Acoustic Emission and Vibration Essay Example | Topics and Well Written Essays - 1000 words

Acoustic Emission and Vibration - Essay Example The process of early detection has proved to be a very crucial factor in condition monitoring as well as serving as a basic extended CBM component (Zamada and Masuda, 1999, p. 160). Though the two sensors are effectively applied in this process, there exist several differences in their applications as well as a number of advantages and disadvantages over each other. The acoustic emission normally abbreviated as AE refers to sound waves that are normally produced in the event that a material is subjected to stress due to internal changes and external forces. A good example of this phenomenon is the mechanical loading which generates elastic wave’s sources (Lokajicek and Sikula, 1996, p. 312). Over the years, acoustic emission has steadily replaced the use of vibration techniques that were used traditionally. This transformation is closely associated with the better working conditions witnessed while working with acoustic emission. Vibration sensing has been associated with a nu mber of mechanical conditions such as processes that result in energy loses like friction and impacts, machinery deteriorates, and frequencies that come in a broad range. Acoustic emission on the other hand makes use of much higher frequencies when it comes to vibration movements that are synchronous. By using such frequencies, this technique makes it possible to detect signal parts experiencing high signals and also allows the detections of miniscule activities that come in large amounts like brief impacts, slight rubs or crushing of single lubricant particles. This means that acoustic emission technique is in apposition to detect failures that are impending before they take place and goes further to monitor their progress afterwards (Mori, Saruhashi and Mogi, 1994, p. 375). Though vibration analysis has been in operation for many years, it is associated with a number of disadvantages including its knowledge levels that are unsustainable and its requirements being costly while tryi ng to achieve a good diagnosis. The above setbacks make vibration analysis valuable but overly complicated compared to acoustic emission. Acoustic emission offers detecting warnings early enough on small defects and wear while vibration sensing has to wait until a defect occurs before it detects it. Acoustic emission technique also picks up more information as compared to vibration sensing. Some of the additional information picked up by acoustic emission include; friction, lubrication and cracking. Vibration sensing is in no position to pick up such information. Despite this realization, it is evident that the total information that can be picked by acoustic emission is limited as compared to that obtained by vibration analysis (Mori and Obata, 1998, p. 340). The Differences between Acoustic Emission Sensor and Vibration Sensor The acoustic emission signal processing is complicated in such a way that it cannot be conducted by every individual due to its high frequency signal. It ca lls for expertise in the interpretation of the oscilloscope’s squiggly lines. This technique allows machines to be run continuously, slowly, for a duration that is short and to be operated intermittently. Acoustic emission also permits for problem diagnosis on machines to be carried out in its early stages, gives room for maintenance procedures and allows for the monitoring of the improvement. By allowing such procedures and process, the technique provides early information that is real time on faults applicability and sensitivity to a broad speed rotational (Simpson, 1991). Contrary to vibration sensing, acoustic emission

Altruism Essay Example for Free

Altruism Essay The statement â€Å"People never intentionally act to benefit others except only to obtain some good for themselves† is often described as Altruism or an Altruistic act. This statement is not entirely true. It is possible for someone to intentionally act to benefit others, but this is something that does not happen very often. There are multiple theories as to why people do and do not perform altruistic acts. If someone is a member of your family you are more likely to help a person in need, if you feel sympathetic towards someone you are likely to help a person in need or if it is a social norm you are likely to help them. If in a certain situation helping someone is not a social norm then you are less likely to help this person. Even if someone wanted to perform an altruistic act it is very difficult to do so in our society because we reward people who we perceive to be good, or to have done good things. If you perform an Altruistic act towards a member of your family would be acting within Hamilton’s kin selection theory (1960s). The kin selection theory which states that you are much more likely to perform an altruistic act if the person you are helping is a member of your family. An example of this is recently in Melbourne there was a wall collapse. Three people died as a result of this incident; a woman in her thirties and an eighteen and nineteen-year-old siblings, the older brother and his sister. The older woman died upon impact, as did the brother, but only after he shielded his sister from the collapsing wall. His sister also died later in hospital. (ABC News, 1st April 2013) This is an example of the kin selection theory. Instead of doing what benefited himself, he tried to save his sister, despite it having dire consequences. This would be considered an act of altruism as it did not benefit him, and in this case even had negative consequences, especially as his sister later died in hospital. Another reason people perform altruistic acts is out of sympathy. Sympathy is a natural feeling of concern for a person. Even if you can’t relate to the person you feel bad for them, or concerned for them. An example of someone feeling sympathetic is Julio Diaz, who when a mugger came up to him one night with a knife he handed over his wallet without complaint. When the mugger went to walk away he stopped him and offered him his coat as well, saying he didn’t want the mugger to get cold. He then continued to offer to buy the mugger dinner. (Huffington Post, 17th November 2011). Diaz obviously felt sympathy towards the mugger, or he wouldn’t have given over his wallet, jacket and paid for his dinner. Diaz ended up getting his wallet back from the boy who handed it over after they had eaten. Diaz felt sympathy towards the boy due to the fact that the boy had almost nothing, where as Diaz had enough money to comfortably live. Sympathy makes people feel like they have a moral obligation to help someone in need – the person they feel sympathetic towards. Sometimes people help others because it is considered a social norm. An example of this is saying please and thank you. This is considered normal in most societies and it is often frowned upon if you don’t use these. A social norm is something people often take for granted and a lot of people are shocked when someone doesn’t follow what they consider to be normal. Another example of a social norm in our society is to wear clothes in public. If you were walking down the street and you say someone walking towards you naked you would not think this was normal. You would wonder why they were naked and often avoid walking to close to, making eye contact with, or speaking to this person. If you were in some traditional aboriginal culture you would wear nothing but animal skin, or even walk around naked. This is/was considered a social norm within that society. There are some internationally recognized social norms, like not engaging in cannibalism, and dressing modestly. While not all societies, past or present, follow these social norms most of the world does. There are also norms within society, religion and individual families. A social norm in our society is mate-ship, not letting down your friends, family, or community. There are plenty of social norms in religion, such as in Christianity it is not exactable to love someone of the same sex. This is an example of a social norm that is slowly changing over time, as do most social norms. It was a social norm in Britain in the 1800’s that you attended church, where as in 2002 only 18. 6% of people in the United Kingdom attended church regularly. (Tearfund report, 2007) This is an example of how social norms change over time, and what we consider to be social norms at the moment may not be considered normal in 40,50,60,70 or more years. These things cannot be considered an altruistic act because you would benefit poorly from not doing these things, so it is good for you to say please and thank you, bringing it back to the first example. There are also plenty of things people do not do to help others because it is considered outside of the social norms. If you saw a drunk person on the street you probably wouldn’t help them because society has shaped us to think that these people brought the state they are in on themselves, therefore it is not our problem to help them once they are in this situation. Social norms can be beneficial, but they can also detrimental. Another instance where helping someone is not considered an altruistic act is if the act is mutually beneficial. This can cover a range of things, from the benefit to you being a smile from someone, to a bravery award. If you see a child drowning and you swim out and save them and when you get back their mother says thank you and buys you an ice cream then you are benefiting, the ice cream being the benefit. If while trying to save this child you drown you do not benefit in anyway, and this even has a negative affect on you. This would be an act of altruism because there is no mutual benefit. A benefit for you may be something as small as a good feeling inside, or a smile, but these are benefits of saving the child, there for there is mutual benefit. You walk away with a good feeling and maybe an ice cream and the child walks away with his life. A real life example of this is Don Richie, who lived just across the road from one of Australia’s most notorious suicide locations. It is estimated that Richie saved more than 160 lives in his lifetime. He received the title of Australia’s local hero in 2011(ABC Radio, 14th May 2012). This is something he got out of stopping these people commit suicide. Despite the fact that he had no knowledge he was going to receive this award when he started saving people, because he received this award it is not an act of altruism. Some would argue that even if he hadn’t received this award these would still not be acts of altruism, as he felt good about saving these people, and it made him a happier person. This is his benefit, making it mutually beneficial and not an act of altruism. People do act to benefit others, without obtaining good for themselves, but this is a rare situation. Whether the person wanted to obtain some good for themselves or not they almost always do, as acts of kindness are rewarded in most societies. While people can intentionally act to benefit others without obtaining good for themselves this almost never happens, simply because of the way our society is shaped.

