Thursday, December 26, 2019

Design and Management Essay Example - Free Essay Example

Sample details Pages: 9 Words: 2831 Downloads: 4 Date added: 2017/06/26 Category Building Essay Type Review Did you like this example? Review and evaluate the impact of the proposed Construction (Design and Management)(CDM) Regulations 2006 in the improvement and management of risk. The proposed changes to the Construction (Design and Management) Regulations 1994 aim to simply clarify the existing regulations; make the current regulations more flexible and compatible with procurement requirements; place the emphasis on the management of health and safety risk rather than creating paperwork and to strengthen the co-ordination and co-operation between designers and contractors. The initial Act was introduced with a view to setting a safety standard because of the large accident record prior to its introduction. The HSC produced a consultation paper explaining the proposed changes on 31 March 2005 with the consultation open until 29 July 2005, though there has been an extension to receive response documents to 31 August 2005, as many were not submitted in time by the time of the consultation on 29 July 2005. The Regulations are expected to come into force in October 2006. The CDM Regulations were made under section 15 of the Health and Safety at Work etc. Act 1974, the principal Act dealing with securing the health and safety of people at work and those whose health and safety could be affected by work activities. The regulations came into force on 31 March 1995, and implemented provisions of European Directive No. 89/654/EEC, Temporary or Mobile Construction Sites Directive, which specifies a health and safety plan to be adhered to by five key parties to be involved in the Regulations when undertaking a project. These are the employer, planning supervisor, consultant, principal contractor and sub contractors and self-employed persons. The previous approach was statutory, with a view to avoiding unsafe situations. Under regulation 6, the client or the developer must appoint a planning supervisor and a principal contractor. The planning supervisor must notify the Health and Safety Executive (HSE) about the project; fulfil specific requirements regarding design and ensure that the health and safety plan complies with the requ irements (Regulations 14 15). The consultant (or designer) has a duty to design to minimise risks in accordance with health and safety legislation. The principal contractor has to co-ordinate all contractors to ensure compliance with the health and safety plan. Contractors and self-employed persons have to co-operate with the principal contractor, and to advise of any risks connected with their work. The CDM Regulations 1994 apply to construction work lasting for more than 30 days or involving more than 500 person days of work; construction work involving five or more people on site at any one time; design risk related to construction and demolition work. Prior to the introduction of the CDM Regulations 1994, the accident statistics were 100 fatal accidents annually in the late 1980s. By 1994, the annual total of fatal accidents was reduced to 75, and thereafter, from 1994 to 2004 to between47 and 73, and furthermore for injuries lasting more than three days, the annual t otal was 17,177 in 1989/1990, which reduced to 8162 in 2003/2004. However, critics of the Regulations referred to the possibility that this may be influenced by a reduction in the amount of construction activity rather than purely as a result of implementation of the CDM Regulations alone. There were inconsistencies in case law; it was considered that a subcontractor has the duty to warn contractor of a design defect for which another party was responsible and scope of implied term as to skill and care in performing contract owed by sub contractor to contractor. In the Court of Appeal case of McCook v Lobo in which an employee was injured on a construction site falling from a ladder, it was decided that although the site owner had breached the CDM Regulations 1994 by failing to prepare a health and safety plan in advance of the commencement of the building work, it was considered that it was unlikely that such a plan would cover the securing of ladders and therefore could not be considered as having caused the injuries. In 2002 the construction Discussion Document (DD) formally recognised that there was a need for changes with regard to the industrys health and safety performance, and the ensuing discussions led to the conclusion that although the principles underpinning the CDM Regulations were accepted, the methods adopted to implement the CDM Regulations often resulted in the principles being obscured beneath layers of bureaucracy and paperwork. Therefore, the HSC concluded that the CDM Regulations needed to be revised by refocusing attention on effective, but practical, planning and management of construction projects. The Health and Safety Commission launched a 4 month consultation on its proposals to replace both the current Construction (Design and Management) Regulations 1994and the Construction (Health Safety and Welfare) Regulations 1996 with a single set of Regulations. A draft set of amended CDM Regulations has been drafted toge ther with a draft of revisions to the Approved Code of Practice by the HSC and the Construction Industry Advisory Committee (CONIAC). The new CDM Regulations were made available for comment in the hope that a set of Regulations can be formed that properly address the industrys concerns in relation to health and safety and the inadequacies of the current Regulations. The problems with the current Regulations also were argued to include the fact that many of the intended benefits were not being fully realized, contributed to by the difficulty in implementing radical change into the construction industry and the financial implications of full CDM compliance, together with the structure of the regulations themselves, the role of the planning supervisor being unsatisfactory as not being part of the core contraction team. The complexity of the regulations themselves was a problem despite the consensus regarding the underlying ethos remaining valid. The proposed CDM Regulations are intended to be simpler and to remove any uncertainty regarding the nature of the duties imposed. They are also structured differently, setting out precisely what is expected of each duty holder. The changes that have been introduced by the CDM Regulations 2006 include the following: for applicable projects there will be two types of construction projects, notifiable and non-notifiable, and a project will remain notifiable if it is likely to involve more than 30 days or500 person days of construction work. Notification to HSE must be made before design work, planning or preparation for construction begins; for the client, he must ensure there are suitable project management arrangements for health and safety and allocate sufficient resources, explicitly including time, to ensure that this can happen. To make sure principal contractors have sufficient time to make proper preparations for work on the site, the co-ordinator has to advise them of the minimum notice allowed between appointment and commencement of work. The client and the principal contractor must also ensure adequate facilities are in place at the start of the construction phase of the project, by means of a document prepared by the principal contractor setting out the health and safety arrangements and site rules for a project. The client can no longer appoint an agent to delegate these duties, as the provisions on agents will be removed as they are seen as a means to allow clients to absolve themselves of their legal obligations. Now several clients on the same project can now agree amongst themselves that one client should be the sole client, the aim being to prevent anyone retaining control and avoiding responsibility. Furthermore, the client and the principal contractor must ensure that there are adequate welfare facilities are in place at the commencement of construction; in relation to the planning supervisor/co-ordinator, the planning supervisor has to be replaced by co-ordinator, the co-ordinator must be appointed before the design work commences and designers and contractors cannot be appointed in advance of the coordinator. The designer must eliminate any hazards and reduce risks to the health and safety of persons carrying out construction work, cleaning or maintaining the permanent fixtures or using the structure as a place of work, and provide sufficient information about the design, construction or maintenance of the structure to assist any other designers and the principal contractor fulfil their duties. Further requirements are specified in relation to competence, and it is stated that no appointment or engagement is to be accepted unless the particular person is competent, perhaps in relation to industry standards. In relation to a pre-tender or pre-construction plan this is to be replaced with an information pack that should focus attention on communication of the information that designers and contractors need to plan a nd do their work. In relation to the health and safety file, this will be required for a site rather than for each particular project. Demolition has to be planned and carried out in such a manner with a view to preventing, as far as possible, unnecessary danger, with arrangements for demolition work recorded in writing. The civil liability that would arise from the introduction of the new Regulations is that employees (though not self-employed workers) will now be permitted to take action in the civil courts for injuries resulting from failure to comply with duties under the Regulations. The new Regulations are regarded as representing a radical and fundamental change in construction health and safety legislation. The Regulations can be regarded as being much more detailed and prescriptive than CDM Regulations 1994 and will impose a wide range of new duties and potential abilities with a potential significant impact on allocation of risks and responsibilities in the cons truction industry. It can be argued that the biggest change is in the duties of the client, who now has a number of new responsibilities for health and safety. Furthermore, wider duties have been imposed upon both designer and principal contractor than under CDM Regulations1994, and all sectors of the construction industry need to be aware of the effect of the proposed Regulations and the significantly increased risk of enforcement action, including prosecutions by the HSE, for all members of the project team. The purpose of the Regulations is arguably to ensure that responsibility for health and safety is placed with those who are best placed to manage it and to simplify the legislation to make it easier to understand the roles, responsibilities and duties of the various members of the project team. In evaluating the changes introduced by the CDM Regulations 2006, the consequences thereof are demonstrated by the changes to the clients responsibilities made on the basis t hat the client has the greatest control and influence over a construction project, though there is significant onus upon the client in the imposition of the obligation to appoint a competent co-ordinator and a principal contractor and the obligation to ensure that the co-ordinator performs his duties under the Regulations. The additional obligation is the duty to ensure that the designer, principal contractor and contractors are given sufficient time to plan and prepare for carrying out construction work. In relation to co-ordinator duties, it can be seen that the role of the co-ordinator is similar to that of the planning supervisor under CDM Regulations 1994, but with a number of important additional responsibilities which make the role of co-ordinator prominent in the project team. The co-ordinators role is intended to assist the client, designer and principal contractor to achieve better health and safety on site. The clients obligation is demonstrated by the need t o appoint the co-ordinator at an early stage in the project and before any design work or preparation for construction is carried out. The obligation of the co-ordinator is to identify and extract all the information to secure the health and safety of persons engaged in construction work and those who are liable to be affected by the way in which that construction work is carried out, and he is also required to identify and extract information to assist the client, the designer and the principal contractor to perform their duties under the Regulations arguably, the co-ordinator has a broader responsibility for design and is required to advise on the suitability and compatibility of designs and on any need for modification to those designs. The co-ordinator is also required to liaise with the principal contractor in relation to any design or design changes which affect the construction phase plan. The obligations upon the designer include the requirement to eliminate haza rds which may give rise to risks to health and safety (e.g. not specifying the use of materials which could be hazardous, addressing design issues to minimise use of scaffolding or working at height). Furthermore, he must also take into account the risk to any person using a structure which it designs as a place of work in the future when it prepares or modifies its design. The obligations upon the principal contractor includes the obligation obliged to ensure that every contractor is given sufficient information to carry out its obligations under the regulations and to allow the contractor to carry out the work safely. He must ensure that every worker carrying out construction work is provided with site induction and any further information and training to ensure that a particular element of work is carried out without unnecessary risk to health and safety. There is also an obligation that there is co-operation, and duty is imposed upon everyone covered by the CDM Regula tions 2006 to co-operate with each other and to seek the co-operation of others involved in any project involving construction work to enable each party to meet their obligations under the Regulations. Criticisms of the attempt of the HSC to adapt the original Regulations include the argument that the industrys record in focusing upon the safety rules as opposed to the paper trail has been poor, and that therefore as demonstrated by the ten year record in adopting the CDM Regulations 1994, the record of the industry in reaping the benefits from such changes are not good. It has been argued that despite the fact that implementation of such rules should be simple, as it merely relates to managing projects from concept to completion, ensuring that there are adequate resources and sufficient time, and that health and safety standards are integrated into all levels of project management and the benefits demonstrated to be ensured as a result, the industry has always chosen to f ocus upon the costs and the unnecessary paperwork, with a view to ignoring these benefits. Other criticisms include the argument that the CDM Regulations 2006 do not go far enough in addressing the underlying causes of the industrys health and safety record, argued by some sectors as being unacceptable. It has been argued that merely replacing a paper trail system with a system that focuses upon co-operation and management is not going to change much in the statistics regarding health and safety, as in many cases the designers argue that the contractors do not understand their design solutions, and contractors argue that designers do not understand how buildings are built. It is argued that although it is hoped that the planning supervisor can override these problems by bridging the gap, often they cannot because of inadequate fees, lack of authority or a lack of skill. Therefore, the system of co-operation would not work because the more duties are imposed, the more uncl ear each individual duty appears to be. It has been acknowledged that the CDM Regulations 2006 could improve matters to some degree in relation to the need for training and debate to increase health and safety awareness, but an alternative solution has been suggested in which the clients procuring the projects should be made ultimately responsible for health and safety issues, as the client is in the ideal position to do so. In this instance, it has been considered that the duties delegated to the client under the CDM Regulations 2006 are vague and relate to matters such as the provision of information. It is therefore argued that there cannot be a significant change of the improvement and management of risk until clients in at least the public and commercial sectors are given more direct responsibility for ensuring that projects are carried out with regard to the safety standards. In ensuring this, reference is made to the need for civil and criminal sanctions. In concl usion, the proposals made by the HSC are merely an attempt to address many of the main problems of the current Regulations, but as the HSC is willing to admit, they do not deal with all the issues, and are intended to be a starting point, to encourage and facilitate discussion by means of responses from members of the construction industry. The delay in submitting responses by the prescribed deadline has not in theory affected the fact that the new Regulations are due to be implemented in October 2006.It can be argued that contrary to the criticisms levelled at CDM Regulations2006, the responsibilities of the client have been increased to an appropriate degree, and that in a fair and proportionate manner appropriate obligations have also been placed upon other participants in a project. It appears that even so the ultimate onus is upon the client to ensure that a planning supervisor is employed with the correct skill and experience to ensure smooth running of the project an d to effective address the concerns regarding management and risk. Don’t waste time! Our writers will create an original "Design and Management Essay Example" essay for you Create order

