Saturday, November 9, 2019
Benefits of Integrating Human Resources Management (Hrm) and the Payroll Databases
Benefits of Integrating Human Resources Management (HRM) and the Payroll Databases. The Human Resources Management and Payroll are completely different business processes; however, they depend on each other for accurate and timely flow of information for their business operations. Integrating these two process will ensure that the information flow between them is timely and less erroneous. The benefits of such integration includes but not limited to: (a) No duplicate data entry: Integrating HRM and Payroll processes means maintaining a common database. Therefore, any changes made to any aspect of the database are entered only once. There will be no need to make a duplicate entry of the changes. This eliminates errors that may occur due to multiple entries. (b) Less paper work: Having a common database reduces unnecessary paperwork and greatly reduces input errors. à © Integrated Reporting: Integrating the HRM and Payroll makes room for automatic update of employeesââ¬â¢ records. With integrated reporting tools, consolidated reporting can easily be generated and containing an up to date employee information, benefits, data, and compensation data. . The current problems related to labor at Fargo Publishing (a) Fargo Publishing still uses the traditional punch clocks to track employeesââ¬â¢ time in and out of work. With this system, the company looses lots of money when employees arrive late to work, leave early from work, and then resort to ââ¬Å"buddy clockingâ⬠that is clocking for other people. Employees are paid for hours not worked, and productivity is greatly affected. (b) Employees time data are manually inputted into the payroll computer by checking the time cards. The problem with this process is that there is high risk of input errors obtainable when manually inputting the data for 250 hourly workers. Manually inputting these data is time consuming and delays update to necessary master files. à © Too Many paper work: There is too many paper work involved in the flow of information among the different departments. Since the different processes at the Fargo publishing are not automated, a lot of paper work is involved in the flow of information from one department to the other. This process is not cost effective, and it is also time consuming. There could also be loss of data during transfer process. (d) Employeesââ¬â¢ time cards are checked by HR on a weekly basis at the end of the week. This means that employee database is updated on a weekly basis as related to time in and out. Therefore, no report can be generated based on this information until the end of the week. The issue with this system occurs when there is any threat that will destroy the time cards before the end of the week, all data is lost because the master database is not updated. 3) Recommendations to improve the problems related to labor. a. The use of Biometric Time System: The biometric scan is an automated system that verifies employeesââ¬â¢ identity based on their fingerprint. It provides a more reliable and accurate data on employeesââ¬â¢ identity and time. It eliminates the problem of buddy clocking and ensures that employees are paid for time worked. b. Integration and Syn chronization of Databases: The use of Biometric Time Systems would require the integration and synchronization of all the databases in the HRM and Payroll departments. This will ensure immediate and accurate update to the common database, and easy back up following any changes. This system will also reduce the volume of paper work involved in processing the flow of information. c. The use of Input Edit and Processing Controls: At this point, I would recommend the use of Input Edit and Processing Controls to reduce and detect erroneous entry into the database. Example of controls include: Validity check and field (format) check. (4. ) How Management can measure the cost savings of these recommendations. A. The use of Biometric Time System: The cost savings can be measured by the volume of books printed per day as a result of employees having to report to work on time and leave at a scheduled time to personally clock in and out. The longer time employees spend at work, the more likely productivity will improve when properly supervised. B. Integration and Synchronization of databases: The cost savings can be measured by the amount spent on paper supplies at the end of every month. This is compare to when the system was not integrated or synchronized. It can also be measured by the ease of dataflow among departments, which is how long it takes for department to access information processed in another department. C. Input Edit and Processing Controls: The cost saving can be measured by the number of reports that have to be reproduced because of erroneous entries. It can also be measured by reduction in the overtime paid reflecting the extra hours put in to correct what was previously completed due to error. References Chestnut, R. (n. d). Traditional Punch Clocks Vs Biometric Time Systems. Retrieved November 16, 2010 from, http://www. ezinearticles. com/? Traditional-Punch-Clocks-Vs-Biometric-Time-Systems Romney, M. B. & Steinbart P. J. (2009). The Human Resources Management and Payroll Cycle. In Strayer University 2010 Custom Edition, Accounting Information Systems (pp. 497-517). Upper Saddle River, New Jersey: Prentice Hall. Sinh, M. (2010). Integrating HR and Payroll ââ¬â Key Considerations and Benefits for Companies. Retrieved November 16, 2010 from, http://www. articlesbase. com/software-articles
Thursday, November 7, 2019
The Origins and History of Wine Making