The Scopes Monkey Trial :: American America History

The Scopes Monkey Trial      Ã‚  Ã‚   In a tiny courtroom in the county of Dayton Tennessee, the jury settled into their seats, ready to return the verdict in the most controversial case of the 1920’s, the scopes â€Å"monkey† trial.   Up to this point, the trial itself had been a media spectacle; the lawyers, the witnesses, even the defendant had become media icons in the commercialism of the twenties.   The trial itself was set up to be a media demonstration to challenge the constitutionality of the butler act.   This act  prohibited the teaching of â€Å"any theory that denies the story of the divine creation of man as taught in the bible,† and in particular, the theory of evolution.   the American civil liberties union petitioned for a teacher to challenge this statute; john Thomas scopes, the local high school track coach and science teacher accepted the challenge and stood trial for teaching evolution the previous spring.   Over the course of the trial Charles Darrow an d William Jennings Bryan, the attorneys on the case, debated each other profusely.   Eventually Bryan even testified to the truth of the biblical story, even though he was massacred by Darrow upon examination.   Despite all that the trial stood for, the most lasting aspect of the trial was that it brought the media into the courtroom, and the courtroom into the daily life of the American citizen.      Ã‚  Ã‚  Ã‚   The most common association with the trial is as an example of the debates that raged during the 1920’s; this case particularly described the battle between the conservative religious movement and the new liberalized ideas of evolution. The case is most often referred to for, and most commonly associated with, the debate between science and religion. The scientific revolution had its roots in the arguments of the trial. â€Å"Because of this, scientific thought becomes very prominent and also with this, self consciousness is elaborated upon. With the clear understanding of why mankind is self conscious, commercialism and consumerism start booming like never before!† (Gerstein 14) the monkey trial opened people’s eyes, as well as their pocketbooks; consumerism flourished more so now because people could use reasoning to justify the spending that they did. Every religion in the world preaches some form of love for others and respect for humanity, w hile science, and especially evolution, advocate the survival of the fittest organism. By developing a scientific outlook on life, people felt less indebted to their contemporaries and instead found themselves concentrating on material possessions. The Scopes Monkey Trial :: American America History The Scopes Monkey Trial      Ã‚  Ã‚   In a tiny courtroom in the county of Dayton Tennessee, the jury settled into their seats, ready to return the verdict in the most controversial case of the 1920’s, the scopes â€Å"monkey† trial.   Up to this point, the trial itself had been a media spectacle; the lawyers, the witnesses, even the defendant had become media icons in the commercialism of the twenties.   The trial itself was set up to be a media demonstration to challenge the constitutionality of the butler act.   This act  prohibited the teaching of â€Å"any theory that denies the story of the divine creation of man as taught in the bible,† and in particular, the theory of evolution.   the American civil liberties union petitioned for a teacher to challenge this statute; john Thomas scopes, the local high school track coach and science teacher accepted the challenge and stood trial for teaching evolution the previous spring.   Over the course of the trial Charles Darrow an d William Jennings Bryan, the attorneys on the case, debated each other profusely.   Eventually Bryan even testified to the truth of the biblical story, even though he was massacred by Darrow upon examination.   Despite all that the trial stood for, the most lasting aspect of the trial was that it brought the media into the courtroom, and the courtroom into the daily life of the American citizen.      Ã‚  Ã‚  Ã‚   The most common association with the trial is as an example of the debates that raged during the 1920’s; this case particularly described the battle between the conservative religious movement and the new liberalized ideas of evolution. The case is most often referred to for, and most commonly associated with, the debate between science and religion. The scientific revolution had its roots in the arguments of the trial. â€Å"Because of this, scientific thought becomes very prominent and also with this, self consciousness is elaborated upon. With the clear understanding of why mankind is self conscious, commercialism and consumerism start booming like never before!† (Gerstein 14) the monkey trial opened people’s eyes, as well as their pocketbooks; consumerism flourished more so now because people could use reasoning to justify the spending that they did. Every religion in the world preaches some form of love for others and respect for humanity, w hile science, and especially evolution, advocate the survival of the fittest organism. By developing a scientific outlook on life, people felt less indebted to their contemporaries and instead found themselves concentrating on material possessions.

Evolutionary Theory: The Relationship Between Science and Religion :: Evolution

Evolutionary Theory: The Relationship Between Science and Religion In "The Selfish Gene" (1), Dawkins introduced the concept of replicating units of information, called "memes". They compete for our minds and our hearts, replicating in society in the form of fairy tales, catchy tunes, moral codes and theories. One of the most prolific struggles today occurs between the titanic memes of Science and Religion. While their relationship is complex, its historical trajectory is one of co-evolution, mapping the gradual accumulation of adaptive responses to each other. As these stories change, so too do our networks of meaning. Uneasy bedfellows In considering the Christian faith (not more important than any other, but one that I am familiar with), the role of religion is typically perceived as one of moral guidance. Before science arrived on the scene in the West, however, religion also served an explanatory function, as through the Bible's story of creation. This role did not fade into the background when a fledgling science was first established. As a matter of fact, scientific endeavors were appropriated by natural theologians funded by the Church (for example, through the 19th century Bridgewater Treatises (2)) to prove the existence of God through the manifestations of intelligent design in nature. Gradually, science began to develop its own philosophy and methodologies. It even began to provide new answers to the "how" questions that religion had previously addressed. Then came evolution. In 1859, the publication of Darwin's "Origin of Species" (3) held a magnifying glass to the fissure that had been growing. The two giants found themselves playing with different sets of rules. Revelation and faith, fundamental 'methodologies' in religion, were simply unacceptable to science. Lovers' spat Although religion relegated control of explanation and began to focus on spirituality and values, the conflict is far from resolved. Dawkins (4), like many other proponents of science, simply believes that religion is obsolete. Learning and knowledge, he argues, will clear the cobwebs in our minds that gave rise to religion in the first place. Others have proposed science as a new agnostic religion (5) and moral system (6), praising its commitment to evidence and philosophy of deduction. Those in agreement have raised their own Big Questions (7) from within the ranks of the natural and social sciences, as well as the humanities. Discussions in the World Question Centre (8), for example, range from democracy and complexity to sustainability and fear.

Preparation Outline for Informative Speech Essay

Introduction As long as I can remember my family has always had food on the table and a family gathering on the fourth November in our home. We have all heard elementary stories of wood cabins and the Pilgrims and Indians celebrating thanksgiving. Though, I never knew the reason they were celebrating. Today as Thanksgiving is closely approaching, I am going to talk to you about the history of Thanksgiving, its traditions, and how our era and personal preferences influence the traditions in our celebrations. First let’s start by learning the origination of the Thanksgiving holiday. I. According to Caleb Johnson’s The Mayflower, â€Å"The pilgrim’s gave thanks in 1621 (the actual date unknown) for the first time.† A. In this article he has a published Plimouth letter. This letter gives us insight as to why they celebrated a day of thanks and with what foods. B. This being that the pilgrims had a scarce crop the years before that had led to sickness and death. The foods they celebrated with was a variety of foods from their crop, many fish, and wildlife animals. So because in the year of 1621 their crops group plentiful, the people of Plimouth decided give thanks to god for their year of blossoming crops. So they celebrated with food and thanks for 3 days. C. This is also the only known account of the Plimouth’s celebration for years to come. The next account was some twenty years later in a published article by William Bradford. So how did a National Holiday come into effect? Why the fourth Thursday? II. The years leading up to a National Holiday A. The Continental Congress proclaimed the first national Thanksgiving in 1777. Yet, Presidents Washington, Adams and Monroe proclaimed national Thanksgivings, but the custom fell out of use by 1815, after which the celebration of the holiday was limited to individual state observances. B. By the 1850s, almost every state and territory celebrated Thanksgiving. C. The plimoth.org site states, â€Å"In 1827, Sarah Josepha Hale began a campaign to reinstate the holiday after the model of the first Presidents. She publicly petitioned several Presidents to make it an annual event. Though her efforts did not succeeded until 1863, when she convinced President Lincoln that a national Thanksgiving might serve to unite a war-torn country.† D. According to History.com it was not until 1941 that the fourth Thursday of November be the permanent date for thanksgiving. Where does a turkey come into play? What are the traditions of this Holiday? III. Thanksgiving traditions and how they came into effect. A. The simplest tradition of Thanksgiving is to come together and give thanks. B. Thanksgiving is also known as Turkey Day. Why? Well according to slate.com, Turkeys just so happened to not have anything to do with the first Thanksgiving. They were fresh, affordable, and big enough to feed a crowd. Among the big birds, turkey was ideal for a fall feast. C. By 1863, when Lincoln proclaimed Thanksgiving a national holiday, turkeys had taken center stage at Thanksgiving. IV. In this era we have added a few Thanksgiving traditions. A. Alder says, â€Å"Pro football has become as big a tradition at Thanksgiving as the turkey and if your Thanksgiving celebrations are like mine, most of the football fans head right for the television as soon as they hit the door.† B. According to USA today, â€Å"A little more than 60 years after the holiday’s formal recognition, another tradition was born: the Macy’s Thanksgiving Day Parade. Started in 1924, the department store’s first parade included actual animals from the Central Park Zoo.† C. Thanksgiving traditions don’t end on Thanksgiving Day. In the 1950s, the  day after Thanksgiving was called Black Friday by factory managers because so many workers called in sick and the Philadelphia Police Department took to calling the day Black Friday to describe the traffic jams, crowds and shoplifters during the start of the holiday shopping season. Black Friday signals the start of the holiday shopping season, but it may be a tradition that’s continuing to evolve as stores vie to be the earliest to open Thanksgiving Day. In conclusion, the history of Thanksgiving dates back to 1621. It takes many years before it becomes a permanent national holiday for the American society. Throughout the years Americans have in cooperated new traditions as well as maintained the old. As O. Henry says, â€Å"There is one day that is ours. Thanksgiving Day is the one day that is purely American.†

denmark essays

denmark essays Denmark is a constitutional monarchy in northwestern Europe. It is the southern most of the Scandinavian countries. Copenhagen is Denmarks capital. The country is administratively the country is divided 14 counties and 275 local authorities. Margaret II, who became queen in 1972, currently heads the country. The revised constitution of 1953 provides for succession to the throne in the female line and for a unicameral legislature, called the Folketing. I pick up in history where this class roughly starts in the 1400s. Waldemar IVs (1340-75) daughter Margaret I (1387-1412) was in power and she created the Kalmar union, which included Denmark, Norway, Sweden, the Faeroe Islands, Iceland, Greenland, and part of Finland. In 1520 Sweden and Finland revolted, seceding 1523. In 1448 the house of Oldenburg was established on the throne in the person Christian I and has continued to rule Denmark up to the present day. In 1523 Christian II was driven from the Danish throne, then followed a period of unrest. Unrest was settled when Christian III consolidated his power as king of Denmark. Also in 1523 the Kalmar union was dissolved, but Denmark and Norway remain united. During his reign Denmark was involved in a reformation and Denmark becomes Lutheran. 1618-48, Christian IV intervened in the thirty years war as a champion of Protestantism. Territorial losses were endured as a result of the wars with Sweden. In the 18th century it was a peri od of internal reform, which included the abolition if serfdom and land reforms. In the 19th century Denmark economically prospered despite the many military defeats the country was involved in. In 1849, King Frederick VII authorized a new constitution instituting a representative form of government and a wide range of social and educational reforms took place. In 1866 the Danish constitution was revised, making the upper chamber (Landsting) more powerful than the lower house (Fo ...

