Thursday, November 28, 2019

Operations Management Product Delivery Problem, Cessna Aircraft Company

Introduction In today’s business environment, effective management of primary processes is fundamentally critical for organizations to achieve the desired competitive advantage. More often than not, most primary processes within the organizational framework are directly related to the flow of goods and services (Lewis Slack 2003, p. 13). Organizations have been wound up due to problems emanating from this area, especially in the delivery of finished products and materials to end-user customers.Advertising We will write a custom assessment sample on Operations Management: Product Delivery Problem, Cessna Aircraft Company specifically for you for only $16.05 $11/page Learn More Other organizations have survived to tell the story of how this particular segment is of immense importance in operations management. It is the purpose of this essay to describe a delivery problem that rocked Cessna Aircraft Company at the turn of the millennium and evaluate how best it could have been solved using the relevant operations theory and techniques. Headquartered in Wichita, Kansas, Cessna is the largest manufacturer of small piston-powered single-engine aircrafts and business jets. Presently, the company employs over 16,000 employees, and commands a 50% share of the business jet market worldwide (Avery 2003, p.8). From its inception in 1927, Cessna Aircraft has manufactured over 191, 000 aircrafts, making it the leading general aviation aircraft manufacturer in the world (Cessna Chooses 2007). The company has manufactured over 5,400 Cessna Citation business jets, making it the largest manufacturer of business jets in the world. According to its official website, Cessna is committed to its customers and offers the best customer service backup with its 10 organization-owned Citation Service Centres that are fully equipped to meet the inspection, maintenance and service needs of its customers. In addition, the company has strategically positi oned over 400 Authorized Service Stations in 18 countries around the world to offer outstanding propeller aircraft maintenance support. The company practices an integrated supply chain management, revolving around an interrelated series of organizations, resources and processes that are concerned with the â€Å"creation and delivery of value in the form of both finished products and services to end customers and shareholders† (Purchasing.com 2000, para. 3). In this type of supply chain, all decisions that influence the design and flow of raw materials into and through an organization to achieve the desired end products are integrated. Before the integration, the organization’s major business strategies were based on traditional approaches.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Problem Identification and its Relationship to Operations Practice In 2000, Cessna air craft was experiencing delivery problems due to its traditional structure in the supply, purchasing, assembly, and sourcing departments. The customer satisfaction rating had significantly dropped since Cessna could no longer honour the set product delivery dates. Indeed, statistics reveals that the organization failed to honour pledges made to customers for timely deliveries by over 35% in 1999. By this time, the organization’s production sales and inventory procedures were severely lacking (Avery 2003, p. 5). As a result, customers were asking for shorter lead times. The above problem directly emanated from the operations practice of the organization before the introduction of the integrated supply chain management discussed above. For instance, the organization’s supply side was overly bloated and lacked clear direction that could add value to the organization. Majority of the suppliers failed to deliver the requisite materials on time, making it almost impossible fo r the organization to make timely product deliveries to their customers (Avery 2003, p. 14). The traditional organizational structure also hindered efficiency and effectiveness in some core business processes such as sourcing and manufacturing of aeroplane parts. This in turn affected product lead time levels. Processes under Consideration From an operations management point of view, several business processes need to be considered to solve the delivery problem that had threatened to decimate Cessna’s customer base. The first priority would go to the organization’s assembly line since this is where most of the products are assembled. All the factors that increase the product’s cycle time within the assembly facility must be identified and put into perspective. According to Swamidass (2000), the term ‘cycle time’ is used in the management field to signify the duration of time taken by the production personnel to avail the product for onward shipment or delivery to the customer (p. 360). Product cycle time is affected by factors such as the number of production stages, in process inventory, employee orientation, nature and effectiveness of automation, among others The inventory system used by the organization also need to be put under a microscope since inefficient inventory processes often lead to delays. The push production system used by the organization caused it to carry huge amounts of inventory. This coupled with an inefficient MRP (Materials Requirements Planning) process effectively limited the company into producing products according to programmed demand rather than producing the items based on the customers’ actual needs (Avery 2003, p. 28). During the time of the delivery crisis, Cessna was utilizing obsolete metrics to measure productivity, thereby allowing considerable variations in core tasks. The process map below shows some of the fundamental core processes and some grey areas that occasioned the delay i n delivery of products to customers. Process Map of Cessna’s Assembly Line Relevant Operations Theories Techniques Some relevant operations theories and techniques need to be incorporated into the efforts made to solve the delivery problem. The Theory of Constraints (TOC), developed by Dr. Eliyahu Goldratt, can be used to identify causes of the problems highlighted above and their effect on organizational performance. According to AGI (2009), the TOC process can be â€Å"†¦described via the use of three statements: what to change, what to change to, and how to cause the change† (p. 5).Advertising We will write a custom assessment sample on Operations Management: Product Delivery Problem, Cessna Aircraft Company specifically for you for only $16.05 $11/page Learn More In deciding what to change in the organization, this theory can be used to identify some unresolved problems or conflicts that keep the company trapped in an invariable tug-of-war or distracted from achieving its fundamental objectives. Every organization has its own core conflicts. In the same vein, organizations are known to develop policies and regulatory frameworks to deal with devastating effects that may arise due to the core conflicts. According to the theory, business managers must then challenge the logical assumptions that are seen to fuel the core conflict. This is seen as the first step towards the development of a comprehensive solution (AGI 2009, p. 5). A strategy must be formulated to resolve all the initial challenges once and for all. For the theory to be effective, the formulated strategy must include the changes to be occasioned alongside the identified solutions to the core conflict to ensure the organization is restored to its best performance. This therefore means that changes must be made in the organization’s policies, behaviours, measurements and strategic objectives. For the intervention strategy to be effective, a ll potential side-effects of the planned intervention strategy must be identified. According to AGI, the means for alleviating the side-effects must be incorporated as key elements of the strategy. It is imperative to note that reducing or alleviating the side-effects actively permits a business entity to intentionally and systematically develop winning strategies. Afterwards, a plan should be developed to facilitate the realization of the formulated strategy. This plan of action must comprehensively include what actions are to be taken, the personnel charged with the responsibility of overseeing the changes, and the time-frame. Another theory that can be used to explain the customer dissatisfaction that was occasioned by the product distribution delays is the Queuing Theory. Although the theory is mostly used in service-type operations to evaluate the shortcomings brought about by queuing, it can be used in our situation to evaluate the loss of reputation and increased customer dis satisfaction level brought about by the organization’s failure to meet delivery pledges and prolonged lead times. According to Lambrechit Vendaele (1994), the Theory of Queuing is based on the assumption that individuals endeavour to receive services from a limited number of facilities, and must therefore wait in a queue for their turn to be served. (p. 415). The theory also presupposes that a significant number of queuing challenges occurs in production and inventory management. The second assumption touches the raw nerves of what was ailing Cessna product distribution systems – huge inventory and production problems in the assembly line.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As a result, customers were kept waiting for long durations of time for their ordered products to reach their destinations. The importance of Queuing Theory is amplified by Lambrechit Vendaele assertion that â€Å"†¦with a little understanding of how queues behave, the solution to many operations management problems becomes clear if not obvious† (p. 415). Another outstanding postulation of the Queuing Theory is that the greater the uncertainty, the higher the undesired impact of amplified clogging on inventories and lead times (Lambrechit Vendaele 1994, p. 418). This means that customers’ uncertainties on requested orders from the organization served to worsen Cessna’s delivery problem by increasing inventories and product lead times. According to the theory, customer uncertainty should be kept at a bare minimum if organizations are to achieve sustainable competitive advantage. The theory also presupposes that elevated levels of capacity exploitation caus e increased congestion in the ordering process, enhanced lead times and large inventories due to customer uncertainty. Sadly, this presupposition underlines what was going on within the organization when the delivery problem was first unearthed. Apart from TOC and the Queuing Theory, Cessna’s delivery problems could have been solved using other methodologies such as TQM, Lean Production approaches and Six Sigma. According to Ross Perry (1999), TQM â€Å"†¦is the integration of all functions and processes within an organization in order to achieve continuous improvement of the quality of goods and services† (p. 1). TQM is centred on achieving quality based on the active participation of all members, and lays its focus on customer satisfaction and employee empowerment. At Cessna, TQM could have effectively reduced the variations in critical tasks occasioned by the organization’s use of outdated metrics to evaluate success. According to Kanji (1995), TQM can be used to minimize variation arising from every organizational process so that greater consistency of the inputs and efforts is obtained. This often translates to increased customer satisfaction, higher revenue and growth. Lean production is also an effective methodology in such circumstances since it concerns itself with elimination of waste, reduction of inventory, customer satisfaction and employee empowerment (Malloy 2008, para. 3). A large number of inventories had been cited as one of the causes of Cessna’s delivery woes. Available literature points to the fact that lean production systems have the capacity to drastically reduce inventory and variations in crucial organizational tasks. According to Black (2008), lean production â€Å"†¦ demands that we know how to get our workforce to produce exactly what is needed, in the amount needed, where it is needed.