Continue to Fund NASA

The destruction of the boat and the remaining parts of her seven group individuals were thronw the whole way across Texas and parts of Louisiana. Indeed, even the most firm NASA adherents mulled over their help for the organization as fire came down from the sky. It had been about a long time since the last lethal debacle of the Challenger blast, and this filled in as another alarming update that space travel till isn't safe.The occurrence caused the inquiry that everybody posed to themselves that day: Is the excursion Of room travel and investigation worth the penance of human lives? This line of reasoning has at last lead to the discussion about whether we, as American citizens, should keep on subsidizing NASA in its strategic investigate and comprehend the universe. I suggest that NASA isn't just a significant piece of our administration, however a flat out basic bit of our improvement as a human animal varieties. We are a race bound for the stars, and the arrangement of offices l ike NASA were the initial steps to that end.To better get NASA, we need to take a gander at the office from its initiation. NASA was basically resulting from dread of Soviet space prevalence. On October 4, 1957 the Soviet Union dispatch the universes first counterfeit satellite into space by the name of Sputnik (Gerber, Lanais). As an immediate outcome, precisely one year later NASA was framed with 8,000 workers and a 1 00 million dollar spending plan. The underlying objective of NASA was to make up lost ground on the Soviets in the space race, however on May 25, 1961 President John F Kennedy gave NASA its prime mandate: put a man on the moon and bring him back feely before the finish of the decade.With a shocking pace and effectiveness, that objective was accomplish on July 20, 1969 when Neil Armstrong made his initial steps on the moon and gave his renowned â€Å"One Small Strides for Man† discourse. Around then, the entire nation was behind NASA and its crucial. The very d emonstration of putting a man on the moon changed our general public from numerous points of view. Man was not, at this point bound to the Earth, and it changed our impression of the universe. Investigation of room and the stars appeared inside our grip. It appeared as though just a short time before the regular man would colonize the moon. Quick forward very nearly forty years after the fact and we find that Man has not been back since.The thought that we had the option to send a man to the moon in eight years, however spend the following forty inertly by on Earth and our low circle space stations doesn't agree with a few. What's more, on the off chance that you are simply taking a gander at the little image of kept an eye on space travel, no doubt NASA is moving at a snails pace. Since the last moon landing, Man has not moved an inch past our low circle space stations. When taking a gander at flaws, there are numerous to be found with respect to why this has happened. The principa l thing we can take a gander at is the floundered help NASA got from our entrance in the previous few decades.When Americans began kicking the bucket for the reason, we as a whole gradually began losing our desire for space travel. This likewise happened when we understood the significant expense of sending man into space. People in general doesn't see the advantages of sending a man to the moon once more, as the â€Å"been there, done that† attitude has won. This is particularly clear starting late when Obama just as of late dropped the Constellation Program, which planned for getting a man back on the moon by 2020 (Atkinson). A definitive objective was to begin towards building a lunar base from which we could dispatch other space meetings from.Yet, despite the fact that we had just burned through 9 billion dollars on the task, it was hacked out. NASA was refered to as â€Å"over financial plan, bogged down, and ailing in advancement because of an inability to put resource s into basic new advances. † Instead, NASA was asked to contribute and move the centralization of room flight (Belton). This comes about on the grounds that the space transport armada will be resigning this year, and the US will be totally dependent on the Russian space office to ship our space travelers to the International Space Station for the following hardly any years. It is proposed that prodding development in this segment will achieveBeam's edge of making occupations and will be preferable financially over sending our cash to Russia. While I discover the centralization of room flight a stage a decent way, I accept the scratch-off of the Constellation program shows a huge absence of premonition on the Obama organization's part. While this move harkens back to when the legislature prodded development in business aeronautics area by utilization of the Airmail activity (Simmers 2), one must understand that the cash is only not there yet for business study and exploration.T he ventures NASA have attempted have required enormous financial plans with normally almost no fiscal return. This isn't really the field for private industry, who have a primary concern to stress over. There has been a lot of objection concerning the expense of supporting NASA through open subsidizing. This year Anna's spending plan really expanded 6% to just shy of 18 billion dollars, which to a few, are not being spent carefully. It is shockingly evident that NASA has become the administration office that no one needed it to be: huge, enlarged, wasteful and expensive.It appears it has fallen into the pit that most other government offices have. For verification of this e can take a gander at Anna's most recent Mars wanderer venture, the Mars Science Laboratory (MS). The wanderer should dispatch close to the furthest limit of 2009 and now has been postponed (twice) to 201 1 (Chance). The spending plan for this task was affirmed at 1. 6 billion however now is anticipated to outperf orm 2. 2 billion by dispatch. Regardless of whether you take a gander at Anna's later examples of overcoming adversity general society has been asking â€Å"is it justified, despite all the trouble? ‘ The Mars wanderers Spirit and Opportunity propelled in 2003 and were relied upon to last just 6 months.Six years after the fact and we discover they are as yet working on Mars and sending back information. At an all out expense of - ? 944 million for a multi year strategic, could state that is a deal (Chivies). However, there are numerous who wonder how soil tests and climate designs on Mars help us when there a lot more issues down on Earth that need consideration. Some have asked for the cutting and through and through abolishment of NASA for moving its financial plan to other social projects like well passage, national medicinal services or education.While I am not discussing the whether these projects need all the more subsidizing, I am expressing that lessening Anna's spend ing plan and by and large nearness would be an enormous hit to the advancement of the IIS and he human race all in all. When taking a gander at the general administrative spending financial plan, NASA is just a small detail, totaling just under 1% (Change). Contrast that with the tallness of the Apollo missions that took 5% of the spending plan, it shows that the present program is moderate. The national barrier financial plan is about multiple times that of Anna's.While NASA doesn't legitimately move in the direction of the hyphenation of room (that is the Air Force's area), keeping up space prevalence loans over our nation's protection. One can possibly envision if Russia or China picks up the high ground. Notwithstanding, the moment anis we may see by occupying Anna's financing somewhere else would be extraordinarily exceeded by the hindering impacts this would have on our nation and maybe the world. So far you may state there haven't been numerous master's for NASA that have bee n introduced. The Anna's rewards for all the hard work truly fall into two classes: substantial and intangible.The impalpable endowments that NASA has given us are actually the hardest to guard as they may not straightforwardly advantage us. For example, NASA has found more than 300 explants (planets circling stars outside our nearby planetary group) are as yet discovering new and better approaches to distinguish them Cowmen). They late propelled the Keeper space telescope that will help us in finding significantly more explants. The information that there are conclusively more planets outside our nearby planetary group, while to be expected, fails to help us now and helps nobody at the moment.Yet, the data we may gather from these explants may maybe open how planets are framed in our universe; and may even give a brief look into how life is shaped. One can't put a sticker price on growing the human comprehension of the universe. In any case, knowing how life or planets are shaped d on't support the destitute or the perishing. For the individuals who couldn't care less that Uranus has 1000 MPH wind speeds or that at the focal point of each universe there might be a very enormous dark gap; we should take a gander at the immediate and unmistakable presents that NASA has gave on our society.Many, numerous imaginative advancements have been legitimately and by implication made by NASA is quest for its objectives. In the event that you lose all sense of direction in the forested areas and your GAPS drives you back to security; you can express gratitude toward NASA for that. On the off chance that MR. filter gets the beginning phases of disease and you get the chance to carry on with a full life as a result of it, you can express gratitude toward NASA (Change 2). On the off chance that your alarm goes off and you can escape your drown before it is immersed on fire; once more, you can say thanks to NASA. On the off chance that you have an ear thermometer, PDA, satelli te TV or cordless drill; you can thank in entire or to some degree, NASA.The advances NASA has given the world has made life simpler, yet has spared innumerable lives too. We should not overlooked Anna's gigantic commitments to meteorology either, which have spared lives as well as have help the rural area also. Every one of these things we might not have happened if NASA hadn't help make them as a way to their end. In the event that the entirety of Anna's commitments to humankind have not influenced you than harvests nothing will. You should consider this however; that the destiny of the whole world and humankind might be on Nanas shoulders.I'm sure you have all observed motion pictures like Armageddon and Deep Impact, and convincing or not these Earth striking comets are an undeniable chance. The main way we will have reasonable admonition if this happens will be through the endeavors of offices like NASA. The main associations in any event, considering the conceivable outcomes an d emergency courses of action are those like NASA This isn't dread

Thesongs of Fatherhood by William Wallis Essay Example | Topics and Well Written Essays - 250 words

Thesongs of Fatherhood by William Wallis - Essay Example The child’s network praises its introduction to the world. The youngster accepts the primary breath when its head appears at affirm it is alive. The kid sees the distinction of the outer condition with that inside the belly and, therefore squirms (Wallis 1). The subsequent sonnet So, Little Rabbit represents the youth stage in the father’s life. The writer thinks about youth fun loving stage to that of a rabbit’s. The youngster is unconscious of the existence occasions that anticipate him in adulthood (Wallis 1). His interest, naivety, and fun loving nature will evaporate in light of the fact that soon he will be unreasonably old for that. The third sonnet Awaken represents the puberty stage. The youths create sentiments of extreme love for individuals from other gender. The youth honesty disappears now and the youth stories lose sense. The youths likewise look for consideration from peers. The fourth sonnet Fly Free By Day, Swim Deep By Night shows the occupied and including adulthood life. The grown-up returns to the stages missed during improvement. He is continually moving to work at removed spots abandoning a miserable family pitiful on account of his takeoff. The fifth sonnet Eternal Laughter incidentally represents the horrifying demise that ends life. His son’s love for him goes to distress (Wallis 1). In any case, his child figures out how to live without him. The way that he additionally will one day kick the bucket reassures him. His father’s picture remains the main wellspring of recognition for his dad. Wallis, William. The Songs of Fatherhood. first Premiere ed. Seattle, Washington: University of Presbyterian Church, 2012. Gotten to on sixteenth, May 2015

