Free Essays on Dwight

Dwight D. Eisenhower, born October 14,1890. The son of David and Ida Stover Eisenhower, from a small town in Abilene Kansas, Dwight’s father tried to make a better life for his family failing at several business opportunities, he settled for a job that paid less than a 100 dollars a month. The Eisenhower’s grew to become a strong and successful family. Making a better way of life for their children. Nurture and nature played their respective roles in shaping Dwight Eisenhower. Physically, he inherited a strong, tough, athletic body and good looks, along with keen intelligence. He inherited a strong competitive streak from his parents, plus a bad temper. Eisenhower’s parents made him study, read the Bible aloud, and do chores. They instilled in him self- control of his emotions and his temper. He excelled in sports in high school, and received an appointment to West Point. Eisenhower was predicted to be an all-American, but twisted his knee during a game and his football career came to an end. This blow ruined his ambition, and almost his career. In his early Army career, he excelled in staff assignments, serving under Generals John Pershing, Douglas MacArthur, and Walter Krueger. After Pearl Harbor, General George Marshall called Eisenhower to Washington on assignment for making plans of attack for war, and later he was sent off to London to take command of American forces in England. This threw him into the middle of the great decision making process of the Allies, at the highest level, dealing daily with Winston Churchill. He proved to be an outstanding diplomat and politician. As supreme commander of the Allied Expeditionary Force, Eisenhower commanded major naval forces; he directed the world’s greatest air force; Eisenhower is the only man ever to command successfully and integrated, multinational alliance of ground, sea, and air forces. In 1950, President Harry Truman appointed Eisenhower the su... Free Essays on Dwight Free Essays on Dwight Dwight D. Eisenhower, born October 14,1890. The son of David and Ida Stover Eisenhower, from a small town in Abilene Kansas, Dwight’s father tried to make a better life for his family failing at several business opportunities, he settled for a job that paid less than a 100 dollars a month. The Eisenhower’s grew to become a strong and successful family. Making a better way of life for their children. Nurture and nature played their respective roles in shaping Dwight Eisenhower. Physically, he inherited a strong, tough, athletic body and good looks, along with keen intelligence. He inherited a strong competitive streak from his parents, plus a bad temper. Eisenhower’s parents made him study, read the Bible aloud, and do chores. They instilled in him self- control of his emotions and his temper. He excelled in sports in high school, and received an appointment to West Point. Eisenhower was predicted to be an all-American, but twisted his knee during a game and his football career came to an end. This blow ruined his ambition, and almost his career. In his early Army career, he excelled in staff assignments, serving under Generals John Pershing, Douglas MacArthur, and Walter Krueger. After Pearl Harbor, General George Marshall called Eisenhower to Washington on assignment for making plans of attack for war, and later he was sent off to London to take command of American forces in England. This threw him into the middle of the great decision making process of the Allies, at the highest level, dealing daily with Winston Churchill. He proved to be an outstanding diplomat and politician. As supreme commander of the Allied Expeditionary Force, Eisenhower commanded major naval forces; he directed the world’s greatest air force; Eisenhower is the only man ever to command successfully and integrated, multinational alliance of ground, sea, and air forces. In 1950, President Harry Truman appointed Eisenhower the su...

