Operations Management Issues at ABC Manufacturers Term Paper

Operations Management Issues at ABC Manufacturers - Term Paper Example The ROI is at 30% after taxes, based on the asking price. It is expected that these numbers could be even higher, based on preliminary marketing projections. However, ABC has several operational issues that need to be addressed prior to the purchase. The following will discuss these operational issues and will outline a plan for rectifying them. Understanding Solar Water Heaters. In order to perform a proper assessment of the market and opportunities that lie in the Solar Hot Water Heater market, it is important to gain an understanding of how they work and the various types that are available on the market. Solar hot water heating systems include storage tanks and solar collectors. Compared to other types of hot water heating systems, they pay for themselves overtime as the customer saves money by not purchasing an alternate fuel source. Solar systems use solar energy from the sun, which is free. The initial cost is paid back over time, after which the cost for the unit is free, oth er than for repairs. The decision to install a solar hot water heater has a high initial cost that represents a longer-term investment in which its payback is sometime in the future. There are three different types of collector systems for solar water heating units. The first type is the flat-plate collector, which consists of a weatherproofed, insulated box. Inside the box is a dark absorber plat that is under one or more glass or plexiglass panels. The absorber plate itself can be either metal or polymer. The integral collector-storage system has one or more black tanks or tubes in and insulated glazed box. In this system, the solar hot water heater acts as a pre-heater, warming the water before it passes through a conventional system. The third type of solar water heater is the evacuated-tube solar collector. This type of system uses parallel rows of glass tubes. These tubes contain a glass outer tube and a metal absorber tube attached to a fin. The fin absorbs solar energy, but prevents radiant heat loss. The evacuated-tube system is used in a commercial setting. Most residential systems are either the flat-plate collector type, or the integral collector-storage system. Circulation systems can be either direct or indirect systems. The direct system pumps water through the collectors and into the house. They are used in climates that do not experience freezing temperatures. The indirect heating system circulates non-freezing heat-transfer fluid through the colle

Energy Essay Essay Example for Free

Energy Essay Essay However out of this whole trouble taken from these processes only 30%-35% of the potential energy stored is actually transformed to electricity. And if we sum up the advantages and disadvantages, we see the following: Advantage: Disadvantage: Produces a lot of energy Expensive to build Does not pollute the environment Expensive to maintain 2. Fossil Fuels: Fossil fuels are a type of power that has also caused a lot of controversy, because of the negative effects they have on the environment (e. g. global warming and green-house effect). Fossil fuel actually comes from the remains of Dead Sea animals that died millions of years ago. And actually what happened to them, is that their bones were crushed with each other and pressured by several of the earth piling on top of them until they finally formed fossil fuel but also the heat of the earths core, played a vital factor. The basic energy transformation that takes place in fossil fuel is that the potential energy stored, breaks down through to give heat energy, and that heat energy is transferred to kinetic energy, which drives a steam turbine that will generate electricity. The two very known fossil fuels are coal and oil. However out of this energy transformation process, only 40-45% of the potential energy stored is actually transferred to electricity. And if sum up the advantages and disadvantages, we see the following: Advantage: Disadvantage: Cheap to produce Not good for environment Is not hazardous to peoples health We are running out of them After discussing the non-renewable sources, I am now going to talk about the renewable sources, and to be exact I am going to talk about the following 3 sources: 1. Hydroelectric power: The main energy transformation that takes place in hydroelectric power is that the kinetic energy of the waves, forces generators, which function like a pendulum, swing to vibrate and once they vibrate, they generate electric energy. Out of this small process, the efficiency is only 35% out of the whole energy conversion. But this also however will depend on the wave velocity, because if it is greater, then more kinetic energy will be supplied, if we sum up the advantages and disadvantages, we see the following: Advantage: Disadvantage: Cheap to maintain Expensive to build Delivers a lot of energy. Changes the ecology of the area 2. Solar Power: We can use the power of sun in 2 ways. The first way is by using the sunlight itself into making electrical energy; this is done by the help of photovoltaic cells. And basically what happens is that the sunlight hits the cells which convert these light signals into electrical signals. The second type is done by using the heat of the sun to heat the water which can be used to heat up houses directly or to drive steam turbines which will generate electricity. Also one thing that must be taken into account, in this whole solar power issue. And that thing is the solar constant. The solar constant is the power collected at the top of the atmosphere by a unit area. But basically this can be summed up by saying that it describes the solar radiation, that falls on an area above the atmosphere at a certain angle. This constant, isnt much of a constant because it actually varies on earth with the time of day and year, as well as with the latitude and weather. The maximum values vary between 0. 