Fluid Power School Essay Example

Liquid Power School Essay Example Liquid Power School Essay Liquid Power School Essay Paper Topic: We Real Cool Liquid Power School BY Mikecole1911 Original November 10, 1994 BASIC PNEUMATICS FLUID POWER l. Fundamental meaning of Fluid Power: A liquid is any media that will stream when contained in some type of vessel or conductor such channel, hose or tubing. The media can be air, oil, water, gases and so on. The media when moved with weight or power is equipped for delivering prepared vitality, which can be utilized to perform boundless mechanized capacities. Liquid force is regularly used to make direct and additionally rotating movement. The types of liquid force talked about in this discussion are pneumatic innovation with some light inclusion of water power. A. Patterns with Fluid Power: 1. The field of power through pressure is a development industry in the USA. The essential driver for this extension is the way that numerous makers in the US are computerizing a lot of substantial assembling businesses so as to contend with abroad creating countries, and the European and Japanese producers that have just been in the robotization mode for a long time. Water driven innovation is the uncompromising muscles of assembling, no other type of mechanical force gives as much work capacity at a serious expense. Alongside this muscle come natural oncerns, appropriate removal of caution out pressure driven oil, old sifters and channels are issues that should be tended to. The different clear territory is spills in pressure driven frameworks are a steady aggravation. 2. Pneumatic innovation is developing quickly consistently. This is generally because of numerous components; Pneumatic liquid force is perfect, more affordable to execute than water power, and conservative to utilize. As the residential assembling base pushes toward lighter cutting edge type ventures, compacted air despite everything give more blast to the Buck than some other force source without the negative ecological impacts of water power. : Direct and turning movement can be produced with incredible speed, unwavering quality and exactness utilizing pneumatic chambers, air engines and rotational actuators. Packed air innovation has considered extraordinary to be as unique gear makes (OEMS) keep on using pneumatic frameworks on their machines and hardware. More often than not the client has plant air accessible for use, however now and again OEMs are utilizing little ready blowers that hush up, proficient and equipped for delivering abundant volumes of packed air at pressures up to 150 psig. The copier business and clinical fields are two significant models. Nearly anybody can profit by a working information on essential pneumatic ability. That is the purpose of this course, to give an essential presentation of general capacities that could be utilized to meet the pneumatic needs in your business. Course Format: A: Generic introductions of different liquid force segments: The fundamental capacities and varieties of the significant segments accessible in the Fluid Power Industry. B: Review the essential format of a pneumatic framework. 2. FRL Gauges 3. Security Blow Down Valve (Lockout valve) 4. Directional Control Valves 5. Actuators Cylinders, rotating actuators, air engines, Robotic Grippers and so on. Frill Flow Controls, needle valves, pressure switches, check valves, vacuum generators, alleviation valves and so on 7. Pneumatic Logic (option to PLC) C: ANSI Symbol Handout and Overview: D: Basic Pneumatic Schematic Handout: 1. Survey Pneumatic ANSI images 2. Stroll through schematic Ill. Nonexclusive Presentations of Components Compre ssor: There are a few kinds of air blowers available today. The most widely recognized are rotational screw and responding cylinder type blowers. Most blowers require oil like car motors to expand life and keep them running moothly. This oil is quite often present in the compacted air sent into the plants air framework. The oil can be as scorched off hydrocarbons, aircraft or airborne oil in fluid or fume structure. Blower choice for an office isn't the focal point of this course, yet Component Supply is an approved Ingersoll Rand Dealer and we can help anybody that necessities to choose a blower for your office. A full scope of compact or on board blowers are additionally accessible that go from sizes sufficiently little to fit in the palm of your hand, to 2 strength units. These little ompressors create shockingly high volumes of air and vacuum at pressures up to 150 psig and vacuum to 28. 8 Hg. These blowers are normally oiless in plan and are an industry unto them selves. Fluid taking care of frameworks and procedure control are different territories that can be helped by the utilization of liquid force innovation. As expressed previously, whatever streams can be managed utilizing this industrys gear and innovation. So remember this for any necessities you may have that fit this general portrayal. FRL Gauges: FRLs or channels, controllers and lubricators are utilized to appropriately condition the air for use in a pneumatic framework. These mix units can be given in full size confguration or a progressively minimized smaller than usual form. Numerous individuals accept that com squeezed air is perfect by its temperament, this is an incredible misnomer and low quality compacted air will make parts wear quicker, and restrain the unwavering quality of the framework. Packed air is a control medium Just as is power; it should be molded from crude structure so as to fill in true to form. Power must be separated thus pretense. The compression FRL is additionally the request where the molding proc ess happens. Air is first sifted, and afterward controlled to the best possible working ressure and, in certain frameworks it is then greased up to improve the capacity of different parts. A weight check mounted to the controller will demonstrate the working weight in the framework. Appropriately adapted air is the grass roots toa all around planned liquid force framework. Filtration: Particulate Function and elements 2. Profundity Filtration-Torturous Path 3. Contaminant Removal 4. Water expulsion - Removes water in bead structure no fume evacuation. 5. Component micron size Element Materials Polypropylene and Sintered Bronze 6. Stream rating versus component rating better evaluating yields lower stream. Mixing Function and ynamics 1 . Oil Removal-Droplet and pressurized canned products 2. Particulate evacuation Depth filtration 3. Airborne evacuation blending style sift channels through oil mist concentrates and their negative impacts to framework dependability are expelled too. 4. Future of the component normal 3-6 months. Check the shading Brown = requirement for change. 5. Material is borosilicate glass Pre-Filter attractive quality, 5 Micron particulate channels expand life and capacity of Coalescing unit. 6. Stream ability/pressure drop Options for Filters: Polycarbonate or Metal Bowls Automatic and Manual channels 2. 3. Sight Glasses 4. Diverter squares . Mounting Options A. Areola Mount B. Particular Mount Systems Maintenance general WATER REMOVAL: Water in pneumatic frameworks has been a typical issue for circuits that utilization on board oiless blowers. This is on the grounds that there is generally very little separation between purpose of utilization for the air and the blower the temperature of compacted air is raised after pressure and drops quickly when it goes through the framework. This temperature drops bring about the dew point being decreased right through the framework and creating water as the higher temperature of recently compacted air-cools and grows. In most mechanical plant pneumatic frameworks a refrigerated air dryer is utilized to cool the compacted air and expel the vast majority of the water before it ever leaves the blower room. Particulate channels are extremely effective water removers when the water is in bead structure. Straightforward warmth exchangers, for example, snaked copper tubing and serpentine twisting plans have demonstrated VERY successful at getting the water into bead structure. This permits the channels to remove the water from the framework and along these lines improve unwavering quality. Todays innovation likewise permits you more resilience for water in the framework than more seasoned sorts of valve and chamber esigns. We never advocate water as worthy in the frameworks yet segments that can deal with it will make your framework increasingly solid and productive. Weight Regulators: What is their motivation in the framework 1 . Capacity and Dynamics Two way regularly open valves with stomach or cylinder as the guideline gadget. 2. Soothing and Non-alleviating Styles 3. Guideline ranges 0-20, Instrument, 0-60 Low, 0-125 General 4. Mounting alternatives 5. Alter obstruction Caps, Keys, Removable handles 6. Support general Lubricators: 1 . Capacity and Dynamics Sump-siphon tube-sidestep check valve needle valve sight ome. 2. Stream required permitting the lubricator to work (2 SCFM Minimum) 3. Types of Lubricators Fog Type: Fog Type lubricators are best applied for broadly useful sort applications where the parts are not touchy to over grease or exact oil. Smaller scale Fog Type: Micro Fog Type lubricators are best applied in those applications where the segments require fine-metered oil fog grease. This sort of unit gives a progressively uniform flexibly of atomized oil fog. Drop type: Drop Type lubricators are best applied for broadly useful sort applications where the omponents are not touchy to over grease or exact oil and the oil fog isn't required to be as fine as those made by fog type lubricators. The oil administered from drop type lubricators will venture to every part of the most brief separation to segments. 4. Upkeep general topping off methodology, fill under tension, button fill highlights, bowl expulsion expected wear and disappointment focuses. Vital Filter/Regulators 1. Structure Function and Dynamics 2. Focal points 3. Particulate Filters are generally the main kind accessible in (Piggy Back) units. Some are presently accessible in Coalescing style units. 4. Security Blow Down Valves (Lockout Valve): Safety blow down valves are three way valves that shut off gracefully to a machine or framework and afterward e

World History Essay Example | Topics and Well Written Essays - 1000 words

World History - Essay Example The nation was separated as at no other time or since and it was apparently the last time regular people valiantly yielded themselves for a reason. The Vietnam War separated the country along ideological fight lines. The more established age, the ‘establishment’, was of the WWII time frame and worked under a nationalistic point of view. They accepted that to be a genuine loyalist was to indiscriminately follow the authority of the administrative forces that be, to help your ‘country’ in any event, when you thought it wasn't right. The youthful school dissidents, the ‘new generation’, the counter-culture reclassified this idea of enthusiasm. They accepted that to be genuinely energetic was to scrutinize the choices of government and transparently disagree when it was decided to not be right. The philosophical gap was wide and feelings ran profound on the two sides. Those that fought yielded a lot. They endured the disdain of their folks who couldn’t comprehend why their youngsters were defying the very establishment of their parents’ convictions hence causing what was alluded to as the ‘generation gap.’ Some war dissenters were slaughtered by troopers of the National Guard similar to the case at Kent State and South Carolina State. The dissenters and draft-dodgers were thought of as hostile to American by the standard populace who viewed their activities as downright treasonous. This disposition makes one marvel what the ‘greatest generation’ thought they were battling for during WWII. They battled to guard opportunity on outside soil however were a lot of restricted to the naturally ensured option to calmly amass in their own nation (Bexte, 2002). The war nonconformists of the 1960’s had the fearlessness to follow up on their political and philosophical feelings not at all like the individuals who are against the Iraq War today. The two clashes are shockingly comparative on numerous fronts yet the open response has been different. At that point as now, those restricted to the war are