About Architect David M. Childs, Design Partner

About Architect David M. Childs, Design Partner Architect David Childs (born April 1, 1941 in Princeton, New Jersey) is best known as the designer of the One World Trade Center we see today in Lower Manhattan. His long relationship with Skidmore, Owings Merrill (SOM) has given this senior statesman of American architecture wide-ranging experience and success. David Magie Childs was priviledged to attend the best private schools in the United states - from the Deerfield Academy in Deerfield, Massachusetts to his 1963 Bachelors degree from Yale University. His career as an architect began after completing a graduate degree from Yale School of Art and Architecture in 1967. He began his professional career in Washington, D.C. when from 1968 to 1971 he joined the Pennsylvania Avenue Commission. Fresh out of Yale University, Childs formed a strong relationship with both Nathaniel Owings, a founding partner of Skidmore Owings and Merrill (SOM), and Daniel Patrick Moynihan, a future U.S. Senator from New York State. From 1964 until 1973, Childs future employer, Nathaniel Owings, was chairman of President Kennedys Temporary Commission on Pennsylvania Avenue in Washington, DC. In the early years of the Kennedy administration, the plan to redesign Pennsylvania Avenue was the most significant redevelopment project in the country, claims the SOM website. Daniel Patrick Moynihan, the young Assistant Secretary of Labor in the Kennedy Administration, led the governments plan to revitalize Pennsylvania Avenue and the National Mall. Through this Commissions hard work, negotiations, and consensus, Pennsylvania Avenue is now a designated National Historic Site. One could argue that Childs early experiences on the Commission led the young architect to a lifelong proficiency in public architecture, city planning, and the politics behind construction and design - skills needed to accomplish his goals in the complicated days after September 11, 2011. David Childs has been associated with SOM since 1971, at first working on projects in Washington, D.C. From 1975 until 1981 he was Chairman of the National Capital Planning Commission involved in the 1976 Washington Mall Master Plan and Constitution Gardens. He worked on the 1984 National Geographic Society M Street Building and then the U.S. News and World Report Headquarters, both in Washington, D.C. By 1984 David Childs had moved to New York City, where hes been working on SOM projects ever since. A portfolio of his projects highlights a number of buildings in New York City  - the Worldwide Plaza at 825 8th Avenue (1989); Bertelsmann Tower at Times Square (1990); Times Square Tower at 7 Times Square (2004); Bear Stearns at 383 Madison Avenue (2001); AOL Time Warner Center at Columbus Circle (2004); and, of course, 7 World Trade Center (2006) and 1 World Trade Center (2014). Moynihan Station Redevelopment at the James A. Farley Post Office and 35 Hudson Yards are his latest project for the City of New York. Outside of The Big Apple, Childs was the design architect for the 1998 Robert C. Byrd United States Courthouse in Charleston, West Virginia and the 1999 U.S. Embassy in Ottawa, Canada. In May 2012, David Childs was one of fifteen Architects of Healing receiving a special AIA Gold Medallion for his redesign of One World Trade Center and Seven World Trade Center in New York City. Childs is a Fellow of the American Institute of Architects (FAIA). David Childs In His Own Words I like big complicated projects where you have to assemble teams, deal with the down-and-dirty contractors, the marketplace and the leasing agents with an imagination level only as high as what made money last time. - 2003, The New York Times Each of us architects has had mentors and teachers whose work and words have guided us as well. For me they include Nat Owings, Pat Moynihan, Vincent Scully. It is thus been a very collective effort in the fullest sense, and I believe every American can equally take pride in what is and has been accomplished. - 2012 AIA National Convention You know what a Richard Meier building will look like; theres a style. Im more like Eero Saarinen, whom I revere. His buildings all look different. - 2003, The New York Times The U.S. invented skyscrapers, but weve fallen behind. WTC 1 is a solution to many technical problems, and it represents the very best in codes, structure, and safety. Its a concrete core with steel exterior, which is an efficient and safe system, but it had not been done in New York for a host of reasons, mostly because of the arrangement between trade groups. The form tapers on its four corners, which buildings - like trees - want to do anyway. - 2011 AIArchitect What Others Say Throughout his years of practice in Washington, Mr. Childs became noted for his design of appropriate architecture, buildings and spaces that respond to their settings and programs rather than pursue a preconceived architectural image. - U.S. Department of State Your work demonstrates that architecture is the art of compromise and collaboration, that it is a social act, never created by one person working alone and always creating community. As a creative artist successfully negotiating within a world governed by corporate objectives you have shown that aesthetic vision and functional considerations can coexist, that architecture is the art of both the real and the visionary. You compose steel and glass the way a poet constructs phrases and in so doing create physical entities that reflect personal aspirations and a collective self-image. Your buildings grace our environment and enrich our lives. - Colby Collge Sources Pennsylvania Avenue National Historic Site, National Park Service, https://www.nps.gov/nr/travel/wash/dc41.htm [accessed September 2, 2012]Nathaniel A. Owings, FAIA, Architect and Founding Partner, 1903-1984, Skidmore Owings and Merrill (SOM), www.som.com/content.cfm/nathaniel_a_owings [accessed September 2, 2012]The New Ground Zero: The Invisible Architect, Julie V. Iovine, The New York Times, August 31, 2003 [accessed August 15, 2012]Architects of Healing Videos, American Institute of Architects, 2012 [accessed August 15, 2012]AIArchitect Talks with David Childs, FAIA, John Gendall, AIArchitect, 2011 [accessed August 15, 2012]U.S. State Department, http://canada.usembassy.gov/about-us/embassy-information/frequently-asked-questions/embassy-architects.html [accessed September 5, 2012]Citation for David M. Childs, Colby College, May 22, 2005, colby.edu/news_events/commencement/2005/honorary/citation-childs.cfm [accessed August 15, 2012]

The Last Supper by Leonardo da Vinci Essay Example | Topics and Well Written Essays - 1250 words

