Pinnacle case study part ii Essay

The company is privately held, but there is a large amount of debt, so the financial statement -may be used extensively. Also, management is considering selling the Machine-Tech division, which has the potential to result in extensive use of the statement by buyers. 2. Item 6 in the planning phase indicates plans for additional debt financing. Likelihood of financing difficulties: 1. The solar power engine business revolves around changing technology, therefore making it inherently more risky than other business, with a better chance of bankruptcy. The first item in the planning issues raises a concern about the viability of the division, but not the entire company. 2. Part 1 of the case was that the likelihood of financial failure is low, even with the issues of the company. 3. Item 9 in the planning phase requires a current ratio of 2.0 and if fall below that, this could result in the loan being called. Management integrity: No major issues exist that would cause the auditor to question the integrity of the management. However, auditor should have done client acceptance procedure before accepting the client. There are a few factors in which fraudulent financing reporting may occur. b. Acceptable audit risk is medium to low because of the factors listed in part (a) and the planned increase in financing and the potential violation of the debt covenant agreement. This might be low because this is the first year audit. c. 1. Inherent Risk: No effect on inherent risk 2. Inherent Risk: The primary concern is the possibility of obsolete inventory, which affects the valuation of inventory at the lower of cost or market. Account Affected: Inventory, cost of goods sold Audit Objectives: Transaction-related 3. Inherent Risk: There is potential related party transaction, which could  affect the valuation of the transaction, which could affect the valuation of the transaction and may require disclosure as a related party transaction. Account affected: Manufacturing equipment, footnote Audit objectives: Transaction-related, presentation and disclosure-related 4. Inherent Risk: This involves a nonroutine transaction where there is a risk that materials, labor, and overhead are incorrectly applied to the property accounts. Account affected: Property accounts, inventory, cost of good sold Audit objectives: balance-related 5. Inherent Risk: There may be a major collection problem with outstanding receivables of 15% from a customer for several months. This could result in an understatement of the allowance for uncollectible accounts. Account affected: Account receivable, bad debt expense, and allowance for uncollectible accounts. Audit objectives: balance-related 6. Inherent Risk: No effect on inherent risk 7. Inherent Risk: There may be a related party transaction, which could affect valuation of the transaction and may require disclosure. Account affected: Account payable, Repairs expense Audit objectives: Transaction-related 8. Inherent Risk: This does not affect inherent risk directly, but it is possible that the turnover of internal audit personnel could increase the risk of fraudulent financial reporting. The turnover may also affect the auditor’s assessment of control risk. Account affected: All accounts Audit objectives: transaction, balance, presentation and disclosure-related 9. Inherent Risk: In addition to affecting AAR, the auditor should be concerned about the risk of fraudulent financial reporting due to incentive to make certain that all debt covenants have been met. Account affected: All accounts Audit objectives: transaction, balance, presentation and disclosure-related 10. Inherent Risk: An ongoing dispute with the IRS might require adjustment to income tax liability or a disclosure in footnotes for a contingency, depending on the status of the dispute. Account affected: Income tax expense and income tax payable Audit objectives: balance-related 11. Inherent risk: This situation involves related party transaction because this transaction was not conducted with an outside party. It is possible that the related receivable and payable might not have been properly eliminated on Pinnacle’s consolidated financial statements. Account affected: Notes payable, notes receivable, interest expense, and interest income. Audit objectives: Transaction and balance-related

Looking at the opening scene of Romeo and Juliet Essay

Romeo and Juliet’, a play originally written by William Shakespeare in 1595 – 1600 is a tale of love and tragedy involving two young people who fall in love, but find it ends in disaster due to their age old family feud. This play had been directed as a film in 1968 starring Olivia Hussey, but never before has it been modernised as a film. By choosing to do this the problem that faced Baz Luhrman when he was directing the film version of ‘Romeo and Juliet’ was that he could not predict whether there would be an audience for Shakespearean stories in a modern culture. Particuarly as the age group he was targeting were those who would probably still be at school, where Shakespeare had been stereotyped as ‘boring’. This problem was tackled by updating the swords involved by replacing them with guns, adding a famous cast known to the particular chosen age group and backing the film up with modern music. The opening scene of Baz Luhrman’s ‘Romeo and Juliet’ begins with a screen of black, and a very small television screen in the centre. As the shot continues the camera zooms in on the television screen that is showing a coloured female newsreader, with a plain background and a split ring in the top right hand corner. This entrance to the first scene of the film forces the audience to concentrate on the film by introducing it slowly, making you feel anything missed will detract from the film’s impact. The newsreader is dressed in red, the classic colour of love, danger, passion and blood, and the ring split in two with the words â€Å"Star-crossed lover† subtly introduce the main themes of the films while the audience is focusing on what the newsreader is reporting. The screen around the television is black, focusing all attention on the newsreader, and her voice is quiet and sounds almost muted while she talks of the feud of Verona, re-enforcing the director’s obvious wish to capture the attention of the viewers. With this red on black theme it seems to represent the blood and tragedy of the story of Romeo and Juliet on the rest of the town, and almost shows the final tragic word on the darkness of the two feuding families. From this opening, though the newsreader does not directly speak of the main characters, Romeo and Juliet, you feel as if the feud is already familiar before entering in to the actual film. The change from the first scene to the second is a very quick jump cut. The camera zooms very close in on the newsreader tilting, and jumps through to a street in Verona, travelling down it and coming to a halt at a large statue of Jesus, but only allowing you a very quick glance before switching to a black screen with the words â€Å"In Fair Verona† in large white capitals at eye level. It then jump cuts back to a the same picture of Jesus, but this time it is a closer shot, and holds for a bit longer, before very quickly zooming back to show the statue in between two sky scrapers, one named â€Å"Capulet† in red, and one named â€Å"Montague† in blue. The buildings are the highest in the street, and with the statue in between them seem very important and noble, informing the audience of the family’s wealth and power, and also of their rivalry. The statue standing dead centre between the two towers shows that while religion is important in this story, and does to a certain extent act as a barrier between the two families, it is much smaller then the buildings, symbolising that their feud may prove stronger then their religion. The next shot is a jump cut on to the camera moving on to the streets of Verona, and a tracking shot of a police car with the words â€Å"Verona Beach† written down the side. This shot of the police car informs the viewers that police are involved, and the place the play is set in is called â€Å"Verona Beach†. Once focused on the car the camera tilts and zooms out, jumping in to a zoom in shot of the same statue of Jesus, which it zooms in on, jump cuts back to a second shot and zooms in again, this time blurring the statue. This blurring shows the disregard held by the families towards their religion as the feud gets greater. The scenes by now are moving very quickly and are very separated, not flowing smoothly at all. It is quite difficult to keep with the speed at which the film is moving, Luhrman once again trying to keep the audiences attention. Following on from the blurred shot of the statue, the camera, remaining blurry, focusing in turn, on the signs above each building, reading first â€Å"Capulet† in red and then â€Å"Montague† in blue. These choices of colour cause you to question whether or not the Capulet family are more ‘fierce’, with their name in red. You then get a tracking shot of a police helicopter against what you assume to be a church, and the city of Verona. Again re enforcing the religion verses law theme that is apparent throughout this film in Verona. Following this is a zoom in shot of a person lying on a mattress in the street surrounded by dirt and people in black. Through this shot you assume the person involved is injured, showing the severity of the feud. Again, jump cutting to the next scene, though seeming to slow the pace slightly, you get an aerial tracking shot from the helicopter with the diagetic sounds of the propellers, of a large statue of the Virgin Mary standing with open arms. Quickly moving on through a jump cut the statue of Jesus seen before is briefly shown, before zooming in on his face, although it is made up of many small dots, and shown in dark grey and black. This shot is held and zoomed out to reveal a ‘family tree’ with both families on it, starting at the top with ‘Ted Montague’ and ‘Fulgencio Montague’. Symbolic of the hatred that is passed down the family through each generation. The music up to this point has been very loud and ‘menacing’, increasing in volume when what I see as ‘relevant shots’ are held. The lighting has been bright throughout, all shots set in the day, and there have been no characters introduced until the family tree. The beginning shots seem to be more introducing the place and the themes than the characters themselves. The layout of this tree implies that the rivalry started between these two men and has been passed down through the family. With the statue of Jesus with open arms set between the two families reminds us of the strong religion present in the city, and the grey colour of the pictures and background sets in almost like a cloud of grey, strongly contrasting with the colour we have seen in the previous scenes. As well as being the first shot of the characters, also introduced in this scene is the first voice since the newsreader, although this time it is non diagetic, in the form of a voice over. The music reaches a climax and then fades away to a quiet backing for the deep male voice commenting on the family trees in front of us. The shots of this ‘tree’ are broken up by shots of fire and newspapers titled â€Å"Montague vs Capulet†, and while the speed of the changing shots has slowed down, now dissolving in to each other, Luhrman makes up for it with the impact of the shots he is using, you need more time to look at each one then before. Coming off the newspaper shot using dissolving and fire, we see the familiar screen of black with white text reading â€Å"In Fair Verona†, reminding us of the setting while looking in to the characters, as seen before when the city was being introduced and we were shown the names of the families. This subtle mixing of the two is very effective in showing the strong relationship between the setting and characters, and the effect that they have on each other. This phrasing of â€Å"Fair Verona† is ironic, as although we are being told the city is fair, we are shown only violent shots of the goings on and only ‘controversial† shots of the place itself. Moving on from the text shot we are shown a series of tracking shots of Verona, similar to those shown before, combining diagetic sounds such as the helicopter propellers with non diagetic such as the voice over. We then get another still shot of a newspaper reading â€Å"Ancient Grudge† followed shortly by a third newspaper reading â€Å"New Mutiny† and a picture of one of the young Montague boys. This â€Å"ancient grudge† followed by â€Å"new mutiny† re enforces the idea of the feud being passed down the family that we were introduced to through the family tree. The text is also in older style writing, showing that such an old thing has carried through in to modern day. This picture of the young Montague holding a gun is the first we see of the younger generations of the families, and it is associated with anger through his face and death through his gun. The next newspaper clip we get is â€Å"Civil blood†, also read out to us by the voice over, this emphasises the fact that the brawls caused by the families do not only affect themselves, but the rest of Verona. We are shown a tracking shot of a middle ages coloured man wearing helicopter equipment against a dark background, fitting as the shots seem to be getting darker, set later on in the day. The word ‘Police’ is shown in large white text against black, symbolising their affect on the feud, good on bad or clean on dirty. There is then a series of shots of Verona and magazines with bullets on the covers, showing how much violence there is in the city. It is made out to be a loud, busy dangerous place reflected in the characters themselves. The feuding families seem to sum up the rivalry present within the city, Religion verses hatred, Law verses war. Although you may argue that at this stage you are unable to establish whether it is the place reflected through the characters or the characters strife being the reason for the way the place is. We then get our first shot of a man and a woman in a black car, both look drawn and very worried. Jump cutting through to a shot of a second couple, obviously the other family, recognisable only because of the quick glance we got of the man on the family tree. This creates a broken up image of the families, imposing the idea that the families ‘get in the way’ of each other. As the music builds up again there are two screens of just text, when put together reading â€Å"A pair of star crossed lover take their life†. The ‘T’ in the ‘take’ is actually a cross when you look at it, bringing religion in to death. At this point the voice over is stopped and the music becomes loud again. Following the text the camera then jumps from one to another introducing through text and a frozen image of each character, the Capulets, the Montagues, both with the under text ‘Romeo’s mother/father’ and ‘Juliet’s mother/father. To follow we meet the chief of police ‘Captain Prince’, the Governor’s son ‘Dave Paris’ and ‘Mercutio’, Romeo’s best friend, in a provocative position with his face angry and his finger pointed with a gun on him. Each character has a shot held on them for about 5 seconds before jumping straight on to the next. As the music builds up we see a pair of eyes, later recognised to be those of Romeo Montague, pushing the door of a church open to reveal light and flowers, portraying the church as a place of sanctity. This relates to the theme of religion present throughout the film, and it also gives a preview of the place in which the lovers lives end. Luhrman would have realised that as ‘Romeo and Juliet’ is such a widely read play the majority of the audience would know then ending of the film, thus giving him a lot of scope to play around with previews of the rest of the film. The music quickens pace and very quickly we are run through the text previously shown and spoken but at a speed that it is not supposed to be read. This is followed by shots of fireworks, choirboys singing high piercing notes almost as a climax, guns shooting showing violence, main characters and eventually finishes on a black screen with â€Å"William Shakespeare’s Romeo and Juliet†. This creates a point of high climax, quickly let down by the still almost ‘dead’ screen in comparison to previous shots. The mention of William Shakespeare is the first we hear of the author, and in mentioning him Luhrman has made himself seem almost modest, discarding any impression made implying that it is Luhrman’s own play. The title then moves off the screen to the left and the film begins. As an opening sequence for this particular film I find it very effective. The setting of such a film in modern day would have proved very difficult, but the replacement of swords by guns has a huge impact on its success. The violence is portrayed well and you learn just about enough to follow the film as it opens but not enough to know what happens between now and the death of the characters. I like the way Luhrman lets the audience know the resulting death of the characters, but he does not say who dies. This builds up an immense suspense throughout the film. This introduction is done in such a way that it will captivate almost everyone’s attention through moving so quickly and creating such a tense atmosphere.