Why I chose International Finance and Economic Policy as a Concentration COLUMBIA UNIVERSITY - SIPA Admissions Blog

Why I chose International Finance and Economic Policy as a Concentration COLUMBIA UNIVERSITY - SIPA Admissions Blog When I was looking at graduate schools initially, I knew I wanted to focus on my three interests: womens economic empowerment, entrepreneurship and finance. It was very important for me that I found a school that allowed me to pursue all three. The International Finance and Economic Policy concentration was ideal in that it provided me with coursework in both finance and economics. My first year courses included macroeconomics and microeconomics, as well as corporate finance and international capital markets. All of which gave me a strong background in financial and economic policy and allowed me to apply the skills I learned in the classroom in a real world context. The International Finance and Economic Policy concentration is also ideal in that it has three separate tracks: International Finance, International Economic Policy, and Central Banking. This meant that I could tailor my coursework to focus specifically on international finance. I chose the International Finance track because I knew that my interest in promoting womens economic empowerment through entrepreneurship required that I have knowledge of accounting, corporate finance, as well as emerging financial markets. Additionally, the International Finance and Economic Policy concentration had a global focus, which allowed me to look at financial systems and economies on an international scale. This was very important to me considering that my main interest is to help women entrepreneurs and 51% of SMEs globally are owned and operated by women. Additionally, my specialization in Gender and Public Policy was a great way for me to combine my interests in both finance and gender. Much of the work that I did in my IFEP classes served me well in my gender classes, particularly in the realm of evaluating economic and financial systems through a gender lens. Photo Source:  Carol M. Highsmith Public Domain

The Core Goal Of Villanova University - 939 Words

The core goal of Villanova University, in essence any university, is to cheaply produce critical thinkers while making money at the same time. Unfortunately for students, this process is not in their favor. In an increasingly capitalistic society, universities have gradually evolved into businesses. An example of this â€Å"corporatization of the academy† is the adjunct professor. Through no fault of their own, adjuncts have become pawns in a money making process which inevitably harms the students by violating their freedom and reason. Adjunct professors are hired by the university in order to save money. This tactic, however, becomes a problem for the students for a few reasons. Adjuncts may have another job while working at the university and therefore would not be able to devote a lot of time to students. Temporary professors are also paid less and may not invest as much time to their students or teachings simply because they do not care. Finally, even if the professor was an exceptional teacher he or she may permanently leave the university he or she was working at and cannot be contacted by students for references. Professors are meant to be â€Å"educator[s] [who] must try to develop men and women who can and who will by themselves continue what he has begun: the end product of any liberating education is simply the self-educating, self-cultivating man and woman; in short the free and rational individual† (Mills, 1959, p. 187). However, even though there are obvious problemsShow MoreRelated college in fo Essay1558 Words   |  7 Pageswhat general field I would like to study or work in. I do have certain goals that I know I shall work to attain. These goals are fairly common among most people. Such as the goal of financial security, and financial ability to support a family; the goal of continuous intellectual and physical competitiveness; as well as a goal of general well being, and happiness. In America, many people with these goals go to a college or university in order to achieve them. Their path has been proven to be effectiveRead MoreEssay about Reflecting on St. Augustine at ACS1475 Words   |  6 Pages While growing up, people change their perspective and gain new insights about new experiences. In â€Å"The Confessions,† readers see St. Augustine struggle with the question of â€Å"Who am I?† while figuring out his belief in God. The mission of Villanova University is to help create â€Å"thoughtful, intellectually-curious, and spiritually-groundedâ₠¬  students before they graduate. Thus, ACS helps transform young children to be mature adults. Students read â€Å"The Confessions† in ACS because they see Augustine’sRead MoreHow The Management Teams Should Be Given Power Limitations On Their Decision Choices For Their Employees1498 Words   |  6 Pagesto UPS is the high worker turnover ratios. Bronfenbrenner discusses the worker turn over in the part-time workforce at UPS. She reviews job satisfaction and design which impact the mission and culture of the company and its ability to achieve its goals (Bronfenbrenner, 1997). Bronfenbrenner also reviews information on the union labor turnover ratios and the impact this ratio has on UPS (Bronfenbrenner, 1997). She discusses ideas and solutions presented by the Local 89 union representatives on solvingRead MoreMiley Cyrus ´ Career Essay1392 Words   |  6 Pagesthe things about me are the same -- same skin, same human -- its a movement, its a growth, its a chan ge† (Asare). Everyone develops as they culminate into adulthood; however, Miley’s pinnacling childhood was publicly displayed. â€Å"It seems like the core of the anti-Miley brigade is outrage over the fact that shes a former child star who is now, terrifyingly, a sexual being—which is simply a mix of nostalgic nonsense and puritanical nonsense† (Anderson). The difference is that now Miley has the chanceRead MoreNursing : Nursing And Surgical Nursing Essay2101 Words   |  9 PagesThe main goal of every nursing student is to pass the National Council (of State Boards of Nursing) Licensure Examination (NCLEX-RN). The NCLEX-RN certifies a nurse to practice general medical procedures. However, if a nurse so wishes, he or she could then specialize in one area of nursing, and that is the area in which that nurse would make his or her career. To specialize in a certain area is to certify that a nurse is knowledgeable and capable of doing a certain job. There ar e hundreds of differentRead MoreEthical Dilema2954 Words   |  12 PagesNursing Ethics 19(4) 581–589  ª The Author(s) 2012 Reprints and permission: sagepub.co.uk/journalsPermissions.nav 10.1177/0969733012448348 nej.sagepub.com Pediatric consent: Case study analysis using a principles approach Adaorah NU Azotam Villanova University, USA Abstract This article will explore pediatric consent through the analysis of a clinical case study using the principles of biomedical ethics approach. Application of the principles of autonomy, nonmaleficence, beneficence, and justiceRead MoreWorkforce Planning Recommendations for Nasa’s Human Resources Department2113 Words   |  9 PagesWorkforce Planning Recommendations for NASA’s Human Resources Department Elizabeth Ann Muniz Villanova University Abstract This paper contains workforce planning recommendations for National Aeronautics and Space Administration (NASA)’s Human Resource Department. This paper reviews NASA’s vision, their core values, workforce plan goals and key business strategies. Current workforce profiles are reported as well as demographics and key business challenges. This report also includes an overviewRead MoreEssay on Pcnet Project2753 Words   |  12 Pageslook into the project definition phase of the PCNet project and discuss some of the problems that emerged during the project in relation to project definition phase. We also evaluated the role of the PCNet project manager and discussed some of the core skillsets demanded by the job role. The risk management aspect of the PCNet project was also studied in our report. Lastly we made recommendations to address the dilemma faced by Jack Muller, the project manager for the PCNet project. INTRODUCTION Read MoreEssay on Aristotle and Heidegger Allowing Personal Accountability6702 Words   |  27 Pagesmore personal accountability by giving a wider account of action that allows for voluntary action that is chosen by deliberation in addition to merely voluntary action. Dasein, Modes of Being, and Being-in-the-world John Caputo of Villanova University relates that in Being and Time, Heidegger wishes to find a new conceptuality in which to ‘indicate,’ however ‘formally,’ the character of the pretheoretical, prephilosophical, indeed even a preconceptual life. This provocative and paradoxicalRead MoreInternational Management67196 Words   |  269 PagesThis page intentionally left blank International Management Culture, Strategy, and Behavior Eighth Edition Fred Luthans University of Nebraska–Lincoln Jonathan P. 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Essay on Censorship is Not the Answer - 983 Words

