Gladiator Historical Accuracy

Gladiator Historical Accuracy The movie gladiator revolves around the life of Maximus Decimus Meridius. Maximus was the greatest Roman General in the Roman Empire. Marcus Aurelius was the emperor of Rome and near his death he told Maximus that he wanted the power to be shifted back to the senate, and not to his son, Commodus. The reason Marcus Aurelius did not want his son to rule is because he believes that Commodus will destroy the Roman Empire. When Commodus finds out that he will not become emperor, he suffocates his father. After Marcus Aurelius death, Commodus tells the Romans that he is the new emperor, but Maximus knows the truth. Commodus tells the soldiers to kill Maximus and his family before the power is given to the Senate. Before the soldiers could kill Maximus, he defeats all of the soldiers trying to murder him, and he escapes. Maximus goes home to see his wife and son murdered and hung in front of his house. He knows he cant stay in his house, so he starts to find somewhere else to live. While in the desert, Maximus collapses and he is captured by slave trainers. While in the slave camp, the captured slaves were tested to see what level they could perform. Maximus was called Spaniard because he refused to tell his name. When he finally showed the slave traders how well he fought, they immediately knew that they had an amazing fighter. In Rome, Commodus reopens the gladiatorial games in honour of his deceased father. A significant scene in the movie was when the gladiators were supposed to re-enact the battle between Rome and Carthage. The gladiators did not want to be defeated so they killed the defenders and the crowd enjoyed the twist. Commodus demanded the identity of the best fighter. Maximus removes his mask and Commodus is shocked to see that he is still alive. Commodus is unable to kill him because the crowd loves him. Commodus decides to force him to fight the Tigris of Gaul, the best fighter in Rome. While Maximus battles the Tigris of Gaul, Commodus releases the t igers on him. Maximus almost defeats the Tigris of Gaul when he saw Commodus vote for death. Maximus decided to spare the Tigris life to oppose Commodus. Commodus is angry to find out that the Romans start calling Maximus, Maximus the Merciful. After the battle, Maximus meets one of his former servants, Cicero and him tells him to tell his former soldiers that he is still alive, and wants them to battle for his freedom. Maximus plans an escape with Gracchus and Lucilla to reunite with his army. Commodus fears that his sister, Lucilla is betraying him so he threatens Lucius. Commodus discovers the plot and he sends his soldiers to kill Maximus and the other slaves. While in battle, Proximo, the trainer of the slaves, and Hagen are murdered, but Juba and the rest of the survivors are imprisoned. Maximus escapes only to find Cicero hung by Commodus soldiers. Maximus becomes captured and imprisoned again and has to face Commodus in battle. Commodus talks to Maximus before the battle and stabs him in the back to weaken him in the battle and he orders the guards to cover the wound with armour. While in battle Commodus tries fighting him but at one point Commodus sword is taken from his hand. Commodus orders Quintus to give him another sword, but Quintus refuses. Maximus kills Commodus while the whole Coliseum stayed silent. As the life of Maximus begins to fade, he tells the Romans to free Proximos slaves and let Rome be controlled by the Senate again. The movie ends with Maximus meeting his family in a field in his afterlife. Juba is at the end of the movie burying two statues of a woman and a boy that belonged to Maximus, and Juba says he will meet him in the afterlife. Historical Analysis- Gladiator Characters: Lucilla: In the movie, Lucilla is the daughter of Marcus Aurelius, and the sister of Commodus. In the beginning of the movie Marcus Aurelius tells her he wished she was a boy because she would rule Rome appropriately. Lucilla is very smart and is very interested in the politics of Rome. Commodus is in love with her and does not want anyone to have her. She understands his love and uses it to her advantage. In the movie, she does anything she can to distract Commodus and keep him happy in order to save Maximus. Lucilla, Maximus and Gracchus plot to kill Commodus The romantic relationship between Lucilla and Maximus is clearly evident, and it truly angers Commodus. Commodus becomes very suspicious and threatens Lucius. Lucilla informs Commodus about her plans in order to save her son, and Commodus captures Maximus. Maximus: In the movie gladiator, Maximus Decimus Meridius is a loving father and husband. He is the greatest Roman General in Roman history, and no one can defeat him. The character of Maximus was created by the writers of the movie, Unfortunately, there are no portraits with which to compare the Hero of Gladiator, the Spanish general Maximus. He never existed at all. (Ward, 2005). All of the scenes in the movie that involved Maximus were written in to make the movie more exciting and the love affair between Lucilla and Maximus never existed. Commodus: Commodus character was supposed to portray a mixture between the Caesars Nero and Caligula. Historians believe that he was worse. In the movie, Commodus is hated by the Senate and the people. In history Commodus is only hated by the Senate, he was quite loved by the people. In Gladiator, Commodus is murdered by Maximus during battle, but that is not true since Maximus never existed. Commodus had many attempts on his life, but only one man succeeded. Role of Different Groups: Caesars: In the movie Gladiator, the Caesar Marcus Aurelius had the most power and he was a noble Caesar. He did not want Commodus to gain power because he feared Commodus would ruin the city of Rome. Some Caesars shared their power with the Senate, some