Crocodile Physics Essays - Electromagnetic Radiation, Free Essays

Crocodile Physics Essays - Electromagnetic Radiation, Free Essays Crocodile Physics Crocodile Physics Crocodile Physics is like a well-stocked physics lab where you can experiment to your hearts content. Covering many syllabus topics, here is the hardware flattened for the small screen. There are masses, trolleys, lenses and electronic components to assemble, experiment and take measurements with. You can swing pendulums, change gravity, change angle of ramps to learn about forces. Excellent are the optics tools which let you split light into its colours with a prism and see how fibre optics transmit light. A section on eye defects, where you increase the focal length of a spectacle lens and see what that does to the light rays will make an awesome teaching tool. Though it comes with worksheets, those with time to spare can use it to create impressive interactive tutorials. Crocodile Physics has been developed from Crocodile Clips 3, the acclaimed High School Physics simulator used in over 35 countries and recommended by governments worldwide. It's a simulator for Middle and High school and college physics courses. Crocodile Physics includes a powerful optics simulator, with a range of components including lenses, prisms, mirrors and light sources.You can set the wavelength of the light being emitted from your source, and choose parallel beams, diverging beams or rays. You can also set the dimensions of the source. Crocodile Physics contains a full range of electrical components. Every school subject area is covered: from the basic batteries, bulbs and switches - which are also given in pictorial form, to help understanding of the first principles - to more advanced logic gates, integrated circuits and semiconductors. A vast component library gives you the freedom to experiment in a way that suits your teaching, and allows interested students to explore the subject more deeply. One of the key features which marks Crocodile Physics out from other teaching software is the Integrated Multimedia Editor. This allows you to alter our activities to suit your needs, or to write your own from scratch. The simulation is mathematically accurate, allowing you to test designs and explore the laws of Physics. Most component values can be changed at will. Crocodile Physics comes complete with over 100 interactive on-screen lessons, covering a range of subjects in electricity, electronics, optics, mechanics, dynamics and sound. They combine full simulation with information, questions and answers. It's easy to integrate them into Bibliography Not available

Critically explore the needs of victims of crime Essays

Critically explore the needs of victims of crime Essays Critically explore the needs of victims of crime Essay Critically explore the needs of victims of crime Essay Critically research the demands of victims of offense and the services presently provided for them. Include mention to the demands of the victim motion and the restrictions of the current condemnable justness system. The recent old ages in the UK and throughout the universe has seen the importance and influence of human rights turning. This has had an consequence on the jurisprudence as a whole, but alternatively of the good of society being protected by legislative act and common jurisprudence the person has come to the head, i.e. an individual’s rights can non be derogated unless a set standard is followed. Therefore this focal point on the person has non merely given stricter regulations for the tribunals and constabularies to follow in regard to suspected and convicted felons, it has besides laid an accent on the single victim and the resources, after-care and support, every bit good the consequence on condemning in regard to condemnable instances and damages or compensation in regard to civil instances. The recent rise of the function of victims in the Criminal Justice system is extremely of import, which will be identified in the treatment of renewing justness. The function theoretical account for integrating the victim supplying damages and their demands can be seen in Australia within Victorian Criminal Justice System. Therefore this instance survey is traveling to research non the medical aid that victims need and which have been procured, but their hunt for justness and damages. It is here that the victim’s rights groups are naming for justness, as seen in the recent Home Office Survey of Victim’s Rights Groups wants, i.e. a true function for the victim in the Justice system, particularly Condemnable Justice: To truly reflect the demands of victims, the societal rights referred to in the paper The societal rights of victims of offense should be included in the new Charter, clearly placing the bureaus responsible for presenting them.[ 1 ] Renewing Justice: Developing options to tribunal based systems which have focused upon the wrongdoer and have tended to disregard the victim has been a major subject of condemnable justness reform in Australia and elsewhere. Known as ‘restorative’ or ‘reintegrative’ justness, these strategies aim to convey wrongdoers and victims together in order to decide jobs, shame wrongdoers into discontinuing their offending behaviors and besides to alleviate some of the force per unit areas on the tribunals. Building upon the Criminal Justice Diversion Program in the Magistrates’ Court, the Review suggests that consideration be given to puting the plan on a statutory terms by associating it to the deferred condemning proviso in s.83A of the Sentencing Act 1991 ( Vic ) .[ 2 ] This is the most modern logical thinking for condemning and balances the assorted elements of the sentencing, such as the victim’s needs, the rehabilitation of the wrongdoer, involvements of protecting society. It could be adapted to include public sentiment, but in the involvements of justness it would necessitate to be informed public sentiment because the theory is Rawlsian in nature, which consequences in a theory from the point of view of justness. Rawl’s in his thesis for breeding equality provinces that justness [ 3 ] is the premier footing of all authorities and to guarantee justness, the entree to justness for all is the obvious agencies and terminal to guarantee justness is fulfilled ; hence in the Criminal Justice system this would include the entree to justness for the wrongdoer, the victim, and the rights for the populace to voice their sentiment on sentencing of a convicted felon. Rawl’s theory is based on a few cardinal thoughts, which are therights and responsibilitiesof government/institution of society and theloads and benefitsof citizens co-operating. Rawls bases his theory that each person has an built-in and inviolable being set in justness – this being can non be overridden for the public assistance of the society. This theory does non fall foul to the statements against modern utilitarianism. Rawl’s does utilize the societal contract fiction of Hobbes and Locke, nevertheless the foo ting of traveling from ignorance ( province of nature ) is ground and this ground set up on rules of justness that his societal contract is based upon. These rules are ; 1 ) that each individual has basic rights and autonomies in conformity with freedom ; and 2 ) there is distributive justness, where inequalities are restrained by thegreatest benefit of least advantagedand each individual has the status ofjust equality of chance. These rules can non be derogated for the public good and autonomy is the supreme rule. Rawl’s theory is really of import when looking at justness theories because it begins to undertake the catholicity of justness based on justness, every bit good as the inequalities apparent in society. Therefore Rawls would let for renewing justness but requital would be unfair, instead aims to rehabilitate and return the culprit to society would be appropriate, i.e. in order for the culprit to counterbalance society every bit good as aiddegree the playing fieldbec ause it is normally deficiency of chance and poorness that causes offense and if the culprit is rehabilitated and educated so society will be benefited. Rawls would reason that there is a function for the victim in the sentencing process and for public sentiment every bit long as the culprit is non capable to hatred, bias and retribution that would be the fright if public sentiment was allowed to take over the proceedings. Rather Rawls would reason at that place needs to be a balance between the rights of the culprit, the public’s sentiment and its protection and the victim’s entree to justness. There still needs to be the regulation of jurisprudence and objectiveness but within the kingdom of these new considerations. In add-on to include public sentiment it needs to be balanced and informed, if there is prejudices created by sensationalism it would neglect the basic premiss of this theory and fail in application. It is possible that the perfect theoretical account th e Victorian Sentencing Advisory Council has met these obstructions and created a system that allows an appropriate mixture of these elements. Victorian Sentencing – The Victim Role in the Criminal Justice System: The VSAC was set up in order to further enable the function of the victim in the sentencing process, a motion in the Victorian legal system since the 1970’s. Therefore guaranting that there was merely condemning every bit good as leting for the victim to hold a sufficient statutory function in the sentencing process. This follows guaranting that the victim plays a proper function in regard to the condemnable justness system. Yet in order for at that place non to be retaliatory and retribution sentencing and in order to halt tainting of the test before the judgement the function of the victim is closely monitored. The VSAC is the latest motion for statutorily protecting the function of the victim’s, this has earlier roots which protects the victim’s entree to justness and to a lesser extent the offender’s entree to justness began within Section 5 of the Sentencing Act 1991, even though the function of community and society’s engagement in the Victori an Criminal Justice System dates farther than this. Section s of the Sentencing Act 1991 ensures: Merely penalty to penalize the wrongdoer to an extent and in a mode which is merely in all of the fortunes ; Specific and general disincentive to discourage the wrongdoer or other individuals from perpetrating offenses of the same or a similar character ; Rehabilitation to set up conditions within which it is considered by the tribunal that the rehabilitation of the wrongdoer may be facilitated ; Denunciation to denounce the type of behavior engaged in by the wrongdoer ; Community protection to protect the community from the wrongdoer ; or a combination of two or more of the above intents. [ 4 ] Therefore this limits the function of the victim and ensures that the defendant’s rights and the victim’s rights and community positions are balanced. It besides allows for informed public sentiment to be taken into history in the sentencing process. This sentencing process takes the positions of victims and the populace in to account through a exhaustively monitored mode, instead than leting the imperativeness to hold a field twenty-four hours and public call and the feelings of the victim to defile the intents of justness as will be seen in the treatment environing the US attack to victim’s rights. The Victorian sentencing process allows for the victim’s positions to be taken in the signifier of an impact statement and this lone occurs if the suspect is found guilty, i.e. this system does non let such positions to defile the defendant’s right to a just hearing. In add-on sentencing is gauged against informed public sentiment instead than the call of the uneducated or the enraged. The purpose of this statement and the usage of public sentiment are to let the justice to understand the effects of the offense on the victim and society so that there is a libertine understanding on the effects of the offense on the society and the single [ 5 ] . This statement can merely be done through a statutory declaration orally or in authorship and so the victim may be called in forepart of the condemning tribunal to give grounds and call informants. Decision: The nonsubjective attack that the VSAC makes it really hard for the imperativeness to make enchantress Hunts and set force per unit area on the tribunal to enforce an unfair sentence in favour of sensed public sentiment ; instead the specific victims of the offense are taken into history. The category of individuals that can do this statement is besides really limited to halt uninformed or biased public sentiment and inflammatory media sentiment deluging the tribunal where merely a individual who has been straight affected by the offense can do the statement ; in the instance of homicides this does include the household as the direct victim has no voice. This nonsubjective attack arrests and the frights that the tribunals will go a topographic point for the media based enchantress Hunts are stopped and justness for the victim is considered at the same clip as equilibrating the justness for the suspect. This creates a alone attack to condemnable justness and perchance a manner forward for guaranting that victims do derive a voice, without the enchantress Hunts that have been seen late in the US, particularly those held in Guatanamo Bay. Besides the UK system which is on the threshold of following the US should mind the frights of those in the UK justness system against the media/witch Hunt attack and follow the attack the VSAC and subsequent legal powers in Australia have taken, which is to equilibrate the condemnable justness between the public sentiment, the victim and the defendent in an nonsubjective mode as Justice Badgery-Parker provinces: [ T ] he need which the felon justness system exists to carry through is the demand to interpose between the victim and the condemnable an nonsubjective instrumentality which, while recognizing the earnestness of the offense from the victim’s point of position and, in the instance of slaying, the magnitude of the loss which the victim’s household and friends have sustained, efforts to function a scope of community involvements which include but go beyond impressions simply of requital.[ 6 ] Therefore the most of import facet of including informed public sentiment is through instruction and making forums where people can voice their positions freely and a balanced sentiment is created. This is instead than the lopsided position of the sensationalism of the media of the positions of victim’s rights groups. In order to make this there needs to be easy entree to forums and practioners from the Criminal Justice system in order to emphasize the different logical thinking behind condemning processs. Victims rights groups in the UK. Bibliography: R G Fox, 1995,Victorian Criminal Procedure: State and FederalMonash Law Book Co-operative Freiberg, 2001,Sentencing Options,Sentencing Reappraisal 2001Discussion Paper Freiberg, 2002,Nerve pathwaies to JusticeSentencing Review 2002 Discussion Paper Graycar A ; Morgan, 2005,Law Reform – What’s in it for Women,Windsor Yearbook on Access to Justice Volume 23 Home Office, 2001,Reappraisal of the Victim’s Charter: Summary of Responsescan be found at:hypertext transfer protocol: //www.homeoffice.gov.uk/docs/vcreviewvictims.html Helena Kennedy, 2004,Merely Law, Vintage Books John Rawls,The Theory of Justice( Oxford University Press, Oxford, 1971 ) Rawls J. ,Justice as Fairness: a restatement, ( E. Kelly Ed ) ( 2001, Cambridge Mass, Harvard University imperativeness ) Ridge, M. 2003Giving the dead their due Ethical motives 114: 38-59. Sentencing Advisory Council,About Sentencing – Principles and Purposes, can be found at:hypertext transfer protocol: //www.sentencingcouncil.vic.gov.au/CA256F82000D281D/page/About+Sentencing? OpenDocument A ; 1=20-About+Sentencing~ A ; 2=~ A ; 3=~