8 and 1. 0 KW/m2. As for the efficiency of solar power, well it is disappointing to know that it is only 30% of the suns energy is actually transferred to electricity. And if we sum up the advantages and disadvantages, we see the following: Advantage: Disadvantage: Renewable The photovoltaic cells are very fragile Can supply the whole world on its own Useless if used in a place where there is no sun 3. Wind power: A wind generator works by having the blades rotated by the wind, which causes a dynamo (which is like a generator) to spin and then electric energy is produced. The power delivered by a wind generator, varies on the area with the rotor length being the diameter. This is given by the following formula: P=Ek/t And the efficiency of this wind generator is only 25% which is quiet poor really. And of we sum up the advantages and disadvantages, we see the following: Advantage: Disadvantage: Provides all the energy the world needs Expensive to maintain Renewable Rotor blades are extremely fragile After summarising, both renewable and non-renewable sources, it is time for me to chose the best type of energy resources to use for our homes. The energy resources I suggest are more than 1. First of all the energy resources should be renewable, so that we dont have to worry about the environment and peoples health (unlike fossil fuels and nuclear power). The second thing is that this renewable source, should not affect our environment or ecology (which means hydropower is dropped out! ). Also the energy resource should be efficient, so that we can meet our basic demands for energy, (which means that wind energy also drops out! ). After mentioning these three requirements (which seem essential in my own personal view), it is quiet obvious that the only energy source that I am talking about is Solar!. But however to improve this even more, would be if we insulate our homes well and do not waste our energy for no apparent reason(e. g.like leaving the lights of a room turned on, when no one is in the room. And also buying energy saving equipment). Because like I said at the beginning of this essay, without light we will become extinct. And we all know that we dont want to become extinct, so lets do something about it and try and save our planet. 1 U= Uranium N=Neutron X+Y= Elements Z= Number of Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our  GCSE Electricity and Magnetism  section. Download this essay Print Save Not the one?

Effect Of The Multiculturalism In Europe Politics Essay

Effect Of The Multiculturalism In Europe Politics Essay The establishment of nation-state political systems has always recognized the need for coherence between different cultures and the definition of a nation as territorially united groups. However, cultural differences pose a major threat to the continued unity of many European nation-states. The political demand for acknowledgement of cultural plurality by groups of citizens, especially those who consider themselves to be minorities culturally or ethnically, has grown due to increased interest in multiculturalism in recent years. When analyzed at both scholarly and public levels, the growth of demand for governments to recognize multiculturalism stems from two origins. The first one is based on liberal theories that perceive multiculturalism as a way of protecting individual and cultural rights through the recognition of cultural and ethnic plurality. Social and political agitators of pluralism seek to retain the definition of cultures as closed units and still hope to use the concept of cultural differences as to find solutions to inequalities both politically and socially. The second one is the origin of multiculturalism based on cultural relativism which is a liberal concept that proposes that nation-states have long ignored the fact that cultures are comprised of multiple relations that go beyond political boundaries and are intended to co-exist side by side.  [1]   However with the current rise in terrorism, decreasing relevance in civic and national identity, and the likelihood of some cultural practices being against the principles of liberal states, multiculturalism has become redundant. Liberal governments of the west are gradually finding themselves unable to keep on recognizing and upholding multiculturalism especially in concepts that call for special treatment for minorities and still retain equality for all citizens. The question is why has accommodation of multiculturalism in Europe changed over the past 20 years? Addressing the dilemma of implementing equality in pluri-cultural societies of liberal nation states of Europe, this paper argues and elaborates how multiculturalism become redundant by the liberal democratic western states. Definition of Multiculturalism In political philosophy, multiculturalism is a concept that basically addresses the most appropriate way of responding to diversity in culture and religion within the society. Multiculturalism goes beyond the simple act of tolerating group differences and seeks for the treatment of minority groups as citizens on an equal level with the majority group by recognizing and positively accommodating cultural or traditional differences through the recognition of group-differentiated rights (Kymlicka, 1995). These group-differentiated rights are espoused by minority groups for example people who are exempted from certain rules or laws due to their cultural or religious beliefs or those seeking for language accommodations in public institutions like schools or voting procedures.  [2]  The group-differentiated rights are also sought by indigenous groups or minority nations for the sake of self determination. This is parallel to nationalism. In its precise definition, multiculturalism is an umbrella term that involves moral and political recognition of disadvantaged and frequently discriminated groups like African Americans in the United States, women worldwide, and other groups like gays, and the disabled. However, multiculturalism theorists have always emphasized on immigrants of a country who make up ethnic or religious minorities because of their differences. Some examples of such groups include Muslims in most Western Europe countries and minority nations in some European countries like the Catalans, Romans and the Basque in Spain. Young (1990) identifies three aspects associated with multiculturalism. These are identity, difference, and recognition politics aimed at bringing back value to formerly disrespected identities and altering patterns of representation and communication that had previously marginalized minority groups.  [3]  The concept has also a lot to do with economic interests besides political motives. It is a platform used to remedy political and economic injustices that people claim to have suffered because they belong to a minority status. Blum (1992) differentiates antiracism and multiculturalism by stating that the former deals with victimization and resistance and the latter deals with cultural life, cultural expression, achievements, and the like (Blum, 1992, p. 14)  [4]  . Some of the accommodations sought by multiculturalists include exemptions from certain laws on religious grounds, special treatment in issues that the majority do unassisted, funding for language schools and associations, special quotas of representation in government bodies, recognition of their cultural codes and practices in the legal system, and some form of self government rights. Inability of the Liberal Democratic Western States to Recognize Multiculturalism Parvin (2009) gives a concise description of debate on multiculturalism and minority rights that begun in the 1990s and how this debate continues to raise important questions in matters concerning the role of the liberal states in citizenship and community.  [5]  From the 1970 to early 1990 was a period when many academics and public opinion drivers gave full support to multiculturalism as the way forward towards a more cohesive and tolerant Europe. It was a period when philosophical literature had gradually become multiculturalist as most of the western European states adopted multiculturalism in an attempt to include minority marginalized groups into the mainstream liberal culture. Multiculturalism was also seen as the only way to protect minority groups from undue pressures of the dominant cultures. As is expected with such philosophical movements that later become political issues, multiculturalism became a liberal political theory and is gradually losing recognition in most European governments. The causes of the waning recognition of multiculturalism by western European states range from crucial ambiguities associated with preferential treatment of minorities to extremist threats to security occasioned by terrorist activities perpetrated under the appearance of multiculturalism. The emergence of terrorist atrocities globally, increased anxieties over the decreased popularity of civic and national identities, and the potential for cultural recognition to pave way for practices that go against liberal principles have made many academics and policy makers to steer clear from everything associated with multiculturalism. It has now become apparent that most liberal European governments do not want to offer special treatment to cultural minorities. The emphasis has been shifted to promoting common bonds that unite rather than divide citizens of democratic states. This argument can best be understood through an analysis of philosophical literature about multiculturalism and the ch anges taking place in the political landscape in most European countries (Parvin, 2009)  [6]  . The rise in cases of terrorism, decreasing relevance in civic and national identity, and the likelihood of some cultural practices being against the principles of liberal states, have made multiculturalism redundant. Liberal governments of the west are gradually finding themselves unable to keep on recognizing and upholding multiculturalism especially in concepts that call for special treatment for minorities and still retain equality for all citizens.  [7]   There was a time when multiculturalism made sense in liberal democracies the world over. There was a mutual agreement between those involved in matters of liberal traditions on how a united Europe, and the whole world by extension, was supposed to look like and how it would best be politically portrayed. It was imperative to acknowledge the fact that every individual possessed the right to live a meaningful and appreciated life, have the freedom of expression, and be free from constraints of belief and activities imposed by other members of the society from the majority groups. It was also important to mutually agree that no group could claim to be morally significant or commanding more respect than others. The state was expected to uphold and protect the constitutional and legal rights of every member of the society and to ensure that all were treated justly. There was a broad consensus among libertarians and even liberal egalitarians on the importance of respecting individual freed om and equality. The aim was to make the world as free as possible from governmental interventions and impositions. The emergence of communism changed the way multiculturalism was perceived in liberal democratic states of the west. The impact of communism on multiculturalism can be traced to social theory theorists like Charles Taylor who came up with social thesis as a critique of liberal political theory.  [8]  Conservative thinkers on the other hand foresaw a break up of national unity and took steps to differentiate between the pursuit of self-respect through isolated individual cases and as minority groups bearing distinct identities. The conservative thinkers were of the opinion that the need for self respect should not be an individual pursuit but it should rather be a pursue for ties that bind the society together. Individualistic concerns were perceived as an impoverished conception of freedom (Parvin, 2009, p. 352)  [9]  . The debate over group versus individual recognition has become a major concern for political theorists and liberal thinkers as well. The importance of groups is seen in the role they play in shaping peoples identity and political affiliation. There have also been deliberative democrats, including Amy Gutmann and Joshua Cohen who propose that group diversity be accepted through a continuous process of deliberating over the policies and institutions that address citizen rights.  [10]   Minorities in most of Europe are declaring their position, and what was sparked off by a need for recognition by the Jewish community has generally spread to other groups which are marginalized because of their lifestyle, race or gender. The themes of the threats posed by the intense debate on mutliculuralism are worrying the majority populations in Europe. The main aim of policy over most of the last centuries have been to assert the position of the majority and their dominion over the minority groups. This segregation is worrying at the least and the culture of victimization is the main reason why the struggle for equality and multiculturalism is so powerful. The dying sentiment about multiculturalism in Europe is best exemplified by French President Nicholas Sarkozys expulsion of Romanian immigrants which was against the EU laws because Romania is an EU member. The action would have warranted the need to take action against Sarkozy but the EU simply turned a blind eye and did nothing. This implied that even the EU feels that the liberal states have reached a point where they can not afford to keep on giving special attention to minority groups in their countries. Modern philosophers so far agree on the fact that multiculturalism and political correctness are important elements in a liberal democracy. Just like the American Constitution guarantees freedom of speech, equality, and pursuit of happiness, the European Court of Human Rights forbids elected governments from interfering with principles aimed at bringing about progress to the citizens. Sarkozys expulsion of Romanian immigrants, and the EUs failure to take action, however shows the decreasing popularity of the European Court of Human Rights. This is mainly because of the dying appeal of advanced elite values that are unworkable. Most people would prefer to be their own judges of what is right and what is wrong. Politically correct liberal consensus is seen as naive and Marxist. In the Netherlands, Geert Wilders who heads the Dutch Nationalist party is known for calling on the government to evict Muslims because, as he alleges, they are destroying the country just on the basis of naive decrees from the European Court of Human Rights.  [11]   Liberal democratic nation-states of the west can longer afford multiculturalism when they address the question about how far they can continue to accommodate immigrants who do not make any attempts to accept their host countrys principles. In most European countries the reluctance of immigrants to weave into the social fabric by adopting the progressive principles poses a threat of disintegrating the society. The situation is even made worse when these immigrants go ahead to agitate for recognition of their cultures at the expense of progress. However governments in European countries are obligated to accept and integrate immigrants who come with different cultural principles and religions.  [12]   When equality is promised to immigrants it leads to a situation where they create resistance whenever they are excluded from welfare policies. This is because the immigrants perceive democratic values as a guarantee for equal representation in decision making processes. The problem comes in when this equality is not well defined leading to a situation where the demands for equality surpass democratic principles. The issue of multiculturalism is most clearly explained using Frasers analogy that the struggle for recognition and the spread of the resources as two mutually interconnected but distinct and irreducible paradigms of justice (Fraser 200, p.125)  [13]  . The two issues focus on two different things. Governments in most liberal nation states of the west today perceive the adoption of multiculturalism as an obstacle to their concerted efforts of forming universal standards of co-existence and integration with different cultures. This makes multiculturalism difficult to maintain in view of the fact nation states are formed and expect to maintain a single dominant culture. The contradicting positions that result from this debate have been developing over the years to an extent that most liberal nation states in Europe are opting to adopt a stand based on moral evaluation of cultural groups rather than cultural equity within a society. The question of cultural identity and recognition has become more complex as nation states start regarding and evaluating moral values of cultures they are supposed to accommodate. The only solution lies in addressing the issue without overemphasizing the importance of one culture over another and by concentrating on how different cultures can be integrated into the current social and public movements. Acceptances of Multiculturalism Most theorists agree on the fact that transnational migrations are gradually eroding the cultural composition of nation-states in the form of citizenship. Rights are being pursued on residency status rather than on citizenship making the distinction between citizen and alien statuses quite unclear. Primarily this is an issue with migrant, or in a politically correct name, guest workers in most liberal democratic countries of Western Europe. This is the first group that agitates for acceptance of multiculturalism. They were originally recruited during the labor shortages of the 1950s that stretched to the 1970s. Their descendants have continued to grow in population in Western Europe over the years even after the recruitment of guest laborers ceased. The termination of recruitment was occasioned by the 1973 oil crisis.  [14]  They have become permanent residents together with their spouses and children. Most of them have never sought for citizenship mainly because they have the sa me civil and social rights as the citizens of these countries and hence consider naturalization processes as a waste of time. They however lack political rights like full citizens. Blum (1992) differentiates antiracism and multiculturalism by stating that the former deals with victimization and resistance and the latter deals with cultural life, cultural expression, achievements, and the like (Blum, 1992, p. 14)  [15]  . Some of the accommodations sought by multiculturalists include exemptions from certain laws on religious grounds, preferential treatment in issues that the majority do unassisted, funding for language schools and associations, special quotas of representation in government bodies, recognition of their cultural codes and practices in the legal system, and some form of self government rights. The other group that supports multiculturalism is those who propose that the noncitizens deserve to be given those rights because they are entitled to universal rights of personhood as stipulated by the international human rights conventions. Proponents of multiculturalism further propose that these rights have a supremacy over national citizenship. Rights increasingly assume universality, legal uniformity, and abstractness, and are defined at the global level. Identities, in contrast, still express particularity and are conceived of as territorially bounded. As an identity, national citizenship . . . still prevails. But in terms of its translation into rights and privileges, it is no longer a significant construction (Soysal 1998, p. 208)  [16]  . Challenge of multiculturalism of citizenship on liberal democratic nation-states Multiculturalism poses a challenge to nation-states basically because of the fact that transnational migrations are gradually eroding the cultural composition of nation-states in the form of citizenship. Rights are being pursued on residency status rather than on citizenship making the distinction between citizen and alien statuses quite unclear. Multiculturalism goes against the foundation of nation-states of the west since most of them were formed by a single dominant culture and expect to maintain this status in order to effectively compete with other states. The contradicting positions that result from this debate have been developing over the years to an extent that most liberal nation states in Europe are opting to adopt a stand based on moral evaluation of cultural groups rather than cultural equity within a society.  [17]   When immigrants take collective action they end up eroding and transcending the nation-state boundaries. This happens against the background of advances in technology, international communication and means of travel which make it possible for immigrants to stay in touch with their homelands. Soysal (1998) sums the effects of transnational migration by stating that: In a world within which rights, and identities as rights, derive their legitimacy from discourses of universalistic personhood, the limits of nationness, or of national citizenship, for that matter, become inventively irrelevant (p. 210-211)  [18]  . . EU and the acceptance of multiculturalism The way forward in the acceptance of multiculturalism in Europe is in negotiating and transcending cultural differences politically. The current scenario is best described by Modood Werbner (1997) who state that the political theatre in which these cultural, ethnic, national and ideological differences must be negotiated is that of the so-called New Europe, a mass of land delimited by cultural and historical enmities and exclusions, frequently of the most barbaric kind (p. 261)  [19]  . Such an analysis is made necessary because, as Modood (1995) state: Critics of multiculturalism have argued à ¢Ã¢â€š ¬Ã‚ ¦ that the culture of multiculturalism is not the vital, gradually changing, creative, mimetic, unreflective, unbounded and hybrid culture that anthropologists study. It is a far more reified and politicised imagined entity, the object of representation by elected and self-appointed group spokespersons who stress its inviolability as a sacred domain of collective sovereignty. This assumption is what makes the negotiation of difference so difficult: finding common cultural and political grounds requires the pooling not only of political but also of cultural sovereignty, embodied in public respect for the symbols and values of the other, the incoming stranger with the promotion of anti-racism a central goal (p. 262)  [20]  . The growth of multiculturalism in Western Europe has not gone unchallenged. Most governments have taken steps to check on the development multiculturalism lest it seriously challenges the prerogatives of the nation states. However there is still more to be done especially on the common EU policies on migration and ethnic relations. These EU policies should be well coordinated with those of member states to oversee the necessary restrictions. A good example is the 1995 Schengen Accord that brought about a well coordinated system of implementing stricter controls on illegal immigrations. The 