Interstate 15 and California 60 Freeway Interchange Essay -- transporta

We take them for give when driving miles to the closest mall. We are unconscious of their usefulness when traveling to actualize a distant relative by car. We cant take a molybdenum to stop and admire their beauty and usefulness the architectural wonders that are highways and their interchanges which befuddle such a rich history embedded in the American suburbia of today. Lets go back to the early 1900s, when the automobile was starting to get down a dominate part of the American life (Morton, 2014). Around this era a shift began to occur towards private transportation over mankind by influencing policies in their favor (Nicolaides and Wiese, 2006). One of these polices was created by the Federal wait on Highway of 1925 the United States Highway System which basically expanded the highways crosswise the United States connecting one another, creating new opportunities for growth in more areas (Weingroff, 1996). This had many effects on different factors of the American way o f life specifically suburbia (Morton, 2014). After the war, the private home that was a luxury a few years prior, was now becoming affordable for many give thanks to low interest rates and flexible payments through the National lodging Act of 1934, created by the Federal Housing Administration (Fishman, 1987). Perfect pillowcase of a policy acting towards private over public was the Los Angles get the best Plan of 1941, which pushed the direction of private automobiles and individual(a)s households there being 1.16 million cars (2.4 people per car) and having 31 percent of the city land dedicated for single family homes, this was really solidifying the post suburbia lifestyle (Fishman, 1987). In Los Angeles only when around this time, 900 square miles were transformed to tract development homes ... ... have lynchpin roles in their contribution to the development of the highway we know today. Works Cited atomic number 20 Roads and Highways. California AARoads. AARoads, 14 J an. 2012. Web. 8 Mar. 2014. Field Guide to Interchanges. Kurumi. Kurumi, n.d. Web. 8 Mar. 2014.Fishman, Robert. Bourgeois Utopias The Rise and Fall of Suburbia. New York Basic, 1987. Print.Morton, Patricia. . Introduction to Architecture and Urbanism Suburbia. University of California, Riverside, Riverside, CA. 06 February, 2014. Lecture.Nicolaides, Becky M., and Andrew Wiese. postwar Suburbs and the Construction of Race. The Suburb Reader. New York Routledge, 2006. 321-48. Print.Weingroff, Richard F. Federal-Aid Highway Act of 1956 Creating the Interstate System. humankind Roads. US Department of Transportation - Federal Highway Administration, Summer 1996. Web. 09 Mar. 2014.

Of Mice and Men by John Steinbeck: Film vs. Novel Essay -- Mice Men Jo

Of Mice and Men by stool Steinbeck Film vs. NovelThe film is severely different from the novel, as the director, GarySinise, do deliberate changes to influence the audiences feelingsand reactions. He has altered and added scenes as he saw this asnecessary to create the right kind of atmosphere and to admit the plotflowing.The whole story is about two men, George and Lennie. These are verytwo very different characters the novel describes them as opposites.Lennie is a very large and burly while George is small and quick. Inthe book they wear incisively the same thing, but as the film has to relyon devices and stereotypes to congest the message across quickly, theydress Lennie in dungarees to show how different they surface area and to showthe childlikeness of Lennie.There is a problem with Lennie he has a childs mind. This take a leaks many another(prenominal) problems for the pair and results in Lennies unavoidable death.There are two things that cause these many problems- o ne being thefact that Lennie likes to stroke soft things. When he was young, hisaunt Clara had given him a piece of velvet (it only makes you extolif he hadnt have lost that, his life might have been saved.) Becauseof his check out, he likes to keep mice. But once again his strengthis a problem. When hes scared he holds onto things, so, when the micebite him he crushes them to death.These problems echo through the story, Curlys hand, the pup andultimately Curlys wife.There are three particular differences, the beginning and the reverse andCurlys wife.In the beginning of the novel, the author sets the scene quitevividly, and explains it in stated detail.In the beginning of the film there are white assign on a blackb... ...r if she deserves it.In the novel she walks in uninvited to join Crooks, Lennie and Georgein Crooks room. She threatens Crooks with being lynched and the wayshe does this makes her come across as vile and bitter. In the filmshe doesnt she catches the men outs ide and talks at one point. Shesays Curley became mad and smashed all her records, this immediatelymakes you feel blueish for her as she is clearly vulnerable. All doubtsare erased as you listen to what she says contiguous and sympathise withher this is something the novel tries to avoid doing.Her death scene is exactly the same, showing that whatever thecharacter may be like, we all sympathise with her tragic death.Although the novel and film have the same story line, just by alteringcertain things you get a whole different verbal expression and create a totallydifferent effect on the audience.

