Monday, March 16, 2020

Good Ancestors Like Dandelions Essays - Decentralization, Demography

Good Ancestors Like Dandelions Essays - Decentralization, Demography Good Ancestors Like Dandelions Urban sprawl is not a new phenomenon, and the battle between environmentalists and developers is well-known. But perhaps the issue is not that the land is being utterly stripped of life and replaced by cookie cutter houses or factories, which has been a controversy for decades. Perhaps the fighting has exposed a deeper problem: the American acceptance of a false outside, seen through lawns that mimic interiors. People often perceive that any green space is nature. As Michael Ventura says, America is form opposed to content (216). Contractors leave some existing trees on lots not because it may be costly to remove them but because those trees also serve as a selling feature for the houses built between. Most people would rather spend their weekends at an official, regulated and landscaped park rather than hiking through some un-named forest track. While there is the standard human desire for new experiences, people often are only willing to try pre-tested experiences. Even when one realizes the societal manipulation, it still seems difficult to jump over the railings and really cut a new path. So if people are aware that theyre being led by the nose through a sterile, pre-chewed and mocked-up environment, why dont they respond? Heres why: People are simply cannot deal with vast expanses of nothing. Afterall, it is more or less the American motto to tame the wilderness, to take what the land has to offer and use it to better the standard of human living. Just being there, a more Eastern philosophy, seems only a waste of both money and

Saturday, February 29, 2020

Anatomy of Taste Buds

Anatomy of Taste Buds The oral cavity and its anatomy play a key role in understanding taste and its biological function in the human body. The oral cavity consists of your lips, cheeks, teeth, tongue and throat. The taste buds are the chemoreceptors that detect and relay taste stimuli. In order for the taste buds to detect the taste of food or drink, the molecule must be suspended in an aqueous solution, otherwise known as saliva. Most taste buds are found within specialized projections on the tongue called papillae (Seeley, Stephens, they do not house taste buds but they do provide the rough surface on the tongue that allows for easier manipulation of food (Seeley, Stephens, â€Å"Eight to 12 of these papillae form a V-shaped row along the border between the anterior and posterior parts of the tongue† (Seeley, Stephens, & Tate, 2008). Each person has roughly 10,000 taste buds on their tongue, and each taste bud contains three distinct types of specialized epithelial cells within them. â€Å"T he sensory cells of each taste bud consist of about 50 taste, or gustatory cells. The remaining two cell types, which are nonsensory cells, are basal cells and supporting cells† (Seeley, Stephens, & Tate, 2008). Each taste cell has gustatory hairs, which are specialized microvilli, that help direct the tastants, or substances dissolved in saliva, into the taste, or gustatory, pore (Seeley, Stephens, & Tate, 2008). Several secondary sensory neurons connect to each taste bud and release neurotransmitters when stimulated. Sensory information from the oral cavity can travel to the brain in three different ways. The tongue itself is broken down into thirds. Sensory information from the anterior, or front, two-thirds of the tongue is transmitted to the brain via a branch of the facial nerve (cranial nerve VII) called the chorda tympani (Seeley, Stephens, & Tate, 2008). Information from the posterior, or back, one-third of the tongue, the circumvallate papillae, and the superior phar ynx is carried by the glossopharyngeal nerve (cranial nerve IX) (Seeley, Stephens, & Tate, 2008). The vagus nerve (cranial nerve X) transmits information from the epiglottis, which is located in the back of the throat (Seeley, Stephens, & Tate, 2008). The olfactory region also has a substantial role in taste so it warrants a brief anatomical discussion as well. Olfaction is our sense of smell and it is a response to odorants that stimulate sensory receptors that are located in the extreme superior region of the nasal cavity (Seeley, Stephens, & Tate, 2008). The ten million olfactory neurons that are located in the olfactory region of the nasal cavity then travel through foramen in the cribriform plate of the ethmoid bone in the bottom of the skull and terminate into the olfactory bulb that’s just above the cribriform plate (Seeley, Stephens, & Tate, 2008). The olfactory tract then takes the signal from the olfactory bulb to the cerebral cortex (Seeley, Stephens, & Tate, 2008) . This is a simplified version of the much more complex biological process that is olfaction, but it is sufficient for the depth of this paper.