Caesars became dictators. Generals: A general had a very important role. The job a general was to lead their army to victory. During the ancient Roman times a legion would serve his general first and his Caesar second. This is demonstrated in the film when Maximus tells his former servant Cicero to get his army to fight for his freedom. Maximus knows the army will obey him. Gladiators: Gladiators were the lowest form of humans during the ancient Roman times. Gladiators were men who were mostly captured during war and were forced to fight. There is also a high accuracy in the way that the life of a gladiator is portrayed. Gladiators were men who were trained to die for the publics entertainment. They not only fought other gladiators but animals too. (Ilic, 2004). Government Structure/ Politics: The government during the ancient Roman times was based on the Caesar and the Senate. Many of the Roman people loved the Senate, but after seeing how corrupt they could be the Romans started to love Caesars more. For example Commodus was one of the emperors who although despised by the senatorial classes was loved by the military and lower classes. The reason is mainly financial. Commodus taxed the senators and was generous with the others. (The struggle between the Senate and the Caesars continued until the fall of the Roman Empire). (Ward, 2005) Work Cited Gil, NG. (2010, October). Economic reasons for the fall of rome. Retrieved from http://ancienthistory.about.com/od/fallromeeconomic/a/econoffall.html Ilic, KI. (2004, June). Gladiator fact vs. gladiator fiction. Retrieved from http://cssaame.com/jhs/gladiator_fact_vs_gladiator_fi.html Ward, AW. (2001, August). The movie gladiator in historical perspective. http://linkage.rockefeller.edu/wli/reading/gladiator.html

Budget and Budgeting Techniques Essay

Answer- 1: Answer- 1 India was a closed economy in the beginning. Policy banning imports. The Liberalization of India’s Government in 1991. New Industrial Policy. Strict policies regarding the entry of foreign brands. Trade rules & regulations simplified. Foreign investment increased. Pepsi enters in 1986. Coca-Cola follows in 1993. Contd †¦ Slide 14: Unlawful to market under their Western name in India Pepsi became â€Å"Lehar Pepsi†. Coca-Cola merged with Parle and became â€Å"Coca-Cola India†. Different Laws for Pepsi and Coke Coca-Cola agreed to sell off 49% of its stock as a condition of entering and buying out an Indian company. Pepsi entered earlier, and was not subject to this. Contd †¦ Slide 15: India forced Coke to sell 49% of its equity to Indian investors in 2002. Coke asked for a second extension that would delay it until 2007 which was denied. Pepsi was held to this since they entered India in a different year. Coke asked the Foreign Investment Promotion Board to block the votes of the Indian shareholders who would control 49% of Coke. Change in oversight of the FIPB: Past lobbying efforts made useless. Contd †¦ Slide 16: Could these problems have been forecasted prior to market entry? Probably not Inconsistent, and changing government. How could these developments in the political arena have been handled differently? Coke could of agreed to start new bottling plants instead of buying out Parle, and thus wouldn’t of had to agree to sell 49% of their equity. Answer-2: Answer-2 Coca-Cola’s Pros & Cons of Timing of Entry in the Indian Market: Coca-Cola’s P ros & Cons of Timing of Entry in the Indian Market Benefits Parle offered its bottling plants in 4 major cities. Made its return to India with Britannia Industries India Ltd. Disadvantages Rigid Rules and Regulations. Buying of bottling plants leads to 49% disinvestment. Local demand of carbonated drinks is as very low. Harder to establish themselves. Pepsi’s Pros & Cons of Timing of Entry in the Indian Market: Pepsi’s Pros &  Cons of Timing of Entry in the Indian Market Benefits Own set up green filled bottling plants. Advantage of coming before Coca Cola. Government policies favored the company. Joint venture with Volta’s and Punjab Agro. Gained 26% share by 1993. Disadvantages Pepsi approached Parle but it was rejected. Launched 7up and there is stiff competition in the market for lemon drinks. Answer-3 Responses to India’s Enormity : Answer-3 Responses to India’s Enormity Pepsi and coca-cola responded in many ways to the enormity of India in terms of it population and geography. Conti .. Cont..: Cont.. Product Policies: Catering to Indian tastes Entering with products close to those already available in India such as colas, fruit drinks, carbonated waters Waiting to introduce American type drinks Coca-Cola introducing Sprite recently Introducing new products Bottled water Conti .. Cont.. : Cont.. Promotional Activities: Both advertise and use promotional material at Navratri . Pepsi gives away premium rice and candy with Pepsi Coca-Cola offers free passes, Coke giveaways as well as vacations Use of different campaigns for different areas of India â€Å" India A† campaigns try to appeal to young urbanites â€Å" India B† campaigns try to appeal to rural areas Cont†¦: Cont†¦ Pricing Policies: Pepsi started out with an aggressive pricing policy to try to get immediate market share from Indian competitors Coca-Cola cut its prices by 15-25% in 2003 Attempt to encourage consumption to try to compete with Pepsi and gain market share Contd ..: Contd .. Distribution Arrangements: Production plants and bottling centers placed in large cities all around India More added as demand grew and as new products were added Answer-4 Coke and Pepsi’s â€Å"Glocalization Strategies†: Answer-4 Coke and Pepsi’s â€Å" Glocalization Strategies† What is â€Å" Glocalization †? Global + Localization = Glocalization By taking a product global, a firm will have  more success if they adapt it specifically to the location and culture that they are trying to market it in. Both companies have