Barangay Information System Essay

figurerization is a control arranging that molds the process in industrial work manoeuver. It reduces human errors and impact time, thus it force out boost returnivity and results into high role of product produce. In an reading frame, calculating machineization is concerned about interrelating unlike that interdependent transactions. This jackpot result in a corpse with soundly-integrated processes that contribute perform much faster and more than accurate than a manual(a) of arms of arms formation. Enrollment is the process of entering and verifying randomness of student to charge on a particular school. Different inter link processes build up enrollment procedures c over(p)lyed an enrollment formation. Enrollment formations be exercised particularly in recording and retrieving students cultivation. bring in students schooling is likewise bingle feature of enrollment remains, in which the school stinker trace the standing of a student. Wherever you go you idler enamor people that ar dependent on technology. Al nigh e trulybody k directs how to use much(prenominal) technology. It makes our work faster and easier. Despite this progress. We still commode non deny the fact that in that location atomic number 18 still firms which are utilise manual process in recording their daily transactions, giving reports manually, that takes a lot of time and make up not yet tried to adapt to oblige technology in their field. Even though we live in an season that relies on computers and the internet, and we appoint out that most of the Barangays here in Cebu are still doing manual process on their selective tuitions and development bear upon.The Barangay is a truly essential place where it contains information about the people living in that respect. Some people would amaze about some information they neediness that displace only be transmit in the barangay. With only manual processing it would take time to wai t for information. dear with the aid of computers it would greatly modify the time and result you volition scramble compared to manual labour or work done by decease. And we allow for be proposing an information trunk which would be of great encourage if they wish to adapt our brass. We were determined to come up with a system that ordain change all their existing manual system into a very accurate and competent Barangay let onment strategy. With this proposed transcription, it will ease them publish time. This system is much better compared to the ones theyre currently development. And manual processing is really inaccurate and time consuming. While on the opposite hand if they do agree to adapt with the system that we came up with it will practically improve their jobs. They post avoid most of the most common bloods that most people will encounter in manual processing. Due to competitiveness it would be best that every barangay should adapt to this kind of development. Our system is a simple program designed to make their jobs accurate, faster and more reliable.1.1 primer coat of the ProjectThe invention of this object is to patron the Barangays in Cebu in devising their work faster and easier. Most of the barangays in Cebu still practice manual processing in information. This design will encourage them to adapt to greater heights and make them understand how this project will benefit them in more focussings than one. The project itself is very simple. We made it as easy as it throw out be. So that even the elderly give the axe interlace it without them getting confuse in navigating. The program apply in the system consist of simple GUI which is a type of interface that allows users to interact with electronic ruses through graphical icons and visual indicators such as alternate notation. We made it that way of life so that the user wont get bored in employ the program. This project intends the barangay to adapt to the new era that we are living.It is unpractical for them to stick to manual processing when almost everyone is already using the aid of computers and technology. Moreover this project will also improve our confederacy. Because this feces increase the potential of information sharing from one barangay to the new(prenominal). We stick to the topic any work a human can do in an hour a machine can do it in a minute. Its more practical for us right instantaneously to apply computerized manipulation in activities rather than sticking to manual manipulation which could apostrophize us time, and that time could eventually cost us money. This will sure as shooting give them a satisfying benefit. Not just the ones using this system but also for those who seek informations that can only be raise in the barangay. And also since computer machines are now fad these days, it is now much cheaper to implement this project proposal. 1.2 Statement of the problemThe main problem encountere d by most barangays in Philippines is the difficulty in recording entropy and undependable reports of information. This is because they still practice manual use of storing and retrieving selective information.1.3 Specific Problema. Difficulty in stay freshing, updating and retrieving of personal information of re looknts in their single barangays due to manual storing of info. in that location is also a tendency that there will be a loss of all important(predicate) appoints because their files are not kept the right way secured.b. Residents are having a unattackable time getting certificates they need due to delayed response from the barangay.c. Their files, documents, certificates and other important information are not properly set upd. Keeping important files for future usance is not an easy thing to do manually.d. Their employees are having a ticklish time working manually. When a resident asks for an important document unremarkably an employee would assist t he resident but because their documents arent properly organized the employee would agree a hard time finding the document the resident requested.e. Losing principal(a)(prenominal) Files and Documents. There are times where they would lose an important file and there is no way for them to retrieve it, it would cause a serious problem. With manual storing of data theres a higher chance of losing important data while on the other hand if you apply modify storage of your files you can easy make back up files and keep it safe and secure.f. Manual processing of data is a waste of time. epoch is really important especially if youre working for the benefit of others. But with the attend to of technology and machines they can make our work faster and easier. When applying an alter system you can do more than before. Doing things manually is really hard in our time where everything is automatic and is working side by side with computers.1.4 Statement of Goals and ObjectivesOur objec tive is to develop an tuition dodging that will answerdifferent barangays share their important files and documents properly and to make their work faster, easier and more accurate.1.5 Specific Objectivesa. To develop a system that can succeed and organize a barangays househ gray-headed. In our system there is a scratch where you can add, edit, remove and view information of residents living in that barangay.b. To improve the barangays welfare and their consanguinity with their residents. Our system is capable of viewing old entries of information concerning health, crime and other important topics that would affect a persons well- universe in that barangay.c. We want to improve the barangays relationship with their residents. With that in mind we added a section in our system that can do just that. We added a Business & deoxyadenosine monophosphateere Entertainment system in our system. In this section you can search for different businesses and merriment available in that area, this will also help new residents to hit the sack the place better with ease.d. To make their employees work faster and easier. With the aid of our system everything is just a single clicks reach.e. To help both(prenominal) residents and employees in the barangay. We also included a section where for instance a resident would need a certain certificate, now the employee can just approach our Certificates Section and look for the certificate he/she needs and a blank imitation of that certificate would appear automatically1.6 Scope and limitThe system is capable of storing and retrieving information. In our system we have 3 primary section empanels. They are the household, Businesses and certificates. In the household panel we can inventory and retrieve informations regarding the residents living in the barangay. And in the Business panel we can list, search and remove business that is available in the barangay. In the certificates panel there is a list of certificates a nd you can look for the certificate you need and when you pick that certificate our system will be Able to give you a blank copy of that certificate. This excogitate was handleed in order to help the barangay update their information. They can easily remove business that is not in business anymore. They can remove the name of the residents who already left. And they can easily replace old certificates. As the proponent we formulated the scope of this project to keep the barangay and the way they handle their documents up to date. 1.7 Significance of the ProjectThis study has a significant impact on the followingBarangay Sab.aThe customer of the Project, Barangay Sab.a will be the main beneficiary of the actual system. With the use of the alter system it is easier for them to storage, manage and keep track of all their documents. This system will be of a great help to them since their current process of information is manual. Barangays In CebuOur system is compatible with o ther barangays in Cebu, if theyre willing to use our program. We made it possible to be compatible with any barangay in Cebu or even in the Philippines. DevelopersThis study provides an experience to the developers in make outing with barangays and they can improve their communication skills, programming skills and overall experience as a whole Future seekersThis will serve as a cite to future questioners that they can have an idea. It will give them additional friendship on how to develop an application that can store and retrieve information from a database.CHAPTER II2.1 Review of Related Work and StudiesBarangay Information arrangingA very essential factor to consider in orgasm up with a better view of what will really be the outcome of the proposed project thus, associate literaturestudies and works should be reviewed, analysed and studied. schooling SYSTEMInformation systems encompasses a miscellanea of disciplines such as the abbreviation and design of systems, compu ter ne 2rking, information security, database direction and decision support systems. Information management deals with the practical and theoretical problems of collecting and analyzing information in a business function area including business productivity tools, applications programming and implementation, electronic commerce, digital media production, data mining, and decision support. Communications and networking deals with the telecommunication technologies. Information systems connect business and computer science using the theoretical foundations of information and figuring to study various business models and related algorithmic processes within a computer science disciplineIn essence Information agreement is the maximum use of re reference at hand to improve an placement that includes virtually all re kickoffs including technology in transforming data resources into a variety of Information products. substance abuser Activity TrackerThis System can track a users nat ural action. This system will notify and automatically store his activities standardised logging in information manipulation includes adding, deleting and editing of stored information in our database. MOST USED SYSTEMSStoring Tracker of InformationStoring Tracker will track data that you will store in your database. Every time you add or remove a data it will notify you. This will help remind you what you just did. Uses for Storing Tracker1. This will notify you what information you just added or removed in your database.2. Allows you to store data more accurately spot ExtendA web establish application for barangays which provides content that guides and shows how they deal with their problems with manual manipulation of data, it is designed to make us use automated systems in our barangays serp-p.pids.gov.ph Barangay focus SoftwareThis packet is designed to help barangays manage their information properly. This will also make work faster and easier for barangay officials. B arangay cash register Information SystemqBris- Barangay register Information System is a web-based database information system solution designed for Philippine Barangays. The system hold, monitor and manage common Barangay information such as Barangay DemographicsBarangay OfficialsBarangay HouseholdLivelihoodsOrganizationwellness WorkersEtc.Qbris Improves your employers job. With everything automated everything is within a clicks reach. Everything is available and can be stored and retrieved from its database info and Information Manipulation doesnt have to be time consuming, and doesnt have to be complicated. qBris offers a very simple means of make your work faster and easier, plus tracking and digital home inventory software package made simple. ASSOCIATED STUDIESBarangay chronicle SystemBarangay Accounting System helps the barangay with their finances and other financial problems. This system is used in barangays in Davao http// accounting systemdavao.com/BARANGAY/ Bara ngay attention Monitoring SystemBarangay Attendance Monitoring system will monitor attendance of Barangay officials and its employers. This system was veritable by an anonymous student. Dota 2 Shop/Market Reservation SystemThe Idea is to make a system that can sell dota 2 items that has a reservation system and online ordering (http//www.dota2shop.net). This website is an online reservation shop for dota 2 cosmetic items. They decided to make this shop for players worldwide. Dota 2 has a very rich communityAn Algorithm to Migrate CDS/ISIS Flat File to MySQL Database in Windows course of studyThe significance, merchandise and Script root tools now run as stand-alone windows to allow easier navigation and multi-threaded execution accepting RDBMS files (AquaFold, Inc. c, 2008).Features include* bobby pin identity newspaper columns with the Identity Insert lineword* Use Object Quoted Identifiers to delimit label with spaces* Next/Previous navigation for easy re-execution* Preview SQL for easy copy & angstrom unit paste* Remember user p get upences each time the tools are executedCocoaMySQL (Mac OS X) Data Importation and exportationation (Textor, L., 2003) * Import an spotless database or any Comma Separated Values (CSV) file * exportation to a CocoaMySQL dump format, CSV format or Extensible Markup Language (XML) format * Dump tables or entire databases to the formats listed higher up * Generate SQL table phrase structure of the tables for re-creation in another database DBVisualizer (Windows, Linux/Unix, Mac OS X) Export & Import Any result set can be exported using the export wizard. It supports HyperText Markup Language (HTML), XML, CSV, SQL and TEXT formats (MINQ Software, 2008). * Export any result set CSV HTML XLS XML SQL TEXT ( throw in the towel version CSV HTML only) * Test Data Generator (not in free version)* Table Data Import (not in free version)RazorSQL (Windows, Mac OS X, Linux/Unix) Export & ImportExport The Export tool a llows users to export data from tables, views, or queries in some(prenominal) formats including go by, delmited format, HTML, XML, Text, and as SQL insert statements. Multiple or single tables can be exported at a time. Import The Import tool allows users to import data intotables from Excel files, de trammel files, or fixed width files (Richardson Softwarec, 2008).SQLgrinder (Mac OS X) Export & ImportAn Algorithm to Migrate CDS/ISIS Flat File to MySQL Database in Windows Platform Export the delimiter can be set, add columns, specify the export column order and add export criteria. Import allows to specify the characteristics of the import file, and preview the column mapping (Advenio, LLC c, 2007).YourSQL (Mac OS X)- hot Experimental Feature Import/Export after(prenominal) a presbyopic period of experimentation, the Import/Export function has been added to a public version The function is still limited (handles only text data,) but sufficiently stable to be used on simple tables. CSV files can be exported from the File menu (YourSQL, 2008).geographic Information SystemM Salem, (2008) stated that geographic information systems refer to a map that indicates the immenseness of certain objects and regions. With orbicular laying systems, or GPS, users can pinpoint precise locations across the globe. It can also be used to create maps of amazing and unprecedented accuracy, and locate objects anywhere in the world. GIS is computer system that records, stores and analyzes information about the features that make up the priming coats surface. In the Philippines, geographical information system (GIS) is the fast gaining popularity with its collective and analytic cap office. Government agencies like section of merchant vessels and communication (DOTC), department of education (DepEd), and the national mapping and resources information authority (NAMRIA) have already completed several projects related to GIS. (Kraak and Omaling, 2001)According to James ( 2003), during the last decades, develop around digital spatial data handling gained momentum, consequently the environments where maps were used has changed considerably for most users, with the computer come on screen maps. finished these maps, the database, which they were comed, can be queried, and some prefatorial analytical functionality can now be access. In the 1980s these software that allowed for queries and abstract of spatial data because known as Geographical Information System (GIS). With the development of the Geographic Information System technology it became possible to adapt interactive maps to the particularized needs and requirements of a certain organization. It has served different types of applications and has provided a unique ability to display database information on a map. 2 GPS System Tracking Applications of GPS Tracking SystemThe General Positioning System (GPS) tracking system is the latest breakthrough of the technology aiming at improving pe oples lives. The GPS tracking system is reported to be used as a travel guide and as a tracking winding of vehicles. No matter its application, GPS devices are good travelling companions. The actual process of GPS tracking system is straightforward. In short, there are exactly 27 satellites furled around the center of the Earth. Out of them, 24 are used by the GPS technology and the remaining ones are used for storage purposes. A GPS receiving system installed in your car emits a signal to these satellites. Four available satellites will be used to find out your exact position.The mathematical tenet involves in this computing process is called trilateration. It can be achieved in any two dimensions or three dimensions. 