Monday, April 13, 2020
Wednesday, March 11, 2020
Kilns In Japan essays
Kilns In Japan essays There are many different types of kilns in the world. To specify a few, there are electric kilns, kilns that use oil, gas, coal or propane as fuel, and there are wood burning kilns. The technique used to fire the potter greatly influences the results of that firing. For example, if a potter wanted natural ash glazes, then the preferable type of kiln would be a wood-burning one, because the ash would attach to a piece, melt onto it, and create a glaze that is impossible to attain any other way. In most situations, the type of kiln used is just as important as the materials that go into it. The Japanese believe that only 85% of the firing process is controlled by them, the other 15% is up to the Kama No Kami; the kiln god. The kiln god manipulates such things as the weather, the environment of the kiln, and the condition of the wood being fired. If the firing goes wrong, then it is because the kiln god was not pleased with the potters. Usually, before a firing, the potters sacrifice something to the kiln god in return for fortunate outcome. In Japan, there are many different kinds of traditional kilns being used; however, there are two kilns that are most prized. The Anagama kiln and the Naborigama kiln are the two most valued kilns. Their functionality is incredible, and they have been around for a very long time. Before the Anagama or Naborigama kiln, the Japanese method of firing pieces of pottery was very simple. They used open pits, outdoor bonfires, and anyplace that could sustain a substantial amount of heat. These pieces of pottery were known as low-fired earthenware, because the temperature of their firing usually never exceeded around 700 degrees. The Jomon and Yayoi styles of pottery are linked to these methods of firing. The Anagama kiln is the oldest style of kiln in Japan, and was the first wood burning kiln to be used. It was originally from Korea, and was introduced ...
Sunday, February 23, 2020
Government business relations Essay Example | Topics and Well Written Essays - 1500 words
Government business relations - Essay Example Journalism traditionally sees itself as having a central role in ensuring accountability in the democracy by revealing the details of debate in the political process. The term fourth estate is used to contrast the press to the legislative, executive and judicial arms of the government (Dr. Stockwell Stephen ). But let us go back in time when the fourth estate was considered an important pillar of society. James Harrison in the first issue of his Geelong Advertiser proclaimed the press to be a "mighty engine for the promulgation of Truth". Engines of Influence shows the links in the newspaper network working to receive and share news, distribute papers and manufacture opinion. "A rich fund for the investigations of future historians", was how the Trustees saw the newspaper collection of the public Library of Victoria in 1883. This has been proved true with the frequency with which newspapers are cited in Australian histories. In fact, Alan Atkinson's history of Australia postulates and explores a relationship between the ubiquity of print and manuscript, the power of writing and development of democracy. (Mighty Engine 24th Jan 2004) The fourth estate in the earlier days carried a certain stature and was vary of transgressing the privacy of individuals. It followed government policies and decisions and debated them vociferously thereby, influencing policy decisions. Its bipartisan discussions and views were taken seriously and could definitely be counted as a force in the public domain. Commercial compulsions did not hold sway and nor did political affiliations. Journalist commanded a certain stature in society which unfortunately today is being diluted. Till the seventies and eighties the fourth estate could be considered to be the government watchdog, but with the challenges of the present day times and the government regulations coming into place, it seems to have lost some of its sheen. Globalisation, technology and media ownership have played an important role in the effectiveness of the fourth estate. Let us take a closer look at how each one of them has an impact on the fourth estate. Globalisation In this age of globalisation, the relationship of the media and the government cannot be ignored. Globalisation has provided the media with a bigger and more diverse audience. The whole world is suddenly open to it. With the advent of the internet and satellite transmission, the viewer ship for the media has largely increased. Ironically though, the media instead of being free has been bound in shackles with the acceleration of globalisation. The acceleration of globalisation has led to the fourth estate being stripped of its potential and thus making it a miniscule counter power. This new geo-economic framework has made all the activities in the mass culture, communication and information merge where it difficult to distinguish between their individual elements. (Ramonet Ignacio, October 2003) Earlier the three were clearly divided and the news was considered a priority with entertainment having a separate identity of its own. But today commercial compulsions and technology make it necessary to merge all the three thereby