successfully implemented glocalization Pepsi’s Glocalization: Pepsi’s Glocalization Pepsi forms joint venture when first entering India with two local partners, Voltas and Punjab Agro, forming â€Å"Pepsi Foods Ltd †. In 1990, Pepsi Foods Ltd. changed the name of their product to â€Å"Lehar Pepsi† to conform with foreign collaboration rules . In keeping with local tastes, Pepsi launched its Lehar 7UP in the clear lemon category. Pepsi’s Glocalization: Pepsi’s Glocalization Advertising is done during the cultural festival of Navrtri , a traditional festival held in the town of Gujarat which lasts for nine days. Pepsi’s most effective glocalization strategy has been sponsoring world famous Indian athletes, such as cricket and soccer players. Coca-Cola’s Glocalization: Coca-Cola’s Glocalization First joined forces with the local snack food producer Britannia Industries India Ltd. in the early 90’s. Formed a joint venture with the market leader Parle in 1993. For the festival of Navratri , Coca-Cola issued free passes to the celebration in each of its â€Å"Thumps Up† bottles. Also ran special promotions where people could win free vacations to Goa, a resort state in western India. Coca-Cola’s Glocalization: Coca-Cola’s Glocalization Coca-Cola also hired several famous â€Å"Bollywood† actors to endorse their products. Who could forget†¦ Answer-5: Answer-5 Yes, we agree that Coca-Cola India made mistakes in planning and managing its return to India. They wrongly forecasted Indian political environment due to which they had to dilute their stakes later (49% disinvestment). They rejected the plan to put up green fields bottling plants as they took over Parle’s existing bottling plants. Coca cola tried to get extensions twice. Answer -6: Answer -6 Pepsi and Coke can confront the issue of water use in the manufacturing of their products by the use of canal irrigation & rainwater harvesting. Then they can also put water recycling plant to treat the discharged water from their factories and then they can provide that water to farmers for their agricultural use. This way the ground water problem can also be solved and managed. Cont..: Cont.. Coke can further defuse boycotts or demonstrations against their products in California by doing Ad-campaigns in which they can ask the experts from the ministry of health to convey the message to the public that their products are safe and healthy. They can also hire celebrities to do the Ads for their products because the public follows them. Coke should address the group directly because their company was not wrong and they should justify themselves. Answer-7: Pepsi Better marketing and advertising strategies Widely accepted More preferable More market share Less Political conflicts Coke Government conflicts Trailing Pepsi in market share Pepsi will fare better in the long run Answer-7 Answer-8 Pepsi’s Lessons Learned: Answer-8 Pepsi’s Lessons Learned Beneficial to keep with local tastes Beneficial to pay attention to market trends Celebrity appeal makes for exceptional advertising It pays to keep up with emerging trends in the market Coca-Cola’s Lesson’s Learned: Coca-Cola’s Lesson’s Learned Pay specific attention to deals made with the government Establish a good business relationship with the government Investment in quality products Advertising is crucial

Evaluating rule based and principle based accounting approaches

In this essay, the two different attacks of accounting have been discussed. One attack is being followed by FASB and the other attack is being followed by IASB. These two attacks are Rules – based attack and Principles – based attack. Rules – based attack says that accounting rules and criterions should alter with the environment, fiscal conditions, and as new issues arises in the field of accounting. On the other manus, Principles – based attack says that accounting rules and criterions should be made harmonizing to the already set rules. All the rules are predefined and it works with a set of laid down system. This belief is named as rule – based attack. Further in this essay, these two attacks have been critically analyzed on some selected points. The stances, pros and cons of each attack have been discussed in item. And based on the analysis, decisions about the favourable attack or manner have been made. An recommendation has besides been made in the terminal that nonsubjective attack should be followed which means that alternatively of following either of these two attacks entirely, a mixture of both of these attacks should be followed so that the defects of each attack could be minimized. There are fundamentally two chief criterion puting organic structures i.e. FASB ( Financial Accounting Standard Board ) and IASB ( International Accounting Standard Board ) . These standard scene organic structures have their ain models. Models are used to paraphrase current accounting criterions and to bring forth new accounting criterions. is by and large followed in United States of America whereas IFRS is followed by most of the other states of the universe. Since 2001, more than one 100 states around the Earth have been permitted / required to utilize IFRS ( IASB construction ) . In add-on to these two criterion puting organic structures, there are besides other little and local criterion puting organic structures present. But IFRS are by and large followed by most of the states particularly by large economic systems. Apart from the â€Å" models † there are besides other differences every bit good. One of these differences is the â€Å" attack † that each one of t hem has used to construct criterions and models. GAAP uses the Rule – based attack whereas IFRS uses the Principles – based attack in constructing accounting criterions. Harmonizing to one belief accounting rules and criterions should alter with the environment, fiscal conditions, and as new issues arises in the