Impact of Hydrological Cycle on Earths Surface Processes

Effect of Hydrological Cycle on Earths Surface Processes The effect of a changing hydrological cycle on Earth’s surface procedures Presentation The hydrological cycle is the pattern of procedures by which water flows between the earth’s seas, environment, and land, including precipitation as downpour and day off, in streams and waterways, and come back to the air by dissipation and transpiration.(Website 1) Throughout this paper I will underscore the significance of this cycle along with the components that influence the water quality connected with the environmental change and the immediate effect upon three Earth geographical surfaces. The significance of the Hydrological Cycle Figure 1 : the hydrological cycle (vanishing, buildup, precipitation, surface overflow, invasion and transpiration and the advances of water between the strong, fluid and gas stages) (site 2) This procedure is critical for the biosphere, as it supports all the life on Earth. Despite the fact that water is ceaselessly reused, late examinations affirm that immediate or aberrant human exercises (petroleum derivatives consuming, production line contamination, and so forth.) have an enormous effect upon nature and persistent contamination may cause genuine changes on the hydrological cycle, influencing both water quality and the procedures that happen on Earth’s surface. Variables that impact the water quality Quick development of populace and substantial industrialisation combined with a powerless exertion to locate a progressively reasonable method of waste removal are the principle factors that instigate water contamination.( Hennigan, 1969) Figure 2: different wellsprings of water contamination (site 3) Concoction contamination The concoction business is one of the most significant dangers to water sullying. For instance the most risky squanders that originate from the compost fabricating plants are nitrogen and phosphorous and their changing concoction structures. Nitrates can expand eutrophication, prompting the advancement of green growth and macrophytes development influencing in this way the water quality. With respect to people, the wellbeing perils identified with nitrates present in water are viewed as baby methemoglobinemia and malignant growth appearance. Phosphates can influence the development pace of oceanic plants that may fix environmental nitrogen. Under these conditions, phosphate turns into the development restricting specialist, and projects to control eutrophication have commonly looked to lessen accessible phosphate limits, to forestall over the top algal and macrophyte development, with ensuing increment in supplement maintenance. ( Bahadori et al,2013) Organic contamination Bacterial contamination of water is the most genuine danger, as infections can be transmitted effectively through the underground water framework. It just can be expelled by filtration through a thick layer of permeable and porous residue, however this happens just in specific regions. In the event that the organic peril will happen in one spot, it will be transmitted a few kilometers from the underlying spot through water course, influencing a huge territory. That’s why it is imperative to have a sewerage framework diverting the human squanders from the source, or to have a funneled water gracefully. Diary (American Water Works Association, 1957) Changes of the hydrological cycle influencing Earth’s surfaces The compound or organic contamination of water can prompt changes in atmosphere and temperature that can influence the Earth’s surface procedures. Synthetic Weathering Enduring is the synthetic or physical procedure that changes the stone structures situated on Earth surface. So as to happen, the stones must be legitimately presented to water and air. The enduring breaking down happens at the sub-infinitesimal level, and in this manner uncovered rocks that contain complex pore frameworks, crack surfaces and grain limits give the ideal surface where the substance enduring happens. Be that as it may, as the centralization of synthetic compounds in the air expands, the procedure is quickened. ( Siegesmund et al, 2002) Synthetic enduring rate relies upon three fundamental variables: temperature, measure of surface region and accessibility of water or common corrosive. Along these lines, the stones in the tropical situations experience the most extreme enduring.( Siegesmund et al, 2002) Figure 3: Cube measurements versus surface territory (site 4) Since water is a dipolar particle, it is arranged as a decent dissolvable having the option to break down numerous substance compounds.(Mahhafy) notwithstanding this impact, water helps deterioration through corrosive activity, hydrolysis and oxidation. A genuine model is the enduring of silicate minerals via carbonic corrosive that structures by the connection of water with carbon dioxide from the environment. The response is given beneath: 2KAlSi3O8+ H2O + 2H2CO3= Al2Si2O5(OH)4+ 2K+++4SiO2(aq)+ 2HCO3 Different minerals that break up effectively in water are halite and calcite. Specifically, structures made out of limestone and marble contain calcite and are inclined to concoction enduring by dissolution.(for model marble headstones ) Disintegration Disintegration alludes to the transportation of rock particles and minerals from the underlying area to another. It is unique in relation to enduring as it is a powerful component. The primary power that actuates disintegration is gravity and the fundamental specialists are: wind, downpour, running water, and icy masses. As the temperature builds, the measure of downpour is likewise expanded so the transportation of silt is quicker. The outcome is the fast disintegration of the waterway banks, delivering a more extensive channel. A genuine case of this procedure can found in the declarations of Kansas occupants. They expressed that Cimarron River, which was a little wandering stream in 1914, started to increment after the flood from that year. The channel at Point of Rocks was 66feet in 1874, however in 1916, a scaffold of 644 feet was important to be worked so as to cross the channel by then. By 1939, the width was estimated as being 1400 feet, such huge numbers of houses were inundated by the direct in 1944. (McLaughlin, 1947) Figure 4: Aerial perspective on Cimarron River in the region of Point of Rocks(lower left corner at N) and Elkhart connect (upper right community) (McLaughlin, 1947) Statement The last advance in the enduring erosional framework is statement. The stone particles that are gotten and shipped by a dissolving specialist will be kept in a last area and the disintegration operators will become testimony specialists. The saved silt will at that point be orchestrated from biggest to littlest, process known as even arranging. The principle factor that impact the arranging of the stones is water. Be that as it may if the stream is high, little particles like dirt, sand and residue will be found in the depositional bowl along with an enormous amount of greater dregs, including stones, cobbles and rocks.( The International Journal of Soil and Water Conservation, 1997) Diameter(mm) Molecule type 256 mm and up Stones 64-256 mm Cobbles 2-64 mm Stones 0.0625-2 mm Sand 0.002-0.0625 mm Residue 0.002mm and littler Dirt Table 1 : The breadth of different residue that can be found in depositional basins(Grotzinger et al, 2010) End The synthetic and organic contamination of water is in an immediate connection with the progressions that happen in the procedures on Earth’s surface. The arrival of poisonous gases in the air adds to the expansion in temperature that legitimately influences the hydrological cycle. As the temperature is expanded, the measure of water that is encouraged is likewise expanded and surface procedures, for example, enduring, disintegration and statement are quickened causing rock decay, change of waterway banks or the high bounty of huge residue in the depositional bowls. List of sources Books and Journals Water Pollution Robert D. Hennigan BioScience Vol. 19, No. 11 (Nov., 1969) (pp. 976-978) Alireza Bahadori Malcolm Clark and Bill Boyd,2013. SpringerBriefs in Applied Sciences and Technology Essentials of Water Systems Design in the Oil, Gas, and Chemical Processing Industries, Siegesmund, S., Weiss, T. Vollbrecht, A. (eds) 2002. Normal Stone, Weathering Phenomena, Conservation Strategies and Case Studies. Geographical Society, London, Special Publications, 205 The American Water Works Association, (April 1957) Pollution of Ground Water World Health Organization Report Journal Vol. 49, No. 4 (pp. 392-396) The International Journal of Soil and Water Conservation, 1997.Rain disintegration risk assessment by soil surface miniaturized scale topographic highlights An instance of the dirt misfortune plots at ChiangDao try station, northern Thailand. (pp. 45-58.) Thad G. McLaughlin, (Mar., 1947). The Accelerated Channel Erosion in the Cimarron Valley in Southwestern Kansas. Diary of Geology Vol. 55, No. 2 (pp. 76-93) Grotzinger, J, Jordan, T H, Press, F and Siever, R (2010). Getting Earth (sixth Edition) pp Pages http://www.oxforddictionaries.com/definition/english/water-cycle http://ga.water.usgs.gov/edu/watercycle.html http://visual.merriam-webster.com/pictures/earth/condition/water-pollution.jpg http://www.engr.uconn.edu/~lanbo/G229Lect06121Weathering.pdf

