Thursday, January 23, 2020
Microsoft Corporation (MSFT) Finance Paper :: essays research papers
Microsoft Corporation (MSFT) Company Overview Formed in 1975, Microsoft started by selling a BASIC interpreter which quickly established a reputation for excellence. As the popularity of Microsoft BASIC grew, other manufacturers adopted Microsoft BASIC's syntax to maintain compatibility with existing Microsoft BASIC implementations. Because of this feedback loop, Microsoft BASIC became a de facto standard, and the company cornered the market. Later, it tried (unsuccessfully) to extend their grip on the home computer market by designing the MSX home computer standard. In late 1980, International Business Machines needed an operating system for its new home computer, the IBM PC. Microsoft subsequently purchased all rights to QDOS for $10,000, and renamed it MS-DOS (for Microsoft Disk Operating System). It was released as IBM PC-DOS 1.0 with the introduction of the PC in 1981. In contracting with IBM, however, Microsoft had retained the rights to license the software to other computer vendors as MS-DOS. The now highly profitable and cash rich Microsoft diversified into a wide variety of software products including: compilers and interpreters for programming languages and word processors, spreadsheets and other office software some of these products were successful, and some were not. By the turn of the millennium, many of Microsoft's software products dominated the market in their respective categories. Microsoft has devoted huge amounts of effort to marketing in developing their products and services, as well as to the integration of their software products with one another in an attempt to create a seamless and consistent computing environment for the user. Analysis I.à à à à à Trend Analysis Liquidity Ratios: Current Ratio ââ¬â For the last three years was growing from 3.56 in 2001 to 3.81 in 2002 to 4.22 in 2003. The reason of grow is increased in Assets. Even though Liability was growing, Asset grow was more significant. Quick Ratio ââ¬â Constant grow for the last three years. From 3.56 in 2001 to 3.76 in 2002 to 4.17 in 2003. The reason of grow is constant increase in Current Assets. Cash ratio ââ¬â Big drop (from .35 to .087) in year 2002. In 2003 the rate grew from .087 to .460. The reason of drop in 2002 is decreased in Cash and big increase in Liabilities. The increase in 2003 occurs because of big increase in Cash and slight increase in Liabilities. Asset Management Ratios Total Asset Turnover ââ¬â Dropped from .64 in 2001 to .58 in 2002 to .55 in 2003. The reason is big increase in Total Assets.
Wednesday, January 15, 2020
Splitting a message, and processing and gathering
This recipe will show you how you how to split a message into individual fragments, process each fragment individually, and re-aggregate the processed exchanges back Into a single exchange. In EIP terms, this is known as a Composed Message Processor, and Is made up of a combination of a Splitter and an Aggregated. How to do Itâ⬠¦ In order to split and aggregate (Join) a message, combine a split DSL statement with an associated Congo as follows: 1. Define an Segregationist's Instance as described In the Aggregating related messages recipe.For this example, we will reuse theSetAggregationStrategy Implementation from that recipe: 2. Define a regular split block as per the Splitting a message into fragments recipe, breaking up the payload as you see fit through the use of an expression. Reference the Segregationist's instance through the strategy attribute in the split element: ${body) In the Java DSL, refer to the Segregationist's instance as the second parameter to the split() stat ement: from(ââ¬Å"direct:inâ⬠) . Split(body(), new Straightforwardness()) . End() . To(ââ¬Å"mock:outâ⬠); How it worksâ⬠¦When an exchange reaches the split statement, It Is broken up Into Individual fragments as expected, each of which Is processed through the steps defined within the block. When each split fragment's exchange reaches the end of the split block, It Is passed Into theAggregationStrategy for aggregation. When all of the fragments have been processed, the final aggregated message proceeds down the route from the split block. This Is different from the normal Splitter behavior, which forwards the original message to that statement after the split statement.TIP By default, all processing Is performed by a single thread. You can parallelize the processing of each message fragment by using theparallelprocesslng option as described in the Processing split messages in parallel recipe. There's moreâ⬠¦ An Segregationist's. When an exception is thrown during the processing of the fragment, the exchange will be immediately passed to Segregationist's. It is then up to the strategy to decide what to do with this information.