† (p. 3). It should be remembered that Cessna’s production personnel took orders on what to pro duce from the marketing department, a situation that largely contributed to the organization’s distribution and delivery woes (Avery 2003, p. 18). According to the description given above, there was a clear disconnect between customers’ needs and requirements on one hand and what was being produced in the assembly line on the other. Accordingly, lead times increased drastically and the level of customer dissatisfaction was threatening to spill over. The level of customers’ loyalty to the organization plummeted since clients could not receive their orders on time. This scenario could have been greatly assisted by lean production since the techniques facilitate the organization to produce what is needed by the customers and at the right quantities. What’s more, lean production techniques facilitate innovativeness and quality of products. Within the management realm, it is widely believed that â€Å"the key to management innovation is the pursuit of total q uality (Black 2008, p. 6). Six Sigma can be defined as a data-driven statistical technique used to achieve a near perfect quality in organizational processes. The methodology is mostly used to evaluate production and customer oriented activities (Pande 2006, p. 6). Invented by the Motorola group, the technique started as a defect reduction strategy in manufacturing process. However, the technique can now be applied to a multiplicity of business processes to achieve the same purpose. Due to its rapid growth and uptake, Six Sigma can be described as a business improvement model that directs an organization on how to understand and manage its customer obligations, align fundamental organizational processes to achieve those obligations, and facilitate fast and sustainable improvement to organizational processes. Six Sigma make use of precise data analysis to reduce variations in business processes. In Cessna’s delivery problem, the Six Sigma model could have been used to streamli ne operations in the assembly line with the aim of avoiding delays in delivery of products to customers. This technique is usually combined with other quality assurance techniques such as TQM and JIT to facilitate product cycle time and timely delivery of the assembled products to end customers. Defects in products are likely to reduce with the introduction of Six Sigma since the model basically evaluates organizational performance based on how many imperfections are likely to arise in a given product or process. The Six Sigma level allows 3.4 defects per million opportunities (DPMO). Cessna Aircraft had a problem of reputation occasioned by failure to meet its pledges for delivery. The Six Sigma model could have been effectively used to rebuild the lost reputation and recoup the lost market share (Textron Six Sigma 2009, para. 1). Indeed, Six Sigma methodology can be fundamentally used in nearly all Cessna’s critical business processes such as designing new aircrafts, enhanc ing the production and distribution processes to meet customer demand, and reducing discrepancies in product quality. Comparisons of Theories with Practice The TOC theory can be compared to what was happening on the ground at Cessna Aircraft Company. For instance, Cessna’s core conflict during the period that the delivery problem was reported was occasioned by the MRP system offering too much leverage to the marketing department at the expense of the needs and requirements of customers (Avery 2003, p. 28). Another core conflict arose from the fact that the assembly line was encountering difficulties in reducing or staying within the allowed product cycle time due to a number of varied reasons, key among them the large number of inventory and increased variations in critical tasks. These shortcomings had invariably increased lead-times and failure to honour pledges, ultimately increasing customer dissatisfaction levels. This was hurting the business. Since the primary and the underlying constraints had been identified, TOC could be used in practice to utilize the bottlenecks and challenges with the aim of increasing products lead-times, reduce operating costs, and minimize inventories. The Queuing Theory could have been combined with other management approaches such as JIT and lean production to effectively deal with the problem of large inventory that inarguably occasioned product delivery problems in the organization. According to the delivery problems highlighted in this paper, it is possible that the organization was using an approach of increasing inventory and holding immense stock for their customers to choose from. Problems arose due to the fact that customers were increasingly demanding customizable products for their aeroplanes (Avery 2003, p. 25). When JIT approach is used, the organization could have been able to minimize inventory, reduce the production lead time, and be able to respond with speed to customer requirements (Lambrechit Vendae le 1994, p. 416). Due to the need of customizable products by customers, the approach used by Cessna of satisfying customers’ requirements from the already existing stock was no longer tenable. In the light of this, the management could have combined the JIT approach with the core propositions of the Queuing Theory to come up with strategies through which customers demands for customizable products could be met within a certain time delay, kept at a minimum. Such an arrangement could have eliminated major wastes, enhanced continuous product improvement, improve customer satisfaction and occasion total quality creation. The resulting improved productivity and dependable delivery processes could be the basis for the organization’s sustainable competitive advantage. The Impact of the Delivery Problem on Customers In any organization, problems relating to operations management can be devastating if adequate remedial measures are not taken in time (Lewis Slack 2003, p. 28) . As already mentioned elsewhere in this essay, the delivery problem had negatively impacted the organization in terms of customer satisfaction and loyalty. Due to management and organizational defects emanating from the assembly line, Cessna Aircraft Company failed to honour over 35% of pledges made to customers for timely deliveries (Avery 2003, p. 5). An inefficient MRP system effectively limited the organization into producing products according to programmed demand made by the marketing department rather than producing the items based on the customers’ actual needs. This worsened the situation further as customers could not secure timely deliveries of the most needed products. In addition, an oversized inventory presented a lot of difficulties when it came to customer service, satisfaction, and timely delivery of products. Such a multiplicity of challenges has the capacity to reduce customer satisfaction levels, return rate, and loyalty, ultimately affecting the organiza tion’s revenue base (Hayes 2009, p. 36). Recommendations Areas of Improvement Various recommendations to the problem can be forwarded, especially when viewed in light of the TOC and other management techniques such as TQM and lean production. For instance, the delivery problem could have been improved through the use of just-in-time (JIT) production philosophy, largely encompassed under the auspices of lean production techniques. According to Lewis Slack (2003), JIT mainly deals with elimination of waste, reduction of inventory, involvement of all employees in the organization’s operation and adoption of continuous concepts and ideas aimed at improving organizational processes (p. 102). This approach also underscores the importance of quality, reliability and fast product cycle time. Lead-times would have been greatly reduced if the organization came up with strategies aimed at enhancing throughput time as well as product cycle time. In addition, some TQM techniques such as ‘quality at the source’ method should have been employed to lessen variability within the assembly line. This paper has revealed that the roots of the delivery problem were firmly entrenched in the assembly line. The self-inspection process that arises from the method ensures that defects are not passed from one production unit to another or from task to task (Lewis Slack 2003, p. 108). This way, Cessna would have been able to meet the pledges made to customers as considerable amount of time would be saved by using the TQM technique. Lastly, problems of long lead-times and huge inventory could have been successfully dealt with if the management had undertaken a critical analysis of key business processes based on TOC. The theory could have enabled the management to realize the issues and challenges that ganged up together to cause the delivery problem. Once identified, the management could have initiated some operational management tactics aimed at reversing th e setbacks. For instance, standard work practices should have been introduced for each unit at the assembly line. According to Clarke (2005), standardization of work processes in an assembly line is important because it helps not only to minimize organizational variation but also to distinguish employee skills that require improvement (p. 215). This process would have allowed the organization to make timely deliveries to the customers. Conclusion All in all, the importance of operations management in an organization can never be underestimated. It forms a core component of the organization by controlling and influencing the system of operations (Ross Perry 1999, p. 3). In the same vein, operational problems can prove costly to organizations if the correct prescriptions are not adhered to in the process of solving the problems. Business empires have fallen under the heavy weight of making the wrong decisions in operations management. Cessna Aircraft must have resolved the product di stribution problem and returned to profitability. But it is imperative that the correct decisions are taken to avoid any chance of problem escalation. The above stated remedies would have effectively dealt with this problem, not mentioning the fact that they would have served to rebuild customer confidence due to quality assurance. List of References AGI – Goldrat Institute 2009. The Theory of Constraints and its Thinking Processes. Web. Avery, S. 2003. Cessna Soars. Web. Black, J. R. 2008. Lean Production. Implementing a World Class System. Industrial Press Inc. ISBN: 9780831133511 Cessna Chooses China’s Shenyang Aircraft Corporation as Manufacturing Partner for Model 162 SkyCatcher 2007. Web. Clarke, C. 2005. Automotive Production Systems and Standardization: From Ford to the Case of Mercedes-Benz. Springer. ISBN: 9783790815788 Hayes, J. 2009. Customers are King: Maintaining Customer Relations and why it is Important. Create Space. ISBN: 9781440486821 Lambrechit, M., Vendaele, N. 1994. â€Å"Queuing Theory and operations Management.† Journal of Economic Development, Vol. 39(4), pp. 415-424. Web. Lewis, M., Slack, N. 2003. Operations Management: Critical Perspectives on Business Management. London: Routledge. ISBN: 97804155249249 Malloy, J. 2008. Lean Production. Web. Pande, P. 2006. The Six Sigma Leader: How top Expectations will prevail in the 21st Century. McGraw-Hill. ISBN: 9780071454097 Purchasing. 2000. Cessna Charts a Supply flight Strategy. Web. Swamidass, P. M 2000. Encyclopaedia of Production and Manufacturing Management. Springer. ISBN: 9780792386308 Textron Six Sigma 2009. Web. This assessment on Operations Management: Product Delivery Problem, Cessna Aircraft Company was written and submitted by user Shania W. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Wednesday, November 27, 2019

