buy custom Advance Accounting Research Case essay

buy custom Advance Accounting Research Case essay One of the codes of practice that are to be met by companies listed in the New York Stock Exchange is to prepare their financial statements based on the United States Generally Accepted Accounting Principle (US GAAP). Notably, the companies listed in the New York Stock Exchange include foreign and non-foreigners corporations that trade their shares. As it is recommended for all companies to produce financial statements that will give appropriate information to the stakeholders with interest in the company. As there is need information in order for shareholders, invest in locally and internationally owned companies it is critical to regulate the financial reporting standards in order to enhance uniformity in application of Generally Accepted Accounting Principles. The United States Securities and Exchange Commission oversees the companies adherence to reporting their financial statements under the US GAAP. For this reason, foreign companies have to oblige to the regulations by reconci ling their financial statements into the US GAAP. Sony Corporation is an international company that manufactures electronic goods and trades its shares in the New York Stock Exchange although it is a Japan based corporation. Sony Corporation is international companies with its subsidiaries based in Japan maintaining their records besides preparing their financial statement in accordance with Japan GAAP. On the contrary, the foreign subsidiaries of Sony Corporation maintain their records and prepare the financial statements with conformity to its domicile country GAAP. In order to come up with uniformity, certain adjustments and reclassifications have to be incorporated with regards to the consolidated financial statements such that they can conform to the US GAAP. This, however, does not include all the details in the financial statements as there are certain disclosures that are omitted from complying with the United States GAAP. The main reason behind the conversion is to ensure uniformity and consistency while giving final report s of the holding company f Sony Corporation. Japanese GAAP applies to most of Sonys subsidiaries in Japan in a different form as that used by the holding company as it applies the United States GAAP that is totally different in their rules and regulations in maintenance and preparation of financial statements. Differences in the Japan GAAP and US GAAP in Net Income Measure The difference in the net income of a financial statement maintained and prepared using the United States GAAP, and Japanese GAAP is brought about by the way the items found in the books of accounts are accounted for respectively. The books of accounts that are prepared at the end of the year give the final report through the cash flow statement, balance sheet beside the profit and loss account. Major difference arises in terms of accounting for the subsidiaries in the consolidated financial statement where according to Japanese GAAP, it is based on the control that the company has over its subsidiaries. On the other hand, the US GAAP recognizes the subsidiaries while preparing the consolidated financial statement depending on the majority voting interest by shareholders. Besides, the convertible bonds value differs when accounted for under the US GAAP and the Japanese GAAP. This is because Japanese GAAP converts changes in market bonds as net unrealized gains or losses under the net assets in the balance sheet whereas the change in market value in the US GAAP is reflected under the income statement. Accounting treatment of new policies under the Japanese GAAP is charged to the costs as soon as it is incurred unlike US GAAP where the insurance acquisition cost is amortized in order to be evenly distributed. Treatment of the actuarial gains or losses in retirement benefits according to Japanese GAAP amortizes the whole amount without a corridor unlike US GAAP that applies the corridor of amortization based on the value of the retirement benefit. Treatment of goodwill as the Japanese GAAP advocates for strict amortization with impairment whhereas the US GAAP advocates for impairment only and not aromatization. Where there is pooling of interest in business combinations the US GAAP uses purchase method while the Japanese GAAP ensures that it is exceptionally used when strict criteria have been met. Another difference arises in the measure of impairment of assets whereby Japanese GAAP takes the higher value between the net selling value and the value in use in order to determine the recoverable amount. On the other hand, US GAAP gives the measure of impairment of assets in terms of the fair value. Companys Profitability in Japan GAAP and US GAAP Companys profitability differs when US GAAP or the Japanese GAAP is applied when preparing the financial statements. Significantly, the difference extremely comes about due to the different currencies used in different countries. Whereas Sony subsidiaries use Japanese Yens, while maintaining and preparing the financial statements, an increase in the Yen value leads to lower profits as Sony Corporation reports low sales considerably. On the contrary, when compared to the use of US GAAP the translation of the values from Japanese Yen into the United States dollar in order to have uniformity is marked by differences in the exchange rates. As a result, of unfavorable exchange rates, Sony Corporation operations report an increase in the operating loss. In the long run, lower profitability levels led to, lower dividend returns and poor profitability performance of the Sony Corporation in the New York Securities Exchange as it trades its share to investors. However, the United States Securities and Exchange Commission has overseen that the use of US Generally Accepted Accounting Principles is not favorable they stipulate for the use of the Internationally Financial Reporting standards reinforcement by 2015. As a result, there will be uniformity in the application of accounting standards as most countries just like the Japan GAAP oversee its regulation adherence to the IFRS. Buy custom Advance Accounting Research Case essay