Pursuit of freedom Essay Example | Topics and Well Written Essays - 500 words

Pursuit of freedom - Essay Example It was only after her husband’s death that Mrs. Mallard feels the true sense of freedom. The emotion that is clearly identifiable in the story is the emotion of happiness, relieve and contentment. We in our daily lives feel contented and happy when some work gets completed or we get rid of some difficult situation. I felt contented and relieved when I got rid of my loan as it was always depressing me. Mrs. Mallard gets contented and relieved when she realizes that she is after all free and on her own to do anything she likes. I also felt the same when I realized that I do not have to pay any further to the bank. I felt as if I was free to use my money the way I like and with full liberty. I felt as if some responsibility or restriction has left my way. Mrs. Mallard considered her husband as a hindrance in her way towards freedom and after his death; she enjoyed her freedom as she said, â€Å"Free! Body and soul free!† (Chopin 1894). She regarded her body as well as her soul, both fully at liberty without any repression from her husband anymore. I can be related to the character of Mrs. Mallard in a sense as she also considers herself free and I felt the same situation.

Convincing that the same sex adoption morally wrong Essay

Convincing that the same sex adoption morally wrong - Essay Example I shall present both sides of the issue using information from various credible sources, including my opinion on the matter as well towards the end of this paper. In order to understand the morally and socially acceptable reasons against same sex adoptions, I wish to first present the arguments that are normally presented by same sex couples in support of their cause. These are arguments that, although seemingly acceptable, places the child in question in the center of a psychologically traumatic experience that could carry life long consequences for the child if not dealt with in a proper manner. The first argument that is often presented in support of same sex adoption is that the traditional family unit as we know it is based upon a shaky foundation that often times end up in divorce and a traumatic existence for the child. It is their belief that there is no difference in raising a child in the same sex household because they can provide a more stable household for the child base d upon a mutual love and respect for the family unit that seems to now be sorely lacking among the traditional couples (â€Å"Pros and Cons of Gay Adoption†). Same sex couples claim that the high rate of divorce among the heterosexual couples makes them a bad example for the children who are traumatized by what could often times turn out to be messy divorces that put the child in the middle of an ugly custody battle. Their second argument is that advances in medical science have allowed them to conceive children artificially. Therefore, it is their right to have children born of their own flesh and blood, even if they were the result of a surrogate mother or the sperm of a man unknown to the child's mothers. What is important is that the child is a living part of their own DNA strain. Therefore, not allowing them to adopt a child who badly needs the love and care of strangers willing to give him or her a better life would be robbing the child of the right to live with all the good chances that the â€Å"modern family† can afford him (â€Å"Pros and Cons of Gay Adoption†). After all, there is one thing of the utmost importance in any adoption proceeding and that is what will be in the best interests of the child. They believe, that they can best represent that interest as the normal families seem to have a hard time providing such for their children and adopted children. In accordance with this belief, the International Adoption Database has even mentioned that the sexual orientation of a parent should not be considered when setting up a child for adoption. The organization believes that; â€Å"Good parenting is not influenced by sexual orientation. Rather, it is influenced most profoundly by a parent's ability to create a loving and nurturing home -- an ability that does not depend on whether a parent is gay or straight.† (Marquardt, Maddie â€Å"Who Sets Standards of a Suitable Parent?†). They also argue that preventing them from adopting children can be taken as an act of sexual discrimination, an act which is prohibited under the laws of the United States. They also make important note of the fact that there is a shortage of qualified adoptive heterosexual parents these days.

Evaluate the transition from oil based world economy to an economy Essay

Evaluate the transition from oil based world economy to an economy driven by alternative energy sources - Essay Example Further, there have been adverse effects on the environment from using oil. In the last fifty years, industrialization across the world has led to increases in carbon emission, depletion of the ozone layer, melting of ice caps and a general decrease in the quality of life. Besides this, oil is a non-renewable resource. This means that its quantities on earth are limited and will at some point be depleted. This makes the use of oil as a source of energy unsustainable and unreliable. Herald (12) uses the phrase ‘Peak Oil’ to describe the time when the world will reach its peak oil production. This will subsequently lead to decline in oil production and the rise in oil prices, causing a significant, yet unpredictable impact. At the moment, some of these consequences are already being experienced in the world. The amount of oil being produced surpasses the amount of new oil supplies being discovered. This indicates that the peak oil stage is fast approaching. With these fact s in mind, there is a greater need to shift the world economy to one that is dependent on renewable energy sources that can be replenished and which do not harm the environment. The following is an evaluation of the significance of this transition and its link to the economic and political processes of the world and the effects of this new venture on the world climate. To avert the effects of oil shortage on the world economy, there have been collaborative efforts to focus on alternative energy sources. These are other sources of energy besides fossil fuels. According to Michaelides (20), what constitutes to an alternative energy source is still being debated. However, the idea behind the term refers to any energy source that is environmentally friendly and not necessarily renewable. Some of these sources include wind, solar, ethanol, hydroelectric power, geothermal power and nuclear energy. These sources have enormous potential and they are able to meet the world energy demands man y times over. Their uptake despite being on the increase over the years has not yet surpassed that of traditional energy sources. Combined, these sources contribute up to only 20 percent of the world energy demand currently. Wind has been one of the best alternative sources which have become a competitive energy source in the world. It is preferred because is clean energy source and produces no pollution in generating power. Its rebirth was particularly focused on after the 1970 oil crisis. This saw a lot of research being conducted to harness wind and to improve wind turbines. Much more needs to be done to promote the use of wind energy such as the reduction of the cost of equipment, better policies to address the competitive land use and availability of distribution and transmission channels. Energy generation from wind is facing a challenge because it relies on high wind speeds, a factor which is not easily attained in densely populated regions. To tackle this hurdle, countries s uch as the Netherlands are opting to set up wind stations in areas which are far from the population although this requires for increase in distribution costs. Some of the countries that have fronted wind energy and encouraged its use include Spain, USA, Denmark and Germany. Wind energy is fast growing as a replacement for oil and these governments are giving incentives to encourage this

Code of Ethical Conduct in the Workplace Essay Example | Topics and Well Written Essays - 1000 words - 25