MANUFACTURING PROCESS Essays - Health, Pharmacology, Free Essays

MANUFACTURING PROCESS Essays - Health, Pharmacology, Free Essays MANUFACTURING PROCESS LAYOUT What is Manufacturing process? Manufacturing p rocess can be defined as one or more activities involved in the transformation of Inputs (raw material or information) to a tangible or intangible output. Basic steps involved in each type of process: Planning Planning is about how to meet demand with available resources by developing a set of metrics to monitor the supply chain for high quality and value. Sourcing Sourcing is about selection of the suppliers which will deliver raw materials required for production. Keys Tools/Tasks needed to be managed: 1) Pricing . 2) Delivery Process . 3) Payment Process. 4) Relations (both B2B and B2C). 5) Receiving and transferring of Supplies/Payment to Manufacturing Cell/Suppliers. Making Making is about production of goods and services. It requires scheduling of manufacturing process to meet the demand with Speed (less time), Quality, Quantity and Work Productivity. Delivery It refers to the logistic processes i.e. moving product to Warehouse or to Retailers. Key Tools/Metrics: Seven R's - 1) Right Place 2) Right Price 3) Right Cost 4) Right Time 5) Right Product 6) Right Quality 7) Right Quantity. Returning It is about process of receiving worn-out , defective and excess products back from customer, and support for customers who have problem with delivered products. Manufacturing Process of Torrent Pharma Pvt Ltd? All the steps involved in the manufacturing process of Torrent pharma is as following: Planning The company have its presence in more than 40 countries and each country has its own set of rules and requirement when it comes pharmaceuticals industry. Every country has to go through some background check about the quality of the drugs provided by a pharmaceutical company. For example: Product shipping to USA will always be labelled in white colour and product shipping to Vietnam or Malaysia will be labelled in yellow in colour. Moreover, as India has Central Drug Standard Control Organisation (CDSCO) and Food Safety and Drug Administration (FSDA), other countries also have similar bodies which controls the type and quality of the drug which can be sold in the market. Thus, to meet all the country's basic norms about the importing a drug from another country torrent pharma has to procure all the raw materials as well as the packaging materials as per each country's requirement. Sourcing Torrent Pharma requires approximately 202 chemicals and molecules as a raw material to produce its wide range of products. Also, in some countries combination of different molecules of a drug is allowed but in country like USA with generic medicine business they are forced to make drug of single purpose. Thus, torrent plans it sourcing accordingly. Torrent pharma produces its own 15% of raw materials and rest is either imported from china (20-30%) and other raw materials are sourced from Indian companies dealing in pharmaceuticals raw materials. A few of the companies as stated by the supply chain manager of torrent pharma are following (This are not the only companies from which they buy, others are small manufacturers in South India): Avi Pharmachem D eals in pharmaceuticals raw materials like pharmaceutical excipients etc. Business Type: Wholesale Suppliers Address: Shop No.-1, Opp. Hotel City Look, Sai Road, Baddi , Himachal Pradesh India Singhal Corporation D eal in pharmaceutical raw material , active pharmaceutical ingredients etc. Business Type: Wholesale Suppliers Address: 39/1, Shivdutt Nagar,Dapodi Road,Pimple Gurav,Pune 411027, Maharashtra India Benson Inc Wholesale suppliers of pharmaceutical raw materials , chemical, dyes, pigments, etc. Business Type: Exporters / Manufacturer / Wholesale Suppliers Address: 38/b-1, 1r Vasu, 1st Road, Tps -vi, Milan Subway, Santacruz (west), Mumbai, Maharashtra India Ace Chemicals Exporters of Pharmaceutical Drugs, Anti Allergic Drugs, Anti-Cancer Drugs, Anti Diabetes Drugs, etc. Business Type: Manufacturer / Exporters / Wholesale Suppliers Address: No 3/1-2, 1st Floor, Basappa Road, Off K H Road, Shantinagar , Bangalore, Karnataka India Indus Pharmaceuticals D eals in condoms, pharmaceutical chemicals, pharmaceutical raw material , pharmaceutical ingredients, pharmaceutical injection, A loe Vera , tea, skin care creams, woman sanitary napkin, moisturizing lotion, thermal papers, coffee etc. Business Type: Wholesale Suppliers / Exporters / Manufacturer Address: 24 Subramaniam Street, Abiramapuram , Chennai, Tamil Nadu India Making Manufacturing of drugs is a various step process. All the employees involved in the

Sunday, November 24, 2019

Biochemical Surgery essays

Biochemical Surgery essays The desire to improve our world is inherently human. From our health to our food, humans strive to enhance what we have. With the biotechnological age upon us, this desire is being channeled in directions that were previously unforeseen. Scientists have learned a great deal about genes- their structure, function, and how to manipulate them. By combining the genes of unrelated species, permanently altering their genetic codes, organisms are created that will pass the genetic changes onto their offspring through heredity. For the first time in history, human beings are becoming architects of life. Bio-engineers will be creating tens of thousands of organisms over the next few years. The prospect is frightening because genetic engineering poses unprecedented challenges to the environment. Admittedly, genetic engineering has produced new kinds of tomatoes. The Flavr Savr tomato has two and a half times more lycopene than the regular tomato. Lycopene is a carotenoid that has strong antioxidant properties. Antioxidants prevent oxygen from causing damage in cells. Carotenoids aid in the prevention of early blindness in children, cancer, and enhancing cardiovascular health. Not only are the transgenic tomatoes richer in lycopene, they are more robust and solid compared to regular tomatoes (Missick. sec. Tomatoes with... par. 3). For example, the company, Flavr Savr, took an extra gene and put it in a tomato. When it was left to ripen naturally, the developing sugar and acids enhanced the flavor of the fruit. The gene inserted also slowed the softening process by slowing the deterioration of the cell membranes, allowing the fruit to remain firm after ripening (Aldridge. par. 3). However, scientists cannot estimate the probability that harmful substances will be cr eated in any specific case, because not enough is known about the new field of genetic engineering. Current recombinant DNA methods and those likely to...

Saturday, November 23, 2019

Biography of Mahmud of Ghazni, First Sultan in History

Biography of Mahmud of Ghazni, First Sultan in History Mahmud of Ghazni (Nov. 2, 971–April 30, 1030), the first ruler in history to assume the title of sultan, founded the Ghaznavid Empire. His title signified that the Muslim Caliph remained the religious leader of the empire despite being the political leader of a vast swath of land, encompassing much of what is now Iran, Turkmenistan, Uzbekistan, Kyrgyzstan, Afghanistan, Pakistan, and northern India. Fast Facts: Mahmud of Ghazni Known For: First sultan in historyAlso Known As: Yamin ad-Dawlah Abdul-Qasim Mahmud ibn SabukteginBorn: Nov. 2, 971 in Ghazna,  Zabulistan,  Samanid EmpireParents: Abu Mansur Sabuktigin, Mahmud-i Zavuli  Died: April 30, 1030 in GhaznaHonor: Pakistan named its  short-range ballistic missile  the  Ghaznavi Missile  in his honor.Spouse: Kausari JahanChildren: Mohammad  and  Masud (twins) Early Life On Nov. 2, 971, Yamin ad-Dawlah Abdul-Qasim Mahmud ibn Sabuktegin, better known as Mahmud of Ghazni, was born in the town of Ghazna (now known as Ghazni), in southeast Afghanistan. His father Abu Mansur Sabuktegin was Turkic, a former Mamluk warrior-slave from Ghazni. When the Samanid dynasty, based in Bukhara (now in Uzbekistan) began to crumble, Sabuktegin seized control of his hometown of Ghazni in 977. He then conquered other major Afghan cities, such as Kandahar. His kingdom formed the core of the Ghaznavid Empire, and he is credited with founding the dynasty. Not much is known about Mahmud of Ghaznis childhood. He had two younger brothers; the second one, Ismail, was born to Sabuktegins principal wife. The fact that she, unlike Mahmuds mother, was a free-born woman of noble blood would turn out to be key in the question of succession when Sabuktegin died during a military campaign in 997. Rise to Power On his deathbed, Sabuktegin passed over his militarily and diplomatically skilled eldest son Mahmud, 27, in favor of the second son, Ismail. It seems likely that he chose Ismail because he was not descended from slaves on both sides, unlike the elder and younger brothers. When Mahmud, who was stationed at Nishapur (now in Iran), heard of his brothers appointment to the throne, he immediately marched east to challenge Ismails right to rule. Mahmud overcame his brothers supporters in 998, seized Ghazni, took the throne for himself, and placed his younger brother under house arrest for the rest of his life. The new sultan would rule until his own death in 1030. Expanding the Empire Mahmuds early conquests expanded the Ghaznavid realm to roughly the same footprint as the ancient Kushan Empire. He employed typical Central Asian military techniques and tactics, relying primarily on a highly mobile horse-mounted cavalry, armed with compound bows. By 1001, Mahmud had turned his attention to the fertile lands of the Punjab, now in India, which lay southeast of his empire. The target region belonged to fierce but fractious Hindu Rajput kings, who refused to coordinate their defense against the Muslim threat from Afghanistan. In addition, the Rajputs used a combination of infantry and elephant-mounted cavalry, a formidable but slower-moving form of army than the Ghaznavids horse cavalry. Ruling a Huge State Over the next three decades, Mahmud of Ghazni would make more than a dozen military strikes into Hindu and Ismaili kingdoms to the south. By the time of his death, Mahmuds empire stretched to the shores of the Indian Ocean at southern Gujarat. Mahmud appointed local vassal kings to rule in his name in many of the conquered regions, easing relations with non-Muslim populations. He also welcomed Hindu and Ismaili soldiers and officers into his army. However, as the cost of constant expansion and warfare began to strain the Ghaznavid treasury in the later years of his reign, Mahmud ordered his troops to target Hindu temples and strip them of vast quantities of gold. Domestic Policies The Sultan Mahmud loved books and honored learned men. In his home base at Ghazni, he built a library to rival that of the Abbasid caliphs court in Baghdad, now in Iraq. Mahmud of Ghazni also sponsored the construction of universities, palaces, and grand mosques, making his capital city the jewel of Central Asia. Final Campaign and Death In 1026, the 55-year-old sultan set out to invade the state of Kathiawar, on Indias west (Arabian Sea) coast. His army drove as far south as Somnath, famous for its beautiful temple to the Lord Shiva. Although Mahmuds troops successfully captured Somnath, looting and destroying the temple, there was troubling news from Afghanistan. A number of other Turkic tribes had risen up to challenge Ghaznavid rule, including the Seljuk Turks, who had already captured Merv (Turkmenistan) and Nishapur (Iran). These challengers had already begun to nibble away at the edges of the Ghaznavid Empire by the time Mahmud died on April 30, 1030. The sultan was 59 years old. Legacy Mahmud of Ghazni left behind a mixed legacy. His empire would survive until 1187, although it began to crumble from west to east even before his death. In 1151, the Ghaznavid sultan Bahram Shah lost Ghazni itself, fleeing to Lahore (now in Pakistan). The Sultan Mahmud spent much of his life battling against what he called infidels- Hindus, Jains, Buddhists, and Muslim splinter-groups such as the Ismailis. In fact, the Ismailis seem to have been a particular target of his wrath, since Mahmud (and his nominal overlord, the Abbasid caliph) considered them heretics. Nonetheless, Mahmud of Ghazni seems to have tolerated non-Muslim people so long as they did not oppose him militarily. This record of relative tolerance would continue into the following Muslim empires in India: the Delhi Sultanate (1206–1526) and the Mughal Empire (1526–1857). Sources Duiker, William J. Jackson J. Spielvogel. World History, Vol. 1, Independence, KY: Cengage Learning, 2006.Mahmud Of Ghazni. Afghan Network.Nazim, Muhammad. The Life and Times of Sultan Mahmud of Ghazna, CUP Archive, 1931.Ramachandran, Sudha. â€Å"Asias Missiles Strike at the Heart.†Ã‚  Asia Times Online., Asia Times, 3 Sept. 2005.