The Last Supper by Leonardo da Vinci - Essay Example The mural painting, â€Å"The Last Supper,† is a breathtaking masterpiece by Leonardo da Vinci depicting the figure of Jesus Christ sitting at the center of a long table, surrounded by his Apostles. It shows the last days of Jesus during which he was to reveal the betrayal of one of his Apostles The painting was commissioned by Duke Ludovico Sforza for the dining hall of Santa Maria delle Grazie, in Milan, Italy. Da Vinci worked on this painting for three years, from 1495-1498 and applied a new technique called tempera instead of using the expected fresco method (Ladwein 2006). Due to this, the painting has seen a lot of destruction over the years and has needed a lot of care and retouching to maintain some of its originality. Regardless of this, the painting is a beautiful work of genius, inspiring grandeur and awe through the centuries in anyone who looks upon it. The tempera technique was a new one, invented by Da Vinci, which he wanted to experiment with when creating â₠¬Å"The Last Supper.† He didn’t want to paint on wet plaster for that would have severely limited the amount of time which he could spend working on the painting. Da Vinci wanted to capture the smallest of details and colors and working with plaster would not have allowed him to achieve such excessive exquisiteness when painting (â€Å"Leonardo da Vinci. The Last Supper†). He applied a combination of tempera, a mixture of egg yolk and vinegar, with oil painting and used dry plaster to be able to better control the types of colors he could use (Ladwein 2006). This also allowed Da Vinci to redo specific areas without worrying about the plaster drying. Although, this allowed him ample time to complete the mural, it didn’t however stand up to the test of time. For, only a few years after its completion, the mural started showing signs of ruin. For example, the humidity caused the plaster to peel off at many places and even the paint starting falling off. This d eterioration has led to many restoration incidents. As early as 1517 the painting was started to be described as being ruined (â€Å"Leonardo da Vinci. The Last Supper†). The paint was horribly faded and the faces became unrecognizable. A curtain was even hung to protect the painting, but it only worked to absorb moisture and further destroy and scratch the painting. The first true attempt occurred in 1726, where Michelangelo Bellotti, tried to fill in the missing areas with oil paint and later varnished the entire mural for protection. This too did not last long because the materials used weren’t up to the important task and in 1770, Giuseppe Mazza, had to repaint the entire mural (â€Å"Leonardo da Vinci. The Last Supper†). He wasn’t allowed to completely finish due to the growing controversy and resentment of the public, for, they felt that the artists were taking liberty with the work and recreating it however they pleased. However, time wasn’t the only enemy of this magnificent work of art. For example, at the end of the eighteenth century, French troops badly vandalized the painting, threw stones at it, and even tried to scratch the faces of the Apostles (â€Å"Leonardo da Vinci. The Last Supper†). It was severely destroyed before an attempt was made to relocate it to a safe location. While moving it, the painting was again further damaged. Many parts had torn off and glue was futilely used to attach the pieces back together. Two more attempts were made to clean the parts which were still attached and stable. The twentieth century didn’t fare any better for the mural painting. For, it met with heavy bombing and vibrations during world war two. The painting was destroyed beyond recognition and a major restoration project took place during the late 1970’s in hopes of fixing all the past mistakes and improper attempts at repairing it (â€Å"Leonardo da Vinci. The Last Supper†). The project laste d more than twenty years and great care was taken to stabilize the condition of the painting and

The Vietnam war Research Paper Example | Topics and Well Written Essays - 750 words

The Vietnam war - Research Paper Example Communist rebels from the north started invading the south. These rebels were trained and armed by the northern Vietnamese government, and they came to be known as the Vietcong. It is the attack on South Vietnam that drew America to Vietnam. The American government through it’s president had promised to support all the nations that faced threats from communism. It is the sole purpose of this paper to identify the superpowers that got assisted by the Vietnam War and how the Vietnam War influenced Cold War. In the period of the Cold War, the American government fought communism in multiple places worldwide. At that time, Southern Vietnam was an area under great threat by the communist Vietcong. The American’s believed that by allowing Communists to take over the Southern part of Vietnam, other countries within that region would follow suite and become communist countries (Domino Theory) (Salem State University, 2009). Faced with this threat, President Kennedy, J.F sent mi litary advisers to assist the army of South Vietnam. It is Kennedy’s successor who started sending military ground troops to Vietnam. But as it later unfolded, the unrest and continued activism against the Vietnam War by the American Citizens saw the government withdraw American troops from Vietnam in the year 1973. Consequently, the Russians won the battle and acquired control of the South. Vietnam was later unified and become a single communist nation. The Vietnam War had an influence over the Cold War. The cold war started in the year 1962 and ended in the late 1970’s. Earlier, in the year 1949, the US had defined all the governments that were communists as being â€Å"the enemy.† After the defeat of the French in 1954, the US replaced them in Vietnam. The war became a struggle between the US, against a nation-state that was emerging (Suffolk State University, 2011). It is the Cold War that saw the US commit itself to assisting all the countries that were und er threat of communism. The Vietnam War was basically a war in which a weaker south Vietnam fought against the north Vietnam. The north Vietnamese were being assisted by China and Russia. The American’s saw this war (Vietnam War) as being a war between communists and Nationalists. The north Vietnamese were communists and the south nationalists. Therefore, the involvement of the U.S in Vietnam War was a direct outcome of the Cold War. At the end of World War Two, the Korean Peninsula was divided between the US forces that were in the south and the Soviet forces that were in the north. Each of these super powers had the intention of unifying Korea under their auspices. The Chinese joined in the war and the war between China and the United States lasted for three years. This war resulted in the growing and intensification of tensions in the Cold War. This growing tension in the Cold War forced the U.S to change its policy towards Vietnam. Russia was keen on facilitating the spre ad of communism in Asia. Together with China, Russia supplied arms to northern Vietnam. The arms were delivered to a group of rebels who later attacked South Vietnam. The United States moved in to support the South fight against the communist north. This scenario overtly shows that the Vietnam War was a war of superpowers. The super powers were fighting a cold war that was due to their different ideologies. Each of the super powers had the intention of introducing her ideologies to other countries. For example, Vietnam was divided into two and each super power