Confusing Preposition Pairs in English

Confusing Preposition Pairs in English Confusing  preposition pairs in English is one of the most common mistakes for ESL students. To help you avoid this mistake, review  some of the most commonly confused pairs of prepositions below.   In / Into The key difference between in and into is that in indicates a state of being, whereas into indicates motion. For example, into is often used to describe the movement of something from outdoors to indoors, such as in the sentence, I walked into the house.  By contrast,  in is used when a thing or person is stationary. For example, I found the book in the drawer. Examples Jack drove his car into the garage.My friend lives in that house.The teacher came quickly into the room and began the lesson.The dishes are in that cupboard.   On / Onto Similar to into and in, onto indicates motion where on does not. Onto normally indicates that something is placed onto something else. For example, I put the dishes onto the table when I set it. On shows that something already rests on a surface. For example, The picture is hanging on the wall.   Examples I carefully placed the picture onto the wall.He put the book onto the desk.You can find the dictionary on the table.Thats a beautiful picture on the wall. Among / Between Among and between are almost exactly the same in meaning. However, between is used when something is placed between two objects. Among, on the other hand, is used when something is placed among many objects. Examples Tom is between Mary and Helen in that picture.Youll find the letter among the papers on the table.Seattle is located between Vancouver, Canada, and Portland, Oregon.Alice is among friends this weekend. Beside / Besides Beside - without an s- means next to. For example, Tom is seated beside Alice. In contrast, Besides - with an s - states that something is in addition to something else. For example, Besides math, Peter is getting an A in history. Examples Hang your coat beside mine over there.There is so much work to do besides the normal tasks.Come sit down beside me.Besides potatoes, we need some milk.

Photography Coursework Example | Topics and Well Written Essays - 9500 words

Photography - Coursework Example According to Alain Briot (2005), Photography is "both an art and a science". He explains that "Photography allows us to express our feeling and emotions, but to do so we need to master the scientific part of the medium. Unlike a painter, who is in direct contact with his subject and his canvas, a photographer is separated from his subject by the camera and from his "canvas" by computers and printers today and by darkroom equipment previously." (Briot, 2005). But not all of Photography can be considered to be art as Briot (2005) states that "an artistic photograph is created when technique is used to express a vision and an emotion, not when technique is used for its own sake." As we will see there has been a long and heated debate over the issue whether Photography can be considered to be an art form or not. Even in the present many people don't think that Photography can be an expression of art. But the influence of Photography has been exerted in the art world since its invention by a French lithographer called Joseph Nicephore Niepce in 1827 when he captured the view outside the window of his house on a metal plate coated with bitumen (Weiss, 2001). Its invention didn't stopped there and it was improved by Daguerre later on after Niepce's death. The French government gave away this invention as a gift to the world as Sanford L. Weiss clearly explained it in his article "A History of Photography": "In 1839 the French government purchased both the patent it had granted to Niepce and the one they had granted to Louis Jacque Mande Daguerre for a process by which he was able to capture images on silver coated copper plates. The French presented both inventions to the world as a gift and news of the discoveries spread rapidly." (Weiss, 2001). There was an evolutionary process in which Photography was highly improved, and many different inventions helped Photography be available to the masses. It was easy to capture any moment just by clicking a button, and the exposure time was greatly reduced. The popularization of Photography has enriched our lives in many ways, but the controversy around its artistic status has been very prolonged along the way. Richard Pitnick gives a detailed account of how Photography has earned a prestigious status as an art form in a long article entitled "The Emergence of Photography as Collectible Art. As we can see from this account, it has not been easy for photographers along the years to establish themselves as artists and to make their works known. It has been a long process that began in the second half of the 19th century when one photographer sued another in 1862 in France according to New York Times Photography critic Vicki Golberg, who was interviewed by Linda Grace-Kobas for a Cornel l Chronicle article. Grace-Kobas found out the following facts from this interview: "In its first decision, the French court ruled that only art could be copyrighted, and since Photography was not art, it was not subject to copyright

