Absorption vs. Variable Costing Essay Example for Free

Absorption vs. Variable Costing Essay This case study will look at Jokkmok Industries and one of its managers, Mr. Rosen, who is bucking for a promotion to CEO. His division uses absorption costing and has the ability to produce 50,000 units a quarter with a fixed overhead amount of $600,000. While the sales forecast shows that the company will only sell 25,000 units during each of the next two quarters, Mr. Rosen wants to double his budgeted production for the second quarter from 25,000 to 50,000 units. We will look at Mr. Rosen’s decision and see how it affects his company’s bottom line by putting the figures from last quarter and the next quarter into an absorption income statement and a contribution margin statement. From this we will be able to see the differences in production costs from the two income statements. These figures will let us be able to assess if Mr. Rosen has improved his division’s performance by increasing production. We will also be able to tell if absorption costing is a viable option for management to use when making decisions like increasing production when sales are not forecasted to improve. We will also discuss a few shortcomings of the absorption approach and how it relates to management. And finally, we will see if Mr. Rosen’s decision would allow him to be considered for the CEO position. Absorption vs. Variable Costing (Contribution margin) â€Å"The main difference between variable costing and absorption costing is the accounting for fixed manufacturing costs.† (Horngren C. n.d.) This is never more evident than in this case study. Income statements prepared using these different methods usually produce different net operating income, and they will also produce different costs per unit sold. In order to completely fill out the income statements we will need to look at the 1st quarter’s income statement listed in Table 1. From the data in table 1 we will need more data to input into the absorption and contribution margin income statements. This additional data is displayed in Table 2. Now we will plug these numbers into both the absorption and contribution margin income statements shown in tables 3 and 4 below for both the 1st and 2nd quarters. Information for setting up these tables was obtained from the article â€Å"Income Comparison of Variable and Absorption Costing† from Accountingexplanation.com. One can notice right away that there are some major differences between the two income statements especially in the 2nd quarter’s net operating income. Under absorption the net operating income is $650,000 and Mr. Rosen would think that his bottom line is looking better and he could almost see himself in the corner office. But running the numbers using the variable costing method in the contribution income statement, the increase in production shows the same net operating income as the previous quarter which was $350,000. So how can the bottom line look so much better under absorption than contribution? The main reasons have to do with fixed manufacturing overhead and inventories. Fixed manufacturing overhead are things like rent, facilities expenses, salaries, and insurance that do not change over a given period of time. â€Å"Since fixed overhead costs do not change substantially, they are easy to predict, and so should rarely vary from the budgeted amount.† (Bragg 20 13) This is demonstrated in the cost per unit sold difference between the first and second quarters. First quarter’s was $72 while 2nd was $60. The reason is because fixed manufacturing costs are involved in the equation. In absorption you have to take the fixed manufacturing costs ($600,000) and divide by the total units manufactured (50,000) to get $12 per unit. Now you add that to the cost per unit manufactured on Table 1 ($48) to get a total of $60 per unit manufactured. When the company only produced 25,000 units the cost was $72 per unit. ((600,000/25,000) + $48 = $72). Now the excess fixed manufacturing costs are rolled into inventory for the next quarter. As shown in the less ending inventory in Table 3 ($1,500,000), because 25,000 units of the units manufactured were not sold. Contribution margin or variable costing does not break up the fixed manufacturing costs, instead it puts in the entire amount of $600,000 into the quarter and does not roll over the fixed costs into inventory. (As shown in the line fixed manufacturing overhead below the contribution margin.) Ho wever, in variable costing, $48 of manufacturing cost per unit is rolled over in the inventory. Because variable costing accounts for the fixed costs entirely it is the better option for knowing where your company stands. Besides the problems with absorption costing listed above, it considers fixed manufacturing overhead as product cost which shows a higher cost per unit than variable costing. As a result, it does not help management decide the selling price of a product. In the example above table 3 shows $72 and $60 per unit sold, while table 4, the variable cost per unit sold is $55. Also absorption costing can make the bottom line look better than it is by removing product costs from the income statement by producing inventory. This way managers, like Mr. Rosen, who are evaluated on the basis of operating income can temporarily improve profitability by increasing production. But there some that still think there are advantages to absorption costing. â€Å"Advocates of absorption costing argue that all manufacturing costs must be assigned to products in order to properly match the costs of producing units of product with the revenues from the units when they are sold.