The Host Chapter 55: Attached

Jeb cleared a path for me, pushing people aside with his rifle as though they were sheep and the gun a shepherd's staff. â€Å"That's enough,† he growled at those who complained. â€Å"You'll get a chance to dress ‘im down later. We all will. Let's get this sorted out first, okay? Let me through.† From the corner of my eye, I saw Sharon and Maggie fall to the back of the crowd, melting away from the reinstatement of reason. Away from my involvement, really, more than anything else. Both with jaws locked, they continued to glare at Kyle. Jared and Ian were the last two Jeb shoved aside. I brushed both of their arms as I passed, hoping to help calm them. â€Å"Okay, Kyle,† Jeb said, smacking the barrel of the gun against his palm. â€Å"Don't try to excuse yourself, 'cause there ain't no excuse. I'm plain torn between kickin' ya out and shootin' ya now.† The little face, pale under the deep tan of her skin, peeped around Kyle's elbow again with a swish of long, curly black hair. The girl's mouth was hanging open in horror, her dark eyes frantic. I thought I could see a faint sheen to those eyes, a hint of silver behind the black. â€Å"But right now, let's calm everybody down.† Jeb turned around, gun held low across his body, and suddenly it was as if he were guarding Kyle and the little face behind him. He glared at the mob. â€Å"Kyle's got a guest, and you're scarin' the snot out of her, people. I think you can all dig up some better manners than that. Now, all of you clear out and get to work on something useful. My cantaloupes are dying. Somebody do something about that, hear?† He waited until the muttering crowd slowly dispersed. Now that I could see their faces, I could tell that they were already getting over it, most of them, anyway. This wasn't so bad, not after what they'd been fearing the last few days. Yes, Kyle was a self-absorbed idiot, their faces seemed to say, but at least he was back, no harm done. No evacuation, no danger of the Seekers. No more than usual, anyway. He'd brought another worm back, but then, weren't the caves full of them these days? It just wasn't as shocking as it used to be. Many went back toward their interrupted lunch, others returned to the irrigation barrel, others to their rooms. Soon only Jared, Ian, and Jamie were left beside me. Jeb looked at these three with a cross expression; his mouth opened, but before he could order them away again, Ian took my hand, and then Jamie grabbed the other. I felt another hand on my wrist, just above Jamie's. Jared. Jeb rolled his eyes at the way they'd tethered themselves to me to avoid expulsion, and then turned his back on us. â€Å"Thanks, Jeb,† Kyle said. â€Å"Shut the hell up, Kyle. Just keep your fat mouth shut. I'm dead serious about shooting you, you worthless maggot.† There was a weak whimper from behind Kyle. â€Å"Okay, Jeb. But could you save the death threats till we're alone? She's terrified enough. You remember how that kind of stuff freaks Wanda out.† Kyle smiled at me-I felt shock cross my face in reaction-and then he turned to the girl hiding behind him with the gentlest expression I'd ever seen on his face. â€Å"See, Sunny? This is Wanda, the one I told you about. She'll help us-she won't let anyone hurt you, just like me.† The girl-or was she a woman? She was tiny, but there was a subtle curviness to her shape that suggested more maturity than her size-stared at me, her eyes huge with fright. Kyle put his arms around her waist, and she let him pull her into his side. She clung there, as if he were an anchor, her pillar of safety. â€Å"Kyle's right.† Never thought I'd say that. â€Å"I won't let anyone hurt you. Your name is Sunny?† I asked softly. The woman's eyes flashed up to Kyle's face. â€Å"It's okay. You don't have to be afraid of Wanda. She's just like you.† He turned to me. â€Å"Her real name is longer-something about ice.† â€Å"Sunlight Passing Through the Ice,† she whispered to me. I saw Jeb's eyes brighten with his unquenchable curiosity. â€Å"She doesn't mind being called just Sunny, though. She said it was fine,† Kyle assured me. Sunny nodded. Her eyes flickered from my face to Kyle's and back again. The other men were totally silent and totally motionless. The little circle of calm soothed her a bit, I could see. She must have been able to feel the change in the atmosphere. There was no hostility toward her, none at all. â€Å"I was a Bear, too, Sunny,† I told her, trying to make her feel just a little more comfortable. â€Å"They called me Lives in the Stars, then. Wanderer, here.† â€Å"Lives in the Stars,† she whispered, her eyes somehow, impossibly, getting wider. â€Å"Rides the Beast.† I suppressed a groan. â€Å"You lived in the second crystal city, I guess.† â€Å"Yes. I heard the story so many times†¦Ã¢â‚¬  â€Å"Did you like being a Bear, Sunny?† I asked quickly. I didn't really want to get into my history right now. â€Å"Were you happy there?† Her face crumpled at my questions; her eyes locked onto Kyle's face and filled with tears. â€Å"I'm sorry,† I apologized at once, looking to Kyle, too, for an explanation. He patted her arm. â€Å"Don't be afraid. You won't be hurt. I promised.† I could barely hear her answering whisper. â€Å"But I like it here. I want to stay.† Her words brought a thick lump to my throat. â€Å"I know, Sunny. I know.† Kyle put his hand on the back of her head and, in a gesture so tender it made my eyes smart, held her face against his chest. Jeb cleared his throat, and Sunny started and cringed. It was easy to imagine the frayed state her nerves must be in. Souls were not designed to handle violence and terror. I remembered long ago when Jared had interrogated me; he'd asked if I was like other souls. I was not, nor was the other soul they'd dealt with, my Seeker. Sunny, however, seemed to embody the essence of my gentle, timid species; we were powerful only in great numbers. â€Å"Sorry, Sunny,† Jeb said. â€Å"Didn't mean to scare you, there. Maybe we ought to get out of here, though.† His eyes swept around the cave, where a few people lingered by the exits, gawking at us. He stared hard at Reid and Lucina, and they ducked down the corridor toward the kitchen. â€Å"Probably ought to git along to Doc,† Jeb continued with a sigh, giving the frightened little woman a wistful glance. I guessed he was sad to be missing out on new stories. â€Å"Right,† Kyle said. He kept his arm firmly around Sunny's tiny waist and pulled her with him toward the southern tunnel. I followed right behind, towing the others who still adhered to me. Jeb paused, and we all stopped with him. He jabbed the butt of his gun into Jamie's hip. â€Å"Ain't you got school, kid?† â€Å"Aw, Uncle Jeb, please? Please? I don't want to miss -â€Å" â€Å"Get your behind to class.† Jamie turned his hurt eyes on me, but Jeb was absolutely right. This was nothing I wanted Jamie to see. I shook my head at him. â€Å"Could you get Trudy on your way?† I asked. â€Å"Doc needs her.† Jamie's shoulders slumped, and he pulled his hand out of mine. Jared's slid down from my wrist to take its place. â€Å"I miss everything,† Jamie moaned as he turned back the other way. â€Å"Thanks, Jeb,† I whispered when Jamie was out of hearing. â€Å"Yep.† The long tunnel seemed blacker than before because I could feel the fear radiating from the woman ahead of me. â€Å"It's okay,† Kyle murmured to her. â€Å"There's nothing that's going to hurt you, and I'm here.† I wondered who this strange man was, the one who had come back in Kyle's place. Had they checked his eyes? I couldn't believe he'd carried all this gentleness around inside his big angry body. It must have been having Jodi back, being so close to what he wanted. Even knowing that this was his Jodi's body, I was surprised that he could expend so much kindness for the soul inside it. I would have thought such compassion was beyond him. â€Å"How's the Healer?† Jared asked me. â€Å"She woke up, just before I came to find you,† I said. I heard more than one sigh of relief in the darkness. â€Å"She's disoriented, though, and very frightened,† I warned them all. â€Å"She can't remember her name. Doc's working with her. She's going to be even more scared when she sees all of you. Try to be quiet and move slowly, okay?† â€Å"Yes, yes,† the voices whispered in the darkness. â€Å"And, Jeb, do you think you could lose the gun? She's a little afraid of humans still.† â€Å"Uh-okay,† Jeb answered. â€Å"Afraid of humans?† Kyle murmured. â€Å"We're the bad guys,† Ian reminded him, squeezing my hand. I squeezed it back, glad for the warmth of his touch, the pressure of his fingers. How much longer would I have the feeling of a hand warm around mine? When was the last time I would walk down this tunnel? Was it this time? No. Not yet, Mel whispered. I was suddenly trembling. Ian's hand tightened again, and so did Jared's. We walked in silence for a few moments. â€Å"Kyle?† Sunny's timid voice asked. â€Å"Yes?† â€Å"I don't want to go back to the Bears.† â€Å"You don't have to. You can go somewhere else.† â€Å"But I can't stay here?† â€Å"No. I'm sorry, Sunny.† There was a little hitch in her breathing. I was glad it was dark. No one could see the tears that started rolling down my face. I had no free hand to wipe them away, so I let them fall onto my shirt. We finally reached the end of the tunnel. The sunlight streamed from the mouth of the hospital, reflecting off the dust motes dancing in the air. I could hear Doc murmuring inside. â€Å"That's very good,† he was saying. â€Å"Keep thinking of details. You know your old address-your name can't be far behind, eh? How does this feel? Not tender?