Friday, February 7, 2020
Value Chain Framework Essay Example | Topics and Well Written Essays - 1250 words
Value Chain Framework - Essay Example The main changes are that at this value chain sophistication level, the company’s reliance on ERP for provision of Value chain support has been reduced and has initiated the utilisation of more BOB solutions for provision of more-advanced functionality. House-sourced technology tends to have been slightly increased within the stage as well. Here, companies develop specific applications for supplementing the core ERP functionality. Within this level, the amount of outsourced technology reduces the typically reduced functionality of some SCM SaaS solutions is deemed to be too functionally light, and on-premises BOBs are preferred. (Dua et al., 2011) Despite investing for growth, companies are aware that the disruption potential at any time does not vanish. Many work towards improving their Value chains’ resiliency for this risk mitigation. The past year brought about disruptions of global-scale Value chain which impacted multiple industries, right from chemicals to semiconductors as well as electronics to automotive. Increase in demand uncertainty as well as much more complex global Value networks reliant on high-risk geographic zones placed added pressures on Value chains’ ability to deliver results that are predictable. The disruptions have even called into question if Value chains have become too lean, requiring an essential approach change. (Shoanen and Joseph, 2004) In stormy times, as well as during the face of increasing risk and complexity, leading companies need more bearable, resilient Value chains which, support profitability and as well drive industry leadership. This necessitates that managers re-evaluate their Value network designs layout to ensure that they are made more resilient to future disasters. It may as well include designing products which, allow more flexibility in manufacturing and value, increasing long-term substitute sources of raw materials and logistics
Wednesday, January 29, 2020
The Invisible Poor Essay Example for Free
The Invisible Poor Essay There have been many writers, columnists, politicians, sociologists and economists who have written about the concept of poverty in the United States. Though their views often differ as to the causes, and solutions, the underlying commonality between all of those who have written about this issue remains that the current state of the American public is poorer than it has been in decades. The comparison of the following writers enables a reader to gain perspective on issues such as this. The ways in which different writers address, define, and respond to issues such as poverty, can allow for a reader to find their own understanding of the issue – as well as its possible cure.  The following paper will seek to examine the lives of the invisible poor, the sociology behind such a society and at the end of the paper give a suggestion as to how poverty can be cured.            Margaret Andersen, Eugene Lewit, and James Fallows address the issue in differing ways – however with much the same message. There is a problem with poverty in the United States. The concepts of the â€Å"working poor†the â€Å"disenfranchised†as well as the general â€Å"impoverished†peoples of the United States are growing.            According to Andersen, the main problem is rooted in the residual effects of the pre-Civil Rights era. The accumulation of wealth over time, through inheritance and long term investment is lost on the groups which have been discriminated against since the dawn of the Untied States. Andersen states that â€Å"racial exclusion in lending, housing segregation, and historical patterns of discrimination have created significant differences in the contemporary class standing of blacks and whites†. (Andersen 184) This racial disparity was not limited to black and poor whites; it also included Hispanics and Asian-Americans. (Anderson 185) In the inequality involved in poor women in the workforce there is a sociological view of how this inequality is categorized: Kinglsey Davis and Wilbert Moore gave sociology the theory of functionalism. This theory states that every society separates its products, its money, and its services on the grounds of job difficulty and relevance to a society, or on the function that a specific job provides more for a society. Due to a job and what gender performs that job function being more important to society or more functional, then society is willing to play the stratification game. Since these functional jobs and the difference between the assumed capabilities of men or women performing them there is also stratification in monetary reward.  