Wednesday, December 18, 2019

Economic Imperialism and Colonial Control in Canada

Economic Imperialism and Colonial Control in Canada Abstract Economic imperialism plays an important role in colonization. The goal of this paper is to discuss the colonial control of Canada and how economics played an important role in dispossession of indigenous people of Canada. The negative impact of economic imperialism included loss of land, disrupted communities and exploitation of natural resources. In all cases, Canadian natives had to suffer the consequences of colonization and economic imperialism. During the eighteenth century, when European powers extended their power beyond Europe, they gained significant control and power over different territories in Asia, Africa and North America. Important empires during that time included Britain and France, which sought to gain maximum control as they competed with one another. British power and presence was already strong in North America as compared to French power and therefore, Canada primarily became a British colony. A colony is considered to be a territory, which is ruled by another country. The term economic imperialism is considered to be an important term, which describes the power and authority over assets and economics by a foreign entity. In terms of modern economics, economic imperialism is considered to be an in-depth and comprehensive investigation and study of economics, which is related to crime, irrational behavior, religion and politics, that is, the non-economics aspects of society. The termsShow MoreRelatedThe Ef fects of Economic Imperialism on Colonization in Canada516 Words   |  3 Pages Economic imperialism is a central part of the ongoing contemporary colonization of indigenous peoples in Canada. Since the colonial era marked the beginning of imperialism in North America, an intricate web of power and domination have formed leaving Indigenous communities in the grip of its economic philosophy. 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During the pre-colonial time, various beliefs and cultural traditions were being exercised and were then passed on from generation to generation, which is the indicator that even after millions of years, cultures, traditions and beliefs cannot just change within themselvesRead MoreExploration For A New Route1451 Words   |  6 Pagesa safer and quicker route instead of having to pass through the Cape of Good Hope or going around the tip of South of America. While Hudson never did discover the supposed Northwest Passage, he did explore a vast area of modern day northern US and Canada. These explorations gained the VOC a foothold in North America as they established trading posts in 1614 at Manhattan and Albany; however these posts were only half-heartedly promoted. Nonetheless, the VOC participated in the slave trade by establishing

Tuesday, December 10, 2019

The Audit Risk Model Accounting Essay Example For Students

The Audit Risk Model Accounting Essay The Audit Risk Model ( ARM ) is defined as: Built-in Hazard is the hearer s step of measuring whether stuff misstatements exist in the fiscal statement before sing of internal controls. Ignoring internal controls, if the hearer assesses that the likeliness of material mistakes is high, the hearer will presume that the Inherent Risk is high. As the Control Risk constitutes a separate constituent of the Audit Risk Model, it is ignored here. Control Risk is the hearer s step of measuring the likeliness that the client s internal control system is unable to forestall or observe material misstatements transcending a tolerable degree. In measuring the degree of the Control Risk, the hearer will measure the effectivity of the house s internal control system during his audit, e.g. through questionnaires. The lower the effectivity of internal controls the greater the frequence of mistake. Detection Hazard is the hearer s step of measuring the likeliness that the hearer wo nt observe material misstatements. Hearers will transport out more audit work to increase the sensing rate if Internal Risk and Control Risk are excessively high in order to run into the Audit Risk mark. When using the Audit Risk Model, the hearer has to find a mark degree of Audit Risk that is in conformity with supplying sensible confidence. The Internal Risk and Control Risk can be pooled together as Occurrence Risk ( OR ) , i.e. the hazard of the being of misstatements before the existent audit. The Detection Risk on the other manus is the hazard of the being of misstatements during the existent audit. The first measure in using the Audit Risk Model is to find a tolerable degree of Audit Risk. In the following measure the Audit Risk is decomposed into its three constituents. The hearer has no control over the Internal Risk and Control Risk but must measure their degrees in order to find the degree of Detection Risk that is sufficient to accomplish the mark Audit Risk. The Detection Risk can be influenced by the extent of proving. Using the expression of the Audit Risk Model, the hearer will necessitate to execute more testing, that is cod more grounds, and therefore cut down the Detection Risk, in instance the degree of Internal Risk and/or Control Risk is high in order to accomplish ( maintain ) the mark. The Detection Risk can be influenced by the nature, timing, and extent of the audit processs. 2. One of the constituents of the audit hazard theoretical account is built-in hazard. Describe typical factors that hearers evaluate measuring built-in hazard. With the benefit of hindsight, what built-in hazard factors were present during the audits of the 1989 through 1992 Comptronix fiscal statements? Internal Risk is the hearer s step of measuring whether stuff misstatements exist in the fiscal statement before sing the effectivity of internal controls. Besides factors related to the curious averment, the hearer needs to take external fortunes into history that might act upon the Internal Risk. Those can consist the nature of concern and industry, the unity of direction, the size of history balances, the being of related parties, the deficiency of sufficient working capital to go on operations, etc. Taking into history those legion factors, professional judgement has to be applied by the hearer. Examples of histories that pose low Internal Risk comprise traded securities or fixed assets in contrast to histories with high Internal Risk such as those for which estimations have to be used or complex computation have to be conducted. With hindsight the undermentioned built-in hazard factors were present: Fabricated purchases of equipment An audit that would hold included a physical review of Comptronix s equipment might hold revealed that certain recognized assets do non be or that sing the age of and therefore the depreciation for the equipment that certain pieces of equipment are non worth their book values. Fabricated histories payments for the equipment Besides scrutinizing in a mode that would hold revealed the nonentity of certain purchases of equipment the hearers could hold besides audited cheque records and bank statements to see where and by whom the cheques were cashed in. This would hold revealed that the cheques were neer cashed in by a 3rd, outside party, but were cashed internally. Fabricated gross revenues and histories receivables In the same mode as with the fabricated histories for equipment, the hearer could hold checked the stock list to verify the lessening in stock list of goods for sale every bit good as the payments by the clients. The former would hold revealed the deficiency of gross revenues while the latter would hold revealed the deficiency of external clients for no outside party deposited money in Comptronix s history. Another attack would hold comprised fiting the gross revenues with the order documents and bills. Here the hearer would hold realized that there are no records for the fake gross revenues and hence no gross revenues were realized. 3. Another constituent of the audit hazard theoretical account is control hazard. Describe the five constituents of internal control. What features of Comptronix s internal control increased control hazard for the audits of the1989 1992 year-end fiscal statements? Control hazard is an auditors ¶ appraisal of the internal control systems of a company. This besides includes the attitude and expertness managers and direction have towards internal controls. If control hazard is high so the sum of substantial processs that have to be conducted additions consequently. The internal control: Integrated Framework published 1994 by COSO interruptions effectual internal control into five interconnected constituents: control environment hazard appraisal control activities information and communicating monitoring The control environment encompasses the internal control model and is considered a foundation for all other elements. Included factors are unity, ethical values, competency, direction s doctrine, runing rhythms, assignment of authorization and the attending and way provided by the board. By and large the control environment materializes in a written statement being the codification of behavior. The hazard appraisal is best described as the agencies of placing and analysing internal and external hazards to the accomplishment of fiscal describing control aims. Control activities are developed to turn to each control nonsubjective and to minimise hazards identified. Information and communicating from direction to personnel must be clearly stated and should emphasize that control duties must be taken earnestly. The forces must understand its function in the internal control system. Thus the company identifies methods and processs by which right information is provided to the right people. Civil Rights Movement EssayStatements on Standards for Accounting and Review Services. Recently, there has been increased attending on interim reappraisals because of alleged fiscal coverage fraud affecting interim fiscal statements. The SEC demand for timely interim reappraisals for public companies was sparked by the February 1999 Report and Recommendations of the Blue Ribbon Committee on Bettering the Effectiveness of Corporate Audit Committees ( The Blue Ribbon Report ) . That study included a recommendation that the SEC necessitate a coverage company s outside hearer to carry on a SAS No. 71 interim reappraisal prior to the company s filing of its Form 10-Q with the SEC. Harmonizing to the Blue Ribbon Panel s study, the ?increased engagement by the outside hearers and the audit commission in the interim fiscal coverage procedure should ensue in more accurate meantime coverage. 7. Supply a brief sum-up of each of the three fraud conditions. Additionally, provide anexample from the Comptronix fraud of each of the three fraud conditions. 1 ) I ncentive or force per unit area to commit fraud  ± Bonus for brilliant public presentation. Company awardstock inducement to identify employees2 ) An chance to transport out the fraud  ± Executive places that may short-circuit bing accountsystem. I nternal controls are deficient. Board of managers composes of largely internaldirectors and acquaintances.3 ) Attitude or rationalisation to warrant the deceitful action.  ± helped company avoidingreporting net losingss. 8. Auditing Standards ( AU ) Section 3 16, Consideration of Fraud in a Financial StatementAudit, notes that there is a possibility that direction override of controls could happen inevery audit and consequently, the hearer should include audit processs in every audit toaddress that risk.a ) What do you believe is meant by the term ?management override? ? Management override can be defined as the possibility for direction to besiege internalcontrols that appear to work expeditiously, in order to pull strings accounting records and fixing deceitful fiscal statements straight or indirectly. As the internal control system is expectedto map decently, the ways in which direction can overrule controls are unpredictable. B ) Provide two illustrations of where direction override of controls occurred in theComptronix fraud The executives were able to short-circuit the bing accounting system. They could enter fabricated journal entries of gross revenues and purchases manually contriving some client order Numberss andquantities that did non be and evidently were non cross-checked with other internal systems, like the client order- or stock list system. Following to that it was possible to enter fabricated purchases of equipment without making thenecessary paperss attach toing such purchases. The internal control failed to observe thisirregularity.Another illustration is the possibility of overruling control systems over hard currency expenses. With afictitious seller bill it was possible to do an comptroller collectible clerk fix a cheque without the necessity to crosscheck whether the bringing of the goods really took topographic point or anorder figure generated by the seller existed that should hold been found on the bill subsequently on. degree Celsius ) Research AU Section 3 16 to place the three required hearer responses to furtheraddress the hazard of direction override of internal controls Paragraphs 58  ± 67 in Section 316 of the Auditing Standards by the PCAOB describe proceduresthat should be performed to further turn to the hazard of direction override of controls. Thethree chief responses that should be undertaken by the hearer are as follows:1. Examining journal entries and other accommodations for grounds of possible materialmisstatement due to fraud.Material misstatements due to fraud largely occur by: a. entering inappropriate or unauthorised diary entries throughout the twelvemonth or at periodend or b. devising accommodations to sums reported in the fiscal statements that are non reflectedin formal diary entries due to consolidating accommodations, study combinations andreclassifications.Therefore, the hearer should prove the rightness of journal entries recorded in the generalledger and other accommodations. I n peculiar, the hearer should: iˆˆ Obtain an apprehension of the entity s fiscal coverage procedure and the controls over journal entries and other accommodations iˆˆ I dentify and choice diary entries and other accommodations for testingiˆˆ Determine the timing of the testingiˆˆ I nquire of persons involved in the fiscal coverage procedure about inappropriate or unusual activity associating to the processing of journal entries and other adjustments2. Reviewing accounting estimations for prejudices that could ensue in stuff misstatement due tofraud.The premises and ensuing accounting estimations that direction has to do to fix thefinancial statements affect the implicit in accounting techniques and figures. Therefore, a batch of deceitful fiscal coverage is done by knowing false appraisals of direction. Theauditor ¶s undertaking is to see retrospectively whether individual estimations are supported by auditevidence and whether the 1s that underlie the reported fiscal figures widely diverge and, if so, look into whether the premises and accounting estimations were deliberately biased in portion of direction. Thereby, the hearer should prove those accounting estimations that are basedon extremely sensitive premises or are otherwise significantly affected by dir ection opinions. I f individual direction estimations were biased, impacting the fiscal figuresmaterially, the hearer should look into whether there have been fortunes that led to this prejudice and if these fortunes can represent a hazard for fiscal statement fraud. Besides theestimates taken as a whole should so be re-considered by the auditor.3. Measuring the concern principle for important unusual transactions.Transactions that are outside the normal class of concern for the company or entityinvestigated or that appear to be unusual should be investigated by the hearer. I T should besides beevaluated whether there is an implicit in principle behind those minutess or whether they are perchance an indicant of deceitful fiscal reportingTo understand the implicit in principle for the minutess in inquiry, the hearer shouldinvestigate: iˆˆ Whether the signifier of such minutess is excessively complex ( e.g. whether it involves multipleentities within a amalgamate group or unrelated 3rd parties ) iˆˆ Whether direction has discussed the nature of and accounting for such minutess withthe audit commission or board of directorsiˆˆ Whether direction is puting more accent on the demand for a peculiar accountingtreatment than on the implicit in economic sciences of the transactioniˆˆ Whether minutess that involve unconsolidated related parties, including particular purposeentities, have been decently reviewed and approved by the audit commission or board of managers iˆˆ Whether the minutess involve antecedently unidentified related parties or parties that do nothave the substance or the fiscal strength to back up the dealing without aid from theentity under audit