† â€Å"Careful,† I whispered. Kyle paused at the edge of the arch, Sunny still clinging to his side, and motioned for me to go first. I took a deep breath and walked slowly into Doc's place. I announced my presence in a low, even voice. â€Å"Hello.† The Healer's host started and gasped out a little shriek. â€Å"Just me again,† I said reassuringly. â€Å"It's Wanda,† Doc reminded her. The woman was sitting up now, and Doc was sitting beside her with his hand on her arm. â€Å"That's the soul,† the woman whispered anxiously to Doc. â€Å"Yes, but she's a friend.† The woman eyed me doubtfully. â€Å"Doc? You've got a few more visitors. Is that okay?† Doc looked at the woman. â€Å"These are all friends, all right? More of the humans who live here with me. None of them would ever dream of hurting you. Can they come in?† The woman hesitated, then nodded cautiously. â€Å"Okay,† she whispered. â€Å"This is Ian,† I said, motioning him forward. â€Å"And Jared, and Jeb.† One by one, they walked into the room and stood beside me. â€Å"And this is Kyle and†¦ uh, Sunny.† Doc's eyes bugged wide as Kyle, Sunny attached to his side, entered the room. â€Å"Are there any more?† the woman whispered. Doc cleared his throat, trying to compose himself. â€Å"Yes. There are a lot of people who live here. All†¦ well, mostly humans,† he added, staring at Sunny. â€Å"Trudy is on her way,† I told Doc. â€Å"Maybe Trudy could†¦Ã¢â‚¬  I glanced at Sunny and Kyle. â€Å"†¦ find a room for†¦ her to rest in?† Doc nodded, still wide-eyed. â€Å"That might be a good idea.† â€Å"Who's Trudy?† the woman whispered. â€Å"She's very nice. She'll take care of you.† â€Å"Is she human, or is she like that one?† She nodded toward me. â€Å"She's human.† This seemed to ease the woman's mind. â€Å"Oh,† Sunny gasped behind me. I turned to see her staring at the cryotanks that held the Healers. They were standing in the middle of Doc's desk, the lights on top glowing muted red. On the floor in front of the desk, the seven remaining empty tanks were piled in an untidy heap. Tears sprang to Sunny's eyes again, and she buried her face against Kyle's chest. â€Å"I don't want to go! I want to stay with you,† she moaned to the big man she seemed to trust so completely. â€Å"I know, Sunny. I'm sorry.† Sunny broke down into sobs. I blinked fast, trying to keep the tears from my own eyes. I crossed the small space to where Sunny stood, and stroked her springy black hair. â€Å"I need to talk to her for a minute, Kyle,† I murmured. He nodded, his face troubled, and pulled the clinging girl from his side. â€Å"No, no,† she begged. â€Å"It's okay,† I promised. â€Å"He's not going anywhere. I just want to ask you a few questions.† Kyle turned her to face me, and her arms locked around me. I pulled her to the far corner of the room, as far from the nameless woman as I could get. I didn't want our conversation to confuse or frighten the Healer's host any more than she already was. Kyle followed, never more than a few inches away. We sat on the floor, facing the wall. â€Å"Jeez,† Kyle murmured. â€Å"I didn't think it would be like this. This really sucks.† â€Å"How did you find her? And catch her?† I asked. The sobbing girl didn't react as I questioned him; she just kept crying on my shoulder. â€Å"What happened? Why is she like this?† â€Å"Well, I thought she might be in Las Vegas. I went there first, before I went on to Portland. See, Jodi was really close to her mother, and that's where Doris lived. I thought, seeing how you were about Jared and the kid, that maybe she would go there, even when she wasn't Jodi. And I was right. They were all there at the same old house, Doris ‘s house: Doris, and her husband, Warren-they had other names, but I didn't hear them clearly-and Sunny. I watched them all day, until it was nighttime. Sunny was in Jodi's old room, alone. I snuck in after they'd all been asleep for hours. I yanked Sunny up, threw her over my shoulder, and jumped out the window. I thought she was going to start screaming, so I was really booking it back to the jeep. Then I was afraid because she didn't start screaming. She was just so quiet! I was afraid she had†¦ you know. Like that guy we caught once.† I winced-I had a more recent memory. â€Å"So I pulled her off my shoulder, and she was alive, just staring up at me, all wide-eyed. Still not screaming. I carried her back to the jeep. I'd been planning to tie her up, but†¦ she didn't look that upset. She wasn't trying to get away, at least. So I just buckled her in and started driving. â€Å"She just stared at me for a long time, and then finally she said, You're Kyle,' and I said, Yeah, who are you?' and she told me her name. What is it again?† â€Å"Sunlight Passing Through the Ice,† Sunny whispered brokenly. â€Å"I like Sunny, though. It's nice.† â€Å"Anyway,† Kyle went on after clearing his throat. â€Å"She didn't mind talking to me at all. She wasn't afraid like I'd thought she'd be. So we talked.† He was quiet for a moment. â€Å"She was happy to see me.† â€Å"I used to dream about him all the time,† Sunny whispered to me. â€Å"Every night. I kept hoping the Seekers would find him; I missed him so much†¦ When I saw him, I thought it was the old dream again.† I swallowed loudly. Kyle reached across me to lay his hand on her cheek. â€Å"She's a good kid, Wanda. Can't we send her someplace really nice?† â€Å"That's what I wanted to ask her about. Where have you lived, Sunny?† I was vaguely aware of the subdued voices of the others, greeting Trudy's arrival. We had our backs to them. I wanted to see what was going on, but I was also glad not to have the distraction. I tried to concentrate on the crying soul. â€Å"Just here and with the Bears. I was there five life terms. But I like it better here. I haven't had even a quarter of a life term here!† â€Å"I know. Believe me, I understand. Is there anywhere else, though, that you've ever wanted to go? The Flowers, maybe? It's nice there; I've been.† â€Å"I don't want to be a plant,† she mumbled into my shoulder. â€Å"The Spiders†¦Ã¢â‚¬  I began, but then let my voice trail off. The Spiders were not the right place for Sunny. â€Å"I'm tired of cold. And I like colors.† â€Å"I know.† I sighed. â€Å"I haven't been a Dolphin, but I hear it's nice there. Color, mobility, family†¦Ã¢â‚¬  â€Å"They're all so far away. By the time I got anywhere, Kyle would be†¦ He'd be†¦Ã¢â‚¬  She hiccuped and then started crying again. â€Å"Don't you have any other choices?† Kyle asked anxiously. â€Å"Aren't there a lot more places out there?† I could hear Trudy talking to the Healer's host, but I tuned out the words. Let the humans take care of their own for the moment. â€Å"Not that the off-world ships are going to,† I told him, shaking my head. â€Å"There are lots of worlds, but only a few, mostly the newer ones, are still open for settling. And I'm sorry, Sunny, but I have to send you far away. The Seekers want to find my friends here, and they'd bring you back if they could, so you could show them the way.† â€Å"I don't even know the way,† she sobbed. My shoulder was drenched with her tears. â€Å"He covered my eyes.† Kyle looked at me as if I could produce some kind of miracle to make this all work out perfectly. Like the medicine I'd provided, some kind of magic. But I knew that I was out of magic, out of happy endings-for the soul half of the equation, at least. I stared back hopelessly at Kyle. â€Å"It's just the Bears, the Flowers, and the Dolphins,† I told him. â€Å"I won't send her to the Fire Planet.† The small woman shuddered at the name. â€Å"Don't worry, Sunny. You'll like the Dolphins. They'll be nice. Of course they'll be nice.† She sobbed harder. I sighed and moved on. â€Å"Sunny, I need to ask you about Jodi.† Kyle stiffened beside me. â€Å"What about her?† Sunny mumbled. â€Å"Is she†¦ is she in there with you? Can you hear her?† Sunny sniffed and looked up at me. â€Å"I don't understand what you mean.† â€Å"Does she ever talk to you? Are you ever aware of her thoughts?† â€Å"My†¦ body's? Her thoughts? She doesn't have any. I'm here now.† I nodded slowly. â€Å"Is that bad?† Kyle whispered. â€Å"I don't know enough about it to tell. It's probably not good, though.† Kyle's eyes tightened. â€Å"How long have you been here, Sunny?† She frowned, thinking. â€Å"How long is it, Kyle? Five years? Six? You disappeared before I came home.† â€Å"Six,† he said. â€Å"And how old are you?† I asked her. â€Å"I'm twenty-seven.† That surprised me-she was such a little thing, so young looking. I couldn't believe she was six years older than Melanie. â€Å"Why does that matter?† Kyle asked. â€Å"I'm not sure. It just seems like the more time someone spent as a human before they became a soul, the better chance they might have at†¦ making a recovery. The greater the percentage of their life they spent human, the more memories they have, the more connections, the more years being called by the right name†¦ I don't know.† â€Å"Is twenty-one years enough?† he asked, his voice desperate. â€Å"I guess we'll find out.† â€Å"It's not fair!† Sunny wailed. â€Å"Why do you get to stay? Why can't I stay, if you can?† I had to swallow hard. â€Å"That wouldn't be fair, would it? But I don't get to stay, Sunny. I have to go, too. And soon. Maybe we'll leave together.† Perhaps she'd be happier if she thought I was going to the Dolphins with her. By the time she knew otherwise, Sunny would have a different host with different emotions and no tie to this human beside me. Maybe. Anyway, it would be too late. â€Å"I have to go, Sunny, just like you. I have to give my body back, too.† And then, flat and hard from right behind us, Ian's voice broke the quiet like the crack of a whip. â€Å"What?†

