-in-the-blank/Short-answer Questions 1. A computer’s main memory consists of numerous memory cells, each of which contains ________ bits. Each memory cell is identified b y a numeric value called the cell’s _________. ANSWER: eight, address 2. Represent the bit pattern 1011010010011111 in hexadecimal notation. ________ ANSWER: B49F 3. A7DF is the hexadecimal representation for what bit pattern? ____________ ANSWER: 1010 0111 1101 1111 4. How many different bit patterns can be formed if each must consist of exactly 6 bits? ____________ ANSWER: 64 5. Translate each of the following binary representations into its equivalent base ten representation. A. 1100__________ B. 10. 011__________ C. 0. 01 __________ D. 10001__________ ANSWER: A. 12 B. 2 3/8 C. 1/4 D. 17 6. Rewrite each of the following values (represented in base ten notation) in binary notation. A. 7__________B. 23__________ C. 2 1/4 __________ D. 5/8__________ ANSWER: A. 111 B. 10111 C. 10. 01 D. 0. 101 7. If the patterns 101. 11 and 1. 011 represent values in binary notation, what is the binary representation of their sum? ____________ ANSWER: 111. 001 8. Using a two’s complemen t notation system in which each value is represented by a pattern of six bits, represent the value 3. ____________ ANSWER: 000011 9. Using a two’s complement notation system in which each value is represented by a pattern of six bits, represent the value -3. ____________ ANSWER: 111101 10.What is the largest positive integer that can be represented in a two’s complement system in which each value is represented by eight bits? ____________ ANSWER: 127 (represented by 01111111) 11. In a two’s complement system, what value is represented by the pattern 11111111111111001? ____________ ANSWER: -7 12. When using two’s complement notation, what bit pattern represents the negation of 01101010? ____________ ANSWER: 10010110 13. What value is represented by each of the following patterns in excess notation? A. 10000 ____ B. 0110 ____ C. 1011 ____ ANSWER: A. 0, B. -2, C. 14. Using an 8-bit floating-point format in which the most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and the last four bits represent the mantissa, write the bit pattern that represents the value 1 3/4. (Use normalized form. ) ____________ ANSWER: 01011110 15. What is the largest value that can be represented in a floating-point system in which each value is encoded by a byte whose most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and the last four bits represent the mantissa? ___________ ANSWER: 7 1/2 (represented as 01111111) 16. Which of the following addition problems cannot be solved accurately when using a floating-point system in which each value is encoded by a byte whose most significant bit is the sign bit, the next three bits represent the exponent field in excess notation, and the last four bits represent the mantissa? A. 2 1/2 + 1 3/8B. 3 1/2 + 4 1/2C. 7 + 3/4 ____________ ANSWER: A, B, and C 17. The following is an error-correcting code in which an y two patterns differ by a Hamming distance of at least three. Symbol Representation A 000000B 001111 C 010011 D 011100 E 100110 F 101001 G 110101 H 111010 Decode each of the following patterns 010011 ________101010 ________011000 ________101101 _______ ANSWER: C, H, D, F 18. How many errors in a single code pattern could be corrected when using an error-correcting code in which each code pattern is a Hamming distance of at least seven from any other code pattern? ____________ ANSWER: 3 19. The following is a message that was originally encoded so that each pattern had odd parity. Circle the patterns in which an error has definitely occurred. 0110101 11110000 10010010 00000000 11111111 00001000 00111101 ______________________________________ ANSWER: Second, fourth, fifth, and sixth 20. Data compression techniques apply various principles to reduce the size of data. One, called _______________________, avoids repeating long strings of the same data item. Another, called _____________ __________, encodes the difference between consecutive blocks of data rather than encoding each block in its entirety. Still another, called _________________________, uses short bit patterns to encode frequently occurring items and longer patterns to encode less frequent items.ANSWER: Run-length encoding, relative encoding, and frequency-dependent encoding. Vocabulary (Matching) Questions The following is a list of terms from the chapter along with descriptive phrases that can be used to produce questions (depending on the topics covered in your course) in which the students are ask to match phrases and terms. An example would be a question of the form, â€Å"In the blank next to each phrase, write the term from the following list that is best described by the phrase. † TermDescriptive Phrase bitBinary digit Boolean operationAND, OR, XOR, NOT addressA numeric value used to identify a memory cell exadecimal notationAn efficient way of representing bit patterns sectorA segment of a track in a mass storage system zoned-bit recordingA means of increasing the storage capacity of a magnetic disk system bufferA storage area used to hold data on a temporary basis, often as a step in transferring the data from one device to another ISOAn international organization for establishing standards ANSIA major standardization organization within the United States ASCIIA system developed by the American Standards Institute for encoding text. lip-flopA digital circuit capable of holding a single digit two’s complement notationA means of encoding whole numbers floating-point