Monday, December 2, 2019

Pepperoni Pizza free essay sample

My favorite food is pepperoni pizza. I believe my father’s pepperoni pizza is the best and most delicious pizza in the whole wide world. I love everything about my dad’s pizza but what I love the most is the smell, the exquisite taste and the fact that it is an affordable meal. Just by looking at the slice of pizza on my plate makes me hungry. The dazzling cheese dripping down the crust and the red spicy pepperoni dancing on the top of the melted cheese drives me crazy. The smell is priceless; the crisp baked crust with warm melting mozzarella cheese and sweet rich ripe tomato sauce makes my nose want to inhale the whole pizza. When I take the first bite of the luscious pizza I feel a party of flavors celebrating in my mouth. I also enjoy eating peperoni pizza because it is such a practical and affordable meal. We will write a custom essay sample on Pepperoni Pizza or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is not expensive to buy a pizza from Pizza Hut, or to even cook one at home. It is a really easy to put an entire meal together with a pizza. I have three choices when it comes to getting a pizza; I can order one, I can go to Pizza Hut and eat there, or my best personal favorite option, I can ask my father to bake one. His pizzas are the picture perfect scene that literally invites you to take a bite. The flavor that never fails, and the touch of love my father adds to my plate, make his pizza my favorite thing to eat in the whole wide world.

Wednesday, November 27, 2019

Criticizing the Successful

Criticizing the Successful Clint Eastwood and squinting. JK Rowling and YA. Clean billionaire romance stories and $80K in sales. Last week a blog poster bashed Clint Eastwood and his squinty eyes, saying he had only one look. Whether you feel he is or isnt limited in his screen personalities, Mr. Eastwood became quite successful acting, writing, producing, and directing stories. Hes highly respected and made a lot of money being so. . . limited. In JK Rowlings early years of Potter, she was accused of promoting evil, demonism, and anti-Christianity. Today shes revered and most people dont recall what those earlier days were all about. A handful of authors jumped on clean billionaire romance stories of 40,000-50,000 words, capitalizing on 50 Shades of Grey only wanting to make them G-rated and quick reads. A friend of mine made $80,000 with those books one year, and her cohorts in the sub-genre made six figures. I love Clint Eastwood, have never read Potter, and do not enjoy reading cozy romance. However, I will indeed admire the business acumen of anyone who figures out a niche, a marketing gimmick, a subgenre, or a voice, and becomes successful at it. I can respect the skills while not enjoying the product.