Censorship is Not the Answer Congress shall make no law... abridging the freedom of speech, or of the press. - First Amendment to the U.S. Constitution This is true liberty when free born men, having to advise the public, may speak free. -Euripides, Fifth Century B.C. There is room for all of us - and our divergent view - under the First Amendment. - Spiro Agnew ... They have expelled Huck from their library as trash and suitable only for the slums. That will sell 25,000 copies for us for sure. - Mark Twain, 1885 Why teach us to read and then say we cant? - Mowat Middle School in Florida, 1986 Throughout history, members of society as individuals or as groups have taken it upon themselves to judge who†¦show more content†¦The First Amendment does not protect criminal or harmful acts. It is possible to strike a sensible balance between protecting our children while allowing concenting adults the freedom of obtaining erotic material. Erotica is not a crime, but rather a matter of taste. Some individuals believe there is a correlation between exposure to explicit material and unlawful acts, but this is an issue yet to be resolved. Even those who claim a connection admit there is not solid evidence of direct cause and effect (Stone 176). Pornography didnt invent criminal acts, therefore, should we restrict the freedom for all to punish the irresponsibility of few (Evans 68) ? Rather than a sweeping ban on all obscene material an appropriate solution would be to enforce stricter laws dealing with criminals. Racism is another battle cry for some censors. For instance, the 1885 classic Huckleberry Finn, has been underfire since the book was published. Although the word Nigger is used over a hundred times throughout the novel to refer to the runaway slave Nigger Jim it is not a book about racism, but about a boys journey into adulthood. The one honorable man in the novel is Jim; the thieves and scoundrels are white (Baker 24) Besides Huckleberry Finn, the most censored books are The Diary of Anne Frank, To Kill a Mockingbird, Of Mice and Men, 1984,Show MoreRelated Internet Censorship Survey Essay1610 Words   |  7 PagesInternet Censorship Survey Topics of censorship involving the different media have always drawn lively responses from people when asked about them. The media categories of television, printing and recordings now include the Internet. I conducted a survey of people to find out their opnion on the new medium. I asked people, Do you think that there should be censorship on the Internet?. I conducted this survey during the week of February 14, 1997. I particularly chose this question becauseRead MoreFahrenheit 451 And Under The Never Sky1117 Words   |  5 Pagesdifferences. Both books have their own ways of enforcing a form of censorship, which plays a major role on why these stories represent dystopian societies. In both books, the setting is in a futuristic society creating a new perspective on how the abuse of authority in the government can lead to a failing society. In both stories, questioning is seen as a negative way of thinking. To think beyond what is there, makes you an outcast. Censorship is the act of blocking out information in any shape or formRead MoreAnalysis Of Fahrenheit 451 914 Words   |  4 PagesEquality in the Censorships of Books in Fahrenheit 451 Fahrenheit 451 by Ray Bradbury is a novel that illustrates what could happen to our society in the future. The novel portrays a society in which books, excluding comic books and other simple technical books, are banned and burned for the good of the society as the people believed. The books are seen as a source of unhappiness and, therefore, the society has decided to Ban them and put the fireman in charge of maintaining the censorships. I believeRead MoreIs Censorship By Government Justified?1497 Words   |  6 Pages1104 28 April 2015 Is censorship by government justified? Censorship has been broadly connected with the media from last couple of decades. These subject is all that much dubious and present in every single key zone of public expression, which commonly go under the civil argument from every community throughout the world. There are numerous articles composed on the subject of censorship and we will talk about the contentions in distinctive articles and its dependability. Censorship, the concealment ofRead MoreFahrenheit 451 Analysis1417 Words   |  6 PagesFahrenheit 451 and Under the Never Sky are two dystopian books that propose a variety of similar ideas and a handful of differences. Both books have their own ways of enforcing a form of censorship, which plays a major role in why these stories represent dystopian societies. In both books, the setting is in a futuristic society, creating a new perspective on how the abuse of authority in the government can lead to a failing society. In both stories, questioning is seen as a negative way of thinkingRead More The Censorship Debate795 Words   |  4 Pages The Censorship Debate nbsp; nbsp;nbsp;nbsp;nbsp; Do words such as nigger, bitch, or ass offend you?nbsp; The answer may seem clear cut, but our nation has been struggling with the issue of censorship almost since its conception.nbsp; To many, the aforementioned words are a part of their everyday vocabulary; to others, they are vulgar and unacceptable.nbsp; The issue of censorship is much more than just words.nbsp; There have been huge controversies over the negative ideas andRead MoreRay Bradburys Fahrenheit 451 Essay552 Words   |  3 Pagesalso involving censorship to better society from vulgarity and from certain aspects of life that could be seen as disruptive to day to day society which leads to censorship of language and books. Both stories deal with censorship and by that society is destructed in a certain way by the loss of knowledge from books. 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For as long as people have discovered that human beings have free will, there has been a way to regulate, govern and block the expression of its uses. There are many types of censorship when it comes to military, religion, political, public media or for just morale reasons. There have naturally been debates on whether censorship has truly b een a restraint of expression, imposed to protect peopleRead MoreThe Effect Censorship has on Art Essay examples943 Words   |  4 PagesThough out history artist have rejected any forms of censorship. Governments have had to enforce censorship laws for the sake of public safety. As well, as to maintain control of society and to uphold the moral and ethical values that the populous demands. Whether you are for or against censorship in art, it serves a useful purpose in moderation, but it can be taken to extremes. Whether it’s a fascist government or a extremist religious organization it is easy for a controversial law to be twisted

Compare Contrast Essay on the book Lizard Free Essays

There are two types’ lovers-defeated lovers and victorious lovers. But the reality is there is neither victory nor defeat in love. Only permanent effort and loyalty is the basis of eternal love. We will write a custom essay sample on Compare Contrast Essay on the book Lizard or any similar topic only for you Order Now Let me explain this with an example: The full moon is shining in the sky. It’s full-moon day. Seeing the beauty of the moon, a tempest rises in the ocean beneath. The ocean, in an effort to reach the moon, sends the roaring waves one after another. But alas, can the waves reach the moon, howsoever big they may be! Can the moon ever come down to the earth, whatever is the intensity of the wish! Seeing the plight of the ocean and the moon, a small twinkling star says to itself. Alas! I am but a little star. What can I do for the ocean and the moon? I shall only pray God–let the space in between the ocean and the moons unite them! –So, the waves continue to lash at the vacant space with the hope of reaching the moon. However, the reality is, the cosmos in which the moon and the ocean co-exist, is an integrated whole. So, what do the concepts like separation and distance mean? The ocean and the moon stand united as considered from a higher perspective. Their love stands fructified. You are the creator of your destiny related to your love-life, certainly not the victim. Love is to be lived and experienced in its trials, tribulations, duty and beauty and it is an import part of your self-discovery. Nevertheless, the ocean continues with its efforts to reach the moon. I have chosen the stories, â€Å"Newly Wed,† and â€Å"Lizard† for the purpose of this essay. The writings of Banana touch your heart and appeal to your emotions. Love is the subject that has enchanted and engulfed humanity since time immemorial. The mind-level problems related to love, either take you to the transcendental level, or to an emotional intrigue. For the desperate situation of the heart, one seeks desperate remedies. In the confused state of mind, one surrenders to magic-for example, the enigmatic healer Lizard. The sacred texts proclaim every action (good or bad) has a reaction and the intensity of the reaction is in proportion to the intensity of the action! Every thought, good or evil, is an action. Over this, there is no dispute between the spiritualists and the scientists. One of the rare agreements between the two contending forces; the two opposing forces! The forces that do not normally see eye to eye with each other! Love is not a homogenous force. The psychic circuit of each lover is different and special. The skill of the writer in the story Lizard is how the emotional complexities are tackled. Through the confusion, she strikes a reassuring clarity. Life hurts but her characters have the guts to accept that hurt with courage. In such situations they never tremble or tumble. They are able to find a solution through the medium of love coupled with spiritual solace. Lizard: This is a story from a male perspective. He calls his beloved a Lizard, for she has a small tattoo on her inner thigh. That the man has seen the tattoo in that part, speaks about the obvious relationship. The man is fascinated by the superlative talent the Lizard possesses. Some quotes to highlight her latent qualities and ingenuity: â€Å"I was reminded of her separateness, a being with different organs, bundled in a different sheath of skin, who has dreams at night that are nothing like my own.†Ã¢â‚¬â€the man explains how he sees the Lizard. â€Å"Her profile stood out in sharp relief against the white wall. She seemed like a creature of a different species, one who lives quietly in the dark†Ã¢â‚¬â€this is his observation about the Lizard. â€Å"Her every gesture, every move, brought life to me, a man who had been dormant for so long†.-the man shares his feelings how the Lizard has affected him. These are clearly the signs of man who is in deep love. Oh! Man-love once, before seeking liberation through spirituality! You are the part of the never ending long story through the ages-it is between him and her! The central character of the story is a doctor, who works with children who are emotionally disturbed.   Ã‚  He loves a young woman in whose reptile eyes â€Å"I see my own lonely face, peering down, looking for something to love and cherish. †As a child she had a bitter experience of witnessing a brutal attack. Rightly she becomes an acupuncture practitioner now dedicated to healing those in acute pain. But she can never forget her past. Her love tells her a similar experience, which reduces her mental anguish. He offers her the psychological support; otherwise she is a tough woman. Newlywed: This story has a strange history. It was serialized on posters on the railways around Japan. It makes the issue interesting.   It is about a strange woman that a newly married man meets in the train. This is also a story written from a male perspective. The man’s encounter on a train with a stranger who reveals to him a universal life force that encompasses even â€Å"the slight feeling of alienation he experiences in his marriage â€Å" That young man is reluctantly returning home on the subway to his new and frightening role as husband! Along the way, he meets a mysterious stranger who shows him that the role he has chosen is a positive one. â€Å"The prose is as clean and smooth as a lacquered teacup,† Geraldine Sherman claimed in the Toronto Globe and Mail, speaking about the quality of writing of Banana. That drunken man, discontented, on his way home sits fixed to his subway seat. He doesn’t wish to return to his silly and troublesome wife.   He’s joined by a familiar Japanese character, The Trickster, an old man who transforms himself into a beautiful, wise woman â€Å"smelling like the scent of a place, before I was born, where all the primal emotions, love and hate, blended in the air.† This mysterious fellow-traveler understands the narrator’s innermost thoughts and gives him the courage to carry out his duties. The undercurrent of both the above stories is love. â€Å"They (the scientists) may cross the moon, beat the stars, but probe they must the mystery of my eve’s gaze.† â€Å"Marriage is like a fort. Those who are within, wish to come out. (Newly Wed) Those who are out, wish to get in.† (Lizard) In both the stories, the human emotions are tackled at heir best. Conclusion: Love woks through different layers of an individual’s personality. Its intensity changes with the time and circumstances. Banana has ably pictured this dominant human emotion, appropriate to the situation. ‘Loving’ situations are gift of the God to the one who is experiencing them. Let it be a beautiful experience- Banana propounds this love-philosophy in her unique style. She is a capable narrator many dimensions of love. ============ How to cite Compare Contrast Essay on the book Lizard, Essay examples