Trusts Essay Example | Topics and Well Written Essays - 750 words

Trusts - Essay Example There are a number of benefits where trust is concerned. For instance, specific terms can be made hence controlling who or when distributions can be made (Ramjohn, 8). Agatha was a renowned business woman in London who was believed to be without parents and grew up in the streets. She had a fleet of public transit buses, 20 business stores, 5 clothing lines, and 30 restaurants among others. As fate would have it, she was diagnosed with cervical cancer final stages. Like any other person would do, she knew that she had to leave a responsible person to manage the assets. Her firstborn son was business oriented. Her youngest daughter was barely 16 years old. In her trust therefore, she let his son benefit from the business stores and the public transit buses only when he would marry and have at least one child. The rest of the property was a trust for her daughter Eva, after completing her master’s level of education so that she would be at a better position to manage. This infor mation was taken with great amazement by her children as none of them had any idea in the first place how much their mother had left for them. She had not shown any signs that she was leaving anything behind for them as they knew that she owned nothing much. Meanwhile, the family lawyer was left in charge of all property. A trust that is properly structured can protect an asset the creditors of the beneficiary or beneficiaries who are not at a position to wisely manage their money. A trust can also be allowed to change from a public record and become private (Watt & Todd, 20). Robert was brought up from a very rich background. However, due to peer influence and the fact that his parents never denied him anything, he turned out to be an arrogant man and a drunk. Unfortunately, his parents were involved in a road accident and were pronounced dead at the arrival of the hospital. As the only child, he was placed on a trust for the family business, a top cream 5 star hotel, only when he would stop taking alcohol and own up. When Robert learnt about the trust, he was taken aback. He never would have thought that his parents would ever make him a beneficiary for anything due to his irresponsible behavior. It took him a few days and Robert sought ways of becoming sober. The board of the hotel was therefore placed in charge until then (Watt & Todd, 45). Types of trusts Marital Trust- this is whereby the beneficiary is the surviving spouse. Adam, a mechanical engineer working for Ford Motors Company, has been overly ill. At the time of his date, he made a trust for his wife as a beneficiary of all his businesses which was approximated to be about a $2,000,000. This was done by Adam without his wife’s knowledge with his reason being that she may not carry his wishes to terms. He made his wife the beneficiary so that she would be at a position to educate their two children, Paul and Eva. Adam knew his wife too well and there was no other kin he had in mind to carry such obligations rather than his wife. Adam had not given his wife reason to believe that he would place a trust on for her. At first, his wife thought it was a big joke the minute she learnt about the figure placed in her trust. That is the time that she realized how much her husband believed in her. Charitable lead trust- This kind of trust allows some benefits or assets to go to charity and what remains can go to the beneficiaries (Clements & Ademola, 121). Thomas is a person who has worked at a number of hospitals. The last years of his living, he worked for Penzance hospital. He has several houses in St Ives and Penzance. In his will, Thomas decided to place a trust for charity in the Cornwall County. The charity was to

'Visibility is a trap' Essay Example | Topics and Well Written Essays - 1250 words

'Visibility is a trap' - Essay Example Foucault’s work and contribution extend to the social domain as well as philosophy. His philosophical work is being expressed with context to the history and the changes as they take place in parallel and with time. For example the most important factor and understanding in his study is that of the most prevailing factor in form of the urban drive and urban migration. As a result of the urban drive, quite a few patterns have changed and the outlook has changed in a certain definite way in contrast to what it was in past. The visibility being a trap concept is one similar phenomena being derived from the same urban ambiance and its co relation has been drawn in the same pattern. Urban society and the digital element: Modern urban societies are characterized by presence of digital dominance, with everything being handled by the computers and digital devices, apart from their servicing features; they also provide the functions of monitoring and surveillance in certain specific way. For example all the metropolitans have established cameras and monitoring systems, this is also true in the case of highways, buildings and the official work places, where each action is being monitored in a closed and disclosed both ways (Ingersoll 2008, 186). Origin of the concept of visibility: The term can be loosely coined with observation, monitoring and surveillance and its routes stretch back to the last decade of 18th century when the word Panopticon (Dalton & Evans 2004 ,67) was first used for the purpose of watching over the prisoners to notice their activities from a common and panoramic view point enabling for clear observation against their any objective moves that would create any disturbance and turbulence. Characteristic traits of modern urban environments: A modern urban society is characterized by observation of individuals in their working environment. The roles are defined in such a manner that each team and its member works in a tier and hierarchy (Chow 2012, 47) in strict scrutiny and observation. This observation and direct exposure has been termed as a trap by Foucault in his assessment and the quite famous quote. Various proponents of the field from research on social studies and sciences have tried to investigate the aspect of the correlation and affectivity and relevance to the society in certain specific way and each of them has found some material and substance in this regard which would lead to the assumption that urban societies depict more relevance to this concept than any other mode of social outfit. Two common schools of thoughts prevail from the overall discussion, each presenting their views and stressing for the statement at hand and observing and presenting it i n different manners and checking its relation to the various variables of the society how they would have an impact on the individuals as well as those who are related to the other people in the society in one way or the other (ernst 2012). The need: The possible need driven by the visibility factor can be that of not just the establishment of the order in the society but also making things easier for people in a bigger perspective. It

Economic Development Research Paper Example | Topics and Well Written Essays - 2500 words

Economic Development - Research Paper Example However not every policy makers and academicians have the same opinion regarding the contribution of the organization in the achievement of economic development. Thus this paper aims in studying the relation between the economic development and economic stability of a nation and the contribution of the IMF in achieving so. Meaning of economic development Economic development of a country means the process of increasing the per capita income as well as per capita output of a nation accompanied by the increase in the overall productivity and improvements in the techniques of production that will ultimately result in the increase in the well being of the overall society. There is considerable difference between economic growth and economic development of a nation though sometimes they are used synonymously. Growth of the economy of a country must precede as well as prompt the economic development of a particular nation. Therefore it can be said that economic growth accompanied by the st ructural transformation of a nation results in the economic development of the overall nation. Thus for the overall economic development of a nation, growth of the country’s economy is the necessary condition and the structural transformation forms the condition of sufficiency. ... These factors in simple words differentiate growth of an economy from the overall development of the same. Therefore for a proper definition of economic development it can be said that the structural, institutional and the qualitative changes that are needed in an society for expanding the capability and the potential of the same in the proper utilization of the scare economic resources of the country is reflected in the economic development of the country. The structural transformation if an economy imply the overall growth of the Gross Domestic Product of an economy contributed by the productive increase of the primary , the secondary and the tertiary sector of the economy and the relative contribution of each sector in the country’s total GDP. Moreover the degree of openness of an economy and the country’s dependence on foreign trade also encompasses the economic structure of the country. Therefore for development of an economy there is the requirement of a positive change in each of these variables with a long term impact on the economy that is fundamental. These changes in the structure of the economy is in need of changing, more specifically improving the poverty level of the country for the achievement of economic development. In case of economic development the increase in the economic well being of an individual as well as the society as a whole gets reflected in the changes in the living conditions of the society people with improved nutrition, improved health, improved housing facilities along with betterment in the education structure of the society that will impact on an overall upliftment of the society with flavors of metropolis.