field of accounting. This belief is named as regulation – based attack. Whereas, IFRS believes that accounting rules and criterions should be made harmonizing to the already set rules. All the rules are predefined and it works with a set of laid down system. This belief is named as rule – based attack. Each of these attacks has its ain pros and cons. The stances of each of these attacks have been discussed and critically analyzed in item below ; The deduction being, that if anyone in the society believes your patterns to be manipulating the job, or non-genuine, and immoral so the job of assurance in your actions id arises. This would so coerce, and should act upon everyone to endeavor for a high criterion of pattern, as minimum conformity and criterions would non truly be tolerated and plenty for the point of view of investors and community. The comptroller and hearers have to trust on their judgement, so the more conservative attack they adopt, it would be much better for the investors. So rigorous regulations should be followed and they should seek to run into the highest criterions instead than minimum. Following the regulations necessitate all members of a society to show minimal values and criterions of pattern. The criterions have to be in kernel meeting the minimally acceptable pattern degree in order to acquire approved by a bulk of members. Due to minimal required degree, the consequences could be less-than-excellent criterions. The rules-based patterns besides encourage those people to play around with the regulations, to happen loopholes and ambiguity in the regulations, and to calculate out ways to do uses. This has been evidenced in the last decennary in major economic sciences like Canada and the USA by their political leaders every bit good as celebrated concern leaders and companies ( Doug Macnamara & A ; Banff, 2004 ) Principles-based attack basically has no minimal criterion of pattern and they keep on turning over clip. Principles-based model influence a broad set of patterns run intoing the demands to a degree of outlook by the society at big ( McGladrey & A ; Pullen, 2009 ) . Principles promote organisations to follow directly off raising their current patterns in-line with the Principles based attack, endeavoring for uninterrupted betterment over clip ( Doug Macnamara & A ; Banff, 2004 ) . Principles-based are really utile in leting house ‘s to modify their apprehension of how to implement concern patterns of the highest criterions for every changing and alone conditions, and operational worlds of the industry. This should therefore ensue in better, more appropriate administration actions compared to minimum conformity with a set of basic regulations. Even though the constitution of fiscal accounting criterions and auditing has conventionally been founded upon a rule-based construction, the theory of a principle-based attack has been from clip to clip advocated since being incorporated and due to recent high profile dirts in which the fiscal comptrollers and hearers have been involved and made monolithic uses do to rule-based ethical point of view and hold failed to protect investors, stakeholders and general public involvement raised concerns for the populace to still believe on rule-based theory ( George J. Benston, Michael Bromwich, Alfered Wagenhofer, 2006 ) . In Accordance to a normally position, U.S. accounting criterions are more rules-based than principles-based model.[ 1 ]This observation brought in big portion from the emphasis put on two features of the diction of the typical confirmation statement: ‘the fiscal statements present reasonably, in all stuff respects, the fiscal place of Ten Company as of Date, and the consequences of its operations and its hard currency flows for the twelvemonth so ended in conformance with by and large accepted accounting rules ‘ ( accent added ) .2 ‘Present reasonably ‘ , which indicates a principles-based attack, is fundamentally converted to a rules-based attack when it is ‘defined ‘ in SAS 69 ( .05 a ) by mention to Rule 203 of the AICPA Code of Professional Conduct. This regulation states that ‘present reasonably ‘ â€Å" implies that the application of officially established accounting rules about ever consequences in the just presentation of fisc al place, consequences of operations, and hard currency flows † .4 GAAP is specified by SAS 69, paragraph AU 411, as a hierarchy of conventions, regulations and steps propagated by peculiar important organic structures, peculiarly the Financial Accounting Standards Board and precursor houses ( e.g. , the Accounting Principles Board ) .4 Thus, if the itemized and statute GAAP have been followed as specified, most likely the certifying CPAs have done their occupations decently and sufficiently in the eyes of the Securities and Exchange Commission and ( likely ) the Public Company Accounting Oversight Board ( PCAOB ) . The standard compositors do non look to take into sufficient history that the format of criterions and their contents are mutualist. In peculiar, the more judgement an accounting rule requires, the more hard is it to project it into a criterion without plentifulness of counsel and, possibly, exclusions. These events have encouraged principal-based theoreticians to show and they standpoint which is more ethical and concerned to the investors and stakeholders ( George J. Benston, Michael Bromwich and Alfred Wagenhofer, 2006 ) . The rule-based imposts of scrutinizing became a trouble-free tool that was responsible for the unethical and immoral behavior of companies like Enron and Arthur Andersen due to which 1000s of people lost their every penny in pocket and their places ( David Satava, Cam Caldwell, Linda Richards, 2006 ) . The comptrollers and hearers should work to re-establish public assurance and to acquire enhanced the ethical behavior. Principle-based attack is necessary to