The Origins and History of Wine Making Wine is an alcoholic beverage made from grapes, and depending on your definition of made from grapes there are at least two independent inventions of the lovely stuff. The oldest known possible evidence for the use of grapes as part of a wine recipe with fermented rice and honey was in China, about 9,000 years ago. Two thousand years later, the seeds of what became the European wine-making tradition began in western Asia. Archaeological Evidence Archaeological evidence of wine-making is a little difficult to come by, of course; the presence of grape seeds, fruit skins, stems and/or stalks in an archaeological site does not necessarily imply the production of wine. Two main methods of identifying winemaking that are accepted by scholars are identifying domesticated stocks and discovering grape processing evidence. The main change incurred during the domestication process of grapes is that the domesticated forms have hermaphrodite flowers. What that means is that the domesticated forms of the grape are able to self-pollinate. Thus, the vintner can pick traits she likes and, as long as she keeps them all on the same hillside, she need not worry about cross-pollination changing next years grapes. The discovery of parts of the plant outside its native territory is also accepted evidence of domestication. The wild ancestor of the European wild grape (Vitis vinifera sylvestris) is native to western Eurasia between the Mediterranean and Caspian seas; thus, the presence of V. vinifera outside of its normal range is also considered evidence of domestication. Chinese Wines But the story really must start in China. Residues on pottery sherds from the Chinese early Neolithic site of Jiahu have been recognized as coming from a fermented beverage made of a mixture of rice, honey, and fruit, radiocarbon dated to ~7000ââ¬â6600 BCE. The presence of fruit was identified by the tartaric acid/tartrate remnants in the bottom of a jar, familiar to anyone who drinks wine from corked bottles today. Researchers could not narrow the species of the tartrate down between grape, hawthorn, or longyan or cornelian cherry, or a combination of two or more of those. Grape seeds and hawthorn seeds have both been found at Jiahu. Textual evidence for the use of grapes (but not grape wine) date to the Zhou Dynasty (ca 1046ââ¬â221 BCE). If grapes were used in wine recipes, they were from a wild grape species native to China- there are between 40 and 50 different wild grape species in China- not imported from western Asia. The European grape was introduced into China in the second century BCE, with other imports resulting from the Silk Road. Western Asia Wines The earliest firm evidence for wine-making to date in western Asia is from the Neolithic period site called Hajji Firuz, Iran, where a deposit of sediment preserved in the bottom of an amphora proved to be a mix of tannin and tartrate crystals. The site deposits included five more jars like the one with the tannin/tartrate sediment, each with a capacity of about 9 liters of liquid. Hajji Firuz has been dated to 5400ââ¬â5000 BCE. Sites outside of the normal range for grapes with early evidence for grapes and grape processing in western Asia include Lake Zeriber, Iran, where grape pollen was found in a soil core just before ~4300 cal BCE. Charred fruit skin fragments were found at Kurban Hà ¶yà ¼k in southeastern Turkey by the late 6thââ¬âearly 5th millennia BCE. Wine importation from western Asia has been identified in the earliest days of dynastic Egypt. A tomb belonging to the Scorpion King (dated about 3150 BCE) contained 700 jars believed to have been made and filled with wine in the Levant and shipped to Egypt. European Wine Making In Europe, wild grape (Vitis vinifera) pips have been found in fairly ancient contexts, such as Franchthi Cave, Greece (12,000 years ago), and Balma de lAbeurador, France (about 10,000 years ago). But evidence for domesticated grapes is later than that of the East Asia, but similar to that of the western Asia grapes. Excavations at a site in Greece called Dikili Tash have revealed grape pips and empty skins, direct-dated to between 4400ââ¬â4000 BCE, the earliest example to date in the Aegean. A clay cup containing both grape juice and grape pressings is thought to represent evidence for fermentation at Dikili Tash, and grape vines and wood have also been found there. A wine production installation dated to ca. 4000 cal BCE has been identified at the site of Areni 1 in Armenia, consisting of a platform for crushing grapes, a method of moving the crushed liquid into storage jars and (potentially) evidence for the fermentation of red wine. By the Roman period, and likely spread by Roman expansion, viticulture reached must of the Mediterranean area and western Europe, and wine became a highly valued economic and cultural commodity. By the end of the first century BCE, it had become a major speculative and commercial product. Wine Yeasts Wines are fermented with yeast, and until the mid-20th century, the process relied on naturally-occurring yeasts. Those fermentations often had inconsistent results and, because they took a long time to work, were vulnerable to spoilage. One of the most significant advances in winemaking was the introduction of pure starter strains of Mediterranean Saccharomyces cerevisiae (commonly called brewers yeast) in the 1950s and 1960s. Since that time, commercial wine fermentations have included these S. cerevisiae strains, and there are now hundreds of reliable commercial wine yeast starter cultures around the world, enabling consistent wine production quality. DNA sequencing has enabled researchers to trace the spread of S. cerevisiae in commercial wines for the past fifty years, comparing and contrasting different geographical regions, and, say researchers, providing the possibility of improved wines. Sources: The Origins and Ancient History of Wine is a highly recommended website at the University of Pennsylvania, maintained by archaeologist Patrick McGovern. Antoninetti, Maurizio. The Long Journey of Italian Grappa: From Quintessential Element to Local Moonshine to National Sunshine. Journal of Cultural Geography 28.3 (2011): 375ââ¬â97. Print.Bacilieri, Roberto, et al. Potential of Combining Morphometry and Ancient DNA Information to Investigate Grapevine Domestication. Vegetation History and Archaeobotany 26.3 (2017): 345ââ¬â56. Print.Barnard, Hans, et al. Chemical Evidence for Wine Production around 4000 Bce in the Late Chalcolithic near Eastern Highlands. Journal of Archaeological Science 38.5 (2011): 977-84. Print.Borneman, Anthony, et al. Wine Yeast: Where Are They from and Where Are We Taking Them? Wine Viticulture Journal 31.3 (2016): 47ââ¬â49. Print.Campbell-Sills, H., et al. Advances in Wine Analysis by Ptr-Tof-Ms: Optimization of the Method and Discrimination of Wines from Different Geographical Origins and Fermented with Different Malolactic Starters. International Journal of Mass Spectrometry 397ââ¬â398 (2016 ): 42-51. Print.Goldberg, Kevin D. Acidity and Power: The Politics of Natural Wine in Nineteenth-Century Germany. Food and Foodways 19.4 (2011): 294ââ¬â313. Print. Guasch Janà ©, Maria Rosa. The Meaning of Wine in Egyptian Tombs: The Three Amphorae from Tutankhamuns Burial Chamber. Antiquity 85.329 (2011): 851ââ¬â58. Print.McGovern, Patrick E., et al. Beginnings of Viniculture in France. Proceedings of the National Academy of Sciences of the United States of America 110.25 (2013): 10147ââ¬â52. Print.Morrisonââ¬âWhittle, Peter, and Matthew R. Goddard. From Vineyard to Winery: A Source Map of Microbial Diversity Driving Wine Fermentation. Environmental Microbiology 20.1 (2018): 75ââ¬â84. Print.Orrà ¹, Martino, et al. Morphological Characterisation of Vitis Vinifera L. Seeds by Image Analysis and Comparison with Archaeological Remains. Vegetation History and Archaeobotany 22.3 (2013): 231ââ¬â42. Print.Valamoti, SoultanaMaria. Harvesting the ââ¬ËWildââ¬â¢? Exploring the Context of Fruit and Nut Exploitation at Neolithic Dikili Tash, with Special Reference to Wine. Vegetation History and Archaeobotany 24.1 (2015): 35â⬠â46. Print. European Wine Making In Europe, wild grape (Vitis vinifera) pips have been found in fairly ancient contexts, such asà Franchthi Cave, Greece (12,000 years ago), andà Balma de lAbeurador, France (about 10,000 years ago). But evidence for domesticated grapes is later than that of the East Asia, but similar to that of the western Asia grapes.à Excavations at a site in Greece calledà Dikili Tashà have revealed grape pips and empty skins, direct-dated to between 4400-4000 BC, the earliest example to date in the Aegean. A wine production installation dated to ca. 4000 cal BC has been identified at the site ofà Areni 1à in Armenia, consisting of a platform for crushing grapes, a method of moving the crushed liquid into storage jars and (potentially) evidence for the fermentation of red wine. Read more about theà wine production site at Areni-1 Sources This article is a part of the About.com guide to the History of Alcohol, and the Dictionary of à Archaeology.Theà Origins and Ancient History of Wineà is aà highly recommended website at the University of Pennsylvania, maintained by archaeologist Patrick McGovern.à Antoninetti M. 2011. The long journey of Italian grappa: from quintessential element to local moonshine to national sunshine. Journal of Cultural Geography 28(3):375-397. Barnard H, Dooley AN, Areshian G, Gasparyan B, and Faull KF. 2011. Chemical evidence for wine production around 4000 BCE in the Late Chalcolithic Near Eastern highlands. Journal of Archaeological Science 38(5):977-984. doi:10.1016/j.jas.2010.11.012 Broshi M. 2007. Date Beer and Date Wine in Antiquity. Palestine Exploration Quarterly 139(1):55-59. doi: 10.1179/003103207x163013 Brown AG, Meadows I, Turner SD, and Mattingly DJ. 2001. Roman vineyards in Britain: Stratigraphic and palynological data from Wollaston in the Nene Valley, England. Antiquity 75:745-757. Cappellini E, Gilbert M, Geuna F, Fiorentino G, Hall A, Thomas-Oates J, Ashton P, Ashford D, Arthur P, Campos P et al. 2010. A multidisciplinary study of archaeological grape seeds. Naturwissenschaften 97(2):205-217. Figueiral I, Bouby L, Buffat L, Petitot H, and Terral JF. 2010. Archaeobotany, vine growing and wine producing in Roman Southern France: the site of Gasquinoy (Bà ©ziers, Hà ©rault). Journal of Archaeological Science 37(1):139-149. doi:10.1016/j.jas.2009.09.024 Goldberg KD. 2011. Acidity and Power: The Politics of Natural Wine in Nineteenth-Century Germany. Food and Foodways 19(4):294-313. Guasch Janà © MR. 2011. The meaning of wine in Egyptian tombs: the three amphorae from Tutankhamuns burial chamber. Antiquity 85(329):851-858. Isaksson S, Karlsson C, and Eriksson T. 2010. Ergosterol (5, 7, 22-ergostatrien-3[beta]-ol) as a potential biomarker for alcohol fermentation in lipid residues from prehistoric pottery. Journal of Archaeological Science 37(12):3263-3268. doi:10.1016/j.jas.2010.07.027 Koh AJ, and Betancourt PP. 2010. Wine and olive oil from an early Minoan I hilltop fort. Mediterranean Archaeology and Archaeometry 10(2):115-123. McGovern PE, Luley BP, Rovira N, Mirzolan A, Callahan MP, Smith KE, Hall GR, Davidson T, and Henkin JM. 2013. Beginnings of viniculture in France. Proceedings of the National Academy of Sciences of the United States of America 110(25):10147-10152. McGovern PE, Zhang J, Tang J, Zhang Z, Hall GR, Moreau RA, Nuà ±ez A, Butrym ED, Richards MP, Wang C-s et al. 2004. Fermented Beverages of Pre- and Proto-Historic China. Proceedings of the National Academy of Sciences 101(51):17593-17598. Miller NF. 2008. Sweeter than wine? The use of the grape in early western Asia. Antiquity 82:937ââ¬â946. Orrà ¹ M, Grillo O, Lovicu G, Venora G, and Bacchetta G. 2013. Morphological characterisation of Vitis vinifera L. seeds by image analysis and comparison with archaeological remains. Vegetation History and Archaeobotany 22(3):231-242. Valamoti SM, Mangafa M, Koukouli-Chrysanthaki C, and Malamidou D. 2007. Grape-pressings from northern Greece: the earliest wine in the Aegean? Antiquity 81(311):54ââ¬â61.
