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

Standardization of English in the British Isles Coursework

Standardization of English in the British Isles - Coursework Example Standardization of the English language was achievable for Britain soon after the borrowing of numerous vocabularies from its colonies all over the globe. The English utilized by Britain was comprehensive or all-inclusive offering diversity to the language. English was rarely exploited before standardization since other languages such as Latin and Norman French were utilized in various distinctive fields of study and administration. However, the respectability of the English language progressively rose through the years in an attempt to acquire full standards. Standardization of English within the British Isles meant normalization, which is considered containment of any prevalent discretionary variations concerning the grammatical aspects (Trudgill 1984, 32). This implied that standardization could only be accomplished within the written channel.In view of changes that took place in presenting what is considered Standard English numerous restructurings were carried out to bring about these changes. Reconstructing pronunciation, therefore, can be considered, one of the elements that contributed to the standardization of the English language inside the British Isles (Cote 2006, 3). Writers between the 16th and 17th century imparted efforts on pronunciation. Reconstructions were also done on spelling both casual and informal in individual letters in dissimilar dialects.In the past, the populace utilized dialects as forms of interactions in their societal contexts. During this time, little existed about Standard English all over the globe, since the tongue had not been integrated, with other languages, to develop the standard language. Therefore, there existed disparities in spoken English within different societal contexts, due to the existence of diverse dialects for different factions of the populace. Although dialects were as a result of geographical and social incidences. Dialects have been associated markedly with sociolinguistics, which relates to social att itudes. However, with time dialect has lost its value with the emergence of status among the general populace. The dialect lost its value during the years in history when people started gaining identities, and social status leading to the development of more formal language free of dialects. Introduction of Standard English in the British Isles, therefore, became a reality with the subject of identity and social status.

The body is a tool through which to construct the self Essay

The body is a tool through which to construct the self - Essay Example The concept of using the body to represent ideas about the self is quite ancient. Not all citizens have always had the chance to express their true selves through their bodies. For instance, for a long time, it was male artists who defined feminine qualities because women were not expected to have any ideas about the functions of their own bodies. Male artists would produce idealisations of the female shape that were not accurate. This affected how women perceived themselves. It is important for all individuals to feel that they can express their identities through their bodies without being held to a pre-established false standard of themselves. The body was used as a canvas for self-expression by the earliest humans that existed 30,000 years ago. According to Grezes, Pichon, and de Gelder (2007), archaeologists have found ochre deposits and handprints in caves in different parts of the world that are indicative of body painting functions. Ancient burial mounds of civilisations that existed thousands of years ago also show indications of body changing operations such as flattened skulls, or elongated heads. This proves that ancient civilisations engaged in head shaping practices to express aspects that their communities believed in. From such characteristics, it is obvious that even in ancient civilisations community members would make marks on their bodies that were expressions of social status, individuality, or cultural identity. People did not just construct their selves through their bodies by means of markings, however. They also used socially accepted forms of body expression such as dance. According to Hogan and Strasburger (2008), dance includes the physical movement of the body to the accompaniment of music. It is accurate to say that dance has been used as a way of one or more individuals communicating with others. Before the invention of written language, many communities would use dance to express themselves and even communicate stories between