notationA means of encoding numeric values that may involve fractions truncationAn error that may occur when using floating-point notation pixelA small part of an image GIFA means of compressing an image file by restricting the number of colors availableJPEGA means of compressing images by blurring the boundaries between different colors while maintaining all brightness information UnicodeA mea ns of encoding text in which each symbol is represented by 16 bits LZWAn example of adaptive dictionary encoding MIDIA means of encoding music in terms of notes and instruments rather than actual audio Key fieldA part of a logical record in a file used to identify the record. VLSIA means of constructing complex circuitry in a very small space.General Format Questions 1. Describe how a computer can produce an incorrect answer when performing numerical computations even though it has not malfunctioned. ANSWER: Most students will probably refer to overflow and truncation errors. 2. Describe ho the concept of Hamming distance is used to produce an error-correcting code. ANSWER: By designing a code in which each pattern has a Hamming distance of n from any other pattern, patterns with fewer than n/2 errors can be corrected by replacing them with the code pattern that is closest. . a. What is the output of the circuit below? [pic] b. In general, how does the three-bit input pattern across the top of the diagram relate to the circuit’s output? ANSWER: a. 0 b. The output is 0 if the input parity is odd; the output is 1 if the input parity is even. 4. If the input and output bit patterns in the circuit below are interpreted as binary representations of numeric values, what operation does the circuit perform? [pic] ANSWER: The circuit subtracts one (except for the case of the input being 000). . Explain why such terms as kilobyte, megabyte, and gigabyte have acquired double meanings. ANSWER: The prefixes kilo, mega, and giga are used traditionally to refer to units measured in powers of ten. However, due to the early misuse of the prefix kilo in reference to units of the size 1024, these prefixes are now often used to refer to units that are powers of two—especially when referring to the capacity of main memories. 6. Convert the following addition problem into two’s complement notation using four bits per value), perform the addition, convert the an swer back into base ten notation, and explain the results. 6 + 3 ANSWER: In two’s complement notation the problem is to add 0110 and 0011. The sum is 1001 which translates to -7. This answer is incorrect due to overflow. 7. Under what condition is each of the following data compression techniques most effective? a. Run-length encoding b. Relative encoding ANSWER: a. Compresses most when data consists of long strings of the same entry. b.Compresses most when each block of data differs little from the previous block. 8. What is frequency-dependent encoding? ANSWER: Frequency-dependent encoding is an encoding system that uses short bit patterns to represent data items that occur most often and longer patterns to represent less frequently occurring items. The result is that entire blocks of data can be represented in less space than would be required if each data item were represented by the same size bit pattern. 9. Construct the entire two’s complement scale in which eac h value is represented by three bits.ANSWER: 3 011 2 010 1 001 0 000 -1 111 -2 110 -3 101 -4 100 10. To what does the term â€Å"normalized form† refer in the context of floating-point notation? ANSWER: Normalized form refers to a standard for positioning the bit pattern within the mantissa field. Many values can be represented in floating-point notation by different bit patterns, only one of which is in normalized form. Hence, restricting representations to normalized form assures that each value is represented by a unique pattern. 11.Explain why the final version of the dictionary need not be transmitted with a message encoded using LZW compression. ANSWER: The dictionary can be constructed during decompression in the same way it was constructed during compression. 12. Among the Boolean operations AND, OR, EXCLUSIVE OR, and NOT, which is least like the others? Explain your answer. ANSWER: There is not really a right or wrong answer. The student’s explanation is the m ost important part. Most students will probably answer NOT because it has only one input whereas the others have two. 3. If a term paper consisted 42 pages, each containing 40 lines of 100 symbols each (counting each space as a symbol), was to be encoded using Unicode, how many bytes of storage space would be required? ANSWER: 336,000 bytes (168,000 symbols times 2 bytes per symbol) 14. Explain why adding only a few characters to a text file may increase the file’s size by several hundred bytes and at other times may not increase the file’s size at all. ANSWER: File space is allocated in terms of physical records, each of which is several hundred bytes in size.Thus, the size of a file grows by physical record units rather than by byte size units. 15. In a two’s complement system, what value can be added to any other value without causing an overflow? How many values in the system have this property? Explain your answer. ANSWER: Adding the value 0 to any other va lue will not produce an overflow. However, if m is the largest positive integer that can be represented in the system, then any value in the range 1 to m will produce an overflow when added to m, and any value in the range -1 to -( m + 1) will produce an overflow when added to -( m + 1).