Tuesday, January 7, 2020
Wide Reading the Hunger Games - 1436 Words
Reading Response to The Hunger Games, by Suzanne Collins: The Hunger Games, by Suzanne Collins, is the wildly popular first book in The Hunger Games trilogy. I think that one of the reasons the book is so popular, is because of the main character, Katniss Everdeen. In the book, Katniss is 16 years old and is very strong willed, but often feels incredibly alienated. I think that Katniss is a very relatable character (which is one of the reasons the book is so popular!) in this way, and in the way that she keeps her true feelings shielded from most people around her, but at the same time is very determined. She doesnââ¬â¢t seem to understand the impact she has on the people around her, as well as the reader. She has very strong views on theâ⬠¦show more contentâ⬠¦It can only be one of us. Please, take it. For me. And he goes on about how he loves me, what life would be without me but Iââ¬â¢ve stopped listening because his previous words are trapped in my head, thrashing around desperately. We both know they have to have a victorà ¢â¬ ¦Without a victor, the whole thing would blow up in the Gamemakersââ¬â¢ facesâ⬠¦If Peeta and I were both to die, or if they thought we wereâ⬠¦Ã¢â¬ In this small moment, Katniss defies the Capitol, because she knows that they need a victor. She knew that if they had to choose between two victors or no victors, theyââ¬â¢d choose two victors. She twisted the cruel game around to suit her needs, which is the thing that makes her dangerous to her country, yet extremely enticing to the reader. A technique that the author used frequently was stream of consciousness. I found that this got the message along to the reader perceptively and efficiently, and that it helped the reader understand the ideas in the story much better, because it meant you were seeing everything that was happening first-hand, from the protagonistââ¬â¢s point of view. In all of the parts of the book that were action-packed, the stream of consciousness really helped the reader to know exactly what was going on, and how it was effecting all the characters: ââ¬Å"Already the other tributes have reached the Cornucopia and areShow MoreRelatedRebellion And Its Effect On Society1297 Words à |à 6 Pagespart of the games anymore.A quote of Rebellion must be ââ¬Ëââ¬â¢ I begin to question them [Katiniss stylistââ¬â¢s] casually about what other hardship this winter has brought them.They are used to want,So any disruption in supply makes an impact on them.By the time Iââ¬â¢m ready to be dresse d,their complaints about the difficulty of getting different products_ _ from Crabmeat to music to ribbons - - has given me a sense of which districts might actually be rebellingâ⬠¦ The thought of such wide-spread rebellionRead MoreClass Conflict, By George Orwell And Mockingjay, And Joon Ho s Snowpiercer1317 Words à |à 6 Pagesdystopian works. Whether a conflict with the state or with other classes, class conflict is the driving force for many works in this genre. This is evident through the depiction of power-hungry classesââ¬â¢ inclination to control others in favor of society wide improvement. The type of class conflict seen in these works is present in our world today. Events such as the Ferguson protests and the Occupy Wall Street movement have precipitated violence and struggle of the oppressed at the hands of powerful andRead MoreHunger Games Personal Narrative1965 Words à |à 8 Pages I absolutely love reading, I could spend hours curled up in bed with a go od book. Being the voracious reader I am fantasizes about what my life would be like if I was the protagonist in one of these stories. By the time the first Hunger Games movie came about in 2012 I was in the sixth grade and absolutely obsessed. I had all the books, magazines, posters and even pillowcases. Naturally I started to compare all of my school experiences to the Nation of Panem and I was protagonist Katniss EverdeenRead More Political and Emotional Dictatorship within Junot Diazs Brief and Wondrous Life of Oscar Wao1385 Words à |à 6 Pagesdictatorship (though that is a haunting image throughout), but also psychological despots: the dictatorship of fear, of orphanage, of blighted love, of displacement, of cancer, of nerdiness, of ostracization, of obesity, of unrequited love, of male sexual hunger (both under- and over-supplemented), and, above all, of fukà º?a general curse or doom, as Dà az explains in his introduction, that