significantly alter the ethical behaviour of the fiscal coverage and auditing. The comptroller and hearers must demo a preparedness to measure them critically and follow principle-based attack and demo committedness to alter house ‘s civilization, if they want to reconstruct their lost credibleness and trust with the populace. To carry on periodic cultural audi ts of accounting houses could be effectual tool. ( Bean and Cunningham, 2004 ) The comptrollers and hearers have moral certain duties in order to warrant with their profession self-respect that includes duties, purposes, moralss, principals, values and committednesss to honour these imposed duties ( Paine, 2003 ) .The hearers must integrate and incorporate both a rule-based rating of the fiscal wellness of an audited house and a principle-based appraisal of the fiscal status of an entity as an on-going concern and as a possible investing chance. The basic duties implicit in that undertaking is to unite proficient expertness and professionalism necessary to accomplish meticulosity, preciseness in supplying adequate information to do cent per centum sure that transparence sing the audited house ‘s fiscal status, and completeness, objectivity and independency in carry oning an audit comprehensive to indemnify the unity of the audit study and hence increased the creditability of the audit house ethical and professional attitude. Recent accounting dirts have raised the concern that regulation – based attack has become excessively vulnerable and there is sky-scraping demand of principles-based government. There is a great argument sing the effectivity in the Governance universe these yearss about how to better the degree of assurance and trust in our communities refering the Governance organic structures of both for net income and non for net income organisations. While many treatments are taking topographic point, the highest profile 1s are playing out in the assorted planetary securities communities, with other organisations taking their lead from at that place. However to some Board members might happen these arguments and statements rather detached and isolated from their daily administration responsibilities and duties. This is truly of import to understanding the different places and stance in this argument of administration, and the implicit in logic and principles should be considered by the Boa rd to break develop policies and best patterns to better administration & A ; transparence. This would take to heighten community assurance & A ; trust in your organisation ‘s leading. To hold a trust on leading and the direction is one of the most of import things for the investor point of position before puting in any company. A fall-out from the continued litany of error of our senior leaders and participants has exposed in the media, which has led to overall aggravation & A ; impairment in assurance and trust of the general public towards those in the privileged place of power and control ( Doug Macnamara & A ; Banff, 2004 ) . As each one of these revelation criticizes into the populace ‘s scruples, the trust and perkiness in Governors and Governance took another monolithic hit. Governors and managers should reflect watchfulness and due diligence in their act before choosing any accounting model and should endeavor to do certain the transparence and effectual control system. The principal based model has shown its importance over clip and raised many inquiries on regulations based system. Governors and managers should utilize a blend of both Rules and Principles that are relevant to the organisation, and formulate and develop new Governance By-Laws, processs, policies and patterns to wake up their organisation ‘s leading behaviour. We are still meeting more and more struggles of involvement jobs at the Governance degree and Following the best patterns and Self-disclosure of these new patterns can better the society trust in organisations. ( George T. Tsakumis, 2009 ) After being analysing the fact and the difficult nucleus worlds of both the rule-based and chief based attack, it is being concluded that comptrollers every bit good as governors should follow the regulations based attack because the principal based model strives for uninterrupted betterment and by following the principal based attack we could achieve the highest degree of transparence and investors assurance. Due to recent dirts accounting criterions are already under terrible unfavorable judgment. The regulation based attack has batch of loopholes because it merely requires the minimal criterions to fulfill it ‘s objectively as comparison to principal based attack which keep on puting new criterions and mileposts. The hearers besides have to hold to demo high criterions of ethical pattern and should identity the malpractices being done by the direction. They should work independently and objectively and should non come under any force per unit area by direction. They work sho uld be run into the aim of the investors and stockholder alternatively of direction. It has besides being witnessed that over the old ages the administration mechanism has non being what it used to be, so that board of managers and governors need to look into the matter of the direction and should prosecute themselves in arguments so that they continuous come up and better the control system and should fasten the cheque and balances on the direction. The system which needs to be now incorporated in the houses should be blend of both regulation based and chief based model ( AAA Financial Accounting Standards Committee, 2003 ) . Together both the model would be a better option for the accounting criterions in order to accomplish highest ethical criterions and best patterns. It would besides assist the comptrollers to re-gain their lost creditability which they have lost and general populace is now loath to swear them.