Does Ma Relevant

Has The Management Accounting Information in Malaysia Losing Its Relevancy? Rosniza Binti Ramli Universiti Teknologi Mara, Malaysia. Abstract Malaysia is one of the developing countries that affected by the globalization process and emerging economic environment throughout the world. To be sustain in future, Malaysia organization especially should cope and response effectively with the changes in economic sector. But, has the management accounting information can help the manager in making good decision for their organization?Does management accounting in Malaysia also evolve or changes due to an emerging economic environment? Research papers on Relevance Lost: The rise and Falls of Management Accounting and Evolution of Management Accounting (IFAC, 1998) will be discussed further in this research in order to have better understanding about changes and evolution of management accounting in Malaysia. This research done by reviewing the prior research, articles, thesis and journals. Th e changes and evolution has been found based on the reviewed of prior research.Introduction Research papers on Relevance Lost by Johnson and Kaplan found and gave us the picture of the rise and fall of management accounting throughout the centuries. The authors explored about nineteenth-century cost management system, efficiency, profit and scientific management on 1880 to 1910 until management lost its relevance on 1980s. Furthermore they analysed and explored the new global competition and new systems for process control and product costing and also performance measurement system for the future.In nineteeth- century, companies having a transformation process from two or more process into a single economic activity. In all cases, the information focus on how to improve the process of managing the resources effectively and also do determine the sources of companies profit. In late nineteenth-century, conversion cost system was emerged to systematic management where focused on determ ination of correct information about efficiency of workers in mass-produced complex machine –made. Taylor and Emerson devised new accounting procedures to assess the efficiency of the task and processes in complex machine-making firms.Futhermore, Church’s devices to use product costing in order to determine how much profit of individual product contribute to the firm’s overall profitability. But, G. P Norton rely on th standard cost information and comparing an integrated multiprocesstextile company’s performance with profit earned internally. After 1900, the integrated firms developed system to track the performance of the company and use one common denominator, return on investment that give attention to the amount of capital invested in the enterprise.Furthermore, after 1900, based on discussion on cost accounting’s lost relevance for cost management, the managers not compile accurate product costs data and affect their judgement on the costs an d benefits of such information not lost sense of the relevant information to management decision. The inventory costs information did not reflect the accurate guide to determine the product cost and in complex real-word setting, it also not relevant for actual management decisions.When multidivisional organization first appear around 1920, they used ROI (return on investment) targets to assess the performance of managers. On 1980s, the author claimed that contemporary management accounting systems were became obsolete and affected the large organization. The information provided were not help in reflected the effective and efficiency of internal process. Besides that, the organization were became vulnerable to competiton and more focused organization. In the nest chapter, authors discussed the new global competiton of the 1980s.The revolution of economic condition were contributed by the Japanese manufacturing where develop the innovative practice in management accounting such as to tal quality management, just-in –time inventory system and computer integrated manufacturing system. Most of the firm more focused not on the reducing cost of product but on the different strategies to attract customer with special product and services. In other word, competitive advantage that made organization more competitive than their rivals.They were more interested to create the value of the firms and how to create long term economic wealth. Since the early twentieth century, technology has taken part and eliminated all manual operation and replaced with digital technology. Products can be processed using machine for controlled manufacturing operations company. Furthermore, the new challenges to the firm is to develop the new approach, tools and technique to design the effective cost accounting, management control and performance measurement system.Other than that, the authors also discussed on process control and product costing systems. The objectives requires separa te system for financial reporting, process control and product costing because each systems have different time frame for the activities, where process costing reported hourly, daily, weekly. Financial reporting system reported annually and quartelly and product cost information requires a longer time horizon. They also differ in terms of traceability and allocation, behaviour, set of relevant costs and audiences.In the last chapter, authors argued that existing sytems are not posible to measure the performance of the firms. The short-term financial performance measurement has been undermined by changes in technology and innovation in the firms production operations. The measurement should be reflects the greater complexity of product and process in the firm and consisten with the firms goal and objectives. Firm should also need to determined the inadequacy of any single financial measure in order to summarie the economic performance of the firm during short periods.Research paper o f Evolution of Management Accounting (IFAC, 1998) were discussed the evolution of management accounting by Financial and Management Accounting Committee (FMAC) of the International Federation of Accountants (IFAC). They claimed that management accounting has developed through four evolutionary stages under Western approach. First stage, prior to 1950 focus was on cost determination and financial control and the main source of data was from financial statement. On that time, ratio and financial statement analysis were very popular.The second stage, years of 1965, focus changed to the provision of information for management decision-making, planning and control such as decision analysis and responsibility accounting. The techniques that support the decision analysis were Cost-volume –profit, and marginal costing. By