† (Accountingexplanation .com n.d.) But given the reasons stated above variable costing is still the way to keep the books for the decision makers. I would not recommend Mr. Rosen for the CEO position because he seems to have cooked the absorption books in his favor. By increasing his production he manipulated the fixed manufacturing costs to show them lower than they really are and thus showing a better net operating income. But the real costs are rapped up in inventory for the next quarter to worry about, like kicking the can down the road. There is something that Mr. Rosen could do, or might have been planning to do, to correct the inventory problem. He could plan on selling more units. What if market research shows that sales will increase by nearly 20% if Lokkmok drops prices by 5% to gain a competitive edge in the 3rd quarter? Look at Tables 5 and 6 below to show how dropping the prices and increasing sales to get rid of inventory would help the bottom line. Notice the difference between keeping the status quo of pricing and sales compared to the ‘what if’ third quarter numbers on both income statements. Now notice the difference of the bottom line between the absorption ‘what if’ 3rd quarter and the contribution margin income statement, the bottom  line suffers under absorption because sales are eating into the inventory, which is a good thing. But in reality the increase sales has increased revenue, eating away at inventory and actually helping the bottom line, as is the case on the contribution income statement which shows net operating income went up over 21%. Conclusion We have discussed the shortfalls of absorption costing, while showing the many benefits of variable costing and the contribution income statement. Whether it showing the correct net operating income for a company that increases production, or that selling more units, cutting into inventory, and increases revenue actually helps the bottom line, variable costing is correct tool for decision makers. Attached to the submitted Case assignment is the excel worksheet I used. I learned a lot about accounting and excel to complete this assignment. I had a fun time crunching the numbers to see how sales, fixed/variable costs, unit pricing and the like affect the income statement. Please feel free to open and change the yellow highlighted sections to see the outcomes. Please give me any feedback on the excel spreadsheet, for I was a broadcast journalism major 18 years ago and have not tinkered with spreadsheets too often. Thank you. References Horngren C. (n.d.) Chapter 9: Absorption/Variable Costing Retrieved from http://www.csus.edu/indiv/p/pforsichh/accountinginfo/121/documents/newCh09In-ClassProblemsHorngren13e-MYCOPY-X2.pdf Bragg, S (2013) What is fixed overhead?, AccountingTools. Retrieved from http://www.accountingtools.com/questions-and-answers/what-is-fixed-overhead.html Accountingexplanation.com. (n.d.). Advantages, Disadvantages, and Limitations of Variable Costing Systems. Retrieved from http://www.accountingexplanation.com/advantages_disadvantages_limitations_of_

Moral Complexity in Kieslowskis the Decalogue (1989)

Moral Complexity in Kieslowskis the Decalogue (1989) Although the moral stories that constitute Polish director Krzyszto KieÅ›lowskis The Decalogue (1989) were inspired by the Ten Commandments (as per the films umbrella title), the way they relate to Gods Law as revealed to Moses is by no means straightforward or clear-cut; nor is the rich symbolism which Kieslowski weaves throughout the films. As this paper shall demonstrate, the ideas and themes in The Decalogue are complex and often ambiguous, especially with respect to two primary and recurring symbols: the huge apartment complex where the various characters reside and occasionally cross paths and an unnamed, mysterious male figure who hovers on the periphery of the action, silent and observing. KieÅ›lowski uses these two symbols to illustrate and develop the metaphysic that lies at the heart of the film. The films [that constitute The Decalogue] should be influenced by the individual commandments to the same degree that the commandments influence our daily lives†, KieÅ›lowski notes in the introduction to the published script of The Decalogue (quoted in Cunneen, 1997). Joseph Cunneen suggests that this influence is subtle and indirect. It is significant that the films do not have separate titles that contain text of the commandments; as a result, the viewer is â€Å"often unsure of the relationship between a film and a particular commandment; to the director, if the numbers of some episodes were reversed for example 6 and 9 it would make no difference† (Cunneen, 1997). KieÅ›lowski thus encourages intellectual guesswork on the part of his audience. â€Å"I merely announce, for example, Decalogue 1. The spectator looks at the film and . . . begins to think about the commandment(s)†. (KieÅ›lowski, as quoted in Cunneen, 1997). For example, in Decalogue VI th ere seem to be no reference to any one particular commandment, though it does contain references to stealing (the peeping-tom protagonist steals a telescope to spy on a female neighbor) and killing (the same character slashes his wrists near the end of the film). This â€Å"thoroughly un-didactic† approach enables KieÅ›lowski and his co-screenwriter, Krzysztof Piesiewicz, to develop their themes with subtlety and restraint (Porton, 50). In The Decalogue, as in life, nothing is cut and dried. â€Å"Each episode can be likened to a moral parable that suggests . . . how we can live ethically in a world where the false comfort of either a belief in God or dialectical materialism is unavailable†, states Porton (Porton, 48). Jonathan Rosenbaum would seem to agree that the films power is suggestive rather than didactic: â€Å"The finely sculpted scripts of these films become suggestions of how we might think about these people, not directives about how we should judge them† (Rosenbaum, 159). He goes on to say that the decision to produce a series of films that correspond to the Ten Commandments in name and number is essentially â€Å"a packaging idea, successfully designed to give KieÅ›lowski an international reputation and made in part for export† (Rosenbaum, 155). By the directors own admission, he and Piesiewicz avoided any overt political references to the Poland of the mid-1980s in order that the films could be marketed in other countries (Stok, 145). Yet none of this detracts from The Decalogues intellectual, moral and aesthetic stature. KieÅ›lowski is a serious artist whose ultimate concern is integrity that of his characters and also of himself, as a filmmaker. He does not teach morality (in the sense of â€Å"thou shalt not†) but rather contemplates and probes lifes so-called â€Å"grey areas†. According to him, â€Å"integrity is an extremely complicated combination and we can never ultimately say ‘I was honest or ‘I wasnt honest. In all our actions . . . we find ourselves in a position from which theres really no way out and even if there is, its not a better way out [but only] the lesser evil. This [choosing which way out to take], of course, defines integrity† (Stok, 146 149). The notion, then, that a set of ten rules is all we need is simplistic to the point of absurdity. The decisions we all must make in our lives are often difficult and painful; they are also dependent on a host of different factors which have to be weighed and taken into account. Where morality