The impact of Oil price changes on the Gulf Council Countries (GCC) Dissertation

The impact of Oil price changes on the Gulf Council Countries (GCC) stock markets - Dissertation Example The author has rightly presented that energy is one of the most important factors of global economy. A country, which has enough sources of energy, can be one of the richest countries of the world. At present oil is the primary and most used sources of energy in world. Gulf countries are the major sources of oil, so their economy is one of the strongest in the world. The changes of the world economy majorly depend on the changes of oil prices. When the oil price increases, then the manufacturers around the world has to incur more cost in the manufacturing process. The cost of transportation also increases. Because of the increment in the operating cost, the profit of the company decreases. A country’s economy mostly depends on the performance of the companies. When the performance of the company decreases that is the profit of the company decreases, then the economy of the country also get affected. The foreign investors also feel less attracted for the economy of the oil impo rting country. The investors feel that if they invest that amount of money elsewhere then they can generate more return as the efficiency of the oil importing countries have been decreased due to the oil price hike. However, it is also a fact that the present era is the era of globalization. In this era of globalization, the economy of one country has certain effect to the economy of other country. As the oil price hikes so, the country, which imports oil from some other country, found problem in manufacturing. They have the problem in the manufacturing of the products, which are the need of the oil exporting countries. (Aliyu, pp. 8-9). The product price will also be high. The inflation increases and the price of the goods and services increases. The value of the currency comes down for the oil importing countries. For the oil exporting countries the price of goods, which they have to import from any other country increases. Though they make huge profit by exporting oil to other co untries, they also have to pay more than the normal for the goods they import from the other countries. The oil price hike does not only increase inflation, but also it affects other macro economical factors like gross domestic product, unemployment rate of the country. As the productivity of the companies decrease due to the hike of oil prices, the gross domestic product of the country also decreases (OECD, pp.5-6). As the productivity of the companies decreases, the unemployment rate also increases. If the productivity of the company decreases and the unemployment rate increases, the economy would suffer huge blow. The capital inflow in the market would decrease. The stock market of the countries would have less capital flow and the market indices will be down, as it was in the case of the global recession of 2007-2010. In the era of globalization, when the stock market of one country depends on the performance of the performance of the stock market of some other country, then the stock market of the richest countries even get affected. This happens in case of the gulf Council Countries also. The gulf council countries are consisting of Qatar, Baharin, United Arab Emirates, Saudi Arabia, Oman and Kuwait. All are the countries from Middle East. The countries of the Middle East are one of the largest oil producing countries (International Monetary Fund, â€Å"The Impact of Higher Oil Prices on the Global Economy†). Though they get benefit from the price hike of oil, their stock market also get affect from the events. Objective of the Project The objective of the study is to examine the effect on the

The cinema of Hong Kong Essay Example | Topics and Well Written Essays - 2250 words

The cinema of Hong Kong - Essay Example They are able to share the costs and expenses, as well as able to gain large market coverage in Mainland China The contents of a film have mixture of elements from the Hollywood and elements from traditional Chinese drama and art, particularly a penchant for stylization and a disregard for Western standards of realism (Wikipedia, 2008). Successfully surviving and competing in the industry since about fifty years, Shaw Brothers is one of the most famous production companies in Hong Kong having more than 80 films to their credit. Shaw Brothers (HK) Ltd. is the biggest movie production company of Hong Kong movies. The company focuses on investment holding and investments in media and entertainment industries. Activities mainly consist of distributing films and the provision of filming facilities and services. Sir Run Run Shaw, Chairman of Shaw Brothers (Hong Kong) Ltd., has said "In the film industry, one walks a tightrope, with all its thrills, satisfactions and dangers. That is perhaps why the business of making movies has given me the pleasure, the excitement and the fulfilment which I have always craved" (Sir Run Run Shaw, Movie/TV Marketing, Eighth issue, 1977). Sir Run Run Shaw started Shaw Studios with his vision to produce quality Chinese movies in Hong Kong. This information was found in the company website of Singapore (www.shaw.sg). Section Two - Informal Learning - 500 words An important approach to managing the creation and exchange of tacit knowledge is the creation of a shared workspace, or environment, for the elicitation and sharing of knowledge (Smith, 2001). I shared the space with Mr. Wong and his secretary Miranda. By sharing the space I was provided with a chance to undertake knowledge creation. According to Nonaka, there are two dimensions to tacit knowledge. The first is the technical dimension, which encompasses the kind of informal personal skills often referred to as "know-how." The second dimension is cognitive. The cognitive dimension consists of beliefs, ideals, values, and mental models, which are often taken for granted (Nonaka and Konno, 1998, p. 42). But in my placement case I not only focused at the technical dimension of learning but also gave importance to the cognitive aspect. Section Three Placement Analysis: As the production assistant of Mr. Lawrence Wong, my general duties were to assist in some projects he was working on. My work involved assisting Mr. Wong in different stages of film and movie production, from early preparations to finalizing the film. I participated I each step with him from the negotiation of the contract to the final step of shooting and editing the films. My learning process at Shaw Brothers was undertaken according to the theory Y assumptions being presented by McGregor. According to these assumptions: "The expenditure of physical effort and mental effort in work is as natural as play or rest". I found it as entertaining and pleasant to gain knowledge at Shaw Brothers as I could have at any other leisure activity. "External control and the threat of punishment are not the only means for producing effort toward organisational

Usefulness of Kants example of the promise in Contemporary Society Essay

Usefulness of Kants example of the promise in Contemporary Society - Essay Example This is the bases on which Immanuel Kant lays his theory of categorical imperative, which argues that all the people need to put into consideration that a person has the understanding of what it means to say â€Å"I must† as a promise. Through this theory, people are able to make proper distinctions between the different things, which happen in the world because of their understanding of their responsibilities towards each other. Kant argues that the categorical imperative requires a person to know their specific duties in a situation and follow them to accomplish their promises they made. In this respect, he exemplifies all the demands of making promises, which require the person who give them to bear all the responsibilities of fulfilling them according to what they said. In using the categorical imperative, Kant explains how a person can promise to fulfil a promise, which they know they will not fulfil because the basic maxim of a promise is that everyone who promises has to fulfil his or her duty. Arguing like this, it explains why people will not predict that a person is lying to them in making a promise they are not committed to fulfil but which other people think they will honour. This philosophy of Kant was relevant in the past and remains relevant in the contemporary world where people have different engagement to assure others that they will fulfil something and end up not doing it. According to Kant, the issues people have in their minds and which they do normally, form an important part of their explanations to different other things because they get some experience in them. Through these experiences of the mind, individuals form special expectations, which are the outcomes of different things they do in their lives and which other people exploit for their good or for their bad. In this respect, people are caught up in ethical issues, which require them to determine the various things according to the expectations of the society, deviation from which causes a person to be rendered immoral. The things that a person is expected to do in specific situation can be his or her duty and he or she is bound to fulfil it within the stipulated time according to the predetermined social requirement. According to some critics of the theory, there is no clear definition of whether the duty to keep a promise in a situation will be categorized as an ethical, in which a person can do it because they are convinced that it is the best thing to do or legal, where he or she fulfil the promises they have made in fear of the outcome of failure (Byrd and Hruschka, 2006, p49-50). According to Kant, a person bears a duty to talk the truth at the time of making a promise to other people and failure to fulfil them pre-exposes them to lying, which is unethical. This means that according to him, talking the truth in the context of making a promise is ethical and on the other hand, lying in the same context makes a person unethical. He argues that lying violates the duty one h as on himself or herself and therefore, ethical and can only be termed legal if it violates the right of another person who is affected by the lying of the people. For this reason, people who violate the duty of keeping a promise are termed unethical and lacking in moral values, which are unspoken rules that a person holds on himself or herself. Kant discredits lying as a legal duty arguing that all the people have their freedom to say whatever they can say regardless of the different implications they have on the other people in the

Metal Suppliers Essay Example | Topics and Well Written Essays - 750 words

Metal Suppliers - Essay Example As the study outlines when Metal Suppliers offered this deal to Shanghai Steel, and Shanghai Steel accepted the offer this made a contract, and the contract was made verbally before was written. There was a mutual agreement made between a representative of Metal Suppliers, and Shanghai Steel. The mutual agreement was made prior to the written agreement being made, and signed. From this paper it is clear that the consideration of the contract is missing from this contract. The legal purpose of a contract is to make the promise are responsible to the receiver. If the person, our company making the promise does not honor the promise to the receiver, the receiver might be entitled to damages caused by the person who made the promise nine keeping the promise. So, for all purposes in signing the contracts, and having all negotiations that forth in the contract the legal purposes of a contract have been fulfilled. There is belief that a competent member from Metal Suppliers, and Shanghai Steel have signed the contract. The parties would not know up front weather, or not the person signing the contract was a competent member of society, and able to sign the contract. However, it is believed that a competent member from each company signed the contract. The contract takes legal form. The way the contract is written will make it bind, and if there is a breach in th e contract the other party can legally enforce the contract. Metal Suppliers agrees to supply scrap metal to Shanghai Steel in the amount of $7,500,000 USD. The buyer, Shanghai Steel agrees to pay Metal Suppliers in the amount of $7,500,000 USD. Shanghai Steel agrees to pay Metal Suppliers for the shipment of scrap metal prior to the scrap metal being loaded on the ship to be shipped to Shanghai, China. The due date for the $7,500,000 was removed from the contract. In taking out the due date for the $7,500,000 it will make the contract effect if, because Shanghai Steel can procrastinate about giving Metal Suppliers the money.  