Thursday, February 13, 2020

DB2 Essay Example | Topics and Well Written Essays - 250 words

DB2 - Essay Example The walls of this building are light colored. This building was constructed to replace the temple of the goddess Athena (Boardman, 1996). The look and feel of the building represent the religious and mythical feeling typical to Greek Art. The The Roman Arch of Constantine is in fact a symbol of victory for the Romans. Constantine won the battle of Milvian bridge in 312 CE and this building was constructed as a triumphal arch of Romans. It is one of the latest existing arches which fall in this category (Henderson and Beard, 2001). Both of these pieces of art are objective and represent a great achievement or cultural attitude of the time of construction. The Arch is a typical rectangular building which has sharp edges. The Greek Temple building is also rectangular but it is more aesthetically pleasing. The first building represents a very important religious aspect of Greeks. The Greeks believed in goddess of Athena and to make her happy, they replaced the earlier temple with this ne wer and grander one. It represents the closeness of Greeks with their gods and mythology. The artists who have worked on this piece of art have tried to convey the religious aspects of Greek life and have done that successfully. The second building is a symbol of victory (Henderson and Beard, 2001). It has the specific toughness. The look of this building can be easily related to a grand military victory.

Saturday, February 1, 2020

The Home Video Game Case Study Example | Topics and Well Written Essays - 500 words

The Home Video Game - Case Study Example Nintendo is a one-century old video game company in Japan. Before diversifying into the video game business, Nintendo had built up a card playing business. Nintendo Company is located in Kyoto and is managed by Yamauchi family. It started diversifying into the video game business in the 1970s. Nintendo acquired a video game technology license from Magnavox. The company introduced a home video game system in Japan in 1977. The game was based on the technology which played a Pong variation. Later, in 1978, Nintendo started selling coin-operated video games. Nintendo encountered the first hit with Donkey Kong, a company designed by Shigeru Miyamoto (Hill 20). Capabilities and competitive advantage that led to Nintendo’s success in the home game industry included the decision of the company’s manager which involved Nintendo developing its own video game machine. The manager pushed the engineers of the company to construct high-quality machines. The machines combined high graphics capabilities and their cost was low. They were sold at a half price less than the competing machines (Hill 20). The designed machines were based on consoles, controllers, and plugs in the cartridge format. The machines were made up of two chips which included an eight-bit processing unit and a graphics processing unit. Each chip performed an essential function. To lower the cost of the machines, the manager avoided using the 16-bit processor that was available at that time. The most important aspect of Nintendo Company’s strategy was the creation of cheap but high-quality games. Another important aspect was creating games with few instructions. The environment of the home video game does not allow for a single company to remain dominant over a long period. This is because success in the industry attracts many competitors.  Ã‚  

Friday, January 24, 2020

Review of Platos The Allegory of the Cave :: World Literature

In Plato's "The Allegory of the Cave," Socrates tells an allegory of the hardship of understanding reality. Socrates compares a prisoner of an underground cave who is exploring a new world he never knew of to people who are trying to find a place of wisdom in reality. According to Socrates, most people tend to rely on their senses too much and believe the world as it is appeared to our sight. In order to free our souls from this mental prison, Socrates suggests that we should go through a phase that does not only prepare ourselves for the real world but also prevent us from heading to the wrong direction to seek the truth - education. In conclusion, Socrates believes those who have reached a higher level of knowledge and wisdom should bear a responsibility to lead the community and improve it because they are blessed with better education and are able to enjoy a different reward than the power to control others like most politicians do. Two thousand years after Plato has written down the allegory, it is amazing how we can still relate it to our everyday lives. As Plato wrote in "The Allegory of the Cave," education is a very important phase that leads us to wisdom and helps us to get accustomed to the real world with less difficulty. Apparently, this theory has proven to be correct for the past two thousand years. Until today, those of higher wisdoms are mostly people who have mastered a thorough and solid education; and they certainly have become the leaders of the community who share their knowledge and enlighten many people. We can also find Plato's theory on rulers of countries relevant to the world today.

