Sunday, May 24, 2020

Analysis Of The Primary Reason Of China s Urban...

Qianer Wu SPEA-V161 Solution paper Hukou System, the Primary Reason of China’s Urban Overpopulation Poverty, a state in which income is insufficient to provide basic necessities, is a worldwide problem that relates to the living conditions of people and the economic growth of a country. Despite the remarkable increase in per capital income and decline in poverty, China still faces many challenges to reduce urban overpopulation and wealth gap caused by state policies such as Hukou System, a household registration system which requires every Chinese citizen to be officially and constantly registered with the Hukou police from birth and reduces the possibility of geographic and social mobility. In 1958, Chinese special household†¦show more content†¦Moreover, the Hukou system largely prevents the migration from rural to urban by restricting residential areas of citizens. It makes rural people more difficult to make a living in progressive cities and flouring environment. The differentiated treatments for urban and rural areas mean limiting the growth of economics and the beginning of the wealth gap between rural area and urban area. As the developing of factories and trading, urban people are easier to get a high payment and stable job in the city and enjoy the subsidies from the government every month. Depending on the data in the China Statistical Yearbook, the ratio of per capital income between rural areas to urban areas in 1978 was 1:3. From 1988 to 1995, the percent of real income increased in big cities like Beijng was 81.9% and in rural areas like Gansu Province was only 0.6%. The lack of subsidies on the medical care in a rural area also enforces the poverty. In 1980, approximately 40% of patients who need hospital treatments had to remain at home due to the poor medical care in rural. Nearly 70% of families under the poverty line were because of the illness and sick. All these differences push people to move to cities for higher payment job and more opportunities. Although people want to migrate to the more developed cities, the Hukou system limits the opportunities for them to develop in cities. However, there are still millions of rural people moving to the big cities to seek for opportunities each

Wednesday, May 13, 2020

Epilepsy And Its Effects On The Central Nervous System

Hannah Rackley Biology A Warren September 26, 2016 Epilepsy Epilepsy refers to a seizure disorder where the central nervous system does not function properly. It is a neurological disorder. It is when nerve cell activity in the brain is disturbed, causing seizures. There is no cure for epilepsy, but there are treatments to help limit the number of seizures. Most people that have epilepsy live normal lives with some or no restrictions. Most people outgrow their seizures once they get to adulthood. Seventy percent of people with epilepsy are diagnosed before the age of twenty and thirty percent develop a seizure disorder after the age of twenty. Understanding epilepsy’s origin, symptoms, diagnosis process, treatment options, and effects on daily life will eventually lead to a cure. The first book written about epilepsy was by the Greek physician, Hippocrates. It was written around 400B.C. and was titled On the Sacred Disease. Hippocrates’ book is believed to be the first record of a person suffering from epilepsy. On the Sacred Disease laid the foundation for the education of epilepsy. Although it included some misleading myths, it also contained many truths about the disease. Epilepsy was called the sacred disease because people believed that the seizures were administrated by demonic spirits. People believed the seizures were sent by the gods to punish someone who had done wrong. Around 1494 A.D. Heinrich Kramer, a German Catholic clergyman, wrote Malleus Maleficarum. ItShow MoreRelatedNervous Systems And The Nervous System1386 Words   |  6 Pages The nervous system is a system of nerve cells and fibres that transmit electrical impulses throughout the whole body. The nervous system is made up of two systems; the central nervous system or CNS and the peripheral nervous system or PNS. The CNS is made up of the brain and the spinal cord (see Figure 1.0 below), these are protected by bone and cushioned by cerebrospinal fluid, and the PNS is the nervous around the rest of the body. The PNS consists of motor neurons, sensory neurons, somatic nervousRead MorePhenobarbital Essay976 Words   |  4 PagesDirksen, Heitkemper, Butcher, Camera, 20011). Phenobarbital is classified as an anticonvulsant. This classification of drugs is used to â€Å"decrease the incidence and severity of seizures† (Deglin et al, 2011). The drug acts by depressing the central nervous system and preventing it from reaching a level where seizures would occur. This drug can be given several different ways. It can be given by mouth, intramuscular, subcutaneously, and as an IV medication. After it is absorbed into the body it is metabolizedRead MoreAdvantages And Disadvantages Of Western Medicine Essay1140 Words   |  5 Pagesadverse effects (Adams Urban, 2016). Complementary and Alternative Medicine The advantage of CAM therapy is that it is a more natural way of helping manage health conditions. The disadvantage is that the CAM therapies mentioned do not actually heal the pathological problem that persists in the patient with epilepsy. It may help with restoring a deficiency, but it will not stop the excessive firing of neurons. Biblical Worldview One advantage of applying a Biblical Worldview to epilepsy is acknowledgingRead MoreMelatonin Agonists897 Words   |  4 Pagessignificant difference that was statistically significant (p0.05). Therefore, our hypothesis is proven correct that combining both melatonin and GABA agonists can more effectively decrease the threshold in which seizures occur. A proposed reason for the effect of melatonin agonists in lessening the threshold for seizures is that they regulate an individual’s circadian rhythm. In a previous study, it was shown that rats that had a disrupted circadian rhythm were more prone to seizures than rats with a regulatedRead MoreEssay about Narcotics549 Words   |  3 Pages Narcotics: Narcotics decrease the sensitivity to the sensory stimuli because it has a depressant effect on the central nervous system. Opium, morphine, codeine, heroin, meperidine, and methadone are types of narcotics. Natural and synthetic opiates are considered medically valuable because they are effective pain relievers. A reduction of physical activity and drowsiness are the effects of opiates. Once consuming opiate you might feel such uncomfortable feelings as nausea, vomiting and itching.Read MoreNervous Systems : The Nervous System1971 Words   |  8 PagesABOUT THE NERVOUS SYSTEM The nervous system is a complex bodily system responsible for controlling and coordinating numerous functions in the body. Nerves enable certain internal functions involuntarily in the body such as regulation of heart beat, digestive system break down of a meal and the brain interpreting visual signals from the eyes. There are different branches of the nervous system with different functions of each branch. The nervous system coordinates the activities of the body and enablesRead MoreEpilepsy Is A Central Nervous System Disorder ( Cns )1112 Words   |  5 PagesIntroduction Epilepsy is a central nervous system disorder(CNS) causing recurrent seizures and can only be defined when there is at least one epileptic seizure.[1][2] John Hughlings Jackson, a notable British neurologist proposed that epilepsy is an occasional, an excessive and a disorderly discharge of nervous tissue. About 65 million people(1% of the human population) in the world have epilepsy and the cases account for 80% in developing countries. [3][4] In this essay, the normal physiologyRead MoreThe Usefulness Of Viral Vectors1223 Words   |  5 Pagesmutations of genes encoding these channels are responsible for genetic epilepsy syndromes with varying degrees of severity1. Dravet syndrome, or severe myoclonic epilepsy of infancy (SMEI), is a complex and severe form of childhood epilepsy, caused by a nonsense mutation in the sodium voltage-gated channel alpha subunit 1 (SCN1a) gene. Severe loss of function mutation in Nav1.1 causes SMEI, which involves intractable epilepsy, ataxia, and c ognitive impairment 1. It is important to study this diseaseRead MoreThe Chemical Structure Of Pregabalin1996 Words   |  8 Pagesneurotransmitter found in the central nervous system and functions by binding to ÃŽ ±2ÃŽ ´ voltage-gated calcium ion channel in presynaptic, inhibiting the release of neurotransmitters, most notably GABA. By decreasing the amount of the inhibitory neurotransmitter GABA in synaptic terminals, epileptic seizures can be controlled and prevented.1 Each drug displays its own properties when introduced to the body and all traits must be evaluated to observe effectiveness and side effects that may occur. PregabalinRead MoreDiagnosis And Management Of Patients Suffering From Neurological Disease3148 Words   |  13 Pagesexperiment investigates the mechanisms behind two pathologies pertaining to channelopathies and demyelination: epilepsy and multiple sclerosis. This is done using a patch clamp technique, a laboratory technique in electrophysiology that allows the study of single or multiple ion channels in cells. Conditions were simulated using computer software to test the hypothesized mechanism behind epilepsy with understanding that it was due to an increase in the time constant, which would enable frequent neuron