Saturday, November 23, 2019

Definition and Examples of Rhetorical Questions

Definition and Examples of Rhetorical Questions A rhetorical question is a  question (such as How could I be so stupid?) thats asked merely for effect with no answer expected. The answer may be obvious or immediately provided by the questioner. Also known as  erotesis, erotema, interrogatio, questioner, and reversed polarity question (RPQ). A rhetorical question can be an effective persuasive device, subtly influencing the kind of response one wants to get from an audience (Edward P.J. Corbett). See Examples and Observations, below. In English, rhetorical questions are commonly used in speech and in informal kinds of writing (such as advertisements). Rhetorical questions appear less frequently in academic discourse. Types of Rhetorical Questions Anthypophora and HypophoraEpiplexisErotesis Examples and Observations Something [rhetorical] questions all have in common . . . is that they are not asked, and are not understood, as ordinary information-seeking questions, but as making some kind of claim, or assertion, an assertion of the opposite polarity to that of the question.(Irene Koshik, Beyond Rhetorical Questions. John Benjamins, 2005)Marriage is a wonderful institution, but who would want to live in an institution?(H. L. Mencken)It did not occur to me to call a doctor, because I knew none, and although it did occur to me to call the desk and ask that the air conditioner be turned off, I never called, because I did not know how much to tip whoever might come- was anyone ever so young?(Joan Didion, Goodbye to All That. Slouching Towards Bethlehem, 1968)The means are at hand to fulfill the age-old dream: poverty can be abolished. How long shall we ignore this under-developed nation in our midst? How long shall we look the other way while our fellow human beings suffer? How long(Michael Harringt on, The Other America: Poverty in the United States, 1962) Must I argue the wrongfulness of slavery? Is that a question for republicans? Is it to be settled by the rules of logic and argumentation, as a matter beset with great difficulty, involving a doubtful application of the principle of justice, hard to understand?(Frederick Douglass, What to the Slave Is the Fourth of July? July 5, 1852)Hath not a Jew eyes?Hath not a Jew hands, organs, dimensions, senses, affections, passions?If you prick us, do we not bleed, if you tickle us, do we not laugh?If you poison us, do we not die?(Shylock in William Shakespeares Merchant of Venice)Can I ask a rhetorical question? Well, can I?(Ambrose Bierce)Arent you glad you use Dial?Dont you wish everybody did?(1960s television advertisement for Dial soap)To actually see inside your ear canalit would be fascinating, wouldnt it?(Letter from Sonus, a hearing-aid company, quoted in Rhetorical Questions Wed Rather Not Answer. The New Yorker, March 24, 2003)If practice makes perfect, and no ones perfect, then wh y practice?(Billy Corgan) Isnt it a bit unnerving that doctors call what they do practice?(George Carlin)Am I alone in thinking it odd that a people ingenious enough to invent paper, gunpowder, kites, and any number of other useful objects, and who have a noble history extending back three thousand years, havent yet worked out that a pair of knitting needles is no way to capture food?(Bill Bryson, Notes From a Small Island. Doubleday, 1995)The Indians [in the Oliver Stone movie The Doors] serve the same function they did in Dances With Wolves: they make the far more highly paid white movie actors seem soulful and important and in touch with ancient truths. Do Indians enjoy being used this way, as spiritual elves or cosmic merit badges?(Libby Gelman-Waxner [Paul Rudnick], Sex, Drugs, and Extra-Strength Excedrin. If You Ask Me, 1994)Rhetorical Questions in Shakespeares Julius CaesarRhetorical questions are those so worded that one and only one answer can be generally expected from the audience you are addressin g. In this sense, they are like the unmentioned premises in abbreviated reasoning, which can go unmentioned because they can be taken for granted as generally acknowledged.Thus, for example, Brutus asks the citizens of Rome: Who is here so base that would be a bondman? adding at once: If any, speak, for him have I offended. Again Brutus asks: Who is here so vile that will not love his country? Let him also speak, for him I have offended. Brutus dares to ask these rhetorical questions, knowing full well that no one will answer his rhetorical questions in the wrong way.So, too, Marc Antony, after describing how Caesars conquests filled Romes coffers, asks: Did this in Caesar seem ambitious? And after reminding the populace that Caesar thrice refused the crown that was offered him, Antony asks: Was this ambition? Both are rhetorical questions to which one and only one answer can be expected.(Mortimer Adler, How to Speak How to Listen. Simon Schuster, 1983) Are Rhetorical Questions Persuasive?By arousing curiosity, rhetorical questions motivate people to try to answer the question that is posed. Consequently, people pay closer attention to information relevant to the rhetorical question. . . .At this point, I think it is important to note that the fundamental problem in the study of rhetorical questions is the lack of focus on the persuasive effectiveness of different types of rhetorical questions. Clearly, an ironical rhetorical question is going to have a different effect on an audience than an agreement rhetorical question. Unfortunately, little research has been conducted on how different types of rhetorical questions operate in a persuasive context.(David R. Roskos-Ewoldsen, What Is the Role of Rhetorical Questions in Persuasion? Communication and Emotion: Essays in Honor of Dolf Zillmann, ed. by Jennings Bryant et al. Lawrence Erlbaum, 2003)Punctuating Rhetorical QuestionsFrom time to time, people become dissatisfied with the broa d application of the question mark and try to narrow it down, usually by proposing distinct marks for the different kinds of question. Rhetorical questions have attracted  particular attention, as- not requiring any answer- they are so different in kind. An Elizabethan printer, Henry Denham, was an early advocate, proposing in the 1580s a reverse question mark  (ØŸ) for this function, which came to be called a percontation mark (from a Latin word meaning a questioning act). Easy enough to handwrite, some late 16th century authors did sporadically use it, such as Robert Herrick. . . . But printers were unimpressed, and the mark never became standard. However, it has received a new lease of life online . . ..(David Crystal, Making a Point:  The Persnickety Story of English Punctuation. St. Martins Press, 2015) The Lighter Side of Rhetorical QuestionsHoward: We need to ask you a question.Professor Crawley: Really? Let me ask you a question. What does an accomplished entomologist with a doctorate and twenty years of experience do when the university cuts all his funding?Rajesh: Ask uncomfortable rhetorical questions to people?(Simon Helberg, Lewis Black, and Kunal Nayyar in The Jiminy Conjecture. The Big Bang Theory, 2008)Penny: Sheldon, have you any idea what time it is?Sheldon: Of course I do. My watch is linked to the atomic clock in Boulder, Colorado. Its accurate to one-tenth of a second. But as Im saying this, it occurs to me that you may have again been asking a rhetorical question.(Kaley Cuoco and Jim Parsons in The Loobenfeld Decay. The Big Bang Theory, 2008)Dr. Cameron: Why did you hire me?Dr. House: Does it matter?Dr. Cameron: Kind of hard to work for a guy who doesnt respect you.Dr. House: Why?Dr. Cameron: Is that rhetorical?Dr. House: No, it just seems that way because you cant think of an answer.(House, M.D.)I forget, which day did God create all the fossils?(An anti-creationism bumper sticker, cited by Jack Bowen in If You Can Read This: The Philosophy of Bumper Stickers. Random House, 2010)Grandma Simpson and Lisa are singing Bob Dylans Blowin in the Wind (How many roads must a man walk down/Before you call him a man?). Homer overhears and says, Eight!Lisa: That was a rhetorical question!Homer: Oh. Then, seven!Lisa: Do you even know what rhetorical means?Homer: Do I know what rhetorical means?(The Simpsons, When Grandma Simpson Returns) Pronunciation: ri-TOR-i-kal KWEST-shun

Thursday, November 21, 2019

Ollapse of the CTV building Assignment Example | Topics and Well Written Essays - 3000 words

Ollapse of the CTV building - Assignment Example Along with this, it also includes a short analysis of the facts which are duly responsible for such a mishap. In addition, a small conclusion and summary are also included along with recommendations for future actions. One of the important areas of this study is to find out the key stakeholders and role players who were directly or indirectly associated with the collapse of the CTV building. Name and details of these role players and stakeholders have been discussed in Chapter 2. Decision making process of the organizational factors and key management associated with the incident before, during and after the actual massacre of CTV building. From the detailed analysis in this chapter, it has been found that there were high extend of inefficiency of the top management in terms of their key responsibilities and ethical work practice and their ineffectiveness decision making process. Negative impact of many external organizational factors have been discussed which were not forecast prior to the collapse. Major defaults that were the root cause behind the collapse of CTV building were also analysed in Chapter 3. Few of major defaults that have been found out are lack of proper monitoring of top management and higher authorities, construction of an irregular structure and use of poor quality raw materials and old equipment during the constructions of the building. Finally, it can be said that this study has open up a real picture of the insight of the collapse of CTV building. Table of Contents 1. Introduction 5 2. The key-role players and stakeholders that might be associated with the collapse of CTV building 5 3. Analysis of the Defaults, Resulting In CTV Building Collapse 6 3.1 Lack of Proper Monitoring Of the Higher Authorities 7 3.2 Use of Improper Materials 7 3.3 Construction of Irregular structures 9 4. Analyse and Evaluate the Decision-making process of Key Management and the Organisational Factors Associated before, during and after the Incident of CTV build ing collapse 9 4.1 The processes of the key management responsible before the occurrence of such an incident of CTV building: 10 4.2 The processes of the key management responsible during the occurrence of such an incident of CTV building 10 4.3 The processes of the key management responsible after the occurrence of such an incident of CTV building 11 4.4 The processes of the organizational factors responsible prior the occurrence of such an incident of CTV building 11 4.5 The processes of the organizational factors responsible during the occurrence of such an incident of CTV building 12 4.6 The processes of the organizational factors responsible after the occurrence of such an incident of CTV building 13 5. Summary and Conclusions 14 6. Recommendations 14 References 15 1. Introduction The Canterbury Television (CTV) Building that was located in Christchurch suddenly collapsed on 22nd February in the year 2011 due to massive earthquake. The earthquake was such a destructive one that it killed about 115 individuals present inside the building. The prime cause of such a disaster was the faulty construction designs prepared by the structural engineers. Due to it, the high intensity of force and after-shakes of earthquake would not be controlled by the beams and slabs of the building. Apart from this, the floor slabs, rectangular columns and stairwells are not at all developed in a detailed way as presented in the constructional blue-print design. The amount of thickness shown in the design was not seen in actual picture at the time of investigation of the shattered pieces of the CTV building (Preskil & Jones, 2009). 2. The key-role players and stakeholders that might be associated with the collapse of CTV building Preparation of any building is a very tough job as it includes

Wednesday, November 20, 2019

The amen corner Essay Example | Topics and Well Written Essays - 250 words - 1

The amen corner - Essay Example In the play, in looking at the father of the boy who strayed away from the Lord to do his things, the role is made believable. First of all, the actors play the role in a natural setting, once could see him smoking in one of the scenes. In addition, by being a father also had some grey hairs making him an elder. In regard to movement of the actors around the stage, it was realistic and natural. Different settings were provided and scenes changed appropriately hence the making proper utilization of the stage. In addition, it was affective in telling the story by bringing it to near reality of what actually happens. The arrangement was good as it moved with the story. In addition, the arrangement of performers was within scenes as it also related to the way other performers were placed. The arrangement helped to establish various relationships between scenes. In some cases, there was a little bit of confusion in regard to performer’s placement in regard to scene action. The action though flowed smoothly with minimum

Sunday, November 17, 2019

The First World War Essay Example for Free

The First World War Essay In this report I intend to create a detailed report of Tescos. I want to see what they have done to get to where they are today and to try to evaluate why what they did worked. I want to get as much information as possible, although some information may not be accessible to the public as it could be sensitive. After the First World War, Jack Cohen received a i 40 gratuity. With this he set up his own East end fruit and veg store. Later he joined with another man T. E Stockwell to create a partnership. They then formed a limited company and now Tesco is a public limited company (PLC) with an annual turn over of around i 30,814 million pounds. When Cohen set up Tesco, he was a sole trader, he would have had unlimited liability. This means that if he went bust and unable to pay his debts he would have his personal belongings sold by the bank to pay off his debts. His only source of finance was his i 40 war gratuity. However nowadays there are many different sources of finance from bank loans to business angles to loan sharks as well as personal savings and family and friends. Being a sole trader has many advantages as there arent many forms to fill in. You can take holidays when you want and all the money that is made in the form of profit is yours for the keeping. Being a sole trader means that he had total control over his business all profit made goes straight to him and doesnt need to be split up. When he merged to form a partnership he would have had to sign a deed of partnership. This outlines all main points about the partnership from money salaries to working hours. He would now have to consult his partner before making any decisions about the business. However there are good points about being in a partnership. It means that there are two or more people to help think a way around a problem should one occur. It would bring added finance as the other partner would have personal savings and maybe family money. If the partnership were to go bust the deed of partnership would outline who had to pay what debts. After the partnership became successful Cohen and Stockwell became an ltd company. This means that they had shares which could be sold to employees and friends and family of the owners. They effectively own a small part of the company. They now have Limited liability this means that should the business go bust their private possessions are now safe and wouldnt be sold to level debts. Yet all the share holders would loose the amount of money they put in. There are also disadvantages to go with the benefits; these are that accurate accounts now have to be published for company house. This means spending money on an accountant. Tescos then became a plc or public limited company, it floated on the stock market in 1947 the share price was 25p. The business is now controlled by the share holders as every share gives you a say in the company. The profit is also split so that a dividend can be given to the share holders; this is a small percentage of profit given to share holders, and the more shares the more money they will receive. The legal liabilities are the same as when they were an ltd. The main difference is that shares can be bought and sold by the public on the stock exchange. On the way up Tescos has been through many of the different types of businesses. It has been a sole trader business a partnership an ltd company and now its a plc. However there are a few types of business that Tescos hasnt been. * A charity: this is obviously because Tescos is a profit organisation and wouldnt want to give away all there profit.