Wednesday, January 15, 2020

Case 9: Horniman Horticulture Essay

1. Strengths: – Profitability Ratios: Constant growth from 2002-05, particularly year 2004 and 2005 with impressive growth in revenue with12.5% and 15.5% respectively, much higher than the benchmark just -1.8%. Gross, operating and net profit margin were all performing better than the benchmarks. – Management: Co-owner Bob Brown has been brought up to value a strong work ethic, which he has obtained through his father since at young age by working for his father at the mill. After finishing his study, he returned to the mill and excelled at his job (supervisor) and was highly respected. Bob was a â€Å"people person†, his warm personality made beloved by all customers and employees. Weaknesses: – Activity Ratios: takes increasingly time to receive payments from sales – 51 days year 2005 (far exceeded the benchmark – 22 days). Days of inventory on hand (476 days) has been increased gradually much higher than the benchmark (386 days). Payables turnover (10 days) is too short compared with the benchmark (27 days) and slowly declined as years pass by. – Liquidity problems seen through cash on hand kept decreasing since 2002 and sharply reduced in 2005 probably resulted from the issue that quick payables and slow receivables happened simultaneously every year. Since 2005, they had not reach their target balance of 8% cash over total revenue (fell to 0.9% – 2005) 2. Free cash flow to the owners of the firm (FCFE) for 2005: FCFE = Operating Cash Flow – Change in Net Working Capital – Change in Investments |Operating profit | |100.0 | | − Taxes | |39.2 | | + Depreciation | |40.9 | |Operating cash flow |101.7 | | − Capital expenditure | | (4.5) | | − Increase in NWC | |(156.3) | | Increase in CA |803.3 – 642.9 = 160.4 | | |- Increase in CL |47.3 – 43.2 = (4.1) | | |Free cash flow | |(59.10) | Cash cycle of the business for 2005: CCC = Days Inventory Outstanding (DIO) + Days Sales Outstanding (DSO) – Days Payables Outstanding (DPO) = 476 + 51 – 10 = 517 (days) Using cash: Even though HH had rapidly increased gross profit, operating profit and net profit since 2002, the firm’s cash balance had massively declined from $120,100 (2002) to $9,400 (2005). Increasing in inventory as extending property by 12-acres, with an expected capital expenditure of $75,000 in 2006, HH has also increased their product range by 40%. Therefore cash has been used a lot in this period. The firm’s credit terms have been improved as HH offers longer payment periods for customer (DSO of 51 days), firm’s payment of purchases within 10 days (DPO) to receive a 2% discount, this shows that HH is making payments five times faster than receiving them. DIO is also a concern that HH has a hand in, HH is choosing to focus on more maturing plants, therefore its inventory will naturally be longer than the benchmark, in fact, HH’s lowest end was still 10% over the benchmark. 3. The growth trend would be expected to be stronger in 2006. However the cash deficit is still a significant issue due to both capital expenditure and working capital would be further increased in order to maintain the business expansion. Therefore, they need to work out some financial leverage to solve this problem. |Projected Horniman Horticulture Financial Summary (in thousands of dollars) | | | | | | | | | | |2002 |2003 |2004 |2005 |2006E |20% | |Profit and loss statement | | | | | | | |Revenue |788.50 |807.60 |908.20 |1048.80 |1258.56 | | | Cost of goods sold |402.90 |428.80 |437.70 |503.40 |630.49 | | | |51.10% |53.10% |48.19% |48.00% |50.10% |Percentage of Sales | |Gross profit |385.60 |378.80 |470.50 |545.40 |628.07 | | |SG&A expense |301.20 |302.00 |356.00 |404.50 |482.53 | | | |38.20% |37.39% |39.20% |38.57% |38.34% |Percentage of Sales | |Depreciation |34.20 |38.40 |36.30 |40.90 |37.45 |Average over 4 years | | Operating profit |50.20 |38.40 |78.20 |100.00 |108.09 | | |Taxes |17.60 |13.10 |26.20 |39.20 |42.37 | | | |35.06% |34.11% |33.50% |39.20% |39.20% |Similar as year 2005 | | Net profit |32.60 |25.30 |52.00 |60.80 |65.72 | | | | | | | | | | |Balance sheet | | | | | | | |Cash |120.10 |105.20 |66.80 |9.40 |13.43 | | |Accounts receivable |90.60 |99.50 |119.50 |146.40 |160.24 | | | |11.49% |12.32% |13.16% |13.96% |12.73% |Percentage of Sales | |Inventory |468.30 |507.60 |523.40 |656.90 |763.03 | | | |59.39% |62.85% |57.63% |62.63% |60.63% |Percentage of Sales | |Other current assets |20.90 |19.30 |22.60 |20.90 |20.93 |Average over 4 years | | Current assets |699.90 |731.60 |732.30 |833.60 |957.62 | | |Net fixed assets |332.10 |332.50 |384.30 |347.90 |300.10 | | | Total assets |1032.00 |1064.10 |1116.60 |1181.50 |1257.72 | | | | | | | | | | |Accounts payable |6.00 |5.30 |4.50 |5.00 |5.20 |Average over 4 years | |Wages payable |19.70 |22.00 |22.10 |24.40 |31.41 | | | |2.50% |2.72% |2.43% |2.33% |2.50% |Percentage of Sales | |Other payables |10.20 |15.40 |16.60 |17.90 |21.19 | | | |1.29% |1.91% |1.83% |1.71% |1.68% |Percentage of Sales | | Current liabilities |35.90 |42.70 |43.20 |47.30 |57.80 | | | Net worth |996.10 |1021.40 |1073.40 |1134.20 |1199.92 | | | | | | | | | | |Capital expendit ure |22.00 |38.80 |88.10 |4.50 |75.00 | | |Purchases |140.80 |145.20 |161.20 |185.10 |224.13 | | | |17.86% |17.98% |17.75% |17.65% |17.81% |Percentage of Sales | 4. The company’s accounts-payable policy: Currently the firm’s DSO was 10 days (in order to receive a 2% discount), approx. 2.7 times as fast as the benchmark of 27 days. This policy is not suitable as their current credit terms offered to customer up to 51 days, which is double the benchmark. The firm’s net profit margin was 5.8% (the benchmark is just 2.8% – 2005), so HH does not need to continuously make payment to suppliers early (adversely, HH should take advantage of the offered credit terms allowing firm 30 days to payback for purchased goods), and also HH will also reduce the credit terms even though the sales probably drops, which would leave more cash available for firm as well as the cash cycle will be shorter so that the business will avoid the insufficient liquidity of the cash. If HH does not change the policy, in the long run, the shortage of cash may adversely influence the purchasing power and operating capacity of the business and further business’s profitability. 5. What can the company do to solve its cash problem? – Offers discount payment terms (i.e. 2% discount if payments are received within 10 days): enable HH to collect cash immediately. – Takes advantage of the offered credit terms (allow firm 30 days to payback the purchased goods): keeps more cash for operating activities in long-term period. – Slows down the expansion pace to decrease the capital expenditure. Starts selling product ranges that are not â€Å"instant landscape† plants (as these take a long time to mature and also can eliminate some risks for keeping the plants for longer periods of time – feature of this industry: rely heavily on weather that is unpredictable) – Raising funds: starts financing through debt, also can receive the tax shield benefit on interest payments. Transforms business from sole proprietorship into partnership in effort of not only increasing cash available for business but also receiving contributions of property, labor and skills form partners. 6. Calculate the sustainable growth of the company in 2005: |Sustainable growth = ROA x Leverage x Retention | | |5.36% | |ROA (Net profit / Total assets) | | | |5.15% | |Leverage (Total Assets/Net Worth) | | | |1.04 | |Retention (1- Dividend Payout ratio) | | | |1.00 | |Economic profit = (ROA – Cost of capital) x Total Assets | |-57.35 | |Cost of capital | | | |10.00% | |Total Assets | | | |1181.50 | |Net Worth | | | |1134.20 | The negative economic profit shows that the firm does not earn a sufficient return on capital. The firm is facing their dismissing level of cash and as a result, the negative cash level in the forthcoming years will be clearly observed. As shown above, the majority of the firm’s cash expenditure is held up in inventory (with cash cycle being 517 days compared with the benchmark of 381 days) and account receivables (due to the collection policy). The trade-off that company has to face is an increase in their credit terms. Even though this may reduce the sales volume, the company will probably avoid the risk involved with having a more mature product range.