Engineering electrical circuits and bernoulli science Assignment

Engineering electrical circuits and bernoulli science - Assignment Example For the fluid moving at a steady rate within the pipe, there is a constant mass flow throughout the pipe expressing the mass conservation. For non compressible fluid, the density remains constant; hence the volume flow is also constant in the pipe for all liquids and gases at low pressure. The continuity (velocity * area) also remains constant in the whole pipe. This equation is presented as shown below: Pressure energy is computed as the quantity of the fluid flowing. This is the product between the cross-sectional area and the speed of flow. The quantity is constant. Therefore, the energy is calculated as Laminar streamline / flow) takes place whenever a fluid moves in the pipe in parallel layers without any disruption. When the fluid flows in closed pipes, it produces two flows depending on the depending on its speed and viscosity. This is referred to as the laminar or turbulent flow. Figure 1 above shows laminar flow while figure 2 above shows turbulent flows. Bernoullis equation is produced on the basis of an energy balance within the fluid. The amount of energy within the fluid is constant at any point within the system (energy conservation). However, it is redistributed while the fluid moves through the system. Pressure energy calculated as the fluid pressure at any point depending on external pressure together with the pressure from the head of the liquid calculated from head * density * gravitational acceleration. Therefore Pressure energy P is calculated as: Adequate pressure supply is distributed to each floor by use of a constant volume control system. The outlet is an upper pipe referred to as the supply line, which carries the flow of fluids at a speed of 4m / s and a pressure of 2 Bars. The pipe carries the fluid to the top of the building from where the fluids flow through gravitational pull. Each floor level is 2.5m high slab to slab for the 22 floors. At the

A Probe into Literary Symbolism Essay Example for Free

A Probe into Literary Symbolism Essay â€Å"â€Å"This here is my name, to begin with,† he said. ARNOLD FRIEND was written in tarlike black letters on the side†¦Ã¢â‚¬  (Oates, 33). This self-introduction of Arnold Friend in Joyce Carol Oates’ Where Are You Going, Where Have You Been? sums up the allegorical irony which is also to be found in Good Country People by Flannery O’Connor. Both the short stories are replete with a profusion of symbolisms acting as a set of literary devices. This essay is going to probe into literary symbolisms and their influence on the overall development of the two short stories. Especial emphasis will be given to two symbolic literary devices that have helped establish the thematic constructs. Three main themes are addressed in Good Country People: good versus evil; the likelihood of salvation after experience with violence and the exposing of intellectual falsifications. (enotes, 2009) The protagonist Joy, who later changes her name to Hulga, becomes aware of the evil through her bitter encounter with Manley Pointer, a Bible salesman. Even though she used to take pride in her being different from other country people courtesy of education, it occurs to her in the course of her life that ‘Nothing’ is the only substantial faith she can cling onto. So the knowledge of evil she gains can be attributed to her experience with nothingness. This hefty irony is masterfully explained through the symbolic usage of character names. The plot lacks in motion as far as external flow of action is concerned. Instead, the author concentrates on the internal world of her characters to study their psychological traits. Born as Joy, the protagonist changes her name to Hulga because she thinks she is too ugly to be called by a happy name such as Joy. She deliberately misleads her family in order to find peace in isolation. Her mother Mrs. Hopewell’s name bears another striking irony in the sense that their family, once struck with misery and economic struggle, is stripped off both hope and wellness. Mr. and Mrs. Freeman belong to the social status of tenant farmers and hence they are not free. But the most subtle irony is demonstrated in the naming of the Bible salesman Manley Pointer. There is a phallic allusion to the first name, suggestive of a male dominance. (Associated Content, 2007) In addition to this, his subsequent escapades with Hulga are hardly in sync with the profession he is in. Inspired by the infamous Tucson killing of several girls by a young man in the early 1960s, Joyce Carol Oats wrote the short story Where Are You Going, Where Have You Been? which was published in her short story collection The Wheel of Love in 1970. From thematic perspectives, the story fundamentally deals with teenage problems of sensible perspectives. Connie, a typical teenage uptown girl, is preoccupied with material thoughts and concerns. Her actions are grossly impulsive without much forethought into consequences. Connie’s flirtatious demeanor lands her in serious trouble once she comes in contact with Arnold Friend. So the story can be regarded as a contemporary documentation of the American society in the 1960s and 1970s, highlighting the adolescent perils. As far as literary device is concerned, the character of Arnold Friend is thematically antonymous to his name. His manipulative use of language exerts psychological pressures on Connie. Friend’s strange physical appearance makes for the unique interpretation that he is a manifestation of the devil: â€Å"One of his boots was at a strange angle, as if his foot wasnt in it. It pointed out to the left, bent at the ankle. † (Celestial Timepiece, 2007) Furthermore, the referral to the possibility of Friend’s wooden leg can be compared with Hulga’s wooden leg in Good Country People. Now as Hulga undergoes a transformation of sorts in the end of the story, Oats keeps her readers guessing about the fate of Connie. There is ample evidence to suggest that just like Hulga, Connie also heads for a bleak destiny after she confronts devil in the form of Friend. This subtle but expressive use of symbolism accounts for a potent literary device in both the short stories. A thorough character analysis of the two protagonists leads to the finding of more resemblances than differences. Both have been given their fair share of intellectual sophistication in the beginning before the thematic construct of isolation is built around them. Hulga’s didactic but hollow conversation with Manley only reveals her intense urge to be seen by others as socially superior. Similarly, Connie’s careless disposition in the way she wishes to draw the attention of older high school boys is just too pretentious to pass for honest and sensible behavior. Although Where Are You Going, Where Have You Been? has significantly lesser number of characters compared to Good Country People, it is evident from the reading that the fate of nearly all the characters in both stories hinges on the actions of the main protagonists. If this minimalist factor, particularly in case of the second story, is taken into consideration as a parameter for symbolic interpretation of the texts, both authors leave plenty of scope for the readers to assess the thematic progressions. Bibliography Associated Content. (2007, May 7). An Analysis of Flannery O’Connor’s Good Country People.Retrieved March 12, 2009, from http://www. associatedcontent. com/article/235649/an_analysis_of_flannery_oconnors_good_pg2. html? cat=4 Celestial Timepiece. (2007). Where Are You Going, Where Have You Been?. Retrieved March 12, 2009, from http://jco. usfca. edu/works/wgoing/text. html enotes. (2009). Good Country People Overview. Retrieved March 12, 2009, from http://www. enotes. com/good-country-people Oates, Joyce Carol. , and Showalter, Elaine. â€Å"Where are you going, where have you been? †. Piscataway: Rutgers University Press, 1994.