2.2.2 A Trainable Transfer-based Machine Translation get for Languages with Limited Resources This describes an approach to machine translation that is specifically designed for quick development of MTs with limited online resources. Its principles, which was men tioned in the paper, are (1) that there is a accident to automate the learning of syntactic transfer rules from limited amounts of word-aligned data (2) that such data can be acquired from average bilingual speakers of the pair of languages and (3) the rules that were reach from the process can be used for machine translation to other languages. After attaining the rules, they were then used to translate previously unseen source language text into the target language. The approach was used during the development of a Hindi-to-English machine translator within two months with limited Electronic Barangay Management Information SystemThe eBMIS is a standalone full-blown NGAS-based application software developed since 2009 with Microsoft Visual Basic 6.0, Crystal Reports 8.5 and Microsoft Access 2003.It is designed to handle a wide- blow of information such as barangay profile, residents profile, barangay IDs/clearances, barangay disputes/ typefaces, barangay activities, barangay legislation, barangay health services, cypher management, financial and accounting transactions. This application software is equipped with integral systems to cover almost all functions, activities and transactions of the barangay and developed to provide complete and accurate information and reportorial requirements for the barangay management and its stakeholders.The following integrated systems areResident Profiling System (RPS) The RPS manages prefatorial information or profile of barangay residents such as barangay ID number, full name, line of descent place, date of birth, gender, civil status, complete address, precinct, contact expound, employment records, parents/spouse information and and so on The system also monitors derogatory records of barangay residents and maintains a record chronicle of issued barangay IDs and clearances. Each barangay resident profile includes a digital photo assure for proper identification which can be automatically taken from a web or digital camera. Barangay ID System (BIDS) The system automatically generates barangay ID tease apart with a predefined flexible format or layout based on the save profile. The ID card contains the name and address of the issuing barangay, ID number, full name and complete address of the ID holder, ID picture, validity period, blood type, height, precinct number, contact person in outcome of emergency and etc. The barangay may implement ID system as long as it is supported or mandated by a local command or resolution. Barangay Clearance System (BCS) The BCS automatically generates barangay clearance certificate using an elegant design by providing a valid barangay ID number. The barangay clearance shows information such as name and address of the requestor or holder, certificate number, purpose of the clearance, derogatory records if theres any, date and place of issuance, names and positions of barangay officials and a digital photo image of the requestor or holder. The barang ay clearance certificate can be issued whether the requestor has derogatory records or none.Barangay Dispute System (BDS) The BDS handles the disputes or cases filed in the barangay and maintains information such as case number, date of filing, personal details of complainant and respondent, case type (i.e. civil, criminal or administrative), nature of case/dispute, action taken by the lupon (i.e. mediation, conciliation, arbitration, repudiation, dismissed, certified case, pending case or on-going) and status of the case. The system also monitors derogatory records of barangay residents. Any unsettled cases or disputes will be automatically presented in barangay clearance certificate. The reports generated by the system are a.) Katarungang Pambarangay Form 1 b.) Katarungang Pambarangay Form 2 and c.) Monthly execution Report go away III. Barangay Activity System (BAS) The BAS manages the activities, projects or programs implemented by the barangay. It handles information such as activity ID number, name of activity/project/program, output, date of implementation, location, fund amount and source, responsible persons and any remarks. The report generated by this system is the Monthly Accomplishment Report Part I. Barangay Legislation System (BLS) The BLS handles the legislative activities of the barangay such as regular and special sessions. It maintains information like type of session, date of conduct, venue, present members, absent members, output, fund amount and source and any remarks.The reports generated by BLS are Monthly Accomplishment Report Part II and Session Attendance Schedule. Budget Management System (BMS) The BMS manages work out appropriations and commitments of the barangay both for current and continuing appropriations per object of expense. It has an option for supplemental budget and budget realignment. A budget can be realigned from one expenditure class to another expenditure class, i.e. PS to MOOE. The reports generate d by BMS are Registry of Appropriations & Commitments (RAC) and Status of Appropriations, Commitments & Balances (SACB). Barangay Record Keeping System (BRKS) The BRKS complies with the requirements of Volumes 1-3 of the New Government Accounting System (NGAS) for barangays. All collections, deposits, CM/DM/ bevel transactions, check disbursements, cash disbursements and petty cash disbursements are entered through the system and will be automatically posted to their respective registers. The reports generated by BRKS are the following Summary of Collections & Remittances (SCR-BT), Summary of Collections & Remittances (SCR-DBC), Summary of Collections & Deposits (SCD), Summary of Checks Issued (SCkI), Summary of bullion Payments (SCP), Summary of Paid Petty Cash Vouchers (SPPCV), Cash Receipts & Deposits lodge (CRDReg), Cash on trade and in Bank Register (CHBReg), Check Disbursements Register (CkDReg), Cash Disbursements Register (CDReg), Petty Cash Fund Re gister (PCFReg), crochet of CTC Collection and Abstract of Garbage Collection.Barangay Management System (BMS)This system facilitates barangay management by alter the leaf node barangay to maintain their resident records as complete and up-to-date as possible and as easily accessible for verification, monitoring and reference purposes based on the available residents census data kept by the client barangay. Data provided by this system in the form of comprehensive reports are invaluable for planning, program implementation and related purposes. FeaturesAutomatic Business Processes among the basic components of BMS is its automatic assessment feature which facilitates processing of community tax dues, passe-partout tax, barangay clearance fees and other such charges which are sources of barangay revenues. The system also allows for other barangay-related functions such as those including security and peace-keeping operations such as incident reporting, blotter, reports and records of the barangay peace-keeping council, and other related services. Forms and Reports The system prepares and prints barangay permits and certifications (e.g. Community Tax Certificate, Occupational permits, Barangay Clearance, etc.) as well as important reports such as Barangay Profile, Socio-Demographic Profile, Residents numerate Information, etc. Query user-friendly query feature enables easy searching of records depending on chosen parameters (e.g. by kind of permit and/ or certification issued, by date of issuance of permit/ certification, by client-name, etc.) Standard-based conforms with Local Government engrave Sec. 394 (d) (6) which provides that each barangay maintain an updated record of residents for easy identification of inhabitants, for use as a planning tool, and of updated reference on the local barangay statistics. Design and guarantor Features User-friendly design using easily-comprehensible menus facilitates utilization of application features. Fle xible system makes it customizable depending on the needs and requirements of client Barangay. Employs a back-up and recovery utility for file integrity and security. BMS can also be linked to a client LGUs existing GIS or Information System which would enable them to generate graphically-enhanced demographic profile for each barangay. Activity Tracking SystemThere are umteen reasons why companies are tracking their employees computer activity. While increased business use of the internet has resulted in numerous new opportunities, it has also sensory(a)ed the door for more potential convolute of company equipment. It is possible for employees to send personal e-mails from their workstations, conduct on-line shop expeditions, access online games, or spend time on kind networking websites or other sites that have nothing to do with their work responsibilities. ActivTrak is a guide activity tracking software product that employers can use. ActivTrak is loaded with user-friendly features that make it simpler to successfully track employee activity. Using ActivTrak, you can monitor several computer users at once in real time. You can roll useful statistical information on the applications and documents employees have used in addition to the websites they have visited. ActivTrak software even has an alarm system that can warn you of activity that is out of the ordinary. In addition to activity tracking, ActivTrak allows you to confabulate with computer users and can act as a blocking device to prevent the use of certain websites or applications. Installed on each Windows workstation, this activity tracking software allows the viewer to take a snapshot of the users screen as they are working. The snapshot can be refreshed as often as is needed. In this way an employer can view real time images of multiple users computer stations. At the equivalent time it also records complete URL for a browser, application enjoyment time and compiles the data into co nvenient statistics. This method of using the titlebar as a basis for collecting statistics makes ActivTrak different from other activity tracking software. Information Systems and Data ManagementReview of Related LiteratureInformation systems and data management researchers at UQ are tackling the challenges of big data, real-time analytics, data modeling and smart information use. The cutting-edge solutions developed at UQ will leave behind to user empowerment at an individual, corporate and societal level. Our researchers are making a sustained and influential contribution to the management, modelling, memorial tablet, integration, analysis and use of very round quantities of diverse and complex data in an interconnected world. The quality of our research effort has been recognised nationally and internationally. The 2012 Excellence in Research for Australia exercise rated Information Systems research at UQ at the highest level, well above world standard. The QS World Universi ty Rankings by Subject 2013 ranked UQs Computer wisdom and Information Systems research 25th in the world. Our researchers have get numerous awards and fellowships, including Fellowships of the Australian Academy of Science and of the Australian Computer Society, Australian Research Council ( curtain call) Future Fellowships, and an Emerald Management Reviews Citation of Excellence Award. UQ researchers collaborate with global industry leaders in the IT sector, renowned supposition leaders, and a range of user organisations and communities. These collaborations span application areas such as intelligent transportation and logistics, water resource management, environmental studies, companionable computing, healthcare, compliance and risk management, IT governance, and business process management.UQ recently headquartered a national research network on Enterprise Information Infrastructure (2005-2010) that profoundly influenced the Australian research community in terms of re search collaboration, training and quality, and continues to play a atomic number 82 role in promoting excellence in research training. Research topics at UQ include management of complex and interconnected data including spatiotemporal, multimedia, social, scientific and environmental data, new computing architectures for real-time analytics in data-intensive applications, and effective use and governance of information systems..The University of Queensland Information System Research in Information Systems and Data Management predominantly occurs in the naturalize of Information Technology and electric Engineering as well as other schools in the Faculties of Engineering, architecture and Information Technology Business, Economics and Law and Science. There are also significant contributions in applied research made by the Queensland wiz Institute (QBI), the Institute for Molecular Bioscience (IMB) and the Institute for Social Science Research (ISSR). Information Systems and Da ta Management research is supported by a high performance computing lab that provides the capacity to store, manage and analyse over 40TB of data using cluster, multi-core and in-memory computing architectures, as well as advanced data capture and visualisation capabilities. Recognising the critical importance of application drivers in defining and pursuing meaningful problems, UQ researchers consistently position their research across a broad range of applications spanning business, scientific and social domains.The eResearch group led by Professor Jane Hunter is involved in a large number of data-centric applications in both the sciences and humanities. The group investigates advanced approaches to management, analysis and visualisation services for large-scale data collections to accelerate scientific discovery. The common aim is to expedite research outcomes through the sharing, integration and analysis of open access data, using Semantic Web and Linked slack Data approaches. Hunters group has attracted funding from Microsoft Research, the Mellon Foundation and the ARC to develop ontology-based data integration and reasoning services for numerous agencies including the majuscule Barrier Reef Foundation, the Australian Bureau of Statistics, and the Atlas ofLiving Australia. The research results of the data and knowledge engineering, eResearch, and business information systems groups have been applied to a large variety of data sets including GPS and trajectory data, sensor and news feeds, multimedia data, social data, bibliometric data and business data. The research has profound implications for new applications such as environmental resources management, intelligent transport systems, fleet management, location-based services and marketing, and location-based social networks, all of which can benefit from effective and efficient analysis of large amounts of trajectory data. Likewise, the work on multimedia search is a key technology for a broad range o f critical applicant School District and Demographics SystemThis new site from the National Centre for genteelness Statistics (NCES) acts as a gateway to geographic and demographic data related to school districts, children, and K-12 education. From the front page of the site, users will be able to access data from the 2000 numerate, the 1999 Census, intercensal school district demographic data, and maps of school districts. These latter two functions are not yet available the maps are still being developed, and the intercensal data provided limited scope with regard to subject matter updates to the Census 2000 data. Even in its nascent stages, however, this site is useful for those looking for data regarding US schools. The help documentation and online explanations are easy to understand, and the data can be elaborateloaded in comma separated value files or accessed online. unmatchable particularly helpful feature is the district profiles page in the Census 2000 section, where users can compare data on school districts using drop- down menus. TK From The Scout Report, Copyright Internet Scout Project 1994-2001. http//scout.cs.wisc.edu/PCSX 2 impersonator DatabasePCSX2 is the first playstation 2 emulator to use MySQL as their database. The old revisions is open source and the codes can be freely edited. Our system uses a similar database with this application. CHAPTER III3.1 Project MethodologyIn this project we used the System Development Life Cycle (SDLC) as a software engineering paradigm. The systems development life-cycle concept applies in a rage of hard and software configurations. A system can be composed of hardware only, software only, or a combination of both.Figure 3.Modified SDLC Research Methodology readiness PhaseWe the proponents conducted our meeting on how we are going to begin our study. After discussing ourselves. We came up with BIS (Barangay Information System) After that we discussed which Barangay we are going to address our st udy. We thought that it would be better to make our system compatible with any barangay in Cebu City. But we need a certain Barangay in which we can conduct our study properly. We asked some residents in Sab-a what problem they commonly encounter. We observed that their responses are almost entirely the same. They have problems with slow processing of information and documents they need. So we decided to make an Information System so they can properly store and retrieve their important documents in a single database. This way it would be easier for them to do their jobs. Analysis PhaseAfter getting feedbacks from different residents we conducted another meeting and we the proponents decided to introduce our System to a Barangay. For us to answer the problems they encountered day by day. Design PhaseThese are many different ways on how the problem would be solved. So we designed our program that would be able to secure their information. Especially in storing and retrieving of data. This way wont be having problems in keeping their documents.3.2 Definition of hurtBarangay A barangay (Brgy. or Bgy. Filipino baranggay, baaaj), formerly called barrio, is the smallest administrative element in the Philippines and is the native Filipino term for a village, district or ward. In colloquial usage, the term often refers to an inner city neighbourhood, a suburb or a suburban neighborhoodDatabase A database is an organized collection of data. The data are typically organized to model aspects of pragmatism in a way that supports processes requiring information.GUI or Graphical User Interface s a type of interface that allows users to interact with electronic devices through graphical icons and visual indicators such as secondary notation, as opposed to text-based interfaces, typed command labels or text navigation.Data s a set of values of qualitative or quantitative variables restated, pieces of data are individual pieces of information.Computer Icon A computer ic on is a pictogram displayed on a computer screen in order to help the user navigate a computer system or diligent device.Computer A computer is a general purpose device that can be programmed to carry out a set of arithmetic or logical operations automatically. Since a sequence of operations can be readily changed, the computer can solve more than one kind of problem.Internet an electronic communications network that connects computer networks and organizational computer facilities around the world Computerize to equip with or automate by computersManipulation- to move or control something with your hands or by using a machineSystem a group of related parts that move or work together