Tuesday, January 7, 2020

Ethical Dilemmas - 1374 Words

Abstract According to the phase 2 individual project assignment instructions, each student is asked to look at two scenarios and answer the related ethical questions following each one (CTU Online, 2013). Additionally, it is asked that each student provide a discussion on the new GAAP guidelines for consolidating entities, and to provide an example of a firm that has experienced trouble for failure to comply with the GAAP guidelines. Ethical Dilemmas in Partnerships Scenario 1: In the first scenario, there are two partners in an antique business, Mr. Right and Mr. Wrong. Mr. Right manages the store, and Mr. Wrong travels and purchases†¦show more content†¦GAAP uses to models for consolidation which are variable interest entities (VIE) and voting interest entities. A concept does not exist for a firm with less than a majority of voting rights. According to Ernst and Young (2011), another aspect of consolidation is the principle-agent evaluation in control assessment. This states that in VIEs, consolidation is based on economic considerations, while with voting interest entities there is no explicit concept. Another aspect is consideration of kick-out rights and participating rights in control assessment. In this concept â€Å"VIEs are substantive if unilaterally exercisable by a single party† (Ernst Young, 2011). Voting interest entities are exercisable by a majority of parties. Consideration of related parties in control assessm ent states that VIEs have an aggregated interest of related parties and de facto agents in some cases, while no consideration exists in voting interest entities. In Investment Company accounting, the investment company records all of its investments in entities at fair value. Where there is a decrease in ownership provisions, guidance applies to non-profit activities and businesses (with or without loss of control). Scope excludes conveyances of oil and gas mineral rights, and sales of in-substance real estate. Significant events that happen between reporting dates must be included in the financial statements when different dates are used. The reporting entity and theShow MoreRelatedEthical Dilemmas Of The Workplace1538 Words   |  7 Pages1. Discuss an ethical dilemma that you have had to face in the workplace. Ethical dilemmas often occur when a manager or an employee is faced with two or more conflicting choices. Give as many facts and details as possible in describing your dilemma. The most difficult ethical dilemma I have dealt with was a summer job I had this past summer, while I was working for a bakery in my hometown. This past particular summer really tested what I believe is right and wrong and how to speak up. One of myRead MoreEthical Dilemmas Of The Workplace1291 Words   |  6 PagesEthical Dilemmas in the Workplace As a manager, you are the role model for staff. You set the standards, adhere to guidelines, and exemplify what you expect staff to model. 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