Mutual Funds Essay Example for Free

Mutual Funds Essay A mutual is a kind of investment-company that combines money from many investors and backers and invests the money in bonds, money-market instruments, stocks, other securities and sometimes even cash. A mutual fund in basic terms is a large group of people who lump their money together for management companies to invest. And, like most things in the world, there are fees and commissions involved. Mutual funds are managed by money managers, who capitalize the fund’s capital and try to produce capital gains and revenue for the fund’s investors. A mutual fund’s portfolio is organized and maintained to mimic the investment objectives defined in its catalogue. A mutual fund has many characteristics, which are listed below. Investors and backers purchase shares in the mutual fund from within the fund, or through a broker or fund agent, and cannot buy the shares from other backers on a secondary market such as the NASDAQ stock market or New York Stock Exchange. The amount that investors purchase their mutual funds shares for is the estimated net asset value or NAV per share in addition to any fees that the fund may charge at the time of purpose, such as sales charges, also known as sales loads. Mutual fund shares are convertible, meaning when an investor wants to sale their shares, they sell them back to the mutual fund or to a broker working for the fund at the net asset value less any fees the mutual fund may charge, such as deferred sales loads or reclamation fees. Mutual funds commonly sell their shares on a continuous basis, although some funds will stop selling when, for instance, they reach a certain level of assets under management. The investment portfolio of a mutual fund is typically managed by separate entities known as investment advisors that are registered with the SEC. Furthermore mutual funds themselves are registered with the SEC and subject to SEC regulation. There are many forms of mutual funds, which include index funds, stock funds, bond funds, and money market funds. Each type of mutual fund has a different investment objective, strategy and investment portfolio. Different mutual funds are also subject to different risks, volatility, and fees and expenses. Fees related to a mutual fund reduce returns on fund investments and are an important feature that investors should consider when buying mutual fund shares. Mutual funds come in two main types, categorized by how the fees are charged. The types are load mutual funds and no-load mutual funds. A load mutual fund charges for the shares/units purchased plus an initial transactions fee. The initial transaction fee is typically no more than 9% of the investment fund amount or can also be a standard fee contingent on the mutual fund provider. This fee is added to your purchase as a sales fee. There are a couple different types of load funds out there. Back-end loads mean the fee is charged when you redeem the mutual fund. A front-end load is the opposite of a back-end load and means the fee is charged up front. A no-load fund means investors and backers can buy and redeem the mutual fund units/shares whenever without a commission or sales charge. Some companies such as banks and broker-dealers may charge fees and commissions for the transaction and exchange of mutual funds. Many no-load funds charge a fee if you redeem them early. Most people endorse avoiding load funds altogether and studies have shown that load mutual funds and no load mutual funds offer the same return, however, one charges a commission fee. A 12B-1 fee is the yearly marketing or sharing fee on a mutual fund. The 12B-1 fee is treated as an operational expense and is incorporated in the fund’s expense ratio. The 12B-1 is usually between .25% 1% of a fund’s net assets. The name of the fee comes from a segment of the Investment Company Act of 1940. An electronically traded fund or ETF is a security that follows an index, group of assets or commodity, but trades them like a stock on an exchange. Prices for ETFs change throughout the day when they are bought and sold. Because ETFs are traded like stock, they do not have NAVs calculated everyday. References 1. U.S. Securities and Exchange Commission Information on Mutual Funds. U.S. Securities and Exchange Commission (SEC). Retrieved 2011-04-06. 2. Fink, Matthew P. (2008). The Rise of Mutual Funds. Oxford University Press. p. 9.

Matewan: A 20th-century Form of Feudalism :: Economy Capitalism Freedom Essays

Matewan: A 20th-century Form of Feudalism Matewan, in which the action takes place in the 1920s in West Virginia, gives a clear and realistic picture of the economical situation of the given place and time. This has been a purpose and an idea which the director of the film, John Sales, has paid a particular attention to. The film elucidates a 20th-century conflict between two economical systems: feudalism and capitalism, with feudalism clearly dominating the economical status of the small town of Matewan, in spite of some outer characteristics (such as wages being paid) that imply capitalism. The main feature of capitalism is the free labor market and 'freedom' is the key concept: freedom in choosing an employer; freedom in deciding how and where to work in order to make the most reasonable living. In that sense it is indisputable that capitalism is not the economical process taking place in Matewan. It is very difficult, if not impossible, to live in this small town and not to work for the Stone Mountain Coal Company. It holds monopoly over most of the town, it owns and controls nearly everything: stores, buildings and so on. The miners are being underpaid and overcharged at the same time. Wages have gone down again, workers have to pay monopoly rents; besides, they are getting paid not in dollars but in company scrips that can be used at company stores only. Therefore, the contract the workers have signed with the company, in stead of giving them freedom and rights, puts restrictions on them and their way of life: they do not have the freedom to join in a union; they are not free to choose their employer, either. The working and the living conditions are beyond any criticism and are very far from what is needed in order to lead a normal life. However, this seems to be the only way for people there to make any living at all. The alternative is fleeing away in the mountains with no home and no money whatsoever, which is really not acceptable and can hardly even be considered as an 'alternative' therefore. In that sense, the geographical setting (i.e. the isolation of this small town) indirectly encourages the development of feudal relations in Matewan. The company leaves its workers with no choice and no freedom - a defining characteristic of feudalism, and that reinforces the feudal nature of the economical relations in Matewan.