Tuesday, November 5, 2019
Definition and Examples of Anastrophe in Rhetoric
Definition and Examples of Anastrophe in Rhetoric Anastrophe is aà rhetorical term for the inversion of conventional word order. Adjective: anastrophic. Also known asà hyperbaton, transcensio, transgressio, and tresspasser. The term derives from Greek, meaning turning upside down. Anastrophe is most commonly used to emphasize one or more of the words that have been reversed. Richard Lanham notes that Quintilian would confine anastrophe to a transposition of two words only, a pattern Puttenham mocks with In my years lusty, many a deed doughty did I (A Handlist of Rhetorical Terms, 1991). Examples and Observations ofAnastrophe Ready are you? What know you of ready? For eight hundred years have I trained Jedi. My own counsel will I keep on who is to be trained. . . . This one a long time have I watched. . . . Never his mind on where he was. (Yoda in Star Wars: Episode V: The Empire Strikes Back, 1980)Sure I am of this, that you have only to endure to conquer. (Winston Churchill, address delivered at the Guildhall, London, September 14, 1914)Gracious she was. By gracious I mean full of graces. . . .Intelligent she was not. In fact, she veered in the opposite direction.(Max Shulman, The Many Loves of Dobie Gillis. Doubleday, 1951)Clear, placid Leman! thy contrasted lakeWith the wild world I dwelt in.(Lord Byron, Childe Harold)From the Land of Sky Blue Waters,From the land of pines lofty balsams,Comes the beer refreshing,Hamms the beer refreshing.(Jingle for Hamms Beer, with lyrics by Nelle Richmond Eberhart)Talent, Mr. Micawber has; capital, Mr. Micawber has not. (Charles Dickens, David Copperfield, 1848) Corie Bratter: Six days does not a week make.Paul Bratter: What does that mean?Corie Bratter: I dont know!(Jane Fonda and Robert Redford in Barefoot in the Park, 1967) Timestyle and New Yorker Style A ghastly ghoul prowled around a cemetery not far from Paris. Into family chapels went he, robbery of the dead intent upon. (Foreign News Notes, Time magazine, June 2, 1924)Backward ran sentences until reels the mind. . . . Where it all will end, knows God! (Wolcott Gibbs, from a parody of Time magazine. The New Yorker, 1936)Today almost forgotten is Timestyle, overheated method of newswriting by which, in Roaring Twenties, Turbulent Thirties, Time sought to put mark on language of Shakespeare, Milton. Featured in adjective-studded Timestyle were inverted syntax (verbs first, nouns later), capitalized compound epithets (Cinemactor Clark Gable, Radiorator H. V. Kaltenborn), astounding neologisms (rescued from Asiatic obscurity were Tycoon, Pundit Mogul, oft-used still by newshawks, newshens), sometime omission of definite, indefinite articles, ditto final ands in series except when replaced by ampersands. Utterly unlike Timestyle was New Yorker style. Relied latter heavily then, reli es it still on grammatical fanaticism, abhorrence of indirection, insistence on comma before final and in series. Short, snappy were Timeââ¬â¢s paragraphs. Long, languid were The New Yorkerââ¬â¢s. (Hendrik Hertzberg, Luce vs. Ross. The New Yorker, Feb. 21, 2000) Emphatic Word Order Anastrophe often is used to add emphasis. Consider a comic example. In a Dilbert cartoon strip published on March 5, 1998, the pointy-haired boss announces that he will begin using the chaos theory of management. Dilberts co-worker Wally replies, And this will be different how? Normally, we would place the interrogativeà adverb how at the beginning of the sentence (as in How would this be different?). By deviating from the normal word order, Wally places extra emphasis on the question of difference. Wallys extra emphasis suggests that the new theory will not dramatically change the bosss behavior. (James Jasinski, Sourcebook of Rhetoric. Sage, 2001) Anastrophe in Films Anastrophe is an unusual arrangement, an inversion of what is logical or normal, in literature of the words of a sentence, in film of the image, in angle, in focus, and in lighting. It comprises all forms of technical distortion. It is clearly a figure to be used rarely, and it is not always certain if it has the effect intended. . . .[I]n the Ballad of a Soldier (Grigori Chukhrai), one of two signalmen is killed, and the other runs, pursued by a German tank. In a down air shot, the camera pans with tank and man, and at one point the scene turns, placing the ground up, the sky bottom right, the chase continuing. Is it the disoriented panic of the man fleeing wildly without plan, or the manic mind of the tank driver, pursuing one man, when he should be addressing himself to the destruction of companies, when, in fact, he could shoot? A bizarre act seems to call for an anastrophic treatment. (N. Roy Clifton, The Figure in Film. Associated University Presses, 1983)
Sunday, November 3, 2019
Electromagnetism Spectrum. Electromagnetic radiation Assignment
Electromagnetism Spectrum. Electromagnetic radiation - Assignment Example As a wave, EMR can characteristically be absorbed or emitted by charged particles. They also have the magnetic field, as well as electric component that oscillates perpendicularly and in fixed relationship with each other and perpendicular to the direction of the wave energy propagation. Electromagnetic waves are characterized by wavelength and frequency of their waves. In order of decreasing wavelength and increasing frequency, electromagnetic spectrum consists if the radio waves, the microwaves, the infrared radiation (IR) the visible light (UV), the ultraviolet radiation, the X-rays and finally the Gamma rays. In this spectrum, higher frequency and lower wavelength corresponds to proportionately more energy possessed by each photon. For example in this case, gamma rays photon has more energy compared to a Visible light photon. The characteristics of electromagnetic waves are shown in diagram 1 and 2. Diagram 1: Properties of the EM spectrum across each range. Diagram 2: Electromag netic spectrum. EMR is often associated with electromagnetic fields, which propagates themselves freely without the influence of moving charges responsible for producing them because they operate at a distance from the charges that produced them (Condon, & Ransom, 2003). This way, EMR is also referred to as far field. In this context, near field EMR refers to those electromagnetic fields near the