the year 1985 in the stage three, attention was focused on the reduction or managed the waste in business resources, through the elimination of non-value added acti vities, use of mathematical formula such as Economic Order Quantity (EOQ), inventory evaluation such as FIFO, LIFO and multiple regressions.The fourth stage by 1995, focused had shifted to the generation or creation of value through the effective use of resources, through the use of technologies which examine the drivers of customer value, shareholder value and organizational innovation. The advanced management accounting methods that were popular such as Just-in-Time (JIT), Balanced Score Card, and Strategic management. IFAC (1998) had identified most of the developed countries had shifted to this stage between the years of 1985 to 1995.Japanese or Eastern perspective on the evolution of management accounting also consists of four stages, namely Drifting, Traditional, Quantitative and Integrative Management Accounting. The drifting management accounting such as ratio analysis, traditional such as budgetary control and standard costing, while quantitative such as mathematical formul a and equation and integrative such as JIT, Target Costing and Kaizen. Literature review Based on the review of the prior study, there are some purposes to be review. First, the problems with modern US cost accounting and management control system and challenges and recommendation to overcome it.Second, changes in management accounting practices in Malaysia. Third, the rise and fall of activity based costing. Forth, the management accounting practice in selected Asian country. Fifth, the current state of mangement accounting practice in selected Malaysian companies. Problems, challenges and recommendation of modern US cost accounting and management control system The problems arose in the cost accounting and management accounting were, the business ran by the manager based on the financial performance or in numbers.Johnson and Kaplan addressed that the process of cost and management accouting have developed to the stage where senior executives believe they can run their firms by the numbers (p 15). They were recommended that the firm should relates the human performance in organization both internally through management accounting and externally through financial accounting. They also suggested that Western approach to managing by the numbers, based in financial measure of control were became powerful of control in US and increasingly in UK business organization and remain acceptable in Japanese industry.Based on the prior research Mahmoud Ezzamel (1990), he and collegues criticts on the suggestion by Johnson and Kaplan and gave alternative ways of acounting for the problem with cost accounting. They do not agree with the precise history that Johnson and Kaplan told, with the understanding of accounting and its power to which their history leads them. They told a history that basically good but went increasingly wrong. Mahmoud Ezzamel also argued that cost management based upon accounting has problem and bound to be problematic and that this is what the histor y of 19th century accounting such as how to find true cost shows.From the historical development of cost management and cost accounting, Johnson and Kaplan derive a diagnosis of the causes of a modern ‘disease’. Changes in management accounting practices in Malaysia Malaysia has moved towards global competitivenesss, this changes makes manufacturing companies in Malaysia need to ensure their business operation and management cope with the current changes. ( Tuan Zainun, 2011). This prior study carried out to investigate how changes in Management accounting practice took place in Malaysia companies.Following Johnson and Kaplan (1987), MAP have been further developed for better decision making and management control. Globalization has brought the new and advanced technology and made a developing country open to greater competition (Kassim et al, 2003). This condition were affect the MAP in a business organization in order to fit the changes in the business operation. This study can be an evidence that the management accounting information change due to certain reason and made it relevance to be used by the companies. The rise and fall of activity based costing.Activity based costing tool can help the firm to determine the cost effectively based on the cost pool and cost driver. ABC is still the most appropriate cost system in management accounting. Many advantages of using ABC system in the firm such as ABC data is more accurate and reliable than traditional costing. It also can be used for decision making and performance evaluation. Furthermore, Kaplan, Weiss and Desheh (1997) reported the successful implementation of ABC transfer prices at Pharmaceutical Industries, which diminished the endless disputes between the marketing and production departments.ABC also handles overhead costs and leads to a better understanding of the cost drivers that generate these cost. Besides that, ABC also suitable to implemented by the service organization sucha s go vernment organization, insurance firms and banks. But, ABC also have the weaknesses such as ABC is based on subective arbitary cost allocations where ABC costing system more complicated and cannot predict profits and not adequate for decision making. ABC also ignores constraints and not take an account a bottleneck. The cost of the various products are irrelevant for product mix decision.ABC regards the relation between activities and resource consumption as linear, absolute and certain, where in reality the cost is discontinue. Even though most of firms tried ABC ultimately decided to abandon it, they did seem to regard it favorably, based on many case studies and articles (R. Cooper and R. S. Kaplan, 1991). ABC should emphasize the need to focus and cut down the cost of operational complexity. Management accounting practice in selected Asian country Prior study by Maliah Sulaiman observed the management accounting practices in Asian countries, Singapore, India, Malaysia and China. Authors claimed to be excellent in running the business and to be competitive in the global economic, firm should use the advance management techniques such as Just in Time, ABC, TQM and process re-engineering. Various authors have argued that traditional budgeting and cost volume profit analysis are no longer adequate to be used as planning andd control tools in the present manufacturing environment (Brownwich and Bhimani,1994). Many have predicted that traditional tools cannot cope with the changes of the shorter product life cycles, advanced manufacturing technologies and global competition.Its very important to determine the practices