Friday, November 15, 2019

The significance of the title The Awakening :: essays research papers

In comparison to other works such as Mark Twain’s The Adventures of Huckleberry Finn wherein the title succinctly tells what the story shall contain, Kate Chopin’s The Awakening represents a work whose title can only be fully understood after the incorporation of the themes and content into the reader’s mind, which can only be incorporated by reading the novel itself. The title, The Awakening, paints a vague mental picture for the reader at first and does not fully portray what content the novel will possess. After thorough reading of the novel, one can understand that the title represents the main character, Edna Pontellier’s, sexual awakening and metaphorical resurrection that takes place in the plot as opposed to not having a clue on what the plot will be about. Edna Pontellier first faces a form of awakening when she encounters another character that plays a musical instrument. As the musician plays, the crowd reacts nonchalantly and for the most part disregards it as just another performance with the exception of Mrs. Pontellier whom breaks out into tears due to the vivid imagery that the music brings into her mind. The musician responds to Mrs. Pontellier by telling her that she is the only one who truly speaks her language. This form of awakening brings about one of the themes in the novel in that as a person learns to begin to express themselves, they find that there is a lesser concentration of people who can understand the way that one expresses themselves. This becomes of greater relevance as Edna begins to express herself through the use of her artwork. The sexual aspect of Edna’s awakening is formed through her relationship with a supporting character, Robert LeBrun. In the beginning of the novel, Robert assigns himself to become the helper of Mrs. Pontellier and his advances help to crack the barrier in which Edna is placed in due to her role as a woman of the Victorian era. Her feelings begin to manifest themselves as she intends to liberate herself from her husband and run away with Robert. He on the other hand has no intention of having a sexual affair because of the role placed upon him as a man of the Victorian era which is not to destroy families. Her quest for complete independence ultimately brings her to committing suicide at the end of the story. Her suicide does not represent a disappointment in how she cannot conform to the society around her but a final awakening and symbol for her liberation.

Tuesday, November 12, 2019

Compare and Contrast Hinduism and Christianity

The development, spread, and impact of Hinduism on India politically and idealistically is similar to the development, spread and impact of Christianity on Western Europe because politically, both religions were supported by their rulers and emperors; and idealistically because both Hinduism and Christianity share similar philosophies and beginnings which influenced major religious ideas and understandings.However, Hinduism in India and Christianity in Western Europe differed greatly on a social aspect because while India recognized and upheld the importance of an organized caste system in achieving religious salvation, Christianity viewed social classes as insignificant to core religious principals. This leads to the observation that societies are more often than not very similar, with few differences. The spread of Hinduism in India can be most attributed to the Gupta Dynasty and their successors.The Gupta Dynasty spread Hinduism by making it the official religion of India, and zea lously encouraged the practice of Hinduism to the people of India. Eventually, Hindu kingdoms began to independently rule Southern India under loosely administered states; Hinduism brought a sense of stability to Southern India by escaping from Islamic invasions, chronic war, and civil turmoil. Two of these regional states include the kingdom of Vijayanager and the kingdom of Chola.Both kingdoms spread Hinduism through political means such as building temples with authorities and land administrators that directly worked with guilds and invested in commercial and economic ventures. Similarly during the middle ages, Western Europe was run by Christian authorities and patriarchs called the Papacy. Pope Gregory I, also known as Gregory the Great, emphasized the importance of sacraments, which are a central belief in Christianity; this served as a major political influence of the spread of Christianity on Western Europe.The popes acted independently and devoted much of their efforts to s trengthen and construct a large Christian cultural zone which lay a foundation for a prosperous society, similar to that of the Hindu regional states. During Medieval Europe for example, no single regime controlled Italy, but rather, a series of ecclesiastical city-states competed for power. Like Hindu temples in Southern India, missionaries and monasteries were also implemented to spread Christianity to Europe on a more local level. Hinduism in India and Christianity in Western Europe was very similar in governing, politically speaking.The core principals of the Hindu religion come primarily out of the direct teachings of the Upanishads. The Upanishads explain the belief of reincarnation as well as karma and moksha. The Upanishads thoroughly explained how to live a pure and virtuous life, and how to be permanently liberated from the painful cycle of reincarnation, known as moksha. The Upanishads not only had a lasting impact on Indian thought about the nature of the world, but also on the observance of high and moral ethical standards. Likewise, the teachings of Judaism had a lasting influence on the spread and development of Christian ideas of Western Europe.Judaism similarly uses the Hebrew Scriptures which are believed to be the true words of God as inspiration to the way individuals are expected to live their lives fully. Both the Upanishads and the Hebrew Scriptures calls for a life without greed and hatred. The Hebrew Scriptures of Judaism is significant in Christianity because Christian roots begin with the Jewish teachings. Hindu teachings also recognize Krishna, a Vishnu incarnate that spread his word to all humans. This can be easily compared to Jesus of Nazareth who was a prophet of God that spoke to humans about Christian values. Read also  Arya Samaj at  https://essaysamurai.co.uk/arya-samaj/Both Krishna and Jesus can be compared to Zarathustra, a prophet who spoke on behalf of Ahura Mazda, a god of the Persian religion Zoroastrianism, which served as a major influence on Hindu and Christian values. Hindu teachings and ideas had a significant impact on India because it was ruled primarily by Hindu regional states, until Muslim forces began to interfere in northern India. Likewise, Christian ideas had a monumental impact on Western Europe and were the center of all decisions and ways of thinking until the Protestant-Reformation and the Enlightenment in the 16th century C.E. , when ideas regarding the world’s existence veered away from traditional Christian teachings. The development of the social classes in India began when the Aryans moved into north-west India, and imposed an organized social hierarchy made up of four Varna’s. This social class that was implemented plays a vital role in Hi ndu ethics because an individual was expected to follow their Dharma; an individual’s virtue according to cosmic order, which specifically refers to the caste in which an individual is born into.The core belief of Hinduism also states that special honor is given to the Brahmins and Kshatryas, the upper class in the Caste System made up of primarily priests, because they lived worthy lives. This made the spread of Hinduism much less popular within the Shudra and the Untouchables, the lowest classes in the Caste System, as well as women. On the contrary, Christianity experienced the most monumental spread within the lower classes of Western Europe, primarily with women. Many individuals were drawn to Christianity because of the promise for salvation as long as they demonstrate good morals and put their faith in God.Christianity also taught the underlying importance of the idea of equality within all people, which gave women and lower class individuals a sense of purpose, especi ally because the roots of Christianity begin with Jesus of Nazareth, who was born into a family of poor carpenters. The impact of Christianity and Hinduism differed socially because while Hinduism further emphasized the recognition of social classes, Christianity worked to cast aside social distinction within society.The ways in which Hinduism and Christianity influenced their societies were similar in that they had political as well as local administration support, and shared many of the same philosophies regarding life and morality. In any case however, Hinduism and Christianity differed in the belief of an organized social class. In conclusion, Hinduism in India and Christianity in Western Europe both nonetheless had very similar contributions to society as a whole.

Sunday, November 10, 2019

Online Shopping Versus in Store

If a person decides to make the purchases of an item online there are a few facts that should be realized. In the economy that today's society is in savings is a big deal for most. When shopping online the shopper will be required to purchase their items with credit cards. Credit cards can be very convenient a shopper however, they come with payments and interest. When calculated out a shopper can look at 10 percent on purchases made. Knowing this and how long it can take to pay debt off may make a person think twice about the purchases that are made.On average 5,000 dollars will take 10 years to payoff. Once the shopper has ordered the Items shipping will be estimated. One transaction online can cost a person an extra 10 Lars In shipping, followed by at least 10 dollars In a small purchase for Interest on the credit card. The shopper also has the choice to go Into the stores to make the purchases needed. These purchases can be made with a variety of payments including cash, gift car ds as well as credit cards. Most people know how much they are willing to spend on an item and very seldom want to spend more.If a going into a store with cash you are ensured you will not spend more, or incur any hidden fees. When paying with cash it can be asked if a discount is available, a person would be pleasantly surprised at the savings offered. In store shopping offers other means of savings as well, coupons are a big tool that stores supply to have the public come into their establishments. Now if a company like Kohl's for Instance offers additional savings If a credit card Is used, once again the shopper Is saving usually an additional 15 percent.The trick to shopping In stores with credit cards Is to turn around and make the payment right there Is In the store. This would require that the customer had the intention of paying with cash to save money, and in the end this would save a customer even more than thought of in the beginning. More thought should go into why one w ould choose not to shop online versus shopping in the store. Today the country is seeing a lack in jobs, and people needing work. For every purchase a person makes online it is taking more jobs away.Shopping online one does not need a sales clerk, cashier, janitor, supervisor, and manager to make the purchases. All one needs is to have access to the Internet, and fingers. Placing orders online also can take away from local vendors, not Just corporations. If online most likely you will be ordering from companies that purchase teems from overseas, yet again taking money away from the American economy. Now if shopping for electronics Is what a person Is doing corporate shopping will be needed; however, doing It online takes more Jobs away.When thinking about making a purchase for a television most would only think tout want ten Test price Is Tanat can De Taunt. IT ten economy were outing tout a few things would cross the mind of an individual. One big item is if the store wasn't open i t would be an empty building, owner looses money, electric company looses money, and the people that would normally work there are trying to find a Job amongst all the other Americans. Going out shopping in person can offer a great deal of benefits too community. This allows the shopper to purchase locally grown and locally made items.When thinking that corporate gifts are needed for Christmas or birthdays' people can think out of the box and get creative. How many people would want to receive a massage, car wash, oil change? These are all options for in store shopping, thus keeping money in the local economy. Shopping online can also bring up a few worries will the item fit will it match, or will it live up to expectations of the purchaser? When ordering clothing online a errors does not get to try on the clothes, this leaves one hoping it is going to fit correctly and the way it was expected to fit.If a person decides that the bathroom needs to be redecorated and spends four hundr ed dollars online doing this, gets the items in the mail to be upset that it does not match as well to the tile. Problems like this can occur at anytime when the items are not seen in person. In order for a one to be sure that what is wanted is what one gets it is best to use the senses in making the purchase. To use senses in making a purchase being present is required. This would even go for purchasing a television, seeing the efferent screens on will help a shopper to decide which one would be best.If wanting to purchase a new dress trying it on will show rather the look is what is wanted or not. The same theory applies to making purchases for a home, the items can be brought in and placed where it is wanted and then decided upon if it should stay or go back to the store for a replacement. Questions can now be asked knowing the differences on the two forms when deciding which form is best for the shopper. When deciding to make a purchase each person will need to decide what matte rs most, convenience or helping to boost he economy, and staying local with each purchase.

Friday, November 8, 2019

The Racist America displayed in Higher Learning directed by John Singleton.