1992 Maastricht Treaty created a common system that could be used to give European citizenship to immigrants from other countries. This treaty offers a control on freedom of movement and the rights of residence in EU member states. Goodwin-Gill (1985) describes these treaties by stating that: Their generality accommodates many shades of opinion, and what really counts is how the scheme of protection is worked out at the local level, particularly with regard to subsidiary rights and procedural guarantees. . . . Even under the European Convention on Human Rights the jurisprudence adopted . . . and the interpretation of civil rights has sanctioned serious limitations upon non nationals entitlement to substantive and procedural due process. Deportation, termination of a residence permit, and the grant or refusal of entry, have all been found by the European Commission not to involve civil rights (p. 566-68)  [21]   It is hard to determine how immigrants and minority dispute a liberated nation and state as it is required by an integrated nationality.  [22]  When comparing this aspect between German and Britain in the early 1990 we find that it is unenthusiastic in the sense that the immigrants and the other cultural minorities challenge as liberated nation. It is clear that the being identified by the nation and state one come from is very important. Being identified by the state and the nation a person comes from is relatively crucial to an individual particularly the immigrants and the cultural minority people. A good example of the minority demands to be identified by their country of origin and location of origin is the Kosovo Albanians in German. Despite being the immigrants and staying in German for many years and acquired the citizenship of the country. Their demand to be identified as natives of their original country still stands. They feel as if they do not belong anywhere that is they cannot be identified as Germans at the same time they are immigrant in Germany. This confusion has attributed to the demands for an allocation of a state where they could identify themselves with. This according to the Albanians will give them a haven to be identified with.  [23]   These particular groups have backing up motives to their claims, for instance the Albanians claims to have an upper hand in the building of Germany. They claim to have a say in the country and therefore the need to be identified not only as immigrants but Kosovo nationality immigrants. By their reorganization, the immigrants will acquire a more legal way to contribute to the building of the inhabited country.  [24]   In German it has been seen that the immigrants have gone to the extent of interfering with the politics of the country. They amount to the biggest group of people who fail to vote in any election. This interference has brought to delays in passing of motions and the general integration of the country. This is one of the factors that has led to failure on growth of many European countries particularly German. Majority of the immigrants and minority cultures contribute little or nothing to the growth of the country yet claim to be recognized. . Conclusion Multiculturalism when taken positively is a good concept as it leads to moral and political recognition of disadvantaged and frequently discriminated groups like African Americans in the United States, women worldwide, and other groups like gays, and the disabled. Europe should continue to accommodate issues of pluri-cultural equality. There will always be challenges in every imaginable form from increase in terrorism to decreased relevance of civic and national identity but the liberal governments of the west should find ways to cope with the demands of multiculturalism instead of closing their doors to other cultures.

Organ Donation :: essays papers

Organ Donation In March of 1999, I was given a gift from a person I never knew; a person I’ll never get to know. This gift cost the person who gave it to me, no money, but it was the most valuable gift I’ll ever receive. The gift was a piece of life from another person. At the age of twenty-four, I broke my hip. After three unsuccessful surgical attempts to heal it, my doctors performed a total hip replacement. The top four inches of my femur were sawed off, and the inside of my bone was hollowed out. A steel rod, nine inches long, was â€Å"pressed fit† into my bone. I was on crutches for over a year, but I really believed I would be able to walk on my own again. Less than one year after the surgery, I was back on crutches and in terrible pain. I had developed stress fractures in several places along my femur. For nearly one year I walked only when it was necessary and ate painkillers as though they were candy. Finally, my doctors decided to try something new. On March 9, 1999, my doctors took a rib bone, donated from a cadaver, split it in half, and wired it around my broken femur. Less than two months later, I was off crutches and walking normally for the first time in almost five years. I could actually enjoy life. I was lucky. I wasn’t going to die if I had no donor, donated bone is easier to acquire that a heart, lung or kidney. Other people are not as lucky. Patients waiting for one of those life-sustaining organs must rely on the generosity of others, and the misfortune of that generous person. Someone must die, in order for that person to live. No one likes to talk about death, but let’s face it, we all die. Dying is a part of life. Many people don’t talk about organ donation because it involves talking about death. But, what if, from our death, we could give another person a chance to live, or merely improve the quality of his or her life? As of September 1999, over 65,000 people wait, with their name on a list, for a life saving organ. Only a fraction of those will live long enough to receive that organ.