is concerned, perspectives have to be altered and sometimes replaced with new ones. Mario Sesti suggests that the complexity of the ideas at play in The Decalogue is symbolized, in part, by the high-rise apartment complex which is the central setting for all the episodes. â€Å"Throughout the work a system of hints, correspondences and allusions imperceptibly laces together the tangled plights of the characters who live in the [same] apartment block. Everyone either knows or ignores one another, but everyone is aware (however reluctantly) that they belong to the same narrative† (Sesti, 183). Portman remarks that KieÅ›lowskis signature theme in virtually all his films (not just The Decalogue) is â€Å"the ineffability of human experience through chance encounters or near-encounters of protagonists whose paths would never ordinarily intersect† (Portman, 2001). Locating most of the action in and around the huge apartment building where the various characters live, and where their paths occasionally cross, allows KieÅ›lowski to stage such chance encounters and near-encounters while â€Å"(weaving the) single episodes into an overall tapestry† (Sesti, 183). The director notes that the idea of choosing characters at random and observing how they act and interrelate is well-served by the apartment building setting: â€Å"We had the idea that the camera should pick somebody out, . . . then follow him or her throughout the rest of the film†, he says, adding that since the apartment building has â€Å"thousands of similar windows framed in the establishing shot†, it was an ideal setting for his purposes (Stock, 146). Cunneen explains that the apartment building helps â€Å"unify the series† since we see the same few buildings again and again (that is, from episode to episode), adding that â€Å"in such a context it becomes natural for a character we see on the stairs in one episode to become a major figure in a later one† (Cunneen, 2001). By extension, it would not be an exaggeration to say that the apartment building symbolizes the unity and interrelatedness of experience. Despite the interrelatedness, Michael Wilmington argues that all the characters in the series think of themselves as essentially â€Å"isolated† (Wilmington, 2001). Occasionally, to some minor degree, the setting shifts away from the Warsaw suburb and into the city, and even the countryside, yet the director has a nostalgic idea of a return the monotonous high-rise blocks (Wilmington, 2001). The symbolism of the notion to portray such areas of Warsaw is that only in those tall grey buildings can the audience get familiar with many different emotions of the inhabitants: love, hate, friendliness, politeness, curiosity and more. There is constant interaction between the neighbors, making KieÅ›lowskis series very realistic and simple to understand for his viewers. The apartment building is, in effect, an objective correlative to this very malaise. The â€Å"deliberately gray or brackish colors† of the building â€Å"capture an edifice that signifies both the State and the monotony of life in ‘Peoples Poland† (Porton, 2001). In a similar vein, Agnieszka Tennant makes reference to the â€Å"mass-produced, colorless buildings†, â€Å"cheerless wintry outdoors†, â€Å"cold flats† and â€Å"impersonal stairwells, elevators and offices† that constitute the films mise-en-scà ¨ne (Tenant, 2001). Another function of the apartment-building setting is that it allows for an open narrative structure a structure which â€Å"invites the viewer to interpret the actions of [the] protagonists, to follow their struggles with destiny in an abundance of chance encounters† (Haltof, 79), while serving as a convenient symbol for voyeurism and shifting perspectives (that is to say, the viewers as well as the directors gaze). Cunneen is correct to stress that KieÅ›lowskis camera is â€Å"fond of windows, mirrors, or any objects that offer possibilities of reflections† (Cunneen, 2001). This tendency opens new perspectives on the protagonists of the film series. They are viewed from behind the glass, lens or mirror which highlights that their actions could not be what they seem and have more dimensions to them. In KieÅ›lowskis films, glass serves to self-consciously foreground the act of looking†, according to Annette Insdorf (Cunneen, 2001, quoting Insdorf in the latters Double Lives, p. 91). In Decalogue V, Piotr, the lawyer of Jacek the killer, is â€Å"framed in a mirror† before we actually see him. As well, â€Å"the driver [victim] is presented as glass reflects the apartment complex† and â€Å"Jacek is introduced in the street, reflected in a mirror as well† (Insdorf quoted in Cunneen, 2001). Sesti refers to KieÅ›lowskis themes of â€Å"uncertainty† and â€Å"bewilderment†, noting that â€Å"the most typical image in The Decalogue is a shadowy interior, a character at the window, or a gaze without rancor, happiness or hope† (Sesti, 187). A case in point is Decalogue VI, which begins with Olaf, the peeping tom character, spying on Magda, the older woman who is his neighbor, but ends in reverse, with Magda spying on him. KieÅ›low ski concedes that this â€Å"change in perspective† is essential to the episodes structure (Stok, 169). Other examples of the gaze may be found in Decalogue I when the boy Pawel watches a pigeon on his windowsill in the beginning. Later, after Pawel drowns, his aunt watches slow-motion memorial footage of him on a TV screen in a shop window. In Decalogue V the gaze is noticed during the murder of the cab driver when the killer Jacek hesitates for a brief moment when the victim â€Å"looks up at him and Jacek sees his suffering†; he responds by covering the mans head (Hogan, 2008). Curiously, KieÅ›lowski here seems to be equating the gaze with death. Another significant and symbolic link between the episodes is the presence of the mysterious, silent young man whom the audience sees only occasionally. He is absent from episodes 7 and 10. This omnipresent figure â€Å"with searingly watchful eyes and an Old Testament intensity† (Cunneen, 2001) usually shows up â€Å"just before [a] character makes a difficult ethical decision, or just before something unexpected happens† (Tennant, 2001). He can be observed in Decalogue I sitting at a campfire; in Decalogue V, as a road inspector and also as a painter in prison; in Decalogue VI, as a man in a white suit; in Decalogue VIII, as a student listening to the lecture of one of the two main characters; and in Decalogue IX, as a cyclist who watches the protagonist try to kill himself. This mysterious man can be identified