Code of Ethical Conduct in the Workplace - Essay Example Another negative harm could be Dennis’s mother getting a hold of the spread of information which she gave out in confidentiality and end up withdrawing her son from school and even a possible transfer. There is no way the outcome of this situation can be anticipated, though the negative outcome seems to overpower the positive. Thus, Natasha has to weigh the situation well so as to ensure whatever decision she makes neither Dennis’ nor the teacher's reputation gets ruined. Â  Natasha is a teacher to Dennis thus she has an obligation to protect Dennis’s rights as his student but also a friend to Gal she has to maintain a workable professional courtesy. Most situations do not allow time for one to go back to the NAEYC codebook to refer as they require the prompt response for damage control. Natasha deals with such a situation. The problem is a workplace problem which involves ethics. It is an ethical dilemma as Natasha’s decision falls between whether to protect Dennis or to protect Gail. The NAEYC code 1-2.2 on an ethical responsibility to families dictates that we should develop relationships of mutual trust and create partnerships with the families we serve. This thus forces Natasha to ensure that Dennis’s mother does not regret trusting her son’s teachers with confidential information so as to maintain the trust. Â  The ethics code under code P-2.12 protect Dennis’s rights: This forces Natasha to have knowledge of the code at heart to ensure that whatever decision she makes does not ruin her reputation as a teacher to the parents and students. Â  

International Adoptions Research Paper Example | Topics and Well Written Essays - 1250 words

International Adoptions - Research Paper Example Interracial adoptions have helped to adopt minority children, but have raised issues for adopted children to cope with being different and for adoptive parents to help them form healthy identities. The likelihood of being in foster care is more in the Black children as compared to the white children. Black children usually stay longer in the foster care and frequently experience multiple placements. Since long-term stay in the foster care brings along with it numerous developmental risks, certain strategies have been practiced in the past to reduce children’s stay in the foster care. Transracial adoption is one of these strategies but has acquired a lot of controversy because of its perceived effects on children’s healthy adjustment and psychological development in the long run. This is the main reason why transracial adoptions constituted only 1 per cent of all cases of adoptions in the year 1987 (McManus). Percentage of transracial adoption cases in the subsequent yea rs is also comparable. One of the earliest studies carried out on the subject of African-American children’s transracial adoption was by (Grow and Shapiro). In this research, a total of 125 cases of transracial adoptions were investigated. In these cases, the children had been, at least for three years, in their adopted homes. The research led to the conclusion that 77 per cent of the adoption cases were successful while the rest were unsuccessful. Cases in which the family and the child were found to be having problems were classified as unsuccessful. In 16 cases, racial identity was found to contribute to the problems of adjustment of the child in the family. In nine cases, the child was found to be experiencing conflicts regarding the racial identity and the parents were also found to be experiencing difficulty coping with the differences of racial identity. In five cases, the researchers found a strong tendency in the parents to deny the racial background of the child eit her through passive ignorance toward it or through minimization of its importance (Grow and Shapiro 102). This is even more dangerous for the children because the African-American child â€Å"must be prepared for being perceived often as a minority member first, an individual second and for being judged on the basis of prejudice and stereotype† (Crumbley). In the research by (Grow and Shapiro), most of the data was retrieved from the parents and teachers through interviews and questionnaires. Had significant part of the data been retrieved from the children, the researchers would probably have found even more unsuccessful cases and attributed them to conflicts of racial differences between children and parents. The dramatic decrease in the transracial adoption of the African-American children was observed over the last four decades because of its strong opposition by the National Association of Black Social Workers (NABSW) since the year 1972. Their concern was that interraci al adoptions makes the adopted children ill-equipped to deal with the racist society’s realities wherein they grow up. In 1985, the then NABSW president talked about the severe problems of identity in the African-American children that have been raised by white families. He said that these children have neither been completely accepted by their parents, nor have they been allowed to maintain the required contact with the people of their race because of which,

Code of Ethical Conduct in the Workplace Essay Example | Topics and Well Written Essays - 1000 words - 25

Code of Ethical Conduct in the Workplace - Essay Example Another negative harm could be Dennis’s mother getting a hold of the spread of information which she gave out in confidentiality and end up withdrawing her son from school and even a possible transfer. There is no way the outcome of this situation can be anticipated, though the negative outcome seems to overpower the positive. Thus, Natasha has to weigh the situation well so as to ensure whatever decision she makes neither Dennis’ nor the teacher's reputation gets ruined. Â  Natasha is a teacher to Dennis thus she has an obligation to protect Dennis’s rights as his student but also a friend to Gal she has to maintain a workable professional courtesy. Most situations do not allow time for one to go back to the NAEYC codebook to refer as they require the prompt response for damage control. Natasha deals with such a situation. The problem is a workplace problem which involves ethics. It is an ethical dilemma as Natasha’s decision falls between whether to protect Dennis or to protect Gail. The NAEYC code 1-2.2 on an ethical responsibility to families dictates that we should develop relationships of mutual trust and create partnerships with the families we serve. This thus forces Natasha to ensure that Dennis’s mother does not regret trusting her son’s teachers with confidential information so as to maintain the trust. Â  The ethics code under code P-2.12 protect Dennis’s rights: This forces Natasha to have knowledge of the code at heart to ensure that whatever decision she makes does not ruin her reputation as a teacher to the parents and students. Â  

Exploring the role of change management and new HRMS system adoption Dissertation

Exploring the role of change management and new HRMS system adoption the case of American Express Bahrain - Dissertation Example However, there are some strategic loopholes that can addressed to reap full benefits of the system. Table of Contents 1 Chapter One- Introduction 2 Chapter Two- Literature Review 3 Chapter Three- Research Methodology 4 Chapter Four- Results and Findings 5 Chapter Five- Conclusions and Recommendations 6 References 7 Appendices Chapter 1- Introduction 1.1 Title Exploring the role of change management and new HRMS (Human Resource Management System) adoption; the case of American Express Bahrain. 1.2 Aim To explore the role of change management by studying the steps American Express Bahrain has put into action to introduce the new HRMS on its employees. 1.3 Research Question What are the chronological steps that a company must apply in order to introduce new software to the organisation? 1.4 Objectives To examine the techniques that American Express Bahrain use when introducing change to employees. To establish a questionnaire to understand the steps those were taken. To draw conclusions on ways and theories that help organisations sequential their introduction of change to their employees. 1.5 Background to the study The term Change Management deals with the substitution of one thing or set of conditions for another , thus making something different from its previous condition, be it an alteration in state, or quality, variety, variation, mutation(Sofroniou,2009). Change Management is something that all managers should know how to cope with especially with our rapidly changing world and the contribution of technology to the modernisation of business functions and practises. Consequently, organisations must adapt to the environment around them in order to stay competitive by leveraging technology and new systems (Saunders, Lewis, and Thornhill, 2009). Organisations must be able to adapt to the changing environment if they are to survive. Threats to organisational existence include but are not limited to changes in technology, the tastes of consumers, the regulation s of the Government, the increase in the cost of various resources, and values and capabilities of the prospective employees, downsizing, mergers and acquisitions(Palmer et al, 2006). However, all these reasons came from one major source –Globalisation. According to Webster’s dictionary the term globalisation is the development of an increasingly integrated global economy marked especially by free trade, free flow of capital, and the tapping of cheaper foreign labor markets (merriam-webster, 2012). Thus, the world’s economy is treated as one big market which makes it difficult for organizations to be unique and different from competitors. Moreover, globalization has majorly affected organizational change. This is evident because of all the planned and unplanned changes that occur in small and multinational companies. In the recent time the most important thing faced by most of the global organization is the constant changes in the all aspects of business. Due to the technological revolution most of the organizations are practicing the new technologies related to the human resource management system(HRMS). The development in the information technology has given a new paradigm shift to the HRMS. Most of the global organizations are accepting the virtue of the HRMS (Grobler & Warnich. 2005. P, 39) The new trend in the global organization is to apply computer based technologies to create a strong HRMS. Most of the organizations like American Express are using the HRMS to revamp the HRMS