they say [...] came from Africa, carri ed in the screams of the enslaved, [they say it] was the death bane of the TainosRead MoreTeaching Education At The University Of Virginia s College At Wise Essay1532 Words à |à 7 Pagesmatter. I plan to use a wide range of reading the material, and instill a strong emphasis on writing and grammar in my classroom, I feel that this is the most effective way to give my students a voice and to believe that Language Arts is important. My main goal for my students in an English course is to feel that their story matters and that they matter. I have found through classroom observation, personal experience, and coursework that the majority of students do not enjoy reading and writing. I thinkRead MoreAre Our Kids Turning Into Robots And Losing Out On Their Childhood?1590 Words à |à 7 Pagestheir tongue to see what would happen. There were a few video game consoles such as Atari (1972) and ColecoVision (1982), and most parents did not allow their kids to sit in front of the television for hours at a time playing them. Summary Nicholas Carr, a graduate from both Harvard and Dartmouth, and author of ââ¬Å"Is Google Making Us Stupid?â⬠(2008/2012), states that he loved reading previously, but finds himself incapable of reading long books anymore (2008/2012, p.89). Furthermore, he points outRead MoreThe Worst Is Not Yet For Come1111 Words à |à 5 Pagesexists or are the enemy, in an effort to make current authors aware, that without change, future generations will continue to think this way. He put great effort into pulling at your heart, and making you worried about the outcome of the mind of teens reading science fiction. He even uses his emotional view of todayââ¬â¢s youth and their mindset of society by stating, ââ¬Å"I frequently meet young people nowadays who have been led to believe that human beings are inherently wasteful and stupid, and (chillingly)Read MoreMy Film Experience1257 Words à |à 6 Pagesprobably one of those movies I can watch time and time again. I like drama as well, I c an honestly say that The Titanic is in my top five favorite movies, but that can also do with the fact that I love Leonardo Dicaprio. As you can see I like a very wide range of movies. I am not really to big of a sci-fi person and have never had interest in watching Star Wars, which I hear from everyone is a classic. Iââ¬â¢m also not really into Jurassic Park and Back to the Future, which I feel like are movies I feelRead MoreThe Hobbit, Or There And Back Again1491 Words à |à 6 PagesAmanda van der Merwe Wide Reading #4 - novel The Hobbit, or There and Back Again. ââ¬Å"The world is not in your books and maps.â⬠- J.R.R Tolkien. à ââ¬ËThe Hobbitââ¬â¢, written by Tolkien which was published in 1937, follows the journey of a ââ¬Å"reluctant hobbitâ⬠who sets out on a unexpected adventure to the Lonely Mountains, with a ââ¬Å"spirited groupâ⬠of dwarves and a ââ¬Å"talented wizardâ⬠, to reclaim their mountain home - and the gold within it - from the dragon Smaug. à Through this dynamic text, Tolkien conveys toRead MoreAnalysis Of Lord Of The Rings Essay1506 Words à |à 7 PagesI suppose the verse could find a still further fulfilment on a world-wide scale, but I seems clear that the sudden rise of Trump in tandem with what is happening politically in this country and even around the world, is just one more ââ¬Å"coincidenceâ⬠that seems choreographed by something greater than ourselves. If what has recently happened is the fulfilment of these two prophecies, than the tribulation could start at any momen t. A dark time approaches. Verse 4 ââ¬Å"who opposes and exalts himself above
Sunday, December 29, 2019
Gay Marriage Should Be Legal - 930 Words
A 2014 Gallup poll shows that support for same sex marriage in the U.S. has hit an all-time high of 55%. Whether or not Gay and lesbian couples should be allowed to marry has been a hot topic of debate over the past few years. Although support for the right of same sex marriage has gained massive amounts of attention from the media in resent months, not all are in favor of the almost undeniable and unavoidable changes to the laws restricting these types of marriages. Every person has the right to love whomever they wish, and every couple deserves the right to substantiate that love through marriage, whether it be a heterosexual or homosexual relationship. Letââ¬â¢s take a look at some of the arguments opposing marriage equality. One of the leading forces behind the opposition of gay