Society has a top echelon of jobs which they consider able to be filled only by a man or only by a women: The lower rung of this system includes mostly the feminine persuasion. Functionalism fully believes in the rat race of society and exemplifies it through the power elite system and through gender inequality. Functionalism states that there are critical jobs, ones so important to society (like saving a life) that the measurement of that person’s importance has to be reflected monetarily. Functionalist expresses inequality through the bases of the nature of the occupational system. As Davis and Moore state, â€Å"Social inequality is thus an unconsciously evolved device by which societies insure that the most important positions are conscientiously filled by the more qualified persons†(Baldridge, 158).            With this reality it becomes increasingly clear that women are being discriminated against in the workforce, but more so if they are mothers. Just because families, or single mothers are moving from welfare to work does not mean that they are above the poverty line. Although earnings are seemingly increasing mothers who try to live on minimum wage cannot support a family of even one child. In the late 1990s, the study shows, families headed by working single mothers experienced rising earnings due to the strong economy, work supports like the Earned Income Tax Credit and child care, and a reformed welfare system. Yet these increased earnings were fully offset by a decline in the benefits that government safety net programs provide, leaving these families no better off as a group and pushing those who remained poor deeper into poverty (CBPP 2001). The rise in crime, increased rates of teenage pregnancy, drug use and the increased numbers of children and adults on government assistance are all attributed to the decline of the American family – according to Popenoe. However, his assertions lacked any empirical support. This issue was taken up by Sharon Houseknecht and Jaya Sastry in 1996. The study conducted by the research team looked at the state of the family unit, and sought to find whether the â€Å"decline†that Popenoe described was evident or not (Houseknecht 1996). The model that the research team used was based on Popenoe’s assertions that those family unites that are furthest away from the â€Å"traditional†view of family are â€Å"more in decline†. The group took samples from four countries, Sweden, the United Stated, former West Germany, and Italy. Looking at non-marital birthrates, divorce rates, crime rates and child-wellbeing, the group found that, according to Popenoe’s model, Sweden had the greatest decline in the family unit – followed by the United States in second. The problem that Andersen addresses is further exacerbated by the decline in â€Å"real wages over the period from the 1970s to the late 1990s†. (Anderson 185) The fall in the value of the American dollar, coupled with the increased inflation meant that a worker making the median wage in 1989 made $13.22 an hour; however by 1997 that same level wage was only worth $12.63. (Anderson 185) The lower 80% of wage earners suffered more with a loss of 6.7% of their total wage power.            Eugene Lewit addresses the issue of poverty by writing about the number of children living in poverty. Lewit begins his appeal against the growing problem by noting that in 1991 there were 13.7 million children living in poverty in the Untied States – a number that included an increase of nearly one million from the previous year. (Lewit 176) Lewit also noted that the total number of Americans living in poverty in 1991 was over 35 million people – more than 10% of the total population.            The next issue that Lewit addresses is the number of problems faced by the impoverished children in comparison to their affluent counterparts. According to Lewit, â€Å"poor children face increased risk of death, infectious and chronic illness, and injury from accidents and violence†. (Lewit 176) These children also tend to live in conditions which are filled with violence, deteriorating housing, and disrupted living conditions – which increase the likelihood of depression, low self-confidence, and conflict with peers and authority figures. (Lewit 176)            Lewit also bring attention to the problems in the definition of poverty. The federal thresholds which define poverty according to income, family size and location, suffer from, according to Lewit, â€Å"inadequate adjustments for changing consumption patterns, inflation, and differing family sizes and structures†. (Lewit 177) Lewit also states that the poverty guidelines fail to â€Å"account for the substantial geographic variation in the cost of living†. (Lewit 177)            Like Andersen, Lewit addresses the â€Å"poverty gap†. According to Lewit, the amount by which the total poverty gap resided upon in 1991 was $37.2 billion. This meant that the lowest portions of the population of the United States were making nearly forty billion dollars less than the federal poverty level. This gap has long reaching repercussions, as these members of society also, as Lewit stated before, are more likely to become ill, injured or involved in violence – which amounts to a further burden on the overall economy and social standing of any given area.            