Online School Vs. Traditional Essay

According to the National Center for Education Statistics, about 4.3 million undergraduate students, or 20 percent of all undergraduates, took at least one distance education course in the 2007-08 school year. And about 0.8 million, or 4 percent of all undergraduates, took their entire program through distance education (May, Ryan). There are many pros and cons about distance and traditional education, as well as many similarities and differences. Online education is a more flexible option for students to get an education since most classes can be taken anywhere you are able to take your laptop or hook up to the internet. It’s very convenient for people who have a busy lifestyle, such as families, full-timer workers, and those who serve in the military. With online learning, students don’t have the traditional methods of sitting at a desk and learning with lectures and books. You have the freedom to learn your way at your own comfort level. Studies have shown that in on line learning conditions perform better than those receiving traditional instruction (NCU). However, for some, lectures in the classroom are more beneficial to them since some need more a more hands on approach. A disadvantage of online learning is not having your degree being seen as creditable. Be sure that your college choice is accredited since there are many â€Å"Degree Mills† out looking for your money. There are many students and employers who are skeptics about how much you really do learn from online learning. According to Allie Bidwell from USA news, In a survey of 656 human resources professionals released Wednesday, the researchers found that although nearly half of employers said online-only programs require more discipline, 56 percent said they still prefer applicants with traditional degrees from an average university over those with an online degree from a top university. Overall, most employers (82 percent) said a combination of in-person and online education would benefit the majority of students (Bidwell, 2013). Most employers are going to view how effective an online education is by the quality of the new hires  they bring in. Cost is another consideration to think of when deciding to go online or traditional. Online education is less expensive since there are no extra fees for maintaining a large campus or classrooms. Some classes may not even require books for you to purchase. Either way you choose to go, there are still rules and guidelines that must be followed. Along with that, attendance is still a must with online education and participation in discussions just as you would participate in a classroom. Depending on the type of person you are and the lifestyle you live, either online or traditional education will be right for you. Before getting into either one, students should carefully research both to find out which is the right fit for them. References Bidwell, A. (2013). Employers and Students Remain Skeptical of Online Learning. Retrieved from http://www.usanews.com/news/articles/2013/09/20/employers-students-remain-skeptical-of-online-education North Central University. Online Education Versus Traditional Education. Retrieved from http://www.ncu.edu/why-northcentral/online-learning/learn-more Dudley, S. (2013) Why Online Education Is More Valuable than Traditional College. Retrieved from http:// http://www.wired.com/2013/11/why-online-learning-is-more-valuable-than-traditional-college/ May, R. Traditional Education vs Online Education-Should You Switch? Retrieved from http://www.businessdictionary.com/article/655/traditional-education-vs-online-education-should-you-switch/

National Junior Honor Society Essay

To be SCHA Queen would be a great accomplishment. I would be able to demonstrate my leadership skills and express my love for show and horses. As SCHA Queen, I would take great pride in being a spokesperson and representative for SCHA and be able to increase membership in SCHA. SCHA means a number of things to me. This was my first year, but I always looked forward to waking up and going out to ride. Another reason why SCHA means so much to me is it keeps me and my horse in shape for other things involving our riding career. Its always fun to see how much my horse changes and develops during the season, and even how I change throughout the season There’s no where to go but up, and that means improvement. SCHA has changed me by changing my attitude about competition. I’ve now learned that winning is not always everything. , it may sound cliche , but, everyone is a winner when you improve on anything. I also have become more confident horseman and I am able to push my hor se to do his best. I have only been riding for about 3 years and SCHA has truly brought out my inner horseman. Now that I am more confident in my riding skills I try to teach my horse new things as well as teach myself. In addition to new skills and confidence I also made new friends. I met new people and learned some facts about riding I hadn’t known before. In general I am very shy and usually keep to myself, but this season has really taught me how to come out of my shell and talk to everyone. I now know that I can talk to anyone in the club and they will be more than glad to help me with anything I may need. A key part of being Queen would be helping others in SCHA. This would include encouraging others during their events and being a good sportsman. I can also give positive feedback about what a person is doing while riding, to help them in a way that they can ride better and be a better sportsman. To help others in SCHA I can share the knowledge I have learned in SCHA and my experience with horses. Just as other people have shared their knowledge with me, I can do the same for other people so the horse community can grow. My friends are always curious about what I do with horses and what SCHA is. I’m lways more than happy to share that information with them in hopes that they will be bit by the horse bug too. Â  As SCHA quee n I will bring a good values, leadership skills and a positive attitude to SCHA. It would mean a great deal to me to be able to represent SCHA at this level level.