marriage is the Christian community. This is because Christians are taught through the bible that having a relationship with any member of the same sex is a sin. It is stated specifically in Leviticus 18:22 that ââ¬Å"you shall not lie with a male as with a woman, it is an abominationâ⬠. But what does Religion have to do with your rights as an American citizen. Sure some religions may believe that same sex relationships are unacceptable in their community, but why should they be able to determine how somebody outside that community lives their life? Although members of the religious community make up a portion of those who oppose gay marriage, not all supporters for strictly heterosexual marriages baseShow MoreRelatedGay Marriage Should Be Legal1205 Words à |à 5 PagesHoward Sociology 1301-93431 Gay Marriage Getting married is something that most people do when they find love, which it is an important event in their life. The GLBT (gay, lesbian, bisexual and transgender) community now get the legal right of same-sex marriage, which they have fought for throughout the years; on the other hand, some opponents of same-sex marriage have called for a constitutional change towards it. Although there were some countries that allowed gay marriage before the United StatesRead MoreGay Marriage Should Be Legal1159 Words à |à 5 PagesAmendment, which puts a ban on gay marriage. This amendment entitles to equal rights to the gay community, ending toleration of discrimination in jobs, rights protecting gays from hate crimes,rights allow ing advancement in government. However, the concept of gay marriage is still not considered a right the American people should extend to homosexuals. II. The vast majority of opponents believe marriage should be between one woman and one man, meaning marriage should be between members of the oppositeRead MoreGay Marriage Should Be Legal1574 Words à |à 7 Pagesequal rights. Gays and lesbians are consistently denied rights that are typically taken for granted by the average American. Specifically, gay and lesbian couples are denied the right to marry even if they are outstanding citizens. They are held at an unfair disadvantage solely because of their sexual orientation. This discrimination must stop, because gay and lesbian couples are law-abiding citizens too, who should be afforded the same rights as heterosexual couples. Marriage is about love andRead MoreGay Marriage Should Be Legal1564 Words à |à 7 PagesWhat is marriage? Recently, people argue with respect to the definition of marriage. What happened to marriage? To get married is a very important event for almost everyone. Especially for women, marriage and giv ing a birth could be the two biggest events of their lives. Many people believe that getting married to the one whom he or she loves is natural. However, what do you think if you cannot get married to him or her because it is socially unacceptable? 100 years ago different colored peopleRead MoreShould Gay Marriage Be Legal?778 Words à |à 3 PagesShould Gay Marriage Be Legal? ââ¬Å"â⬠¦I now pronounce you husband and wifeâ⬠¦Ã¢â¬ One would normally hear this when attending a wedding. In tradition marriage has been between one male and one female who love each other. But how would one feel if they heard ââ¬Å"I now pronounce you groom and groomâ⬠or how about ââ¬Å"â⬠¦bride and bride...â⬠? In the last 50 years the number of same-sex couples has increased. The on-going argument between the government and the people is ââ¬Å"Should gay marriage be legal?â⬠Although some sayRead MoreGay Marriage Should Be Legal1126 Words à |à 5 PagesJune 26, 2015 for gay marriage to be legal in all fifty states, thirty seven out of the fifty and Washington D.C already legalized gay marriage. Many support gay marriage and many do not, with widespread values and reasons for and against it. Due to religion and rights people across the nation have differing views and opinions of it.In a five to four vote in the Supreme Court gay marriage becam e legalized in all fifty states. Shortly after that a few marriage officiators and marriage licenses peopleRead MoreGay Marriage Should Be Legal1179 Words à |à 5 PagesGAY MARRIAGES Some states such as Iowa legalized gay marriage through the action of judicial interpretation based on the stateââ¬â¢s constitutional stipulations while other states such as Vermont legalized gay marriage through legislation initiatives. These cases demonstrate the government is the sole body that can dictate the