Fallows describes the technology boom of the early 1990s as â€Å"the same disproportionate, commanding-heights effect on todays culture as Wall Streets takeover-and-junk-bond complex had 15 years ago, and as the biotech-financial complex presumably will 15 years from now†– and it grants large fortunes to small groups of people, many of whom began in lower or middle class families. The boom took people who were living as, or at least identifying with the impoverished members of American society and catapulted them into the ultra-elite – amassing fortunes which often topped 100 million dollars.            Between these three writers, there is a common thread of though – the poor are getting poorer. This fact is made worse by the disconnection of the wealthy and the poor. This disconnection is caused by the growing gap between the haves, and the have-nots. This gap increases the burden on the poor, mentally, as well as increases the difficulty in finding ways to remedy the causes of the vast amounts of poverty in the Untied States.            Fallows ended his article with the realization that problems, like poverty, â€Å"are one thing when considered abstractly – â€Å"poverty, inequality, racism, problems stated as if they were debate topics. They can be altogether different when connected with human beings real or fictional†. This is true in the fact that all too often the only time poverty is truly addressed in a forum which can eliminate it is during election campaigns – and then only until that election is won. Experiment            In order to better provide housing, jobs, healthcare, etc. to the invisible poor the following experiment should be considered. Take two groups of poor families; one as control, the other as a variable. The control family will continue working the system for government aid, or living according to how they have always been living. The second family, the variable family, will be given three items: a new housing unit (in a different part of the city or in the suburb), $2,500 for beginning expenses and getting out of debt expenses (with a one time meeting with a financial advisor), and a job interview for a qualifying job for each capable working member of the family.            The experiment will take place over a two year period, with updates on the family the first month, the third month, the sixth month, one year, one year and six months, and two years. The elements of the experiment which will arise are amount of debt, if any family member has gone to college, where family members are in their schooling (i.e. grades, extra curricular activities, etc), how the jobs are going, if they’ve advanced, if they’ve maintained their job or gotten hired at a different place for a higher payer job, and finally their finances will be looked at.            The differences between these two families will be the backdrop to how, with a little bit of help, a family can overcome poverty. The control group will give a recognition to how a family will continue to struggle without any help, or with the same maintenance from the government which they are already receiving. The contrast of these two families, will hopefully, allow for a way in which other government programs can better assist getting rid of the invisible poor, and to strike a balance of wealth and financial freedom for families.            This experiment will seek to prove that the invisible poor is a great problem that needs to have an immediate solution. The poor across the world is only increasing and it is with this experiment that a way in which to curtail poverty and give families and individuals hope to an economically fruitful future is found. WORKS CITED Andersen, Margaret. â€Å"Restructuring for Whom? Race, Class, Gender, and the Ideology of        Invisibility†. Sociological Forum. Vol. 16, No. 2. June 2001. p. 181-201. Baldridge, J. Victor. â€Å"Sociology: A Critical Approach to Power, Conflict, and Change.†          John   Wiley Sons, Inc. 1975. Center on Budget and Policy Priorities (CBPP). â€Å"Poverty Rate Among Working Single Mother            Families Remained Stagnant in Late 1990’s Despite Strong Economy†. (Online).            Available: http://www.cbpp.org/8-16-01wel-pr.htm. Fallows, James. â€Å"The Invisible Poor†. The New York Times          Magazine. March 20, 2000. Date of           Access: March 3, 2008.        URL:  http://www.courses.psu.edu/hd_fs/hd_fs597_rxj9/invisible_po           or.htm Houseknecht, Sharon; Sastry, Jaya. â€Å"Family â€Å"Decline†and Child Well-Being: A Comparative  Assessment. Journal of Marriage and the Family. 58 (3) (1996). Pp.726â€â€739. Lewit, Eugene M. â€Å"Children in Poverty†. The Future of Children.            Vol. 3, No. 1. Spring 1993.  p. 176-182.