Case Study of Week Essay Example for Free

Case Study of Week Essay Analysis of the template is most suitable for Kinkead. The reason is based on the case, electricity meters (EM), power tools (EI) products for customers to perform the same basic function. So their alternatives, so it needs to calculate a sales combined variances template, template B did not provide this data. Part B Answer: According to the relationship between the BCG matrix, analysis of market share and market growth. First, for the EM 499 286 According to Table, the variance of the size of the market is unfavorable, the size of the market because their budget is 800000, but the actual market size of 650000, it does not implement the expectations. The EM market share difference to 0, with 10% of the actual and budgeted position, it will not change. Therefore, they are a cash cow. Therefore, EM is the Cash Cow. Additionally, the Kinkead has been a leading Australia firm, and EM is the older but still dominant technology. Followed by EI table EI of the variance of the size of the market for 374,464 budgets, the size of the market for 250,000, lower than the actual market size of 363,500, more than expected. The market share variance is 241,321 Unfavorable which has decrease from 10% to 8%. Therefore, EI question mark. In addition, EI technology is new, or experiment. EIs future is uncertain. Part C Answer: They seek cash cow product strategy, so there are two aspects of the important aspects of the performance, EM, reduce production costs and increase market share. More particularly, their market share of the difference does not change, which means it is a mature stage, and manufacturing has been standardized. So the company should take some new measures to reduce production costs. Secondly, the company should increase their market share, such as increased management fees. EI use of labeling strategies, there are three aspects of performance is very important to the EI. The first is the R ; D performance; they should increase R ; D costs continue to research new technologies for enterprises to create more profits in the future. Followed by market share, companies need to increase their market share of the product EI, because it is the mark phase of the problem, the future is uncertain. Thus, increasing its market share will change in the future star. Finally, production and sales is also very important, EI, because only effective production, to meet customer demand, increase the number of sales. Part D Answer: Assessment of the electromagnetic properties of the first actual sale price of $ 29, less than the standard price of $ 30, but only sold 65,000 units lower than planned sales of 80,000 units. There are two reasons led to this situation, first of all is their total market demand has been shrinking. Second, the actual sales commission EM is only $ 1, but the EI commission is $ 14. 9, which could lead salespeople do not want to sell the product. To evaluate the EI performance, the first problem is underpriced. Although the actual selling price is $153 which is higher than $150, the sale volume is 29,000 units which is large than budget 25,000 units. Secondly, although the size of the market from EI budget increase 250,000 units 362,500 units, the EI market share is not meet expectations, it has dropped from 10% to 8%. This means that the performance of the EI Company is not satisfied. Third, the staff may lack experience, because the actual manufacturing cost is $ 42. 1, higher than the standard $ 40. Finally, from a fixed cost analysis can be found, $ 121,000 of costs and unfavorable actual production costs are higher than the planned $ 11,000, from $ 1,388,000 to $ 1,399,000. Therefore, enterprises should improve production efficiency. On the other hand, the overall performance of EM and EI, and a profit of $ 51,000, cost of sales decreased $ 5,000 plans to invest $ 250,000 of the actual value of $ 245,000. The sales mix variance data can be found, there are more people choose EI, because the EI sales mix variance is $ 1,789,714! EM sales mix variance is $ 1,253, 571 should not be. The reason may be that the sales staff did not want to sell products EM, actual sales commission EI is 14. 9 dollars, but the commission is only $ 1. Second, EI is a new product and new technology, which will attract more customers to buy and more popular than the old.