Activity Based Costing system Essays

Activity Based Costing system Essays Activity Based Costing system Essay Activity Based Costing system Essay Describe the changes in cost structure that are likely to have occurred at Santa Cakes Pty Ltd over the last twenty years and explain their causes. Answer: Refer to this case which the company is named Santa Cakes Pty Ltd manufactures a wide range of delicious cakes and pastries. Previously, they just have three product lines and using very simple machinery and a lot of hard work. As time goes by, the customer demands are changing, some specific products become more and more popular. But these products can not be produced in large volume. In order to produce a wide range of low volume lines as well as make and sell a lot of pies and lamingtons, they want to develop their production lines, which involve a lot of extra machinery set ups and material handling. These changes would directly lead to the changes in cost structure of the company. In the past, the cost structure of company seems very simple; absorption costing system is easy applied to this structure. It is an inventory valuation and costing model that includes all manufacturing costs. For example, one is the direct material, those materials that become an integral part of a finished product and can be conveniently traced into it. Another is direct labor, those company labor costs that can be easily traced to individual units of product which are all kinds of cakes. The other is both variable and fixed manufacturing overheads, something like rent, insurance, power and utilities of the Santa Cakes Pty Ltd. Currently, the companys new cost structure is more complex than before, the traditional costing system is no longer suitable for current complicated conditions. So it is the time to adopt new costing system which is the Activity Based Costing system. This method computes the overall product cost taking into account the cost involved in the intermediate activities leading to delivery of the final product. ABC refines costing systems by focusing on individual activities as the fundamental cost object. It assigns costs to cost objects based on the activities undertaken to produce each product or service. This entails classifying the costs into one of four categories. These categories are unit level, batch level, product level, and product sustaining. Under this costing system, the companys cost structure is more reliable. Question 2 Do you think the existing cost system understates or overstates the cost of a lamington and a Danish pastry? Explain. Answer: The existing cost system used by Santa Cakes Pty Ltd is absorption costing system. If Santa Cakes Pty Ltd only manufactures some similar products like pies, finger buns, and lamingtons, absorption costing system is suitable because absorption costing tries to share overhead costs between products as fairly as possible, and these products can be produced in large volumes, using very simple machinery and a lot of hard work. Because these products can cause similar amount of production overheads, we just use the total productions overheads divided by a total base like direct material or labor hours, we can simply get equal amount of product overheads for every product. There may be some small inaccurateness to the production cost of different products, but it is acceptable. Since this costing system is very easy to calculate the cost of each product. And it is very easy to understand by everyone. Now, the company begins to develop their product lines. They adopt some computer controlled machines and replace a lot of direct labor operations. They also start to produce some specific new products, such as Danish pastries, donuts and vanilla slices. These changes bring some troubles in cost calculation. That is because the new products are very complex to produce; they can not be produce in large volume. In production process, a lot of activities are required to produce the new products, and these activities will definitely cause some costs in the process. These costs would directly lead to high production overheads. Under the existing costing system of the company, the high production overheads brought by new products would be distributed to every product equally. So the cost of old products like lamington would be calculated higher than the actual cost, and oppositely, the cost of new products like Danish pastry would be calculated lower than the actual cost. We can use a simpl e example to explain that. Suppose each lamington contains following costs: direct material $1, direct labor $2. The total production overheads are $2000. Under the existing costing system, based on direct material, producing 1000 lamingtons, the overhead cost per lamington should be calculated as follow: OAR = Total overhead cost / Total direct material = $2000/1000 = $2 So the total cost of each lamington is 1+2+2=$5 If the company produces 1000 Danish pastries, each Danish pastry contains following costs: direct material $1, direct labor $2, the production overheads is $4000 based on direct material. So the total cost of each Danish pastry should be 1+2+40001000=$7 If the company produces 1000 Danish pastries and 1000 lamingtons at the same time, the production overheads is $5500 also based on direct material. The cost per unit would be like following: Lamington 1+2+50002000=$5.5 Danish pastries 1+2+50002000=$5.5 The numbers calculated this time is much different from the above two. The costs of the two different products have been distorted because of the absorption costing system. It overstates the cost of a lamington, at the same time it understates the cost of a Danish pastry. Question 3 Explain how activity based costing could overcome the deficiencies inherent in the existing costing system. Answer: Generally, Activity based costing is better than existing costing system which is the Absorption costing. There are some reasons as following: Firstly, Absorption costing tries to share overhead costs between products as fairly as possible, but it does not show how much overhead cost each product causes. Therefore, the management accountant of Santa Cakes Pty Ltd may forget to ignore some costs. It is also difficult to control overhead costs because absorption costing makes no clear connection between overhead costs and what it is that causes them to increase. Moreover, it is hard to plan or budget for overhead costs if we do not know how changes in output will affect them. Secondly, Activity based costing was developed as an alternative costing methodology. There is a cost to all activities carried out within an organization, and activity costs are distributed to products in relation to their use. As that can gives more financial information about the products costs, therefore, it can help managers to control the products costs which concentrates on each cost driver consumed and overhead costs which highlights the cost per unit of each cost driver, that makes all costs to be more distinct, as Activity Based costing cover every activity, it is more scientific and explains in details the cost of every activity, where there are large volumes. Then, as sum up, ABC doesnt eliminate or change costs, it provides data about how costs are actually consumed. In this example, if Santa Cakes Pty Ltd wanted to reduce costs using traditional data that would have to decrease salaries, or decrease costs of supplies. They dont know enough to change the equipment or overhead costs. Using ABC data you can see that it costs the same to paint and inspect the door. Absorption costing system is inaccurate in the way that they allocate costs. Large batch or high volume products and services typically incur 50-200% LESS overhead than they are assigned. Small batch or low volume products and services typically incur 200-1000% MORE overhead than they are assigned. This means that products and services that are considered highly profitable may in fact be profit eaters. This inaccuracy is becoming more and more critical as companies move toward customer-defined products and services (which often mean a batch size of one). Thereby, in order to correctly associate costs with products and services, ABC assigns cost to activities based on their use of resources. It then assigns cost to cost objects, such as products or customers, based on their use of activities. This information assists company in making decisions about pricing, outsourcing, capital expenditures and operational efficiency. Therefore it could overcome the deficiencies inherent in the existing costing system.