Accounting for Employee Benefits (Pas 19)

REACTION PAPER The Seminar almost Accounting for Employee arrive ats (PAS 19) was held at Multi-Purpose H alone of Engineering Building last July 20, 2012. The speaker unit for this event was Mr. Ysmael Acosta. At first I was really curious about that seminar of what topic does the speaker would discuss. When the seminar goes on, at that place are some topic that are really arouse and some are not quite clear for me.Sometimes it desexs me feel bore when listening to him because he really speak very(prenominal) fast, thats wherefore I cant understand him very well. For now, I would exampleised to discuss those topics that makes me interested. Employee Benefits outlines the accounting system requirements for employee goods, including short-term benefits (like wages and salaries, annual leave), post-employment benefits such as retirement benefits, opposite long-term benefits (like long service leave) and termination benefits.The standard establishes the principle that the cost of providing employee benefits should be selectd in the stoppage in which the benefit is earned by the employee, rather than when it is compensable or payable, and outlines how all(prenominal) category of employee benefits are measured, providing detailed guidance in particular about post-employment benefits. The basic principle of PAS 19 is the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable.The objective of PAS 19 as I remembered correctly, is to prescribe the accounting and disclosure for employee benefits (that is, all forms of consideration given by an entity in substitution for service rendered by employees). The principle underlying all of the detailed requirements of the touchstone is that the cost of providing employee benefits should be recognised in the period in which the benefit is earned by the employee, rather than when it is paid or payable. The sc ope of PAS 19 applies to wages and salaries compensated absences (paid vacation and sick leave) profit sharing plans bonuses aesculapian and ife insurance benefits during employment housing benefits free or subsidised goods or services given to employees pension benefits post-employment medical and life insurance benefits long-service or sabbatical leave jubilee benefits deferred compensation programmes and termination benefits. As time goes by, there are changes and ammendments on the PAS 19. From the simple Exposure order of payment E16 Accounting for hideaway Benefits in Financial Statements of Employers (April 1980) to The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction last June 16, 2011.This issue tells that the accounting for employee benefits, especially pensions and other post-retirement benefits, has long been a complex and difficult area and initial plans for a full review of pension accounting had to be deferred in light of competi ng priorities, ultimately leaving the IASB to proceed alone on astir(p) specific aspects of the existing requirements of IAS 19. Prior to the amendment, IAS 19 permitted choices on how to account for actuarial gains and losses on pensions and like items, including the so-called corridor approach which resulted the deferral of gains and losses.The Exposure Draft proposed eliminating the use of the corridor approach and instead mandating all remeasurement impacts be recognised in OCI (with the remainder in profit or loss) and in fact had proposed extending these requirements to all long-term employee benefits (e. g. certain long service leave schemes). The final amendments make the OCI presentation changes in respect of pensions (and similar items) only, but all other long term benefits are required to be measured in the same way even though changes in the recognised touchstone are fully reflected in profit or loss.Also changed in PAS 19 is the treatment for termination benefits, specifically the point in time when an entity would recognise a liability for termination benefits. The final amendments do not comprehend the equivalent US-GAAP requirements verbatim (which requires individual employees to be notified), but the recognition timeframe may be extended in some cases. Finally, various other amendments to IAS 19 may have impacts in particular areas.For instance, employee benefits not settled all told before twelve months after the end of the annual reporting period would be captured as an other long term benefit rather than a short term benefit, and whilst presented as a current item in the statement of financial position, would be measured differently under the amendments. PAS 19 requires an entity to determine the rate used to discount employee benefits with reference to market place yields on high quality corporate bonds. However, when there is no deep market in corporate bonds, an entity is required to use market yields on brass bonds instead.Th e global financial crisis has led to a widening of the spread surrounded by yields on corporate bonds and yields on government bonds. As a result, entities with similar employee benefit obligations may report them at very different amounts. If adopted, the amendments would contain that the comparability of financial statements is maintained across jurisdictions, regardless of whether there is a deep market for high quality corporate bonds. Time flew very fast. This seminar taught us so many things that we can use in the nest future. Though there is not enough time to discuss everything, we all the same accomplished a lot.

Release Me Inc. “Embrace Them”

INTRODUCTION The Criminal justice system in the US is very strong and effective. The system not leaves the criminals scarcely it did not deal welf atomic number 18 of the dependants and family members of much(prenominal) criminals. Ultimately the family members would become main victims. The family members would loose education, health, fond matters etc. Even the criminals coming outside after release from fall back, they need second from the society. In order to address and providing reformation services, the Release Me Inc.established to look at the changes in lives of much(prenominal) persons including juveniles and released persons from jail.Release Me Inc known as RMI provides assistance to those people argon sepa strided from the system with the effect of criminal justice system so that they whitethorn connect with society to engineer normal life. The assistance of RMI may be in the shape of providing legal dish up, offer education and vocational skills, health assi st etc. The operational activities of the RMI presently limited to raw York but it is planning to extend the operations to other states in like manner at heart five yrs. To work more(prenominal) effectively, the NGO desire to become collaborator of the global NGO confederation i.e. Non-governmental introductions associated with the United Nations. anyway the other the succeeding(a) services offered by the RMIJUVENILES The individuals who atomic number 18 charge downstairs the age of 18 called as juveniles and as they are not treated as adults but trials made in juvenile courts. Rehabilitation services should be provided to such juveniles in order to prevent them from committing additional offences by providing other options and skills by RMI. The services are Conducting with local attorney or related chelas probation offer in order getting the details policies of discriminating state and country. Contacting country government to know the rehabilitation options availabl e and rile the state or local government web sites, which impart be dish upful information on rehabilitation policy.Contacting other local well-disposed services agencies, legal aid agencies for sharing of information and to access of reusable information. Adoption of counseling for the juvenile and adult addressing the core issues of unlawful manner and rehabilitation process. In case still not satisfied with the rehabilitation process, the RMI will approach national protagonism groups such as American Civil Liberties Union for offering adequate rehabilitation options.OTHER PERSONS Providing legal help with the help of possible laws and tries to bring them out as early as possible. Providing medical assistance to the family members Providing education facilities to the children. Conducting of frequent get togethers with the prisoners and family members to increase moral provide among them. To achieve the objectives and goals of the organization, the RMI addresses the follow ing methodsConducting calendar monthly confluences with community originations, political leaders, business owners and members of the community to exchange the more information. The organization also arranges contacts with the incarcerated men, women, juveniles and their families in order to controvert the challenges. Finally feedback will be taken and possible solutions will be searched out. All these efforts would be initiated by the group of lawyers belongs to various familiar institutions. excessively the organization also takes volunteer helps to achieve the organization goals.The RMI also recruits the tutors from the lively program, local high schools, and colleges to give assistance to the juveniles and adults members to increase educational skills. For check facilitation, the RMI become the representative of Economic Development center every Tuesday for braggy assistance for enhance economic stability.VISION pedagogy Vision statement is the lift out possible outcome. The purpose of the reverie statement is to inspire, energize, motivate and stimulate the creativity, which is connect with the objectives and goals. The Vision statement should be a emotional. The visual senses statements prepared with inner or outer vision. The inner vision statement refers the internal thoughts, emotions and feelings, whereas outer vision statement expresses the future goal of the organization. The vision statement required to be updated according to the long-term objectives and goals of the organization. Quarterly review also recommended so that the vision statement is still describing the outcome of the desired product. Vision statement is a strategic plan and blue print of the organizations work.RMI plant with a vision to bring the change among the persons who meet badly make with the criminal justice systems. The persons accommodate prisoners, juveniles who sire come out from jail or dependants or family members of such prisoners. When the prisoners are not inside the society, the care of dependants or family members would be undertaken to some extent by the RMI, which is a non- moolah organization.MISSION STATEMENT missionary station statement is a brief statement of organization. It includes the slogan also. The determination of a mission statement is to keep the related members and users with the aware of organizations purpose. The mission statement should include the purpose and values of the organization. The principal(a) interest of the members should be addressed in the mission statement. Every Non profit organization must have mission statement. It describes the use and purpose of the organizational goals.Normally when the person goes to the jail, the individual or family members of such criminal will be separated from the society. The normal life of the family members of such criminal disturbed thereby growth of the family stopped and even their minimum needs also would be insufficient. As separated from the societ y, no help or assistance permitted by the society. At this juncture, the RMI provides the assistance to the persons so that they can give reentry into the society to lead the give life.NEEDS STATEMENT It is evidently noticed that the repetition of crimes and the crime rate is increased more and more thereby so many persons were under custody in New York. Even the New York becomes highest county out of six-spot counties, which has increased prison rate. As a nonprofit organization with kind obligation with the society, the Release me Inc recognized the needs of such persons. At this situation, the hinderance and role of non-profit organization is more to bring normal life to the persons those who have lost, which was linked with criminal justice system.ORGANIZATIONAL GOALS Goal is the organizations indicates output results of the organization. Goals are connected with the systematic plans. Goals may be short-term or long term goals. The RMI has set of goals, which provides assist ance to the needy persons who have been bear upon with the criminal justice system. Hence RMI plotted to provide assistance with sign level such as offering assistance legal help either it may be civil, criminal or other family matters. It also offers education and vocational skills to the persons so that they will have their independence. The RMI also provides health care assistance to the persons or their family members.ORGANIZATIONAL OBJECTIVES The RMI planned to provide the assistance for 200 men, c women and 75 juveniles per form. The assistance extends to the family members also. The RMI also undertakes to provide assistance with 250 legal cases per year. It offers advocacy with 20 DYFS cases per year. DYFS is Division of Youth and Family Services, a child welfare say-so deep down Department of Children and Families. DYFS is such mission to ensure the safety, permanency of children and to support families.Besides the RMI targeted to provide high school diploma or GED cla sses to 150 members per quarter. The objectives include providing psychological assistance to 25 members per quarter, providing 100 free physical and human immunodeficiency virus testing per month, communications with employers to farm employment etc. To have better performance, RMC conducts monthly meetings with community organizations, political leaders, business owners and members of previously incarcerated persons. The RMI also have lawyers belongs to famous institutions who are from Rutgers University Law School, Seton Hall University law School, etc. Besides some volunteer lawyers also provide assistance to the RMI. The monthly meeting focuses on rehabilitation programs.ORGANIZATIONAL TIMELINE Internal operations timeline Since RMI is new and nonprofit organization, it requires establishment of mention and logo for the organization. Hence the RMI planned to complete the establishment of name and logo of the organization within the first quarter of the 1st year and first mont h. For this name is already decided, but still log innovation is required. For logo design, the RMI should have various samples of other organization. The Logo should also chase away the meaningful word. During the first month, the RMI has also to design such as Mission statement, vision statement, definition of the organization, and identification of senesce of Directors etc. preliminary rudimentary requirements such as Articles of incorporation, by-laws of the organization etc are planned to complete within the first quarter.After mop up of the basic steps the first Board of Directors meeting should be conducted to finalize and approve the Mission Statement, Vision statement and objectives. Because immaculate framing of policies are not enough, these should be approved by Board of Directors of the organization. Besides filing of the copies under 501 (3) are also planned during the 2md month of 1st quarter. After completion of all these formalities, the origination becomes i nto existence and it should create new platform to interact with the related agencies for sharing of the information and getting expertised. For this the RMI should contact with local agencies, educational institutions and political leaders etc. during the threesome month of first quarter.Services provision timeline Providing the services according to the goals and objectives of the organization, funds are required to the organization. During the 2nd quarter, it has to create a fundraising plan. During the year 2008, the RMI estimated with the Net assets of $55,000 with the liabilities of $30,000. then it has to create of fundraising plan in order meet the expenditure. After entry fundraising plan, marketing techniques are to resorted. The next step is to approach the Division of Children ad Families for identification purpose and should take the details of the persons of the needy persons. It should be through in the 2nd quarter. During this period, the RMI should also contact t he Essex County Economic Development concentre for having better facilitation and exchange the ideas to provide more assistance to the victims. All these are planned to complete by the 4th month. In the month of five, productiveness plan for five years should be designed.Getting of feedback from various sides such as community organization, political leaders are done during the 5th month. any(prenominal) the information, it may be communicated to the local jails and prisons to have interaction. Then the work will be started in the sixth month. The grant opportunities should be researched during the 7the month. Because the RMI individually cannot help, it has to strain the help or assistance from the local institutions or government. Hence more concentration is required on grants research. The fund raising techniques should be finalized and should be implemented. With the available funds, the organization starts communicating with the community. Preparation of commercials and radio broadcasting planned for 7th month. Thereafter the RMI approaches to the State and local government after such advertising for getting grants. It will also apply for approval of non-profit status.After completion one month i.e. in the ninth month, board of directors meeting should be conducted and to discuss with the responses of any grants. If any responses from the grants should be discussed in the board meeting in the nine month. After finalization of grants, preparation of applications for members should be decided. In the tenth month first fund rising event should be described and implemented according to the schedule or programme. Until the construction is completed, the members should be sent to the public library during the eleventh month. At the end of the year i.e. in twelfth month, the agency building should be established, where the members can meet.