Pro Abortion Essay Example for Free

Pro Abortion Essay INTRODUCTION Termination of fetus before death of the child can be defined as Pro-abortion. In the case of Roe Vs Wade, the Supreme Court had given its decision allowing the abortions in the first six months of pregnancy of period. Pro-abortion is a right of the women. The abortion is legalized from January 22, 1973 in all fifty states of Unites States. The Rose Vs Wade is foundation for pro-abortion in United States. The women rights groups and pro-abortion supporters welcomed the decision. But some of the opponents started the pro-life movement demanding abortion restrictions. Before 1973 abortion is not subject to United States constitution law. It was the matter for the individual states. So abortion was illegal if it is made after four months of pregnancy. Due to the efforts of American Medical Association anti-abortion laws have been come into force around 1900. Â  With the familiar case of Roe Vs Wade where a woman challenged the Texas laws, the U.S.Supreme Court made the following conclusions: 1. The abortion law not belongs to state issue and it is subject to Constitution of United States i.e. federal constitutional law. 2. The procurement of abortion was a constitutional right. Previous to the Roe Vs Wade, majority states in the United States of America prohibited the abortion with an exception when the life of women in threat. But the Supreme Court allowed in the case of Roe Vs Wade that woman has constitutional right for the pro abortion of first six of pregnancy. The pro-abortion would be safer and involve less complication. It is noticed that at about 89% abortions performed in the United States during 1995. All such abortions under taken in the early stage only i.e. with in the first 12-13 weeks after the last menstrual period. Since early days, the abortion was illegal and it is recommended only when life of mother is in danger. Later on the legislation developed as woman has constitutional right for the abortion of first six months of pregnancy. Accordingly the Supreme Court also given judgment stating that States could restrict the abortions of last 3 months of pregnancy. Here the last 3 months period is crucial stage, where the life fetus will be developed. REASONS The reasons for pro abortion for the woman may be various such as pregnancy without marriage, having already children, possibility of getting disabled children etc. whatever the reason, it is a legalized right to the woman to have abortion according to her choice and others should not influence on this issue. Sometimes mother’s health would be in danger due to the pregnancy. PRO-ABORTION VS PRO-CHOICE Pro-abortion is linked with pro-choice. Abortion itself indicates it is selection of choice; hence it can be termed as pro-choice. Though anti-abortion still it exists pro-choice. Pro-choice means the women would be in a position to allow or not to allow the child. So pro-choice can be termed as pro-abortion. Pro-abortion or pro-choice both linked with the women rights as it affects her own body. In the early days, the abortion became a crime for many reasons. Until 1800, there were no legislations and women themselves trained and gave training to other women for abortions. There will be no guarantee for the women to get the abortions though Roe Vs Wade gave the clear decision and legalizing the abortion within six months of the pregnancy. Illiterate women may not be able to access the necessary medical assistance. Even women who had access to legal abortion, yet they may face severe infections. Hence pro-abortion is unwanted by women though they desire. STATUS OF UNBORN CHILD DURING PRO-ABORTION Unborn child is not part of the body of mother. The unborn child lives in mother. The pro-abortion is killing of the human being with legal support for the reasons whether valid or invalid. But the unborn child is human. One way it is correct to save the mother’s life, and then it can be accepted. But for other reasons the pro-abortion is not correct. The unborn child is in the mother’s body but it is not part of the mother’s body. Hence the unborn child has separate independent status. The unborn child has right to life and this right should not be infringed by any right except the mother’s life in danger. Since unborn child is not part of the body, it has right to come outside. In case raped women also, the unborn child should not be killed. Killing of child is nothing. It is a punishment to the child for the sins of parent. Instead if birth is given to the child, it can be given for adoption since millions of couples waiting for adoption of babies. Such couples are bothered about the health of babies and nothing else. Hence pro-abortion should not be allowed or legalized for raped victims. Due to the following reasons the pro-abortion is not allowed in the rape cases. 1. It will be capital punishment to the unborn child who is innocent. 2. Allowing such abortion for other’s crime (i.e. father) 3. The right of life of the unborn child is infringed. 4. Rape is one wrong and giving punishment to the child is another wrong. PRO-LIFE SUPPORTERS VS PRO-LIFE ADVOCATES Though the Supreme Court given its decision that pro-abortion is legal, yet the American people believe that pro-abortion is wrong. The pro-abortion supporters argue that the baby is in the mother is not the child and it is not a human. The human can only be identified when they come outside. So it is not killing. They further argue that abortion should be legal at any stage that unborn child is not a human being and did not deserve any legal protection. In the United States the persons have limited rights only. Suppose if any person takes drugs beyond the limit are not acceptable though the drugs disturb her/his own body. Similarly prostitution also. In both the cases, it is their own body, yet they cannot go beyond the limit. Hence in the pregnant women also it is wrong to argue that women only should have complete control on her body with regard to abortion. The inside bay is not part of the women but it is separate identity. So keeping the pro-abortion will be invalid. It is true that women have the right to take own decision about her pregnancy and abortion and at the same time the women did not have any right to kill the child. The Pro-choice supporters argue with respect to the woman’s reproductive rights, which includes right to choose of abortion. Whereas the Pro-life advocates opposes and argue the abortion should not be accepted unless the mother’s life in threat. The pro-abortion groups express that abortion should be legal because the unborn baby is not really human being and hence no legal protection. When there is no legal protection, the unborn person cannot occupy the mother’s body without prior consent. CONCLUSION The era of legalized abortions in the country passed thirty-five years since the issue of Roe Vs Wade decision by Supreme Court. The media created false impression that everybody supported the abortion and finally abortion become a big industry in the United States. The pro-life supporters are encouraging the abortion whereas the Pro-life advocates are advocating with religious matters. The tradition and cultural make the women that their right over child should not be infringed. They thought that it is their own reproductive right about the abortion. Due to the abortion laws, many people in the U.S. are not able to adopt the children, as so many children being killed through abortions. The unexpected pregnancy leads to abortion, which gives the capital punishment to the unborn children. Â  Whether Fetus (unborn baby) has a right to be in the womb of woman? It can be yes as long as woman’s life is not in threat. But it is not right; it is permission to the Fetus to stay in the womb. The abortion is not violation of right. When the woman has a right to choose to have sexual relation with any other person, it is also right of woman to choose what and what cannot remain inside her body. Hence it is purely women’s decision. But fetus is human being as it has complete set of human DNA, however fetus did not have physiological independence. REFERENCE: 1. http://www.allaboutpopularissues.org/pro-abortion.htm 2. http://www.abortionisprolife.com/statistics.htm 3. http://riawibisono.wordpress.com/2007/03/25/abortion-pro-life-or-pro-choice/ 4. http://www.geocities.com/Heartland/Valley/6221/debate.html 5. http://www.friesian.com/abortion.htm 6. http://www.salon.com/mwt/broadsheet/2008/01/18/abortion/ 7. http://encarta.msn.com/encyclopedia_761595572/Roe_v_Wade.html 8. http://www.capitalism.org/faq/abortion.htm 9. http://mindprod.com/politics/abortion.html 10. Author Jay Johansen, http://www.pregnantpause.org/abort/choice-abort.htm 11. Elizabeth Ross, Pro-Choice Editor http://www.bellaonline.com/articles/art49318.asp