The Curse Of The Dot Com :: essays research papers

The Curse of the Dot Com   Ã‚  Ã‚  Ã‚  Ã‚  Over the last few years, we have all seen commercials and other advertisements for all kinds of Internet companies. It started an Internet revolution, including such common things as shopping, stock trading, even entertainment. Recently, however, many have noticed that so many of these once growing companies no longer exist. They filed bankruptcy. Why? Because this new market became saturated, and there was not enough demand to support all of the companies.   Ã‚  Ã‚  Ã‚  Ã‚  Here’s an example; Mother Nature dot com. The company went belly up in 2000, and actually started the trend. We all saw the ads for Mother Nature dot com, they were the ones with all the natural health supplements. The problem was, the supplement trend is still new, and people jumping on the wagon want to have it as soon as possible, and Mother Nature was an online mail order.   Ã‚  Ã‚  Ã‚  Ã‚  Then there’s the most famous belly-up dot com; Pets dot com. Everyone knew their slogan; â€Å"Pets dot com, because pets can’t drive.† They had the funny little sock puppet dog as a spokesman. Publicity wasn’t their problem. As a pet owner, I can tell you that when I get something for my dogs, I don’t know what I’ll get before I leave the store. I need to browse the store to know what there is. An Internet site won’t let you just see what’s there, you can’t feel it, or touch it. Sure, that system works well if you know what you want, but what if you’re not sure?   Ã‚  Ã‚  Ã‚  Ã‚  Internet companies are going bankrupt mainly because not that many people like the idea of not seeing, touching, etc., what they bought until a week or more after they bought it. You can see some harm to on site stores from dot coms; it helped Wards to close their doors.