Owl Facts

Owl Facts Hailed for their supposed wisdom  and their appetite for pesky rodents  but derided as pests and subjects  of superstition, owls (families Tytonidae and Strigidae) have had a love/hate relationship with humans since the beginning of recorded history. There are over 200 species of owls, and they might date back to the days of dinosaurs. Fast Facts: Owls Scientific Name: Tytonidae, StrigidaeCommon Names: Barn and bay owls, true owlsBasic Animal Group: BirdSize: Wingspans from 13–52 inchesWeight: 1.4 ounces to 4 poundsLifespan: 1–30 yearsDiet:  CarnivoreHabitat: Every continent except Antarctica, most environmentsConservation Status: Most owls are listed as Least Concerned, but a few are Endangered or Critically Endangered. Description There are about 216 species of owls divided into two families: Barn and Bay owls (Tytonidae) and the Strigidae (true owls). Most owls belong to the group of so-called true owls, with large heads and round faces, short tails, and muted feathers with mottled patterns. The remaining dozen-plus species are barn owls, which have heart-shaped faces, long legs with powerful talons, and moderate size. Except for the common barn owl, which is found worldwide, the most familiar owls in North America and Eurasia are the true owls. More than half of the owls in the world live in the neotropics and sub-Saharan Africa, and only 19 species reside in the United States and Canada. One of the most remarkable things about owls is that they move their entire heads when looking at something rather than moving their eyes, like most other vertebrates. Owls need large, forward-facing eyes to gather scarce light during their nocturnal hunts, and evolution couldnt spare the musculature to allow these eyes to rotate. Some owls have astonishingly flexible necks that let them turn their heads three-quarters of a circle, or 270 degrees, compared to 90 degrees for the average human being. The tawny owl is just one of the more than 225 owl species in the world. Nick Jewell/Flickr/CC by 2.0 Habitat and Distribution Owls are found on every continent except Antarctica, and they also inhabit many remote island groups including the Hawaiian islands. Their preferred habitats vary from species to species but include everything from arctic tundra to marshlands, deciduous and conifer forests, deserts and agricultural fields, and beaches. Diet and Behavior Owls swallow their prey- insects, small mammals and reptiles, and other birds- whole without biting or chewing. Most of the unfortunate animal is digested, but the parts that cant be broken down- such as bones, fur, and feathers- are regurgitated as a hard lump, called a pellet, a few hours after the owls meal. By examining these pellets, researchers can identify what a given owl has been eating and when. (Baby owls dont produce pellets since their parents feed  them soft,  regurgitated food in the nest.) Although other carnivorous birds, such as hawks and eagles, hunt during the day, most owls hunt at night. Their dark colors make them nearly invisible to their prey and their wings beat almost silently. These adaptations, combined with their enormous eyes, put owls among the most efficient night hunters on the planet. As befitting birds that hunt and kill small prey, owls have some of the strongest talons in the avian kingdom, capable of seizing and grasping squirrels, rabbits, and other squirmy mammals. One of the largest owl species, the five-pound great horned owl,  can curl its talons with a force of 300 pounds per square inch, roughly comparable to the strongest human bite. Some unusually large owls have talons comparable in size to those of much bigger eagles, which may explain  why even desperately hungry eagles usually wont attack their smaller cousins. In popular culture,  owls are invariably depicted as extremely intelligent, but its virtually impossible to train an owl, while parrots, hawks, ​and pigeons can be taught to retrieve objects and memorize simple tasks.  People think owls are smart for the same reason they think kids who wear glasses are smart: Bigger-than-usual eyes convey the impression of high intelligence. This doesnt mean owls are especially dumb, either; they need lots  of brain power to hunt at night. Reproduction and Offspring Owl mating rituals involve dual hooting, and once paired, a single male and female will remain together through the breeding season. Some species stay together for an entire year; others remain paired for life. They dont typically build their own nests, instead, they take over nests abandoned by other creatures. Owls can be aggressively territorial, especially during the breeding season. Mother owls lay between one and 11 eggs over a few days period, with an average of five or six. Once laid, she does not leave the nest until the eggs hatch, some 24–32 days later, and, although the male feeds her, she does tend to lose weight over that period. The chicks hack themselves out of the egg with an egg-tooth and leave the nest (fledge) after 3–4 weeks. No one is sure why, on average, female owls are slightly larger than males. One theory is that smaller males are more agile and therefore more suited to catching prey,​ while females brood young. Another is that because  females dont like to leave their eggs, they need a larger body mass to sustain them for long periods without eating. A third theory is less likely but more amusing: Since female owls often attack and drive off unsuitable males during mating season, the smaller size and greater agility of males prevent  them from getting hurt.   CGander Photography/Getty Images Evolutionary History Its difficult to trace the evolutionary origins of owls, much less their apparent kinship with contemporary  nightjars, falcons, and eagles. Owl-like birds  such as Berruornis and Ogygoptynx lived 60 million years ago during the Paleocene epoch, which means it is possible that the ancestors of owls coexisted with dinosaurs toward the end of the Cretaceous period. The strigid family of owls broke off from tyronids and first appeared in the Miocene epoch (23–5 million years ago). Owls are one of the most ancient terrestrial birds, rivaled only by the game birds (e.g., chickens, turkeys, and pheasants) of the order Galliformes. Conservation Status Most of the species in the International Union for Conservation of Nature (IUCN) are listed as Least Concern, but a few are listed as Endangered or Critically Endangered, such as the Forest Owlet (Heteroglaux blewitti) in India; the Boreal Owl (Aegolius funereus) in North America, Asia, and Europe; and the Siau Scops-Owl (Otus siaoensis), on a single island in Indonesia. Ongoing threats to owls are hunters, climate change and habitat loss. Owls and Humans It  isnt a good idea to keep owls as pets, and not just because thats illegal in the U.S. and most other countries. Owls eat only fresh food, requiring a constant supply of mice, gerbils, rabbits, and other small mammals. Also, their beaks and talons are very sharp, so youd also need a stock of bandages. If that werent enough, an owl can live for more than 30 years, so youd be donning your industrial-strength gloves and flinging gerbils into its cage for many years. Ancient civilizations had widely divergent opinions about owls. The Greeks chose  owls to represent Athena, the goddess of wisdom, but Romans were terrified of them, considering them bearers of ill omens. The Aztecs and  Mayans hated and feared owls as symbols of death and destruction, while many Native American tribes scared their children with stories of owls waiting in the dark to carry them away. The ancient Egyptians had a kinder view of owls, believing that they protected the spirits of the dead as they traveled to the underworld. Sources Askew, Nick. List of Owl Species. BirdLife International, June 24, 2009.BirdLife International. Micrathene The IUCN Red List of Threatened Species: e.T22689325A93226849, 2016.  whitneyi.BirdLife International. Bubo . The IUCN Red List of Threatened Species: e.T22689055A127837214, 2017.scandiacus (errata version published in 2018)BirdLife International. Heteroglaux . The IUCN Red List of Threatened Species: e.T22689335A132251554, 2018.blewittiBirdLife International. Aegolius . The IUCN Red List of Threatened Species: e.T22689362A93228127, 2016.  funereusBirdLife International. Otus . The IUCN Red List of Threatened Species: e.T22728599A134199532, 2018.siaoensisLynch, Wayne. Owls of the United States and Canada: A Complete Guide to their Biology and Behavior. Baltimore: The Johns Hopkins University Press, 2007.