of management accounting in the real world because it can help the academician to have an accurate pictures for their teaching, if not, the accounting curriculum should be change to better reflect the needs of industry. Willett et al (1997) concern that studies on the management accounting practices in this region lag behind studies in financial ac counting. Choi and Mueller, 1992 cited that accounting is a product of it environment, means accounting is shaped by the environment, so different countries have different practice on mangement accounting.The current state of mangement accounting practice in selected Malaysian companies Prior study, Ghosh and Chan (1997) indicated that management accounting practice in Singapore, many of the firms already used various of management accounting techniques but not more used new technique such as the ABC and TQM system. Most of the local company were not competitive and lag behind the multinational companies. The study also indicated that Singapore companies not improve their management tools since 1997. they also avoided of used the advanced toos because they claimed that the implementation of the dvanced tools required complex process and additional resources needed. Then, Adelegan (2001) were studied on companies in Nigeria, where most of the companies only focused on process of cost determination and financial control uing budgets and cost accounting technologies. They has fully in the second stage and on the move to the third stage of evolution. Nishimura (2002) that conducted research on the Japanese affiliates in three Asian countries of Singapore, Malaysia and Thailand claimed that most of the companies in that countries had shifted from the traditional management accounting practices to the next stage of evolution.It was also found that some of the companies were move towards by using the advanced management accounting technique. There also research conducted in Malaysia that studied on the small and medium industry by Omar, Abdul Rahman and Zainal Abidin in year 2002. The research found that SMIs in the Klang Valley were still relying on the simple and not complicated management accounting practices such as budget and standard costing but they seemed to have acceptance of the advanced management accounting techniques and there was a positive trend toward s the implementation of these new techniques in the future.Findings The result from the review of the articles, found that, Johnson and Kaplan rediscovery the management accounting system in the nineteenth century history is more about the practical business management not only the historical question. These major achievements were important to the international management accounting and culture. But, in the 1980s, the management accounting has been developed. Then due to modern process of production technologies and global competition, the information was become irrelevant.They claimed that the cost accounting is by-product of the financial accounting, so firms decided not to maintain Management accounting system separated from financial accounting system because of too expensive for them. Besides that, the irrelevance became worsen due to short-termism where the financial accounting only focuses on the short-term results, the control function, timing being too aggregated and unhel pful to organization. Then the academic accounting also failed to focus on the routine financial accounting consistently and the academic writing has lost touch with real world concerns.Furthermore, the major innovations in US firms lead to the failure of the MAS to provide managers with the information they need. The recommendations There are third recommendations by Johnson and Kaplan, first MAS should render more relevant time frames for the activities undertaken by the firm, where should have reporting cycle specific with the process control such as daily, weekly or hourly. In product costing, MAS should change the short –term decisions in management accounting texts into longer time horizon to have better strategic decisions.Second, the allocation of the cost between product and process control should be different to be focused on flexible budgets. Then the cost allocation for the product should be trace in order for the firms to develop strategic decisions on the produc t development and discontinuance. Third, the future performance measurement should be based on long term measures, not forgotten the non-financial indicators to highlight the firms performance in many areas such as marketing and manufacturing.The changes of Management accounting practices in Asian country Furthermore, from the reviewed of the articles and journals, found that the Management Accounting practices have a significant change in traditional and advanced MAP in Malaysia manufacturing companies from 2003 to 2007. The changes might be because of changes in the business environment and the competition and advanced technology used by the firms.This factor encourages the emergence of MAP in order to serves the organization with the accurate and reliable information to make a better decision in achieving the objectives of the organization. It also found that the manufacturing companies in Malaysia relied on the foreign multinational companies for export. This condition leads to sharing or transferring the advanced MAS to be adopted by Malaysian manufacturing companies. Besides that, the result showed that the increased in the use of MAP in manufacturing companies in parallel with the advanced technology used in the manufacturing.The changes also shows that the management accounting in Malaysia recently have through the process of evolution and keep changes to cope with the business environment challenges. In the other hand, management accounting practices in Asians countries such as Singapore, India, Malaysia, and China the evidence reviewed suggest that there were not used the contemporary management accounting tools as a whole. For example evidence in India, most of the company still uses traditional management accounting techniques (Joshi, 2001).They resistance to change to the new tools were because of the manager perception and culture that risk averse or not a risk taker. They also claimed that a lot of cost will incur in implementing the new tools i n their organization. Same goes in Singapore where most of the companies used the traditional tools because they claimed that no reasons for them to change to the new tools. It also due to lack of expertise, knowledge and top management support to implement the new tools of management accounting.In Malaysia and China, most of the company there also still uses the traditional method and they claimed maybe they will change to new tools such as Balance