Wednesday, May 6, 2020

Generally Accepted Accounting Principles and Profit Margin Percentage Free Essays

Place your name and the date at the top of the page, and answer the following questions making sure you SHOW YOUR WORK. 1. A hardware store bought a gross (12 dozen) of hammers, paying $602. We will write a custom essay sample on Generally Accepted Accounting Principles and Profit Margin Percentage or any similar topic only for you Order Now 40 for the total order. The retailer estimated operating expenses for this product to be 35% of sales, and wanted a net profit of 5% of sales. The retailer expected no markdowns. What retail selling price should be set for each hammer? [Hint: The way to handle this problem is to say that the Gross Profit Margin has to cover the 35% of expenses applicable to the product plus the 5% of net profit wanted. And once you know the GPM%, you know the Cost percentage of the Selling Price. ] 2. Competition in a line of sporting goods limits the selling price on a certain item to $25. If the store owner feels a margin of 35% is needed to cover expenses and return a reasonable profit, what is the most the owner can pay for this item? [Hint: Remember, if you know the margin percentage, then you know the cost percentage. ] 3. A retailer with annual net sales of $2 million maintains a markup of 66. 67% based on cost. Operating expenses average 35%. What are the retailer’s gross margin and net profit in dollars? [Hint: A Markup on Cost is equivalent to what Gross Profit Margin percentage? ] 4. The cost to a manufacturer of flat panel displays for producing its newly designed TV Display 1000 is $250. 00. The cost for Research and Development of their new product being sold to OEMs as a component product has been one million dollars. The sales and promotional budget is $600,000, and all other fixed costs amount to $200,000. The Marketing Director and his staff have estimated demand for the new display to be between 50,000 and 75,000 units over the next year. They also have decided to price the new Display 1000 at $450 to their OEM customers. (a) How many Display 1000s does the manufacturer have to sell in order to breakeven? (b) What is the manufacturer’s unit contribution to profit in percentage? (c) What is the manufacturer’s markup on cost in percentage? How to cite Generally Accepted Accounting Principles and Profit Margin Percentage, Papers