Analysis of Robert Frost On A Tree Fallen Across the Road Essay

In Robert icings English sonnet, On a Tree Fallen across the lane, hoar uses resourcefulness, alliteration, metaphors, soulfulnessification, and symbols to portray his theme. Frost uses all of these literate devices to bring extinct his point in the metrical composition overcoming obstacles. He believes that we provide al modalitys face struggles in action and fall verboten across unexpected surprises that may or may not be good. This does not mean that this will stop us in our tracks, hardly will help shape us into better human beings by fully grown us choices.He alike believes that as humans we consume hidden in us the motivation to strive to deposit what we deficiency in brio and where we want to be by making these hard-fought decisions. The way Frost portrays this main theme in a 14 line poem about a go tree helps readers deliberate that the poem is actually not about a tree, just now overcoming lifes important decisions. In the first stanza Frost sets the setting with moving-picture showry of The tree the tempest with a crash of wood with alliteration in the words tree and tempest.The imagery Frost conveys is of a fallen tree that has been knocked over by a violent, windy storm in which paints a picture in the head of the readers of a dirt thoroughfargon with a behemoth, dead oak tree strewn across it. The road symbolizes life and as you go through this path of life you are face with these obstacles and choices of whether or not to change course or push through. The conk out line of the stanza is saying that these obstacles are not there to build us struggle, but they are there to help us descry out who we are as people.I think of that Frost used a tree as the main symbol for the poem because when people think of fallen trees they think of a giant tree that when it has fallen peck it is hard to send away or even get about without decision making what action to do next. That does not mean that it notifynot be done though just like our choices we face may seem impossible at the time, but when we just take a step back we can see that there is more than one option than just giving up. The second stanza goes on to explore the persuasion of how people are con drive with tough decisions on a daily basis, but it is up to us to square off which path we take.Frosts uses the metaphor of Mother Nature, she, trying to halt our driving by putting a tree in the road, but in deeper meaning Frost is saying that there are many challenges out there that just show up in front of us and the only thing we can do is survive it. He also uses personification with that same line by introducing she, Mother Nature, will make things happen, but Mother Nature is not a real person and cannot do something like that. This adds to the sonnet by helping people interrelate and imagine a big snow storm that can temporarily stop someone in their tracks before it melts or someone clears the snow.Frost then goes back to the image of the tree Debating what to do without an ax. the ax symbolizes a device that is not readily at your service. Whenever you come across a fallen tree there is no guarantee that you will ingest an ax with you, so you must improvise and decide how you will move late(prenominal) this tree. This is parallel to the idea of not having the best option presented in front of you when you are forced to make a choice, but if you nab deeper then you may find the best option that will deform for you, just like finding a new path around the tree.During the last stanza Frost goes back to she, Mother Nature, knowing check that the elbow grease is fruitless to stop the will of the peoples journey. This is where he backs up his whole idea of not being presented with a solution We will not be put off the final goal We pose it hidden in us to attain, no matter what obstruction we are faced with, choice we have to make, or obstacle we are stuck with, we will always find a way to get past it because it is hidden in us.Another metaphor is used when Frost writes not though we have to seize earth by the pole, not as in we literally take on to grab the pole of the earth, but by grabbing life by the reigns and taking charge of your own life and steering it onto the path that you want. Frost uses the pole of the earth as an image for the readers to envision because the earth is massive compared to us and no matter the size of it of earth or the problem we can grab ahold of it and lead it in the direction that we want. Frost then ends his sonnet with a couplet that reiterates the idea of not giving up on overcoming the difficult obstacles.People get tired of going around in aimless circles, trying to find the best option and falling short of their goal, but what they really hire to do is just focus on what is right in front of them and steer straight as Frost would say. Sometimes people need to take a step back and actually look at the problem that is right in front of them becaus e they can get to a fault caught up in the idea of finding a solution and not thinking about the actual problem at hand. Frost uses threefold metaphors and imagery to help his readers envision exactly what he is trying to convey. until now the title On a Tree Fallen across the Road is imagery. As soon as readers read it they envision a giant oak tree blocking their path and their first instinct is to imply themselves, What do I do now? Some may lower it up and use the wood for other use and some exponent just turn around and find a different way to go to their destination. When you are faced with multiple different options it is hard to decide what to do, but Frost believes that no matter what Mother Nature throws at us we can handle it because we have the ability hidden in us that comes out when we need it to.

Altruism in humans Essay

Calvin et al (1987) proposed a more selfish view of dish outing, stressing that multitude help others to avoid feeling sad (a forbid evince) and because it makes them feel unafraid about themselves. This is called the Negative State Relief (NSR) model. It doesnt matter whether the negative affect ( witticism) is caused by witnessing the distress of the victim or whether the helper was already in bad mood. Either way, you help to improve your own mood. Adults may internalise the reward of doing good.. Therefore, adults in a bad mood may help in order to alleviate their negative state. heretofore if wad can relieve their negative mood through or so other source (such as hearing a good gambol or getting some money) then they do not carry to help. Effect of Mood Enhancement (EME) study A variation on Batsons research was carried. Those participants in the high empathy group (i. e. those who shared in the same opinions as Elaine or Charlie) were offered some cash during the expe riment. Accordingly, they helped less-their negative state at seeing Elaine or Charlie suffer was diminished by the cash.The step-down of their negative state in this was meant that they didnt shake up to help descend their negative feelings (conclusion). Its been found in numerous studies that being in a good mood results in more pro-social doings. Research have found people to be more helpful after sense of hearing to comedy, smelling pleasant odours, after finding money or by going outside on sunny days (Boron and Byrne,199. ). However if people feel their good mood will be affected by helping then they are more likely to not help and walk. Artificial studies all lab studies are extremely artificial and want ecological validity.Behaviour in the real world is subject to galore(postnominal) other factors, such as social and cultural influences on behaviour none of which are explored in these lab settings. Therefore it is difficult to generalise lab findings to a wider con text. People have criticised Cialdini et al for proposing to negative a view of human behaviour. However the selfish view of human behaviour might be right. ) Helping does help negative state its not in dispute those helping others/ another person in need does lead to an improved mood for the helper. So it has face validity.

How important is the setting in R L Stevenson’s portrayal of a double life in Dr Jekyll and Mr Hyde Essay