Challenges Facing New South Wales Police Service †Free Samples

Question: Examine about the Challenges Facing New South Wales Police Service. Answer: Presentation The New South Wales police (NSW) is an administration Organization and simply like some other association. In each association, there are decides and guidelines that oversee it, and this isn't an exception for the New South Wales police as an association. Each association has an administration, and it is the command or the obligation of themanagement to deal with the association for a superior outcome.Management is a procedure of proceeded and related exercises that include accomplishing the association's objectives by working with human asset and other authoritative assets. The NSW police Service requires bettermanagement or rather an improvedmanagement framework to guarantee that both the division senior officials, analyst officials and the general obligation laborers work as per the NSW police administration, Statement of Values and Code of Conduct and Ethics. The paper will investigate the difficulties confronting the New South Wales Police Service by joining an administration hy pothesis to decide the best arrangements. The executives challenges NSW Police Service has three recognizable administration challenges that could undoubtedly influence the result of the association all in all. The primary administration challenge is; Organizing, this includes assembling the recognized exercises, thoughts, and assets vigorously to accomplish the hierarchical objectives, the exercises or errands ought to be composed such that every individual's yields add to the achievement of different offices, which thusly enrich to accomplishment of a branch, and in particular signifies the associations achievement (Schermerhorn, 2011). As indicated by the change that was started because of Wood Royal Commission into debasement in NSW Police Service that, the fundamental action was the utilization of cross-utilitarian groups and the transference of popularity based control instruments by scattering the force that already predominant divisions and people had gained. This was a good thought for the seniors to require an open gathering to talk about t he executed changes inside the NSW Police yet it is the seniors order to ensure that everybody takes an interest and offer out their input on the most proficient method to approach and approach the actualized changes, be that as it may, this is in opposition to what the seniors are doing, this is not quite the same as what is specified in their set of principles and morals rule number 4 which states approach everybody with deference, politeness and decency and 9 which expresses that not to utilize their position or NSW data or assets. The divisional seniors and the analysts assume responsibility and don't give possibilities or open doors for the General obligation laborers to impart their insights for the improvement of the whole association (Gordon Grant, 2006). The subsequent administration challenge is Influencing; this is likewise called spurring, driving or coordinating. Affecting requires the directors to spur the association individuals toward the path that encourages them accomplish the given objective or goal. As indicated by this contextual investigation, the divisional seniors abuse their specialists and commands as seniors to impact or rather to lead their individual hierarchical individuals to the heading that doesnt assist it with accomplishing their given objective in general. They utilize their positions and powers to persecute the other colleagues perspectives and assessment and even use danger for instance at one point in the gathering, one investigator requests that different colleagues round out structures in a specific way, including or Ill toss them back to your faces (Gordon Grant, 2006). This announcement alone makes a feeling of inadequacy among other colleagues, reducing their confidence to contribute emphatically to the association. The seniors are likewise affecting different officials like the criminologists and the group chiefs to keep up their hard stands on the other colleagues and this is obviously observed on how all of them tends to the next colleagues, and even how they allude to them while tending to them notwithstanding knowing their names. This is an administration challenge in such a case that they were totally given an equivalent reasonable hearing and a chance to stand up their thoughts and sentiments it could decidedly improve things like correspondence, among them since openness is absolutely vital for change (Aepli, Ribaux Summerfield, 2011). The third administration challenge found for this situation study is planning. Planning capacity of authority is exceptionally key since it guarantees that all elements of the association are all together and working effectively for the advancement of the association. It is of significance that an association cooperate or somewhat facilitate so as to accomplish a specific specified objective (Bruijn, Heuvelhof Veld, 2010). Planning unites all individuals from New South Wales Police Service to progress in the direction of getting a shared conviction on the as of late actualized changes inside the association. Be that as it may, for this situation, situation planning isn't applied anyplace. This is perceptible on how the senior direct the gathering and how he interferes with the others while they are talking, aside from that there is no convention on who is to talk after who and the sort of language to be utilized during the gathering. You find that the gathering is so complicated such that solitary the senior, the investigator and group pioneers are talking aimlessly summing up their plans to coordinate that of the other colleagues. They don't give other colleagues an equivalent chance to share data that could be helpful for the association. Toward the finish of the gathering, the seniors make ends dependent on their own their own thoughts and commitments and anticipating that different individuals should agree to their ultimate conclusions. This sort of the executives initiative can't achieve any change. I accept that for change to occur, the voice of the mistreated (which means the other colleagues) ought to be heard also by being allowed a chance to stand up their considerations on how changes ought to be accomplished (Teale, 2003). The executives Concepts The executives is a procedure and if the New South Wales Police Service can incorporate all the referenced above difficulties then it is clear that the NSW police administration will have an extraordinary improvement and coming into a typical agreement. The talked about difficulties to be specific; sorting out, affecting/coordinating and organizing all identify with authority and dynamic idea. This idea clarifies that administration might be alluded to the craftsmanship and study of arranging, sorting out, impacting human force used to control the requirement and use the assets to support the association and its individuals (Mills, 2007) For this situation study arranging, affecting and organizing are depicted as the significant administration challenges by the NSW police administration, the authority and dynamic idea ought to be utilized to defeat the difficulties looked by the NSW police administration. For instance, sorting out as an administration challenge goes connected at the hip with this idea in that, if the pioneers build up their hierarchical structure such that everybody is included and partakes in different team and dynamic procedure then a definitive result will be fruitful to benefit the association and the human asset also (Hannagan Bennett, 2008). The second distinguished administration challenge examined for the situation study was affecting. Impacting identifies with the human connection idea in that, the executives starts with initiative, and the pioneers ought to have great associations with all individuals from the association with the goal for them to move all together. On the off chance that the initiative has terrible connection, at that point certainly this influences the efficiency of the association . Pioneers should go about as good examples to different staffs, great human connection impacts different staffs to be progressively idealistic and forceful about their activity which thusly will improve the companys profitability (Griffin, 2007). This must be accomplished if the pioneer comprehends different individuals characters, qualities, perspectives, and feelings. For this situation study, the seniors act in an amateurish route and without regard and not perceiving the assorted variety (Newton, 2011). The manner i n which they identify with the other colleagues is disturbing, they don't have regard and graciousness for different individuals, for instance when they continually intruded on them at whatever point they remained to talk and another the subsequent situation is the point at which the investigator doesn't perceive the remainder of the individuals by their names however rather alluding to their colleagues as they. A decent pioneer ought to take into account collaborations and see every single individuals considerations and sentiments about specific issues being talked about (Hannagan, 2002). The third administration challenge examined for the situation study is organizing. The mix idea includes planning, I can envision of an association without coordination, where things are managed without meeting and contribution of the two gatherings. Such sort of an association isn't probably going to do well in accomplishing its objectives and destinations. Joining is a method of arranging material and HR towards accomplishing a shared objective (Griffin, 2007). In the event that the pioneers don't include the human asset by cooperating towards settling on authoritative choices then it unmistakably implies that their commitments are not required and that, the pioneers have the rights and benefits of settling on choices for the rest. For this situation study, you find that the seniors, including criminologists and the group chiefs, wouldn't fret about different individuals choices, they care about ensuring their positions and overlooking that they should include each and everybody in the turn of events. Furthermore, this is communicated in the way wherein the conversation is being completed shows that the chain of command of start to finish is applied. Whereby its just those at the top administration are permitted

Securitization Pros Essay Example for Free

Securitization Pros Essay The presentation of monetary segment changes in India has prompted advancements in money related markets and instruments. One of the most noticeable advancements in the global account as of late that is probably going to expect considerably more noteworthy significance in future is ‘securitisation’. Securitisation is the way toward pooling and re-bundling of homogenous illiquid advances into attractive protections. Expanded weight on working proficiency, on advertise specialties, on upper hands, and on capital quality, all give fuel to fast changes. Securitisation is one of the answers for these difficulties. 2. Hold Bank of India, as a facilitator, has endeavored to investigate the complexities of securitisation as a procedure of monetary designing and its pertinence to the Indian money related framework particularly in the home loan and foundation areas. The in-house Working Group comprised by the Bank had the advantage of introductions of and connection with showcase go-betweens, controllers, industry specialists and universal organizations on different viewpoints related with securitisation. 3. The report characterizes resource securitisation and makes a reference to future stream securitisation. Inspiration and advantages as capital help, improvement consequently on value and profit for resources, use as a key instrument, resource risk the board, improved liquidity, upgradation in framework, Originator discipline, and so on have been featured. 4. Different obstructions viz. , absence of investors’ base, capital market foundation, administrative system, lawful arrangements, bookkeeping and tax collection gives other than great quality resources, past information and normalization of records have been distinguished. During the time spent investigating openings in India, the perfect conditions for achievement of securitisation in USA and different nations are featured. 5. Experience of securitisation in a couple of created nations (USA, Japan, Australia, and so forth ) and developing markets like Thailand, Argentina and Morocco has been talked about in detail. The report likewise distinguishes securitisation of disabled resources. 6. The revelation standards and rating will give touchstones. The Offer Document should give rating method of reasoning which should look to remark on the nature of the receivables, installment structures, ampleness of the credit improvement, dangers and worries for speculators and the alleviating factors, and so forth. Rating organizations have just obtained a reasonable level of mastery in India through rating of organized commitments and different issues that are very like securitisation. 7. Genuine deal attributes of securitisation exchanges are required to be reflected in the books of records, explanations to be outfitted to the concerned controllers as additionally to the assessment specialists. Since there are no rules for bookkeeping treatment of these exchanges, the bookkeeping methods with suitable rules should be confined by the Institute of Chartered Accountants of India for consistency. A foundation paper has been set up in such manner and appended to this report which may fill in as a guide in the interregnum. The foundation paper incorporates a couple of outlines for the direction of the money related elements. 8. The job of different controllers (RBI, SEBI, and so forth ) and different organizations/elements has additionally been examined. 9. The proposals have been classified into present moment, medium-term and longterm with positive time allotment in every classification. The significant suggestions on legitimate issues (present moment) are consolidated in Chapter 9. These include: I) Defining securitisation in the Transfer of Property Act to loan consistency of approach and limit the advantages gave by law/guideline for certifiable securitisation exchanges. ii) Rationalization of stamp obligation to make it uniform at 0. 1 percent for all securitisation exchanges. Endeavors might be made to bring the subject under the domain of Indian Stamps Act 1889 from the State Stamp Acts. ii) Reduction of enlistment charges by correcting Section 17(2) of the Registration Act. iv) Inclusion of securitised instruments in Securities Contract Regulation Act. v) SEBI may consider evacuation of forbiddance on interest in contract sponsored protections by Mutual Fund Schemes. vi) Tax lack of bias of Special Purpose Vehicle. Proposals fo r charge changes additionally incorporate the spread of forthright pay got by Originator over the residency of the advance securitised, expansion of advantages under Section 88 of Income Tax Act for reimbursement of lodging credits after the advances have been securitised and so on 10. Different suggestions are summed up beneath: I) The most critical effect of securitisation emerges from the position of various dangers and privileges of an advantage with the most productive proprietor. The preparation establishments of the budgetary foundations should endeavor to spread attention to the advantages and extent of securitisation progressively among money related network. ii) Spell out the hazard loads and NPA standards on securitised paper. Insurance agencies and Provident Funds should be urged to put resources into the securitised paper. Also, appropriate administrative structure may must be advanced to support Foreign Institutional Investors. ii) Listing prerequisites for different protections to be given might be specified which may incorporate least issue size, qualified stock trades and so on iv) Include the securitised paper in demat exchanging. v) While recognizing the key attributes of particular Purpose Vehicle (SPV) to keep the structure â€Å"remote† from the liquidation of the Originator, the Group suggests adaptability in the structure of SPV. SEBI may figure itemized rules in such manner. vi) Accounting treatment should empower the ‘off balance sheet’ impact for securitised resources. Such treatment for future stream securitisation, credit enhancer and so forth has been explained. A Research Committee of the Institute of Chartered Accountants of India is as of now taking a shot at minute subtleties of bookkeeping treatment. vii) Adequate exposure standards are suggested for a ‘informed† choice by the financial specialist. A model Offer record has been endeavored by the Group to give data on depiction of benefits, authentic execution, end utilization of assets, exchange structure, and articulation of hazard factors. The Group likewise suggests nonstop revelations. iii) The report has proposed prudential rules for banks, formative money related establishments, non-banking fund organizations, and so forth including expansive creteria for genuine deal. Model prudential rules have been readied which fuse issues, for example, wobbly sheet treatment, credit improvement, overhauling, and so forth ix) Medium term measures incorporate expanded progression of dat a exhaustive credit agencies, standardisation of archives, improvement in the nature of benefits, upgradation of PC aptitudes and investigation of the potential outcomes of securitising non-performing resources.