Tricks by Ellen Hopkins free essay sample

This story is about five people who are from completely different parts of the country, who all live totally different lives. Three girls and two boys are the main characters in the book. Las Vegas is the place they all end up; some meet each other while others don’t. Throughout the book, you learn about these people and see the events that lead each of them to the thing they all had in common. Sex is the common ground, but the sex in this book is not what you think. All the sex in this book is in exchange for something. Prostitution is a part of each of these characters lives during the book in one way or the other.The characters are Eden, the preacher’s daughter that falls in love; Whitney, the second favorite out of two children; Seth, the Midwest farmer who realizes he’s gay; Ginger, one of six children and daughter of a prostitute; and Cody, the one who’s life turns upside down by a family member’s death. We will write a custom essay sample on Tricks by Ellen Hopkins or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Each of these characters are under 18 years old, but ended up sacrificing much more than their innocence and self worth. Eden is the daughter of a priest. Her parents have very strict rules for her and her younger sister. Eden doesn’t understand some of these rules and questions some of their teachings.She meets a boy, Andrew, who she falls for. As she comes to understand her feelings for him, she can’t see why it’s wrong. Her parents don’t want her to even date until she’s ready to marry, so she keeps this relationship a secret. After months of being together, she decides she loves him enough to give herself to him. They continue to sneak around until one day when she is finally caught. When she returned home, her parents were waiting and already had knew. Her mother hit her and told her she was not allowed to leave the house. She did while they were at church and showed Andrew the damage done to her face. He wanted to take her to the police but she refused. When she returned back home, they had beaten her to it. She walked through the door expecting another dose of her mother’s disciplinary action. Instead, her mother sat her down to talk over tea. Her mother did the talking. She had come to the conclusion that Eden’s disrespectful and sinful behavior can only be from one reason: she must be possessed by demons. Her mother sent her away to a Christian rehabilitation center in Nevada, where she isn’t allowed to leave until the priest who runs the center clears her and is convinced she is cured. He thinks months are necessary. One of the workers there takes a liking to her and starts to bring her treats. In exchange for the treats, he wants something in return. Thinking that he may be the only way to get out of there, she complies. He comes to her every night and she really has no choice. Eventually she comes up with a plan: she will pretend to be in love with him and maybe convince him to take her away from there. Her plan works, but it takes a few days to go into action. When it does, they stop at a truck stop and she runs from him. She meets a very nice man and gets him to drive her toward Vegas.He takes her as far as he can go and she finds a trucker to drive her the rest of the way. He requests some sort of payment, oral sex. When she gets to Vegas, she has no money and knows only one way to get some fast. After a little while there, she meets another prostitute that gives her money and tells her to call her family. She gets in touch with Andrew and his family and knows that her home is no longer home and that she will not go back. Her story concludes with Eden thinking about what her next move will be. Whitney always felt like the odd one out between her mom and sister.Her dad adores her, but he only comes home on weekends because of business. Her mom is always giving her a hard time during the week, so anytime she can be away from the house is a blessing. She meets a boy and falls for him quickly. She, just like Eden, gives herself to him. She tells him she loves him and things change after that. He begins to ignore her and when they do see each other, it’s just sex and then he’s gone again. She goes to the mall one day and sees this guy a few times checking her out. He gives her his card, just in case. A few days later, she learns that her boyfriend is having a party and didn’t tell her.She decides she’s going to go. When she arrives, it looks like the whole town is there. Whitney walks in with a friend and sees him with another girl. Learning the truth was humiliating. Trying to see if she has money for a cab, a card falls out. Bryn. He comes to her rescue. She spends time with him and learns what love can really be, or so she thinks. He’s a photographer and is asked to move to Las Vegas for work. Wanting to escape her family and everything surrounding what has recently happened to her, she asked to come with him. Arriving there, they reside in a hotel and Bryn work is very sporadic.A steady income from Bryn’s photography is what Whitney automatically thought would be the money source. When he wasn’t getting paid normally, she knew something was wrong. He asked her to try a drug, a very scary drug that people know to stay away from. Heroin. He also wanted her to take nude photos, which she really didn’t have a problem with, and make sex tapes. She did have problems with this, but with the drugs in her system and Bryn putting pressure on her, she was swayed. Soon, Bryn was bringing men to the room to have sex with Whitney. Though influenced by drugs and the thought that Bryn truly loved her, she did what he said.She soon found herself addicted to heroin and could now call herself a prostitute. She befriended a neighbor, Ginger, when they met briefly at a laundry mat. While looking for a â€Å"date† she began to think about what would be going if she was at home, her sixteenth birthday was coming up. She found a guy and brought him back to the room. Before going in, she remembered the rule to get the money first. Turns out the guy had no intention of paying for anything he wanted from her. He tried to rape and strangle her. Luckily, Ginger likes to keep an eye on what is going on with Whitney and saw the attack.She saved Whitney and stayed with her until Bryn returned home. After one day, Bryn insisted that she got back to work. And she did. Her addiction was also a nagging habit. Bryn was usually the one that controlled when she got it and how much. Whitney had saved some money on the side that Bryn didn’t know about and went out on her own to find what she needed. What she got was much stronger than what she knew. Black tar is what it was called. She filled a needle and felt the rush instantly. Too much; she overdosed and was rushed to the hospital. She awoke to her mother sitting by her side. Whitney had been gone for a few months and her mother was relieved to find out that she was at least alive. Her sister thought that what Whitney went through was going to ruin her reputation somehow, but her mother realized her behavior towards her daughter. Whitney had the happiest ending of all the characters. Seth’s mom had recently passed so it was just him and his father. They are a Midwestern family, and what almost all of them do is farm. Since his mom passed away, he’s been more confused than ever. He had one girlfriend but always found himself staring at her brother. His dad never questioned him. Seth accepted that he was gay and turned to the internet to find someone. Soon, he did, Loren. Loren lived a little while away, maybe an hour or so. He knew that Loren was something special. Seth was introduced into a whole new world. They went to gay bars, dinners and just spent time together. It wouldn’t last as long as Seth had hoped. Loren was going to move to New York and Seth felt empty and lost again. He continued to go to the town and to the places they went together. He met an older man, Carl, who he had seen before with a young man.He was alone this time and he appeared to be looking. Carl seemed interested in Seth and could tell that he was upset. Letting him rant about what was going on, Carl offered something special. They began to see each other. Seth was becoming Carl’s new boy toy, or â€Å"kept† as referred to in the book. One day while Seth was home, his dad opened a letter; a letter from Loren. While the letter wasn’t graphic, it said enough. His father was furious and kicked him out. He went to Carl and asked if he could stay a few days. That’s when he found out that Carl was moving to Vegas for a job. The conditions for Seth to come included him being Carl’s kept man, meaning his only man and following his rules; he was to keep up his appearance and exercise; sex was a given, but with no condoms; he wasn’t allowed to get a job; and he was to do whatever Carl wanted, when he wanted it. Considering that everything would be paid for and he didn’t have to do all that much in return, didn’t seem nearly as bad as it turned out to be. Seth started to regularly work out and met a very attractive man there. Seth asked him if he could help him get into shape like he was. The man agreed and worked with him every day.Carl expected Seth showered and preparing dinner when he got home. One night, Carl brought home a friend. A threesome was outcome and Seth wasn’t too comfortable with it. He had to do it, because without Carl, he had absolutely nothing and nowhere to go. He was unhappy but he tried to hide it. At the gym, he finally gave in to temptation and had sex with his new friend. That night Carl returned home early and didn’t look too happy. He tried to play dumb but Carl knew every detail of the afternoon’s events. He had hired that guy to see if, eventually, Seth would do anything. Since he had, Seth had to go. Carl didn’t care where and didn’t care that he had nothing. In his words â€Å"You threw everything away. † Seth left and found work in an escort service Have Ur Cake Escorts. His story ends with that. Ginger has not had an easy life. She is one of six children, only one of them shares the same father as her and the rest have different ones. Her mother is a stripper and prostitute, insists on being called Iris instead of mom and has a new boyfriend every other day. They never stayed in one place long enough for her to make proper friends at school.When Ginger’s story begins, they are living at her grandmother’s house and her mom has broken up with yet another boyfriend. Her grandmother is a saint and can’t understand how she does everything. They have been there for awhile and Ginger makes her first true friend, Alex. One day after hanging out with Alex, she realizes she should get home to help out her younger sister with the kids. When rounding the corner she sees emergency vehicles in front of her house and realizes something bad happened. Her little brother was a victim of a hit and run. Her mother, of course, wasn’t around and couldn’t get on the phone.Grandma was at a hair appointment but came rushing to the hospital. In a coma and in intensive care, her brother would have to stay there awhile. Iris got another boyfriend. Ginger didn’t like him because he was like all the rest. One day Ginger came home to find a different man in her house. Explaining where everybody was to her triggered an old, horrible memory of the same scene. When she was younger she was raped by one of her mother’s boyfriends, and it seemed like that was going to happen again. But something this man said caught her attention. He said that Iris told him that she was pretty and he paid two hundred dollars for her.Realizing that Iris sold her oldest daughter twice now was astonishing. She ran to Alex’s house, told her and they made a plan to run away to Las Vegas. When she returned home, her grandmother was on the phone with news that the brother would be okay and can come home soon. She was happy but knew she needed to leave. She saw where Iris hid her cash and took all of it and left a note. It said you owe me a lot more, I hate you. Alex and Ginger left for Vegas that night on a bus and were picked up by Alex’s dad’s old girlfriend. She agreed to let them live there for awhile but would have to pay rent after the first week.After two weeks not being able to find work, she had a proposition for the girls. They began to work for her at Have Ur Cake Escorts. Ginger did not want to be a prostitute and have sex with strange men and end up like her mother, so they both were strippers. They brought in a lot of cash and easily got themselves their own place. Soon though, Alex began to have sex for money and this upset Ginger. She also notices a girl that lives close to her doing the same thing. She wants to make sure this girl is okay, so every other day or so she knocks on the door to make sure she’s at least alive.Alex also meets a girl who looks dirty and broken. She gives her money and tells her to eat, shower and go home. Alex begins to sneak out early in the morning and this really angers Ginger. She decides to go out and look for her. Finding her talking to a guy, Ginger interrupts. Turns out the guy is an undercover police officer and arrests both of them. In court, the judge, knowing they’re underage, gives them a choice: they can call their family and go home or they can go into a center for recovering teenage prostitutes. Alex decides that she’s not going home but Ginger thinks it’s time. She calls and her grandmother answers. Her little brother has recovered, but Iris found out she has AIDS. That’s where Ginger’s story ends. Cody lives in Las Vegas with his mom, stepdad and younger brother, Cory. He has recently broken up with his girlfriend and finds himself in an interesting place with her best friend. She likes him and always has, so he figures why not. She has an older brother that is into all types of things. He likes his drugs and money. He gambles and has Cody to play poker with him and some of his friends. Cody learns that his stepdad is sick and his brother has been copping with it in an extreme way.Cory has developed a drinking problem at the tender age of 14 to try to block out what is happening to his family. Their stepdad passes away and things start to spin out of control for the whole family. Cody has developed a gambling addiction and begins online and sports gambling as well as the poker games. He runs out of money from his account and decides to use his stepdad’s credit cards. That money is soon dwindling. His mom is struggling to pay bills and their house is about to go up for foreclosure. Cody does seem to have luck at the poker games, he had won a couple hundred in one night, but another time, he was down a couple hundred.He meets a girlfriend of one of the guys and starts to talk to her about some of his money issues. She introduces him to the business that she works for, Have Ur Cake Escorts. He considers the idea, and being desperate, decides that this is the only option. He tells his mom that he’s working for a temp service and that explains why sometimes there’s more money than other times, he works odd hours and she can never call or stop in at work. He’s totally straight, so when he found out that it will be mostly men he’ll be dealing with, he almost turned away. But he knew how much his family needed the money.It helped; his house was no longer at risk for foreclosure, but their money problems weren’t gone. Cory had tried to rob a house and another time he actually succeeded, resulting in him being in juvenile hall. Desperate times call for desperate measures and that’s exactly what was happening. While playing poker one night, he got a call that a client wanted to have a threesome, so he and that girl always are on the job for those. He briefly said something to her boyfriend at poker about her having to work that night and he never would have guessed what the outcome of that would have been.Cody won six hundred dollars on one hand and knew it was time to go. He headed over to the client’s house and she was already there. All of a sudden, there was a big rush of power and then darkness. She had told her boyfriend that she had quit the business, and knowing otherwise, he tracked her down. This resulted in the client and the girl dying and Cody being rushed to the hospital. In a coma for awhile with his mother constantly by his side, is what that attack did. When he finally awoke, he saw his mom, asking him to stop whatever he had been doing; everything will be okay.Cody’s story ended there. I really enjoyed this book and reading about these different characters. I felt more sorry for some than others. I would recommend it to someone my age as a leisurely read. The endings weren’t very satisfying, but if this actually happened, the endings wouldn’t be happy and I think that’s what the author wanted to get across. Just because you make a mistake, doesn’t mean it can be easily fixed, nothing is easy and life doesn’t always turn out to be what you hoped. Ellen Hopkins does a very good job of putting that in perspective in all of her books.