current and charges, which directly produced them. The static electricity and magnets phenomena are the best examples of near field EM. In electromagnetic radiation, the electric and magnetic fields are often induced by the changes in electric fields. This makes it to propagate itself as a wave. Such as relationship ensures both the electric and magnetic types of the fields stand in a fixed ration of their intensity to each other and in phase with nodes and maxima found at similar places in space. Electromagnetic radiations carries energy called radiant energy through space and continuously away from its source. They also carries both angular momentum and momentum, all of which are impacted matter upon which EMR interact with. Electromagnetic waves are often produced from other forms of energy when they are created, and they are converted to other forms of energy whenever they get destroyed. The photon is the basic unit and constituent of all form of electromagnetic radiation, and is the quantum of the EMR interaction. In classical physics, electromagnetic radiation is considered produced whenever forces act on charged particles to accelerate them. Fast moving electrons are sharply accelerated whenever they meet any region of force. Electrons are therefore, responsible for the production of most high frequency EMRs such as X-rays. This is because of their associated low mass. Quantum process also produces EMR. This happens when an atomic nuclei is made to under a process such as neutral pion decay or gamma decay. The effects of electromagnetic radiations on biological systems depends on the radiationââ¬â¢s frequency and power. Health effects of Electromagnetic waves In the 21st century, exposure to manmade EMR fields has been increasing steadily with increasing growing energy demand. Changes in social behavior, as well as the ever-advancing technologies have created more artificial sources of EMR. We are exposed to mix of weak magnetic and electric fields both at work and at home from the domestic appliances, industrial equipment, generation and transmission of electrical energy, and in broadcasting and telecommunication. There exists tiny electrical currents within human bodies because of chemical reactions, which occur as part of bodily functions, even where external electric fields are
Thursday, October 31, 2019
Report for potential investor Essay Example | Topics and Well Written Essays - 3500 words
Report for potential investor - Essay Example When the market will recover, companies with better fundamental state will be the one to come as market leaders and they will yield better results to the investors. So an investor should analyse any company comparison with the industry standards before taking any major decision. 3 It reflects how much of the companyââ¬â¢s total assets are financed by debt or the degree of debt load used by the company. Higher ratio indicates higher riskiness of the company and can disturb companyââ¬â¢s profitability when market conditions are unfavourable. The Gearing Ration of M&S for the past five years indicates that though it did not maintain any constant trend, but it was in a range of 25-40 percent. So it was found that the companyââ¬â¢s Debt Ratio is not so very high. 17 This ratio measures the companyââ¬â¢s ability to bear its financial burden which arises in form of interest to be paid for debt. This ratio is also known as times interest covered ratio. While calculating this ratio, analysts compare the companyââ¬â¢s ability to pay the interest with the total interest payable on its debt, so higher ratio is an indicator of more stable state and less risk of default (Peterson & Fabozzi, 1999, p. 94). The Interest Coverage Ratio of M&S indicates it always has an Interest Cover Ratio greater than 1, or it can be expressed that itââ¬â¢s Earnings Before Interest and Tax (EBIT) was more than the interest payable. The companyââ¬â¢s Interest Cover Ratio was constantly increasing, but due to financial downturn and economic slowdown throughout the world, this ratio declined in 2009 as profitability of the company declined. 18 So after undertaking all the efficiency ratios of M&S it can be said the company is maintaining higher debt structure in its capital and such financial leveraging is reducing companyââ¬â¢s ability to retain meet long-term liabilities. But the good aspect is that the companyââ¬â¢s Interest Coverage Ratio is at a comfortable state. 18 So it can be concluded that the
Tuesday, October 29, 2019
Negative Effects of Electric Card and Gas Cars Essay
Negative Effects of Electric Card and Gas Cars - Essay Example Ozone O3 causes global warming, breathing difficulties, chest pains, lung tissue damage, and coughing. Particulate Matter may cause asthma, coughs, lung damage, heart attacks, cancer, and premature death in extreme cases. Unburned hydrogen carbon may cause cancer and while reacted with nitrogen oxides it causes the ozone. Nitrogen oxide causes lung irritation and lung damage. Subject to these effects, it is quite clear that both electric and gas cars have adverse effects on the environment and our health (Natural Gas 1). However, quantifying which type of car harbors the most significant effects is a tall order. Nevertheless, the source of electricity in an electric car clearly defines the amount of pollution created by an electric car. Hence, the source of electricity and location of deployment determines the level of pollution between the electric and gas cars. Where the source of electricity is clean, little pollution comes to place while an unclean source leads to more pollution from a gas vehicle. Hydroelectric power is a clean source of electric power while coal or oil is unclean sources of electricity (Wilkins 1). However, major sources of electricity are neither clean nor unclean thus the challenge of gauging the level of pollution. At the same time, both cars have merits that may outweigh the pollution they cause. Nevertheless, all factors considered, electric vehicles have a great potential to pollute much less than internal combustion engine vehicles. However, when the application of electric cars is in totality, they pose a great risk to pollution than gasoline vehicles. As such, there have been many studies to ascertain the actual position of pollution while comparing the electric and gasoline vehicles. This paper will seek