Bilingual education issue Essay

While the position of education officials is one of inclusion for all learners, irrespective of ethnic, national, religious, sexual, social, linguistic or other varying backgrounds, there seems to be little collaboration between policy and practice. Though the state government sets the official standard for the way particularly governmental educational facilities are operated, several problems that different ethnic and language groups face in the educational setting go counter to laid-down guidelines. It is my position that, though non-native speakers of the English language should be assimilated into the culture and language of the country as far as possible, it is still essential that attempts be made to retain the students’ native language. Assimilation into the culture will necessarily involve immersion into the local language but that has to go along with plans and procedures that sample the students’ varying cultures and providing meaningful experiences via the classroom setting for all learners as far as possible. Therefore the position to retain the students’ native tongue within the classroom setting, rather than overshadowing it with the English language, must be adopted by educational officials if the educational goals of the institutions are to be realized for all students in the system. Furthermore, Good & Brophy (1995) agree far too often educators are too quick to disregard the individual differences and characteristics of students and attempt to deliver curriculum as if their students were a purely homogenous group. They suggest that â€Å"teachers need to engage all students in social and academic tasks that are meaningful to students†(p. 555). Therefore, it is the duty of the teacher to ensure that the learning environment is one of inclusion and not exclusion for the multiplicity of individual differences that may exist in any given classroom. It is agreed that correlation, communication and cooperation between the home and the school, between parents and teachers is an essential recipe for a student’s success in the classroom. Often for bilingual students, particularly recent immigrants, there is no continuity between the stress on English and the American culture between the home and the school. Language specialists have long noted that parents are often less likely to learn the new language than their children. Therefore when there is a decided stress on the removal of the native language from the classroom, this is counteracted by its use in the home and communities from which these students come. This conflict between the goals of the school and the goals of the home cannot continue. I believe that if more schools attempt to be linguistically inclusive, encourage expression in the native language then parents may be more inclined to work along with the school in helping to assimilate their children into the American culture. The government’s position on the issue is quite clear. In Title VII of the Elementary and Secondary School Education Act of 1968, official laid out the policy of the government to support, even financially, program that aimed to develop and implement creative methodology that would meet the needs of these special set of students (Cited in Rodriguez, 1999). Though this position does not explicitly support the use of the native language in the classroom, it implies inclusive rather than exclusive and hostile methodology. I am in no way suggesting that the learning of the English language is not important. In fact it is absolutely necessary for these students to be accommodated into special programs that aim at facilitating their immediate induction into the use of the English language. What I am advocating however, is that the ties to the native country, which is often maintained primarily through language, should not be so readily attacked by the educator seeking to homogenize the classroom. The curriculum must, in all respects, seek to meet the needs of all learners including those who are not very proficient in the use of the English language. As Good and Brophy (1995, P. 555), mention â€Å"although learning English is a part of the program, it is only a part. † REFERENCES Good, T. L. & Brophy, J. E. (1995). Contemporary Educational Psychology. (5th ed. ). New York: Longman Publishers. Rodriguez, Luis. (1999). Discretion and Destruction: the Debate over Language in California’s Schools. Texas Forum on Civil Liberties and Civil Rights, 4(189), 189-233.

Monitoring Individual Accounts Receivable Accounting Essay

The name that looms largest in early accounting history is Luca Pacioli, who in 1494 first described the system of double-entry clerking used by Venetian merchandisers. Of class, concerns and authoritiess had been entering concern information long before the Venetians. But it was Pacioli who was the first to depict the system ofA debitsA andA creditsA inA journalsA andA ledgersA that is still the footing of today ‘s accounting systems. The dual entry system was foremost used in Genoa, Italy around the thirteenth century and was farther polished in Venice. Luca Pacioli wrote about the â€Å" Method of Venice † in his 1494 book, The Summa and this caused him to be called â€Å" the male parent of accounting † . This method called for three books to be used when entering minutess ; a memoranda book, a diary and a leger. Entries where posted from the memoranda book to the diary with debits on the left and credits on the right. A test balance was required at the terminal of a fiscal period. TheA industrial revolutionA spurred the demand for more advancedA cost accountingA systems, and the development of corporations created much larger categories of external capital suppliers -A shareownersA and bondholders – who were non portion of the house ‘s direction but had a critical involvement in its consequences. The lifting public position of comptrollers helped to transform accounting into a profession, foremost in the United Kingdom and so in the United States. In 1887, 31 comptrollers joined together to make the American Association of Public Accountants. The first standardised trial for comptrollers was given a decennary subsequently, and theA foremost CPAs were licensed in 1896. With the Industrial revolution concerns expanded to great size, both in footings of gross revenues, purchases and staff. These larger concern required capital and capital required investors who in bend required proper coverage of financess. They were besides capable to increased authorities ordinance and revenue enhancement. Accounting kept on progressing to the present twenty-four hours and involves the standardisation of reportingA and the development