The strange expression of Dr Jekyll and Mr Hyde was scripted in 1886 by Robert Lewis Stevenson. Robert Lewis Stevenson was born and brought up in Edinburgh in the 1850s. He was part of a middle class family, his p bents were strict Christians and it was very grand to them that Stevenson behaved respectfully. When Stevenson was a child, Stevensons nanny frightened him with stories of hell and suffering which whitethorn have contributed to his ideas in the new.When he was a young man in Edinburgh he may have used a false let on or a hidden identity in stray to mar himself in forbidden activities or he may have fantasized or so them, like evil, aff argumentations and homosexuality. In Dr Jekyll and Mr Hyde Stevenson uses his experiences to describe the unpleasant lieu of career. The reinvigorated is nearly how Dr Jekyll leads a double up action and its devastating consequences. The book reflects strait-laced concerns about city life such as crime and poverty.The sweet i s site in the city of London and is significant in the raw because in general most gothic fables at that time were rig far away or in unfamiliar surroundings, yet Stevenson sets the novel in London which shocked readers because it was a place they each(prenominal) knew which make them think that the themes discussed in the novel could be happening near them. This makes it to a greater extent frightening to the reader and therefore made it a more fashionable novel. In the novel Stevenson describes London as labyrinths of lamp lighted city. This declares that the city makes it possible for pack to easily lose themselves in London. We see this in the novel when Stevenson says he was often absent for instance, it was nearly two months since she had seen him public treasury yesterday (the day of the executing). This tells us that Hyde was often absent and it relates back to people losing themselves in the city. some other important aspect of the tantrum is the weather, which for most of the novel is set forth as fogged city moon This creates an atmosphere of closed book and unknown and it to a fault suggests that something might be about to happen. The chapter which describes the Carew murder case is an important event in the novel because the murder forces Mr Utterson to investigate and atom together the link between his friend Dr. Jekyll and the murderer Mr Hyde.The reader learns, until now, that they are the same person. Stevenson sets the murder scene in a lane which the wet-nurses window overlooked and interestingly chooses the murder to be bright lit by the full moon. He does this in order to display every detail of the murder and to show the viciousness of the attack. For recitation the murder is described as a storm of blows, under which the bone were audibly shattered. This tells us how brutal and violent the murder was by the maid world able to hear the victims swot being broken. It also gives the reader the full affect of the damage that had been done. The murder is particularly shocking because it enables the maid to describe the murder so rise as a result of the murder scene being so brilliantly lit by the moon.The characters houses in the novel also suggest something about them, Dr Jekylls house, for example, is described as having a great air of wealth and comfort. Hydes rooms are described as well furnished, but theyre located in Soho which is a seedy area full of unrespectable people.The themes in Dr Jekyll and Mr Hyde, for example crime and concealing forbidden activities touched on issues overnices were concerned with because it was set in a familiar place and it made people think the build of themes discussed in Dr Jekyll and Mr Hyde could be happening around or near them. Darwins ideas about evolution and how human beings descended from apes changed Victorian beliefs. His ideas about people being evolved from apes suggest that animalistic urges and desires might be present in all men. Victorians t ended to see crime as being carried out by the poor, who they scene of as being more brute(prenominal) or animal like. Hyde is described as ape like but he is the other side of Jekyll, so Stevenson is state all men are capable of brutish deportment, regardless of their class.He is also described like this because of the brutal deportment he shows during the Carew murder case. This suggests that Hyde is less evolved than other human beings. The reader learns however that Hyde is also Jekyll this makes the reader think that anyone is capable of ape like behaviour.Another theme that is discussed in the novel involves people leading a double life. The idea of a double life, like the one Jekyll leads, would have appealed to Victorian readers because of the familiar background the novel was set in. Also Victorian codes of behaviour and social rules were strict and repressive, so people liked the idea of breaking out of this.In this novel the setting is important because it creates a whizz of uncertainty and creates atmosphere because of the novel being set in unyielding and fog for most of it. Stevenson created a genre called urban gothic, this is because he set the novel in a familiar place and also at the time he wrote the book. He created a modern urban setting in order to engage his readers which mean they feel all the emotions more intensely because they can imagine it happening to them.The idea of the double life in the novel not only is of interest to Victorians but also to modern day readers because of the familiar setting. The phrase Jekyll and Hyde reputation is used immediately when someone shows two very different sides of their personality because the book is about Dr Jekyll who leads a double life as Mr Hyde. So by saying a Jekyll and Hyde personality it is like saying a split personality. We can see many of the ideas that are in the novel in our present times for example leading a double life and this suggests that the ideas behind the novel are still as relevant forthwith as they were in Victorian times.

Criminal Chapter Assignments Essay

1. Explain the purposes or rationales for punishment and the arguments in favor of each rationale. Include a discussion most current trends in punishment. Two main purposes retaliation & Pr featureion. Retri moreoverion looks back to past crimes and punishes individuals for committing them, because its right to hurt them. Prevention looks precedent and inflicts pain, not for its own sake, but to prevent future crimes. There atomic number 18 four kinds General deterrence, circumscribed deterrence, incapa source, and rehabilitation. Since the mid-1980s, reformers have championed retribution and incapacitation as the pristine purpose of savage punishment.2. Explain the relationship amid the world(a) and especial(a) parts of miserable uprightness. General tenets that apply to more than one crime. Special explains specific crimes and arranges them into groups according to subject matter. The special part of deplorable honor defines specific crimes, according to the princi ples set out in the general part. quadruple groups Crimes against persons, Crimes against property, Crimes against exoteric order and morals, and Crimes against the state. Pg. 153. Explain the text-case method including the reason for its name. overly explain the 2 reasons for applying criminal principles and definitions to specific cases. Text-case method meaning its part text and part excerpts from criminal jurisprudence cases specially edit for non-lawyers. Two reasons first, it supports you understand the principles and the elements of specific cases secondly, stimulates you to figure critically about the principles and their applications.4. Define, describe, comp be, and separate common-law crimes and statutory crimes. Be sure to erect examples. Common law crimes are do by judges and statutory crimes are made by legislature. Most jurisdictions have moved away from common law to statutory crimes. Many crimes are both common law and statutory. unwritten crimes create problems and fair notice, Statutory crimes do not. Pg. 16Chapter Three5. Define, compare, and production line constructive, actual, mere, and keen leave behindpower. Be sure to provide an example of each. Constructive possession means items not on my person but in places I control, for example, my car and apartment. Actual possession means items on me, such as marijuana in my pocket. Mere possession means you dont know what you possess. Example, if you agree to carry your friends briefcase that you dont know is filled with stolen money, or drugs, youve got mere possession of the money or drugs. Knowing possession means possessors are aware of what they possess, so if you deal meth and know its meth, you have knowing possession.6. Explain the importance of the general principle of actus reus. Be sure to discuss the three purposes served by the principle of actus reus. The importance of the general principle of Actus reus, is the physical element in a crime. We punish people fo r what they do, not who they are. There are three elements of criminal liability consist of1. Conduct that is,2. Without jurisdiction and3. Without excuse.7. What is the principle of manifest wrong? Provide an example. Explain why you agree or disagree with this principle. unmingled criminality is the requirement that mental offices have to turn into deeds for a crime to be commited. It leaves no doubt about the criminal nature of the act. Caught red handed. I agree with this principle because if I think about killing my neighbor it is not a crime unless I act on it.8. Identify and define the two kinds of criminal omission. notice the circumstances in which omissions and possession are treated as acts. The two kinds of criminal omission Failure to report and failure to intervene. They are criminal omission only if defendants had a legal responsibility, not just a moral duty, to act. If you are required by law to report things such as, an accident reporting child abuse filing a n income tax slip by registering a firearm or notifying sexual partners of positive HIV status, indeed these can be considered acts.9. Define, compare, and contrast the cracking Samaritan tackle and the American bystander rule. Which rule is dominant in the United States? Which rule is best? Explain your position. Good Samaritan doctrine, which imposes a legal duty to help or call for help for imperiled strangers. American bystander rule is theres no legal duty to rescue or summon help for someone whos in danger even if the bystander risks nothing by helping. Only a hardly a(prenominal) jurisdictions follow the Good Samaritan rule, nearly all follow the approach of the American bystanders rule. I believe in the Good Samaritan rule, because of morals alone. If you can assuage or prevent someone from being subjected to a crime or death, you have a moral obligation to do something. To stand by and do nothing should be a crime, as if you allowed the crime or deterioration to happen.Chapter Four10. prove what is required for mistake to be a defense. How does this relate to the types of culpability in the Model Penal Code? Be sure to discuss the debate over whether to call mistakes a defense. skid is a defense whenever the mistake prevents the formation of any fault-based mental attitude Namely, Puposedly, Knowingly, Recklessly, or Nigliently. Mistakes are sometimes called a failure-of-proof defense because defendants usually establish enough evidence to raise reasonable doubt that the quest has prove that they formed the mens era required for criminal liability.11. What are the four types of culpability in the Model Penal Code? Be sure to provide examples. What are the levels of culpability of each relative to the other? The MPC specifies that all crimes requiring a mental element have to include one of these degrees of culpability advisedly having the conscious object to commit crimes. You did it on purpose. Knowingly the state of knowing and s entience it is enough that Im aware that its very much certain that my conduct will cause the bad result. Applies to conduct crimes, awareness is clear. Recklessly Awareness.. in acting recklessly, its awareness of cause the result itself.Reckless people know theyre creating risks of harm but they dont intend, or at least dont expect, to cause harm itself. Conscious risk creation isnt as blameworthy as acting purposely or knowingly. The MPC proposes that fact finders mend recklessness according to a two-pronged test. The test has both a innate and on objective component. Negligently Also about creating risks. The test for disregard is totally objective, namely, that the actors should have cognise, even though in fact they didnt know, they were creating risks. Put into another way A reasonable person wouldve known she was creating the risk.12. What are exact liability crimes? Provide an example. What are some of the arguments for and against such crimes? Do you think the re should or should not be strict liability crimes? Explain your position. Minor crimes where theres liability without each subjective or objective fault. Strict liability crimes makes accidental injuries a crime. The prosecution has to prove only that defendants committed a voluntary criminal act that cause harm. Supporters argue that there are first, theres a strong public interest in protecting public health and safety, and secondly, the penalty for strict liability offenses is almost alway mild. Critics say its too easy to expand strict liability beyond offenses that badly endanger the public. I believe that to punish people that did not harm other people by one of the four MPC culpability, shouldnt be enforceable. Strict liability opens up a river of sue happy people.13. What does the prosecution have to prove with regard to source to get a confidence? What are intervening causes and how do they affect a defendants responsibility? Be sure to provide examples. Prosecutors ha ve to prove causation beyond a reasonable doubt. Proving causation requires proving two kinds of cause actual cause & Legal cause. Intervening cause is an event that comes between the initial act in a sequence and the end result. The event as well as the resulting injury must have been unforeseeable to a reasonable person. Example populate A asks Neighbor B to store an expensive painting in their garage. Neighbor B agrees. Neighbor Bs home catches fire and the painting is destroyed.14. It would be contrary to refer to criminal law, as if it were a singular entity. Why is this? Discuss all that criminal law really includes in the U.S. There are 52 criminal codes in our federal system. The 52 codes defines specific crimes and their punishments that will apply to people within their jurisdiction. There are difference in some of the definitions and the punishments from state to state. There are more similarities than difference though. marker CriteriaDepth of analysis (i.e. con tent, quantity, and quality)Grammar, spelling, sentence structureCitations that conform to the Uniform Bluebook of Citations (refer to http//www.law.cornell.edu/citation/)Submit your responses as an MS Word Document Duesunshine of this week by 1159 PM (EST)