Explain Formally The Environmental Kuznets Curve Hypothesis Economics Essay

Explain Formally The Environmental Kuznets Curve Hypothesis Economics Essay Clearly as countries strive for increased growth they attempt to produce greater output and logic dictates that with greater output, ceteris paribus, there must be greater input and thus a depletion of resources from our environment. Simultaneously greater output leads to greater levels of emissions and waste, thus the carrying capacity of the biosphere will be exceeded sooner. Simon Kuznetss Environmental Kuznets Curve hypothesis states that economic inequality initially increases, reaches a critical threshold, and then decreases as the country develops (Economic Growth and Income Inequality, 1955). The hypothesis is shown by Figure 1 below. http://upload.wikimedia.org/wikipedia/commons/6/6b/Kuznets_curve.png Figure It is important to realise the relationship of the EKC shows a correlation between environmental equality and income, not causation. This simply means that a trend has been realised between income and economic inequality which states that initially as income rises so does inequality, however at a certain threshold inequality begins to diminish, and the reason for this change is not immediately apparent. The concept that environmental equality is influenced by economic growth originated from earlier economic theory, as in many 1970s theoretical literature on pollution and growth, optimal pollution control models have inverted U curves of pollution implicitly embedded in them (Selden, 1994). There are two main economic explanations for the Kuznets Curve hypothesis. Firstly the environment can be viewed as a luxury good. This means that although initially individuals are not willing to trade consumption for environmental investment, at a certain level of income individuals begin to increase their expenditure on the environment to enjoy its benefits. It can therefore be argued that economic development is a means to environmental improvement and thus whilst initially the environment will suffer from growth, it will benefit from the economic prosperity in the long run. Secondly as countries experience growth and income increases there are recognised historical structural development stages to the countrys economy much like, as Roslow noted, the moving from traditional to industrial economies and then to a mature mass consumption economy (The Stages of Economic Growth, 1960). For example, in a Less Developed Country (LDC), a structural transformation from primitive agriculture, through manufacturing and into services would initially utilise the environment efficiently through agricultural trade, with greater income this might transform into manufacturing which is highly dependent on environmental resources and also carries large negative externalities such as pollution. However once again, with further growth industry and trade will move towards services which have the least impact on the environment. The study by Syrquin in 1989 econometrically ties structural changes to economic growth and is often used to discuss the EKC hypothesis (Grossman, et al., 1995). It is obvious to conclude that if these developmental stages occur and the transitions between the stages correlate with specific per capita income levels, then a relationship where pollution levels initially rise before subsequently falling, as average incomes increase. Unrah and Moomaw argue that we cannot be sure whether the stages of economic growth are a deterministic process that all countries must pass through, or simply a description of the development history of a specific group of countries during the 19th and 20th centuries that may never again take place (An alternative analysis of apparent EKC-type transitions, 1998). We can look at the turning point in the EKC from increasing environmental inequality to diminishing environmental inequality as a change of individual interest from self-interest to social interest. However Arrow (2000) points out that the EKC provides very little information about the mechanisms by which economic growth affects the environment. For example, as income increases industry developments and innovations may have reduced negative externalities on the environment. Also with greater national income and wealth there is greater demand on the authorities for environmental regulations. There have been several empirical and analytical studies of the EKC hypothesis and whilst some support the conclusions of Kuznets others counter his findings. There is however, little debate that many pollution emissions in the developed countries of the Organisation for Economic Co-operation and Development (OECD) have stabilised or indeed declined over recent years whilst these same countries per capital incomes have simultaneously increased (An alternative analysis of apparent EKC-type transitions, 1998). Unrah and Moomaw demonstrate in their 1998 empirical study of France GDP growth against CO2 levels an inverted U-shaped curve is produced which supports Kuznets hypothesis (An alternative analysis of apparent EKC-type transitions, 1998). Image Figure France CO2 vs GDP 1950-1992 Grossman and Krueger in 1994 produced a study with an N-shaped curve where after a high enough threshold there were increases in environmental degradation. Grossman also in 1994 found that the turning point is sooner for an obvious short term environmental hazard for the local population (Grossman, et al., 1995). Arrow in 1995 stated that responsiveness is not immediate so income growth does not spontaneously bring a reduction to environmental degradation. As such Arrow concludes that while short term indicators would support Kuznetss hypothesis, long term indicators would not. The huge potential for economic growth through effective utilisation of the environment has made efficient and socially desirable management of environment resources is a key issue within economics. The environment surrounding each individual economy has always been fundamental to the performance of economic growth. Along with creating economic prosperity the environment also performs the essential function of supporting life and thus managed with care and responsibility. As has been seen through history, exploitation of the environment which has provided crucial economic inputs may also be the instrument which impairs the earths ability to support life. For example, in last decade we have seen the emergence of concern about how economic expansion of the world economy is leading to irreparable global damage (Silbert, 2009). As such decisions regarding the environmental trade-off between economic growth and preservation require careful consideration from political authorities. Kuznets EKC Hypothesis EKC Analysis Conclusions One policy proposed by economists is to allow countries to economically grow out of environmentally damaging activity. Looking at countries with already large economies, we see signs of environmental regulation such as emissions standards, extensive recycling programs, and limited timber harvesting. The economists supporting a policy that initially allows for environmental degradation assert that if a country can achieve sufficient economic growth in a short period of time then perhaps environmental damage should be tolerated. A well-known hypothesis providing support for a policy that emphasizes economic growth at the expense of environmental protection is the environmental Kuznets curve (EKC) hypothesis. It posits that countries in the development process will see their levels of environmental degradation increase until some income threshold is met and then afterwards decrease. If true, economic policies should allow extensive, although not necessarily absolute, use of the environment for growth purposes. But carrying out such policies involves inherent dangers. If developing countries decide to overlook environmental protection by counting on rising incomes to abate environmental damage the consequences could be devastating. The most pressing danger is that additional environmental degradation could cause some irreversible and significant harm. This could occur before the predicted income threshold is met. The other concern with counting on incomes to reduce environmental damage is that the EKC hypothesis could easily be incorrect and relying on its predictions would lead to consistently insufficient protection. This paper evaluates the validity of the EKC hypothesis and argues that it is not a sound basis for policy formation and justification with so much at stake. The plan of the paper is as follows. Section II examines the basis for the EKC hypothesis and conditions under which it may accurately predict a countrys future environmental status. Section III briefly summarizes empirical studies investigating EKCs and looks at the findings of these studies. Section IV identifies the inherent dangers in determining environmental policy based upon the EKC hypothesis. Some concerns are relevant if the hypothesis does not hold and others are present even if it proves a correct forecaster of environmental quality. Section V concludes with my assessment of how well the hypothesis works as a justification for dubious environmental policies. Section II: The Concept of the Environmental Kuznets Curve The EKC hypothesis asserts that countries will naturally move from relatively low environmentally degrading activity to highly degrading activity and then, once a certain income threshold is achieved, will proceed to less degrading activity once again. This assertion allows one to predict the relative level of environmental damage being caused by a country by looking at GDP per capita. However, this prediction is relative to individual countries. In other words, each country has its own EKC, based upon resource endowment, social customs, etc., from which it progresses along relative to its GDP. A graphical model of the hypothesis helps illustrate the inverted U shape of the relationship: Environmental Damage Y* Income per capita The y-axis represents the amount of environmental damage due to economic activity and the x-axis represents income per capita. Y* represents the threshold income, sometimes referred to as the turning point. That point signifies the income level at which environmental damage per capita begins to recede. It is important to note that the theoretical EKC graph does not explicitly express time as a dimension and for this reason the use of the EKC hypothesis to justify policy decision an action that by definition incorporates time would appear inadequate. Only by comparing two different countries can the inverted U shaped curve be derived as seen above. However each country possesses its own unique EKC and therefore each countrys policies should be organized accordingly. In order for the graph to show an EKC, and thereby be valid as policy justification, we must incorporate a time dimension. We find a time dimension along the x-axis. The EKC hypothesis assumes that changes in income per capita only occur over time. By including this supposition of changes in income inherently signifying time, the graph can now show an EKC for a specific country. The identification of a countrys particular EKC provides a basis for using it to influence policy. Possessing the theoretical model by which t he EKC hypothesis is used for economic policy we turn our focus to explaining why the inverted U shape exists. There are two primary explanations for the proposed shape of the EKC. The first examines the history of developed countries and the paths they took to achieve development. The second reflects the changing preference for environmental quality as incomes rise. Historically, all developed countries economies were originally based upon agriculture, a state that produced little environmental damage. Their economies later switched to a much more environmentally damaging state that focused on industry and manufacturing. Finally, upon switching from heavy industry to the now-prevalent service-based economies the levels of environmentally damage fell in most developed countries. Two main factors lead to environmental damage that occurrs during industrialization. First, the harmful by-products of production damage the environment. High levels of pollution and water contamination accompany the expansion of industry. The second factor is the increased consumption of natural resources. The extensive over-use of land, deforestation and mining of mountains is a form of environmental damage in and of itself. A common conclusion of this development pattern is that LDCs must pass through the same phases in order to achieve economic growth. Furthermore, if forced to adhere to strict environmental regulations, LDCs will be at an economic disadvantage compared to the already developed countries. Many LDCs point to this competitive disadvantage when rejecting global environmental standards. The next stage of development saw industrial nations switching to service-based economies, a trend that all global GDP leaders tend towards. During this phase the income threshold of for the EKCs for certain substances appear to have been reached. Service-based economies are able to avoid many of the most environmentally damaging economic activities. Also, highly resource-dependant production is cut significantly which reduces the impacts of resource input and harmful emissions. The graph reflects the switch from an industrial to service-based economy somewhere around point Y*. The decreasing industrial production decreases the environmental damage despite the rising GDP associated with the service sector economy. Environmental impacts also fall as a result of improved technology discovered in developed countries. In some cases technology leads to a more efficient use of inputs. Other technological advancements make it possible to restrict the harmful effects that economic activity have on the environment. The second reason that a high-income level can reduce environmental damage is by altering the demand for environmental quality. Known as the income effect, sufficiently high GDP per capita often leads individuals to place environmental quality above additional economic growth. The aggregation of these individual preferences plays an integral role in determining the income threshold. The EKC income threshold aggregates all environmentally damaging agents into a single numerical value. However, taken individually economists can place dollar values on the turning points of damaging agents. For example, in a 1997 paper by Cole, Rayner and Bates, the authors found the turning point of CO and NO2 emissions to be around $9,900 and $14,700, respectively. Using environmental quality preference as an explanation, the income threshold represents the income level per capita at which the preference for environmental quality outweighs the preference for additional income. This change in preference occurs on a public level, rather than a private one. Microeconomic decisions to support more environmentally friendly goods and services cannot account for the income effect. The issue is instead a matter of public policy. The changes in environmental standards reflect political pressure on the federal government and state governments. Effective lobbyists have altered the political and social landscape to favour one of increased environmental quality. Despite the clean nature of high-income countries it remains difficult for EKC supporters to explain certain things such as the fact that the United States is, by far, the worlds largest greenhouse gas emitter. Defenders of the EKC hypothesis say this is due to the incredibly large economy of the U.S. and that the seemingly large figures are, proportionate to GDP, not as astonishing as they appear. The only other defense to the greenhouse gas emission statistic is that the income threshold may not have been reached. According to the EKC hypothesis, changes to evolving economies and the individual preference for environmental quality combine to determine the income threshold. However, whether or not an inverted U shaped curve exists at all is still up for debate. Section III: Evidence For and Against the EKC Hypothesis Evidence regarding the EKC hypothesis is circumstantial and inconclusive. Most early studies that supported the hypothesis focused on a single damaging agent, such as a pollutant. Identifying key characteristics associated with agents that have been studied we find that only certain types of agents exhibit an EKC. Evidence supporting the EKC first began in 1994 when Selden and Song found an EKC for SO2 (Environmental quality and development: Is there a Kuznets curve for air pollution emissions?, 1994). A later test in 1995 by economists Grossman also found SO2 emissions to follow an EKC (Grossman, et al., 1995). They found a turning point between $4,000 and $6,000. Another early documentation of EKC support came from Theodore Panayotou who found the turning point of deforestation to be $823. After the initial studies, other economists began to investigate the validity of the EKC hypothesis and found refuting evidence. In the 1997 paper by Cole, Rayner and Bates, they found no EKC for traffic, nitrates or methane. A different study in 1997 by Horvath examined energy use and found no EKC; rather, energy use per capita rose steadily with increased income. Evidence appears to support the EKC hypothesis only for a limited type of damaging agents. The emission SO2 is found in urban waste areas and is thereby characterized by its locality. Deforestation also reflects a situation involving a specific location. Damaging agents that affect only a particular site tend to show EKCs. However, a damaging agent such as traffic is plain to see and also affects certain areas heavily. In this case the agent is dominated by a scale effect increased activity leads to increased environmental impact. While traffic-related pollution is generally iterated by population size, damaging agents such as energy production by-products increase with GDP per capita. Section IV: Dangers of the EKC Hypothesis as Policy Justification There exist many dangers in allowing an economy to simply grow out of environmentally damaging activity. Some of these dangers arise because the EKC hypothesis does not hold true in all cases. Others exist even if we assume the hypothesis as an accurate predictor of environmental conditions. The following is a list of concerns regarding the EKC hypothesis: (I) It remains inconclusive if most damaging agents follow the EKC. (II) The threshold income may be irrelevantly high or the temporary period of increasing environmental damage too long. (III) The decrease in environmental damage seen in developed countries may reflect the production of dirty products abroad and subsequent importation. (IV) The absorptive capacity of our earth is unknown. (V) EKCs may only exist in certain political atmospheres. A detailed examination of the above concerns illustrates the inherent dangers in accepting the EKC hypothesis and afterwards using it to justify policy. As discussed above, only local and regional damaging agents show signs of EKCs. Other difficult to detect agents may simply increase with GDP per capita. This discovery leaves open to question whether more agents than not respond to income increases. If there exist more agents that do not respond then attempting to grow past these impacts would be impossible. Many damaging agents may respond to income levels, but not until GDP per capita approaches out-of-reach levels. If in a developed country, the turning point for a damaging agent is above, say, $50,000 then neglecting to react will create damage for a considerable amount of time. Over the time it takes to achieve the turning point, the environmental damage may prove more costly than its worth. Obviously, in an LDC the turning point value needs only to be considerably lower and still have the same adverse effects. It is important to note that it is unclear if forgoing the opportunity for economic growth may is the right or wrong decision. Nonetheless, using solely the EKC hypothesis to justify this action remains unwise, as the outcome is not known. Another consideration that challenges the EKC evidence is that wealthy countries may be importing dirty products, thereby contributing to environmental degradation; the only difference is that the degradation is not domestic. The first hypothesis to bring up this possibility was the Pollution Haven hypothesis. It states that developed countries export their dirty industries to LDCs whose governments have more lax environmental standards. Many economists discounted this hypothesis with strong evidence showing that capital flows do not follow environmental regulations. However, this does not exclude the possibility of dirty industries existing in LDCs and coincidently exporting their products to wealthy countries. In this case, wealthy countries only started along the downward slope on the EKC by domestically reducing environmental damage. When taken globally their increased consumption due to income may still be increasingly damaging. Another danger is that leaving the quality of our environment subject to economic activity, even for only a short period, may be disastrous. The ability of the earth to absorb the damaging agents produced by economic activity, called absorptive capacity, is not yet known. A good example is global warming. More and more studies confirm that rising global temperatures are due at least in part to human activity. Predictions regarding the consequences of this change are still being debated. But further activity could push the environments limits to a point that causes serious repercussions for humanity. A final concern is that even if developing countries can achieve high levels of income per capita they may not possess a political atmosphere conducive to environmental protection. Assuming that the aggregate turning point is in a country reached, that country it is not necessarily going enact protection. Countries that possess sufficient demand for environmental quality still only achieve it with policy revisions. The most successful avenues for obtaining environmental quality are lobbyists. Without a government that responds to political pressure by these public groups there is no reason to believe that its policies will reflect the demand for a cleaner environment. In addition to this point, it also remains to be seen if all cultures place similar values on environmental quality. While constituents of currently developed countries may desire protection, countries in the process of developing may reach a point of equivalent income and still not demand environmental quality. Convers ely, they may actually demand protection earlier. Section V: Conclusion The questions and concerns about the EKC hypothesis that I have examined in this paper raise significant doubt as to the wisdom of adopting environmental policy based upon the EKC hypothesis. Even assuming its validity, the EKC hypothesis generates considerable doubt as to its effectiveness at balancing economic growth with environmental protection. Given these doubts policies must be, at most, based only partially on predictions by the EKC hypothesis. The correct balance between environmental protection and economic growth continues to be debated. Both of the opposing views present important arguments. Obviously, having either extreme either unhindered economic activity or overly protective environmental measures is an inadequate solution. The largest problem facing the debate is the lack of knowledge regarding the degree of robustness present in our earths environment. Still unclear of its ability to offer its resources and to soak up our by-products, our only course of action is to, with both needs in mind, tread carefully.