3 Books to Read If You Liked THE AMERICANS

3 Books to Read If You Liked THE AMERICANS As of last week, The Americans is overat least for a few months. The FX series, which premiered in January, tells the story of a pair of KGB agents trained to live as ordinary Americans while performing missions to undermine the United States during the late Cold War. In addition to showing us a (homicidal) side of Keri Russell that Felicity never offered, the series is a surprisingly effective amalgam of suspenseful spy tale and domestic drama. But the first season is over, and Elizabeth and Philip have slithered back into hiding. So what is a bookish fan to do? Well, you could give these books a shot (to be clear, I mean you should try them, not stab them with a syringe full of paralytic poison): The Charm School  by Nelson DeMille This ones obvious, but that doesnt mean its not an excellent choice. In The Americans, we heard snippets of conversation about the mysterious Center that handled Elizabeth and Philip, and we saw occasional flashbacks to their training. This 1988 thriller goes much further into the training. Classic DeMille in his spy mode, the novel begins with a cool settingthe camp where the Soviet Union has been using kidnapped Americans to train soon-to-be undercover KGB operativesbefore blowing it up (figurativelymostly) with a team of plucky American spies. The Charm School lacks the humane complexity that made The Americans so surprisingly good. (You wont find DeMilles characters sitting down to an awkward family dinner.) But its certainly damned fun, and a nice distraction while we wait for the more complicated world of The Americans to return. Within the Context of No Context by George W. S. Trow Fun in a very different, much weirder way, Within the Context of No Context  is a lovely, disorienting manifesto about American mass culture at the very moment The Americans depicts. (The book version also includes a more personal, introductory essay, as well.) Published originally in the New Yorker in 1980, Within is a bracing critique of the effects of television on American life. Television is the force of no-history, and it holds the archives of the history of no-history, Trow writes early on. Television is a mystery. This might seem an idiosyncratic choice as a followup to a spy show. And I suppose it is. But what better way to understand and explore a television show about the early 1980s than a book on television from the early 1980s? Its meta-tastic! Seriously, though, reading Within in the wake of The Americans gives you a chance to explore the historical context the show depicts while at the same time giving you an opportunity to reflect on the way television has shaped all of our lives, for good and, perhaps especially, for ill.   Anthropology of an American Girl by Hilary Thayer Hamann For my money, one of the most interesting aspects of The Americans was the full-fledged character the show created for Elizabeth and Philips teenage daughter, Paige. (It appears to have taken a page, so to speak, from another secret-espionage show, Homeland, which also centrally features a complex adolescent girl character.) Even amidst the murderous geopolitics of the Cold War, the show takes Paiges feelings and needs and choices, as small-scale and intimate as they usually are, very seriously. Judging by the final moments of the season finale, Paiges role may only be getting bigger, so it makes sense to try to get inside her head a bit during the break. The hugely acclaimed Anthropology of an American Girl also offers a portrait of a teenage girl at the beginning of the 1980s. Hamanns protagonist, Eveline, isnt Paige, of course. Shes a few years older, at 17, and her experiences are darker. (Shes raped, for example, rather than maybe-almost-raped, like Paige.) By all accounts sharp ly observed, Hamanns book offers a world of possibilities The Americans cant quite manage, since I guess it does need to deal with all the spy stuff, too. And, at nearly 600 pages,  it might fill some time until The Americans comes back. _________________________ Sign up for our newsletter to have the best of Book Riot delivered straight to your inbox every two weeks. No spam. We promise. To keep up with Book Riot on a daily basis, follow us on Twitter or like us on Facebook. So much bookish goodnessall day, every day. Sign up to Unusual Suspects to receive news and recommendations for mystery/thriller readers. Thank you for signing up! Keep an eye on your inbox.

Discover Meaning Behind Ancestral Rites and Worship - 550 Words

Discover Meaning Behind Ancestral Rites and Worship (Essay Sample) Content: (Name)(Instructorsà ¢Ã¢â€š ¬ name)(Course)(Date)The Meaning behind Ancestral Rites and WorshipThe significance of ancestral worship has been debated for many years, and conflicting opinions continue to emerge. Its importance should not be found in a summary of its outward expression but in a careful and sympathetic analysis of the intentions that lie behind such ancestral rites. The meaning behind ancestral rites is understood differently by outsiders compared to the individuals who practice it. Therefore, it is imperative for individuals to understand the procedures followed in ancestral rites and the purpose or meaning behind them.The motives behind ancestral worship are numerous and varied. They cannot be summarized nor dismissed in a sentence, for they differ among classes and individuals. The average Chinese person may sacrifice without an explicit and conscious motive. They may carry out the rites for it is a customary practice. Consequently, their purpose for proceeding with such ancestral rites is not initiated by one particular purpose. It is not natural for them to ask questions regarding such practices. Nevertheless, if asked to do so, various underlying ideas and factors can be revealed.Zhu-Xhi is a Chinese author who narrated his familyà ¢Ã¢â€š ¬s rituals in a book. The authorà ¢Ã¢â€š ¬s written scripts have been passed on to many generations. The information he provided was a continuation of a set of instructions authored by Sima Guang. Guang compiled a book containing various instructions regarding funerals, ancestral worship, and weddings among other forms of etiquette (Ebrey, 157). The source provides an understanding of the procedures that took place during ancestral rites and their importance. Furthermore, it provides a vivid description of the allocation of responsibilities among people living in a community, the importance of respect for the elderly and among each other. The importance of family is revealed through the te xtual source. Therefore, the author of the source felt it necessary to share intimate details of his familyà ¢Ã¢â€š ¬s rituals to ensure that such rites are recognized and followed by future generations after his death.The dead are viewed as living entities during the sacrifices. As a result, offerings are made out to them and they are dependent on their descendants to ensure their future well-being. Although this belief may not be directly expressed in the form of a feeling, it usually is a presupposition during the rituals. Thus, according to the textual source one of the motives behind ancestral rites is to satisfy the demands of ancestors. It is triggered by an urge of filial duty and devotion expressing itself in unrelenting affecti...

Why Learning Theories Are Relative And How They Affect...

Introduction In the various fields of aviation, individuals learn and behave differently than their peers. In fact, the chances are good the individual themselves will learn and behave differently as they progress throughout their career. This source of change can be the result of many different reasons. For instance, an increased knowledge base will provide the individual with the ability to transfer previous knowledge to a new situation thereby encountering less stress from learning something new. This previous knowledge will also then provide the individual with a clearer understanding of them self with regards to knowing how they learn and behave under a variety of situations. While it’s likely that change in a person’s learning abilities and behaviors will occur throughout their career, the change will be more positive if the proper learning and behavioral techniques are applied. Therefore it helps to understand why learning theories are relative and how they can b e used to change behavior. Learning Defined Learning can be defined as a process by which our behavior, knowledge, skills, abilities and attitudes lead to a potential change or a permanent change in how we perceive, interpret and understand our environment or incoming stimuli. As a way to explain how this learning process takes place, numerous theories about learning have been and continue to be developed as a way to further define this process. A theory, though defined many ways, can be understood simply asShow MoreRelatedBehavior of the Student1605 Words   |  7 Pagesintroduction, the theories related to it, the conceptual framework, the statement of the problem, its significance to the group of individual, the scope and limitations, and the definition of important terms used in the study. Introduction The study of human behavior is  absolutely essential for anyone to cultivate positive relations with others and avoid unnecessary conflict. The study of human behavior needs to be part of any educational curriculum program. The study of human behavior helps one toRead MoreEssay about Family Conflict Affects Child Social Development1682 Words   |  7 PagesFamily plays an important role in the positive development of a child’s mind, behavior and in general as a whole. Everyone wants a stable environment whether at home or outside. Stability in life does not last all the time due to stress, conflict or any other issues that sometimes can’t be avoided. Conflict occurs with or without us realizing it. It can happen in our daily lives from the smallest to the biggest issues either with our family, friends, strangers, colleagues or just about anyone weRead MorePsychology: Questions on Cognitive Development1557 Words   |  7 Pagesthe world through twin processes he c alled: a. conservation and revisionism b. motor learning and cognitive learning c. egocentric thinking and magical thinking d. assimilation and accommodation _B___ 5. Social and cognitive influences on how we interpret, organize, and use information characterizes ________. a. Freudian theory b. social role theory c. parent modeling model d. affective-primary theory ____ 6. Boys will be boys and girls will be girls. Parents reward their children wheneverRead MoreDifferential Association Theory Essay1739 Words   |  7 Pagesschool, it’s not hard to see how this behavior drastically affects their quality of education and overall school experiences. Bullying can also produce physical responses such as headaches, stomach pains, anxiety, and possible depression, which in turn can affect the student’s self-esteem and sense of belonging. An issue causing such extreme emotional and physical pain is often addressed by schools in an effort to decrease school-related bullying by showing students how to deal with their differencesRead MoreThe Theory Of The Human Development993 Words   |  4 PagesPart 1: Of the four major psychological theories (ecological, behavioral, humanistic, psychoanalytic), which one(s) is/are most closely aligned with your personal belief system? All four major Psychological theories are very significant, but based on my reading about all of them, I can convey that the ecological theory is the most closely aligned with my personal belief system. Part 2: Why? I chose this theory because it states that a person’s development is influenced by everything in the surroundingRead MoreBandura s Social Learning Theory And Attachment Theory1260 Words   |  6 PagesQuestions 1: Social Learning Theory and Attachment Theory Bandura’s social learning theory and Bowlby’s attachment theory. Each of these theories has similarities and distinctions regarding the mechanisms that underlie the impact of child abuse. This essay will examine these competing theories to determine which mechanisms are most strongly supported for families at high risk for child abuse and/or neglect (Begle, Dumas Hanson, 2010). Social Learning Theory Social learning theory suggests that theRead MorePsychodynamic Theory And Family Counseling1354 Words   |  6 PagesPsychodynamic Theory and Family Counseling Advantages and Disadvantages Psychodynamic therapy has been around for ages, and has been very beneficial for clients who are suffering from an array of difficulties in life. This form of therapy has the client focus on the past and understand how it has positively or negatively affected his/her behavior and outlook on life. There are many advantages and disadvantages to taking this historical approach when working with families. Starting with the advantagesRead Moreconsumer behaviour1622 Words   |  7 PagesCompare and contrast Howard and Sheith model and Nicosa model These different decision making models are approaches the problem of consumer decision making differently. The Engel-Kollat-Blackwell model is essentially a conscious problem solving and learning model of consumer behaviour. This model has a good description of active information seeking and evaluation processes of consumer. The information processed in this model is the stimulus. The consumer ¡Ã‚ ¦s decision processes act upon this stimulusRead MoreThe Effects Of Criminal Experience On Perceived Detection Risk956 Words   |  4 PagesThe author’s objective to the question of individuals learning from their offending experiences was a test of deterrability in his study as to the effects of criminal experience on perceived detection risk which he stated varies by criminal propensity. I agree with the author’s statement that â€Å"deterrence works differently for crime-prone individuals.† (p.1) As a society we need to consider that anything experienced after sentencing from treatment received while incarcerated such as education, prisonRead MoreNotes On Autism Spectrum Disorder1656 Words   |  7 Pages What are the historical theories, who are the major contributors, and what are the relevant federal laws underlying the field of ASD? The historical theories that are in the field of ASD all originated with Leo Kanner. His work was started in 1943 where he identified â€Å"autism† using common descriptions. The descriptions lead to a certain criterion that was then used to identify those with ASD. The criteria included, but is not limited to, rare communication behaviors, as well as restricted and