with a guardian angel or the â€Å"walking consciousness†. He is present at the times of crucial decisions by the protagonists, but he never judges. On the contrary the â€Å"angel† is trying to push the troubled heroes to a better moral choice, as with Jacek in Dekalogue V he shakes his head to silently protest the murder or in Dekalogue IX saving Roman from succeeding in his suicidal attempt. The figure is still puzzling because he seems to have very little to no influence on the action and therefore cannot be considered a character in the proper sense. Tenant believes he â€Å"symbolizes Gods presence among us, Christian conscience, or at least for a secular audience fate† (Tenant, 2001), while Haltof sees him as an â€Å"Angel of Fate† who â€Å"adds an almost metaphysical dimension† to the films (Haltof, 81). As Sesti explains, although the figure â€Å"never interferes with the action, [he is] perfectly aware of it to the point of foreseeing its conclusion†. He never utters a word but rather â€Å"looks directly into the camera, and his disquieting silence seems to comment on the story†. Sesti agrees that this â€Å"kind of chorus figure† acts as a unifying link for the episodes but points out that â€Å"we do not identify with him, for his presence suggests the inflexibility of fate and the vulnerability of every individua l. . . . [His gaze is] the gaze of some divine figure, distressed by his uselessness and by the impossibility of redeeming the world† (Sesti, 184). The ambiguity and symbolic richness of the â€Å"angel† figure and of the apartment complex testifies to KieÅ›lowskis mastery as a filmmaker. The Decalogue does not lend itself to a reductionist reading; quite the opposite. A â€Å"vast fresco of private emotions and subtle interactions† (Wilmington, 2000) on the one hand, it is also a work that is rich in themes and ideas. As Wilmington observes, these themes are in fact common to all of KieÅ›lowskis films: â€Å"Choice is fate. Pain underlies beauty. Isolation is an illusion. Disparate are we. Sin is inescapable. Soul is flesh. Film is life. The Decalogue, [KieÅ›lowskis] prime act of cinematic voyeurism, draws those threads together† (Wilmington, 2000). By turning to such methods as a common setting of high-rises in Warsaw and a small trace of a mystic messenger from God, KieÅ›lowski is able to unite and add coherence to ten short films from his Dekalogue series. The films are complex and deep. They require thorough analysis and knowledge of the Biblical context. The author is making it easier to understand for his audience by bringing in common threads to each episode and opening the conclusions for different interpretations and room for opinions. References Cunneen, Joseph. â€Å"‘Being Alive is a Gift: Krzysztof KieÅ›lowskis ‘The Decalogue†Ã‚  Spiritus: A Journal of Christian Spirituality. 1:1. 2001. pp. 79-85. John Hopkins University Press. (Note: Cunneen quotes KieÅ›lowski in the introduction to the  published script of The Decalogue, for which, see bibliographic entry.) Cunneen, Joseph. â€Å"Kieslowski on the mountaintop†. Commonweal. 124:14, Aug. 15,  1997. New York, N.Y., 1997. pp. 11-14 Haltof, Marek. The Cinema of Krzysztof KieÅ›lowski: Variations on Destiny and Chance.  Wallflower Press: London. 2004. pp. 75-107. Hogan, Patrick Colm. â€Å"Tragic Lives: On the Incompatibility of Law and Ethics. College  Literature. West Chester: 35:3, Summer 2008. 30 pp. KieÅ›lowski, Krzysztof. â€Å"Introduction†, in KieÅ›lowski, K. and Piesiewica, P., Decalogue The Ten Commandments [translated by Phil Cavendish and Suzanna Bluh].  London: Faber and Faber, 1991. Kieslowski, Krzystof and Krzysztof Piesiewicz. The Decalogue. VHS. Distributor:  Band à   Part. 10 episodes on 5 cassettes. Directed by K. Kieslowski. 1987. Porton, Richard. â€Å"The Decalogue†. Cineaste. New York: Summer 2001. 26:3; pp. 48-50. Rosenbaum, Jonathan. Essential Cinema: On the Necessity of Film Canons. John Hopkins University Press: Baltimore. 2004. pp. 152-159. Sesti, Mario. â€Å"DEKALOG 1 10†. In The Hidden God: Film and Faith. Mary Lea Brandy and Antonio Monda, eds. The Museum of Modern Art: New York, N.Y.  2003. pp. 183-187. Stok, Danusia, ed. KieÅ›lowski on KieÅ›lowski. Faber and Faber Limited: London, 1993. Tennant, Agnieszka. â€Å"The Ten Commandments become flesh†. Christianity Today.  Carol Stream: 45:2, Feb 5, 2001. pp. 75-76 Michael Wilmington. â€Å"Long decades journey into light†. Film Comment. New York,  N.Y.: 36:2, March/April 2000. pp. 9-10

Advantage Of Star Topology

Advantage Of Star Topology Star Topology: In a typical star topology, all computers/ stations are connected to a central device, usually a switch. They are connected to this central device via cable segments. Such cable segments are Unshielded Twisted Pair (UTP) and Shielded Twisted Pair, as well as, fibre optic cabling. http://www.inetdaemon.com/img/topology_star.gif Advantage of star topology: With the star topology, if one cable of device goes down, the rest of the network is not affected (fault tolerance). Disadvantage of star topology: However, because management of communication is centralized, if the main switch or hub goes down the whole network goes down. Extended Star Topology: As the name implies, it is a bit more advanced than the typical star topology. In this topology, there is also a central device, usually a switch, in the middle of the network. However, instead of computers being directly connected to this central switch, other switches or hubs are connected to its ports. Computers and other peripherals are then connected to these switches or hubs, forming other stars; hence an extended star is the final result. http://t0.gstatic.com/images?q=tbn:O2WYXsb8K_NPNM:http://upload.wikimedia.org/wikipedia/ro/b/b5/Extended_star_topology.png Advantage of extended star topology: As a result of there being a central switch, it is easy to locate and troubleshoot any problematic areas. Disadvantage of extended star topology: Again, because of the use of the centralized switch, once the switch goes down it creates problems for the entire network. Ring Topology: In this particular network topology, each computer/ station is directly connected to the next one in line and ends at the very first computer/ station, resulting in a circular formation/ arrangement of the cables. Each computer has the responsibility of retransmitting communication messages. The communication messages all travel in one direction and as a result of having no end in the circular formation, there is no real need for termination. http://www.inetdaemon.com/img/topology_ring.gif