The US Troop Presence in East Asia Essay Example | Topics and Well Written Essays - 1250 words

The US Troop Presence in East Asia - Essay Example After World War II, and throughout the Cold War, the United States occupied and maintained large bases in South Korea, Japan, and the Philippines. Political realities and social sensitivity has resulted in a significant draw down of the US presence in the Eastern Asian sphere, and there have been continued objections to the remaining US forces. However, the remaining US forces serve an honourable and necessary part of the common goals that are shared by Australians and the Americans. US troops are necessary in Eastern Asia as a means to maintain stability in the region and discourage social upheavals that could threaten to disrupt trade with the dynamic economies in the area. The issue of a US troop presence in Eastern Asia has been very much in the public's eye in recent years and is a topic that has reached legitimacy in the mind of Australian voters. Anti-US feelings are gaining exposure and have seen a decline in US popularity due to, "Bush Administration policies; the view that the United States is a self proclaimed world watch dog; the war in Iraq; and U.S. foreign policies" (Vaughn (a), 2007, p.4). Still, whilst a majority of Australian voters believe that China will be Australia's biggest trading partner in the coming decade, "some 92% of Australians believe that the U.S. will be a very close or close security partner over the next decade, and some 79% still believe that the U.S. alliance under ANZUS is "very important" (37%) or "fairly important" (42%) to Australia's security (Vaughn (a), 2007, p.4). The historical mutual support that the ANZUS treaty has invoked in the past continues to be a widely popular policy, and will demand that US troops are stationed within the region. The alliance with the US and US allies in the region is built upon a common culture and common political and social goals. Analysts view Australia as a very important partner and ally that is the equivalent of a Great Britain in the Pacific (Vaughn (b), 2007, p.18). Australian foreign policy likewise favourably views U.S. presence in Asia and the Australian Defence Department recently reported that the alliance has been "the foundation of the region's strategic stability and security since World War II, and is no less relevant sixty years on" (cited in Vaughn (b), 2007, p.18). Australia has relied on the US for security, as well as trade, and there is a growing need to provide collective security in the 21st century world of globalisation. The cultural traditions and ethnicity of Australia makes it a natural partner for the West and the US. The Association of Southeast Asian Nations (ASEAN) has been a lukewarm replacement for SEATO that was abandoned in the 1970s. ASEAN has as an obj ective to "promote regional peace and stability through abiding respect for justice and the rule of law in the relationship among countries in the region and adherence to the principles of the United Nations Charter" (Overview ASEAN). However, Leong, Ho, and Ku (2005, p.166) warns that, "It still remains to be seen whether ASEAN would truly accept Australia and New Zealand into the East Asian Community". Without US troops in the region and security arrangements with the West, Australia could become isolated in the region. The post Cold War period had presented Australia with trans-national extremism and an increased probability of terror attacks.