Should Marijuana Be Illegal Drugs - 967 Words

Have you ever believed in something and later came to the realization it just wasn’t true? Perhaps when you were younger, all the children believed in great ole Saint Nick until we became older and realized their really isn t a fat white guy sliding down the chimney delivering presents to families. Well I once had a belief until one day that all changed. Her name was Marijuana. Many people hold extreme views regarding drugs, especially illegal drugs. Anti-drug individuals often present a view of all illegal drugs as horrendous and without any redeeming qualities. I used to be this individual. Before my newfound discovery I believed marijuana usage was unacceptable , while despising the users. I perceived marijuana as a gateway drugs to other harmful dangerous drugs and a narcotic that honestly ruined individuals lives. Personally I believed that marijuana made individuals lazy , while forcing users into having lackadaisical motivational attitudes and being negligent with their futures and education. All of my asinine and irrational beliefs on this narcotic all came to a hault the day I experienced my first high. The first time I got high was after graduation practice and it honestly was one of the best days of my life. My best friend and I decided we would reward ourselves for exceling and graduating high school. My experience smoking marijuana for the first time was sensational. The euphoric feeling I felt had me sitting on cloud nine. All of my worries and stress I hadShow MoreRelatedShould Marijuana Be Legal And Illegal Drugs?872 Words   |  4 Pages Marijuana is one of the most popularly used drugs in the world, and is growing in popularity every year because of the fact that it has great potential for medical use, is relatively harmless compared to other legal and illegal drugs, and can be used to create practical household items. It is popular with many groups as a recreational drug, but recent research has suggested that marijuana can be very useful in medical applic ations. It contains chemicals that affect the central nervous systemRead MoreThe Drug Marijuana916 Words   |  4 PagesMarijuana is one of the most commonly abused drugs around the world and is categorized by the US Drug Enforcement Agency as a schedule I drug. This means it has a higher chance of being abused. (â€Å"Legalization of marijuana: potential impact on youth† 1825). Those who are in support of legalizing marijuana do not understand the negative effects of legalizing marijuana and marijuana use itself. There are several arguments for legalizing marijuana, however, the reasons for keeping it illegal outweighRead MoreEssay Illegal Drugs and Its Impacts1342 Words   |  6 PagesSurvey on Drug Abuse in 2001, 12% of Americans ages 12 and older reported illegal drug use in the past year (Drug Policy Information Clearinghouse, 2003). Some of the most popular drugs include marijuana, cocaine, and heroine. With such widespread use worldwide, illegal drugs have serious so cial and political impacts. Socially, drug use spreads quickly and is closely related to crimes. Politically, drug use sparks the debate between prohibition and legalization. The most widely abuse drug in the UnitedRead MoreMarijuana Laws Restrict The Growth And Use Of Marijuana1513 Words   |  7 PagesMarijuana is â€Å" the dried leaves and female flowers of the hemp plant, used in cigarette form as [a] narcotic or hallucinogen.†(â€Å"Marijuana†) In the 17th century, marijuana production was encouraged and supported by U.S. legislation. Later, â€Å"during the 19th century,[marijuana] use became a fad in France and also, to some extent, in the U.S.†(â€Å" Marijuana Timeline†). During the 1920’s and 1930’s, the drug raised fears linked with illegal immigrants and criminal activity. (â€Å"Marijuana Timeline†). ThenRead MoreShould Marijuana Be Legalized?1156 Words   |  5 PagesMarijuana Should Not be Legalized As we know, support for marijuana legalization has been increasing in the United States in recent years and several U.S. states have legalized recreational or medical use. But it is correct to legalize the marijuana? Would marijuana harm human beings? Is it addictive? According to this research paper, the conclusion is that marijuana should not be legalized. Marijuana, also known as cannabis and by numerous other names, is a preparation of the cannabis plant intendedRead MoreLegalize Marijuana; Annotated Bibliography Essay1381 Words   |  6 PagesLegalization of Marijuana Marijuana is the most commonly used illegal substance in United States and in many other countries; this is a statement that seems to be in each article that is written about the legalization of marijuana. This is a subject that has been up for debate for quite a few years now. There are many people who support the legalization of this drug and are strongly convinced that marijuana is not a drug in which one should be punished for, but rather a drug that should not be frownedRead More Pro Legalization of Marijuana in the United States Essay1689 Words   |  7 Pagesit seems as if the legalization of marijuana is being set on the back burner of legislation. There are so many opinions, sides, and overall arguments for and against it that many vote seeking politicians and policy makers have put up a strong resistance to this issue. In this paper I will illustrate the reasons why I think marijuana should indeed be legalized and also the arguments from people who disagree and feel that i t should stay an illegal drug. Marijuana has been around for centuries. ItRead MoreGateway Effect of Marijuana Essay1405 Words   |  6 PagesMarijuana has been used by people over many centuries for medical uses. It is a natural pain killer used today as a recreational drug by people all over the world. According to Noel Merino in, â€Å"Introduction to Gateway Drugs: Opposing Viewpoints†, â€Å"a drug is something other than food intended to affect the structure or function of the body†. Marijuana is a very controversial drug and has been outlawed in many countries for its affect on the function of the body. â€Å"Effects may involve hallucinationsRead MoreWhy Marijuana Should Be Illegal1610 Words   |  7 PagesCannabis also known as marijuana, is a plant produced in many countries worldwide. Marijuana was first introduced by the Mexican immigrants for recreational usage, the misconduct of the drug had our whole nation in turmoil so it was voted on to be illegal throughout the whole Unite d States. Marijuana possession is illegal and it is illegal for so many different reason. In fact, there were over 8.2 million marijuana arrest in the united states last year according to ACLU’s original analysis drawnRead MoreThe Social Benefits of Legalization of Marijuana1459 Words   |  6 Pagessocieties. I want to give the definition of Marijuana that is important for my research. â€Å"Marijuana is a mixture of leaves, stems and flowering tops of the hemp plant.†(Marijuana, 317). Today in most countries soft narcotics and especially narcotics like marijuana are illegal. Marijuana is a misunderstood drug that is thought of as dangerous but it isn’t. Because of people’s ignorance and gullibility marijuana has become illegal for all the wrong reasons and should be re-examined for legalization. Society

What You Need to Know About Consecutive Numbers

The concept of consecutive numbers may seem straightforward, but if you search the internet, youll find slightly differing views about what this term means. Consecutive numbers  are numbers that follow each other in order from smallest to largest, in regular counting order, notes  Study.com. Put another way,  consecutive numbers are numbers that  follow each other in order, without gaps, from smallest to largest, according to  MathIsFun. And  Wolfram MathWorld  notes: Consecutive numbers (or more properly, consecutive  Ã¢â‚¬â€¹integers) are integers n1  and n2  such that n2–n1   1 such that n2 follows immediately after n1.​ Algebra problems often ask about properties of consecutive odd or even numbers, or consecutive numbers that increase by multiples of three, such as 3, 6, 9, 12. Learning about consecutive numbers, then, is a bit trickier than is at first apparent. Yet it is an important concept to understand in math, particularly in algebra. Consecutive Number Basics The numbers 3, 6, 9 are not consecutive numbers, but they are consecutive multiples of 3, which means that the numbers are adjacent integers. A problem may ask about consecutive even numbers—2, 4, 6, 8, 10—or consecutive odd numbers—13, 15, 17—where you take one even number and then the very next even number after that or one odd number and the very next odd number. To represent consecutive numbers algebraically, let one of the numbers be x. Then  the next consecutive numbers would be x 1, x 2, and x 3. If the question calls for consecutive even numbers, you would have to ensure that the first number you choose is even. You can do this by letting the first number be 2x instead of x. Take care when selecting the next consecutive even number, though. It is  not  2x 1 since that would not be an even number. Instead, your next even numbers would be 2x 2,  2x 4, and 2x 6. Similarly, consecutive odd numbers would take the form: 2x 1, 2x 3, and 2x 5. Examples of Consecutive Numbers Suppose the sum of two consecutive numbers is 13. What are the numbers? To solve the problem, let the first number be x and the second number be x 1. Then: x ( x 1) 132x 1 132x 12x 6 So, your numbers are 6 and 7. An Alternate Calculation Suppose you had chosen your consecutive numbers differently from the start. In that case, let the first number be x - 3, and the second number be x - 4. These numbers are still consecutive numbers: one comes directly after the other, as follows: (x - 3) (x - 4) 132x - 7 132x 20x 10 Here  you find that x equals 10, while in the previous problem, x was equal to 6. To clear up this seeming discrepancy, substitute 10 for x, as follows: 10 - 3 710 - 4 6 You then have the same answer as in the previous problem. Sometimes  it may be easier if you choose different variables for your consecutive numbers. For example, if you had a problem involving the product of five consecutive numbers, you could calculate it using either of the following two methods: x (x 1) (x 2) (x 3) (x 4)or(x - 2) (x - 1) (x) (x 1) (x 2) The second equation is easier to calculate, however, because it can take advantage of the properties of the  difference of squares. Consecutive Number Questions Try these consecutive number problems. Even if you can figure out some of them without the methods discussed previously, try them using consecutive variables for practice: Four consecutive even numbers have a sum of 92. What are the numbers?Five consecutive numbers have a sum of zero. What are the numbers?Two consecutive odd numbers have a product of 35. What are the numbers?Three consecutive multiples of five have a sum of 75. What are the numbers?The product of two consecutive numbers is 12. What are the numbers?If the sum of four consecutive integers is 46, what are the numbers?The sum of five consecutive even integers is 50. What are the numbers?If you subtract the sum of two consecutive numbers from the product of the same two numbers, the answer is 5. What are the numbers?Do there exist two consecutive odd numbers with a product of 52?Do there exist seven consecutive integers with a sum of 130? Solutions 20, 22, 24, 26-2, -1, 0, 1, 25, 720, 25, 303, 410, 11, 12, 136, 8, 10, 12, 14-2 and -1 OR 3 and 4No. Setting up equations and solving leads to a non-integer solution for x.No. Setting up equations and solving leads to a non-integer solution for x.