The University Of Wisconsin Madison - 1597 Words

Overview of the college University of Wisconsin-Madison was founded way back in 1848, but didn t have their first class until February 1849. With more than 400,000 living alumni UW-Madison has proven to be successful with providing educational opportunities to multiple students for many years. Introduction of the college UW-Madison is a State University. This means the school is a state-funded institution with a campus located in that state. UW-Madison currently has over 40,000 students enrolled in their school. It also has over 2,000 faculty members. UW-Madison is a urban school in Madison, WI. The Universities climate is rather typical for the state. During the winter the temperatures drops to around 20 degrees Fahrenheit, and†¦show more content†¦For a non-resident the total would be around $41,366. Parking on campus is $265 for an all year parking permit. If i were to ask a UW- Madison admissions counselor a few questions i would ask the following: What is the best way to prepare for your school? What unique programs are incorporated into your schools curriculum? Choice of Major The major i would choose if I attend this college would be Zoology. I would choose this major because Zoology is the study of all animals, and would help me further understand the world of animals on a scientific level. It would also help me get into Vet School after undergraduate school. Zoology has one of the best placement records for premedical students. As i said in the last paragraph Zoology is the study of all animals. High school students who are planning to major in Zoology are highly encouraged to take as many science and math classes as possible. Zoologists need a variety of skills to be successful on the field. They need to be able to apply scientific rules and methods to solve problems. Zoologists must be able to think critically or use reason to draw conclusions from different test results and scientific observations. Zoologists also must have excellent communication skills for presenting their finding to their colleagues, managers, and to the general public. Last but certainly not least Zoologists must be in good physical shape

Physical Development in Middle Childhood Essay - 1649 Words

The physical, cognitive and socio-emotional domains of human development are influenced by diverse factors. Phases of development extend from the beginnings of human life and continue throughout the lifespan. These developmental phases are characterised by a range of features including brain development, language development and social development amongst others. Gross motor skills include activities such as running, skipping and jumping. They involve the use of the body’s larger muscle groups. Gross motor skills greatly improve in middle childhood due to increased muscle mass, strength and coordination (McDevitt and Ormrod, 2010). These skills also improve with practice and repetition which can be provided by participation in the†¦show more content†¦A child who is isolated by illness may well develop depression and find it hard to resume socialising on his return to school . Consequently he may be behind in both physical and social development and confront the daunting task of recovery. Between the ages of five and twelve years the brain undergoes great development and growth. The increase in neurons and connections promotes the development of fine motor skills. This physiological change is a prerequisite for motor skill refinement and growth. Family income is another factor in the development of the child. A poorer family may not be able to afford healthy food. They may be uneducated about good nutrition. Their child may miss out on the nutrition that a good diet delivers. In many homes television and video games are more readily accessible recreational activities. When both parents work they may not have the time to supervise extra-curricular activities. Time-constrained parents may also more frequently choose fast foods, over- looking nutrition for convenience. The learning environment for middle childhood (as for all others) should be both stimulating and encouraging . The classroom should accommodate the needs of all its students. It is the responsibility of the teacher to be cognizant of their various beliefs and customs. The Australian classroom is becoming increasingly multicultural (Witsel , 2003). By acknowledging a child’s culture and the constraints thatShow MoreRelatedPhysical Development in Middle Childhood1324 Words   |  6 Pagesstudents aged in their middle childhood (6-10 years) and planning curriculum. During this time the student’s physical development is changing dramatically and as teachers we need to understand the changes they are going through so we can adjust the learning environment accordingly. By â€Å"physical† I of course mean the development of the body, brain and motor skills. I will now explain the importance of all factors needed for excellent physical growth and development in the mid dle childhood years. 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The Long Term Nature Of Health Choice Interventions