to establish the most efficient car by comparing their negative affects to the environment and health of persons. In achieving this, the paper will address various aspects relating to both cars. In conclusion, the paper will com pare the two cars with a hybrid car and deduce which is better. Fuel consumption priceà of the cars One of the factors that will help us to analyze the negative effects of electric and gas car is their fuel consumption and by extension their fuel consumption cost. In the year 2011, about one third of the total petroleum imports went to the transport industry (U.S. Department of Energy 1). It is factual that gasoline cars consume more petrol or diesel than the electric cars (United States Environmental Protection Agency 1). At the same time, in the US the cost of electricity varies in wide dimension to the cost of gasoline. As such, the cost of fuel consumption varies from the gas to the electric car. This cost also varies from one state to another where charges 8 cents per kilowatt-hour while Hawaii charges 36 cents per kilowatt-hour. The electric car's energy consumption rate is in kWh per 100 miles (kWh/100m) where one needs to multiply the recorded figure by the relevant electr ic rate to get the cost per 100 miles. Various utility companies set the cost of electricity depending on the time of use and level of use. Indeed, the consumption cost of either a gas or electric car will equally depend on the make of the car. Overall, there is an approximate 30% fuel
Sunday, October 27, 2019
Juvenile offenders should be tried and punished as adults
Juvenile offenders should be tried and punished as adults A youth say 13, boy or girl, acquires a gun and shoots another youth who has been harassing them. There is no doubt they should receive some sort of punishment for their actions. However, should they receive this punishment through the Juvenile Courts or Criminal Courts? This is the question, which has no real definitive answer. However, this paper will attempt to address some important issued concerning this matter. Studies have shown that juvenile crime was on the raise during the beginning of the 1990s. During the late 1990s and into the early part of the new century these crimes have fallen slightly. However, where these crimes the same type of crimes as juveniles committed before? No these crimes have become more violent in nature due to the change in the world we live in. Therefore, in conducting research into this matter it came to show the age of the individual should not be a determining factor but the crime committed. Juveniles today commit more serious crimes than before; thus requiring them to be tried and punished as adults because of the nature of the crime, violence involved, and types of crimes. Now in dealing with the crimes being committed we cannot discuss this without first getting over a major hurdle, being age. This is the most discussed portion of any argument when dealing with juveniles and crime. At what age does a child have the ability to commit a crime? Under the common law, which all laws in the United States originated, states that a child could not commit a crime if the defense was able to prove infancy. Infancy or in other words immaturity was the guide and concluded a child could not commit an adult offense. However, what is this age and when does it or did it change? Well in order to answer these questions, we must look into our past. Children for many years were more property then identified as person. If a child did something wrong it was legal for a father to take his life. Now as time went on things changed and so did life. Progress was moving forward and children advanced along with the rest of humanity. This is evident today in that children today do things we could only dream of doing at their age. In considering this at what age, does a child show a difference between diminished responsibility and bad decision? Children today have advanced socially due to modern technology such as television, movies, and games. The time when a child killed someone but because he/she did not understand a gun with bullets can harm is no longer. Now they can still make a bad decision but at the same time adults make bad decisions and are held responsible so why not those children who do the same thing? Legislation in each state addressed this issue. The State of Arizona for example has no age limit for transferring a juvenile to criminal court. Arizona uses a variety of provisions in order to deal with juvenile crime. These include judicial wavier laws like discretionary and presumptive. In addition, procedures for dealing concurrent jurisdiction, statutory exclusion, reverse wavier and once an adult always an adult. The next part in dealing with age is the use of term delinquency as it pertains to juvenile crime. Before continuing, you must understand when dealing with juvenile crimes the term delinquency is a part of the actions involved. All juveniles who process through the Juvenile Court system obtain the label as delinquent. However, there are two types of delinquency, first are the illegal acts whether committed by an adult or juvenile. Second are status offenses, which only juveniles commit. These status offenses are those such as curfew violations, truancy, and running away from home. These acts, though they concern us, may only come into consideration when deciding to transfer a juvenile to criminal court, but are not tried themselves in criminal court. The illegal acts such as murder, robbery, rape, and so on are the crimes in which juveniles are transfer to criminal court. These crimes are the ones in which juveniles today are committing but until recently where tried in Juvenile court. In many cases, delinquency determines if a juvenile who has committed minor offenses, then commi ts a felony crime requires transferred. Under some current legislation once, a juvenile commits a felony crime they automatically are delinquent and transferred to criminal court. What is the nature of the crimes that would constitute a juvenile being transferred to criminal court? The nature of the crimes committed by juveniles has changed over the years. For example, if a juvenile took someones car without permission it was more of a prank referred to as joyriding. Today taking of the same car would be theft. Since most uses of stolen cars is for