Tuesday, May 5, 2020

Get Solution on Liquidity and Financial Resources Business

Question: Write an essay onLiquidity and financial resources. Answer: Company overview: Dutch Lady Milk Industries Bhd is involved in production and distribution of milk product, milk powder, condensed milk, fruit juice etc. The organization was incorporated during the year of 1963 having its base in Petaling Jaya, Malaysia. Dutch Lady Milk Industries Bhd operates as subsidiary of Frint Beheer IV BV. The organization provides dairy products under the brand name of Dutch Lady, Frisolac, Friso. Dutch Lady Milk Industries Bhd was earlier known as Dutch Baby Milk Industries (Malay) Berhad and altered its name to Dutch Lady Milk Industries Bhd in the year 2000. 5 year financial analysis The financial statement of Dutch lady Milk is assessed on the basis of historical cost as disclosed by the organization in its report. All the financial information is represented to the nearest of thousand unless or otherwise stated by the organization. It is to be noted that the financial statement is prepared in accordance with the accounting policies. This requires management to make judgments and estimations, which affects the utilities of accounting policies and the reported amount of assets, liabilities, income and expenses. However, the actual results may differ from these estimates (Frank and Pamela 2016). According to the financial report analysis, it is understood that no contingent liabilities in relation to the companies has appeared at the end of the financial year. According to reports no other liabilities is enforceable during the span of five years in the opinion of directors, affecting the sustainability of the organization to meet the liabilities when they fall due . As stated by directors of Dutch Lady Milk Industries Bhd, the financial performance of the organization over the span of five years has not been substantially effected by any financial tools, transactions or events of material and extraordinary nature, nor has any event took place during the interval of the financial year and as per the date of the report. Financial assets: According to McDonnell et al. (2015), it is to be understood that the profit and loss account represents fair value of the financial assets, which are used for trading purpose. Revenues generated by the organization shows that during the financial year of 2011, the net amount of revenues was 810.6 million which continued its rising trend and after the span of five years, it stood for 1007.7 million. This shows that revenues grew by 191 million in the span of five years. Recognition and measurement: Items of plant and equipment are considered at cost. The analysis of financial statement shows that cost also consists of expenses, which is proportionately related to the acquirement of assets and any other cost. These are directly related to the assets, which are intended to use in the working condition. It is to be also noted that the cost of self-constructed assets also consists of the cost of materials and direct labour involved in the production procedure. According to the financial report, significant part of items of property, plant and equipment have different useful lives, they are accounted as separate items of property, plant and equipment. The analysis of financial reports shows that profit and loss on sales of item property, plant and equipment is determined by comparing the financial revenues obtained from the disposal with the carrying cost of plant and equipment. It is recognized in the form of other income and other expenses respectively in the statement of profit a nd loss account. Depreciation: According to the financial report, depreciation is calculated based on the cost of an asset after deducting the residual value (Radu and Marius 2011). Several elements of individual assets is evaluated and if the component is believed to have a useful life, which is dissimilar from the reminder of that fixed asset, then those assets, are depreciated independently. As per the financial reports the earnings per share of Dutch Lady Milk Industries Berhad during the financial year of 2011 shows 398.5 million. However, it rose to 412.5 million in the span of five years by 14 million. This shows that the revenues earned through share capital is stable and it is projected to grow more during the next five years. On the other hand the net assets backing per share stood 259.2 in the financial year of 2011 however, it fell down to 157.2 million which represents a negative amount as there is a sharp decline in net assets backing per share. Liquidity and financial resources:As on 31st December 2 015 Dutch Lady Milk Industrys cash and cash equivalents amounted to RM 47.8 million which was comparatively 9.2 million higher from the last fiscal year. The effective tax rate for the fiscal year of 2015 stood at 25.3% ( 2016). The analysis of financial report on the parameters of five years shows that the excess cash were transferred based on short-term fixed deposit. The deposits were placed with the certified monetary institutions, carrying the interest rate at an average of 3.7% in the fiscal year of 2015. Major investment undertaken by the corporation: In the financial of 2015, Dutch Lady Milk Industries is focused on making innovations on the companys product portfolio. It took the major investment policy of re-launching some of the growing range of milk products with the help of enhanced formula, the first in the Malaysian markets to offer nutrition customized milk to meet the childs mental growth needs (Adibah Wan Ismail et al. 2013). On the other hand, the corporation also undertook investment policies by introducing the new Dutch Lady Pure Farm brand for both flavored and unflavored milk. This shows the organization degree of commitment to continue delivering delicious and nutritious milk. Dutch Lady Milk Industries also employs high quality expertise so that it can improve the quality of the product, reinforce its positions as one of the leaders in powder milk under the category of children, and ready to drink milk. Dutch Lady Milk Industries continued its indulgence in the dairy advancement program by assisting the domestic dairy farmers to ensure the sustainability of operation. Expansion program also consists of introducing the concept of farmer-to-farmer program in association with the branch of veterinary services. On the implementation of development program, it has been observed that domestic farmers have managed to increase the quality of local fresh milk. Dutch Lady Milk Industries marked its steps towards making optimized operating systems in factory by upgrading it to automated and robotic powder line. Speaking about the shareholders, the organization made a payment of RM140.8 million in the form of interim dividends during the fiscal of 2015. The organization also wishes to inform its shareholders that the payment of special interim dividend is almost dependent on the operational needs and business activities during the financial year of 2015 (Raei