of international accounting criterions. The cognition economic system along with the on-going information engineering alterations is impacting the manner we are making concern. We are going clients of each other, and the economic value concatenation is incorporating our concerns with our providers, clients, and authoritiess. As accounting is concerned, these peculiar alterations are being reflected in the present tendencies of switching our attending from an disused quantitative attack to a qualitative compulsion where quality, client satisfaction, and invention become the most of import constituents. What is Accounting? Accounting is by and large considered to be the procedure of maintaining path of a concern ‘ fundss by logging itsA histories collectible, A histories receivableA and other fiscal minutess – frequently with accounting. Accounting is besides a profession consisting of persons holding the formal instruction to transport out these undertakings One portion of accounting focal points on showing the information in the signifier of all-purpose fiscal statements ( balance sheet, income statement, etc. ) to people outside of the company. These external studies must be prepared in conformity with by and large accepted accounting rules frequently referred to as GAAP or US GAAP. This portion of accounting is referred to as fiscal accounting. Accounting besides entails supplying a company ‘s direction with the information it needs to maintain the concern financially healthy. These analyses and studies are non distributed outside of the company. Some of the information will arise from the recorded minutess but some of the information will be estimations and projections based on assorted premises. Three illustrations of internal analyses and studies are budgets, criterions for commanding operations, and gauging selling monetary values for citing new occupations. This country of accounting is known as direction accounting. Another portion of accounting involves conformity with authorities ordinances refering to income revenue enhancement coverage. Today much of the recording, storing, and screening facets of accounting have been automated as a consequence of the progresss in computing machine engineering. What is bookkeeping? Bookkeeping involves the recording, hive awaying and retrieving of fiscal minutess for a company, non-profit-making organisation, single, etc. Common fiscal minutess and undertakings that are involved in bookkeeping include: Charging for goods sold or services provided to clients. Recording grosss from clients. Verifying and entering bills from providers. Paying providers. Processing employees ‘ wage and the related governmental studies. Monitoring single histories receivable. Recording depreciation and other seting entries. During the clerking procedure the bookkeeper must pay attending to inside informations on papers that is base for recording ( for illustration, amount, kernel of dealing, spouse of the company ) . In some legal systems there are prescribed demands sing information that must be included in papers. If all necessary information is non included, so papers may be invalid and can non be used for clerking. There are two bookkeeping systems: single-entry clerking system and double-entry clerking system. Single-entry system normally is used by persons and double-entry system is used by companies. A individual that does clerking is called bookkeeper, while a individual that does accounting ( uses informations provided by bookkeeper to fix revenue enhancement studies ) is called an comptroller. Bookkeeping requires cognition of debits and credits and a basic apprehension of fiscal accounting, which includes the balance sheet and income statement. The relationship between accounting and clerking. The footings accountant and bookkeeper are frequently used interchangeably, but they are non the same business. Bookkeepers are the line employees of the accounting map, executing invoicing, paysheet, hard currency aggregation and other everyday undertakings. Accountants supervise bookkeepers and have many other duties. Accountants and bookkeepers are responsible for entering the day-to-day activities of a company in the accounting records. These minutess are normally recorded by concern rhythm, and in larger companies a separate employee may be in charge of each rhythm. Everyday minutess are normally recorded by the bookkeepers, and more complex minutess are recorded by comptrollers. In fact, bookkeepers in organisations may be referred to as accounting clerks. Accountants vs. bookkeepers Book maintaining is merely record of dealing, but accounting is immense scientific discipline of recording, categorization, analyze and summarizing of concern dealing and reading of different consequence. 2. A book keeper ever works under caput comptroller and book keeper is frequently said history helper. 3. Calculation of revenue enhancement and filling of revenue enhancement return is the portion of responsibilities of comptroller. But, he can take aid from book keeper for tracking the sum of the incomes of concern. 4. Book maintaining is merely similar machine work in which book keeper passes the verifiers into books but accounting work is to the full professional and need high experience for analysis and reading of fiscal statements. 5. Most hard portion of book maintaining work is to rapprochement of bank history with base on balls book, hard currency balance with physical hard currency in manus, stock in books with physical stock in Go down. Most hard work of comptroller is to do concluding history and analysis of fiscal statements. Both bookkeepers and comptrollers play a cardinal function in your concern. The chief users of accounting information Accounting is frequently called the linguistic communication of concern because all organisations set up an accounting information system to pass on informations to assist people make better determinations. The accounting information system serves many sorts of users who can be divided into two ( 2 ) groups: External and Internal users. External information users External users of accounting information are non straight involved in running the organisation. Yet many of their of import determinations depend on specially information that is dependable, relevant and comparable. They include: Stockholders ( investors ) Lenders Customers Directors Suppliers The media Lawyers Each external user has particular information demands depending on the types of determination to be made. Lenders ( Creditors ) They loan money or other resources to an organisation. Lenders look for information to assist them assess whether an organisation it likely to refund