The Montessori Method Essay examples -- Teaching Education

The Montessori Method (Word count includes Annotated Bibliography) The Montessori method began in the early 1900's by the first female doctor in Italy, Dr. Mary Montessori, as a way of educating mentally disabled children. Her ideas were so successful with these children that she began to apply her understanding of learning to study the potential of normally functioning children (Oalf, 2001). Dr. Montessori's approach to education stresses the importance of learning styles, independence and responsibility. According to Maria Montessori, 'In the special environment prepared?in our schools, the children themselves found a sentence that expresses their inner need, 'Help me to help myself.' ? (Standing, 1957). The ?prepared environment?, according to Montessori, consists of clean, bright, multi-sensory stimulating materials that are engaging for the child and that are placed in at their level so they can be accessed freely. There is a concentration on ?discovery moments?, defined as when a child learns new information through personal exploration (Fisher, 1964), in reading, math, social skills, and other subjects. The guided discovery approach means careful planning and direction for the child and that adults must know the purpose and meaning of each activity the child chooses in the classroom. Montessori teachers attempt to instill an internal drive into the children using this child-centered approach to teaching. An example of this is the use of mats or rugs in the classroom. Eac h child has a mat or rug to spread their materials out on. Every other child is respectful of this child?s space and he/she, in turn, is respectful of others. The result of this approach is a classroom full of self-monitoring students. ... ...cation Week, 21, 24. Retrieved April 14, 2004 from ERIC/EBSCO database. This article discusses the difference between direct instruction and the Montessori method, using the example of one school in Texas, which offers parents a choice of which instruction they would like for their child. The end of this article tells that test results from each classroom turn out about equal, despite the radically different teaching approach. This is because different children do well in different types of classrooms. Zad, M. (1990, November 18). Montessori way highlights video for preschoolers. The Washington Post, pp. y.08. This is a local article taken from The Washington Post regarding the use of video in Montessori classrooms. The use of video technology corresponds with the Montessori method if it is stimulating to the child and aids in discovery learning.

PriceWaterhouseCoopers LLP Auditors? Independence Issues & Violations :: essays research papers fc

SEC Concerned with Changes in the Public Accounting Profession The SEC and the former Chairman Arthur Levitt Jr. were extremely concerned that the public accounting firms were violating the auditors independence rules addressed through the Securities Exchange Acts. Auditing firms now had dual citizenship in public companies: (1) they issued opinions on audited financial statements and (2) they participated in various consulting engagements for those same companies. Levitt's solution was to split auditing and consulting. The former Chairman was concerned that the public would lose confidence in the financial markets †¦Ã¢â‚¬ ¦ and the whole system would be jeopardized. Public Accounting Revenues vs. Consulting Revenues by 1999 By 1976, audit fees accounted for approximately 70% of total revenue earned by any accounting firm in general. According to the Public Accounting Report, an Atlanta newsletter, the auditing and assurance services revenues dropped to 30% and tax services business accounted for 19% of the total revenues earned in 1999. Mathematically speaking, this means management consulting services accounted for approximately 51% of the total revenue being earned in 1999 by public accounting firms. Fact: According to The Business Journal's Book of Lists, PwC had $75 million in South Florida billings in 1998 to place third among accounting firms. SEC Auditors’ Independence Rule The independence rules require that auditors refrain from investing in companies that they audit, to ensure objective, truthful reporting and opinion. The rule applies to all auditors, their relatives, spouses, dependents, non-dependents, and, in some cases, associates must disclose all holdings. On the September 25, 2002 issue of BusinessWeekOnline.com, the Accounting Wars Powerful auditor-consultants are the target of Arthur Levitt’s crusade articles defined â€Å"Independence to mean, CPAs cannot audit their own or their partners' work†¦.†¦..clear and honest information is dependent on the CPAs independence†¦Ã¢â‚¬ ¦an auditor must not have any financial stake in the health, or even survival, of a client company.† There are those in the profession that believe this rule is archaic and does not hold any value in today’s financial world. Barry Melancon, President and CEO of the American Institute of Certified Public Accountants stated, â€Å"The SEC has a right to expect the profession to adhere to the rules; however, the profession has a right to expect the regulatory environment to remain modern.† Fact: In 1933, when Congress first required public financial reports, lawmakers debated whether audit fees would taint auditors' independence. PriceWaterhouseCoopers LLP PriceWaterhouseCoopers LLP is a public accounting firm formed through a merger between Coopers & Lybrand LLP and Price Waterhouse LLP, which was consummated on or about July 1, 1998.

Lord of the Flies. Utopia and Dystopia Quotes

A Utopia is a place or society that appears perfect in every way. The government is perfect, working to improve society’s standards of living rather than their own, social aspects of the community run perfectly. There is no war or disease, only peace and happiness. Dystopia- Dystopia came from the term Utopia. It defines a place or society which is in complete chaos. The citizens are all suffering and are miserable. Often times in novels what appears to be a Utopian society it first by the visiting protagonist is actually revealed to be a dystopian society.The citizens are often revealed to live in terror, under complete control by the government, unaware of corrupt world in which they actually live in, or suppressed by the society as a whole. 3. ) This island in Lord of the Flies used to be a utopia because in the beginning of the story they had this beautiful new environment they could explore and run wild through without any adult supervision or anyone to tell them what to do. The boys were only concerned, at first, about having fun with no adult supervision. The island than became a dystopia when Ralph was struggling to regain his power while Jack was trying to have complete control.It also became a dystopia when everyone started to fight amongst each other and then when two of the boys died the island had defiantly become a dystopia. Utopia Quote: â€Å"Aren’t there any grownups at all? † â€Å"I don’t think so. † â€Å"The fair boy said solemnly; but then the delight of a realized ambition overcame him. In the middle of the scar he stood on his head and grinned at the reversed fat boy. † â€Å"No grownups! † Dystopia quote: â€Å"But then the fatal unreasoning knowledge came to him again. The breaking of the conch and the deaths of Piggy and Simon hung over the island like a vapor.These painted savages would go further and further. Then there was that indefinable connection between himself and Jack; who th erefore would never let him alone; never. † 4. ) The Running Man by Richard Bachman, 1984 by George Orwell, Fahrenheit 451 by Ray Bradbury, Brave New World by Aldous Huxley 5. ) In the article Utopias and Dystopias: A Comparison of Lord of the Flies and Animal Farm, I believe the author did a very good job. I liked how the author organized the article and how she included quotes that went well with what she was just talking about.I also liked how she had a small summary of the stories she was talking about because since I had only read Lord of the Flies and not Animal Farm I would have been very confused with what her point was and what she was trying to get across. But since she had a small summary that went with what she was talking about, not a huge summary of the ientire book chapter by chapter, I understood just what she meant. I also appreciated how the author included page numbers after the quotes she used. Such as, â€Å"Apart from food and sleep†¦ found time for play, aimless and trivial† (Golding 49).

Broadening Your Perspective Essay

In this paper the Broadening Your Perspective Exercise 18.1 is completed. The exercise is about Martinez Company that has decided to introduce a new product to its product line (John Wiley & Sons, Inc. 2011). Two methods are evaluated to determine what is the best method to use either capital-intensive or labor-intensive method. Exercise 18-1 A In this part of the exercise the break-even point in annual unit sales of the new product is calculated for the capital intensive manufacturing method and labor-intensive manufacturing method (John Wiley & Sons, Inc. 2011). To calculate the break-even point the total fixed cost has to be computed first. For the capital-intensive method the total fixed cost is fixed Manufacturing cost-2508000 plus incremental selling expenses of 502000 equaling 3010000. The next step is to find the contribution margin per unit. For the capital-intensive method the contribution margin per unit is calculated by the selling price of 30.00 minus the variable cost of direct materials-5, direct labor-6, variable overhead-3, annual expense-2, thus equaling $14.00. Then the break-even point in unit sales for the capital-intensive method is calculated by the total fixed cost-3010000 divided by the contribution margin per unit of 14, thus equally the break-even point in unit sales for the capital-intensive meth od is 215000 units. Next we calculate the labor-intensive method. To calculate the break-even point the total fixed cost has to be computed first. For the labor-intensive method the total fixed cost is fixed manufacturing cost-1538000 plus incremental selling expenses of 502000 equaling 2040000. The next step is to find the contribution margin per unit. For the labor-intensive method the contribution margin per unit is calculated by the  selling price of 30.00 minus the variable cost of direct materials-5.50, direct labor-8.00, variable overhead-4.50, annual expense-2, thus equaling $10.00. Then the break-even point in unit sales for the labor-intensive method is the total fixed cost-2040000 divided by the contribution margin per unit of 10, thus equally the break-even point in unit sales for the labor-intensive method is 204000 units. Exercise 18-1 B In the next part of the exercise it states to determine the annual unit sales volume at which Martinez Company would be indifferent between the two manufacturing methods (John Wiley & Sons, Inc. 2011). To determine the indifference point of the annual unit sales of the capital-intensive and labor-intensive method the total fixed cost and contribution is used. This is calculated by capital-intensive total fixed cost of 3010000 minus labor-intensive total fixed cost of 2040000 divided by the difference of the contribution margins of capital-intensive-14 and labor intensive-10. Thus totaling 242500 units as the indifference point of the two manufacturing methods. Exercise 18-1 C The last question to complete the exercise states, Explain the circumstance under which Martinez should employ each of the two manufacturing methods (John Wiley & Sons, Inc. 2011). Depending on the goal or forecast of how much sales are to be reached determines the manufacturing method that should be used. If the business expects to reach sales beyond the indifference point of 242500 units then the capital-intensive method would be the best manufacturing method to be used. If sales are forecasted to be below 242500 then the labor intensive method should be used. Thus the ationale to choose the manufacturing method depending on sales of units assures that the higher profit margin is obtained. References John Wiley & Sons, Inc. (2011). Accounting, 4E, Exercise 18-1. Retrieved from: www.ecampus.phoenix.edu/wileyassignment