The Racist America displayed in Higher Learning directed by John Singleton. In "Higher Learning", the director John Singleton demonstrates college life in an integrated school from various perspectives of race. Malik Williams, a freshman African American athlete is among one of these perspectives. Being black, Williams felt entitled to a sort of advantage. In contrast, Professor Phipps tells Malik he is not "to be treated specially because he is black". As the movie progresses, Malik begins to realize how racist the world is. Much of this realization is due to Fudge, a fellow Black senior. Fudge enlightens Malik, telling him "he is still a slave" in America, and as a race, the Blacks must unite to relieve their containment. Gradually Malik mistrusts anyone who is white, seeing them as the enemy. Racism too exists on the Columbus campus, where clans like "skin heads" and white cops attempt to keep the country as "their belonging". With obvious differences, the two, Black and White, attack each other, both verbally and physically.One in a series of posters att acking Radical Repub...These extremist get as far as to killing an African American woman because she is black. The film concludes with Malik learning that "without struggle there is no progress", and treats his racist experiences as an educational process.Malik's college experience serves as a commentary of the racist world we see today. In this modern world, exist still racist, and even extremist. Although much progress was made in the 50's and 60's, with events such as the Brown v. Board of Education ruling, the film exemplifies that as a nation we are far from equal. At the start, Malik was ignorant, thinking his race gave him leeway. But he later exhibits self reliance, demonstrating "Black Power" as Charmicheal said. Fudge, like Malcolm X, was not afraid to confront White's with racist thoughts. Fudge would question the police's acts, as they...

Tuesday, November 5, 2019

How to Grow Crystals From Salt and Vinegar

How to Grow Crystals From Salt and Vinegar Salt and vinegar crystals are easy-to-grow non-toxic crystals that you can grow in a rainbow of colors. This crystal growing project is especially useful for kids or beginners looking for quick and easy crystals. Materials 1 cup hot water (H)1/4 cup salt (sodium chloride)2 teaspoons vinegar (dilute acetic acid)food coloring (optional)piece of spongeshallow dish Instructions Stir together the water, salt, and vinegar. Boiling water works best, but its alright if the waters not quite boiling.Place the piece of sponge on the shallow dish. Pour the mixture over the sponge so that it soaks up the liquid and almost covers the bottom of the dish.If you want colored crystals, you can dot the sponge with food coloring. As the crystals grow, the colors may run together a bit. You can use this to your advantage to make more colors. For example, dotting blue and yellow food coloring near each other can produce blue, green, and yellow crystals.Save the rest of the crystal growing solution in a sealed container.Set the dish in a sunny window or another warm area with good air circulation. You will see crystal growth overnight or within a day. Add more crystal growing solution to replace the liquid that evaporates.Continue growing your crystals as long as you like. The project is non-toxic so when you are done, you can either save your crystals or else throw them away . You can dump leftover crystal solution down the drain and wash the dish as usual. You can keep the crystals and watch them. Over time, the salt will react with water in the air to subtly change the appearance of the crystals. How the Crystals Grow Salt dissolves better in hot water than cold water, so as the solution cools the salt wants to come out of solution and crystallize. When you pour the solution over the sponge, this causes the liquid to evaporate. This further concentrates the salt so that it will crystallize. The salt crystals will start to form on undissolved salt or the sponge. Once the crystals start developing, they grow fairly rapidly. Try This Table salt crystals have a cubic shape. Adding the vinegar and growing the crystals on a sponge alters the appearance a bit. You can experiment with different types of salt, such as sea salt, iodized salt, Himalayan salt, and other.Instead of using a sponge, try growing the crystals on another surface. Good choices include a charcoal briquette, a brick, or a rough rock.If you use a charcoal briquette, another interesting chemical to add to the mixture is laundry bluing or Prussian blue. It is available online as well as in stores in the laundry section (as bluing) or art section (as Prussian blue). This iron-based solution produces intricate white crystals that readily absorb food coloring. While it is safe to work with, its best to avoid its use around very young children to prevent any chance they might ingest the iron salt.

Sunday, November 3, 2019

Nature versus Nurture Essay Example | Topics and Well Written Essays - 500 words

Nature versus Nurture - Essay Example Clearly, genetics are at work in heredity, predisposition to disease, and physical characteristics. Yet, environment can also reduce the possibility of disease or bad behavior. Genetics and environment both contribute to our overall being in much the same way that both height and width contribute to the area of a rectangle. Genetics are certainly a powerful force of nature that rules outcomes above and beyond our conscious control. We cannot control our eye color or the number of fingers we grew as children. Still, "to concede that some people are genetically encoded to have shorter fuses than others or are more likely to gain weight if granted unlimited access to Oreos is hardly to embrace a view of humans as lumbering robots ruled by genes" (Shea). However, the question does linger as to how much of our behavior is really outside our control. Our belief in free will may be little more than the rationalization for the actions that we are destined to take. There is a sensible limit to the power of genetics as expressed in nature. According to Lamm and Jablonka, "an organism with the same genotype can develop along different trajectories, depending on the inputs it receives" (Lamm and Jablonka 309). This leads to evolutionary changes, as well as identical twins with markedly different abilities and attitudes.

Friday, November 1, 2019

Relevance of Multilateralism in Australia Essay

Relevance of Multilateralism in Australia - Essay Example Multilateralism fosters the importance of equality in nations worldwide, and this is significant to Australia because it assists the in improving the security of the country. The greatest security hazard to Australia and the world is terrorism, which is gravely opposed by multilateralism. Economic excellence of Australia has been prejudiced by multilateralism that has seen the country work together with other states to coalesce and exchange brilliant ideas. Strong multilateralism recommendations have assisted in solving the global challenges. Hence, multilateralism is a significant aspect in Australia, since it promotes tranquility and growth in nationalized development. Importance of regional multilateralism institutions (APEC, ARF, ASEAN +3, EAS) to Australia The regional multilateralism institutions were founded to promote geopolitics and economy of the countries involved. Australia has benefitted immensely through this association in dissimilar ways such as accelerated the econom ic expansion to country through making it stable throughout the decades. It has also promoted the cultural and social interaction with other countries, especially those that are members of APEC. Peaceful agreements have been met through the existence of the association in when disputes arises. The regional multilateralism organizations have assisted in defining the boundaries disputes between the member states. This has been achieved through holding conferences where they make deliberations on their problems. APEC promotes unanimity between the Asian Pacific States as evidenced in the organizational objectives (Malik, 2007). EAS is the newest formed multilateralism organization, which its main goal is to foster strategic dialogue between members. The institution also promotes joint effort between the member States such as alleviating national disasters. ARF assists in protecting the right of a state to grow economically without facing a threat from other state. Australian Relation w ith the bodies The Australian association with these bodies is decisive to the conduct of Australian regional diplomacy to the multilateralism institutions, since it allows free interface with other neighboring states. 2. Australian-Malaysian relation in the post- Mahathir era The Australian-Malaysian relation in the post-Mahathir era has faced many challenges. The history of the poor relation between the two countries began when Mahathir Muhammad became the prime minister of Malaysia. His administration came up with many government projects that improved the infrastructure of the country and increased the employment opportunities to the Malaysian citizens. The relationship was appalling, because Mahathir’s governance was against the western political interests and financial policies, and this was the main reason why the relationship was critical. There was a lot of mix-up between the two countries, negatively affecting their economic ties. The countries have poor security co operation that poses a solemn threat in promoting communism between the countries (Lopez, 2009). Although the relationship has improved appreciably, the two countries have to interrelate often to foster unity between the countries.

Wednesday, October 30, 2019

French Chefs Essay Example | Topics and Well Written Essays - 750 words

French Chefs - Essay Example It is by her presence that the civilized dining experience was elevated in France, which gave a decisive influence on the future of its cuisine.2 This initial influence was seconded by the great strides of chef Francois de La Varenne in 1600s who created sauces that later became the basis of haute cuisine, a precise and skilled artistry. A five-volume publication of Marie Antoine Careme set the standards for classic French cooking in the early 1800s, which was later modernized and perfected by Georges Auguste Escoffier.3 Escoffier, with his creativity, came up with thousands of recipes and helped making known the French cuisine through his publication. At present, there are two prestigious cooking schools named after Varenne and Escoffier; namely, La Varenne in Burgundy and the Ritz-Escoffier Ecole de Gastronomie Francaise in Paris, respectively.4 Currently, France consists of as many as thirty different food regions, which is partially caused by geographical diversification. Italy lies to the southeast of France, from where Catherine de Medici originated and to which Provencal cuisine has strong ties. To the southwest, Basques cooking emerged as a wonderful fusion of French and Spanish cuisines. In the northern regions of France emerged Belgium influences to the French cuisine, fitting the exceptional taste of people in this region. Meanwhile, Alsacian food prevails in the northeast, apparently with German influences. The position of Switzerland in the east made French countryside become best known for its cheese specialties, while southern French food across the Mediterranean exhibits North African influences of the French cuisine. All these influences demonstrate the geographical factors leading to a country to develop distinct regional cuisines in several of its regions. The rich history of France in terms of development of its cuisines alongside the flexibility of its people in various regions to integrate French cuisines with neighboring those of countries are sufficient to conclude that in terms of this historical criterion, the French chefs are better than other chefs in the world. Creativity French cuisine is highly creative, and this creativity has been what it is known for. The dishes trout amandine, lobster brisque and chateaubriand are served in a casual, yet elegant manner, as well as a perfectly roasted rack of lamb with side tripping presented creatively to suit the savory taste of the diner.5 Varying food textures and colors are employed in creative and beautiful presentations, which are emphasized in the French cuisine. French cuisines normally follow a standard, on which this creativity is based. To demonstrate, a French lentil salad is given a new twist by eschewing chervil for minced fresh cilantro, with a bit of soy sauce and fresh fava beans for contrast,6 emphasizing color and design. French's standards for creativity of presentation make its chefs constantly aware of the rules in cuisine