Advantage of ring topology: Due to the topologys structure, there is no need for terminators. Disadvantage of ring topology: Any break or fault in the cable can disrupt communications. Bus/ Linear-Bus Topology: This structure utilizes a single cable segment which connects all the computers in a single straight line. All computers in this topology share this single cable segment and as a result a terminator is needed. This is due to the fact that the signals need to be absorbed as they reach the end of the bus in order to free the network for fresh and newer communications. http://www.inetdaemon.com/img/topology_bus.png Advantage of bus topology: This is an inexpensive topology to install. Disadvantage of bus topology: With all the devices sharing the same backbone cable, communication speeds are lowered. Tree Topology: Logically, this is an extension to the less complex bus topology. www.networkdictionary.com states that The transmission medium is a branching cable with no closed loops. The tree layout begins at a point called the head-end, where one or more cables start, and each of these may have branches. The branches in turn may have additional branches to allow quite complex layouts. It is often referred to as the star- bus topology. Available from: www.networkdictionary.com/networking/lanat.php [Date accessed: October 24th 2009] graphics/04fig11.gif Advantage of tree topology: This topology allows point to point wiring for individual sectors. Disadvantage of tree topology: A break in the main backbone cable will affect the entire network. Mesh Topology: In the mesh topology, each device in a network is connected to every other device in the particular network. The mesh topology is typically used to connect several LANs together to create a WAN (it is more WAN based technology) e.g. the internet is a perfect example of a mesh topology. http://www.google.tt/images?q=tbn:MKaJ7Z8cc3BUJM::www.erealmedia.com/cms102/uploads/NetworkingPrinciples/Chapter1/1_23_MeshTopology.jpgt=1h=196w=176usg=__QGrcgQACaPCnhXDPW-hE9X5a-Rw= Advantage of mesh topology: Due to the fact that all devices are interconnected to each other, there are various alternate routes, which improve fault tolerance. Disadvantage of mesh topology: Managing and troubleshooting this architecture is very difficult, complex and expensive. 1.2.0 Advantages and Disadvantages of LAN media The media used in a typical LAN (Local Area Network) are Coaxial cables, Twisted-pair cables (Unshielded and shielded twisted pair) and Fibre Optic cables. 1.2.1 Advantages of Coaxial cables: Appropriate for Broadband system: Coaxial cables possess adequate ranges of frequency that can support several network channels and as a result of such capability, allows for much greater throughput. Better bandwidth: Compared to twisted pair cables, coaxial offers a better bandwidth system wide, as well as, better bandwidth for each network channel. As a result of this, there is support for a diverse range of service. Network functionalities such as data, voice, video and even multimedia can profit from the improved capacity. An even better spacing between amplifiers: Due to the cable shielding possessed by coaxial, there is a reduction in noise and crosstalk, thereby allowing amplifiers to be spaced farther apart. Lower error rate: Noise resistance is enhanced because the inner conductor is in a wire mesh and coaxial has lesser error rates. Better channel capacity: Extensive capacity is offered from each of the several channels. Disadvantages of Coaxial cables: Installation can be expensive Prone to damage from lightning strikes: People residing in areas, in which lightning strikes frequently occur, must be cautious. If the lightning is conducted by a coaxial, chances are that the equipment connected to the end of that particular coaxial, may be fried. Noise: The path of return has noise exertion and the end apparatus requires additional aptitude to deal with error control. Deployment architecture problems: The bus topology in which the coaxial is set up is vulnerable to noise, clogging and security can be jeopardized. Bidirectional (two-way) upgrade is required: In countries where there is a history of cable television, these systems are designed and built for broadcasting, not interactive communications. For a service provider to offer a subscriber any form of two-way communication services, the current network system needs to be upgraded to a Bidirectional system. 1.2.2 Advantages of Twisted pair cables: The cost of installing twisted pair on site is low High availability: Billions telephone subscriber lines established on twisted-pair have been set up and because it is already in the ground, the telecommunication companies will use it. Low cost for local moves, additions and changes in places: Individuals can swap twisted-pair terminating in a modular plug with another jack. This can be done without a service technician, given that the wiring is already in place. Disadvantages of Twisted pair cables: Frequency spectrum is limited: The total serviceable frequency spectrum of is about 1MHz. High error rates: It is extremely susceptible to interferences in signal communications, caused by EMI (Electromagnetic Interference) or RFI (Radio Frequency Interference). Data rates are limited: The longer the distance the signal travels over cable, the lower the data rate will be. At 30 feet (100m), twisted-pair is capable of carrying 100Mbps. At 3.5 miles (5.5km), the data rate can drop to 2Mbps or possibly less. Short distances are required between repeaters. 