Thursday, November 21, 2019

KTM One of the Leaders of Motorcycle Industry Term Paper

KTM One of the Leaders of Motorcycle Industry - Term Paper Example Its competency and high quality are due to its expertise in the manufacturing of core parts (e.g. engines, radiators and exhausts). In 1991, KTM went bankrupt and was purchased by Dr Rudolf Knà ¼nz, who is now the chief financial officer of KTM and Stefan Pierer, along with a couple of European Importers and a venture fund, later on, the two partners bought out the whole company from the importers. KTM went public in the year 1996 so that it could gain more market share, grow and be able to buy out its venture fund. In the late 1990’s there were talks of mergers and acquisition but the owners of KTM wanted internal growth. It again went private in the year 1999 so that KTM remained stable and under good leadership. This move was aided by equity financing from BC European. Most of the revenues that KTM generated came from its off-road motorcycle sales. Mainly form Motocross and Enduro bikes which were basically termed as ready to race bikes. These bikes were the most popular and growing products because of their short lifespan and as they introduced new models and upgraded them regularly. Other products that come under off-road bikes that KTM offers are sportminicycles, rally bikes and supermoto bikes. All of these generally relate to sporty and adventurous people and cater to all ages. For example, sportminicycles are entry level bikes specially designed for children. What’s different about KTM products is that they have a distinctive engine configuration and unique design elements. They are reliable, compact and extremely efficient and effective at a performance. Their styling is unique and is much more diverse than other Japanese bikes. They combine the Italian style with German engineering giving it a competitive advantage. These are all the features that are necessary for the off-road category. KTM generally uses its off-road racing as a major advertising strategy and marketing activities. Its main purpose is to promote its brand as a very adventurous and sporty brand and they do it by sponsoring such racing events.     

Knowledge and innovation in organisations are fundamentally linked Essay

Knowledge and innovation in organisations are fundamentally linked. Critically analyse this statement - Essay Example In the internet this ranges from; data from all over the world has been categorized and catalogued by thousands of online companies making it possible for people to access and create resources online. Innovation is closely connected to the concept of creativity and although it is very commonly used, most scholars consider it a notourisily ambiguous concept since it is nearly impossible to pin it down as a single definition or measure (Terziovski, 2010). According to Galunic and Rodan (1998), innovation can be defined as the ability or capacity of an organization to constantly come up with and implement new ideas and in modern organisational management, it is considered a critical aspect of the organisational outcome. Many scholars agree that knowledge and innovation cannot be separated from each other and it is unquestionable that they are the driving force behind most economies in the world. Another way the connection between the two can be demonstrated is by perceiving innovation a s the application and transmission of knowledge from the research and development stage to the implementation and application (Gulbrandsen, 2007). Essentially, knowledge is superordinate to innovation since the former is simply a form of knowledge that has been synthesized and practically applied in a creative way. The intertwining relationship between the two concepts is especially demonstrated in the fact that organisations strive to acquire new knowledge which they then assimilate and apply so as to convert it into profit use it to drive whatever other non-fiscal or fiscal objectives that drive the company. Although it is only recently that attention has been focused on the concept of knowledge with the benefit of hindsight, there is little doubt that knowledge has always been central in human organisations. From the Stone Age era through to the modern period, creating and synthesizing new knowledge, which could also mean innovation has been the

Wednesday, November 20, 2019

What is enterprise infrastructure Research Paper

What is enterprise infrastructure - Research Paper Example Enterprise infrastructure is stated to be the technology backbone of modern business (IT World Canada, 2011). According to Camp (2004), a blueprint of the enterprise infrastructure, known as enterprise architecture, forms the basis of an organisation’s Information Technology planning. A complex infrastructure is usually found in an e-business environment. Web services are being increasingly used for putting e-businesses on the Web, as well as enabling users: either humans or other Web services to use them. â€Å"Web service refers to a business or computational function delivered using standard web technology such as HTTP (Hypertext transfer protocol), XML (Extensible markup language), and SOAP (Simple object access protocol)† (Sahai & Graupner, 2005, p.5). Web services have to be interfaced with the internal business processes to receive, fulfill and deliver orders. IT World Canada (2011) states that business process improvement software, business performance management and other enterprise infrastructure software are essential for Thus, the logical business processes, the Web services and the operation of enterprise infrastructure require the support of hardware, software, as well as humans. For example, an e-business infrastructure would include â€Å"web sites, web server farms, applications servers (J2EE, .Net) and business processes execution platforms such as Process Manager, MQSeries, and Web Method (Sahai & Graupner, 2005, p.44). Further, management of enterprise infrastructure includes desktop, data storage systems, networks, and the reduction of complexity and costs including minimizing the number of people required to efficiently operate the enterprise IT sytems. This paper has higlighted enterprise infrastructure and its components; and examined the need for its management, for achieving best outcomes in e-businesses. With the transformation of information technology from

Tuesday, November 19, 2019

Is Charter School an Answer for Inner City Students A Study of Dissertation

Is Charter School an Answer for Inner City Students A Study of Inclusion Among Disadvantaged Black Male Students with Disabili - Dissertation Example    Charter schools are public schools in nature and are intended to improve the education system of any nation. They possess a degree of independence in that most of the times they charge little or no tuition and are open to any student who wishes to enroll in them. They are also non sectarian and do not discriminate against any student on the basis of any affiliation be it sex, religion, race or color. They may be funded by the local authority in which it is situated, through the state or federal revenue like other public schools. These charter schools also adhere to state and federal academic standards as a benchmark in their day to day activities.  The basic concept of a charter school therefore, is the exercise of increased autonomy in exchange for accountability to the relevant stakeholders. Charter schools are free to improvise ways of improving the general student performance and achievement through numerous ways. They might do this through offering longer school days or o perating hours. This is what is at times known as remedial classes in some jurisdictions. Here, students spend more hours in class exploring ways of excelling in whatever discipline they are engaged in or are undertaking. This may occur during extended hours during week days, weekends or even during vacations or holidays. The schools may also adjust the curriculum contrary to what is set by the government to provide the learners with more time on the important or core subjects that they need most for their studies. Charter schools may also create a unique school culture whereby a specific school may adopt specific themes such as performing arts, career readiness, classical education, global awareness or meeting the needs of black or autistic students (Betts and Hill, 2010). Recent research has found that inner city kids or under-served students, who attended charter schools in New York City for nine consecutive years, from kindergarten to eighth grade, would close most of the  "Scarsdale-Harlem† achievement gap. The research also found that charter school students in this study won school admission lotteries as compared to other students in other public schools in the state (Reardon, 2009). This is further led credence by a similar study that found that students attending charter high schools in Chicago and Florida had higher ACT scores, graduation rates and college entrance rates than their peers in traditional public schools (Booker, Gill, Zimmer and Sass, 2009) It is therefore true that charter schools are high achiever as they produce positive results in both elementary and middle schools. This therefore means that there should be improved participation of all stakeholders involved in the research about the viability of charter schools. This will require strong and better policy formulation that would eventually lead to high-quality public charter schools. (Betts and Tang, 2008) Inclusion of black male students with disabilities into charter sch ools is understood to mean the integration of the education of male students with disabilities alongside those that are leading a normal life through regular classroom attendance. This is prompted by the urge by different stakeholders such as the

Monday, November 18, 2019

Regulating Soldiers Body Temperature, Uniform Technology Summary Essay

Regulating Soldiers Body Temperature, Uniform Technology Summary - Essay Example A soldier may end up experiencing different health issues as a result of changes in climate in the areas they train and operate. These health issues can be divided into heat and cold based health issues. Heat related issues include heat cramps, syncope, fatigue and stroke and cold related health issues include hypothermia as well as frostbite. There are various technologies that can help monitor and change the body temperature of the soldiers with the changes in the climate. These technologies including phase change, hybrid, and evaporative as well as circulatory cooling technologies. Phase change material is a technology that can help in managing soldier’s body temperature if this technology is used to design the uniforms of the soldiers. This technology has several benefits including reduction of sweat, feeling of cold and decrease body temperature if the soldier is experiencing excessive warmth. While managing the temperature of a soldier’s body, this technology even provides soldiers with comfort. The technology is useful for soldier’s clothing because it does not causes issues when it comes in contract with the gears used by the soldiers. The technology lacks toxins; it is not flammable, is quite long lasting and can be reused. In order to use this technology along with uniforms the technology needs wires to function. This can restrict the acceptability of this technology, but if soldier’s uniforms have the ability to create electricity then this technology can easily be used. Another issue associated with this technology is fabric tearing but this problem may be experienced in the long run. Outlast is an existing clothing brand that has already developed uniforms for army professionals with the help of phase change material (PCM) (Armedforces-int.com 1). The company operates throughout the globe and is developing products that are made with PCM and these materials have been tested and approved by