INTRODUCTION: This paper briefly insurances, some of the current issues and policies related to nutrition, obesity and health. Some of the important economic research openings, needs and challenges are then discussed focusing on a few selected themes, specifically the data needs, organizational and demonstrating challenges and policy fact issues. These research challenges, could further enhance nutrition and obesity, economic studies that can be used to project and implement effective policy interventions. Thesis statement: A key challenge is to determine the long-term nature of health choice interventions, which makes it difficult to obtain rational solutions to America’s obesity problems. As an example, health beliefs are characterized by an individual s perception that he or she is vulnerable to obesity and, if so, that action can be taken to prevent or delay its process. People who feel vulnerable to being obese are more likely to heed recommendations based on information about the links between dietary choices and the risk that cause obesity. They see that dietary changes may lead to positive results. So, therefore, some claim that the only acceptable method to regulated food with labels. Besides â€Å"Obesity is a serious health problem, but government regulation is not the way to solve it.† (Marlow, Abdukadirov 2015). â€Å"Government paternalism is a flawed approach that relies on interventions that have poor checks and balances for their effectiveness.† (Marlow,Show MoreRelatedThe Long Term Nature Of Health Choices Interventions2188 Words   |  9 Pagesobesity and health. Some of the important economic research openings, needs and challenges are then discussed focusing on a few selected themes, specifically the data needs, organizational and demonstrating challenges and policy fact issues. 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Interorganizational Cost Management in Supply Chains †Free Samples

Question: Discuss about the Interorganizational Cost Management in Supply Chains. Answer: Introduction: The primary objective of management accounting report is to provide information for internal decision making with large number of emphasis is paid on planning and controlling procedure. Decisions that are made by the managers substantially remain dependent on the accounting information obtained from the reports. The managers not only need the management accounting report to know the cost of product or service but they also need to break down the cost into smaller components (Drury, 2013). This enables the company to perform What-if analysis and create forecast for future. Some types of decision, which managers often take, includes the pricing of the products, dropping the product or the product line. The managers often make the use of management report for replacing the old, evaluating the performance of the managers or divisions of the company instead of purchasing the product. The primary function of management account is to help the managers in accomplishing decision making with p lanning and controlling. The control functions of management accounting can be the determinant of the organizational success. After the strategies are set and the plans are made, the primary role of the management in management accounting is to take steps in order to make sure that the plans are carried effectively or if the conditions are warrant the plans are modified. This forms the critical control functions of the management; since management consists of directing the activities of other, a major part of the control function is to assure that managerial staff should discharge their responsibilities (Fayard et al., 2014). A better management control system involves creating standards, measuring performance against the standards and rectifying the deviation from the standard and plans. A better management control system helps in stimulating actions by marking the noteworthy deviation from the original plan and demonstrating them for the employees that can set the things right. The control functions of the management accounting assesses whether an organization plans are implemented sufficiently and regularly leads for future (Otley Emmanuel, 2013). Several organizations often evaluate compare the actual outcomes from the planned outcomes with the budgeted plan to assess the performance of the employees, departments or the whole organization. The four purposes of product costing are as follows Decision making by the managers External reporting Profit maximization of the products by making the product the most cost efficient Estimation of cost that is used in the absolute value Manufacturing Statement In the Books of Waugh Manufacturing Company Manufacturing Account For the year ended 30/9/X7 Dr Cr Particulars Amount ($) Amount ($) Particulars Amount ($) Amount ($) To Opening Stock By Sales of Finished Goods 7000000 Raw Materials 400000 To Work in Process Labour 90000 By Closing Stock To Finished Goods 450000 Raw Materials 80000 To Work In Process Labour 35000 Finished Goods 200000 To Work In Process Expenses 25000 1000000 By Work In Process Labour 25000 To Purchase of Raw Materials 2200000 By Work In Process Expenses 12000 To Inward Charges on Raw Materials 190000 By Purchase of Raw Materials 34000 To Direct Labour 600000 To Manufacturing Expenses 220000 To Salaries (Factory) 600000 Add: Accrued Salaries (Factory) 3000 603000 Rates (75% Factory) 26250 Insurance (75% Factory) 13500 Depreciation Expenses 35000 4887750 To Gross Profit (c/d) 2463250 (Transferred to Profit and Loss A/c) 7351000 7351000 Profit and Loss Account In the Books of Waugh Manufacturing Company Profit and Loss Account For the year ended 30/9/X7 Dr Cr Particulars Amount ($) Amount ($) Particulars Amount ($) Amount ($) To Carriage Outward 21000 By Gross Profit b/d 2463250 To Advertising 50000 Discount to Creditors 9000 To Audit Fee 3500 To Discount to Debtors 12000 To Insurance Office (25%) 4500 Less: Prepaid Insurance 2000 2500 General Expenses 30000 Travellers Commission 180000 Tax Expenses 500000 Light and Power 30000 To Salaries (Office) 500000 Add: Accrued Salaries (Office) 5000 505000 To Rates (75% Office) 8750 1342750 To Net Profit 1129500 (Transferred to Balance Sheet) 2472250 2472250 Direct Labour: Direct labour cost represents the gross cost of wages for all the labour that is associated with the particular job (Fayard et al., 2014). The labour must related to those employees that are directly working on the item that is being produced. Indirect Labour: Indirect labour cost must be included in the factory overhead account. The indirect labour represents the cost of any labour that assist the production