Finding a Scapegoat Religious Persecution During the...

Finding a Scapegoat: Religious Persecution During the Great Mortality By the mid-fourteenth century, much of Europe had heard of a plague which ravished central Asia decades prior. Rumors of awful pestilence and death spread though the continent, yet most would not be able to fathom the awaiting catastrophe. Between 1347 and 1351, the mysterious force of the Black Plague was estimated to have killed off one-third to one-half of Europe’s entire population. Although there is now a medical explanation for the occurrence of the plague , religious fanaticism, ignorance, and superstition pervaded the consciousness of Europe’s population. Those attributes, mixed with a great unrelenting plague of unknown origin, led to the inevitable search†¦show more content†¦Within days, the pogrom spread to neighboring villages. In some, the jewish residents were offered conversion, but many would rather, and often did, choose death. In some instances, entire populations in jewish towns committed suicide. One chronicler of the time said â€Å"Moth ers would throw their children into the flames rather them risking them being baptized and then would hurl themselves into fire... to burn with their husbands and children† During the peak years of the plague, more than 200 Jewish communities were wiped out, mostly within the countries of France, Germany, and England. In some places, the Jewish population was driven out, while in most occurrences, riots of christians brought mass destruction to communities. Frankfurt, for instance, had a population of over nineteen-thousand jews in the year 1300. By the end of the century, all of the jews had been killed or fled the city entirely. During the summer of 1348, as the plague moved eastward through France, Germany, and Switzerland, the rumors continued to spread that the Great Mortality was indeed a Jewish plot. Rumors went from vague accusations to more complex and detailed stories. By the autumn of 1348, it was universally understood that the plague wasShow MoreRelatedIs Trump s Xenophobic Rhetoric And Propagandizing Helped Win Him The Election? Essay1782 Words   |  8 PagesIntroduction Trump announced, at a rally in Mount Pleasant, S.C. during his run for the Republican nomination, that he would call for a total and complete shutdown of Muslims in the United States and compared his plan, favorably, with the internment of Japanese Americans during World War II. He also claimed he would send Syrian refugees already accepted into the U.S. back to Syria if made President, saying â€Å"I m putting the people on notice that are coming here from Syria as part of this mass