and Pouyanfar 2012). Investment also includes investment made in plant and equipment of business, which are completely depreciable assets. The es timated sum of investment is approximately RM 60,238,000. On the other hand, leasehold land consists of the land with unexpired lease for a period of 20 years for organizations factory premises, office premises and storehouse that is located in Petaling Jaya. The lease is expected to end in the year of 2035 and the organization does not have the choice of purchasing the leased land at the end of lease span. During the year of 2015, the company has also invested in the optimization of newer productions machinery for higher capacity and efficiency. Future investment opportunities over the next decade: Dutch Lady Milk Industries foresees the next ten years ahead in the prospect of present financial outlook. Nevertheless, from the fiscal year 2016 onwards the organization will stay devoted towards improving the strength of organization by offering quality products to its consumers. Dutch Lady Milk Industries is looking forward to invest in product portfolio innovation of its powdered milk brand. Dutch Lady Milk Industries is looking to execute the launch of two major products for refreshment purpose, which includes 73% of the corporations product portfolio ( 2016). As it was observed that during the fiscal year of 2015 the process of re-branding of Dutch Lady Milk where the organization re-invented all its flavored and unflavored fluid milk under the new brand of Dutch Lady Pure Farm brand name. The organization is looking forward to bring up its commitment alive through implementing programs of Dutch Lady Pure Farm so that Malaysian households can take pleasure from th e same quality of milk that Dutch Farmers share with the families. On the other hand, future investment opportunities for the organization includes launching of childrens powder milk by introducing new Dutch Lady Nutri-Plan with improved formula of 5x DHA ( 2016). Perhaps enhancing the range of formulated milk for children will bring about an innovating change in nutritional level aimed at improving the milestones and mental growth needs. The above stated product launches will be supported by diversity of in-store advertising and channel customized with sales promotional activities. Some of the major investment projects identified by Dutch Lady Milk Industries over the course of next ten years is listed below; Discussion of competitiveness in the light of its financing activities: Dutch Lady Milk Industry financial analysis also covers the aspects of competitiveness based on the income statement, balance sheet and cash flows illustrates on five year trends. The current report outlines that profitability, margin analysis, assets turnover and the organizations long-term solvency. This kind of information will help in strengthening and assisting the strength of the organizations decision-making process. The report also takes into the account Dutch Lady Milk Industries competitors along with the industry as whole, the information gained after the analysis of the companys financial statement based on the detailed information about the interior and exterior factors, which affects the relevancy of the industry (Walker and Madsen 2016). The financial report also provides that the relevant analysis has been conducted on the PR-activities and stock price movements of the Dutch lady Milk Industries. Stock price movements are interrelated with the pertinent news and press release from the annual and quarterly forecast, which offers the market experts with the concept of competitive environment and analyzing the market research framework of the organization. The vitality of such information helps in creating the principle trends of Dutch Lady Milk Industries Berhad business entity. The financing activities states that the organization engages in the production and distribution of sweetened condensed milk, milk powder, toned milk with reduced fats, dairy milk product and fruit juice drinks used centrally in Malaysia (Huo et al. 2013). The financial report of the organization gives a reflection of the organization other areas of business, which represents that it also manufactures UHT milk, infant formula, cultured milk and yoghurt. The financial report provides that direct comparison can be made amid Dutch Lady Milk Industries and its competitors. Such competitive environments provide the clients with a clear understanding of the companys competitive information in the food and beverage industries. Financial management and capital policy: Dutch Lady Milk Industries Bhd agreed to adopt certain policies on the monetary risk management for the purpose of numerous risk exposures over the span of ten years. During the current financial year the company has made its entry in the US dollar forward exchange contracts in order to administer the foreign exchange exposure. This arises from the organizations receipts and payments denominated in the currency apart from the operational foreign exchange of the organization. Credit risk: Dutch Lady Milk Industries Bhd has undertaken the policy of dealing with the credit worthy customers over the span of ten years on the basis careful assessment of consumers monetary condition and the historical credit records. Such historical credit records can be used to mitigate the danger of fiscal loss from default of payments (Haimes 2015). The corporation is also looking forward to expand its customers base and limit the credit concentration on single consumers. The organization is looking forw ard in the span of ten years to mitigate the credit risk by making an arrangement of the licensed financial institution. Such financial institutions enable the selected trade customers to pay goods invoice through corporate purchasing cards issued by the financial institution. Dutch Lady Milk Industries Bhd is also looking forward to establish a credit supervising policies and process concerning its other trade consumers. Liquidity risk: Dutch Lady Milk Industries Bhd is looking forward in the direction of preserving the degree of cash and cash equivalents along with facilities provided by bank whichever the administration may deem adequate to make sure maintaining a level of sufficient liquidity of funds. Creating and maintaining the liquidity of funds will enable the organization to meet its liabilities whenever it falls due. The organizations exposure to liquidity of risk arises principally from both trade and other payables. Market risks: Market risk can be defined as the risk t hat shifts with the market requirement such as overseas currency rates and policies, rate of interest and other charges that will be effecting the monetary position and cash flow statement of Dutch Lady Milk Industries Bhd. During the financial year of 2015, the raw materials prices have fallen in comparison to the last fiscal year (Chugh 2016). However, to further avoid any such fall in prices the organization undertakes the market risks to combat the changing market prices. Currency