Gulf War Essays - Kuwait, Military History Of Iraq, Annexation

Gulf War The attack of Iraqi military forces to a small Arab state called Kuwait on orders from president Saddam Hussein caused The US to interfere with the situation resulting in a war called The Gulf War of 1991 starting in January 16 ending in February 28. The military campaign against Iraq had two phase: The Air War and the Ground War . The aim of the air war was to destroy the stratecigally important places and the ground war was for reinforcement of the air war. There were a number of reasons that caused the war in addition to the invasion of Kuwait by the Iraqi Military Forces; these reasons were: Iraq; publicly decrying the US naval presence in the Persian Gulf and making increasingly belligerent threats against Kuwait and The United Arab Emirates whom they accused of breaking agreements limiting oil production and thereby severely depressing world oil prices and costing Iraq billions of dollars in annual revenue. The Gulf war resulted in Kuwait having great amount of economic loss and in addition to great economic loss a continuous sanction and embargo to Iraq by the United Nations. In contrary US gained a great amount of prestige in the international area by showing that they are the only superpower and found clients to its new technology weapons which US used in the Gulf War. The Us is a militarist country and the US government is justified in attacking Iraq, however there are arguements against this evaluation. These arguements can be refuted by arguements supporting the militarist theory. Firstly, as a contrary argument it is said that states role is not to define rights but to defend rights, in other words, rights are not given by the states they are given naturally, but it can be said that in reality states define the notion of property, therefore, the US can define rights of people even in Iraq because they have taken the power from the Iraq government by applying force. Secondly, people against militarism state that strength does not mean the aggressor should behave aggressively because war is an expensive solution to a problem in terms of both money and peoples lives. The reality is that the country holding the power can define the rights. The strong always wins against the weak. Therefore the US is justified because in every field they are stronger than Iraq nobody has the power to stop the US. Then the US can invade Iraq whenever they want as they did in the Gulf War. Aggressiveness is sometimes needed especially when there are conflicts between states.Lastly, it can be said that it is necessary to defend weak countries because today Kuwait would have been a city of Iraq unless US had stopped Iraq; this can refute the argument against militarism saying that weak countries do not want the US to protect them. In conclusion, the US is a militarist country and justified in attacking Iraq. Militarism is not a negative theory because living in a world containing some militarist countries is better than living in a world in which there is no balancing powers.

Invention of Polystyrene and Styrofoam

Invention of Polystyrene and Styrofoam Polystyrene is a strong plastic created from erethylene and benzine. It can be injected, extruded or blow molded. This makes it a very useful and versatile manufacturing material.   Most of us recognize polystyrene in the form of styrofoam used for beverage cups and packaging peanuts. However, polystyrene is also used as a building material, with electrical appliances (light switches and plates) and in other household items. Eduard Simon Hermann Staudinger Polymer Research Keystone/Stringer/Getty Images German apothecary Eduard Simon discovered polystyrene in 1839 when he isolated the substance from natural resin. However, he did not know what he had discovered.  It took another organic chemist named Hermann Staudinger to realize that Simons discovery, comprised of long chains of styrene molecules, was a plastic polymer. In 1922, Staudinger published his theories on polymers. They stated that natural rubbers were made up of long repetitive chains of monomers that gave rubber its elasticity. He went on to write that the materials manufactured by the thermal processing of styrene were similar to rubber. They were the high polymers, including polystyrene. In 1953, Staudinger won the Nobel Prize for Chemistry for his research. BASF Commercial Use of Polystyrene Badische Anilin Soda-Fabrik or BASF was founded in 1861. BASF has a long history of being innovative due to having invented synthetic coal tar dyes, ammonia, nitrogenous fertilizers as well as developing polystyrene, PVC, magnetic tape and synthetic rubber. In 1930, the scientists at BASF developed a way to commercially manufacture polystyrene. A company called I.G. Farben is often listed as the developer of polystyrene because BASF was under trust to I G. Farben in 1930. In 1937, the Dow Chemical company introduced polystyrene products to the U.S. market. What we commonly call styrofoam, is actually the most recognizable form of foam polystyrene packaging. Styrofoam is the trademark of the Dow Chemical Company while the technical name of the product is foamed polystyrene. Ray McIntire - Styrofoam Inventor Dow Chemical Company scientist  Ray McIntire invented foamed polystyrene aka Styrofoam. McIntire said his invention of foamed polystyrene was purely accidental. His invention came about as he was trying to find a flexible electrical insulator around the time of World War II. Polystyrene, which already had been invented, was a good insulator but too brittle. McIntire tried to make a new rubber-like polymer by combining styrene with a volatile liquid called isobutylene  under pressure. The result was a foam polystyrene with bubble and was 30 times lighter than regular polystyrene. The Dow Chemical Company introduced Styrofoam products to the United State in 1954. How Are Foamed Polystyrene or Styrofoam Products Made? Foamed polystyrene starts as small spherical beads that contain an expanding agent called hydrocarbon.The polystyrene beads are heated with steam. As the expanding agent boils, the beads soften and expand up to forty times their original size.The expanded beads are left to cool down before being heated again. However, this time the beads are expanded within a mold.The molds are designed in a variety of  shapes  depending on the desired end product.  Examples are things such as styrofoam  cups, cartons, wig stands and more.The beads completely fill the mold and also fuse together.Styrofoam is about 98% percent air.