1.2.3 Advantages of Fibre Optic cables: Fibre optic cables have higher bandwidth compared to other mediums. It is impossible to tap into fibre optic cables. This makes them much more secure compared to other mediums. One can add equipment to provide extra capability over a fibre without having to change it. No electricity passes through the cables what so ever, and as a result they do not conduct lightning strikes They are light weight Disadvantages of Fibre Optic cables: They are more fragile compared to other mediums. Installation of the cables is quite expensive. Termination of fibre optic cables is quite complex and requires special tools 1.3.0 Recommendation After much investigation of the various LAN topologies and media, I have gathered comprehensive information and have come to a conclusion which topology and media type should be used. With respects to the LAN topology, I strongly recommend that the extended star topology be implemented. The extended star offers fault tolerance in that, if failure in one cable or device occurs, it doesnt pose as a threat to the rest of the network. If at all there are problems with particular cables or devices, the task of locating them is quite easy. Management is centralized due to the use of the centralized switch and it is easy to add devices as the network expands. Also, it can be upgraded for faster speeds and better performance, not to mention that it is the most widely used, so much support is available. Such a LAN topology proves to be quite costly but with all its benefits it is worth the expense. With regards to network media, if the extended star LAN topology is to be in use, the unshielded twisted-pair cables are a suitable medium. The installation costs are low and in addition, any changes or additions are cheaper compared to other media types. Furthermore, telecommunication companies will use subscriber lines that already exist, so there is no need for additional costs of running lines. Bibliography K. Wilson Jarrett and L. Goleniewski, (Oct. 12th, 2007), Traditional Transmission Media for Networking and Telecommunications. (Coaxial Cable) www.informit.com/articles/article.aspx?p=683070seqNum=2# [Date accessed: October 24th 2009] K. Wilson Jarrett and L. Goleniewski, (Oct. 12th, 2007), Traditional Transmission Media for Networking and Telecommunications. (Twisted-Pair) http://www.informit.com/articles/article.aspx?p=683070 [Date accessed: October 24th 2009] K. Wilson Jarrett and L. Goleniewski, (Oct. 12th, 2007), Traditional Transmission Media for Networking and Telecommunications. (Fibre Optics) http://www.informit.com/articles/article.aspx?p=683070seqNum=5 [Date accessed: October 24th 2009] Network Dictionary, (2004-2010), LAN Architectures and Topologies: Bus, Star, Ring and Tree. www.networkdictionary.com/networking/lanat.php [Date accessed: October 24th 2009] Task 2 a) 2.1.0 Internet services required 2.1.1 E mail: The abbreviation for electronic mail; this is a system of exchanging information/ messages digitally via the internet. 2.1.2 Voice/VoIP: The abbreviation for Voice Over internet Protocol; this is a system used in telecommunications for the transmission of voice traffic/phone calls over any network based on IP (Internet Protocol) e.g. the internet. 2.1.3 FTP: The abbreviation for File Transfer Protocol; this is the TCP/IP standard used for the transferring of files from one computer to another. 2.1.4 TELNET: This is the TCP/IP standard used for remote terminal services. It allows users at one site to transparently interact with a remote system or network at another site, whilst appearing as a local terminal. 2.1.5 Video communication: J. Wilcox Pg.3 states, Video communication is real-time exchange of digitized video images and sounds between conference participants at two or more separate sites. 2.2.0 Required connection speeds 2.3.1 With regards to Audio and Data communication, 64 Kbits/s is sufficient enough for use of this service. In the case of Video communication, bandwidth of 2Mbits/s or more may be required for proper transmission. Furthermore, www.whichvoip.com states VoIP requires anywhere from about 24Kbits/s to about 90Kbits/s. Overall, once serviced with an appropriate broadband package, these requirements will be addressed. Available from: http://www.whichvoip.com/voip/speed_test/ppspeed.html [Date accessed: October 27th 2009] 2.3.0 Internet Service Providers (ISPs) In Trinidad, there are various internet service providers from which one can subscribe for broadband services. Blink, Flow, and Lisa Communications are such ISPs. 2.3.1 Blink Packages 2.3.2 Flow Packages 2.3.3 Lisa communications 2.4.0 Recommendation After investigations on ISPs in Trinidad regarding their services and prices offered, I have seen favourable packages with one particular ISP, Flow. Flow offers its customers bandwidth speeds ranging from 512k/1Mbps to 3Mbps/9Mbps. Also they provide free static IP addresses and email addresses, and the number of IP email addresses one receives depends on the package one chooses. The packages are as follows:

Controlling Corporate Farming Essay -- Agriculture Farm Essays Papers

Controlling Corporate Farming 'Sixty-one percent of America's agriculture output comes from corporate farms' (Abbey, 2002). 'Nationwide there are 163,000 corporate operations and 63% of these are under contract to a consolidated firm' (Abbey, 2002). Stated by Fred Kirschenmann, 'If current trends of consolidation continue, and all the farms in Iowa become 225,000 acre farms, there will be only 140 farms in the entire state' (Abbey, 2002). Large corporations are coming in and taking over the farming industry. They are making it almost impossible for small, family operated farms to survive. 'The six and a half million small farms of 1935 decreased to 575,000 by 1998? (Abbey, 2002). The large corporations are using the land like miners-they strip it down and get what they need, but they don't put anything back to it. Studies have shown that the family farms take care of the soil and put back the nutrients they use. There are different anti-corporate farming laws around the country that are trying to protect the small family farming industry. ?Contrary to misinformation, the world?s embattled small farms are two to ten times more productive per unit than large, tax-subsidized and chemical based operations run by corporate agriculture? (Earth Island Journal, 2000). Many people agree that the larger corporate farms are producing more, but studies show that small farms are more productive because they keep the soil usable for longer periods of time. Corporate farms are becoming like mines as they are stripping the land of its organic matter and nutrients that are essential to crop production. The corporations usually produce a single commodity under contract with a consolidated... ...celdf.org/cdp/cdp13.asp>. Krause, Kennith R. Corporate Farming: importance, incentives, and state restrictions. Washington D.C: U.S. Govt. Printing Office, 1983. Lyson, Thomas A. "Agriculture industrialization, anticorporate farming laws, and rural community welfare." Environment and Planning A 37.8 (2005). McDonough, Molly. "Down On The Farm." ABA Journal 89.11 (2003). "Power of Frames". Turn On the News. Nov. 2, 2005 . "Small Farming is Beautiful." Earth Islan Journal 15.1 (2000). Thompson, Nancy. "Anti-Corporate Farming Laws as Environmental Policy". Core 4. Nov. 2, 2005 . Welsh, Rick. "Anti-Corporate Farming Laws, the "Godschmidt Hypothesis"". Friends of the Constituion. Nov. 2, 2005 .