score card and ABC in the next five years. Based on other articles, the current state of management accounting practice in Malaysia, there have seven techniques of management accounting that popular such as, budgets, income statement analysis, cash flow analysis, balance sheet and financial ratio analysis, cost and benefit analysis and finally the product costing.This is indicated that the stage one and stage two of management accounting still be practice by selected Malaysian companies. For the use of stage three and stage four among th em are extremely low. But most of the selected companies in Malaysia have evolved into the third and fourth stage of management accounting evolution. (Rosmawati, 2004) In order to enhancing the management accounting practice in Malaysia, the professional body should have unit to implement and promotes the use of advance management accounting practices.Furthermore, academician and also practitioner, or business organization should work together and discuss further about the needs and roles of management accountant in order to develop new definition of the management accounting in the country. It’s important to build a communication between the academician and practitioner because practitioner should informed the changes of the practices uses in organization to academician, so it will help in constructing the better curriculum for students that can reflects the real world practices.Other than that, proper planning should be constructing to educate the practitioner and also publ ic by conducting the seminar in management accounting, so they will alert and realize with the evolution and new techniques in management accounting. Next, academician especially should be encouraged to write the articles, journal and research that reflects the evolution of the current management accounting practices. Then, it should be publicize in the magazines in order to spread the new information regarding the new management accounting practices to the business organization or public. The rise and fall of Activity based costingActivity based costing now still being used in most of the companies in the world, even though the system have problem because many organizations regard their cost systems for financial reporting, decision-making decentralization, price justification, control and performance measurement. But, ABC requires more efforts and skills without better results, so, the alternative are to hold to the traditional cost system. Prior case study, Y. Eden (2002) said it was disappointment with traditional cost accounting and lack of appropriate alternatives that prompted the initial enthusiasm for ABC.Managers also felt that the traditional cost accounting is not relevance, so they should do something to overcome it. Even though most firms that tried ABC decided to neglect it, they did seem to regard it favorably. However, the benefits to the firms not from the cost allocation data but from the ABC pilots involved thorough analysis of processes and costs and drew attention to neglected aspects of organizational activities. ABC systems just need to focus and to cut down the cost of operational complexity.But when manager realized these lessons, the complex data not make the improvements, so they used non-financial measurements. Conclusion From the reviewed, the management accounting practices and information in Malaysia will lost it relevancy if process of evolution did not take into action. Due to rapid changing in the global business environment, management accounting information should not lag behind it in order to stand in line with the advanced technology changes. With that, Malaysia should start to implement the advanced management accounting techniques in managing and control the business activities.It’s important to help them use the resources effectively and to measure the performance efficiently. New advanced management accounting practice implementation will contribute significantly for creating the value and also to maintain the sustainability of the organization in the future. Management accountant also should play role and becoming a part of management team in the organization. This is to make sure that the management accounting information will remain relevant in the new challenging business environment.Nishimura (2003), management accountant should work together with other practitioner such as engineer, marketing directors, designer and product directors so management accountant will understand more the ir work field and they will share opinion and recommendation with fulfill the various needs and goal from different departments and then come out will ultimate goal and objectives that can help the organization to achieve it successfully. Moreover, the suitable changes in their MAP especially in manufacturing companies should maintain effectiveness of the business activities.The advanced and traditional system should be used both to compliment and substitute for each other. When the traditional system can be useful and able to provide some information, the organization should adopt new advanced system to assist the more useful information to make decision. But when the traditional system fail to provide useful information, then it should be replaced with a more advanced system. This is very crucial to the management accounting and should be careful when making decision on what MAP that suitable for the condition of the business. If not it might be jeopardize the firms’ perfor mance. References H.Thomas Johnson, Robert S. Kaplan. (1987), â€Å"Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, Massachusetts. Rosmawati Mahfar, Normah Omar. (2004), â€Å"The current state of Management Accounting practice in selected Malaysian Companies: An empirical evidence†, Universiti Tenaga Nasional, International Business Management Conference 2004. Mahmoud Ezzamel, Keith Hoskin and Richard Macve. (1990), Managing It All By numbers: A review of Johnson & Kaplan’s ‘Relevance Lost’†, Accounting and Business Research, Vol. 20, No. 78, pp. 153-166, 1990. Maliah Sulaiman, Nik Nazli Nik Ahmad and Norhayati Alwi. 2004), â€Å"Management Accounting Practices in selected Asian countries: A review of the literature†, International Islamic University Malaysia, Kuala Lumpur. Tuan Zainun Tuanmat, Malom Smith. (2011), â€Å"Changes in management accounting practices in Malaysia†, Asi an Review of Accounting, Vol. 19 Iss: 3 ppp. 221 – 242. Nitza Geri, Boaz Ronen. (2005), â€Å"Relevance lost: the rise and fall of activity- based costing†, Human System Management 24 (2005) 133-144 IOS Press. Martijin van der Steen. (2011), â€Å"The emergence and change of management accounting routines†, Accounting, Auditing & Accountability Journal Vol. 24 No. 4, 2011 pp. 502-547.