Sunday, November 17, 2019

Term examinations Essay Example for Free

Term examinations Essay In comparison to end of term examinations, teaching students by continuous assessments is better. In most primary, secondary and tertiary forms of education, the latter method of evaluating students is used. This form is most common and is used in most parts of the world due to many reasons. Continuous assessment is a more accurate method of evaluating students. This method is more appropriate in higher education as it ensures students study and go through lectures and notes if not every day at home, then very regularly as doing bad in any quiz or test may affect their grades or overall marks. Due to this, students actually go through the notes they take often to do well. This helps them remember and at the end they don’t have to cram just before the final exam like they would have to if they only had to sit for end of term examinations. In other cases, many students may also have a psychological problem of giving exams. Due to this they may do badly in their exams even though they may know their subject very well. They may be brilliant in class, participate well, attend all lectures but even then in the end of term exams they may not do well. This can be due to a phobia of examinations or simply the pressure of last minute studying. Due to this, taking tests or quizzes throughout the term, semester or year along with class participation is a better method of evaluating a student. At the same time, last minute cramming right before the finals may ensure that students do well in the term end exams. However, if students memorize right before their exams they may not remember what they learnt later as they may have been under too much pressure and stress while studying in the end. Even though they get the grades, they do not remember what they learnt afterwards and then cannot use it later in life. Therefore what they studied becomes useless since they cannot utilize what they learnt in their lives. Many students may also not have the capability to memorize. This means they will not do well in term end exams as they will not be able to memorize and will not be able to write in the exam. Many students also lack conversational and presentation skills. These skills are necessary in life especially at work. Thus, these skills need to be developed and enhanced. These can neither be developed nor enhanced if only term end examinations are taken. To bring about this development, teachers have to take continuous presentations etc in order to help students converse and communicate. In this manner as well, continuous assessment is better than term end examinations. Thus due to such reasons, I think continuous assessment is a better way of teaching as it helps students grasp more knowledge and utilize it later. This method also enhances certain skills which will surely help the students in finding better opportunities in their future.

Friday, November 15, 2019

Evidence-Based Pressure Ulcer Prevention

Evidence-Based Pressure Ulcer Prevention Pressure Ulcer is commonly experienced by hospitalized adults. This skin condition is otherwise known as bed sores to which the patient’s skin as well as its underlying tissue breaks down due to pressure caused by prolonged non-movement of the affected skin areas. It provides discomfort to the patient especially to those who have medical conditions, which disable them from changing position. Pressure Ulcer can develop rapidly. However, there are several things that can help in prevention and help the patient in the healing process. The purpose of this paper is to develop a plan as to how the Pressure Ulcer can be prevented based on the evidence presented in the articles including the identified solution to the problem. The change plan will help the development of nursing practice when it comes to Pressure Ulcer and suggests that repositioning and turning the patient constantly will help in preventing the occurrence of this skin condition. Change Plan Using John Hopkins EBP Model Overview The John Hopkins Nursing EBP model or JHNEBP is a framework that is used to guide the translation of gathered evidence into practice (Buchko, 2012). It has encompasses three nursing foundations such as education, practice, and research. Nurses should use this model to as a guide to facilitate change because it includes both non-research and research evidence as they create basis for nurses’ decision making. Thus, this model also proves that both external and internal factors should be put in consideration before existing nursing practice may be changed. Practice Question Step 1 Recruiting inter-professional team will be composed of nurses, attending physician, and nursing aid. Step 2 The Evidence-Based Practice (EBP) question is â€Å"Do frequent turning of patients lead to reduction of occurrence of pressure ulcers in hospitalized adults?† For PICO elements, it is identified that (P) is the hospitalized adults that suffer from Pressure Ulcer; (I) would be the intervention approach of the problem, which is the frequent turning of the patient to prevent or recover from Pressure Ulcer symptoms; (C) is the considered alternative in treating the Pressure Ulcer such as using special cushions and mattresses, which can help in relieving the pressure in affected skin areas; and (O) pertains to the gradual healing of skin tissues that suffered from Pressure Ulcer. Step 3 Pressure Ulcer prevents the patient from a complete recovery as it provides addition pain due to damaged skin tissues. Cases of Pressure Ulcer continue to increase. In fact, Sullivan (2013) says that it increased by 80% between 1995 and 2008. Not only in the hospital, but residents of nursing homes also suffer from Pressure Ulcer and was reported that there was an approximate of 11% case increase in 2004 (Sullivan, 2013). This problem affects the healthcare on a broader scale. It provides additional healthcare facility costs, which may not be covered as it is a hospital-acquired health condition. Thus, the overall nursing practice will be more challenging due to the occurrence of Pressure Ulcer among adult patients. Steps 4 and 5 The team, which is composed of nurses, attending physician, and nursing aid will have their vital roles in achieving the targeted design for change. They are important as they hold different responsibilities. The nurses are responsible for ensuring that existing Pressure Ulcer will not become worse by constant checking the affected skin. The attending physician is responsible for knowing if there would be any other medical implication due to Pressure Ulcer occurrence. He is also responsible for providing additional medication, if needed, besides the existing medical condition. The nursing aid is responsible for providing assistance when it comes ensuring that the patient’s affected skin areas are well-ventilated through constant repositioning of the patient’s body. In combining their essential roles and responsibilities, prevention and treatment of Pressure Ulcer will be easier to achieve. Evidence Steps 6 and 7 – The change plan is supported by evidence to which the guidelines of handling patients with Pressure Ulcer are presented. Whitney et al. (2006) say that Pressure Ulcer is one of the challenges of health care providers. The change plan plans to prevent the increasing occurrence of such skin condition to which the articles stated that there were almost 3 million patients affected in the United States alone (Whitney et al., 2006). The research encompasses insights from clinical experts as well as their opinion about the problem. Scientific evidence were also presented in the research such as proper patient positioning, nutrition, support surfaces, preparation of wound bed and dressing, and the underlying principles that were developed per category. The research’s quality improvement data was presented in a form of various guidelines and nursing principles. One of the strength of this research is its ability to provide detailed guidelines as to how the Pressure Ulcer can be handled accordingly without providing additional sufferings to the patient. It also highlights the principle behind every guideline in order to explain why such guideline must be followed during the treatment process. Steps 8 and 9 – The evidence shows that frequent turning of patients will help in the reduction of the occurrence of Pressure Ulcer. There are various articles that presented the similar views and presumptions pertaining to the proper treatment of Pressure Ulcer. Kaitani, Tokunaga and Sanada (2010) suggest that there are risk factors that are related to the occurrence of Pressure Ulcer especially in critical care setting. One of the risk factors may start during the admission stage of the patient. The critical care setting involves medical conditions that will decrease the patient’s ability to move and change position from time to time. Therefore, it is important to know that at the beginning of admission stage, health care providers must be aware that the occurrence of Pressure Ulcer is high. In fact, almost 40 percent of the patients who suffer from Pressure Ulcer are the ones who are in the critical care setting or intensive care unit (Kaitani, Tokunaga Sanada, 2010 ). The authors concluded that that there is no connection between the occurrence of Pressure Ulcers among patients and the involve medication. Therefore, the frequency of positioning and turning the patient especially in the ICU is a prognostic indicator as to whether Pressure Ulcer will occur. This is also to reduce the probability of extended admission of the patient in the hospital. The redistribution of the pressure is the main goal of repositioning the patient in order to prevent the occurrence of Pressure Ulcer. Sprigle and Sonenblum (2011) assert that such skin condition occurs when there is a constant pressure on the affected skin area. That is why; it is essential to conduct a pressure magnitude management through postural supports and support surfaces as well as proper body posture. This approach can be done through weight shifting and turning frequency including the use of dynamic surfaces (Kaitani, Tokunaga Sanada, 2010). Besides frequent turning, positioning device can also help in distributing the weight of the patient and improving the blood flow on skin surface. Therefore periodic repositioning of the patient combined with the positioning device are two important preventive methods against Pressure Ulcer and ideal supporting treatment procedure for existing Pressure Ulcer. Generally, the standard turning by nurses in intensive care unit or ICU does not consistently unload all the areas of skin-bed interface pressures (Peterson et al., 2010). The standard of handling patients with Pressure Ulcer is to prevent most of the skin areas to be under pressure to avoid tissue damage. However, evidence shows that even with the presence of frequent turning and repositioning is not a guarantee that Pressure Ulcer will not occur as there are still skin areas that are at risk of tissue breakdown (Peterson et al., 2010). Conversely, using the support materials is also not an assurance to prevent the occurrence of this skin condition. Such materials for maintaining the patient’s turned position may also influence the tissue unloading, which may jeopardized the affected areas. Therefore, it is presumable that there is still a gap between the theory and practice when it comes to Pressure Ulcer management. Moore (2010) says that besides the increased length of stay in the hospital, Pressure Ulcer may also increase the health service costs. However, such condition is preventable through proper management in order to provide strategically-planned health service. One of the strategies that can be used is the 30 degrees tilting of the patient’s body to avoid too much pressure on the skin (Moore, 2010). Based on the evidence presented, repositioning the patient who is at risk of Pressure Ulcer every three hours using this tilt technique will reduce the possibility of Pressure Ulcer occurrence. Step 10 – Based on the gathered evidence, the recommendation to prevent potential Pressure Ulcer is to conduct a constant turning of patient every 3 to 4 hours depending on the patient’s body weight. The heavier the patient is the shorter the time interval must be applied in repositioning the patient’s body. Thus, it is also recommended that patients, especially adults in ICU department must use positioning materials if possible. In this case, the body’s weight will be distributed evenly along with the frequent turning technique. It is also recommended to apply the 30 degrees tilt on the patient so that the weight will not produce too much pressure on the skin’s interface. Thus, the gravity pull will not be focused on the pressured area. Steps 11, 12, 13, and 14 – The plan for implementing the change will be based on the steps that need to be followed. Important procedures must emphasize on the implementation stage. This will be followed by the importance of conducting such procedures based on the evidence, which will also be presented. There will be a specified timeline to ensure the smooth transition for old to standard practice to developed change plan. For the first quarter of the year, an initial outcome will be evaluated using statistical reports of occurrence of Pressure Ulcer. A ratio between the number of patients and Pressure Ulcer occurrence will be the basis of quarterly reports, which are targeted to decrease after the fourth quarter. The reports will include the total number of patients within the first three months, patients at risk of the skin condition, and the number of repositioning done in every patient. Steps 15 and 16 – The desired outcome of the proposed change is to reduce the occurrence of Pressure Ulcer among adult patients especially in the critical care setting or ICU. It also aims to increase the awareness of techniques on how to apply the recommended strategies of the health care workers. The outcome will be measured based on the reports filed by the nursing staff, which is done separately from the existing medical condition of the patient. The results will be reported to the stakeholders in a quarterly basis, emphasizing how the strategies were conducted and what the specific results were. Step 17 – The plan will be implemented on a larger scale to which other units will be included. The plan will primarily start on the intensive care unit for the first quarter and will also be implemented to regular hospital ward after the first three months. To ensure that the plan will be implemented permanently, it will be raised to the office of the director to be one of the standard procedures of the hospital. Therefore, whether or not the patient is in ICU, constant monitoring of potential Pressure Ulcer will be part of the nursing round. Step 18 – Findings will be disseminated internally through monthly meetings to provide developments after the implementation. On the other hand, it will be externally disseminated by providing its advantages to other hospitals and healthcare setting. If possible and available, strategies, techniques and findings will be published on the hospital’s website to spread awareness throughout the concerned public. Conclusion Pressure Ulcer is an important problem that every health care provider must be aware of. The evidence presented is clear representation that such condition is preventable. Thus, should not be the reason for patients to extend their hospital confinement. The change model will ensure that every involved healthcare professional will be responsible in ensuring that the Pressure Ulcer will be prevented and treated accordingly to those who are already suffering from it. The three levels of change based on John Hopkins EBP process are essential aspects for the implementation of the change plan. Understanding the practice question would be the foundation of the process to which PICO elements will be analyzed for the success of change plan. On the other hand, the evidence will be the basis of the change plan as to how the and why the change plan is needed for the improvement of health service. Thus, the translation is the period to which the implementation will take place. It is essential to have these three levels of change so as to develop a strategic plan of the proposed change. In this case, once the plan has been implemented and permanently practiced, the occurrence of Pressure Ulcer will significantly decrease, which will help in the patient in the treatment process. References Buchko,B.L., Robinson,L.E. (2012). An Evidence-based Approach to Decrease Early Post-operative Urinary Retention Following Urogynecologic Surgery. Society of Urologic Nurses and Associates, 32(5), 260-264. Kaitani,T., Tokunaga,K., Matsui,N., Sanada,H. (2009). Risk factors related to the development of pressure ulcers in the critical care setting. Journal of Clinical Nursing, 19, 414-421. Moore,Z. (2010). Bridging the theory-practice gap in pressure ulcer prevention. British Journal of Nursing, 19(5), s15-8. Peterson,M.J., Schwab,W., Van Oostrom,J.H., Gravenstein,N., Caruso,L.J. (2010). Effects of turning on skin-bed interface pressures in healthy adults. Journal of Advanced Nursing, 66(7), 1556-1564. Sprigle,S., Sonenblum,S. (2011). Assessing evidence supporting redistribution of pressure for pressure ulcer prevention: A review. Journal of Rehabilitation Research Development, 48, 203-214. Sullivan,N. (2013). Preventing In-Facility Pressure Ulcers. In Making Health Care Safer II: An Updated Critical Analysis of the Evidence for Patient Safety Practices. Rockville City, MD: Agency for Healthcare Research and Quality. Whitney,J., Philipps,L., Aslam,R., Barbul,A., Gittrup,F., Gloud,L., . . . Robson,M.C. (2006). Guidelines for the treatment of pressure Ulcers. Wound Healing Society, 14, 663-679.