What’s the Advantage and Disadvantage About Single Regulator

After the minibond debacle, it might be a favorable time to look at an new arrangement that whether single regulator could be a right way in the long term if financial institutions were providing unified multiple financial services. However, we have to study what’s the advantage and what’s the disadvantage. According to the UK’s financial services authority single regulator model, The advantage of single regulator is that Single regulator is efficient. It will be more efficient in allocating resources. A single regulator's position allows it to look across the entire financial industry and devote regulatory resources (both human as well as financial resources) to where they are most needed. Secondly, the United Kingdom’s FSA covers and unify a broad set of regulatory activities and the scope of its regulatory functions spread beyond main-stream financial services providers that reduce the overlap authority of different regulatory regimes Besides, we should also consider the disadvantage of using single regulator model, First, lack of adequate legal and regulatory foundations. When we need to use a unified single regulator to replace an existing regime of multiple regulators, we should ensure that a good legislative foundation include proper appeal processes and procedures. We believe that it would be a expensive process requiring different participants and creates large operating costs. Second, single regulator may cause merger-related difficulties. A major problem is merging the organisational culture of different regulatory bodies, each with different behavior and a particular method of working. If the merge is not well managed, it may cause the potential for internal conflicts leading and confuse between the regulators and the regulated institutions Third, it may reduce regulatory capacity. There is the possibility that having a single financial sector regulator could reduce the scope for innovation among providers of financial services. It may be difficult for such a regulator to remain capacity enough to keep up with the pace of change in the markets without the creativity and legitimate progress of participants and regulated entities.

La Grande Odalisque and Olympia: Comparison/Contrast

Two exquisite paintings with a female reclining nude as the focal point are La Grande Odalisque by Jean Auguste Dominique Ingres and Olympia by Édouard Manet. The female nude has been a crucial subject for art throughout history.   The angular curves and the sensuality that can be created with just a form has intrigued artist in the past, present, and future.   While the similarities of these two painting are more evident, there are still contrast between the pieces. Ingres was from France and he painted during the Neoclassical Period, while Manet, who was also from France, painted during the Realism and Impressionistic Periods.   Their live overlapped each other for only thirty years, but their styles belonged to different periods.   Ingres lived through the French Revolution and was very much affected by it although Manet was born after it was over. Seeing such a drastic change in the world in which he lived caused Ingres to pay very close attention to the details of the past.   He wanted to preserve it perfectly and he also looked to the techniques of the masters before him.   Manet was not so much concerned for the past, but his eyes were on the present.   His subjects represent the French societal and cultural setting of the time period in which he lived. La Grande Odalisque by Ingres is an oil painting of a lone nude female reclining on her bed.   Her body faces away from the viewer, while the woman looks back over her shoulder.   There is only a glimpse of her breast under one of her arms and the rounded sides of her buttocks are visible. Olympia by Manet has two females in the oil painting.   One is a black servant woman and the reclining female nude.   Manet depicted his nude facing the viewer.   Her breasts are completely exposed and her genitals are covered by her hand. There is a tropical feel in Manet’s painting  Ã‚   Even though she has covered part of herself, this female seems more open with her nudity and the female in Ingres’ painting is more subtle and alluring with her body. Ingres uses muted shades of green jewel tones to create an elegant effect.   Manet also incorporates the color green, but he emphasizes the stark white which allows the female to stand out.   The white also gives a harshness to the painting.   It is as if someone turned on a bright overhead light in the middle of a sensual moment.   The model in Ingres’ painting tends to blend with her surroundings. Both females hold something with her hand, but Ingres’ female’s fan is one of peacock feathers which blends in with the rich tones of the background.   At the barefoot of Ingres’ nude, there is a pipe and green stool, while there is a black cat at the high healed feet of Manet’s.   Manet’s figure wears an orchid in her hair as well as the shoes.   She finds no modesty with the observation of her servant’s stare and is completely open with her sexuality. The female nude is the predominate subject of both paintings but the differences reflect their artist and there artistic periods.   While they are both alluring, they are also starkly contrasted.   Manet and Ingres were definitely masters of their times, and the La Grande Odalisque and Olympia are examples of both of their best work.   Both of these works are alluring and sensual paintings that will mystify viewers as long as the two works exist.