Monday, October 28, 2019

Augmented Reality Ar Is A Live Media Essay

Augmented Reality Ar Is A Live Media Essay Hardware components for augmented reality are: processor, display, sensors and input devices. Modern mobile computing devices like smartphones and tablet computers contain these elements which often include a camera and MEMS sensors such as accelerometer, GPS, and solid state compass, making them suitable AR platforms.[8] [edit] Display Various technologies are used in Augmented Reality rendering including optical projection systems, monitors, hand held devices, and display systems worn on ones person. [edit] Head-mounted A head-mounted display (HMD) is a display device paired to a headset such as a harness or helmet. HMDs place images of both the physical world and virtual objects over the users field of view. Modern HMDs often employ sensors for six degrees of freedom monitoring that allow the system to align virtual information to the physical world and adjust accordingly with the users head movements.[9][10][11] HMDs can provide users immersive, mobile and collaborative AR experiences.[12] [edit] Eyeglasses AR displays can be rendered on devices resembling eyeglasses. Versions include eye wear that employ cameras to intercept the real world view and re-display its augmented view through the eye pieces[13] and devices in which the AR imagery is projected through or reflected off the surfaces of the eye wear lens pieces.[14][15][16] [edit] Contact lenses Contact lenses that display AR imaging are in development. These bionic contact lenses might contain the elements for display embedded into the lens including integrated circuitry, LEDs and an antenna for wireless communication.[17][18][19][20] Another version of contact lenses, in development for the U.S. Military, is designed to function with AR spectacles, allowing soldiers to focus on close-to-the-eye AR images on the spectacles and distant real world objects at the same time.[21][22] [edit] Virtual retinal display A virtual retinal display (VRD) is a personal display device under development at the University of Washingtons Human Interface Technology Laboratory. With this technology, a display is scanned directly onto the retina of a viewers eye. The viewer sees what appears to be a conventional display floating in space in front of them.[23] [edit] EyeTap The EyeTap (also known as Generation-2 Glass[24]) captures rays of light that would otherwise pass through the center of a lens of an eye of the wearer, and substituted each ray of light for synthetic computer-controlled light. The Generation-4 Glass[24] (Laser EyeTap) is similar to the VRD (i.e. it uses a computer controlled laser light source) except that it also has infinite depth of focus and causes the eye itself to, in effect, function as both a camera and a display, by way of exact alignment with the eye, and resynthesis (in laser light) of rays of light entering the eye.[25] [edit] Handheld Handheld displays employ a small display that fits in a users hand. All handheld AR solutions to date opt for video see-through. Initially handheld AR employed fiduciary markers,[26] and later GPS units and MEMS sensors such as digital compasses and six degrees of freedomaccelerometer-gyroscope. Today SLAM markerless trackers such as PTAM are starting to come into use. Handheld display AR promises to be the first commercial success for AR technologies. The two main advantages of handheld AR is the portable nature of handheld devices and ubiquitous nature of camera phones. The disadvantages are the physical constraints of the user having to hold the handheld device out in front of them at all times as well as distorting effect of classically wide-angled mobile phone cameras when compared to the real world as viewed through the eye.[27] [edit] Spatial Spatial Augmented Reality (SAR) augments real world objects and scenes without the use of special displays such as monitors, head mounted displays or hand-held devices. SAR makes use of digital projectors to display graphical information onto physical objects. The key difference in SAR is that the display is separated from the users of the system. Because the displays are not associated with each user, SAR scales naturally up to groups of users, thus allowing for collocated collaboration between users. SAR has several advantages over traditional head-mounted displays and handheld devices. The user is not required to carry equipment or wear the display over their eyes. This makes spatial AR a good candidate for collaborative work, as the users can see each others faces. A system can be used by multiple people at the same time without each having to wear a head-mounted display. Examples include shader lamps, mobile projectors, virtual tables, and smart projectors. Shader lamps mimic and augment reality by projecting imagery onto neutral objects, providing the opportunity to enhance the objects appearance with materials of a simple unit- a projector, camera, and sensor. Handheld projectors further this goal by enabling cluster configurations of environment sensing, reducing the need for additional peripheral sensing.[28][29] Other tangible applications include table and wall projections. One such innovation, the Extended Virtual Table, separates the virtual from the real by including beam-splitter mirrors attached to the ceiling at an adjustable angle.[30] Virtual showcases, which employ beam-splitter mirrors together with multiple graphics displays, provide an interactive means of simultaneously engaging with the virtual and the real.[31][32] Altogether, current augmented reality display technology can be applied to improve design and visualization, or function as scientific simulations and tools for education or entertainment. Many more implementations and configurations make spatial augmented reality display an increasingly attractive interactive alternative.[11] Spatial AR does not suffer from the limited display resolution of current head-mounted displays and portable devices. A projector based display system can simply incorporate more projectors to expand the display area. Where portable devices have a small window into the world for drawing, a SAR system can display on any number of surfaces of an indoor setting at once. The drawbacks, however, are that SAR systems of projectors do not work so well in sunlight and also require a surface on which to project the computer-generated graphics. Augmentations cannot simply hang in the air as they do with handheld and HMD-based AR. The tangible nature of SAR, though, makes this an ideal technology to support design, as SAR supports both a graphical visualisation and passive haptic sensation for the end users. People are able to touch physical objects, and it is this process that provides the passive haptic sensation.[7][33][34][35] [edit] Tracking Modern mobile augmented reality systems use one or more of the following tracking technologies: digital cameras and/or other optical sensors, accelerometers, GPS, gyroscopes, solid state compasses, RFID and wireless sensors. These technologies offer varying levels of accuracy and precision. Most important is the position and orientation of the users head. Tracking the users hand(s) or a handheld input device can provide a 6DOF interaction technique.[36] [edit] Input devices Techniques include speech recognition systems that translate a users spoken words into computer instructions and gesture recognition systems that can interpret a users body movements by visual detection or from sensors embedded in a peripheral device such as a wand, stylus, pointer, glove or other body wear.[37][38][39][40] [edit] Computer The computer analyzes the sensed visual and other data to synthesize and position augmentations. [edit] Software and algorithms A key measure of AR systems is how realistically they integrate augmentations with the real world. The software must derive real world coordinates, independent from the camera, from camera images. That process is called image registration which uses different methods of computer vision, mostly related to video tracking.[41][42] Many computer vision methods of augmented reality are inherited from visual odometry. Usually those methods consist of two parts. First detect interest points, or fiduciary markers, or optical flow in the camera images. First stage can use feature detection methods like corner detection, blob detection, edge detection or thresholding and/or other image processing methods.[43][44] The second stage restores a real world coordinate system from the data obtained in the first stage. Some methods assume objects with known geometry (or fiduciary markers) present in the scene. In some of those cases the scene 3D structure should be precalculated beforehand. If part of the scene is unknown simultaneous localization and mapping (SLAM) can map relative positions. If no information about scene geometry is available, structure from motion methods like bundle adjustment are used. Mathematical methods used in the second stage include projective (epipolar) geometry, geometric algebra, rotation representation with exponential map, kalman and particle filters, nonlinear optimization, robust statistics. [edit] Applications Augmented reality has many applications, and many areas can benefit from the usage of AR technology. AR was initially used for military, industrial, and medical applications, but was soon applied to commercial and entertainment areas as well.[45] [edit] Archaeology AR can be used to aid archaeological research, by augmenting archaeological features onto the modern landscape, enabling archaeologists to formulate conclusions about site placement and configuration.[46] Another application given to AR in this field is the possibility for users to rebuild ruins, buildings, or even landscapes as they formerly existed.[47] [edit] Architecture AR can aid in visualizing building projects. Computer-generated images of a structure can be superimposed into a real life local view of a property before the physical building is constructed there. AR can also be employed within an architects work space, rendering into their view animated 3D visualizations of their 2D drawings. Architecture sight-seeing can be enhanced with AR applications allowing users viewing a buildings exterior to virtually see through its walls, viewing its interior objects and layout.[48][49] [edit] Art AR technology has helped disabled individuals create art by using eye tracking to translate a users eye movements into drawings on a screen.[50] An item such as a commemorative coin can be designed so that when scanned by an AR-enabled device it displays additional objects and layers of information that were not visible in a real world view of it.[51][52] [edit] Commerce ViewAR BUTLERS App Placing furniture using AR AR can enhance product previews such as allowing a customer to view whats inside a products packaging without opening it.[53] AR can also be used as an aid in selecting products from a catalog or through a kiosk. Scanned images of products can activate views of additional content such as customization options and additional images of the product in its use.[54][55] AR is used to integrate print and video marketing. Printed marketing material can be designed with certain trigger images that, when scanned by an AR enabled device using image recognition, activate a video version of the promotional material.[56][57][58] [edit] Education Augmented reality applications can complement a standard curriculum. Text, graphics, video and audio can be superimposed into a students real time environment. Textbooks, flashcards and other educational reading material can contain embedded markers that, when scanned by an AR device, produce supplementary information to the student rendered in a multimedia format.[59][60][61] Students can participate interactively with computer generated simulations of historical events, exploring and learning details of each significant area of the event site.[62] AR can aide students in understanding chemistry by allowing them to visualize the spatial structure of a molecule and interact with a virtual model of it that appears, in a camera image, positioned at a marker held in their hand.[63] Augmented reality technology also permits learning via remote collaboration, in which students and instructors not at the same physical location can share a common virtual learning environment populated by vi rtual objects and learning materials and interact with another within that setting.[64] [edit] Everyday 30 years of Augmediated Reality in everyday life. Since the 1970s and early 1980s, Steve Mann has been developing technologies meant for everyday use i.e. horizontal across all applications rather than a specific vertical market. Examples include Manns EyeTap Digital Eye Glass, a general-purpose seeing aid that does dynamic-range management (HDR vision) and overlays, underlays, simultaneous augmentation and diminishment (e.g. diminishing the electric arc while looking at a welding torch).[65] [edit] Industrial design AR can help industrial designers experience a products design and operation before completion. Volkswagen uses AR for comparing calculated and actual crash test imagery.[66] AR can be used to visualize and modify a car body structure and engine layout. AR can also be used to compare digital mock-ups with physical mock-ups for efficiently finding discrepancies between them.[67][68] [edit] Medical Augmented Reality can provide the surgeon with information, which are otherwise hidden, such as showing the heartbeat rate, the blood pressure, the state of the patients organ, etc. In particular AR can be used to let the doctor look inside the patient by combining one source of images such as an X-ray with another such as video. This helps the doctor to identify the problem with the patient in a more intuitive way than looking at only type of image data. This approach works in a similar as the technicians doing maintenance work. Examples include a virtual X-ray view based on prior tomography or on real time images from ultrasound and confocal microscopy probes[69] or visualizing the position of a tumor in the video of an endoscope.[70] AR can enhance viewing a fetus inside a mothers womb.[71] See also Mixed reality. [edit] Military In combat, AR can serve as a networked communication system that renders useful battlefield data onto a soldiers goggles in real time. From the soldiers viewpoint, people and various objects can be marked with special indicators to warn of potential dangers. Virtual maps and 360Â ° view camera imaging can also be rendered to aid a soldiers navigation and battlefield perspective, and this can be transmitted to military leaders at a remote command center.