Thursday, November 14, 2019

A Tale Of Two Cities Notes :: essays research papers

A Tale of Two Cities - Book I (Chapters 1 - 4) Summary "It was the best of times, it was the worst of times, it was the age of wisdom, it was the age of foolishness . . ." Dickens begins A Tale of Two Cities with this famous sentence. It describes the spirit of the era in which this novel takes place. This era is the latter part of the 1700s - a time when relations between Britain and France were strained, America declared its independence, and the peasants of France began one of the bloodiest revolutions in history. In short, it was a time of liberation and a time of terrible violence. Dickens describes the two cities at the center of the novel: Paris, a city of extravagance, aristocratic abuses, and other evils that lead to revolution and London, a city rife with crime, capital punishment, and disorder. In both cities, the capabilities of an angry mob were a dangerous thing, to be feared by all. The tale begins on a road between London and Dover (in southern England) in 1775. Three strangers in a carriage are traveling along this dangerous road. The carriage encounters a messenger on a horse who asks for one of the passengers, Jarvis Lorry of Tellson's Bank. They are wary, because the messenger could be a highwayman, robber, or other undesirable. However, Mr. Lorry ventures out into the rain to receive the message. He recognizes the messenger as a man named Jerry, who works for Tellson's Bank, as well. Jerry tells him to wait at Dover for the young lady. Lorry tells Jerry to relay to the people at the Bank this message: Recalled to Life. Jerry has no idea what it means and rides off into the rain. Dickens then ponders how the heart of a person is a true mystery. Lorry can tell who or at least of what class the two other passengers are. Traveling on, Lorry dozes in and out of dreams. His dreams reveal to the reader that his mission is to metaphorically dig a man out of the grave. He dreams of imaginary conversations with this man he is to recall to life. "Buried how long?" Lorry always asks. "Almost eighteen years," replies the man. Lorry brings the man in his dreams to see a woman (the young woman of which Jerry the messenger spoke). But the man does not know if he still wishes to live or if he can bear to see the young lady after having been "buried" for eighteen long years.

Wednesday, November 13, 2019

A Surreal Land :: Mathematics Papers

A Surreal Land "To infinity and beyond!" These were the inspired words of Buzz Lightyear in the Disney movie Toy Story. Granted, one would not expect to find much mathematical content in an animated film directed toward children, but these words raise an interesting issue that mathematicians and the general public struggled with for many years. Can one go beyond infinity? How can such a concept be possible or even imaginable? These questions led to the development of many new theories and even a new system of numbers. Disney's Buzz Lightyear A study of infinity must begin with an introduction to set theory. A set is merely a collection of objects. Georg Cantor was the sole creator of set theory; he published an article in 1874 that marks the beginning of set theory and has come to change the course of mathematics. Cantor's theory was met with a great deal of opposition due to its assertion of infinite numbers. The famous mathematician Leopold Kronecker was especially opposed to Cantor's revolutionary new way of looking at numbers. Kronecker believed only in constructive mathematics, those objects that can be constructed from a finite set of natural numbers. Despite this opposition from influential thinkers, set theory laid the foundation for twentieth century mathematics. Although there were some flaws in Cantor's theory, sets became an essential part of new mathematics and therefore set theory was adapted to eliminate its original paradoxes [2]. Georg Cantor Cantor's set theory incorporated infinity in the form of infinite cardinal numbers. Cardinal numbers are those which measure the number of objects in a set, as opposed to ordinal numbers, which are numbers with a fixed predecessor and successor. If two sets have equal cardinality, then they contain an equal number of objects. One way to determine this is through "one-to-one correspondence." Two sets are said to be in one-to-one correspondence if each object, or element, of the first set can be paired with exactly one element of the second set, and vice versa [1]. Cantor compared the cardinality of the set of all positive even integers to the set of all positive integers and found them to be equal. Thus the infinite cardinal number of these two sets is the same and is defined to be aleph-naught. This is the first transfinite number. The set of rational numbers also has a cardinality of aleph-naught, and thus is the same size as the set of integers.