the furtherance of committing other crimes. This is just a simple example but it sets the stage for how the juvenile justice system had to evolve in order to keep up with the crimes being committed. The focus of the juvenile courts was rehabilitation of the offenders without attaching a permanent criminal record. Believing that all children had no knowledge or responsibility of the actions they committed. This relates back to the argument about age and crimes committed by juveniles. Until the 1990s juveniles, committing crimes rarely saw their case transferred to criminal court. This changed when juveniles began committing more and more adult crimes and the thought changed concerning the nature of crime as it pertain s to juveniles. Therefore, legislation adjusted the focus of the juvenile justices system correcting the nature of the crime to be the same between adults and juveniles. Juveniles who committed felony crimes were now responsible for those crimes and received the same legal process as adults. This in itself was a major change from that of the juvenile courts. Under the provisions of juvenile courts, an offender did not have any constitutional rights. In criminal court, these juveniles now received the same protections under the constitution. Now that the nature of crime changed to meet the needs of the justice system, the violence used became a concern. In the early years of the juvenile justice system, there was violence involved with certain crimes committed. However, the violence pertained more to assault and battery. As time progressed so did the juvenile criminals. Now longer were the crimes just involving assault but weapons, particularly guns became involved. Increasing the violence used while committing crimes. This also led to the increase of fear in the public concerning juvenile criminal activity. As far as weapons are concerned, the use of a gun in violent assaults exceeds that of other weapons. The juvenile offender no longer needs to be within arms range to commit crimes. The use of a gun provided for an increase in murders and attempted murders committed by juveniles. Furthermore, technology today overwhelmed juveniles with images justifying gun violence. We cannot change the advancement of technology but it should be of concern to us. The problems of being a juvenile today also influenced juvenile violence. Juveniles carrying guns to school and using them helped fuel the thought of transferring cases to criminal court. Now not all crimes committed by juveniles with the use of weapons have received transfers to criminal court. The use of a gun, which is violent, was the center point of a case in Santa Cruz County, Arizona. In this case, a juvenile found and began playing with a gun; even though he removed the magazine; he did not know the gun was still loaded. He pointed the gun at a friend and killed her. This case remained in juvenile court and the offender received a sentence of one year in jail. So what is the difference between this and a juvenile who uses a gun in a drive by shooting? The amount of violence is the same. The difference is the intent involved. This again brings up the issue of age and knowledge of the crime being committed. Juveniles who use violence during the commission of a crime know what they are doing and need to be accountable for them. Now with these changes in the n ature of crime and violence, the need to discuss the legislative statutes involved with transferring cases to criminal court. The association between psychopathic characteristics and the severity of the crime has been investigated in two studies. Brandt et al. (1997) found a correlation between the 18-itemPCL-R Total and Factor 1 scores and crime severity. Gretton, McBride, Lewis, OShaughnessy, and Hare (1994) reported that adolescent sex offenders with high PCL:YV scores threatened their victims more and used more server violence during their sexually assaultive acts then did nonpsychopathic sexual offenders. (Gacono, 2000) When dealing with juveniles and the current procedures of transferring them to criminal court, one must consider the types of crimes, which brought this about. Instead, more selective strategies seem warranted in which only the most violent youth (e.g., those employing firearms and chronic violent offenders) are targeted for criminal court processing. (Myers,D. Young, M. 2005) The seriousness of a felony crime and the fact they are being committed by juveniles lead to a fear in the public. Whether this fear is real or imagined is not the issue. The fact that juveniles are killing causes concern to many. Now the origins of the juvenile courts came about to deal with the problems of juveniles committing petty crimes and status offenses. Since that, time society has changed and life has changed. Juveniles today are involved in criminal activity that before was considered only done by adults. The violent activity of gangs increased with drug activities beginning in the early 1990 has al so supported these fears. These issues met with an outcry from the public to get control of the activities of these juvenile criminals and protect the public. As stated before Arizona has several methods for dealing with juvenile criminals. At the top level is the fact Arizona has no age limit for which the transfer of a juvenile case to criminal court. Therefore, upon the determination of the district attorney, the decision to transfer the case to criminal court can occur to any juvenile even at the age of 10. The state also has other means authorized by legislation concerning the transfer of cases. Arizona has Judicial Wavier, which contains two components. The first is discretionary, which allows for the use of discretion when determining if prosecutor transfers a case. The next is presumptive, which is when age, crime and statutory requires make transfer the mean but allows the offender to show proof that the case should not transfer. Then there is concurrent jurisdiction where the prosecutor can proceed in juvenile or criminal court as they both have authority. Statutory exclusion is for certain categories of juvenile offenders and the decision is solely with prosecutor. Then there is reverse wavier, which allows the criminal court to send the case back to juvenile court of action. Also Arizona has the once an adult/always an adult, which means once a juvenile