Research Plan Essay Example for Free

Research Plan Essay Background of the Study Solid waste management is increasingly seen as a major issue in the country due to high rates of urbanization and increasing per capita solid waste generation with greater affluence (Petnamsin, et al., 2000). A major component of solid waste is resin based plastic. Plastics posses many properties such as water resistance and long life, that makes them perfect candidates for packaging. Unfortunately, the properties that make this product suitable for packaging also are the major cause of the environmental problems related to packaging. Given the wide use of plastics, the magnitude of the environmental problem is large and long terms. The choices for dealing with this waste are limited as incineration of plastic polymers invariably results in the generation of toxic emissions (Srorith, et al., 2000). The only visible solution is to bury the material in landfills. However, this approach is also limited because of the resistant nature of plastic to biological degradation. Jackfruit Artocarpus heterophyllus Lam. is a popular fruit-crop that is widely grown in tropical areas. Often, its seeds are discarded because of the preferred well-flavored yellow sweet bulb for consumption. The seeds have high carbohydrate and protein content, hence, an abundant source of starch (Kurian, 2010). Starch is identified as a key natural product for the production of biodegradable plastic (Pranamuda, et al., 2006). Based on the above information, the researchers decided to do research work on starch-based biodegradable plastic from jackfruit seeds. Henceforth, there is a need to establish the additive property of starch from jackfruit seeds as scientific basis for its use in the production of biodegradable plastic. Objectives of the Study The study will aim to find out if jackfruit Artocarpus heterophyllus Lam.  seeds can be a main component in the production of biodegradable plastic. Specifically, the study will 1. determine the efficacy of starch from jackfruit A.heterophyllus Lam. seeds at varying concentrations as additives in the production of biodegradable plastic. 2. compare the mechanical properties between the produced biodegradable plastic from starch of jackfruit A.heterophyllus Lam. seeds, and commercially prepared plastic, polyethylene in terms of tensile strength, flammability, soil biodegradability and air test. 3. compare the effects of acids and bases and organic solvents between produced biodegradable plastic from starch of jackfruit seeds and commercially prepared plastic, polyethylene. Hypotheses of the Study The following hypotheses will be put forward: 1. There is no significant difference in the efficacy of starch from jackfruit seeds at varying concentrations in the production of biodegradable plastic. 2. There is no significant difference on the mechanical properties between the produced biodegradable plastic from starch ofjackfruit seeds and commercially prepared plastic, polyethylene in terms of tensile strength, flammability, soil biodegradability and air test. 3. There is no significant difference on the effects of acids and bases and organic solvents between produced biodegradable plastic from starch of jackfruit seeds and commercially prepared plastic polyethylene. Significance of the Study The results of the study would be beneficial and helpful to the manufacturing plastic industries because it would relieve negative effects of overproducing plastics. By changing its raw materials and components, commercial plastic may be improved so that it would become biodegradable while retaining its good quality. Moreover,this component from starch of jackfruit seeds would help in the natural decomposition of plastic raw materials. Thus, a convenient way of minimizing waste management problem in the country, more so, the high demand for plastics would give the world the hazard of garbage problem, therefore, utilizing starch from jackfruit seeds as component in the production of biodegradable plastics would be the relative answer. Scope and Limitations of the Study The study will focus only on the starch-based biodegradable plastic from jackfruitA.heterophyllus Lam. seeds. It will be conducted at the Physics/Chemistry Laboratory of Antique National School, San Jose de Buenavista, Antique from July 15, 2011 to September 30, 2011. The variables to be evaluated will be the effect of starch from jackfruit seeds at varying concentrations for the production of biodegradable plastic; the mechanical properties between the produced biodegradable plastic from starch of jackfruit seeds and commercially prepared plastic, polyethylene in terms of tensile strength, flammability, soil biodegradability and air test;the effects of acids and bases and organic solvents between the produced biodegradable plastic from the starch of jackfruit seeds and commercially prepared plastic, polyethylene. Analysis of Variance (ANOVA) and Duncan Multiple Range Test (DMRT) will be used as statistical tools to identify the significant differences among treatment means and their interactions at 0.01 and 0.05 levels of significance, respectively. Definition of Terms Biodegradable.A substance or property of the produce plastic in the study that can be broken down into simpler substances by the activities of living organisms for decomposition.  Plastic. An end product obtained mainly as a result of the study using starch from jackfruit seeds as main component mixing with other components for biodegradable formation. Starch. A complex carbohydrate extracted from jackfruit seeds and used in the study for the production of biodegradable plastic. Polyvinyl Alcohol. An odorless, colorless, tasteless, thermoplastic synthetic resin used in the study that is soluble in water and insoluble in common organic solvents.  Glycerol. A simplest trihydric and commonly called glycerin in commercial  form that is used in the study for the production of biodegradable plastic. CHAPTER 2 REVIEW OF RELATED LITERATURE After cutting talahib pulps into very small pieces, they were combined with different chemicals such as polyvinyl alcohol, sodium hydroxide in aqueous solution, glue, and glycerol to produce biodegradable plastics with different amounts of talahib pulp. (Valdez, 2009). A study determined the effectiveness of cassava starch as component of biodegradable plastic. Results confirmed that cassava starch is ideal as tests proved its worth (Romero, 2007).  It was known that starch-based packaging materials are produced from extrusion or compression technology and have been developed as a substitute for polystyrene in producing loose-filters and other expanded items. The type of starch and synthetic polymer as well as their relative proportions in the blends may influence the properties of the resulting plastics (Sriroth and Sangseethong, 2003). Some physicochemical and rheological properties of jackfruit seed flour and starch, isolated from the flour were investigated. The flour had good capacities for water absorption and oil absorption. Flour from jackfruit seed was prepared by dry milling. It is high in protein and carbohydrate contents. The flour has good water and oil absorption abilities (Tulyathan, 2002). The range of possible applications for starch plastics is restricted by their sensitivity tomoisture and water contact and high water vapour permeability. The biodegradability of starch plastics largely depends on the biodegradability of the copolymer. High copolymer content can adversely affect biodegradability due to the complex interaction of starch and polyester at the molecular level (DegliInnocentiBastioli, 2002). Starch is unique among carbohydrates because it occurs naturally as discrete granules. This is because the short branched amylopectin chains are able to form helical structures whichcrystallize. Starch granules exhibit  hydrophilic properties and strong inter-molecular association via hydrogen bonding due to the hydroxyl groups on the granule surface (Daniel et al., 2000). Jackfruit Artocarpus heterophyllus Lam. is a popular fruit-crop that is widely grown in the Philippines and other tropical areas. The ripe fruit contains well-flavored yellow sweet bulbs which are consumed fresh or processed into canned products and seeds embedded in the bulb. Seeds make up around 10-15% of the total fruit weight and have high carbohydrate and protein content and are normally discarded or steamed and eaten as a snack or used in some local dishes. As fresh seeds cannot be kept for a long time, using them as source of starch is advisable (Bobbio et al 1978). Based on the above review of related literature, there is a need to conduct a study on starch-based biodegradable plastic from jackfruit Artocarpus heterophyllus Lam. seeds and because in all studies, nothing has been mentioned about jackfruit seeds as component of biodegradable plastics. CHAPTER 3 MATERIALS AND METHODS The flow of processes on starch-based biodegradable plastic from jackfruit Artocarpus heterophyllus Lam. seeds is shown in Figure 1. Collection and Preparation of Research Materials, Tools and Equipment The researchers will collect three (3) kilograms of jackfruit seeds from the source for two (2) days before the conduct of the study. These will be brought to the Physics/Chemistry Laboratory of Antique National School, San Jose de Buenavista, Antique. Technically grade ethanol, hydrochloric acid, acetic acid and sodium hydroxide, ammonia, distilled water, chlorine, polyvinyl alcohol, epoxydized soy bean oil, and glycerol will be obtained from chemworks, Inc.Jaro, Iloilo City prior to the conduct of the study. The other materials and equipment needed will be mortar and pestle, grinder, beakers, alcohol lamp, rolling pin, aluminum foil, stirring rod, molders, spring balance, double beam balance, tray, plastic cups, graduated cylinder, stopwatch, and hot plate. Research Procedure/ Experimental Design Three (3) kilograms of jackfruit seeds will be rinsed and washed in running water and will be air-dried for twenty-four (24) hours at room temperature. After air-drying, the seeds will be peeled manually. Then the seeds will be cut into smaller pieces and ground using an electric grinder. The ground jackfruit seeds will be added with water following the ratio 1:2, one (1) liter of distilled water to two (2) kilograms of ground jackfruit seeds. The mixtures will be placed inside the beaker for decantation for three (3) hours. After decantation, the supernatant will be discarded and the settling material will be collected and placed in an evaporating dish for the starch sediments to settle. This will be sun-dried for five (5) hours to let the water evaporate completely. After the evaporation process, the collected starch sediments will be ground using mortar and pestle until it will turn into powdered form. The produced starch will be weighed and placed in a sterilized container ready for experimentation. Measured amount of the water and jackfruit starch based on different treatments will be mixed and boiled using a hot plate at eighty (80(C) degrees Celsius until it will form into a sticky paste. After removing the starch-water mixture from the hot plate, the rest of the materials will be added such as polyvinyl alcohol, epoxydized soya bean oil, and glycerol. After mixing all the materials, the mixture will be heated again using a hot plate at a temperature of one hundred eighteen to one hundred twenty (118-120(C) degrees Celsius for seven (7) minutes. Then it will pass through a rolling pin and transferred to containers for sun-drying process until the plastic will be formed. The plastic will be cut into strips (3 cm wide by 5 cm long) for mechanical property, effects of acid and base, and organic solvents tests, respectively. The experiment will use five (5) treatments with three (3) replicates each. The duration of the experimental activities will be seventy-eight (78) days that will begin on July 15, 2011 and will end on September 30, 2011. The five (5) treatments that will be used in the study are as follows. Treatment A = 100 grams starch + 100 grams water + 100 grams polyvinyl alcohol + 2.5 grams epoxydized soya bean oil +10 grams glycerin Treatment B = 75 grams starch + 100 grams water + 100 grams polyvinyl alcohol + 2.5 grams epoxydized soya bean oil +10 grams glycerin Treatment C = 50 grams starch + 100 grams water + 100 grams polyvinyl alcohol + 2.5 grams epoxydized soya bean oil +10 grams glycerin Treatment D = 25 grams starch + 100 grams water + 100 grams polyvinyl alcohol + 2.5 grams epoxydized soya bean oil +10 grams glycerin Treatment E – Control – Commercial plastic (polyethylene) Gathering of Data The cut samples of the produced biodegradable plastic will be subjected to the following tests: Flammability Test. The strips of the produced biodegradable plastic and commercial plastic with the same dimensions will be completely burned using alcohol lamp and the burning time will be noted. Soil Biodegradability Test. The plastic strips will be stapled to a piece of cardboard and will be buried in a can of soil. The strips will be unearthed after a week and the final dimension will be recorded. Tensile Strength Test. The plastic strips will be hooked to a spring balance and will be pulled until they will tear apart. The reading of the balance when the plastic strips will break will be recorded. Effects of Strong and Weak Acids and Strong and Weak Bases.The plastic strips will be immersed in concentrated strong/weak acids and strong/weak bases for thirty (30) minutes. Changes in length, width, and appearance will be noted. Organic Solvent Tests. The plastic strips will be immersed in a bottle of  chlorinated water/ethanol. The bottle will be sealed so as to isolate its contents from the external environment. After a week, their final dimensions will be noted.