validity of whatever is to be regarded as a marriage, and in this case gay marriage. The power to validate marriage is still observed among the private citizens, religious institutionsRead MoreThe Gay Marriage Should Be Legal947 Words à |à 4 PagesDefending Gay Marriage During the last few years, homosexuality has become an important issue for debate. Moreover, homosexuals have taken their case further by claiming their right to marry. Same-sex marriage, usually known as ââ¬Å"gay marriageâ⬠, is the marriage between two people from the same biological sex (Doskow1). Since 2000, eleven countries have approved the legalization of gay marriage worldwide: Netherlands, Belgium, Spain, Canada, South Africa, Norway, Sweden, Portugal, Iceland, ArgentinaRead MoreGay Marriage Should Be Legal1480 Words à |à 6 PagesNew World Dictionary defines the word married as being husband and wife, yet there are millions of gay activists who are fighting for a new meaning. They believe marriage is more than a piece of paper and a set of rings. The hope is that marriage could be defined as a ââ¬Å"public recognition of a private commitmentâ⬠or ââ¬Å"emotional, financial, and psychological bondâ⬠between two people (Sullivan 53). Gay activists belie ve that taking away the ability to have a publicly recognized relationship or an acceptedRead MoreGay Marriage Should Be Legal1351 Words à |à 6 Pageshappened for United States, gay marriage became legal in all 50 states. In most states it already was but the remaining 13 became legal this year. There are many concerns regarding gay marriage, and the effects of them involve many legislative, cultural, religious and family issues. Gay marriage is controversial because a lot of people do not approve of it, they think it is immoral, unnatural, and not what the traditional concept of ââ¬Å"marriageâ⬠really means. Opponents of gay marriage say it is only meant
Saturday, December 21, 2019
Subject Didactics English - 3201 Words
SDENG3J Subject Didactics: ENGLISH Assignment ONE Student: Dirk Smith Student Number: 32634277 Academic Year: 2014 Module: SDENG3J INDEX Page Number 1. Question A 3 2. Question B 4 3. Question C 5 4. Question D 10 Bibliography 11 Appendix A ââ¬â Self ââ¬â evaluation 12 Appendix B ââ¬â Passage 13 1. Question A ââ¬â TEACHING CONTEXT I currently teach at an inner city private school. I teach English Home Language to Grades Ten, Eleven and Twelve. The school is relatively well ââ¬â resourced and provides the necessary infrastructure to facilitate learning. Classrooms are equipped with the sufficient number of desks and chairs. All learners and educators are issued withâ⬠¦show more contentâ⬠¦They are currently completing their secondary education and all hope to move on to tertiary education. All of the learners are sure to obtain a degree, but fear not procuring a job upon completion. Secondly, the text allows for the application and illustration of specific curriculum content prescribed by the Curriculum Assessment Policy Statement for Home Languages. A good example of this is the identification of biased and stereotypical language and the intent it has or its impact on the reader. Thirdly, the article enables the teaching of the four skills and the application of the skills ( listening, reading, writing and grammar ) by learners. As a result this text, in the studentââ¬â¢s opinion, will enable learners to observe and apply the necessary skills in order to ââ¬Å" influence their own destiny ââ¬Å" (Makina and Lephalala; 2012; 24) and to support the development of an internal locus of control ââ¬â the text serves an academic purpose but also closely relates to the lives of the learners. To summarise the studentââ¬â¢s choice of text, it illustrates the importance of language competence and proficiency and highlights the necessity for language to be correct, appropriate and fluent. Question C - LESSON PLAN Grade: 12 Duration: 80 minutes ââ¬â TWO PERIODS Lesson Outcomes: * LISTENING and SPEAKING * Major OUTCOMES related to LISTENING and SPEAKING SKILLS * Draw Inferences based on TEXT * ReflectShow MoreRelatedStudent s Level Of English Language Proficiency870 Words à |à 4 PagesStudents with Linguistics needs In order for me to help each student with linguistics needs, I have to appreciate every individual student s level of English language proficiency. The best manner to make my lessons understandable and clear to them is substituting certain challenging phrases with simpler expressions. I am going to