risk: Dutch Lady Milk Industries Bhd is currently exposed to the risk of the foreign currency during the sales and purchase which are denominated under the domestic currency apart from the operating currency of the business entity. Hence, the currency paves the rise of risk denominating from US dollars and Euro that significantly contributes to 64.5% of the overall exposure. Dutch Lady Milk Industries Bhd has implemented the monitoring of foreign currency risk over the next decades in order to review t he exchange rate of foreign currency by comparing with the unfavorable rate of the previous financial year. Risk relating to interest rate: Dutch Lady Milk Industries Bhd is currently not exposed to the risk of changes in cash flow as because the organization currently has no borrowing at the end of the financial year 2015. It has put in place short term deposits with the licensed financial institutions, which are potentially not vulnerable to the risk of changes arising in interest rate. Therefore, short-term receipts and payments are not considerably open to the elements of interest rate risk. Capital commitments: Dutch Lady Milk Industries Bhd is total capital commitment is authorized but it is not contracted for 31 December 2020 amounted to RM 20.5 million ( 2016). This is centrally the investment made in order to maintain the existing factory premise located in the Petaling Jaya. As on 31st December 2016 onwards, the organization is also looking forward to pledge a ny assets in order to expand its current financial institutions. Capital management: Dutch Lady Milk Industries Bhd financial objectives is to preserve a strong base of working capital and safeguard its assets so that it continues to exists as a going concern in order to maintain the investors relations, credit and market confidence to sustain the future of business. The board of directors observes the return on capital, which the organization has defined the resource activities after dividing the total activity, which is attributable to the owners of the company. The owners of the organization ensure that an adequate balance is made to assists the future course of expansion of organization and payment of dividend to the shareholders of corporation. Dutch Lady Milk Industries Bhd has proposed in the latest annual general meeting of the company held in Atlanta Ballroom for commencing the project on product portfolio innovation. The organization is assisting the domestic farmers to en sure sustainability of operational functions of milk production. The organization foresee as a challenging investment opportunity in contrast to the current economic outlook in the next decade to increase its volume of productions. The origination is devoted to leveraging the strength of the Dutch Lady Brand in order to improve the quality of product and introduce diversified range of products to offer customers with the variety of products to choose. The organization is looking forward to continue its investment in product innovation portfolio to educate and make the consumers aware of the significance of quality dairy product. This enables the Malaysian populations to move ahead in their daily life with the help of trustworthy dairy nutrition products. Speaking about the amount of investment to be made in the proposed projects for product portfolio innovation a sum of RM 5,000,000 million is estimated to be initial sum of investment, which will be required for this project (Dutchl 2016). The proposed project is based on a span of ten years to achieve the desired goal of bringing innovation in its current milk product. Below is the projected cash flow and cost summary of the project. Future development in Fintech Dutch Lady Milk Industry board of directors is committed to implementing responsible and sustainable corporate practices. The organization has undertaken the financial policy to sustain the stakeholders engagement under current financial information. According to the current financial policy undertaken, the total amount of debt equity fund for the financial year 2015 is 64,000 RM however the retained earnings for the financial year represent 93,219 RM. This signifies that the organization liquidity position is sustainable over the next five or ten years. As per the financial report Dutch Lady Milk Industries has also kept a reserve of Financing cost of 3,608 RM which form a vital source of fund for financing its future prospects of business undertakings. Pessimistic Scenario: Assumptions for different scenarios of NPV analysis:The net present value represents the variance between the present value of overall cash inflow and the present value of the overall cash outflow from the business. Therefore, NPV represents a mechanism of capital budgeting to evaluate profitability of a project. In this case, the realistic scenario assumes the required rate of return to be 10%. Consequently, we calculate the discounted cash flow based on the required rate of return and thereby the total discounted cash flow. The initial investment is deducted from the total discounted cash flow to get the net present value of the project. The net present value of the project is enumerated to be 5116786 in case of the realistic scenario that assumes 10% required rate of return for the project. However, in case of the optimistic scenario, the required rate of return is assumed to be 12%. Consequently, we arrive at the discounted cash flow based on the present value factor calculated o n the required rate of return. Thereafter, we get the net present value of the project by subtracting the initial investment from the total discounted cash flow from the project. The net present value of the project in case of the optimistic scenario is calculated to be 4177471. Again, in case of the optimistic scenario, the required rate of return is expected to be 8% and accordingly the net present value from the project is calculated to 6203005. Viability of business: It is noteworthy to denote that the dairy sector is understood as one of the important industry, especially in relation to the rural and semi-urban development. Dutch Lady Milk Industry current aim is to offer high quality protein and micro nutrients which generally lacking in cereal-based diets as diet milks are usually vital for childrens and child bearing mother. The organization has also aimed to improve the productivity level to 1 million liters of milk production annually with the implementation of new product innovation.The business is viable as the ultimate factor that drives the optimization production and the business willingness to adopt new technologies, which enables more productivity with less reduced investment cost (Brown 2012). Farmers are producing more volume of milk per cow and the dairy process has managed to maximize the dairy process by increasing the output and minimizing the cost of operations. According to the reports obtained, it is estimated that the world wide sales of dairy products have forecasted to pass the reach $600 billion annually soon. The decision