Tuesday, November 12, 2019

Narrative of the Life of Frederick Douglass Essay

Frederick Douglass was born as Frederick Augustus Bailey, a slave in Tuckahoe, near Hillsborough, Maryland. His mother Harriet Bailey was a slave and Frederick also became a slave since law required children to follow status of their mothers. He was separated from his mother at an early age and was raised with a group of slave children. Driven by thirst for knowledge and learning, he bought his first book, â€Å"The Columbian Orator† at the age of thirteen. The book made him understand the miseries of enslaved people and to realize the necessity of universal freedom. This knowledge sowed a seed of revolt in Douglass that ultimately made him escape the slave camp in 1938. After his arrival in New York he changed his name to Frederick Douglass and started working for abolitionist movement. After joining American Anti-Slavery Society, he came to be known as a famous orator, journalist, and slave leader of the 19th century. His autobiography, Narrative of the Life of Frederick Douglass was published in 1845, followed by My Bondage and My Freedom in 1855 and Life and Times of Frederick Douglass in 1881 respectively. In Narrative of the Life of Frederick Douglass, he has provided a deep insight into a slave’s life working on the Southern plantations. At the age of eight, he was sent to the custody of Hugh and Sophia Auld at their farm house. The slaves were by law prohibited to get education and knowledge and those guilty of violation were subject to heavy fines, whipping or imprisonment. Blacks and slave did not have access to purchase books or even Bible. The plantation owners considered educated slaves as a threat to their authority and thus barred them of the privilege. Douglass faced same resistance from his master at his early age when his master’s wife tried to teach him Bible and was stopped by her husband. Literacy therefore, became of primary importance for Douglass since he thought it to be the only means to freedom and emancipation. In the narrative he states, â€Å"I have found that, to make a contented slave, it is necessary to make a thoughtless one. It is necessary to darken his moral and mental vision, and, as far as possible, to annihilate the power of reason. †¦ he must be made to feel that slavery is right; and he can be brought to that only when he ceases to be a man† (99). Douglass was highly critical of the slaveholders religion as that added even more to their cruelty towards the colored labor on their plantations. He describes the conversion of his master, Captain Auld, in August, 1832 of which he thought to bring a positive change in his behavior towards slaves. Against his hopes, â€Å"It neither made him to be humane to his slaves, nor to emancipate them. . . . it made him more cruel and hateful . . . a much worse man after his conversion . . . he found religious sanction and support for his slaveholding cruelty† (57). Regarding cruelty of religious Southerners, Douglass opines, â€Å"For of all slaveholders with whom I have ever met, religious slaveholders are the worst† (80). At the Southern plantation, the conduct of masters towards slaves was bad beyond imagination. They were deprived of basic and fundamental rights such as education and denied freedom on least degree. The slave-owners presumed that if slaves get education they would be of no use for their masters. The slaves were supposed to be yes-men to their masters and they did not require those who argued or questioned their authority. Any effort or attempt for freedom was crushed with an iron hand. Physical and intellectual oppression became interconnected during that period. Those who tried to seek mental freedom by acquiring knowledge were more exposed to physical penalties than others. The penalties were horrible including cutting of fingers and sometimes of hands, whipping and finally killing them. In such circumstances, Douglass developed a strong urge for emancipation supplemented further by the fair treatment he received from William Freeland as he craved to be his own master. Douglass witnessed a wide difference in slave’s living conditions after he arrived in Baltimore. Life for slaves, he observed, in the northern cities was far easier than those at Southern plantations. He writes, â€Å"A city slave is almost a freeman, compared with a slave on the plantation. He is much better fed and clothed, and enjoys privileges altogether unknown to the slave on the plantation (38). Like many other revolutionary slaves, Douglass planned to escape his master’s brutalities and seek freedom body and mind. He was dissatisfied with almost everything in his slave life. Above all, he was discontented with the way slaves were robbed of their monetary gains. He started planning to flee in 1835 but stayed back due to a number of reservations. Primarily he was concerned with his fellow slaves and wanted them to accompany him in the attempt for independence. He convinced each of them personally and took days to chalk out a feasible escape plan. The multiple fears of being caught and return to slavery were horrifying and difficulties numerous. Finally, a group of six bound for the Chesapeake Bay was constituted to flee on Saturday night. Douglass even managed to prepare fake undertakings on behalf of their masters for all six. As the last moment, however, the mission failed and all of them were held due to the betrayal of one of the fellow slave. Finally when Douglass succeeded to escape towards North in 1838, he found the region totally different from what he presumed. While living in abysmal depths of slavery at the Southern plantation, he thought of the Northern slaveholders having just a few comforts of life or rather they didn’t own any slaves. In his simplicity, he thought the slaves a source of wealth and extravagant life that was supposedly inexistent in the North. He writes, â€Å". . . upon coming to the north, I expected to meet with a rough, hard-handed, and uncultivated population, living in the most Spartan-like simplicity, knowing nothing of the ease, luxury, pomp, and grandeur of southern slaveholders† (111). In contrast, he found himself â€Å"surrounded with the strongest proofs of wealth† (111). The blooming northern industry engaged numerous workers living in far better conditions (both physically and economically) than the pathetic southern slaves. In short, he found a new world, a world of hope where future lies. Works Cited Douglass, Frederick. Narrative of the life of Frederick Douglass, an American Slave. Electronic Text Center, University of Virginia Library. Accessed August 20, 2008 http://etext. virginia. edu/toc/modeng/public/DouNarr. html

Sunday, November 10, 2019

A Leaving Certificate

A Leaving Certificate Vocational Programme plan to arrange a Visit Out to an enterprise, Kelly Printing Works in our local community. Presented by: Nollaig Kenny Objectives: 1. We will arrange a visit out to a local enterprise KPW in our community. 2. We hope to carry out a SWOT analysis of KPW. 3. I hope to improve my communication, organisational and mathematical skills while carrying out this investigation. Research methods: a) We will write a letter to request permission from our principal to visit KPW on Tuesday 29th March 2011 at 9:10 am. ) We will use the Internet to research KPW’s business. c) I will ring the bus company to arrange a date and time for transport to the company. Analysis of Research: a) We were granted permission from our principal for the date and time requested. b) We researched KPW’s business on the Internet and found that it is a family run business set up in 1941. c) I called Declan Fahy, the owner of the local bus company and booked a bus fo r the agreed date and time of our visit which would cost â‚ ¬20. Actions and Schedules of time: 5/03/11 We will have to ensure that all jobs including questions to be asked and permission from the principal are completed by students in the class. 28/03/11 We will to reconfirm the bus, the visit with KPW and lodge the money for the bus to the office. 29/03/11 Day of the Visit: 9:00am:Take the roll call. 9:04am:Make sure all the students have questions and template of Summary Report. 9:05am:I will go out to see if the bus has arrived. 9:06am: Everyone get on the bus. 9:12am:Arrive at KPW and introduce the group. 9:14am: Listen attentively and take down notes. :45am: Ask the assigned questions. 10:05am: Thank KPW and give the Thank You card. 10:10am: Leave KPW. 10:20am: Arrive back at the school. Resources and Costs: We will incur the following costs: Bus Fare @ â‚ ¬2 per student â‚ ¬20. 00 2 Phone Calls @10c each â‚ ¬ 0. 20 Thank You cardâ‚ ¬ 1. 50 Total â‚ ¬22. 70 E valuation: 1. If the visit is a success and we learn about a local enterprise including products and services offered, the use of ICT in the business and health and safety procedures followed we will have achieved our first aim. . If we find out about the current strengths, weakness, opportunities and threats of KPW then we will have achieved our second aim. 3. Working as part of a team will help me improve my communication and organisational skills. Collecting the correct amount of money for the bus fare and lodging it to the office will help me to improve my mathematical skills. I will ask my LCVP teacher to access my communication and organisational skills at the end of the visit.