A research paper on cocaine Essay Example for Free

A research paper on cocaine Essay Research Paper (230) , Drug (166) company About StudyMoose Contact Careers Help Center Donate a Paper Legal Terms & Conditions Privacy Policy Complaints ? Grown in the countries of South America, with Columbia being the most productive, the Erythroxylon Coca bush is the natural origin of cocaine, a central nervous stimulant. Its history is as rich and diverse as the people using and dealing the drug. Cocaine use dates as far back as the 16th century when it was used among Inca royalty. In the early 1800’s cocaine was introduced to Europe. Sigmond Freud wrote a song in its honor and famous author Robert Louis Stevenson wrote â€Å"The Strange Case of Dr. Jekyll and Mr. Hyde† during a six -day cocaine binge. In the early 1900’s cocaine was available to consumers over the counter. Its medicinal value was a relief for toothaches and congestion. Parke Davis advised their consumers of the effects of cocaine by stating that it â€Å"could make the coward brave, the silent eloquent, and render the sufferer insensitive to pain†. The use of cocaine found its way into other products like wine and the most famous of all, Coca Cola. Early production of Coca Cola contained 60mg of cocaine. Today, the popular soft drink still uses the leaves of the Coco Bush for flavor but the illicit drug has been removed (www.cocaine.org). The resurrection of cocaine use as a recreational drug began in the 1960’s, and was used mostly among the affluent because of its price. Movie stars, sport stars and the like give cocaine its mystique and draw; psychological and physical effects make it addictive. Changes in form and price make cocaine far more accessible and affordable. Today, there is no clear connection between the use of cocaine and education, occupation or socioeconomic status. Cocaine is generally sold as a hydrochloride salt, a fine white powder substance that is commonly referred to as â€Å"snow†, â€Å"coke† or â€Å"blow†. Street dealers of cocaine commonly dilute, or â€Å"cut† the drug with similar looking substances like talcum powder or with active local anesthetics and even sometimes with other stimulants like amphetamines. The purity of street cocaine, powder form, is about 75 percent. When the impurities of this form are removed, it is known as â€Å"freebase† or â€Å"crack† cocaine. â€Å"Crack† cocaine  is easier to find and less expensive to buy. Cocaine in any form can be found in almost every town and city. Research studies done in 1999 showed cocaine is used by over 3.7 million Americans 12 years old and over, with the highest rate among people 18 and 25 years of age. The use among people 35 years and older also continues to rise (www.cocaine.org). The effects of cocaine depend on the route of administration, the amount of consumption, the user’s past experience, and the circumstances under which its taken. The major routes of administration are snorting, injecting, and smoking. Snorting is inhaling the powder form through the nasal cavity. The drug enters the bloodstream through the nasal tissues. Injecting cocaine is using a syringe to release the drug directly into the bloodstream. Smoking cocaine is inhaling the cocaine vapors or smoke delivering large quantities to the lungs where it then enters the bloodstream as quickly as injecting. Cocaine interferes with the re-absorption process of dopamine that is a chemical messenger of pleasure to the brain. The effects are instant and intense but not long lasting (www.drugs.indiana.edu). The short -term effects usually make the user fell euphoric, energetic, and alert to their senses. It can decrease your anxiety and heighten your sexuality. Crack users have described the rush as a â€Å"whole body orgasm.† Or, a user can feel anxious or panic-stricken. The drug is a parody of heaven and hell. Often times the cocaine user craves other drugs. These symptoms appear quickly and disappear within a few minutes or a few hours. Physically, a person’s blood pressure, body temperature, heartbeat, and breathing accelerate, along with pupil dialation. In larger amounts the side effects intensify. The â€Å"high† might include feelings of paranoia, vertigo, and muscle twitches and physically a user might experience chest pains, nausea, blurred vision. Over time with continued use, the effects of cocaine gradually change. Irritability, restlessness, insomnia and paranoia replace the euphoria. Physically, the long- term user will lose interest in sex and lose weight. Those who snort the drug wear out their nasal septum while those who inject it risk the chance of contracting hepatitis or AIDS. Cocaine related deaths  are often a result of cardiac arrest or seizures followed by respiratory arrest. Over time, to the user’s tolerance, the drug will build. To achieve the same effects as that of early usage requires larger doses of the drug. The user becomes psychologically dependent. The drug becomes pivotal to their thoughts, feelings and their daily activities. â€Å"Cocaine just made you feel really good. Then after you get done feeling really good then you start to get a Superman ego and that’s the beginning of the end.† (â€Å"Drug Wars†; A Frontline, PBS Production) Often times, cocaine addicts develop an illicit lifestyle to keep up with their drug habit. Cocaine’s influence leads a user to stealing from family, friends and even employers. The lifestyle of addicts becomes as corrupt as the organizations that produce and supply the product. Cocaine’s addiction has two sides: the love of the high and the love of the money. The US Government has estimated that cocaine trafficking takes nearly $80 billion a year out of our economy. In 1990, the DEA (Drug Enforcement Agency) estimated about 20 Colombian organizations controlled most of America’s cocaine supply. Annual revenues of the Colombian drug trade have been estimated to be 5 billion dollars. The drug cartels existing today control every phase of the drug trafficking business. They manufacture, transport, distribute, and finance cocaine. Like many large corporations, the business involves bankers, accountants, and lawyers, wholesalers and retailers. More special to this business the cartel â€Å"payroll† also includes chemists, pilots and enforcers of security (www.drugs.indiana.edu). The cartels are structured in layers, at the center is the cartel manager or â€Å"kingpin†. Information shared among the members of the cartel is highly secularized. Only a choice few are privy to all the workings of the cartel. Those employees holding positions in the outer layers of the organization (the lawyers, accountants, bankers, and enforcers) reap the financial benefits of serving their bosses but are strictly put on a need to know basis. Cartels operating in the United States are referred to as â€Å"cells† which are â€Å"self contained organized units.