Why Do People Use Drugs Free Essays

PSY215: DRUGS AND DEPENDENCY ESSAY ONE WHY DO PEOPLE USE DRUGS? LACHLAN SLOAN 30790798 Throughout history, people have used different kinds of drugs to alter the way they feel or experience consciousness. Ritualistic use of drugs has been commonly practiced by various cultures such as the mushroom induced trance state utilised by Native American Indians to commune with the Great Spirit. Pacific Islanders drink Kava as a means of connecting with the supernatural, healing illness and welcoming guests to the community. We will write a custom essay sample on Why Do People Use Drugs? or any similar topic only for you Order Now Whilst Indians referred to being consciously high as the state of ‘Shiva’ and associated this process with the worship of one of their prime deities, Shiva. Over time the ritualistic use of drugs has integrated as a part of modern society which can be observed in celebrations such as weddings and birthdays where alcohol is commonly consumed. As there is such a vast range of drugs and influences available with many established uses and categorisations the process of determining why people use drugs becomes intricate very rapidly. Norman E Zinberg developed a theory on drug use which is a widely accepted public health model. The basis of this theory argues that it is not possible to understand drug use, the effects or the outcomes of the drug experience unless you take into account the interrelationship of factors between: the drug, the environment and the individual (Zinberg, 1986). For the purpose of this analysis various aspects of influence have been categorised based on Zinberg’s theory to coherently convey why people use drugs. The categorizations are as follows: Individual (cognition, genetics, and physical/psychological state), drug (perceived functions of drug use in society/specific purpose for using a particular substance, drug related expectancies and compulsive use) and environment (social/contextual level). Boys et al (2001) recorded among a study of 364 participants that had used cannabis over the past year that, the two most popular reasons for using the drug were to ‘just get really stoned or intoxicated’ (90. 7%) and ‘help you to relax’ (96. 8%). People using drugs often state that they use them to feel ‘good’. What makes these people feel ‘good’ is the way in which the chemicals in these drugs influence cognition. This state of feeling ‘good’ and or being high is attained because most drugs act on the limbic system in the brain, referred to as the ‘pleasure centre’. The presynaptic terminal releases the neurotransmitters Dopamine, Noradrenaline and Serotonin via nerves located at the terminal. These neurotransmitters are released and travel to the post synaptic terminal where specific receptor sites are located on the nerve cell for each neurotransmitter. Here nerve action potential is developed via neurotransmitter action on the receptor site. Prevalent drugs act by blocking, mimicking or stimulating the release of neurotransmitters via the presynaptic terminal. When Dopamine levels are increased, mimicked or reuptake is permitted (blocked) the reward pathway in the brain is affected which when stimulated creates feelings of pleasure and euphoria (pleasure is associated with reward). The ingested drug is hence associated with pleasure and reward and the person is influenced to continue using the particular drug. Current cognitive-motivational theories of addiction assert that prioritising appetitive, reward-related information plays an inherent role in the development and continuation of substance abuse (Field Cox, 2008; Franken, 2003; Wiers et al 2007). A study focused on reward-related attentional processes among 682 young adolescents (mean age= 16. 14) had participants complete a motivated game in the format of a spatial orienting task as a behavioural index of appetitive-related attentional processes and a questionnaire to index substance (alcohol, tobacco, and cannabis) use. Correlational analysis showed a positive relationship between substance use and enhanced attentional engagement, with cues that predicted potential reward and non- punishment (Ostafin et al, 2013). Research since the mid 1960’s has established that genetics play a modest (yet relevant) role in the development of drug use problems in some individuals (Pickens, 1988; Farrell Strang, 1992; Hill, 1993). It has been conveyed by Mcgue (1994) that genetics have an influence on a person’s disposition to use drugs. After a review of literature on genetics research in relation to alcoholism, Mcgue established that genetic factors exert a moderate influence on male and female risk for alcoholism. It has been suggested by Hansler (2001) that mental illness motivates sufferers to take drugs (prescription and recreational), this process can cause drug problems (when a person takes drugs in the hope of escaping their symptoms or becomes dependent on a prescription drug). Examples include a person suffering from social anxiety ingesting cocaine in order to temperamentally enhance their sociability when going out with friends. Most of the evidence, however, seems to indicate that these factors can lead to problems; that is, biological, social and/or environmental factors predispose a person to have both a mental health and a substance abuse problem. Aesthetics and physicality are also motivators for drug use. A person will ingest substances to alter the physical nature of their body, primarily due to the fact that they are not satisfied with a particular aspect of their physical self. Examples include; performance enhancing drugs (steroids), Viagra and antibiotics. In beginning the process of analysing the perceived functions of drug use/specific purpose for using a particular substance, psychoactive drugs are the first place to start as due to the broad range of this category. The classification of psychoactive drugs is sub divided into three categories (with some drugs falling into more than one category); Depressants, Stimulants and Hallucinogens. Depressants work by inhibiting the activity of the CNS (Central Nervous System), which slows down various bodily functions such as heart rate and breathing. This classification of drugs has with it a reputation inherent within society as having a calming effect (popularised primarily due to alcohol its acceptance and availability). People generally take this type of drug to relax, another primary function and motivation of the use of depressants is to combat the effects of stress and anxiety (reduces nerves and relaxes muscle). These drugs are typically easy to obtain being available illegally and legally. Examples include acquiring a depressant legally via a doctor’s prescription or benzodiazepines to treat anxiety and purchasing marijuana from a local drug dealer in order to alleviate stress from work. Stimulants work by stimulating the CNS (increasing brain activity) which causes the body to become more aroused and responsive. Hence stimulants elevate the mood, create excitement and even induce a state of euphoria. Due to the nature of stimulants improving responsiveness this category of drug is associated with increasing peopl e’s energy levels as brain activity is dramatically increased. Stimulants are widely available legally and illegally with the most common being caffeine, which is the most widely used drug in the world (Julien, 2001). Hallucinogens are a class of drug that alter perceptual functions; sight, hearing, smell, taste or physical touch. Hallucinogens disrupt how the nerve cells and the neurotransmitter serotonin interact with the CNS. By altering the natural levels of serotonin in the body, hallucinogens alter the way in which your brain processes information relevant to perceptual functions. The inhibition of the user’s perceptual functions allows for the body to generate an intense high. Hence many users of hallucinogens utilise this type of drug to experience the intensity of the high and/or to escape reality. Examples of hallucinogens include; magic mushrooms, marijuana and LSD. A web based survey of 96 (50 female, 46 male) regular drinking college students over a ten week period) reported on their previous week alcohol use and experience of 24 alcohol-related consequences, including their subjective evaluations of those consequences. Most notably of the results, hierarchical linear model tests revealed that students drank less and experienced fewer consequences following weeks in which they rated their consequences as more negative (relative to their own typical subjective evaluations), suggesting that viewing one’s recent consequences as aversive prompts self-initiated behaviour change. It was conveyed by Boys et al (1999) that significant relationships between perceived functions and both the persons intentions to use the drug again in the future and the recent use of a particular drug. Data was collected from a cross sectional survey of one hundred participants aged 16 – 21 years of age. Higher scores on a five item social/contextual function scale (Eg. using a drug to help you feel more confident in a social situation) were associated with a greater frequency of recent cannabis use. Drug expectancy is a psychoactive process that occurs as a response to an individual’s expectation that a drug induced effect will occur. Drug expectancy divulges the nature of a person desire to experience the effects from a particular drug(s). The effect occurs from a person’s own experience with a drug, education, feedback from peers/family and media influence. Once acquired via direct experience with a drug, the memory network of positive expectancies can be primed by internal or external drug associated cues. Primed expectancies are thought to guide subsequent drug use (Hersen, 2013). Self-reports from 704 college students were content analysed and used to develop the Marijuana Effect Expectancy Questionnaire. Responses were examined using exploratory and confirmatory principle components analysis. Six marijuana expectancies (34. 6% of variance) were identified: (a) cognitive and behavioural impairment, (b) relaxation and tension reduction, (c) social and sexual facilitation, (d) perceptual and cognitive enhancement, (e) global negative effects, and (f) craving and physical effects (Schafer Brown, 1991). When a person begins using a drug on a regular basis they begin to become dependent on the drug. As tolerance towards the drug grows in the person they become more dependent on the drug in order to achieve the same effect they attained from their first usage. Drug dependency can manifest in both physical/psychological forms. This can be classified in the sense that the body requires the drug to function properly relating to either form of classification. When a person abstains from retaining the normal level of the abused drug in their blood withdrawal symptoms begin to act. Those with a physiological dependency experience physical discomfort, shaking, nausea and vomiting as withdrawal symptoms. People with a Psychological dependence feel depressive, anxious, aggressive and irritated. Research supports the belief that the negative nature of withdrawal symptoms is associated with drug users continued abuse of a certain drug (Rogers, 2002). Social/contextual level influences have a massive level of governance over a person’s rationalising to use drugs. College students say they utilise alcohol and drugs in order to lessen depression, increase sociability, satisfy curiosity, heighten sexual pleasure, alleviate physical discomfort and expand consciousness (Robbins et al. , 1970). Association with peers tilising drugs is one of the strongest predictors of adolescent drug use (Fergusson et al, 1995; Brook et al, 1990). If other members of the group begin using drugs, some people are influenced to trade sobriety for use in order to fit in and adapt to the group. Motivation for this exists in the individual wanting to conform to the dynamics of the group paired with fear of rejection from the group. An example of this is conveyed by Hohman et al (2013) via a study of data obtained from the National Survey of Parents and Youth (N= 1,604). Two hierarchical multiple regression models were developed examining the association between ambivalent attitudes, intentions and later marijuana use. The hierarchical models consisted of; an analysis of the moderating effect of ambivalence on the persons intent to use marijuana and the testing of the moderation of ambivalence on literal marijuana use a year later. Results from both hierarchical analyses propose that ambivalence moderated the association of friend norms and subsequent adolescent marijuana use: friend norms were better predictors of marijuana intentions (? 0. 151, t = 2. 29, p = 0. 02) and subsequent use when adolescents were attitudinally ambivalent about marijuana use (? = 0. 071, t = 2. 76, p = 0. 006). The environment of a person greatly influences their susceptibility to drug use. Not only does the social context of a person influence drug use but the environment itself plays a very influential role. A study undertaken in Zinberg’s ‘Drug, Set, And Se tting: The Basis For Controlled Intoxicant Use’, analysed a group of American soldiers who began using and became addicted to heroin during the Vietnam war. After the war effort, usage â€Å"virtually ceased†, with only 12% of the soldiers remaining addicted after returning back to the United States. It is evident that these American soldiers were utilising heroin as a form of escapism, a way to disassociate themselves from the harsh reality they were situated in. Hence it can be expected that a person’s socioeconomic status would affect their use of drugs. People living in a negative environment and/or of a lower socio economic status would be more likely to turn to drug use as a means of dealing with and escaping their predicament. In the process of determining why people use drugs a diverse range of conclusions have been reached via a model representative of Zinberg’s theory. We began by stating the ritual usages practiced for thousands of years which have transcended into society after society. We begin with Zinberg’s notion of the individual and diverge into the way in which human cognition is affected by drugs. As this topic is explored it is conveyed just how susceptible our brains are to drug use and why we enjoy the temperamental effects drugs create. Genetics, physical and psychological disposition are also conveyed as influencing reasoning for drug use. Drugs are addressed via the perceived functions of illegal and legal drugs by an analysis of drug categorisations where perceived functions and reasons for use are conveyed. Drug expectancy and tolerance is explained and the reasoning for continued use and addiction is communicated via a study by Schafer Brown (1991). The social/contextual level of influence is analysed via various studies by Zinberg (1986) and Hohman (2013) conveying environmental and social influences. People ingest a diversity of different drugs for a variety of different reasons; socialisation, environmental factors, perceived norms, to relax, pleasure, to conform, genetics, addiction, out of boredom or curiosity or to escape their problems. Reference List Boys, A. , Marsden, J. , Fountain, J. , Griffiths, P. , Stillwell, G. , Strang, J. (1999). What influences young people’s use of drugs? A qualitative study of decision-making. Drugs: Education, Prevention and Policy,  6,  373–389. Boys, A. , Marsden, J. , ; Strang, J. 2001) Understanding reasons for drug use amongst young people: a functional perspective. Health Education Research, 16  (4), 457-469. DOI:  10. 1093/her/16. 4. 457. Field, M. , ; Cox, W. M. (2008). Attentional bias in addictive behaviours: a review of its development, causes, and consequences. American Journal of Psychology, 84, 349 – 358 DOI: 10. 1016/j. drugalcdep. 2008. 03. 030. Franken, I. H. (2003). Drug craving and addiction: in tegrating psychological and neuropsychopharmacological approaches, 4, 563 – 79. Hansler, V. (2001). The Inherent Disposition to Drug Abuse, 9, 32 – 47, New York: Worth Publishers. Hersen, M. (2013). Principles of Addiction: Comprehensive Addictive Behaviours and Disorders, 1, 426 – 429 Hill, W. G. (1993). Variation in genetic composition in back crossing programs, 84, 212-213. Hohman, Z. , Crano, W. , Siegel, J. , ; Alvaro E. (2013). Attitude ambivalence, friend norms, and adolescent drug use. Prevention Science, Germany: Springer, DOI: 10. 1007/s11121-013-0368-8. Julien, R. M. (2001). A Primer of Drug Action, 4, 88-105, New York: Worth Publishers. Mcgue, M. (1994). Genes, environment and the etiology of Alcoholism. The development of alcohol problems, exploring the biopsychosocial matrix of risk, 26, 1 – 40. Merrill, J. E. , Jennifer, P. , ; Barnett, N. P. (2013). The Way One Thinks Affects the Way One Drinks: Subjective Evaluations of Alcohol Consequences Predict Subsequent Change in Drinking Behaviour,  Psychology of Addictive Behaviours,  27, 42-51. Robbins L. , Edwin, S. , William, A. , Stern, F. , ; Stern M. (1970). College Student Drug Use. American Journal of Psychiatry 126, 12, 1743 – 1751. Rogers, D. (2002). Substance Dependency: Consequences and the Path to Recovery, 8, 78 – 81. Schafer, J. , ; Brown, S. A. (1991). Marijuana and cocaine expectancies and drug use patterns, Journal of Consulting and Clinical Psychology, 59, 558 – 565. Schuster, C. , ; Pickens, R. (1988). AIDS and Intravenous Drug Abuse, Problems of drug dependence 1988, 7, 241 – 252. Strang, J. , ; Farrell, M. (1992). Harm Minimisation for Drug Misusers, 3, 1127–1128, London: Sage Van Hemel-Ruiter, M. E. , DeJong, P. J. , Albertine, J. , ; Brian D. Ostafin. 2013). Reward- Related Attentional Biases and Adolescent Substance use: The TRAILS Study. Psychology of Addictive Behaviours, 27, 142-150. Wiers, R. W. , Bartholow, B. D. , Van Den-Wildenberg, E. , Thush, C. , Engels, R. , Sher, K. J. , Grenard, J. , Ames, S. L. , ; Stacy, A. W. (2007). Automatic and controlled processes and the development of addictive behaviors in adolescents: a review and a model. Pharmacol Biochem Beha viour, 86, 263–283. Zinberg, N (1986). Drug, Set, and Setting: The Basis For Controlled Intoxicant Use, 10-11, Yale University Press. 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Application of Time driven Activity Based - Myassignmenthelp.Com