Tuesday, January 21, 2020
Lena Horne Essay -- Essays Papers
Lena Horne Lena Horne was born on June 30, 1917 in Brooklyn, New York. Her parents were Teddy and Edna Scottron Horne. After her father left her at the age of two in order to pursue his gambling career; her mother leaving soon after that to pursue her acting career; she went to live with her grandparents. Through her grandparents influence she became involved with organizations like the NAACP, at an early age. In 1924 she went back to live with her mother, traveling and being schooled all over the state until she was fourteen. At the age of fourteen she decided to drop out of school and go to work. Because she was talented and light skinned it was not hard for her to find a job. She became a chorus girl in Harlem’s Cotton Club where blacks entertained a strictly all white crowd. At that time she was making about $25 a week. It was here that Lena got to meet and observe now famous artists such as Duke Ellington, Cab Calloway, Count Basie, Ethal Waters, and Billie Holiday. At the age of nineteen she met and married Louis Jones. Together they had two children Gail and Teddy (who later died in 1970 from kidney failure). While trying to get used to raising a family and having a career, she received a call from an agent, who had seen her at the Cotton Club, about a part in a movie. Her controlling husband allowed her to be in â€Å"The Duke is Tops†and also the musical revue â€Å"Blackbirds of 1939." When she finally got up the courage to leave Louis, he deiced to take her son away from her. She lost custody of Teddy when the divorce was final and has always regretted not fighting harder for her son. After her divorce she began singing with Noble Sissie’s Society Orchestra. Through out their tour she had to endure harsh racism having to sleep in tenement boarding houses, the bus and even once in circus grounds. Soon after that, she toured with Charlie Barnet’s Outfit and became the first African American to tour with an all white band. She was their feature singer and considers this to be the beginning of her success. Lena decided to head out to Hollywood and see what she could do out there. She began singing in the Trocadero Club where she met one of the most influential people in her life: Billy Strayhom. Billy Strayhom was the chief music-writer for Duke Ellington. Lena has always felt that she and he were soul mates, d... ...becoming the first Africa American to tour with an all white band and also the first African American women to sign a long-term contract with a major film studio. She was also an accomplished jazz singer. Recording songs such as: â€Å"The Lady and Her Music†and â€Å"The Best Things in Life Are Free.†Lena was a strong advocate of equal rights. he was a member of the NAACP, the National Council of Negro women and the Urban League. I think that she is a great pioneer of equal rights because she did it on her own terms and was not as forceful as some of the other advocates. She achieved equal rights and respect because of her grace, elegance and talent. Bibliography Magazines: Lena Town & Country, September ‘95, Vol. 149 issue 5184, page 128. Author: Jonathan Schwartz The Lady Lived The Blues Biography, February ‘98, Vol. 2 issue 2, page 62 Author: Beverly Lauderdale Lena Horne, Timeless as Ever Billboard, June ‘98, Vol. 110 issue 25, page 36 Author: Philip Booth Web Pages: www.amctv.com/behind/stars/horne.html www.amazon.com/exec/obidos/ASIN/B000006Q62/afrciangenesis www.geocities.com/BourbonStreet/Delta/6424
Monday, January 13, 2020
Rossi Inc. Essay
Background Rossi Inc. is a diversified manufacturer of industrial products. In 2008, Rossi updated its asbestos litigation liability, including the costs of settlement payments and defense costs relating to currently pending claims and future claims projected to be filed against the Company through 2017 for losses incurred to date. Before 2008, the Company’s previous estimate was for claims projected to be filed through 2011. As part of the 2008 update to the asbestos litigation liability, Rossi engaged Thompson and Associates, a consulting firm, to serve as an external specialist to estimate the claims liability for December 31, 2008. As a result of the 2008 update and the external specialist claims estimate, the Company significantly increased its recorded asbestos litigation liability by $586 million, arriving at a total liability estimate of $1,055 million as of December 31, 2008. During 2009, additional payments against the reserve reduced the recorded liability to $962 million. As of December 31, 2009, the Company performed an analysis of the asbestos litigation reserve and determined that the asbestos litigation liability should remain at $962 million. In 2009, Rossi Inc.’s average cost per claim litigation increased from $29,000 in 2008, to $34,000 due to management’s aggressive approach. This resulted in Thompson concluding that the litigation liability account should have a carrying value of $1,124 Million instead of $962 Million. Management of Rossi Inc. thinks that there aggressive approach to litigation claims in 2009 and revised defense strategy will decrease litigation cost and defense cost in the future. Research Question: You have been asked by the engagement partner to review the client’s accounting for the asbestos litigation liability and determine the appropriate accounting literature for Rossi’s recognition and measurement of the asbestos litigation liability. Relevant Literature Accounting Standards Codification 450-20-25-1 & 2 Loss Contingency Recognition â€Å"25-1 When a loss contingency exists, the likelihood that the future event or events will confirm the loss or impairment of an asset or the incurrence of a liability can range from probable to remote. As indicated in the definition of contingency, the term loss is used for convenience to include many charges against income that are commonly referred to as expenses and others that are commonly referred to as losses. The Contingencies Topic uses the terms probable, reasonably possible, and remote to identify three areas within that range. 