undertaken by the organization is centrally aimed at enhancing the productivity of dairy milk. Below listed are the underlying reasons for the increasing demand for dairy products and increase in the rise of the exports are due to the following reasons;a. Growth in populations b. Popularity of dairy products c. Westernization of diets in order to include more dairy d. Generating broader array and application of dairy products An overview of the business viability in Malaysia: It is believed that substantial growth for expansion of dairy industry exists in Malaysia by bringing the old and primitive cattle systems into the formal dairy systems. In a country like Malaysia, the report suggests that dairy products contributes majority of the domestic household sector at a percentage of 45-50% of the livestock (Born and feifer 2014). Hence, dairy products are an important source of livelihood for urban and semi-urban sector which dynamically contributes the Malaysian economy. According to reports, the ever-changing landscape of dairy farming is significant to clearly establish the factors which influence the profitability of Dutch Lady Milk Industries. The organization also takes into the account the various regional variations such as cultures, different types of animal breeds, infrastructure livestock and commercial orientations determining the viability of business. In order to ensure that the complete analysis of the factors surrounding the profitability an d viability of business the proposed projects involves the following considerations;A database has been built by the organization to uphold the fixed cost and gross margin analysis is conducted to record the outputs an variable cost that has been allocated to each job specified under the proposed project. Possible risk affecting the NPV of project undertaken by the corporation:Economic risk: It is noteworthy to denote that the risk in the economic environment is related to the market namely demand and supply (Fei et al. 2012). Hence, the prices of farms inputs and outputs inflation and prevailing rate on interest, which affects the NPV of the Business Corporation and productivity through the availability of merit and new technology. Political risk: Political risk, which could affect the NPV of the project undertaken by the corporation, consists of the government policies, which can considerably affect the price of the commodity, credit cost, exchange rates and market availability (D orfman and Cather 2012). On the other hand, other political risk, which can influence NPV, is the political ideology of moving from a socialistically planned economy to a capitalistically free market economy. Long-term and Short-term risk: Altering the price of the product and yields are considered as short-term risk because the cost of vital variable inputs such as concentrated fertilizers are either known or determined by the farmer during the time of decision-making (Haimes 2015). While in the long-term yield process, the price and cost variables are uncertain due to the uncertain climatic cost. All these factors may affect the NPV of the business. Reasoned Recommendations based on the project viability: Increasing the variety of processing channels: Dutch Lady Milk Industries should promote and engage itself into vertical integration of raw milk products such as infant milk, toned milk etc. This will help the company to sell their dairy products at a relatively lower price than currently increasing the profitability of the dairy farmer. Implementing transparency in the distribution chain: It is recommended that the Dutch Lady Milk Industry should increase more transparency in the distribution chain through implementing co-operative and processor chain. This could encourage the mutual benefits of maximizing the quantity and quality of milk produced and equal benefits of the distribution chain can be achieved. Reference list Frank, J.F. and Pamela, P.P., 2016. Financial Management and Analysis.Kaplan, R.S. and Atkinson, A.A., 2015. Advanced management accounting. PHI Learning.Brown, R., 2012. Analysis of investments management of portfolios.Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning.Shu, S.B., Zeithammer, R. and Payne, J.W., 2016. Consumer Preferences for Annuity Attributes: Beyond Net Present Value. Journal of Marketing Research, 53(2), pp.240-262.Pasqual, J., Padilla, E. and Jadotte, E., 2013. Technical note: equivalence of different profitability criteria with the net present value. International Journal of Production Economics, 142(1), pp.205-210.McDonnell, J.B., Coogan, P.F., Hogan, W.E. and Vagts, D.F., 2015. Securitization of Financial Assets Under Article 9. Secured Transactions Under the UCC, 1.Radu, D. and Marius, D., 2011. Issues related to the accounting treatment of the tangible and intangible assets depreciation. Annals of the Universit y of Oradea, Economic Science Series20 (2), pp.498-502.Adibah Wan Ismail, W., Anuar Kamarudin, K., Van Zijl, T. and Dunstan, K., 2013. Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market. Asian Review of Accounting,21(1), pp.53-73.Raei, R. and Pouyanfar, A., 2012. Advanced investment management.Tehran: samt.Walker, G. and Madsen, T.L., 2016. Modern competitive strategy. McGraw-Hill Education.Huo, B., Qi, Y., Wang, Z. and Zhao, X., 2014. The impact of supply chain integration on firm performance: The moderating role of competitive strategy.Supply Chain Management: An International Journal, 19(4), pp.369-384.Brigham, E.F. and Ehrhardt, M.C., 2013. Financial management: Theory practice. Cengage Learning.Dorfman, M.S. and Cather, D.A., 2012. Introduction to risk management and insurance. Pearson Higher Ed.Spronk, J., Steuer, R.E. and Zopounidis, C., 2016. Multicriteria decision aid/analysis in finance. In Multiple Criteria Decision Ana lysis (pp. 1011-1065). Springer New York.Born, B. and Pfeifer, J., 2014. Policy risk and the business cycle. Journal of Monetary Economics, 68, pp.68-85.Chugh, S.K., 2016. Firm risk and leverage-based business cycles. Review of Economic Dynamics, 20, pp.111-131.Conforti, R., De Leoni, M., La Rosa, M. and Van Der Aalst, W.M., 2013, June. Supporting risk-informed decisions during business process execution. In International Conference on Advanced Information Systems Engineering(pp. 116-132). Springer Berlin Heidelberg.Guerra, M.L., Magni, C.A. and Stefanini, L., 2014. Interval and fuzzy Average Internal Rate of Return for investment appraisal. Fuzzy Sets and Systems, 257, pp.217-241.Buttle, M., Vyas, D. and Spinks, C., 2013. Evaluating the financial viability and resource implications for new business models in the dairy sector.Banbury, Oxon: Wrap.Ferwerda, J., 2014. Cost-benefit analysis. Chapters.Mishan, E.J., 2015. Elements of Cost-Benefit Analysis (Routledge Revivals). Routledge.F ei, F., Fuertes, A.M. and Kalotychou, E., 2012. Credit rating migration risk and business cycles. Journal of Business Finance Accounting, 39(1 2), pp.229-263.Haimes, Y.Y., 2015. Risk modeling, assessment, and management. John Wiley, (2016). [online] Available at:

Tuesday, March 31, 2020

Zoroaster Outline Essay Example

Zoroaster Outline Essay Zoroastrianism l. Zoroastrianism is a monotheistic religion that was once widespread in the Near East and Middle East. (Molloy 438) A. It spread widely, but is now mostly present in India. (Molloy 438) B. Some see possible influence on the development of Essenes, early Christianity, and Islam. (Molloy 438) II. The prophet Zoroaster, the founder of the religion, was born about 650 BCE in what is now Iran. (Molloy 438) A. He was surrounded by the worship of nature gods, common to his area of upbringing. (Molloy 438) i. He did not believe in his religions practices of the sacrifice of animals at the fire ltars and the power of the priests. (Molloy 438) B. At age 30, Zoroaster experienced a vision which completely changed his life. (Molloy 438) i. He felt himself transported to heaven by a spirit he called Vohu Manah (good mind) into the presence of the High God Ahura Mazda (wise lord). (Molloy 438) C. Zoroasters new message was initially met with strong rejection, which he blamed on demons (daevas) and the satanic head of evil forces, Angra Mainyu (wicked spirit). (Molloy 438) i. His bitter experiences made him have further belief in good vs. evil. Molloy 438) D. Eventually Zoroasters teachings reached an Iranian King named Vishtaspa, and he used his power to spread Zoroasters new religion. (Molloy 438) Ill. Zoroastrianism has one sacred religious text, called The Avesta. (Boyce 238) A. It is supposed to be written by Zoroaster himself, and includes the seventeen Gathas (hymns), Yasna Haptanhaiti (Worship of the Seven Chapters, a short liturgy accompanying the daily act of priestly worship), and two very holy manthras. (Boyce 238) B. We will write a custom essay sample on Zoroaster Outline specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Zoroaster Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Zoroaster Outline specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The entirety of The Avesta was written down in Iran, under the Sasanian ynasty, and was then a massive compilation in twenty-one books. (Boyce 238) C. Only a few copies were made, and in the destruction which later attended the Arab, Turkish, and Mongol conquests of Iran all were destroyed. (Boyce 238) D. The surviving Avesta consists of liturgies, hymns, and prayers. (Boyce 238) V. Zoroastrianism revolves around the war between good and evil, which are always present. (Hinnells 81) A. Zoroaster taught that God was the sole Good Creator of all things, of sun, moon and stars, of the spiritual and material worlds, of man and beast. Hinnells 81) B. He (Ahura Mazda) is in no way responsible for evil in the world; this comes from the Destructive Spirit (Angra Mainyu) whose nature is violent and destructive. (Hinnells) C. The world is a battleground in which the forces of good and evil do battle. (Hinnells) D. The spirit of light and good in the world is known as Spenta Mainyu (holy spirit ). (Molloy 438) V. Zoroastrianism has belief of divine Judgement and in an afterlife of reward or punishment, which begins at death. (Molloy 438) A. During life, humans are involved in a cosmic struggle between good and evil. Molloy 438) a) These good actions may consist of: telling the truth, dealing honestly with others, cultivating farmland, and treating animals kindly. (Molloy 438) B. Final Judgement begins at death when an individuals soul must cross a bridge that can lead to paradise. (Molloy 438) i. If the individual has been good, the bridge is wide and the Journey to paradise is easy; but if the individual has been evil, the bridge becomes so narrow that the soul falls deep into the depths of hell. (Molloy 438) C. There is also a belief in the end of all times. (Molloy 438) i. When the world comes to an end, there will be a resurrection of all bodies and a great general Judgement; at this time the world will be purified by fire, which will punish the evil but leave the good untouched. (Molloy 438) VI. Zoroastrianism has long been a highly ritualistic religion. (Molloy 438) A. A Zoroastrian has the duty to pray five times daily (at sunrise, noon, sunset, midnight, and dawn) in the presence of fire, the symbol of righteousness. (Boyce 247) i. He prays standing, and while uttering the appointed prayers (which include verses from he Gathas) unties and reties the kutsi. Boyce 247) a) The kutsi is a sacred cord, which should be worn constantly. (Boyce 247) B. Ceremonies at death are considered very important and have a double aim: to isolate the impurity of the dead body and give help to the soul. (Boyce 249) i. The body is wrapped into a cotton shroud and carried on an iron bier, and after due prayers by priests, to a stone tower (dakhma), where the polluting f lesh is quickly eaten by vultures and the bones are bleached by sun and wind. (Boyce 249) it. Mourners ollow the bier at a distance, two by two, and afterwards make ablutions. Boyce 249) Works Cited Molloy, Michael. Zoroastrianism. Experiencing the Worlds Religions: Tradition, Challenge, and Change/ Michael Molloy. 6th ed. New York: McGraw-Hill Companies, 2013. 438-439. Print. Boyce, Mary. Zoroastrianism. The Penguin Handbook of the Worlds Living Religions/ Ed. John R. Hinnells. Strand: Penguin Group, 2010. 238-249. Print Hinnells, John. The Cosmic Battle: Zoroastrianism. Eerdmans Handbook to the Worlds Religions/ Ed. R. Pierce Beaver. Herts: Lion Publishing, 1982. 80-87. Print.