create a more individual rapport with each of my students to stimulate them to ask for interpretation when they do not comprehend certain information and to offerRead MoreAnalyzing Style in Literature Essay1045 Words à |à 5 Pagesattitude toward the subject and the reader). A. DICTION: When analyzing diction, consider the following: ============================================================ - figurative language (use of simile, metaphor, personification, hyperbole, allusion, irony, metonymy, symbolism) - abstract or concrete words - denotative or connotative words - monosyllabic or polysyllabic words - archaic diction - formal or colloquial English - slang, clichà ©sRead MoreI Am Becoming A Teacher836 Words à |à 4 Pagesimprove my English. For this reason, I started new courses of studies in order to learn English as first language. At the first time I attended the Bede Centre College (for three years) and subsequently, I started my courses at Sunderland University, enjoying English and English literature (3 years BA (hons) course in English, whose final result was 2/1 with honour (ending in July 2012). In addition, in September 2012 I started a MA in English (15 months, achieving my Master degree in English and science)Read MoreThe Narrative Of The Captivity And The Restoration Of Mary Rowlandson1611 Words à |à 7 Pagescaptivity narrative, titled The Narrative of the Captivity and the Restoration of Mrs. Mary Rowlandson, published in 1682, is formed based on her memory. Rowlandsonââ¬â¢s captivity narrative carried great significance in that it came to be used as a didactic Jeremiad, leading its Calvinist audience back towards Godââ¬â¢s path and away from an allegorical wilderness. As a devout Calvinist, Rowlandson believes her journey through captivity is a test wrought by her God. Her deep desire to prove herself toRead MoreThe Educational Software as a Motivational Tool in English Language Teaching1734 Words à |à 7 Pagesmotivational tool in English Language Teaching. Time has gone by and the teaching of foreign languages has developed, specially in English Language Teaching. Among the most significant advances one may find: the determination of the professors of trusting on their own resources, the right to choose their cross point between the theory and the practice and to look for pedagogical solutions to the problems. One issue that is still subject of discussion is that of motivation. English has become an indispensableRead MoreThe Possibility Of Integrating Critical Thinking For English Language Teaching3784 Words à |à 16 Pages Thinking in English Language Teaching Introduction Montaigne views that ââ¬Å"saying is one thing; doing is another thingâ⬠(qtd. in Robson 191). This insinuates that what one says might be different from what s/he does, hence the necessity when enquiring about the possibility of integrating critical thinking in English Language Teaching. This chapter is devoted to the investigation of the hypothesis of the study, whether critical thinking could be incorporated in English Language Teaching.Read MoreThe Popularity of Teachers3320 Words à |à 14 Pagesof initiatives; d) Leadership: flexibility, accountability, passion for learning; e) Relations with other: fertile interaction with involved in the educational process, skills of common work, comprehension. Ãâ¢Ãâ¢. Pedagogical Skills and Knowledge Didactic and pedagogical skills are not only understood as familiarization with techniques that are then used mechanically, but also as the acquisition of routines which, without a doubt, every teacher needs in order to save time and energy for the more significantRead MoreMy Career Path to Become a Licensed Physical Therapist1009 Words à |à 4 Pagesorg/apta/directories/accreditedschools.aspx?navID=10737423273LOC=ALSTYPE=PTid=5246FEFA-AAF2-455C-A2A2-0711CEEDEA2B The Doctorate of Physical Therapy (DPT) degree at the University of South Alabama in Mobile is composed of eight semesters: six semesters of didactic courses and 34 weeks of a full-time internship to complete clinicals. Throughout the eight semester program students complete 121 credit hours composed of approximately twenty in-class hours per week with twelve hours of lab courses. The 34 weeksRead More Biography of Ogden Nash Essay815 Words à |à 4 Pages1971. He manipulates the English language to fit in his poems to male jokes and keep his audience entertained. Nash says he gave up hope of becoming a serious poet and decided that it would be better to