The Passing Of Arthur And Excalibur :: essays research papers

John Boorman adapted the †Passing of   Ã‚  Ã‚  Ã‚  Ã‚  Arthur† in the movie â€Å"Excalibur.† Movies are not the only adaptations of Tennyson’s poem but there are several art and music adaptations. Examples of these adaptations include music by Loreena McKennit and paintings by John William Waterhouse, Howard Pyle and Arthur Rackham. In Bela Balazs’s Art Form and Material Balazs states that a good adaptation is a reinterpretation of the original. Boorman uses nature and color to recreate the atmosphere of the original text. These techniques enhance the richness of the movie, provide a more in depth view of Arthur’s life and make the setting more interesting.   Ã‚  Ã‚  Ã‚  Ã‚  Tennyson’s descriptive writing allows the reader to form detailed pictures. The atmosphere Tennyson creates focuses a lot on the beauty of nature. During the scene when Bedivere throws Excalibur in the lake he describes the area with â€Å"zigzag paths, and juts of pointed rock, the shining levels of the lake...the winter moon, long cloud and frost.† He produces an atmosphere of bleakness and despair.   Ã‚  Ã‚  Ã‚  Ã‚  Tennyson concentrates on the image of the winter moon while Bedivere tries to get rid of the Excalibur. This picture makes the reader think that the setting is a winter night. According to Webster’s dictionary, winter symbolizes of coldness, misery or death. Winter is the season when living things die. The moon only comes out during the night. At night people â€Å"rest† from their busy lives and do nothing. Night closely related to winter because both are very dark and bleak times. The lack of light shows the sadness happening to Arthur. As Arthur passes the only light he has comes from the winter moon. The reader gets the feeling that Arthur is heading there. Tennyson chooses dark words and images to create a very desolate and gloomy setting.   Ã‚  Ã‚  Ã‚  Ã‚  Sidney Lumet states in Making Movies â€Å"there are no unimportant decisions in a movie.† Production designers put a lot of effort to recreate the original text. The setting is a very important factor in making a movie. It contributes to much of the style of a movie. Settings reflects many of the directors insights and opinions. There are times where the director goes to great lengths just to form the perfect scene. They leave no detail spared. According to Lumet, a director’s goal is to create a setting so that the audience feels apart of the movie’s world.   Ã‚  Ã‚  Ã‚  Ã‚  When the director needs to find a setting for his/her movie Lumet recommends to â€Å"find places that are closest to what you want to end up with.† If the setting needs to be changed it can change the atmosphere and become expensive too. Art direction

ACC cements Company Essay

ACC was among the first Indian companies to adopt automation of information technology. We started computerizing our systems as early as 1968 – a commitment to progress through the harnessing of relevant available technologies, a practice that continues even today. We have traveled a long way from our early days when we were using simple keypunching machines. Significant improvements have been made in application systems and infrastructure since then – from Batch processing to on-line systems, from IBM 1401 and Data General system to the latest Linux/UNIX and Windows 2003 based machines. We have made timely transitions determined by available technologies and business requirements. In February 2007 the company made a quantum jump from in-house developed systems using Oracle 9i and Developer 6i to an ERP (SAP) based solution. This decision was based solely on our strategic objectives and the business benefits that we expect to derive from implementing such a solution. With this move we also aligned people, business processes and technologies across the country. The Company has an Intranet Portal called ‘Accelerate’ which is dedicated to employees. The portal’s content is based on Personal information relating to Human Resource matters, Performance Management, as well as other information of use to employees such as the latest news on company affairs, developments on sustainable development, house magazines and newsletters. Being a large organization with a countrywide network of manufacturing, marketing and R&D centers, we have invested in the creation of a comprehensive infrastructure that allows free flow of information across the organization. This enables almost instant communication between all levels in the organization. A hybrid WAN network connects each of our 275 plus locations. A judicious mix of VSAT and VPN links ensure adequate connectivity between these locations. Each manufacturing location has a well designed LAN to meet its needs. IT in ACC is well placed to master future expansions of our core businesses. DID YOU KNOW ? _Patni Computer Systems installed India’s first Data General computer in ACC in 1978 and deployed a team of their best employees to manage it. The team comprised the legendary Narayanamurthy, then among the earliest employees of PCS. They were given an office in Cement House. Later when he and others from PCS established Infosys Technologies in Bangalore 1981, ACC was among their first customers._ Cement major ACC’s Tikaria plant in Sultanpur has become the first unit of the company to implement an innovative logistics management program called â€Å"Speed† which is aimed at enhancing productivity, increasing efficiencies and save time, fuel costs as well as enviornment. The success of the program at the 2.6 million tonne Tikaria plant has led to the company adopting the programe at its two more cement units in West Bengal and Karnataka and hopes to bring all 16 plants ofACC under the ‘Speed’ fold in about two years time. Speed is essentially a logistics and supply chain management project which is a major part of any cement plant with hundreds of heavy duty trucks bringing in raw material and picking up cement for further distribution in the market. Director, Logistics-North, ACC Ltd, Deepak Gulati, said â€Å"at any given point of time our Tikaria plant had atleast 500-600 trucks lined up for uploading cement. The efficient management of this huge fleet on a daily basis was a major concern. After studying various logistics projects abroad we evolved our very own program called ‘Speed’ and now besides saving costs which results in cheaper product to