Saturday, March 7, 2020

Microsoft Word Tips Using Track Changes

Microsoft Word Tips Using Track Changes Microsoft Word Tips: Using Track Changes One trick of the modern proofreader’s trade is the â€Å"Track Changes† function in Microsoft Word. This makes it easier to edit a document, as you can record the changes you make as you go. Track Changes in action. Using Track Changes can also help if you’re editing your own writing. So to help you get going, we’ve prepared this handy guide on how this tool works. Turning on Track Changes In Microsoft Word 2007 or later on PC, the Track Changes tool can be found under the â€Å"Review† tab on the main ribbon. To turn it on, click â€Å"Track Changes† in the â€Å"Tracking† section. The Tracking panel. Any edits you make to your document will then be recorded. How they are displayed depends on your selected markup options (see below). To turn off Track Changes, simply click the button in the review tab again. You can also turn the tracking tool on and off quickly using the shortcut Ctrl + Shift + E. The interface in Word for Mac is a little different, but the Track Changes tool can still be found under the â€Å"Review† tab. The shortcut on the Mac is âÅ'Ëœ + SHIFT + E. Markup Options Microsoft Word allows you to control how changes are displayed based on its markup options. These are controlled via the same â€Å"Tracking† panel on the â€Å"Review† tab as mentioned above. In Word 2013 and later, the markup options available are as follows: Simple Markup – This is the default option. Edits shown with red marks on the left of the page. Clicking these switches you to ‘All Markup’ and displays changes. All Markup – Edits shown within the main text in red. Deleted text is indicated using the strikethrough effect (e.g., deleted text). No Markup – Presents the document in its current state but with no edits displayed. Original – Displays the document as it was before any edits were made. In older editions of Word, the markup options are broadly the same but have different names. You can also control the type of edits displayed in a document (e.g., textual changes, but not formatting) via the menu that appears when you click â€Å"Show Markup† in the â€Å"Tracking† panel. Choosing edits to display. Reviewing and Accepting Edits Once you’ve finished revising a document and turned off Track Changes, you can review the edits made via the â€Å"Changes† panel on the â€Å"Review† tab. To cycle between edits, use the â€Å"Previous† and â€Å"Next† buttons. You can also select edits manually with the cursor by clicking on the change you want to review. Accepting and rejecting changes. After checking each one, you can select either â€Å"Accept† or â€Å"Reject† as required. Alternatively, you can right click the edited text and accept or reject it via the contextual menu. Contextual menu options. You can also choose to â€Å"Accept All Changes† or â€Å"Reject All Changes† by opening a dropdown menu via the â€Å"Accept† and â€Å"Reject† buttons. But make sure you check your work carefully first, as errors can creep in during editing. Accepting all changes.

Thursday, February 20, 2020

Interactions of hazardous materials Essay Example | Topics and Well Written Essays - 500 words

Interactions of hazardous materials - Essay Example According to the given incident, the ‘class 8’ label on the tanker shows that the liquid is corrosive (like sulphuric acid, hydrochloric acid, Sodium hydroxide or potassium hydroxide). The NFPA diamond with a 0 at 12 o'clock, shows that the liquid will not catch fire, a 2 at 3 o'clock shows that the liquid will undergo violent chemical change under normal conditions, a 4 at 9 o'clock shows that the liquid is deadly and it should not be inhaled or allowed to touch a body part under any condition. A slashed W at 6 o'clock depicts that the no water should be allowed to make contact with the chemical under any condition. The chemical will behave violently in contact with water. thus, it is clear from the label that the dripping liquid will nor catch fire but there is a need to maintain a distance between the dripping liquid, as the dripping liquid is vaporizing at normal temperature and pressure and may penetrate into the body through nasal passages and may harm the internal organs like lungs and throat (â€Å"NFPA Labeling Guide†). After viewing the labels and information available on the truck, it is quite clear that the chemical is lethal and probably has an acidic nature. The UN number 1836 identifies that the chemical is ‘Thionyl Chloride’, which is harsh chemical and reacts vigorously in contact with water and alkaline chemicals.