Would you agree with the proposition that the physical geography was Article

Would you agree with the proposition that the physical geography was the main factor in the emergence and expansion of the early large political systems of West Africa - Article Example These are the regions shared by these vast kingdoms that inhabited these areas since the ancient times. This paper seeks to establish the authenticity of the idea that physical geography was the main factor for the emergence and expansion of the political systems in this region. The values of land in relation to the economic activities of the people that live in this place are the key factors that would influence the geographical stay. The entire region share a collection of ancient and modern ways of life and the historical divisions of the periods of development from prehistory to the post independent era dictates all the activities that have been going on in the region. In the 16th century, kingdoms started building themselves up on the coast of West Africa. Ghana was to the far west, a kingdom that was ruled entirely by kings and was therefore stable. The economy of these people, which highly contributed to the specific regions they settled, was made up of iron, gold mining and agriculture. These were traded with the Berber communities from the northern part of the Sahara. To the east of Ghana kingdom, the Mande people had the Mali kingdom practicing trade. The Mali people were typically traders and this was influenced by their position along the trade routes. They occupied land between the forests and the desert. This allowed them to control trade in the Sahara region. The trade was in golden items from neighboring regions of the Ghana and therefore creating a leeway for the actual development of the slave trade. The Ghana Empire lived in a gold rich region and the king was so proud that he called himself the richest man he had ever seen. This means that he would not move his kingdom to another place or be driven away by an enemy power because of this pride and happiness of living in a gold region. Large dynasties like the Songhai were more powerful but there was more

PUBLICATION DESIGN Essay Example | Topics and Well Written Essays - 1000 words

PUBLICATION DESIGN - Essay Example Garfield Simon (2010), states that topography is the use of design with type with the aim of communicating a message (p. 45). This is usually achieved through the use of a computer to design publications. The computer allows one to use various styles and fonts that allows the designer to achieve a more professional and appealing look of the magazine being published. In the publication â€Å"How to spend† the design of the magazine has been achieved professional standards of a modern designer. A publication needs to be clear and accessible. It also has to be to connect with its readers. This will allow the reader to scan through the pages to search for something that might intrigue them. The ‘How to Spend it’ magazine has been able to capture most vital designing elements. Contents of the magazine suit the overall objective of the magazine. As the name suggests, the magazine intends to enlighten the reader on how to spend money on most of the important things from clothing to beauty products. In addition, it has managed to show the reader some exciting places that are fun to visit. This is all with the aim of teaching the reader on how to spend his or her money wisely and enjoy life. ... Use of heading such as ‘digging deeper’ creates as sense of spending it to the last possible coin. Therefore, this matches the intention of the magazine which is to ensure the reader develops a taste for things advertised in the magazine. The ‘How to Spend it’ magazine features other characteristics that are important to the customer. Baines & Haslam (2005) believe that the designer of the magazine shifts from the normal format of designing to the loop format of designing which is very important when designing a publication (pg 45). By deviating from the usual ways of spending ones’ money, he highlights unique ways through which one can try spending. For example, he does not concentrate on the usual items that most people consider relevant and at most times end up buying. Most females will spend their income on items like handbags and designer shoes and such items as is evident by most of them. On the other hand, men will spend on watches and expensiv e clothes. However, the design of the magazine seems to avoid what is normal for most people and introduces new ways one can spend his or her money. Rather than concentrating on handbags and designer wear including ornaments, he majors on travelling and engaging in activities that require money such as mountain climbing and skiing. This strategy makes the reader to consider how he or she spends his or her money by trying such unique things as compared to the things he or she has already bought. There is significant use of texts in headings that catch the reader’s attention. The magazine features headings of different sizes and styles. The headings in most parts of the magazine are used appropriately to capture the reader’s

Person Centred Approach to Dementia and Geriatric Care

Person Centred Approach to Dementia and Geriatric Care Ranny Roi P.Gaco Abstract This paper examines the different principles involved in the person centred approach to dementia and other common geriatric health condition’s care. It will also tackle the differences against institution perspective approach and bio-medical perspective with respect to the person-centred approach in managing care. This assessment will also be discussing range of techniques used to meet the fluctuating abilities and needs of individuals that are very common to degenerative geriatric health conditions, as well as its impacts to equality and cultural diversity in meeting these issues in public health. This paper will also examine the government’s initiatives and programs available to meet the demands in caring with these types of elderly conditions. Introduction Caring comes in different ways as well as techniques in how to be able to provide the best way to our loved ones. While there are institutions who provide the best care for our loved ones, it is often being neglected that the very heart of caring is not just merely providing the basic care that the clients need but also with the quality of care that we are giving to them. Validations of the quality of care are often not being examine and should be given an emphasis especially that the abilities of the elderly with dementia are deteriorating, it is hard for them to feedback the way we are treating them or should the approach of care is the appropriate one they are actually needing. Question 1 Individuality We all know that whatever care we are doing, we need to considering the aspect of individuality with respect in caring with people with dementia and other geriatric conditions. In doing so, we can render a care that is suitable to the individual as we all know that every one is unique and so do with respect to caring attitude. Health workers should be conscious and must bear in mind that everyone has the right to be treated with individual needs in relation to person-centred approached that recognises the value, uniqueness of each person, understanding the world from the perspective of the service user, and providing a social environment to every individual under our care. Rights Every person is born with each right that no one can take away and must be respected. In dealing with elderly suffering from dementia, these rights are not being taken away and must be respected and are carried out to its highest standards. The health care provider’s role is to assess the patient’s cognitive function in order to plan what should be given to the patient especially that dementia is a condition that is interlinked with different medical conditions. Every time that someone is getting a care, this aspect of principles is being carried out in outmost consideration. Choice Choice is connected to individual’s right that whoever receives treatment and care should be given a choice in a way that will be helpful in managing his care. It is also the patient’s choice in instances that a further treatment is being withdrawn or further care shall be ignored. This should be explained properly to them and if cognitive functionality is impaired, the patient has the right to nominate a representative that will decide what suits best for the patient. This is commonly being delegated to the next of kin of the patient or whomever the patient assigns. Privacy This principle does apply to everyone and in every industry and so does with respect in managing care to those who are undergoing degenerative diseases. Privacy is being carried out such us the prognosis of the patients and shall not be divulge to anyone except to those who are only part of the team. Even medical research does not automatically be allowed to invade each patient’s medical documents without the consent of the patient. Normally, each institution does have their own ethics committee in dealing with privacy concerns as well as policies in releasing documents that is legally binding between the service provider and the customer. In dealing with procedures that is needed for the patient to undergo, an informed consent must be secured first, provided that the patient will understand the procedure and how beneficial to the client. Independence The goal of the care will not be a success if not with the help of the patients themselves. Optimum wellness can only be achieved if the patient cooperates and does a wide range of independence that will lead to a healing process. Most care facilities are applying this principle not because it will make job easier but it is also part of the treatment process. If there are difficulties along the way physically or intellectually, the healthcare team should find ways to these difficulties. The team should assess whether the patient can do task alone without struggle or it is advisable to seek full support in everyday living. Caregiver role plays an important role in the managing of care and should know how to assess in providing social independence and simple tasks to do. Dignity Every patient who is suffering dementia should be able to receive care with dignity. Anyone can attest that by putting yourself in the shoes of the patient. You should be able to assess if that is the treatment that is right to you. In that sense you, you can feel if you are receiving the treatment that you deserve. In applying to a person-centred approach of care, we must ensure that they are engaging in activities that they really like so that they will value their life even better. Respect This principle of care encompasses all other principles in such a way that every aspect or care should be based mainly on respect to the service user. Everyone has a unique character that should be respected. In dealing with elderly, make sure that their privacy is still being considered. In that way, they can still feel that despite their condition, that basic right of them are not being taken away from them. It is believe that when you want to be respected, you should know how to give respect as well. In applying it to person-centred, we must ensure that each individual has their own unique characteristic that we need to take note of, so that when we are providing care to them, they are able to appreciate our help. We must take note that it is the client’s welfare that we are serving and we should consider their uniqueness in order to provide a harmonious caring relationship. Autonomy This aspect of care should be given emphasis in its individual approach as every client has different ways in adapting to their current condition and to their new environment especially when they are being taken cared of outside their own