History of Literary Modernism in 19th Century

History of Literary Modernism in 19th Century The radical shift in the aesthetic value as well as the cultural sensibilities of the works of literature of the early 20th century is what people regard to as literary modernism. This shift altered the originally ordered, seemingly stable and meaningful worldview perceived in the 19th century realism.Advertising We will write a custom essay sample on History of Literary Modernism in 19th Century specifically for you for only $16.05 $11/page Learn More For instance, the famous quotation from Walt Whitman’s ‘Leaves of Grass’, â€Å"I sound my barbaric yawp over the roofs of the world† started the modernist shift in American literature. In its manner of distorting the realism upheld by many Victorian writers, the poem as well as other later works of modernists works by introducing a new way of thinking in the discipline of literature. Walt Whitman faced a good share of criticism from people who deemed his poetry untranslatable and am biguous. Literary modernism as evident in the works of most modernists such as Willa Cather displays a number of similar characteristics. These include a variety of features such as the rejection of history and the need to focus on a complex modern life. For instance, in Robert Frost’s â€Å"Mending wall†, the poem is a contrast between the traditional and the modern. The neighbor bases his motive to build a fencing wall and alienate himself on a proverb that his father told him â€Å"a good fence makes a good neighbor† (Frost line 10). There is an obvious shift, which results into ambiguity. Modernists seem to go against what the realists upheld in that as displayed in most of their literary works they break what people viewed as taboo. It is however important to note that modernism is formed of a conglomeration of other literary movements in that they borrowed from each one of them. For instance, they took the allusiveness upheld by the symbolists as seen in t he interest they show in rare field mental states. They also took from realism the urban setting of the works and the desire to go against the set conventions. As seen in the â€Å"Red Wheelbarrow† by William Carlos Williams, the original formality and conventions in writing poetry take a quick turn and there are no limitations in the writing of poems (Williams 1-6). Modernism in literature upholds the fact that there cannot be an absolute interpretation of meanings in texts. In this sense, the reality portrayed in the texts is subject to the interpretations of the readers. This stands out in works such as Eliot’s â€Å"The Love song of Albert Prufrock† where the character of Prufrock is contradictory and his source of fear is not clear (Eliot 10).Advertising Looking for essay on literature languages? Let's see if we can help you! Get your first paper with 15% OFF Learn More Modernists inherit the narcissistic view of the artist upheld b y the romanticists. Most of the literary works by the modernists therefore dissolve the limitations of time and space therefore retreating into irrationalism and hallucinations. This distorts the understanding of the works considering how the writers do it intentionally. For instance, this is evident in â€Å"Mr. Flood’s Party† where Eben talks alone and imagines having company while he does not â€Å"Well, Mr. Flood, since you propose it, I believe I will. (Robinson lines 14-15). Modernity in literature having been inspired greatly by the experiences during World War I displays a lot of disillusionment in the works of the modernist writers. These works emphasize on the valorization of a despairing character that is not certain about the future (Robinson 30). To conclude the discussion about modernism in literature, it is therefore important to mention some of the perceivable consequences of the literary movement as evident in Willa Cather’s book â€Å"Demeubl e† with regard to the criticism it received. These include the perceivable ambiguity in the works of the modernists, fragmentation and experimentation with the aesthetics of literary works (Cather 45). This involves the distortion of the conventions such as the replacement of the linear plot with the complex plot. These changes made literary texts to be perceived in numerous perspectives and interpreted in more than one way. Cather, Willa. Demeuble. New York: Dutton Juvenile, 1997. Eliot, Tony. The love song of Albert Prufrock: An Anthology of Modern Poetry. London: Oxford University Press, 1990. Frost, Robert. Mending Wall: Modern Poetics and the Landscapes of Self. New York: Duke University Press, 1975.Advertising We will write a custom essay sample on History of Literary Modernism in 19th Century specifically for you for only $16.05 $11/page Learn More Robinson, Arlington. Mr. Flood’s Party: Poems by Arlington. New York: Penguin Books, 1972 . Williams, Carlos. The Red Wheelbarrow: Anthology of Modern Poetry. London: Oxford University Press, 1990.