† The Medillin Cartel was the first known, successful cartel of cocaine  traffickers coming from Colombia. It was established in 1978 and lead by Carlos Lehder. It used violence and intimidation to stay one step ahead of the justice system. The cartel bribed police officers with money or threatened them with death if they did not honor the cartel and look the other way when they did business. The Medellin Cartel was taken down in March of 1984. Carlos Lehder was arrested in 1987, tried in the United States and sentenced to 135 years without the possibility of parole. George Jung’s, the Medillin Cartel’s American contact, testimony against Lehder assured his conviction. In the 1990’s, on the heels of the Medillin, came the Cali Cartel. They are responsible for 70-80 percent of the cocaine coming into the United States and 90 percent of that entering Europe. Instead of violence and intimidation like their counter parts, the Cali operated their business using a subtle approach. Law enforcement has had difficulty in closing the Cali operations for many reasons. Their structure is different from that of the Medillin, as is their methods of smuggling. They are much more conservative. They only sell to people they know. The â€Å"home office,† which is the CEO and vice presidents, coordinate the cells. The cells contact the buyers usually by cellular phone or pager and arrange the time and place to distribute the drugs. Payment is made at the second meeting. When the deal is done, the home office is contacted and accurate records are kept by both (www.awesomestories.com). While the Colombians may monopolize the cocaine market, there are similar organizations in other countries. The Triads and Tongs of China, La Compania of Cuba, and the Yakuza of Japan are some other major drug trafficking organizations. They have successfully invested into legitimate American business. The one thing they all have in common: United States of America as a client base (www.cocainefacts.com). Cocaine touches many people on a variety of levels. It can completely change a person’s personality, for the worse. It spins a web of deceit and destruction. Physically and mentally the drug tricks you from recognizing reality. Euphoria tricks you into believing that the high is good, all the while the time bomb is ticking. Blowing up your mind is just a matter of time. Bailey, William J. Factline on Cocaine. 1995: Heller, Matthew. â€Å"Addicted to Love.† Los Angeles Magazine. Sept. 1999. A research paper on cocaine. (2016, Jun 25).

Final project (lesson plan ) Assignment Example | Topics and Well Written Essays - 1000 words

Final project (lesson plan ) - Assignment Example The whole process is art based as the students will use their artistic imaginations to come up with patterns. â€Å"Mathematics is closely related to art as by showing the students how to work out fractions, some element of art will be visible through patterns that will be used to represent fractions† (Furgerson). Learning Objective: Each student should be able to: Measure and cut square shapes of similar sizes from the printing paper. Systematically arrange the printing papers into a the construction paper Understand the basic division of numbers. Understand fraction and perform simple fractions on the construction paper and on the chalk board. Materials: Two large Construction papers per student. The color should be different to the printing paper and also of varying hues per group. A ream of printing paper per student Sufficient number of scissors or paper cutters Steps: Session one: 1) Start this lesson by giving a brief discussion on fractions and recapping what was learn t on the theoretical class about fractions, equations and division. Test the students understanding of the lesson by asking questions such as: What is a fraction? What is the importance of fractions in Mathematics? 2) Take students through some practical examples of fractions in the real world and ask them to cite others too. This should be repeated until all students show a high level of understanding of the topic of fraction. 3) Divide the class into groups while ensuring that there is an equal number of students per group. In the case where the number of students in the class is a prime number, the tutor should be included in the count and join one of the groups. The tutor will however have to play a passive role to ensure the students take lead roles in their assignment. If the number is divisible in so many ways, that is, there are so many other factors of division, all these division factors should be used at different times to help the student understand division (Furgerson). Session two: 1) Introduce to the class, the materials for the session and walk them through on how to cut the shapes as follows; use a ruler to measure a ten inch by ten inch grid. In this square, measure and mark ten equally spaced rows and a similar number of columns. This step should lead to a ten by ten 100 grids measuring one inch in dimension. 2) Cut the construction paper into a hundred pieces of an inch by an inch using a paper cutter or in the case of a scissor, use a ruler to make straight lines and cut the a hundred pieces of equal dimensions of one inch each. 3) Place ten pieces into the grid or any number that is a multiple of ten and take count together with the students. These colored pieces count will form the numerator of the fraction while the denominator is a hundred, being the total count for the grids. Repeat this process a further two times before engaging the students in their own groups to perform the process. Help out with the cutting out of the constructio n paper into square pieces as necessary and start each group with a uniform number of pieces but ensure it is a multiple of ten; for ease of work, start with twenty pieces for each group. Let the groups play with easy numbers for the numerators like 30, 40, 50, and even 60 before introducing more complex numbers like 47 and 63. Each time the students do this process, ensure that they write down the result in a