Question: Discuss about the Application of Time Driven Activity Based. Answer: Introduction and Description of Client The world is changing and change itself is changing. With the passage of time, the Universe of Business and Management is witnessing tectonic shift in Business Environment and Business Practices. For Instance, the concept of ABC was popular in 1990s. In the present era, without underestimating the utility of ABC System, the concept of ABC system of costing has been replaced by better alternative practice Time-Driven Activity based costing (TDABC). TDABC looks fool-proof and fined tuned with the need of an hour. However, in real life it has lost some relevance with the change in facts and circumstances and changing size of business organisations The discussion on the Time-Driven Activity based costing (TDABC) will be explained with the help of example of Cases Study. The client of Management Consultancy firm is an entrepreneur who owns and manages Hotel. His Hotel provides various services: Food Services, Room Services, reception of guests, Dance floor, Event management and other related services. He has already implemented Activity Based Costing. Now he has expanded his operation by infusing $ 100 million dollars. However, he has cost escalation issue. Further, he recently attended seminar on Time-Driven Activity-Based Costing. He wants an analysis on whether he should replace Activity Based Costing System (ABC) by Time-Driven Activity based costing (TDABC) or continue with ABC system. His objective is to know the various costs exactly, control cost and expenditure and consequently increase profit margin. Description of Time-Driven Activity Based Management and its features Before 1985, Costing Systems were not advanced and were not prevalent among various Industries. However, in 1987, Cooper and Kaplan devised the concept of Activity Based Costing System (The Economist, 2018). Within few years, it became the buzzword of Corporates as it solved the cost escalation issues of thousands of companies. However, with the passage of time and advancement in Information and Communication Technology, the businesses became complex and difficult to manage (Miller, 2018). Now ABC system has lost relevance in managing large Organisations as with the passage of time activities of business have become complex. Moreover, ABC system is difficult to implement. Adding further it is difficult to maintain (Onlinemasters.ohio.edu, 2018).Secondly, ABC system became less effective as this method was not capable of taking into consideration the complexity of operations of enterprises, was expensive to install and took long time in implementation. Moreover, when employees are assessed on how much time they have spent on various activities, they report partial metrics as they do not disclose idle or unused time (Simplestudies.com, 2018). So, in ABC System, full capacity is assumed that provides biased results and biased interpretation (Oklu, R., Haas, D., Kaplan, R., Brinegar, K., Bassoff, N., Harvey, H., Brink, J. and Prabhakar, A., 2018). This leads to assessing of cost-driver rates that are too high and wrong. However, TDABC considers realistic figures by deducting idle time of chats and other informal activities. In TDABC, management assesses resource demand as per each transaction, customer or product rather than assigning resource cost to the activities in the first step and then to customers or products. Moreover in TDABC only two parameters are considered: Cost per time unit of supplying capacity of resources and unit times of consumption of resources by customers, services or producers (Kaplan and Anderson, 2006). The fact that ABC System has disadvantages doesnt mean it has no utility (Barndt, Oehlers and Soltis, 2018).ABC method has solved dilemma of hundreds of companies (Campanale, Cinquini and Tenucci, 2018).Consequently Time-Driven Activity Based Costing (TDABC) was devised by RS Kaplan and Steven R.Anderson in the year 2004 and soon became popular and replaced traditional ABC.TDABC takes into consideration duration cost drivers (hours or minutes) in place of Transaction cost drivers (number of Bills processed). Only two yardsticks are required in TDABC: cost per time unit for supplying resources and the unit times of usage of resource capacity by products, customers and services (Tibor, L., Schultz, S., Menaker, R., Weber, B., Ness, J., Smith, P. and Young, P., 2018).The ABC system has assisted many organisations by improving processes on Shop floor, low cost designs of products and other benefits (Bahnub, 2010). Difference between ABC System and TDABC In ABC system, Decision making takes place at product level while in TDABC decisions takes place at both product level and process level (Wiese, 2009).In ABC System, the focus is on financial measures whereas in TDABC focus is on non financial measures(Kaplan and Cooper, 1998). Illustration showing contrast between Activity Based Costing System and Time-driven Activity Based Costing ABC System Time-driven Activity Based Costing The input of ABC System is transaction cost driver (for instance number of Accounts Payable invoices processed). In ABC System it is assumed that Accounts Payable Clerk incurs following costs: $10 per invoice processed and $ 6 per credit Application. Further it is assumed that 14,000 Accounts Payable in invoices and 10,000 credit Applications have been processed by Clerk. The input of TDABC System is duration cost drivers (for instance hours or minutes). Under TDABC it is assumed that it takes about 7 minutes to process an Accounts Payable Invoice and 6 minutes for applying to Credit Application. So the Unit cost as per TDABC is as follows: Cost of input resources/Practical Capacity =Cost of Input Resources/ Practical Capacity = $2,00,000/2,12,160 minutes = $.94 per minute So Cost of Processing an Accounts Payable Invoice = (7 minutes) ($.94 per minute) = $6.58 per invoice Cost of Applying for one credit application (6 minutes) ($.94 per minute) = $5.64 per credit application. How the figure of 212,160 has been calculated? Capacity of clerk is limited to 249,600 minutes per annum, however, under TDABC capacity of 212,160 minutes per annum of clerk has been considered. Reason being in Reality, it is impossible that the entire time span of 249,600 minutes will be utilised by clerk in production. Reason being, in the real scenario, it is impossible that entire time span of 249,600 minutes will be utilised in productive activities relative to production. Clerks will also consume some time in taking lunch, chatting with peers, attending phone calls etc. Consequently, employee will not utilise all available 249,600 minutes. In reality, clerk will utilize 85% of 249,600 units i.e. 212,160 minutes in production. Time consumed in Production = (14,000) ($7) + (10,000)(6)=1,58,000 minutes. However total productive capacity of clerk has been determined at 212,160 minutes. But actual time used in production is 158,000 minutes. Difference=212,160-158,000= 54,160 minutes. So 27,080 minutes is non productive time. So unutilised capacity of clerk = [54,160/212,160] (100) =25 per cent. This 25 per cent unutilised capacity will be favourable if clerk has done some other job which doesnt fall under his duty. Otherwise 25 per cent time would be unfavourable for company. ABC Method suffers from other limitations also. Other features of TDABC TDABC is in widespread and used to a great extent across the Globe.However, Critics disfavours ABC System as it is not suitable for complex operations. The focus in TDABC is on time equation.Product Costing Systems are the core ingredients in many management processes like Budgeting, Price Setting etc. It is virtually impossible for business to calculate error-free product costs. TDABC is not a complicated model but it accommodates complicated transactions that can be easily installed and can handle complex situations. Moreover, it is easy to maintainit andits scope can be enlarged whenever there is requirement. In the present era, TDABC can be labelled as most apt and perfect cost model. It takes into consideration only two parameters: per unit cost of providing capacity and estimating the time that is needed to perform an activity. Phases in Time-driven Activity based costing Calculating Departmental Costs TDABC ignores taking employee survey results and then assign cost of resources to cost pools. In the first step cost is accumulated at the department level for the purpose of determining unit cost of capacity. Departmental Costs includes the following costs: Salaries of employees along with fringe benefits. Salaries related to supervision work Salary of Indirect labour The wear and tear i.e. depreciation on technology equipments that are used by employees and supervisors of Organisation. Occupancy cost of supervisor and employees Other related costs to support company functions. What should be done or emphasised? Sustaining expenses of organisation should be considered. The above-mentioned costs are difficult to trace to operating units. TDABC analysis should be extended to shared services. Calculating Practical Capacity TDABC utilises time to drive cost. Capacity is measured in time (seconds, minutes or hours) that employees have to use for executing activities related to work (Haron, 2010). Total Capacity is measured in machine hours available multiplied by number of employees. But the time allotted is not the total time utilised in performing activities. Employees will use some time in chatting with peers and other informal activities(Kaplan and Anderson, 2007).So Machine hours should be reduced after considering informal activities to reach the figure of Practical Capacity. Identification of Activities The next step is the identification of activities that are performed in each department. The activity dictionary of ABC system is helpful in identifying the processes. Flow charts and narratives can also be prepared. With the adoption of TDABC employee survey have been replaced by estimates of the time or capacity that is required to perform an activity and present it in terms of equation. The equations includes base time that is required to process a transaction along with time required for variation in the activities that would be witnessed.Commonly, Equations are formed by starting with principal factor of transaction and then adding variables. It is better to start with the most costly processes. After defining processes, the important variables or drivers that consume time are identified. In the first step, it is easier to use driver data that has been previously collected instead of developing and expanding data collection facilities. The format of time equation is as follows: Depending on the resource availability, transaction base times along with time required to accomplish each variable can be determined. Industrial engineering data of time and motion studies provides valuable information. The two approaches for data gathering and observation are employee survey and observation of the transactions being processed and then taking into consideration average time. TDBAC takes into consideration less data in comparison to ABC System. However, TDABC requires transaction data on customers, products, orders and other cost objects. Companies that have installed Enterprise Resource Planning already process rich data. Rest of the organisations have to invest in the necessary technology. It is better to start with test drive: pilot study or small-scale implementation. The advantage of TDABC is that time equations can be updated for improvements. Conclusion So Time-Driven Activity based costing is suitable for the client who is the entrepreneur, manages the hotel and is currently planning to expand operations by infusing funds. Company is also facing cost escalation issue. Further, Time-based Activity Based Costing in the above-mentioned hotel has lost relevance since the hotel considered will operate on large scale. ABC is very difficult to utilise in case of large organisations. Last but not the least, It is better to implement TDABC since company is facing complexity in operations due to expansion. References: Bahnub, B. (2010). Activity-Based Management for Financial Institutions: Driving Bottom-Line Results. Indianapolis: Wiley. Barndt, R., Oehlers, P. and Soltis, G. (2018). Time-Driven Activity Based Costing: A Powerful Cost Model. [online] Tscpa.org. Available at: https://www.tscpa.org/docs/default-source/default-document-library/activitybasedcostmodel_marapril2015.pdf?sfvrsn=2 [Accessed 4 Jan. 2018]. Campanale, C., Cinquini, L. and Tenucci, A. (2018). Time-driven activity-based costing to improve transparency and decision making in healthcare | A case study | Qualitative Research in Accounting Management | Vol 11, No 2. [online] Emeraldinsight.com. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/QRAM-04-2014-0036 [Accessed 4 Jan. 2018]. Haron, A. (2010). Application of Time-driven Activity Based Costing (TDABC) for Small-medium Enterprise (SME) Company. Johor: UniversitiTeknologi Malaysia. Kaplan, R. and Anderson, S. (2006). Time-Driven Activity-Based Costing. [online] HBS Working Knowledge. Available at: https://hbswk.hbs.edu/item/time-driven-activity-based-costing [Accessed 4 Jan. 2018]. Kaplan, R. and Anderson, S. (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Massachusetts: Harvard Business Press. Kaplan, R. and Cooper, R. (1998). Cost Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Massachusetts: Harvard Business Press. Miller, T. (2018). The ABCs of Activity-Based Costing for Logistics. [online] Material Handling and Logistics (MHL News). Available at: https://www.mhlnews.com/transportation-distribution/abcs-activity-based-costing-logistics [Accessed 4 Jan. 2018]. Oklu, R., Haas, D., Kaplan, R., Brinegar, K., Bassoff, N., Harvey, H., Brink, J. and Prabhakar, A. (2018). Time-Driven Activity-Based Costing in IR. [online]Journal of Vascular and Interventional Radiology. Available at: https://www.jvir.org/article/S1051-0443(15)00660-0/abstract [Accessed 4 Jan. 2018]. Onlinemasters.ohio.edu. (2018). Using Activity-Based Costing (ABC) to Increase Profitability | Ohio University. [online] Available at: https://onlinemasters.ohio.edu/using-activity-based-costing-abc-to-increase-profitability/ [Accessed 4 Jan. 2018]. Simplestudies.com. (2018). A different approach to activity-based costing (ABC) - Accounting guide | Simplestudies.com. [online] Available at: https://simplestudies.com/different_approach_to_activity_based_costing_abc.html/page/2 [Accessed 4 Jan. 2018]. The Economist. (2018). Activity-based costing. [online] Available at: https://www.economist.com/node/13933812 [Accessed 4 Jan. 2018]. Tibor, L., Schultz, S., Menaker, R., Weber, B., Ness, J., Smith, P. and Young, P. (2018). Improving Efficiency Using Time-Driven Activity-Based Costing Methodology. [online] Journal of the American College of Radiology. Available at: https://www.jacr.org/article/S1546-1440(16)31323-0/abstract [Accessed 4 Jan. 2018]. Wiese, N. (2009). Activity-Based-Costing (ABC). Munich: GRIN Verlag.