has processed as an adult in criminal court he/she will always be processed in criminal court. Now with an understanding of how cases transfer to criminal court, we need to look at the crimes juveniles commit. Criminal statutes vary from state to state. Juvenile delinquency is a violation of state or federal law or municipal ordinance by a minor that, if committed by an adult, would constitute a crime. (Roberts, A. 2004b) However, under every state statute the crimes, which are felony crimes, remain the same. Crimes such as murder, rape, robbery, aggravated assault, are just some of the crimes. A felony crime is one in which the offender can receive one year or more in prison. Nationally the numbers of juveniles arrested for felony crimes began to increase and in most statics peaked in the mid 1990s. Even though there was a drop since that time, the numbers concerning violent crimes are still alarming. The Federal Bureau of Investigations is responsible for tracking crime statistics. Now in dealing with statistics you must take it with a grain of salt. Writers use Statistics to sway our opinions for one purpose or another. However, in taking the information just as shown, you can make you own decision. The information between 1999 and 2008 showed drops in murder/manslaughter, forcible rape, aggravated assault, burglary, larceny, motor vehicle theft, arson, and violent crime. These numbers were significant as they showed decreases above 10 percent in all but two categories. (Extract from Crime in the United States 2008.) However, those same statistics when taken in a smaller year span show much different results. Between 2004 and 2008, those same crimes showed increases in murder/manslaughter, robbery, burglary, larceny, and violent crime. All these crimes listed are felony crimes across the country. These types of crimes are which the changes in law and attitude prompted transferring juveniles to criminal court. Now is there a correlation between the reduction in some crimes and the punishments received by offenders? This is a good question, since statistics relating to crimes committed by juveniles is non-existent or of no value. However, one can conclude that the decrease can result from more juveniles incarcerated. However, there are studies, which indicate that juveniles transferred to criminal court receive less punishment, then those retained in juvenile courts. Whatever the case maybe these types of crimes are of concern throughout the public and treating these offenders as adults was a neces sary requirement. This with the other factors justified the transferring juvenile criminals to criminal courts. Age of a juvenile came into consideration when determining whether they were able to commit a felony crime. This is not the case anymore as we progressed through the years so have the juveniles. Where there was a belief they could not understand what they were doing, they now know fully their actions. Delinquent juveniles have shown there inability to respond to rehabilitation and therefore need to receive more appropriate punishments. The natures of the crimes committed by juveniles now no longer perceived to be acts of immaturity but the criminal acts they are. Juveniles can and do understand their acts and those who commit criminal activity with knowing intent should receive the same treatment as adult. There are legislative statutes to control the transfer of juveniles to criminal court. Even though they are not perfect they due provide for constitutional guaranties and only transfer those who require appropriate treatment. . There is no end in sight for the types of crimes being committed. We cannot go back in time therefore we need to treat those juvenile criminals as such and stop the glorification of committing these crimes. Reference Page Serious and Violent Juvenile Offenders. A Century of Juvenile Justice. (2002) Chicago: University Of Chicago Press, 206, 226-229. Griffin, P., Szymanski, L., Torbet, P.(1998) Trying Juveniles As Adults in Criminal Courts: An Analysis of State Transfer Provisions. New York: Diane Pub Co.. Gacono, C. (2000). The Clinical and forensic assessment of psychopathy: a practitioners guide. Mahwah, NJ . Lawrence Erlbaum Associates, Inc.. Myers, D., Young, M. (2005) How Should the Criminal Justice System Treat Juvenile Offenders?. Opposing Viewpoints Series Juvenile Crime (hardcover edition). 1 ed. Farmington Hills, MI: Greenhaven Press, 95-110. Roberts, A. (2004a) Juvenile Justice Policy. Juvenile Justice Sourcebook Past Present and Future, Edition: 3. New York: Oxford Univpr, 49-51 and 56-60. Roberts, A. (2004b) Juvenile Court. Juvenile Justice Sourcebook Past Present and Future, Edition: 3. New York: Oxford Univpr, 252-257. Roberts, A. (2004c) An Overview of Juvenile and Juvenile Delinquency. Juvenile Justice Sourcebook Past Present and Future, Edition: 3. New York: Oxford Univpr, 10,11,13,15,19,20,21. Scott, E.S., Steinberg, L.(2008). Why Crime is Different?. Rethinking Juvenile Justice. Cambridge: Harvard University Press, 94-99. Snyder, Howard N..(2000) Juvenile transfers to criminal court in the 1990s : lessons learned from four studies : summary (SuDoc J 32.20:J 98). Pittsburgh, PA: U.S. Dept Of Justice, Office Of Justice Programs, Office Of Juvenile Justice And Delinquency Prevention. The Changing Faces of Juvenile Justice (Monographs of the United Nations Crime Prevention and Criminal Justice Branch). (1978) 1st, Date Same on Title Copyright Page ed. New York City: New York University Press. Zimring, F.E..(2005) A Rational For American Juvenile Justice. American Juvenile Justice. New York: Oxford University Press, USA, 56-62. Crime in the United States 2008. FBI Federal Bureau of Investigation Homepage. N.p., n.d. Web 13 July 2010. Snyder, H., Sickmund, M., Poe-Yamagata, E. (2000) Juvenile Transfers to Criminal Court in the 1990s: Lessons Learned From Four States. National Center for Juvenile Justice: Pittsburg, PA. Griffin, P. (2008) Different from Adults: An Updated Analysis of Juvenile Transfer and Blending Sentencing Laws, With Recommendations for Reform. National Center for Juvenile Justice: Pittsburg, PA Griffin, P. (2003) Trying and Sentencing Juveniles as Adults: An Analysis of State Transfer and Blending Sentencing Laws. National Center for Juvenile Justice: Pittsburg, PA
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