Activity based costing and problems it could solve

Activity based costing and problems it could solve Activity based costing is a management accounting technique that deals with assigning of the overhead costs in a more logical manner as compared to the traditional approach that deals with only allocating the costs based on the machine hours. This approach is based on assigning the costs first to their related activities and then finally assigning the costs of those activities to the products that only demand these activities. Activity based costing recognizes that the machine setup, special testing, and special engineering all cause a company to consume resources. This is the reason as to why this technique calculates the cost of these resources and then assigns them to the products that demanded the activities (Accounting Coach, 2004). As the environment of the manufacturing firm moves from a manual system to a computer-integrated manufacturing there is the emergence of conventional cost systems that may release report of distorted products. Therefore, activity based costing will save this problem by collecting financial and operational performance by performing the activity of tracing the significant activities of the operation to their final products more effectively. Activity based costing will perform the following activities in cost management; identifying the activity centers, selecting the first cost drivers, and reporting the cost activities. After this there follows the process of implementation that ensures corrects utilization of the technique in cost management (Klener and No, 1997). Activity Based Costing can support the managers in trying to see how to maximize the shareholders value and also improve the general corporate governance. It started its function after bringing in more advantages as compared to the traditional way of accounting. In the traditional way of accounting, it was believed that the high volume customers mean high level of profits. But this is not the case of decision making on activity based costing. ABC model came with a new version which based decision making by managers on identifying the cost pools in an organization and then assigning the cost drivers i.e. services by considering the number of events or transactions that are involved in the process of producing a particular product (Value Based Management.net, 2010) In any particular company, the cost serving a customer can be determined individually basing on the costing activities. This can be done by deducting the product cost and also the cost of serving each customer in order to arrive at the productivity. By doing this one can be able to identify the profitability of each customer and hence position the products and services accordingly. This is a practical application of this type of model when dealing with costs. In addition to that, the ABC model helps to make the employees to understand the various types of costs involved. It also the helps them analyze the cost, value added and non-value added activities and thus enabling them to realize the benefits accrued from the products and services produced (Value Based Management.net, 2010). In cost management and decision making, Activity Based Costing has also an extension known as the Activity Based Management that fully touches all aspects of management costing. This allows the management to examine the non-value-added activities and hence make rational decisions on them. This technique in ABC model relies on the ABC system in specifying where the non-value-added activities exist and hence provide the value and amount of monetary benefits that are associated with their elimination. The other side of the valueà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬added costing is fully dealt with in the full model Activity Based (ABC) Model (Dunn, 2004, p.2). Activity Based Costing has been adopted by many countries in different sectors around the world. Different sectors in the world economies have been modified and hence their cost management techniques simplified by the use of this model. For example, sectors of the economy such as the manufacturing industry, banking industry, retail industry, and even the government have a perfectly implemented ABC model in their management costing. Japan provides a much more experimental case study for our discussion. There was a great impact of the innovations of the cost accounting technique, basically ABC, on the technology trigger (an external impetus that stimulates innovation) between the years 1984-1997. This was particularly applied on both the electronic and automotive sector. In the past it was believed that, the causes of low wage labor and undervalued currencies were the innovative management practices, just-in-time material flow of systems, statistical process control and continuous improvement. There was also the issue of unfair competition and adoption of inappropriate management practices from other companies (Accounting Coach, 2004). As a result of this, there was the emergence of new costing approaches in several manufacturing industries including the automotive industry. This was after the realization that the cost accounting systems used at that time were associated with negative operational and strategic consequences. For example, the Tektronix Company started allocating manufactured overheads to the specific products based on the direct labor. This encouraged the engineers to design products that required less labor to manufacture as compared to the past years. This method provided the engineers with a much cheaper way of making decisions (Turney, 2008, p.3). The elimination of the behavioral distortion that was inherent in the used cost accounting system helped the Tektronix Company to compete. Another sector where the ABC method was implemented and used is the business sector and offering of financial services. With most technologies, the development of the first generation methods encouraged the development of the ABC market. A large number of consulting firms started building up the ABC practices in the late 1980à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s and early 1990à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s with an introduction of the first commercially available ABC software. By the invention of this method, there was an increase in the level of profitability ratio by these consultancy firms. This was because ABC acted as a catalyst for decision making that is affecting the profitability level and was able to reveal sources of the loss that were responsible for the decline of the profitability level (Liu and Pan, 2007). The method helped the consultancy firms to develop new focus on the profitable markets and customers, design products to remove cost, and eliminate the non-value a dded activities. Activity Based Costing is being used by a number of companies in different sectors of the economy. For example, in the healthcare industry activity based costing has provided an easier way of dealing issues regarding the provision of health services and products to its citizens. Most of the hospitals like Al Mowasat Hospital, Armed Force Hospital and King Faisal Hospital have benefited so much from the technique of activity based cost management (ABM) systems (Aird, 1988). This has enabled the hospitals to improve their quality and efficiency in healthcare service provision with consideration of the cost controls and resource management. Another sector that has expressed much utilization of the ABC method in Saudi Arabia is the Oil Industry. The oil industry is faced with a high level of competition associated with higher costs. Therefore to be able to survive in this market, a firm needs to manage cost, quality, and product or service through an effective cost management method. Saudi Arabian Oil Company is one of the of the petroleum companies that has a vast petroleum reserves that is unmatched in any part of the world. For the company to survive in the competitive oil market it uses a number of systems for cost control such as, design for manufacturing, quality management and most importantly activity based costing as one of its core perspectives (Galbraith et al, 1998). Activity Based Costing has provided a new approach in solving cost management problems in many industries in Germany. For example, Market-Trading is a German enterprise that sells mainly high quality and highly furnished products to the retailers, whole sellers and even retailers. This company has implemented the model of Activity Based Costing that tries to allocate the costs to the related final products before releasing them off to the market. Through this method there has been an increased competitive advantage gained by the firm in the market of competition. This is the sector of business trading dealing with provision of goods and services. In the construction industry, there has been experienced more utilization of the ABC method by many firms. For example, the EU Solar Systems Limited brings together a unique team of fields of construction, sales, information technology and engineering. Their main products include distribution of solar panels and related solar products. Due t o the high level of costs incurred in this production process, the EU solar company manages its costs by using a well defined cost accounting system basically the ABC model (Polejewski, 1990, p.4). There are a number of issues managers in an emerging economy face when trying to implement the ABC method in a firm. One of the major issues that surround the ABC method is the difficulty of implementation. What proves difficult is the issue of allocation of property. This is because it requires a lot of effort utility and that the processes are adequately mapped throughout the organization. In the emerging economies where there is inadequate utility effort implementing the ABC model is likely to be more cumbersome. In addition to that, most of the emerging economies lack an appropriate way of approaching the implementation. Rationalizing facilities, identifying the opportunities and then conceptualizing proper solutions are a challenge to these economies due to lack of skilled manpower in the management level (RCG University, 1999). Activity Based Costing makes a lot of sense to companies that produce a varied range of products or services and those that are suffering from inaccurate costing information. For these companies the issue of implementation is not such a big challenge, this is because the effort that is required to successfully implement ABC is worth their resources. The emerging economies mostly lack large companies that offer multiple products, therefore the cost of implementing the ABC model is really a challenge to a manager of that company. Businesses are competing in an ever-changing competitive globe. Therefore companies are supposed to fully implement and apply the ABC system in order to become more productive, efficient and profitable and therefore earn a competitive advantage over other companies. This means that there is need for careful analysis done by managers before shifting into new methods and techniques of decision making. Therefore, an additional investment should be put aside for proper analysis of the different types of cost techniques (Klener and No, 1997). These additional costs are a challenge to the managers of firms in an emerging economy due to limited number of resources. There are many challenges that a manager can face when trying to implement the ABC model in the emerging economies. First there are challenges in trying to design and build a model. This challenge is more rampant in the developing economies due to lack of adequate resources available for a firm to be in a position of implementing the model with less cost burden. Updating and maintaining the model requires an additional investment or cost to the small companies. Gathering and integrating data requires a higher level of skilled personnel that is at a lower level as compared to the stable economies (Galbraith et al, 1998). Finally, reporting and disseminating the integrated data, analyzing it and coming out with relevant decisions son cost management is also another challenge to most firms. ABC model has been implemented over time by many companies that experience rising level of costs. Their main aim is to reduce costs and increase the level of productivity. However, due to some reasons some companies have reported successful implementation while others have reported problems with implementation of the systems or have rejected them. This difference occurs due to a number of varied reasons (Klener and No, 1997). Some companies that report positive feedback on the implementation of the ABC model state that some of their existing tools allow for a much quicker development of such cost management models. This ability comes from the quality of modern tools and the learning curve. This differs greatly through different industries. For those firms that have old-fashioned technology are seen to face much rejection towards implementation of the ABC model (Liu and Pan, 2007). An example of the modern technology that most up-to date firms use when implementing new cost management methods is the ABC software which is a specialized tool for the ABC method. For the ABC technique to have an impact on a companyà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s cost management there is need of allocating time for it to be successfully implemented. Most companies allow a long duration of time for acceptance and understanding because of the associated their long learning curves. This may lead to a higher accumulation of costs as a result of the pooled up costs associated with the implementation of the cost management technique. It is also understood that changes is not something that something that people readily accept. A company will be willing to allow its objectives to grow as their understanding of the cost management technique that had been implemented in that particular organization (Klener and No, 1997). This obviously differs from one company to another thus bringing about a difference in their implementation styles. Implementation of the ABC method into a company system requires that the company to which this system is to be implemented to have the required resources and capacity to be able to accommodate the system. Companies with adequate amount of resources are at a higher probability of accommodating the changes brought about by the new implemented cost management model. This is because the adequate resources can support the additional costs that are required for successful implementation of the model. On the other hand, companies with lower amount of resources or capital base will take a long duration of time to implement the system or they might report failure in the implementation process. This is because; the new system will seem to be an additional cost towards the company which may not be accommodated by many small firms (Liu and Pan, 2007). For the success of a company in implementing the ABC model, there must be the top management perfect involvement. For a company that has top management support provides an opportunity for the success of the implementation of the ABC model. The corporate culture of the top-to-down management in the instigation of the adoption of the management innovations will determine the success of the effective cost management. For example due to the hierarchical nature of the organization and taking into consideration of high proportion of dedicated professionals determines the success of the implementation of the ABC system within the organization (Liu and Pan, 2007). Firms that report success in the implementation of the ABC model means that the model is applicable in their firms. On the other hand, for those that report failure show that the model is not applicable for their cost management systems. For example, firms that have multiple service and product provision are at a higher probability of accepting this model than firms with limited or one line of service and product provision (Dunn, 2004, p.4). Therefore, implementation of the ABC model also goes hand in hand with the applicability of the model in the company. In general, activity based costing method is beneficial to firms that want to increase their profitability level above the normal level and for those that want to manage the product associated costs more effectively. From the essay we have seen how this model has been widely used and accepted by firms in different countries and how it has assisted in proper cost management. However, for the firm to successfully use the model there is need for proper implementation process that assures the company of perfect utility of the technique. For the firms that have successfully implemented the ABC model they enjoy reduced costs, higher profit levels and better management of the product associated costs. Therefore, ABC is seen to be both a cost-increasing factor and a cost-reducing factor. But the benefits that arise from the model are far much higher such that the costs of implementing the model are not felt.