David Berman Essay

David Berman reviewed the macroeconomic rime on register turns as he prepared for his regular appearance on CNBCs Squawk loge as a morning co-host. A leading expert on consumer related line of harvest- successionss, Berman and his colleagues including portfolio manager Steve Kernkraut, a seasoned retail executive and analyst, were denounce contri onlyors to various TV shows. On April fourth 2005, Fortune magazine ran a story on Berman c every farthest(predicate)ed King of the Retail Jungle, and on celestial latitude 13th, 2004, Barrons ran a story called Smart Shopper where Bermans four rake picks as identify, appreciated 30% on average everywhere the coterminous quarter. Off air he was a fund manager as well as get out and president of Berman Capital (which managed proprietary currency) and founder of and general partner in modern York-based Durban Capital, L.P. (which managed outside and proprietary jacket). Glancing at his nones on macro trends in retail catalogue turns, Berman wondered if he should prate about his impressions on the show.Berman held a bachelors degree in finance and know equivalency in accountancy from the University of Cape Town in South Africa. He had also passed the South African chartered comptroller and the United States certified public accountant examinations. Berman obtained his CPA qualification in California while an auditor for Arthur Andersen and connection where he examined the monetary showments and operations of a number of retail clients. He had been the auditor of Bijan, the notable mens upscale clothing descent on Rodeo Drive and 5th Avenue. Prior to starting his own funds Berman worked as a portfolio manager and analyst generally at ii Wall Street firms. He evolved his enthronisation style under the complaint of Michael Steinhardt of Steinhardt Partners, which he joined curt-changely after graduating with distinction from Harvard telephone circuit tutor in 1991. From 1994 to 1997 Berman wo rked in consumer-related transmit-takings at an whatever other(a) overlarge hedge fund. He subsequently launched Berman Capital in 1997 and Durban Capital in 2001.Professor Ananth Raman of Harvard moving in instill, Professor Vishal Gaur of the Stern School of Business at New York University, and Harvard Business School Doctoral Candidate Saravanan Kesavan prepared this case. Certain dilate maintain been disguised. HBS cases are developed solely as the basis for section discussion. Cases are not intended to serve as endorsements, sources of primary data, or illustrations of effective or ineffective focal point.Copyright 2005 President and Fellows of Harvard College. To order copies or request permission to reproduce materials, call 1-800-545-7685, write Harvard Business School Publishing, Boston, MA 02163, or go to http//www.hbsp.harvard.edu. No part of this publication whitethorn be reproduced, rememberingd in a retrieval system, utilise in a spread rag week, or trans mitted in any form or by any meanselectronic, mechanical, photocopying, recording, or otherwisewithout the permission of Harvard Business School.copy or posting is an infringement of copyright. Permissionshbsp.harvard.edu or 617-783-7860. 605-081David BermanBerman believed that his training as an accountant together with his MBA and practices he developed everyplace the divisions to refine bill estimates enabled him to notice aspects of retail accounts that would be missed by most investors. The alliance betwixt size up and earnings and therefore share price, for example, while writ large to a retailer, was seldom recognized by analysts or investors. This relationship, Berman observed, is ASTOUNDINGLY powerful, merely stupefyingly few understand why. Most think its just a modus operandi of caudex risk. Its not. Its primarily a function of how the operating allowance accounts can be manipulated by direction in the short term by playing around with inventories. For exampl e, said Berman, if a retailers inventories are developing much faster than piggish unadulterated coarse gross gross revenue, then unwashed coasts would be high school gearer(prenominal) than they ordinarily should be, as the retailer has not taken the mark-downs that a solid disciplined retailer should take.Interestingly, Berman beamed, there is no jurisprudence in GAAP that limits the number of days memorial to any norm, and as such, the practice of increasing inventories beyond any norm goes unfettered. Berman persistd ways sign-off on the inventories as cosmos fairly note valued, and the auditors pretty much rely on their word. Berman believed that from an investors perspective, its a game of musical chairs you beginnert want to be the last person standing. In other words, you dont want to be an investor when sales slow and when mark-downs of the bloated break in in the end assume to be taken to move the goods.The relationship of inventories to sales w as also an important one that Berman foc employd on. In a plosive speech sound of procession inventories on a square foot basis, Berman says it is quite evident that same introduce sales should rise as the offering to the node is that much greater. Simply put, the more offerings you put in a store, ceteris paribus, the big sales should be. It is at this time, Berman argued, that the stock price rises, as investors place high e paygrades on retailers with higher sales, despite that this higher valuation is achieved primarily delinquent to the higher inventories.An excellent example of the descent to sales relationship was hearthstone DepotIn 2001 and 2002 Home Depots new CEO, cork Nardelli1, dealmed to struggle in managing the transition from a coin-flow GE-type philosophy to a retailer Home Depot-type philosophy. In his DeeBee Report2 dated June 10th 2003, Berman stated Bob Nardelli intimate the power of caudex the hard way. In focusing on cash flow improvement, he dramatically lowered inventories and yes, change magnitude cash balances precisely to see a huge decline in same store sales, and in its stock price the stock went from around $40 to $22. And so, under immense pres sure enough, Nardelli reversed course and focused intensely on increasing inventories. Since Q2 of last year, inventories had been building until they were up 25% year over year. And yes, same store sales did improve, as did the stock price.Recognizing this as potentially a short-fix, Berman continued Now the cynical would view this increase in sales with skepticism, noting that it wasnt of high quality as it was due, in part, to the extensive strain build. It is, however, pleasing to note that Home Depot simply got inventories seat to normal, in that it now has turns similar to its competitors. The stock, following the same store sales and earnings increases, which in essence followed the inventories increase, rose from $22 at the start of 2003 to $36 by the end o f 2003. When asked about this fix, Berman responded it willing be more challenging for Nardelli to increase same store sales and gross profits going forward be wee his increasing inventories and therefore same store sales is arguably a one-time benefit and is essentially what caused the fix. Berman concluded by1 Nardelli had worked at General Electric (GE) before taking over as CEO of the Home Depot.2 A periodic give notice (of) where Berman discusses his thoughts on retail, focusing on inventories.Given his insights as articulated, Berman believed his fund could value firms more accurately finished better valuation of catalogue. This was pivotal to his investiture strategy. You see, Berman elaborated, Wall Street basically ignores enumeration. Its actually quite amazing to me This gives us one of our edges. Comparing recently gathered retailer song that examined total sales in the U.S. economy to total instrument, for almost ccc retailers, Berman remarked The total sales t o total inventory numbers is also a crucial relationship over time, and it gives us a macro edge, if thats possible to believe. Indeed, at the end of Q2, 2003 I knew there would be beneficial inventory rebuilding in the economy going forward, as boilers suit sales had grown at a faster rate than inventories. Indeed, in Q3, 2003 we saw a rapid and unexpected increase in gross domestic point of intersection from 2.3% to 3.5% thanks in part to inventory rebuilding. This increase continued through Q1, 2004 when GDP harvest-festival collapseed 5%.Berman loved to discuss investment opportunities he had spotted by looking carefully at firm inventoryOne of the clearest examples was Saucony (Nasdaq SCNYA), a shoe company based near Boston, MA. Berman identified this company as a strong buy when he discover in 2003 that even though sales were flattish, inventories had declined about 20% year over year. To Berman, this bode well for future gross tolerances. He started purchasing the st ock at $14 in late 2003 due primarily to these lean inventories, despite that the stock was illiquid thus presenting greater risk, and despite that care was remarkably coy about sharing information. A year later, the stock had doubled. During this time period, sales rose, as did inventories, and of course, the gross margin passed significantly, as expected.Earnings per share rose from $0.85 in 2002 to $1.29 in 2004. Bermans selling, which came short after management asked him to ring the Nasdaq bell with them, was over again based on a function of his inventory analysis. This time it was the opposite scenario inventories were now increase at the same pace as sales, so the trend of sales to inventories had deteriorated and Berman was worried. To make matters worse, calls to management were not being re turned. Sure enough, in surround 2005, before Berman had gotten out of this illiquid position, Saucony announced it would miss earnings estimates and the stock cratered 20% .Yet another clear example was Bombay (NYSE BBA). In November 2003, Bombay Company, a raffish home accessories, wall dcor, and furniture retailer, announced that sales were up 19% with inventories up 50% year over year. While the retailer beat earnings estimates, the company spoke of early November sales weakness, and the stock declined 20% that day to $10. Despite the decline, and noticing that inventories were up way too much, Berman entangle the music had stopped. Going into Q4 it was clear they would have to miss numbers again unless(prenominal) the consumer saved them, which would be a shocker, he said. Just over twain weeks later they lowered earnings again and the stock crated another 20% to $8. Remarkably, just four weeks later, after Christmas, management lowered earnings withal again, and the stock declined yet another 20%. It was so sweet exclaimed Berman, to see the absolute inventory / earnings relationship at work so quickly. In just one and a half months, the stoc k declined 50% primarily because of inventory mismanagement along with weaker sales.As Berman prepared to march on for the studio, Christina Zinn, a young apprentice he had just hired from Harvard Business School, walked in and presented him with a stack of papers containing the valuation of bath B. River ( thaumaturgy B. River Clothiers, Inc. NASDAQ JONR). JONR is undervalued, Zinn remarked, and I think we should invest in this stock. Sales were up 24% in 2004 over the previous year, and gross margins, having risen for four straight age, appear to have peaked at 60% (one of the highest gross margins in all of US retail).2005, the companys price/earnings ratio is less than that of its primary competitor, Mens Wearhouse, which is at 17.5 times estimated earnings. This is particularly queer given that hindquarters B. River has been growing faster than Mens Wearhouse during the last few years. entry Productivity in the Retail SectorInventory turnover, the ratio of cost of goods s old to average inventory level, was commonly used to measure the executing of inventory managers, compare inventory wareivity across retailers, and assess performance improvements over time.3 But wide variations in the yearly inventory turnover of U.S. retailers year to year not only across, but also within, firms made it difficult to assess inventory productivity in practice, as evidenced by the following example and questions.Between 1987 and 2000 yearly inventory turnover at Best Buy gillyflowers, Inc. (Best Buy), a consumer electronics retailer, ranged from 2.85 to 8.53. yearly inventory turnover at three peer retailers during the same period exhibited similar variation at Circuit City Stores, Inc. from 3.97 to 5.60 at radio receiver Shack Corporation from 1.45 to 3.05 and at CompUSA, Inc. from 6.20 to 8.65. Given such variation how could inventory turnover be used to assess these retailers inventory productivity? Could these variations be correlated with better or worse pe rformance? Could it be sanely concluded from this example that Best Buy managed its inventory better than receiving set Shack?Inventory turnover could be correlated with other performance measures. Strong correlations, as between inventory turnover and gross margin, aptitude have implications for the assessment of retailers inventory turnover performance. (Figure 1 plots the four consumer electronics retailers annual inventory turnover against their gross margins (the ratio of gross profit fire of markdowns to net sales) for the period 1987-2000.)Relationships among Management MeasuresRelationships among inventory turns, gross margins, and chapiter extravagance were central to deriving suitable benchmarks for assessing corporate performance. (Figure 2 presents a modify view of an income command and balance sheet. circumvent 1 presents mathematical definitions for inventory turnover, gross margin, capital devotion, pass off on assets, sales proceeds, and other management measures based on Figure 2 .)Whereas return on assets, sales growth, return on equity, and financial leverage tended not to vary consistently from one retail segment to another, variation in the components of return on assets was observed between and within exertion segments. (Table 2 lists retail segments4 and examples of firms.) Table 3 presents gross margins, inventory turns, GMROI5, and asset turns for super food markets, drugstores, convenience stores, apparel retailers, jewellery retailers, and toy stores.) Retailers with stable, predictable demand and long product lifecycles such as grocery, drug, and convenience stores tended to have better efficiency ratios (asset turns and inventory turns) than other retailers, retailers of short lifecycle products such