How to Measure a Vessels Beam

How to Measure a Vessel's Beam When describing the hull of a vessel three basic measurements give a rough outline of the shape of the hull. These are Length, Beam, and Draft. What Is Beam? Beam is a measurement of a vessels width. It is always measured at the widest point because it is often used to determine if passage can be safely made near an obstacle. Beam is important in determining the handling characteristics of a ship design. A narrow beam hull will run fast but will not perform well in heavy waves because of the narrow cross section. A hull which has a wider beam will be less efficient in cutting through the water because of the larger mass of water that is being displaced. This larger mass also tends to roll less. Beam can also be measured at specific points on the hull like the pilot house or cargo area but these measurements will be designated with the names of these structures. The main measurement of beam is taken at the widest point of a vessel. Naval architects use length, beam, and draft measurements to shape a hull for a specific job by using the concept of Deadrise. The three main hull measurements along with deadrise give the hull a specific shape and handling characteristics. The Origin of Beam in Ships Origin of the word comes from early wooden ship design. The large timbers that sit on top of each rib as they extend up from the keel span the whole width of the ship for strength. On top of this was a deck made of smaller boards that also acted as the ceiling for the first level cabins. From the inside, the ship resembled a house with its floor beams and exposed underside floor decking. A common way to talk about a ship was by the size of her roof beams which would tell you how wide the vessel was and how that proportion related to her length and rig. You could tell everything about a ship from the dimension of this single element of construction. How Beams Are Used Today Today, in modern ship construction, wooden beams are replaced with steel boxes which are much wider than the beams. Wooden beams may have been as wide as a person, steel beams called torsion boxes which are as wide as twenty people are set across the hull. Once this is welded together the ship becomes much more rigid because of something called a stressed skin design which makes ships strong and light. Modern cars use the same idea and use the floor pan and body to make a stiff structure that doesnt need the weight of a heavy solid frame. Another benefit of a stressed skin design is a wide open interior. In wooden ships, two interior posts rose from the chine at each rib to help support the beam which made the interior cramped. In warships, these posts were used to lash down the cannons when they werent in use. They also held the hammocks which really were used on ships of the era The space below the deck was damp and only the lower ranked men slept there. Officers and the Master had better cabins with the junior officers in the bow and the Masters cabin at the stern and raised above the deck by one or more levels. Examples You may hear someone refer to a vessel as Beamy. This means that a vessel has a wide beam in proportion to her length.

Organisational Behaviour 3 Leadership Assignment

Organisational Behaviour 3 Leadership - Assignment Example Tension exists because it is my first day at work as a manager in a new company, and Oli would be having his own apprehensions with the change. However, I have been assigned a specific task by my superiors that require cooperation and delegation to Oli, for this reason it is very important that we try to reduce tension. Oli has the type of personality that would be comfortable to accept challenges and share ideas best when he doesn’t feel tense. In this scenario, I tried to support Oli in an attempt to reduce tension and encourage Oli to share his ideas with me. The third step I took was to guide the ideas in the right direction through prioritizing, since Oli had several ideas it was important to sort them out in order of importance and urgency. I encouraged this through showing assertion and focusing on ideas that he passed through quickly like Computer Set-up and Getting Nortic cards. In conclusion I summarized all this work priorities in order of importance for him such as Coffee break , Nortic cards, computer set-up, and looking for an apartment. The key learning points for me from this scenario were that in order to get work done from my subordinates it is important that I empathize with them. I can accomplish this through reducing tension, delegating power through showing trust, encouraging communications and sharing ideas. There is a strong impact of personal life on work life, in this case instability in personal life of the subordinate was affecting his ability to stay focused on the job, so the importance of personal issues cannot be undermined. I also realized that compared to my business score, my leadership scores matters more to me because when my subordinates see me as a leader working towards their benefits good business results would automatically follow. The leadership insights of democratic leadership supports my decisions, a democratic leader

Research Design Assignment Example | Topics and Well Written Essays - 1000 words

Research Design - Assignment Example A mixed methods approach utilizes both qualitative and quantitative data collection and analysis techniques. Qualitative techniques focus on understanding the salient meaning of human experiences (Cronholm and Hjalmarsson 89). In this specific research, the qualitative approach will target to understand the customers experiences concerning the consumption of taboo foods. A qualitative study will help in understanding different views, opinions, convictions, and attitudes of customers towards taboo foods. On the other hand, quantitative research will help in establishing any existing relationships between different variables identified in the research. Quantitative research helps in providing measurable evidence, which is useful in explaining the cause and effect relationships. Some research questions identified above will be best addressed using quantitative techniques. Prior to conducting both interviews and questionnaires, it is important to seek consent from both the interviewees and the respondents. This means that all the respondents and interviewees should sign an informed consent form (Sadan 258). This is a critical step in promoting ethical considerations in any research. The qualitative part of this research will seek to analyze the views of customers concerning their experience of taboo foods. Therefore, interviews prove to be the most effective data collection technique. Purposive sampling will serve as the most appropriate technique in the selection of interviewees. This means that customers who are likely to give the most productive answers will be the target of the interviews. Moreover, some hoteliers will attend the interview sessions in an effort to outline the approaches and the strategies they use in ensuring that customers can perceive taboo foods more positively. Since there is limited time and resources, a specific number of manageable interviewees will be selected. The interview sessions will involve the use of open-ended questions and