25-2 An estimated loss from a loss contingency shall be accrued by a charge to income if both of the following conditions are met: a. Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial statements. Date of the financial statements means the end of the most recent accounting period for which financial statements are being presented. It is implicit in this condition that it must be probable that one or more future events will occur confirming the fact of the loss. b. The amount of loss can be reasonably estimated.†Management’s Application Rossi Inc. records indicate that litigation liabilities exist and that un-asserted litigations will arise in the future for events which occurred before December 31st, 2009. These claims can be reasonably estimated based a frequency severity method used in many asbestos litigation cases. Therefore, Management of Rossi Inc. has met both conditions and correctly accrued the reasonably estimated cost of the litigation liabilities. Accounting Standards Codification 450-20-30-1 Initial Measurement â€Å"If some amount within a range of loss appears at the time to be a better estimate than any other amount within the range, that amount shall be accrued. When no amount within the range is a better estimate than any other amount, however, the minimum amount in the range shall be accrued. Even though the minimum amount in the range is not necessarily the amount of loss that will be ultimately determined, it is not likely that the ultimate loss will be less than the minimum amount.†Application According to the Internal Actuarial Specialist Report, the estimated cost of litigation ranges from $907 million to $1,514 million. Accounting Standards Codification 450-20-30-1 says that Rossi Inc. must accrue the lower amount of the range which is $907 million. The company must also create a disclosure note acknowledging that it is possible the litigation liabilities could cost as much as $1,514 million if the excess is reasonably probable. Research Question: What additional audit procedures, if any, should you suggest to the engagement partner in order to evaluate the appropriateness of the asbestos litigation liability as of December 31, 2009? Relevant Literature Statements on Audit Standards No. 12- AU section 337 Paragraph 6 & 7 â€Å".06 An auditor ordinarily does not possess legal skills and, therefore, cannot make legal judgments concerning information coming to his attention. Accordingly, the auditor should request the client’s management to send a letter of inquiry to those lawyers with whom management consulted concerning litigation, claims, and assessments. .07 The audit normally includes certain other procedures undertaken for different purposes that might also disclose litigation, claims, and assessments. Examples of such procedures are as follows: Reading minutes of meetings of stockholders, directors, and appropriate committees held during and subsequent to the period being audited. Reading contracts, loan agreements, leases, and correspondence from taxing or other governmental agencies, and similar documents. Obtaining information concerning guarantees from bank confirmation forms. Inspecting other documents for possible guarantees by the client.†Application The engagement partner should ask management to send their legal counsel a letter of inquiry, outlining all litigation procedures currently in progress and claims or assertions for future litigation. Because of attorney-client confidentiality, the lawyer may refuse to response to the letter of inquiry; alternatively, the engagement partner can obtain this information from other sources. The engagement partner can read the documented minutes of meetings of directors and company committees, as well as, contracts created between Rossi Inc. and its customers for possible grounds for future lawsuits. The auditor should also strive to understand how Rossi Inc. management developed its estimate for the litigation liability, then he/she should review and test those procedures used by management. Research Question: Considering the range of the estimated claims liabilities, do you believe that there is an uncorrected likely misstatement that the engagement partner should request the client to correct? Interpretation The engagement team has already determined that the litigation liabilities account is a material account with materiality for the audit set at $12.5 million. The litigation liabilities account currently has a balance of $962 million; however, ASC 450-20-30-1 states that account should reflect the lower amount of the reasonably measured range of possible litigation cost. The amount which should be recorded is $907 million which is $55 million less than the currently recorded amount. With materiality set at $12.5 million, the engagement partner should request Rossi Inc. correct the amount of the litigation liabilities account to fix the likely misstatement. Conclusion: Rossi Inc. has met both conditions of ASC 450-20-25-2 because it is probable the company will have litigation losses in the future from events which occurred during or before this accounting period. These losses have been reasonably estimated into a range of $907 to $1,514 million. According to ASC 450-20-30-1, when a range exists and no number in the range is more likely to occur the company should accrue the lowest amount of the range. The audit should also inquiry about the accuracy of the litigation estimate. This can be accomplished by complying data obtained from inquiry letters to the client’s lawyers, reading of minutes for meetings conducted by management or directors and by evaluating contracts between the client and their customers. The auditor must also evaluate the method of estimating the litigation liability. Finally, the engagement partner must ask Rossi Inc.’s management to correct the likely misstatement due to the litigation liabilities account being overstated.
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