as apparel, shoes, electronics, jewelry, andAn alternative measure of inventory productivity, days of inventory, could be substituted for inventory turnover for the present analysis.Classification of segments is based on S &Ps Compustat database.GMROI is defined as gross margin return on inventory investment.Variation in gross margins, inventory turns, and SG&A expenses within and between segmentshard roe could be decomposed into gross margin and inventory turns, and and into the relationship between capital intensity and inventory turns (see below).Anticipating roughly similar ROE measures for different retailers, all else be equal, a change in any of the component metrics on the right side of the equation would be expected to result in a compensating change in some other component metric. For example, for ROE among retailers to be akin a retailer with higher gross margins would need to experience a compensating change in some other component, such as inventory turns.Gross margin and inventory turnsGross margin and inventory turns were expected to be negatively correlated, that is, an increase in gross margin was expected to be accompanied by a settle in inventory turnover. A retailer that carried a unit of product longer before selling it (i.e., a retailer with slower inventory turns) would expect to earn substantially more on its inventory investment than a retailer that carried the inventory item for a shorter period. For example, Radio Shack, which turned its inventory less frequently than twice a year, was expected to move in higher gross margins on each sale than retailers such as CompUSA, which turned its inventory more than 8 times per year. Retailers such as Radio Shack were said to be following the profit mode (i.e., earning high profit with each sale), retailers such as CompUSA the turnover passageway (i.e., earning quickly after making an inventory investment small get with each sale).Retailers within the same segment were expected to achieve equivalent inventory productivity. Inventory productivity could be estimated as the product of a firms gross margins and inventory turns, termed gross margin return on inventory investment or GMROI (pronounced JIMROY). If GMROI remained stable within a segment an inverse relationship between gross margin and inventory turns would be observed. (Figure 3 depicts the expected relationship.)A correlation between gross margin and inventory turns, although expected, did not, however, imply a causal relationship between the two variables. That is, a firm that increased its gross margin by better managing its inventory turns would not necessarily decline commensurately. The correlation between gross margin and inventory turns could instead reflect mutual dependance on the characteristics of a retailers business.Capital intensity and inventory turnsInvestments in warehouses, information technology, and inventory andlogistics management systems involved capital investment, which, being accounted for as fixed assets, was measured by an increase in capital intensity. Firms that made such capital investments often enjoyed higher inventory turns. Hence, inventory turns could be positively correlated with capital intensity.That an increase in inventory turnover and con trustworthy decrease in gross margin was not necessarily suggestive of improved inventory management capability suggested limits to the use of inventory turnover in performance analysis. If, however, two firms had similar inventory turnover and gross margin values but different capital intensities the firm with the lower capital intensity might possibly have better inventory management capability. It was thus desirable to incorporate changes in gross margin and capital intensity into evaluations of inventory productivity.Zinns analysis of deception B. RiverBerman fidgeted in his chair. He enjoyed opportunities to evangelize to and educate television audiences, but found the wait in the studio tedious. Until called to hold forth on various aspects of managerial performance and investment strategy he would, he decided, wade through the report Zinn had prepared for him.Company BackgroundOn November 8, 2004 john B . River Clothiers, Inc., a leading U.S. retailer of mens tailor-made and casual clothing and accessories, opened its 250th store. The retailer employed, in addition to the bodily store format, two other channels catalogs, and the profit. Production of butt B. Rivers designs according to its specifications was contracted to third party vendors and suppliers. earth-closet B. Rivers product suite, intended to dress a male career professional from brain to toe, was identified with high quality and value. Its upscale, classic product offerings included tuxedos, blazers, shirts, ties, vests,pants, and sports wear. Excepting mark shoes from other vendors, all products were marketed under the gutter B. River brand.Trends in oeuvre clothing were an important determinant of John B. River sales growth. Thus, the early mid-nineties trend towards acceptability of in testis clothing in the workplace was cause for concern to a retailer that emphasized mens formal suits. But in the early 200 0s the pendulum seemed to swing back, with increasing numbers of employees preferring to dress more formally for the workplace.The material in this section is from John B. River Clothiers, Incs 2004 10-K StatementRetail stores were John B. Rivers primary sales channel. Eighty percent of store space was dedicated to selling activities, the remain 20% allocated to stockroom and tailoring and other support activities. Tailoring was a differentiating service highly valued by the retailers clientele. John B. River catered to high-end customers and so located its retail stores in areas with appropriate demographics. Its seven wall plug stores put upd a channel for liquidating excess merchandise.John B. Rivers catalog and Internet channels accounted for approximately 11% of net sales in pecuniary 2003 and 12% of net sales in fiscal 2002. round eight trillion catalogs were distributed over these two years. Catalog sales were supported by a toll- fall by the wayside number that provide d access to sales associates.The primary competitors of John B. River were Mens Wearhouse Inc. (Ticker MW) and Brooks Brothers (privately held). Apart from competing with these specialty retailers, John B. River competed with large department stores such as Macys and Filenes, which enjoyed substantially greater financial and marketing resources.Supply ChainJohn B. Rivers merchandise purchase and planning staff used sophisticated information systems to convey product designs and specifications to suppliers and third party contract manufacturers and manage the production process worldwide. Approximately 24% of product purchases in fiscal 2003 were sourced from U.S. suppliers. Mexico accounted for 15% and none of the other countries from which products were sourced accounted for more than 10% of purchases. An agent was employed to source products from countries located in or near Asia.All inventory was received at a centralized distribution center (CDC), from which it was redistri buted to warehouses or directly to stores. Store inventory was tracked using point-of-sale information and stock was replenished as necessary. John B. River expected to spend between $3 and $4 million in fiscal 2004 to increase the capacity of its CDC to accommodate viosterol stores nationwide. fruit Strategy and RisksJohn B. River had developed a five-pronged strategy for achieving growth. First, it planned to further enhance product quality by elevating standards for design and manufacture. Second, it planned to expand catalog and internet operations. Third, it intended to introduce new products. Fourth, it was moving towards eliminating middlemen from the sourcing of products Fifth, it was connected to providing consistently high service levels by maintaining high inventory levels.Anticipating that growth relied on opening new stores, John B. River planned to expand to 500 stores. Approximately 60 stores were opened in fiscal 2004, increasing store count to 273, and about 75 to 100 stores were planned from 2005-08. Upfront cost associated with opening a new store included approximately $225,000 for leasehold improvements, fixtures, point-of-sale equipment, and so forth and an inventory investment of approximately $350,000, with higher inventory levels during peak periods.John B. Rivers growth strategy was sensitive to consumer spending. John B. River relied on its emphasis on classic styles to retain a corner in mens suits, a strategy that rendered it less assailable to changes in fashions but dependent on continued demand for classic styles.Zinns Analysis of John B. Rivers Financial StatementsInventoryJohn B. River used the first-in-first out method to value inventory. During price increases FIFO valuation generated higher net income than LIFO valuation. John B. Rivers inventory had been growing rapidly over the past four years. Zinn was surprised by the inventory growth, especially that inventory had grown faster than sales. Although inventory gre w by 54% in 2003, corresponding sales growth was only 23%. In 2004 however, sales grew 24% while inventory grew by only 4%. Inventory at the end of 2004 however continued to be high at 303 days. Further the days payables increased from 54 days in 1998 to 82 days in 2004. Payables as a percentage of inventory however had declined from roughly 33% in 1998 to roughly 27% in 2004. But Zinn was not sure these concerns had much impact on her valuation of the company.Financial ratiosCurrent ratio and quick ratio had been hovering around 2 and 0.2, respectively.10,11 The large difference between these two ratios reflected the fact that most of John B. Rivers current assets were inventory. Obsolescence costs would consequently be fairly high and could place the retailer in financial distress.The other financial ratios were indicative of a healthy company. ROE had increased from 15% to 27% since fiscal 2000. This increase had been largely fueled by an increasing profit margin (0.7% to 5.5% ov er the same period).John B. River had enjoyed rapid growth in sales over the last few years. Annual Sales growth had increased from 9% in 1998 to 24% in 2004, fueled by sales growth in existing stores (approximately 8% per year) as well as the opening of new stores and increased sales from the retailers catalog and internet channels. John B. River enjoyed a healthy increase in gross margins from 51% to 60% over the same period. Tables 4 and 5 provide key operational metrics for John B. River and Mens Wearhouse. the likes ofly AnalysisZinn had taken the Business Analysis and Valuation (BAV) class at HBS and discovered the BAV puppet.12 She had used this tool to create a simpler moulding (used in the present analysis) to capture key aspects of valuation. Table 6 provides some key historical operational metrics for John B. River that Zinn used for her future analysis.Current ratio, defined as the ratio of current assets to current liabilities, was an indicant of a companys ability to meet short-term debt obligations the higher the ratio the more liquid the company.Quick ratio (or acid-test ratio), defined as the ratio of (cash + accounts receivable) to current liabilities, measured a companys liquidity.The BAV tool was an Excel-based model developed by Harvard Business School faculty for valuing companies. primordial assumptions made by Zinn in performing the prospective analysis of John B. River included the following.1) Time horizon Zinn chose a five year time horizon from 2005 to 2009 based on expected sales growth (derived from management projections). Beyond 2009 Zinn assumed the company to have reached a steady state defined by terminal values.2) Sales growth Zinn assumed that managements projections for new stores were reasonable and that the new stores would be equivalent in size and productivity with the retailers existing stores. Using growth assumptions about stores and same store sales, Zinn computed sales growth for fiscal years 2005-2008 to be 1 8% (based on 15% square footage growth and 3% same store sale growth), and 10% for 2009. Sales after 2010 in Zinns analysis were expected to grow at the 4% industry standard for retail apparel stores13.3) Gross margin Gross margin had been steadily increasing Zinn expected it to hover around 60% for the close five years and then assumed gross margin to reach its terminal value to reflect increased competition.4) Other assumptions about the income statement Zinn assumed that SG&A to sales and other operating expenses to sales would continue at the 2004 levels for the near term (till 2008).5) Assumptions about the balance sheet Zinn assumed that current assets to sales, current liabilities to sales, and long term assets to sales would continue at their 2004 levels, that is, the company would maintain a similar capital grammatical construction and remain as productive with its long term assets as in 2003. Zinn obtained terminal values from industry norms for Mens and boys clothing stores14. The market risk premium was assumed to be 5%, risk free rate 4.3%, marginal tax rate 42%, and cost of debt 4.5%. base on these assumptions, the value of a JONR share was estimated to be $43.58. Given the current (April 11th, 2005) closing price of $34.37 (see Figure 4 for historical stock prices of JONR), Zinn rated the stock a strong buy.Youre On the Air in louvre MinutesBerman knew he had to return to thinking about the bigger questions that would be posed by the host of the TV show. Yet he could not take his mind off of Zinns analysis. Berman smiled, knowing that his apprentices results were diametrically opposed to his own intuition. He recollected his conversation with the CEO and chief financial officer of John B. River during one of the quarterly earnings calls when he was trying to gather up about the retailer. When questioned about the steep increase in inventory, the CEO had mentioned that John B. River was planning to grow inventory in certain basic items li ke white shirts, khaki pants etc. as well as increase product variety to enhance service levels to its customers. Berman was not sure about this strategy of John B. River and wondered if the companys gross margins were temporarily inflated based on increased inventories over the years. On the other hand, inventory management had improved of late. As reported on the 4th April 2005, Q4, 2004 sales had increased 24% while inventories were up only 4% year over year.