home. Elderly especially those who are having early stage of dementia are in denial stage to the point that they are very eager in taking back their autonomy in managing their own health as well as their own way of living. This aspect of care must be taken seriously in a way that they don’t feel that their basic rights are not being taken away from them. It should be remembered by everyone involved in the care that patients should still be directly involve in the course of their treatment or rehabilitation. Creating a controlling environment against the patient will only delay the treatment course. In such cases that patients no longer capable of taking care of their own health, the nominated representative must be available that should not c ompromise the loved one quality of care. Question 2 Institution perspective This type of non-person-centred approach of care does not focus on the individual aspect of care but rather on its physical, social, and spiritual of the individual. The concept of care is focused on the general aspect of group of clients in the institution. It may be compared to an aspect of care wherein the care is based on the needs of the patients in general. The institution delivers the service to the client in a broader aspect. Examples of this are the set of diet to be served to a certain conditions are the same set of food. While some patient doesn’t want to eat a certain set that is generally being served to them, the institution do not adjust in the individual request of the patient except on the list of menus they can choose from. Though this should be applied mostly in every institution, in caring with dementia, this concept of care is not popular as the focused to their care should be more person-centred due to the needs of more personal and intimate care to be ab le to give an effective mode of treatment of care. So for the example regarding diet for a certain group of dementia patients in a facility, most likely that they will be demanding a different set from the one that is commonly being serve to them, it is equally important to note to the facility management to give in to some little request of the patients like extra egg or cup of tea instead of milk. Caring dementia clients needs to be more personal because of the uniqueness of the manifestations to every individual. Bio-Medical Perspective This perspective of care focuses on the medical aspect of treating the condition of dementia patients. It is equally important in the aspect of care because the medical team specifically in the field of research are in continuous pursuit of looking for treatment of the conditions associated with dementia patients. It is therefore important to the team to focus on the diagnosis and the course of care and treatment and constant documentation of the patients’ condition regardless of its connection of care to other care approach as the care of this is more on the scientific aspect of care and does not rely on the interdependence with other members of the care team. Question 3 Reality-orientation Approach This type of technique has been long use by different health care personnel not only in the care of people with dementia but as well as to other condition that affects the cognitive and reality function of the person. It involves with visual aides and basic knowledge orientation like asking about current events and today’s date. This approach is an interaction between the staff and the client. We know that patients with dementia are having trouble remembering recent events, that is why doing this approach is much needed and must be done more often. The staff can also ask the client some basic current events that the client should be able to remember if the memory is still fresh like the current Prime Minister of New Zealand. Asking the current date is equally important to prevent the client from memory deterioration. Most facilities should be able to post visible visual aids that are easy for the elderly to read like a big calendar to common areas where they can see it more of ten. The team can also innovate in doing it so in a way that it appears to be more fun and enjoyable to the clients. It can be done in a form of games where group of patients are gathered together and a facilitator ask them series of questions that involves reality orientation. In this way, they will feel it as a form of game without creating pressure to anyone being asked. It can be done in schedule as a way of socialising with others as well. Personal interaction can be done as much as possible. That is why all the health care workers should be able to learn these skills and be able to integrate it to their everyday interactions with the patients. Validation Approach Emotional aspect of the patients should always be considered in caring them. By doing a validation approach, they will allow the clients to voice out their concerns in contrast to what is actually you are observing. Care providers can do it by observing the patients emotional state and by asking them what they are currently feeling. By doing this, the patient will feel that their current emotional state are being considered and will uphold their integrity and purpose to live. Though this technique often seems to be complicated to care givers, but this approach seems to be the most important to the clients by just merely listening to them you will be able to ease what they are feeling. Assistive Technologies Nowadays healthcare institutions are dependent on the use of assistive technologies in carrying out their daily tasks in taking care of the patients. These technologies are very much helpful in managing the care of the patients like use of wheelchair, hoist, walker and others. Wheelchair is one of the most common equipment being used by elderly who are having difficulty in walking. It is important to note that as the age progresses they are becoming dependent to these equipment. Improper use of it will also lead to an accident that will add to the health problems of the elderly. Proper training to all including the staff is essential and as well as those caregiver who are under the direct care of the client. The patients should also be evaluated as often as possible if ever there is a need of other equipments to aid the care or there is a progress in order to provide more independence as much as possible. Reminiscence Techniques This technique is very common to those who are suffering Alzheimer’s disease. This is very effective if the one who are giving the care is a relative or someone who have been around with the client for a long time because the goal of reminiscing old good events are those that being shared by the client and the carer. In this way, the patient may relive an old fond memory that may enhance the ability to regain lost memory. By doing so, the client’s self-esteem is being established again that will give them a sense of life integrity. Holistic Approach This approach is very effective and should always be integrated in every care because it will encompasses all aspect of care by looking at the patient’s condition not only by their physiological needs but also their emotional, social, spiritual and psychological needs. By meeting each aspect of the individual’s needs, the client’s wellbeing is being uplifted and the caring process is broader that they can feel that their needs are being attended. Question 4 Public Health and Health Promotion In public health, there has been an effort to create a harmonious environment when it comes to equality, and cultural diversity as far as provision of the person-centred approach to individual is concerned. It is the goal of the private sector in partnership with the government to create a program that will be beneficial to elderly with dementia and across diversified cultural differences. They have even made it as a priority for dementia in all of its community involvement and awareness of the condition. In the health promotion aspect, the government had listed down six activities for those who have dementia. It includes minimising discrimination, where it should not be in any care, by promoting it, people suffering from this condition will be able to integrate in the community and have a graceful aging. Secondly, they focused on enhancing person-centred approach that every client with dementia should be able to receive this type of approach, as this would be more effective to elder clients. Thirdly, they promote activities that reduces stoke so the facilities must involve all the clients in a more active lifestyle and activities despite the challenges that the patients are having. Fourth is the reduction of incidence of fall as this is very common to elderly. Safety measures have been promoted and being practice to lessen the incidence among the clients. Their mental health is also important that is why is should be given a priority by assessing their mental wellbeing, and lastly, they encourage health and activity in older life in order to prevent these common conditions affecting elderly people. By engaging them to more active task while aging, they lessen the tendency of developing common geriatric conditions (National Service Framework, Department of Health, 2001). Question 5 The goal of these health sector standards and codes of practice, and other standards in applying to a person-centred approach for individuals with dementia and other common geriatric health conditions is to be a guideline in practicing the care to this group of client. Since most of them they are unable to promote their rights as a consumer, these codes will be a guidelines for us and will be a moral etiquette checker if the provider are doing what is supposed to be done. Conclusion Since people with dementia may tend to be uneasy and disorganise due to the complexity of their condition, person-centred approach in managing their care should be inculcated in the health care team. Though it may be independent from institution perspective of care as well as to bio-medical perspective, the core of the care should be running in a person-centred approach since all we care after all is what the clients will feel when we are at their side and we are talking to them. While their abilities to communicate and recognise simple task is fluctuating, we should always be ready to guide them and relive what is missing in them so that they can continue living a life worth living. Recommendation Due to the fluctuating health condition of people with dementia and other common geriatric health conditions, the following recommendation are made concerning continuous staff training, public engagement and stakeholders support. Continuous staff training Staff and caregivers alike should be able to receive the latest information in giving care that would be focused on the person-centred approach, because it is commonly being neglected due to the outlying medical concerns of the client, this important aspect of care is often being taken for granted. The facilities should conduct at least once a year or as soon as there are latest innovation towards caring has been released. Public Engagement Though this is more common in an aging population like New Zealand, it is often neglected by the citizens due to various commitments they are dealing from a day to day. Engaging the family more often will be beneficial not only to the care facilities but also to the client who lacks attention from their own family. Stakeholders support It will not be successful without the support of everyone who are involve in the care. There should be a harmony in carrying out the goal of having a more patient focused care. Nonetheless, it is everyone’s responsibility as a providers to be the best that they can be for the benefit of the clients with dementia to achieve optimum health. Bibliography Electronic source http://www.health.govt.nz (National Service Framework, Department of Health, 2001).