Comptronix Corporation Case Study

A439: Advanced Auditing Accounting and Review Services Take Home Quiz February 6, 2008 Instructions: 1. On the Scantrom form in box labeled â€Å"Test No. † print â€Å"Review Services. † 2. Use the Scantron form to indicate your answers to the questions below. 3. Turn-in the Scantron sheet on the due date. 4. Open book, open note, online searches are all allowed. 5. NOT allowed – using other students, people or CPA exam review books. Suggestion: If you plan to take the Auditing portion of the CPA Exam â€Å"soon,† take 10 – 15 minutes to review your notes and text, and then take the quiz without notes, etc.After that if you want to do research and change answers do so, but keep track of the original answers so you can assess your knowledge level for this topic.Questions:1. Which of the following statements is correct regarding a review engagement of a nonpublic company’s financial statements performed in accordance with the Statements on Standards for Accounting and Review Services (SSARs)? a. An accountant must establish an understanding with the client in an engagement letter. b. An accountant must obtain an understanding of the client’s internal control when performing a review. . A review provides an accountant with a basis for expressing limited assurance on the financial statements. d. A review report contains an accountant’s opinion of the financial statements taken as a whole.2. Which of the following procedures does a CPA normally perform first in a review engagement in accordance with Statements on Standards for Accounting and Review Services (SSARS)? a. Inquiry regarding the client’s principles and practices and the method of applying them b. Inquiry concerning the effectiveness of the client’s system of internal ontrol c. Inquiry to identify transactions between related parties and management d. Inquiry of the client’s professional advisors including bankers, insurance agents, and consultants.3. North Co. , a privately held entity, asked its tax accountant, King, a CPA in public practice, to generate North’s interim financial statements on King’s personal computer when King prepared North’s quarterly tax return. King should not submit these financial statements to North unless, as a minimum, King complies with the provisions of a. Statements on Standards for Accounting and Review Services. b. Statements on Standards for Unaudited Financial Services. c. Statements on Standards for Consulting Services. d. Statements on Standards for Attestation Engagements.4. Statements on Standards for Accounting and Review Services establish standards and procedures for which of the following engagements? a. Assisting in adjusting the books of account for a partnership. b. Reviewing interim financial information required to be filed by public companies with the SEC. . Processing financial data for clients of other accounting firms. d. Compiling an individual’s personal financial statement to be used to obtain a mortgage.5. May an accountant accept an engagement to compile or review the financial statements of a not-for-profit entity if the accountant is unfamiliar with the specialized industry accounting principles but plans to obtain the required level of knowledge before compiling or reviewing the financial sta tements? a. b. c. d. Compilation No Yes No Yes Review No No Yes Yes6. In a review engagement, the accountant should establish an understanding with the entity, preferably in writing, regarding the services to be performed. the understanding should include all of the following except a a. Description of the nature and limitations of the services to be performed. b. Description of the report the accountant expects to issue. c. Provision that the engagement cannot be relied upon to disclose errors, fraud, or illegal acts. d. Provision that any errors, fraud, or illegal acts that come to the accountant’s attention need not be reported.7. Statements on Standards for Accounting and Review Services (SSARSs) require an accountant to report when the accountant has a. Typed client-prepared financial statements, without modification, as an accommodation to the client. b. Provided a client with a financial statement format that does not include dollar amounts to be used by the client in preparing financial statements. c. Proposed correcting journal entries to be recorded by the client that change client-prepared financial statements. d. Prepared, through the use of computer software, financial statements to be used by third parties.8. When an accountant performs more than one level of service (for example, a compilation and a review, or a compilation and an audit) concerning the financial statements of a nonpublic entity, the accountant ordinarily should issue the report that is appropriate for a. The lowest level of service rendered. b. The highest level of service rendered. c. A compilation engagement. d. A review engagement.9. An accountant should not submit unaudited financial statements to the management of a nonpublic company unless, at a minimum, the accountant a. Assists in adjusting the books of account and preparing the trial balance. b. Types or reproduces the financial statements. c. Complies with the standards applicable to compilation engagements. d. Applies analytical procedures to the financial statements.10. When engaged to compile the financial statements of a nonpublic entity, an accountant is required to possess a level of knowledge of the entity’s accounting principles and practices. This requirement most likely will include obtaining a general understanding of the a. Stated qualifications of the entity’s accounting personnel. b. Design of the entity’s internal controls that have been implemented. c. Risk factors relating to misstatements arising from illegal acts. d. Internal control awareness of the entity’s senior management.11. When compiling a nonpublic entity’s financial statements, an accountant is least likely to a. Perform analytical procedures designed to identify relationships that appear to be unusual. b. Read the compiled financial statements and consider whether they appear to include adequate disclosure. c. Omit substantially all of the disclosures required by generally ac cepted accounting principles. . Issue a compilation report on one or more, but not all, of the basic financial statements.12. Which of the following should not be included in an accountant’s standard report based upon the compilation of an entity’s financial statements? a. A statement that a compilation is limited to presenting in the form of financial statements information that is the representation of management. b. A statement that the compilation was performed in accordance with Statements on Standards for Accounting and Review Services issued by the AICPA. c. A statement that the accountant has not audited or reviewed the statements. d. A statement that the accountant does not express an opinion but provides only negative assurance on the statements.13. How does an accountant make the following representations when issuing the standard report for the compilation of a nonpublic entity’s financial statements? The Financial Statements Have Not Been Audited a. b. c. d. Implicitly Explicitly Implicitly Explicitly The Accountant Has Compiled the Financial Statements Implicitly Explicitly Explicitly Implicitly14. When an accountant attaches a compilation report to a nonpublic entity’s financial statements that omit substantially all disclosures required by GAAP, the accountant should indicate in the compilation report that the financial statements are a. Not designed for those who are uninformed about the omitted disclosures. b. Prepared in conformity with a comprehensive basis of accounting other than GAAP. c. Not compiled in accordance with Statements on Standards for Accounting and Review Services. d. Special-purpose financial statements that are not comparable to those of prior periods.15. Which of the following representations does an accountant make implicitly when issuing the standard report for the compilation of a nonpublic entity’s financial statements? a. The accountant is independent with respect to the entity. b. The financial statements have not been audited. c. A compilation consists principally of inquiries and analytical procedures. d. The accountant does not express any assurance on the financial statements.16. Miller, CPA, is engaged to compile the financial statements of Web Co. , a nonpublic entity, in conformity with the income tax basis of accounting. If Web’s financial statements do not disclose the basis of accounting used, Miller should a. Disclose the basis of accounting in the accountant’s compilation report. b. Clearly label each page â€Å"Distribution Restricted—Material Modifications Required. † c. Issue a special report describing the effect of in the incomplete presentation. d. Withdraw from the engagement and provide no further services to Web.17. Which of the following should be the first step in reviewing the financial statements of a nonpublic entity? a. Comparing the financial statements with statements for comparable prior periods and wi th anticipated results. . Completing a series of inquiries concerning the entity’s procedures for recording, classifying, and summarizing transactions. c. Obtaining a general understanding of the entity’s organization, its operating characteristics, and its products or services. d. Applying analytical procedures designed to identify relationships and individual items that appear to be unusual.18. In reviewing the financial statements of a nonpublic entity, an accountant is required to modify the standard review report for which of the following matters? Inability to Assess he Risks of Material Misstatement Due to Fraud a. b. c. d. Discovery of Significant Deficiencies in the Design of the Internal Control____ Yes Yes No No Yes No Yes No19. Which of the following procedures should an accountant perform during an engagement to review the financial statements of a nonpublic entity? a. Communicating control deficiencies discovered during the assessment of control risk. b. Obtaining a client representation letter from members of management. c. Sending bank confirmation letters to the entity’s financial institutions. . Examining cash disbursements in the subsequent period for unrecorded liabilities.20. Which of the following procedures is usually performed by the accountant in a review engagement of a nonpublic entity? a. Sending a letter of inquiry to the entity’s lawyer. b. Comparing the financial statements with statements for comparable prior periods. c. Confirming a significant percentage of receivables by direct communication with debtors. d. Communicating control deficiencies discovered during the consideration of internal control.21. Performing inquiry and analytical procedures is the primary basis for an accountant to issue a a. Report on compliance with requirements governing major federal assistance programs in accordance with the single Audit Act. b. Review report on prospective financial statements that present an entity†™s expected financial position, given one or more hypothetical assumptions. c. Management advisory report prepared at the request of a client’s audit committee. d. Review report on comparative financial statements for a nonpublic entity in its second year of operations.22.Financial statements of a nonpublic entity that have been reviewed by an accountant should be accompanied by a report stating that a review a. Provides only limited assurance that the financial statements are fairly presented. b. Includes examining, on a test basis, information that is the representation of management. c. Consists principally of inquiries of company personnel and analytical procedures applied to financial data. d. Does not contemplate obtaining corroborating evidential matter or applying certain other procedures ordinarily performed during an audit.23.An accountant who reviews the financial statements of a nonpublic entity should issue a report stating that a review a. Is substantially les s in scope than an audit. b. Provides negative assurance that internal control is functioning as designed. c. Provides only limited assurance that the financial statements are fairly presented. d. Is substantially more in scope than a compilation.24. An accountant’s standard report on a review of the financial statements of a nonpublic entity should state that the accountant a. Does not express an opinion or any form of limited assurance on the financial statements. . Is not aware of any material modifications that should be made to the financial statements for them to conform with GAAP. c. Obtained reasonable assurance about whether the financial statements are free of material misstatement. d. Examined evidence, on a test basis, supporting the amounts and disclosures in the financial statements.25. Baker, CPA, was engaged to review the financial statements of Hall Company, a nonpublic entity. Evidence came to Baker’s attention that indicated substantial doubt as to H all’s ability to continue as a going concern.The principal conditions and events that caused the substantial doubt have been fully disclosed in the notes to Hall’s financial statements. Which of the following statements best describes Baker’s reporting responsibility concerning this matter? a. Baker is not required to modify the accountant’s review report. b. Baker is not permitted to modify the accountant’s review report. c. Baker should issue an accountant’s compilation report instead of a review report. d. Baker should express a qualified opinion in the account’s review report.26.When an auditor reports on financial statements prepared on an entity’s income tax basis, the auditor’s report should a. Disclaim an opinion on whether the statements were examined in accordance with generally accepted auditing standards. b. Not express an opinion on whether the statements are presented in conformity with the comprehensive ba sis of accounting used. c. Include an explanation of how the results of operations differ from the cash receipts and disbursements basis of accounting. d. State that the basis of presentation is a comprehensive basis of accounting other than GAAP.27.An auditor’s special report on financial statements prepared in conformity with the cash basis of accounting should include a separate explanatory paragraph before the opinion paragraph that a. Justifies the reasons for departing from generally accepted accounting principles. b. States whether the financial statements are fairly presented in conformity with another comprehensive basis of accounting. c. Refers to the note to the financial statements that describes the basis of accounting. d. Explains how the results of operations differ from financial statements prepared in conformity with generally accepted accounting principles.28. Delta Life Insurance co. prepares its financial statements on an accounting basis insurance compani es use pursuant to the rules of a state insurance commission. If Wall, CPA, Delta’s auditor, discovers that the statements are not suitably titled, Wall should a. Disclose any reservations in an explanatory paragraph and qualify the opinion. b. Apply to the state insurance commission for an advisory opinion. c. Issue a special statutory basis report that clearly disclaims any opinion. d. Explain in the notes to the financial statements the terminology used.

Friday, November 8, 2019

The Purpose of the Narrative Arc in Literature

The Purpose of the Narrative Arc in Literature Sometimes simply called arc or story arc, narrative arc refers to the chronological construction of plot in a novel or story. Typically, a narrative arc looks something like a pyramid, made up of the following components: exposition, rising action, climax, falling action, and resolution. A Five-Point Narrative Arc These are the five elements used in a narrative arc: Exposition: This is the beginning of the story in which characters are introduced and the setting is revealed. This sets the stage for the story to play out. It usually includes who, where, and when. You may also be introduced to the main conflict that will propel the story, such as issues between different characters.Rising Action: In this element, a series of events that complicate matters for the protagonist creates a rise in the storys suspense or tension. The rising action may further develop the conflict between the characters or the characters and the environment. It may contain a series of surprises or complications to which the protagonist must react.Climax: This is the point of greatest tension in the story and the turning point in the narrative arc from rising action to falling action. The characters are deeply involved in the conflict. Often, the protagonist has to make a critical choice, which will guide his or her actions in the climax.Falling Action: After the climax, events unfold in a storys plot and there is a release of tension leading toward the resolution. It can show how the characters have been changed due to the conflict and their actions or inactions. Resolution: This is the end of the story, typically, in which the problems of the story and of the protagonists are resolved. The ending doesnt have to be a happy one, but in a complete story, it will be one that feels satisfying. Story Arcs Within a larger story, there can be smaller arcs. These can flesh out the stories of characters other than the main protagonist and they may follow an opposite course. For example, if the protagonist story is rags to riches, his evil twin may undergo a riches to rags arc. To be satisfying, these arcs should have their own rising action, climax, falling action, and resolution. They should serve the overall theme and subject of the story rather than being superfluous or appearing to simply pad the story. Smaller arcs may also be used for maintaining interest and tension by introducing new stakes in the conflict of the main protagonist. These plot complications increase tension and uncertainty. They can keep the middle of a story from becoming a predictable slog towards a typical resolution. Within episodic literature and television, there may be a continuing story arc that plays out over a series or season as well as self-contained episodic story arcs for each episode. Example of a Narrative Arc Lets use ​Little Red Riding Hood as an example of a story arc. In the exposition, we learn that she lives in a village near the forest and will be visiting her grandmother with a basket of goodies. She promises not to dawdle or talk to strangers on the way. In the rising action, she nevertheless does dawdle and when the wolf asks where she is going, she tells him her destination. He takes a shortcut, swallows the grandmother, disguises himself, and awaits Red. In the climax, Red discovers the wolf for what he is and calls out for rescue from the woodsman. In the falling action, the grandmother is recovered and the wolf is defeated. In the resolution, Red realizes what she did wrong and vows that she has learned her lesson.