customers, we have better functioning among drivers, truck owners, customers and ACC employees. Delivery timelines are also efficiently adhered to with this project†. He said that while earlier 500 odd trucks used to be parked outside the plant gates waiting for their turn almost 110 trucks were lined up inside the  plant for uploading cement, which became a big task to handle. But now due to effective adoption of Speed there are only 27 trucks inside the plant at any point of time and only 200 trucks outside. ACC’s Tikaria plant engages nearly 4,000 trucks for this exercise. Due to the speed initiative the tonnage per truck has increased increasing productivity and is time saving thus allowing trucks to make more trips to the plant in the same given time. ACC has also deployed Radio Frequency Identification Device (RFID) and Global Positioning System (GPS) in all vehicles for effective tracking of vehicles and keeping in constant contact with drivers. â€Å"Inward and outward transportation forms a significant share of ACC’s overall costs and the Speed initiative has allowed about 5% saving in costs. With 30 million tonnes cement moved across the country by various ACC plants which engage about 12,000 heavy duty vehicles the savings from this initiative can be huge when adopted across all plants† said Director ACC Tikaria Plant, N Keshav. Tikaria was the first cement plant in the country to adopt such a logistics project and would soon take it to all 16 plants of the country said, Director-Logistics, Tushar Dave. He said that the program has also led to manpower efficiency and drivers find it more convenient and comfortable to do their duty. Acc to hindu ACC Ltd. has embarked on an initiative to improve the efficiency of its supply chain, which include 10,000 trucks that carry cement from its plants to sales outlets across the country. Transportation costs account for 35 per cent of the total sale price of cement and ACC, the subsidiary of Swiss cement major Holcim, hopes to bring down this cost by 4 to 6 per cent. ACC has deployed radio-frequency  identification (RFID) and global positioning system (GPS) technologies to radically change the way cement is supplied to the market. RFID has been deployed at its cement plants in Tikaria (Uttar Pradesh), Damodhar (West Bengal) and Thondebhavi (Karnataka). Over 400 trucks have been GPS-enabled so far. Within two years, 10,000 trucks and all plants would have GPS and RFID. This project, which is in its pilot stage, has yielded satisfactory results, and a veteran logistics professional has been hired to spearhead the initiative. â€Å"Considering the huge costs involved in road transport, as well as to address the issue of time and asset efficiency, we embarked on a new journey 12 months back. Through automated and technology-enabled process we have improved the asset utilization in road logistics,† said Tushar Rameshchandra Dave, Vice-President, Central Logistics, ACC. He said RFID and GPS would together increase the utilization of assets (trucks) which, in turn, would lead to freight savings and optimization of resources. â€Å"Fixed costs of trucks will go down as the same number of trucks can now ship more cement in lesser time. A truck that was doing up to 4000 kms a month can now do 6000 kms. Apart from financial benefits, it will help in curbing pollution,† Mr Dave said. â€Å"There is an increase in evacuation of 15-20 per cent and betterment of service levels up to 40-50 per cent,† he added. With RFID, a truck that was taking 220 minutes to drive from the entrance to the exit gate of a plant, is now doing it in 75 minutes. RFID tracks the historical data of a truck and the time taken to go from the entrance to the exit gate of the plant. It is also helps in tracking the non-value added time. GPS, however, tracks the movement of a truck once it is outside the plant. â€Å"RFID and GPS together are ensuring better visibility of trucks and helping in complete transparency of operations,† Mr Dave said.

European settling in America Essay

The discovery of the Americas was one of the biggest events in history. But some tend to look over the fact that the discovery of the Americas led also to the discovery of Native American groups who were already settled here. So did the Europeans really have the right to settle in the Americas? The Europeans had every right to settle in the Americas. They had this right because no nation or form of government had been established here. If a nation or government had been established, then it would be a different story. The problem with the Native Americans was that they were so sparsely spread out around the Americas. If they had all been in one large area things possibly could have gone better for them than they did. The Europeans did have every right to settle in the Americas, but they had absolutely no right to dispossess Indians of their land. The Indians had settled here years and years before the discovery of the Americas by the Europeans. The Indians had somehow ventured over to the Americas, just as the Europeans had done, and made a home here. Europeans had no right to take that away from them. The Europeans should have been more compassionate towards the Native Americans. They should have respected the fact that they had settled here first, but human pride got in the way and they wanted what they couldn’t have. The Europeans lied, cheated , and stole from the Indians making for a very confrontational accommodation. This is not the way they should have gone about this. Many things could have been done to aid in a more peaceful accommodation. First and foremost, the Europeans could have settled anywhere else in the Americas, whereas it is very large with plenty of land. If they really wanted the specific land the Indians were on they could have coincided with them. They could have lived in peace amongst each other. The two cultures could teach other new things, and help one another. If this still didn’t work, the Europeans could have peacefully negotiated with the Indians, no violence or deceit involved. Sadly, the Europeans hearts weren’t in the right place when they came across the Indians, and most of the Europeans wanted the Indians gone or exterminated. As Christians, we are supposed to help others and be compassionate. Had the Europeans approached the Indians with this mindset things could have been done more peacefully between the two cultures.