process but does not involve directly in the conversion of materials in the finished product. Overtime premium represents the amount, which is paid for the overtime worked beyond the normal wage rate. The overtime premium is treated as the direct labour cost and it is included in the manufacturing overhead cost. Overtime premium are considered as the direct labour costs at the normal rate and it is charged to the production on the identical basis since the time worked during the normal hours however the premium paid during the overtime is not considered as the direct charge against the production but it is recovered as the production overhead through the overhead recovery rate. Accrued Payroll A/c Particular Amount Particular Amount To Balance c/d $ 18,000.00 By Salaries and Wages A/c $ 40,000.00 Salaries and Wages Expenses Account $ 10,000.00 Salaries and Wages Expenses $ 10,000.00 To Cash $ 40,000.00 By Balance b/d $ 22,000.00 To Salaries and Wages Payable $ 4,000.00 Total $ 72,000.00 Total $ 72,000.00 Computation of Gross Pay Computation of Gross Pay for September Amount ($) Gross Pay per day 8000 Total gross pay for September 240000 Withholding each day 2400 Total withholding for September 72000 Net Pay 168000 Total amount credited 168000 Journal Entry Particulars Amount Amount Salaries and Wages Expense Account ...................Dr 240000 To Accrued Salaries and Wages Payable A/c 240000 Salaries and Wages Account ......................Dr 168000 To Cash A/c 168000 Salaries and Wages Expense Payable ...................Dr 2400 To Salaries and Wages Payable A/c 2400 Costing systems represents the information systems. They usually require a specific type of information such as the direct labour hours and the unit produced (Otley Emmanuel, 2013). A traditional system of costing assigns overhead with the single plant wide application of overhead or rates for the operating department are based on the volume based on using the application such as the direct labour hours or the machine hours. All the cost of overhead however does not fluctuate with the volume. Assigning these costs in accordance with the volume basis will distort the amount of costs assigned to the various lines of product. As defined by Bhimani et al., (2013) activity cost on the other hand is the refinement of the traditional costing system of assigning the manufacturing overhead to the units produced. Putting forward an argument, the traditional system of costing always makes the use of the volume related measures such as direct labour hours or the machine hours to allocate the overhead cost of the manufactured products. On the other hand, ABC costing allocates the overhead cost to the products based on the resources that is consumed by each of the activity involved in the process of designing, producing and distributing the particular product. This is accompanied by assigning the cost to cost pools that is represent specified activities and allocating these costs by using appropriate the appropriate cost drivers to the product. To argue with ABC implement a more focussed and detailed approach instead of using the department or the plant as the level for assembling the costs (Otley Emmanuel, 2013). ABC costing provides the more appropriate and informative cost of products that leads to more accurate product profitability measurement to provide better information regarding the strategic decisions concerning the pricing, product line, consumer market and capital expenditure. ABC costing offers the managers with easy access to relevant costs for making business decisions that enables them to take more competitive position. There are certain arguments against the ABC costing which includes the areas of allocations (Williams, 2014). Even though the data are available, there are some costs that require allocations to departments and products in terms of the arbitration volume that measures by discovering the specific activity that results in occurrence of cost that may not be at times feasible. ABC generally needs more than a year for the successful development and implementation (Cost, 2016). Since ABC generates large volume of information there are large number of information that misleads the managers into concentrating on the wrong data. However, it can be concluded that ABC provides the managers with easy identification and access of important cost for business decision making that enables them to be in more competitive position. Overhead Allocation by Using Direct Method Overhead allocation by using Direct Method Service Department S1 S2 P1 P2 Total Indirect Manufacturing expenses 15000 13000 30000 40000 S1 Allocation -15000 1500 7500 6000 15000 S2 Allocation 2600 -13000 5200 5200 13000 (-0) (-0) 42700 51200 28000 Overhead Allocation by Using Overhead Allocation using Step Method Service Department S1 S2 P1 P2 Indirect Manufacturing expenses 15000 13000 30000 40000 S1 Allocation 2600 -13000 5200 5200 S2 Allocation 6666.667 8333.333 Total 41866.67 53533.33 Overhead Allocation Using Reciprocal Service Method Reciprocal method of overhead Allocation S1 S2 P1 P2 Indirect Manufacturing Expenses 15000 13000 Allocation of S1 17600.02 1760.002 10560.01 5280.006 Allocation of S2 2952 14760 6642 5166 Total cost allocated to each P1 and P2 17202.01 10446.01 Reference List: Bhimani, A., Horngren, C. T., Sundem, G. L., Stratton, W. O., Schatzberg, J. (2013).Introduction to management accounting. Pearson Higher Ed. Cost, T. M. I. (2016). Cost and Management Accounting. DRURY, C. M. (2013).Management and cost accounting. Springer. Fayard, D., Lee, L. S., Leitch, R. A., Kettinger, W. J. (2014). Interorganizational cost management in supply chains: Practices and payoffs.Management Accounting Quarterly,15(3), 1. Otley, D., Emmanuel, K. M. C. (2013).Readings in accounting for management control. Springer. Williams, J. (2014).Financial accounting. McGraw-Hill Higher Education.