Ferguson Foundry Limited

————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited ————————————————- Case: Ferguson Foundry Limited (FFL) EXECUTIVE SUMMARY Date: March 10 2013 To: Mark Ferguson, President From: Carl Holitzner Re: FFL’s Lower-Than-Budgeted Profit for the Fiscal Year Ended May 31 2010 The major issue is determining why Ferguson Foundry Limited’s (FFL) actual profit was $367,600 lower than budgeted, despite selling 2,000 more wood stoves (12,000 instead of 10,000 units). This will be explained using Variance Analysis to demonstrate the underlying reasons why the company failed to meet its president’s expectations.FFL profit for 2010 was below budget due to many factors both production and marketing related. From a production perspective, there were 3 major areas of concern all of which were unfavorable with respect to Variance Analysis (As shown in Exhibit 3): 1. Direct Labor 2. Variable Overhead 3. Fixed Cost The $139,2 00 unfavorable Direct Labor Variance can be attributed to many reasons however it is most likely linked to the management team. Due to the early retirement of the sales manager, the production manager being hospitalized and the accountant quitting, it can be understood that inefficiencies were bound to arise.Without proper management, labor reduced overall productivity of the company, as these workers took 121,200 hours to produce 12,00 stoves rather than the standard 120,000 hours that it should have taken. This reduced Net Income by $18,000 (Labor Yield Variance calculation). Secondly, the problem arising from Direct Labor also transcends to the Variable Overhead, as it is used as its cost driver. As a result, the $69,600 unfavorable Variable Overhead Variance can also be attributed to the more hours undertaken to produce the 12,000 stoves.With the lack of an inefficient management team, overhead could have accumulated through inefficient use and/or the budget could have not even accurately portrayed current rates for overhead items. The third problem with regards to the production perspective concerns the increase in fixed costs. In particular, the fixed manufacturing cost increased by $30,000 over budgeted costs, which in turn resulted in a reduction of net income by the same amount. This could have resulted due to several reasons such as additional machinery being required to handle the increased sales volume.However at this point it is unclear given the information provided and so further investigation must be conducted in an effort to better budget for future fixed costs. From a marketing perspective, there were also 3 major areas of concern all of which were unfavorable with respect to Variance Analysis: 1. Price 2. Fixed Cost 3. Sales Mix In analyzing the price changes, although it was beneficial to increase the sell price of the Basic Wood Stove ($300 to $325), this income benefit was significantly outweighed by the reduction in sell price of the Del uxe Wood Stove ($800 to $700).In the end, the price changes of both products resulted in a $300,000 reduction in profit (Sales Price Variance). Another reason for FFL’s lower than budgeted profit, although obvious and minor, had to do with the increase in selling and administration cost. As can be seen in Exhibit 3 by the Fixed Selling & Administration Budget Variance, an increase in the fixed costs reduced net profit by $7,000. The third problem area, concerning the marketing perspective, involved the difference in sales mix from actual to budget.FFL actually sold more Basic Wood Stoves and fewer Deluxe Wood Stoves than budgeted. Unfortunately, the Deluxe Wood Stove possessed a higher standard contribution margin per unit than the Basic ($210 to $80). Therefore the difference in the mix of sales caused FFL’s net profit to be reduced by $234,000 (Sales Mix Variance). Ultimately, more market research must be conducted to better understand consumer wants and needs and th us be able to efficiently budget company products accordingly to reach profitability goals. APPENDIX EXHIBIT 1| | BASIC (Actual)| BASIC (Std. | DELUXE (Actual)| DELUXE (Std. )| Selling Price| $325| $300| $700| $800| Variable Costs:| Direct Materials| $67. 50| $70. 00| $171. 00| $190. 00| Direct Labor| $104. 00| $90. 00| $248. 00| $240. 00| Overhead| $52. 00| $45. 00| $124. 00| $120. 00| Sell & Admin| $15. 00| $15. 00| $40. 00| $40. 00| Total Variable Costs| $238. 50| $220. 00| $583. 00| $590. 00| Contribution Margin| $86. 50| $80. 00| $117. 00| $210. 00| CONTRIBUTION MARGINS TABLE| Illustration of some calculations involved: *Using the Actual Results Table Provided in Exhibit AActual Unit Selling (Basic) = Sales Revenue ? Sales Volume (units) = $2,340,000 / 7,200 units = $325 Unit Direct Materials (Basic) = Direct Materials Cost ? Sales Volume (units) = $486,000 / 7,200 units = $67. 50 *Using the Unit Cost Standards Table Provided in Exhibit B Std. Unit Direct Labor (Basic) = DL Std . Qty. Per Unit x DL Std. Rate Per Hr. = 6 hrs. x $15. 00 per hr. = $90 APPENDIX EXHIBIT 2| For the Year Ended May 31 2010| | ACTUAL| FLEX-BUDGET VARIANCE| FLEX BUDGET| SALES-VOLUME VARIANCE| STATIC BUDGET| TOTAL VARIANCE| Quantity (units)| 12,000| | 12,000| | 10,000| |Sales Revenue| $5,700,000| ($300,000)| $6,000,000| $250,000| $5,750,000| ($50,000)| Variable Costs| $4,515,600| ($99,600)| $4,416,000| ($181,000)| $4,235,000| ($280,600)| CM| $1,184,400| ($399,600)| $1,584,000| $69,000| $1,515,000| ($330,600)| Fixed Costs| $919,500| ($37,000)| $882,500| | $882,500| ($37,000)| Net Income| $264,900| ($436,600)| $701,500| $69,000| $632,500| ($367,600)| FLEXIBLE BUDGET REPORT| GIVEN CALCULATED FILL IN THE BLANK VARIANCES: ($) = UNFAVORABLE & $ = FAVORABLE Illustration of some calculations involved for Flex Budget: Flex Sales Revenue = Std.Sell Price Per Unit x Actual Sales volume (units) Basic Wood Stove = $300 x 7,200 units = $2,160,000 Deluxe Wood Stove = $800 x 4,800 units = $3,840,000 Total Flex Sales Revenue = $6,000,000 Flex Variable Costs = Std. Variable Price Per Unit x Actual Sales Volume (units) Basic Wood Stove = $220 x 7,200 = $1,548,000 Deluxe Wood Stove = $590 x 4,800 = $2,832,000 Total Flex Variable Costs = $4,416,000 Flex Fixed Costs = Static Fixed Costs APPENDIX EXHIBIT 3| | FLEX BUDGET VARIANCE| SALES VOLUME VARIANCE| SALES VARIANCES| | | | Sales Price| | $300,000 U| -| Sales Mix| | -| $234,000 U|Sales Quantity| | -| $303,000 F| Sales Volume | | -| $69,000 F| TOTAL SALES VARIANCE| | $300,000 U| $69,000 F| | | | | VARIABLE COST VARIANCES| | | | Direct Materials| | $109,000 F| -| Direct Labor| | $139,200 U| -| Overhead| | $69,600 U| -| Selling & Admin| | $0| -| TOTAL VARIABLE COST VARIANCE| | $399,600 U| -| | | | | TOTAL CM VARIANCE| | $399,600 U| -| | | | | FIXED COST VARIANCES| | | | Mfg. Budget| | $30,000 U| -| Sell & Admin Budget| | $7,000 U| -| TOTAL FIXED COST VARIANCE| | $37,000 U| -| | | | | TOTAL VARIANCE| | $436,600 U| $69,000 F| | | | | VA RIANCES TABLE| U = UnfavorableF = Favorable APPENDIX Illustration of some calculations involved in creating Exhibit 3: SALES VARIANCE Section Sales Price Variance = Actual Units sold x (Actual Sell Price – Budgeted) Basic Wood Stove = 7,200 x ($325-$300) = $180,000 F Deluxe Wood Stove = 4,800 x ($700-$800) = $480,000 U Total Sales Price Variance = $300,000 U Sales Mix Variance = (Actual Sales Mix % – Budgeted) x Actual total units sold x Budgeted CM per unit Basic Wood Stove = [(7,200/12,000)-(4,500/10,000)] x 12,000 x $80 = $144,000 F Deluxe Wood Stove = [(4,800/12,000)-(5,500/10,000)] x 12,000 x $210 = $378,000 UTotal Sales Mix Variance = $234,000 U Sales Quantity Variance = (Actual total units sold – Budgeted) x Budgeted Sales Mix % x Budgeted CM per unit Basic Wood Stove = (12,000-10,000) x (4,500/10,000) x $80 = $72,000 F Deluxe Wood Stove = (12,000=10,000) x (5,500/10,000) x $210 = $231,000 F Total Sales Quantity Variance = $303,000 F Sales Volume Variance = (Actual Sales Volume – Budgeted) x Budgeted Cm per unit Basic Wood Stove = (7,200-4,500) x $80 = $216,000 F Deluxe Wood Stove = (4,800-5,500) x $210 = $147,000 U Total Sales Volume Variance = $69,000 F Ferguson Foundry Limited CASE ANALYSIS: FERGUSON FOUNDRY LIMITED (FFL) EXECUTIVE SUMMARY Introduction After reviewing the financial statements for the fiscal year ended May 31, 2010, Mark Ferguson, President of Ferguson Foundry Limited’s (FFL), was disappointed with the results. Operating Income was $367,600 below expectation, despite having sold 2,000 wood stove units greater than budgeted. To determine which areas FFL’s actual performance was better or worse than expected, a variance analysis will be conducted.However, it is important to note that variance analysis alone can only emphasize areas that need improvement, and not determine the reason for these discrepancies. A further investigation is warranted once determining the issues outlined through variance analysis. Analysis – Qualitative and Quantitative There are many areas within FFL’s production which have been proven to be unfavourable, and where immediate improvement is necessary. Of particular concern is the variable overhead, where an unfavorable variance of $180,600 was discovered (Appendix F).Within this variance, the variable overhead costs, both manufacturing and non-manufacturing of the Deluxe model are what seem to be causing inefficiencies. The Deluxe model accounts for $157,200 of the $180,600U mentioned above. Other Key Areas of Concern Outlined Through Variance Analysis: * Appendix I: Although the selling price of the basic model increased by $25, a $100 reduction in the selling price of the Deluxe model counterbalanced this increase, and negatively affected income. Appendix E: The difference between the budgeted and actual sales mix had an adverse effect on revenues. The Deluxe model had a greater CM/unit of 210, and was budgeted at 55% of the sales mix, however, it only ended up accounting for 40% of the actual sales mix. * Appendix H: The market share of FFL resulted in being less than expected (10% to 9%), in a market which was larger than expected/budgeted (133,333 to 100,000 uni ts). Recommendation and Implementation We recommend a proper rectification of the issues with regards to FFL’s unfavourable variances.Firstly, is it of utmost importance to have all the necessary components of management (i. e. supervisors, directors, and managers) on the job and ready to manage. Once FFL has the personnel to solve these significant issues, the following must be corrected, in order: Direct labor inefficiencies and high overhead costs, most importantly. Then, they can â€Å"fine tune† and solve higher than usual selling and administrative expenses and high fixed overhead costs. Further instructions with regards to solving these issues are outlined in Appendix K.However, if FFL is not capable of reorganising the company by itself, external help is necessary to implement specific changes that will improve FFL’s bottom line. REFERENCES Bhimani, Alnoor et al. Management and Cost Accounting. Pearson Education Limited, 2012. Print. APPENDIX A DIRECT MA TERIAL VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX B DIRECT MATERIAL VARIANCES CONTINUED *540,000 + 912,000 = 1,452,000 *315,000 + 1,045,000 = 1,360,000 Note: F = Favorable and U = Unfavorable APPENDIX C DIRECT LABOR VARIANCESNote: F = Favorable and U = Unfavorable APPENDIX D DIRECT LABOR VARIANCES CONTINUED Note: F = Favorable and U = Unfavorable APPENDIX E SALES VARIANCES 7200/12000 = 0. 6 4500/10000 = 0. 45 Note: F = Favorable and U = Unfavorable APPENDIX F VARIABLE OVERHEAD VARIANCE *Variable Selling & Administrative Expenses are labeled as Non-Manufacturing in this table. Total Variable Overhead for Basic and Deluxe = 27,000U + 18,000F = 9,000U Note: F = Favorable and U = Unfavorable APPENDIX G FIXED OVERHEAD VARIANCE *750,000 ? 115,000 = 6. 217 Note: F = Favorable and U = Unfavorable APPENDIX H MARKET VARIANCES Note: F = Favorable and U = Unfavorable APPENDIX I VARIANCE OVERVIEW Note: F = Favorable and U = Unfavorable Note: F = Favorable and U = Unfavorable APPE NDIX J ANALYSIS OF THE UNFAVORABLE VARIANCES Note: F = Favorable and U = Unfavorable Note: $421,300 represents the sum of all unfavorable variances that have brought down the company’s annual earnings. Note: F = Favorable and U = Unfavorable APPENDIX K RECOMMENDATIONS: REDUCING THE TOTAL UNFAVOURABLE VARIANCE