be a good bad poet than to be a bad good poet. Ogden Nash employs the use of humor and light hearted verse to talk about relationships, parenting, and life in general. Relationships were one of Ogden Nashââ¬â¢s most written about subjects. Relationships are a hard subject to write fun poetry aboutRead MoreMethods And Findings Based On Literature Review Essay1482 Words à |à 6 Pagesthird-year medical students from July 2002 to December 2007. A pre-and post-instruction performance on knowledge, confidence, and concerns, regarding end of life care and palliative care measures was evaluated. The intervention required a 32 hour didactic and experiential curriculum. The results showed a ââ¬Å"23% improvement in knowledge (F1,486 = 881, p 0.001), 56% improvement in self-reported competence (F1,486 = 2,804, p 0.001), and 29% decrease in self-reported concern (F1,486 = 208, p 0.001)ââ¬
Friday, December 13, 2019
NoLag product Free Essays
For the different budgets related to the NoLag product of JetSet Travel, Inc. (JTI), I would expect to see different items. Below are said budgets and items. We will write a custom essay sample on NoLag product or any similar topic only for you Order Now But I would like to define what budget is first. Horngren, Datar and Foster (2002) defined budget as the ââ¬Å"[quantitative] expression of a proposed plan of action by management for a specified period and is an aid to coordinating what needs to be done to implement that plan (p. 835). Sales budget. This is usually the staring point for budgeting. The budgeted sales for a future period determines the production and inventory levels which also determine the manufacturing costs of JTI as well as its nonmanufacturing costs for its NoLag product. Items seen in the sales budget are the budgeted selling price for the product, budgeted number of units to be sold, and of course, the budgeted total revenues fro the product. With respect to costs behavior, the items shown in the NoLag sales budget are all variable. That is, these items changes in total in proportion to the number of products to be sold. Purchase budget. This budget identifies the direct materials to be purchased which depends on the budgeted usage of direct materials. Items seen in this budget are the direct materials needed, and under each material the following are specified: Direct materials usage for the period, Target ending inventory for the direct material, Beginning inventory for the direct material, Cost per unit of each of the direct material requirement, and Budgeted direct materials purchases for the period The direct material cost, specifically the direct materials purchase cost is a variable cost. The amount changes relative to the number of direct materials budgeted. Operating expenses budget. This budget included the nonmanufacturing costs related to the NoLag product value chain. Included in this budget are research and development, marketing, distribution, customer-service, and administrative costs. The research and development costsââ¬â¢ behavior ââ¬â fixed or variable ââ¬â depends on how management allocates funds to it. If management decides that 10 percent of the total sales budget is to be allocated to research and development, then it is variable ââ¬â it varies according to the sales budget. The rest of the items under the operating expenses budget exhibit the same characteristics. For example, marketing costs are usually budgeted as a percentage of the sales budget. Capital expenditures budget. This is composed of the investing requirements of JTI with regard to the manufacture of the NoLag product. The expenses here are fixed which includes budgeted purchase amount of new equipments. Cash budgets. The cash budget, according to Horngren, Datar and Foster (2002), ââ¬Å"is a schedule of expected cash receipts and disbursementsâ⬠(p. 197). Generally, the cash budget has several main sections. Beginning cash balance AND cash receipts. These will form part of the cash available for financing requirements of JTI. Cash receipts come from collections from customers and sales of the NoLag product. Cash disbursements are composed of direct materials purchases, direct labor and other wage and salary outlays, interest on long-term borrowing, income tax payments, and other costs and disbursements. Short-term financing requirements. JTI needs short-term financing requirements if its total cash receipts for the period are less than its total cash disbursements. Ending cash balance. Include considerations for the variable aspects of this product and its sales References Horngren, C. T., Datar, S. M. Foster, G. (2002). Cost accounting: A managerial emphasis. New Jersey: Prentice Hall. APA 1 à How to cite NoLag product, Essay examples
Thursday, December 5, 2019
Reporting Tourism And Mining In Australia -Myassignmenthelp.Com
Question: Discuss About The Reporting Tourism And Mining In Australia? Answer: Introducation The tourism in the small islands like those in Australia, different Asian countries and Philippines have exceptional geographic, demographic and economic features that attract millions of tourists from various parts of the world. The coral reefs in Australian islands like Heron Island and Green Island situated in Queensland offer great scenarios along with facilities that no tourist can ignore. However, the tourism industry of these small islands face grave problems due to numerous reasons such as inadequate resources mainly human as well as financial (McLennan, Becken Moyle, 2017). Beside these, they are more vulnerable to the natural disasters. The location of these islands reveals their distances from the mainland therefore have limited surface areas and natural resource bases. The main problems that the management of resorts located in these areas face are mainly related to natural as well as economic. Unavailable freshwater: One of the major problems that this island tourism suffers from is the shortage of fresh water. These small islands have limited capacity to store water therefore largely depend on the ground water resources. These ground water resources exist as the freshwater lenses that also contain limited quantity (Qtic.com.au, 2018). This is because the islands are surrounded by Marin water from all sides, which often damages the freshwater lenses. To solve this problem, the authorities, have utilised technologies but this is the costliest method of supplying available freshwater. Pollution: Tourism in these small islands has violated the natural lives greatly which has affected the lives of the local inhabitants as well as the flora and fauna. These islands have concentrated population, which is doubled due to tourism (Amelung Nicholls, 2014). For this, both the marine water and the fresh water supplies are being polluted by the sanitation facilities sited too close to the source. Beside this, excessive use of non-biodegradable materials littered in the beaches and leach ate from solid waste disposal sites have become the concern for the management team. Tourism: Tourist in both Heron and Green islands come to visit and explore the marine life beneath water. Unfortunately, the most important factor that contributes in the economy of this place is the reason of its degradation. The management feels it difficult to manage the numbers of tourist indulged in snorkelling or diving in the deep water. They are disturbing the marine life by coral mining or mass bleaching of corals. The management is also concerned with the increasing issue of over fishing in the oceans near the islands (Cheng Wu, 2015). The increased use of cyanide for fishing has disturbed the marine life, which is gradually affecting the tourism sector also. Integration: One of the chief management problems in this areas are of integration. Due to their distance from the mainland, it has become problematic to manage the issues like transportation, health care, conventional energy sources and service delivery. Despite the fact, these islands have scope to utilise many facilities through various programs of the government but disintegration between land-use planning and human settlements have greatly affected the tourism in these islands. References: Amelung, B., Nicholls, S. (2014). Implications of climate change for tourism in Australia.Tourism Management,41, Accounting. Cheng, T. M., Wu, H. C. (2015). How do environmental knowledge, environmental sensitivity, and place attachment affect environmentally responsible behavior? An integrated approach for sustainable island tourism.Journal of Sustainable Tourism,23(4), 557-576. McLennan, C. L. J., Becken, S., Moyle, B. D. (2017). Framing in a contested space: Economics reporting on tourism and mining in Australia.Current Issues in Tourism,20(9), 960-980. Qtic.com.au. (2018).QTIC - Supporting Qld Tourism Operators - Queensland Tourism Industry Council.Qtic.com.au. Retrieved 21 January 2018, from https://www.qtic.com.au/
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