[72] [edit] Navigation Augmented reality map on iPhone AR can augment the effectiveness of navigation devices. Information can be displayed on an automobiles windshield indicating destination directions and meter, weather, terrain, road conditions and traffic information as well as alerts to potential hazards in their path.[73][74][75] Aboard maritime vessels, AR can allow bridge watch-standers to continuously monitor important information such as a ships heading and speed while moving throughout the bridge or performing other tasks.[76] [edit] Office workplace AR can help facilitate collaboration among distributed team members in a work force via conferences with real and virtual participants. AR tasks can include brainstorming and discussion meetings utilizing common visualization via touch screen tables, interactive digital whiteboards, shared design spaces, and distributed control rooms.[77][78][79] [edit] Sports and entertainment AR has become common in sports telecasting. Sports and entertainment venues are provided with see-through and overlay augmentation through tracked camera feeds for enhanced viewing by the audience. Examples include the yellow first down line seen in television broadcasts of American football games showing the line the offensive team must cross to receive a first down. AR is also used in association with football and other sporting events to show commercial advertisements overlaid onto the view of the playing area. Sections of rugby fields and cricket pitches also display sponsored images. Swimming telecasts often add a line across the lanes to indicate the position of the current record holder as a race proceeds to allow viewers to compare the current race to the best performance. Other examples include hockey puck tracking and annotations of racing car performance and snooker ball trajectories. [41][80] AR can enhance concert and theater performances. For example, artists can allow listeners to augment their listening experience by adding their performance to that of other bands/groups of users.[81][82][83] The gaming industry has benefited a lot from the development of this technology. A number of games have been developed for prepared indoor environments. Early AR games also include AR air hockey, collaborative combat against virtual enemies, and an AR-enhanced pool games. A significant number of games incorporate AR in them and the introduction of the smartphone has made a bigger impact.[84][85] [edit] Task support Complex tasks such as assembly, maintenance, and surgery can be simplified by inserting additional information into the field of view. For example, labels can be displayed on parts of a system to clarify operating instructions for a mechanic who is performing maintenance on the system.[86][87] Assembly lines gain many benefits from the usage of AR. In addition to Boeing, BMW and Volkswagen are known for incorporating this technology in their assembly line to improve their manufacturing and assembly processes.[88][89][90] Big machines are difficult to maintain because of the multiple layers or structures they have. With the use of AR the workers can complete their job in a much easier way because AR permits them to look through the machine as if it was with x-ray, pointing them to the problem right away.[91] [edit] Tourism and sightseeing Augmented reality applications can enhance a users experience when traveling by providing real time informational displays regarding a location and its features, including comments made by previous visitors of the site. AR applications allow tourists to experience simulations of historical events, places and objects by rendering them into their current view of a landscape.[92][93][94] AR applications can also present location information by audio, announcing features of interest at a particular site as they become visible to the user.[95][96] [edit] Translation AR systems can interpret foreign text on signs and menus and, in a users augmented view, re-display the text in the users language. Spoken words of a foreign language can be translated and displayed in a users view as printed subtitles How Augmented Reality Works Video games have been entertaining us for nearly 30 years, ever since Pong was introduced to arcades in the early 1970s. Computer graphics have become much more sophisticated since then, and game graphics are pushing the barriers of photorealism. Now, researchers and engineers are pulling graphics out of your television screen or computer display and integrating them into real-world environments. This new technology, called augmented reality, blurs the line between whats real and whats computer-generated by enhancing what we see, hear, feel and smell. On the spectrum between virtual reality, which creates immersive, computer-generated environments, and the real world, augmented reality is closer to the real world. Augmented reality adds graphics, sounds, haptic feedback and smell to the natural world as it exists. Both video games and cell phones are driving the development of augmented reality. Everyone from tourists, to soldiers, to someone looking for the closest subway stop can now benefit from the ability to place computer-generated graphics in their field of vision. Augmented reality is changing the way we view the world or at least the way its users see the world. Picture yourself walking or driving down the street. With augmented-reality displays, which will eventually look much like a normal pair of glasses, informative graphics will appear in your field of view, and audio will coincide with whatever you see. These enhancements will be refreshed continually to reflect the movements of your head. Similar devices and applications already exist, particularly on smartphones like the iPhone. In this article, well take a look at where augmented reality is now and where it may be headed soon. Augmenting Our World The basic idea of augmented reality is to superimpose graphics, audio and other sensory enhancements over a real-world environment in real time. Sounds pretty simple. Besides, havent television networks been doing that with graphics for decades? However, augmented reality is more advanced than any technology youve seen in television broadcasts, although some new TV effects come close, such as RACEf/x and the super-imposed first down line on televised U.S. football games, both created by Sportvision. But these systems display graphics for only one point of view. Next-generation augmented-reality systems will display graphics for each viewers perspective. Some of the most exciting augmented-reality work is taking place in research labs at universities around the world. In February 2009, at the TED conference, Pattie Maes and Pranav Mistry presented their augmented-reality system, which they developed as part of MIT Media Labs Fluid Interfaces Group. They call it SixthSense, and it relies on some basic components that are found in many augmented reality systems: Camera Small projector Smartphone Mirror These components are strung together in a lanyardlike apparatus that the user wears around his neck. The user also wears four colored caps on the fingers, and these caps are used to manipulate the images that the projector emits. SixthSense is remarkable because it uses these simple, off-the-shelf components that cost around $350. It is also notable because the projector essentially turns any surface into an interactive screen. Essentially, the device works by using the camera and mirror to examine the surrounding world, feeding that image to the phone (which processes the image, gathers GPS coordinates and pulls data from the Internet), and then projecting information from the projector onto the surface in front of the user, whether its a wrist, a wall, or even a person. Because the user is wearing the camera on his chest, SixthSense will augment whatever he looks at; for example, if he picks up a can of soup in a grocery store, SixthSense can find and project onto the soup information about its ingredients, price, nutritional value even customer reviews. By using his capped fingers Pattie Maes says even fingers with different colors of nail polish would work a user can perform actions on the projected information, which are then picked up by the camera and processed by the phone. If he wants to know more about that can of soup than is projected on it, he can use his fingers to interact with the projected image and learn about, say, competing brands. SixthSense can also recognize complex gestures draw a circle on your wrist and SixthSense projects a watch with the current time. Mistry demonstrates SixthSense Photo courtesy Sam Ogden, Pranav Mistry, MIT Media Lab The SixthSense augmented reality system lets you project a phone pad onto your hand and phone a friend without removing the phone from your pocket. See more gadget pictures. Photo courtesy Lynn Barry, Pranav Mistry, MIT Media Lab Augmented Reality on Cell Phones While it may be some time before you buy a device like SixthSense, more primitive versions of augmented reality are already here on some cell phones, particularly in applications for the iPhone and phones with the Android operating system. In the Netherlands, cell phone owners can download an application called Layar that uses the phones camera and GPS capabilities to gather information about the surrounding area. Layar then shows information about restaurants or other sites in the area, overlaying this information on the phones screen. You can even point the phone at a building, and Layar will tell you if any companies in that building are hiring, or it might be able to find photos of the building on Flickr or to locate its history on Wikipedia. Layar isnt the only application of its type. In August 2009, some iPhone users were surprised to find an augmented-reality easter egg hidden within the Yelp application. Yelp is known for its user reviews of restaurants and other businesses, but its hidden augmented-reality component, called Monocle, takes things one step further. Just start up the Yelp app, shake your iPhone 3GS three times and Monocle activates. Using your phones GPS and compass, Monocle will display information about local restaurants, including ratings and reviews, on your cell phone screen. You can touch one of the listings to find out more about a particular restaurant. There are other augmented reality apps out there for the iPhone and other similar phones and many more in development. Urbanspoon has much of the same functionality as Yelps Monocle. Then theres Wikitude, which finds information from Wikipedia about sites in the area. Underlying most of these applications are a phones GPS and compass; by knowing where you are, these applications can make sure to offer information relevant to you. Were still not quite at the stage of full-on image recognition, but trust us, people are working on it. Weve looked at some of the existing forms of augmented reality. On the next page, well examine some of the other applications of the technology, such as in video games and military hardware An iPhone user displays the augmented reality app Monocle, which combines the phones camera view with tiny tags indicating the names, distances and user ratings of nearby bars, restaurants and more. AP Photo/Marcio Jose Sanchez Augmented Reality in Video Games and the Military Video game companies are quickly hopping aboard the augmented-reality locomotive. A company called Total Immersion makes software that applies augmented reality to baseball cards. Simply go online, download the Total Immersion software and then hold up your baseball card to a webcam. The software recognizes the card (and the player on it) and then displays related video on your computer screen. Move the card in your hands make sure to keep it in view of the camera and the 3-D figure on your screen will perform actions, such as throwing a ball at a target. Total Immersions efforts are just the beginning. In the next couple of years, well see games that take augmented reality out into the streets. Consider a scavenger-hunt game that uses virtual objects. You could use your phone to place tokens around town, and participants would then use their phones (or augmented-reality enabled goggles) to find these invisible objects. Demos of many games of this order already exist. Theres a human Pac-Man game that allows users to chase after each other in real life while wearing goggles that make them look like characters in Pac-Man. Arcane Technologies, a Canadian company, has sold augmented-reality devices to the U.S. military. The company produces a head-mounted display the sort of device that was supposed to bring us virtual reality that superimposes information on your world. Consider a squad of soldiers in Afghanistan, performing reconnaissance on an opposition hideout. An AR-enabled head-mounted display could overlay blueprints or a view from a satellite or overheard drone directly onto the soldiers field of vision. Now that weve established some of the many current and burgeoning uses of augmented reality, lets take a look at the technologys limitations and what the future holds. Augmented reality can breathe a little life into your sports trading cards. Photo courtesy Total Immersion Limitations and the Future of Augmented Reality Augmented reality still has some challenges to overcome. For example, GPS is only accurate to within 30 feet (9 meters) and doesnt work as well indoors, although improved image recognition technology may be able to help [source: Metz]. People may not want to rely on their cell phones, which have small screens on which to superimpose information. For that reason, wearable devices like SixthSense or augmented-reality capable contact lenses and glasses will provide users with more convenient, expansive views of the world around them. Screen real estate will no longer be an issue. In the near future, you may be able to play a real-time strategy game on your computer, or you can invite a friend over, put on your AR glasses, and play on the tabletop in front of you. There is such a thing as too much information. Just as the CrackBerry phenomenon and Internet addiction are concerns, an overreliance on augmented reality could mean that people are missing out on whats right in front of them. Some people may prefer to use their AR iPhone applications rather than an experienced tour guide, even though a tour guide may be able to offer a level of interaction, an experience and a personal touch unavailable in a computer program. And there are times when a real plaque on a building is preferable to a virtual one, which would be accessible only by people with certain technologies. There are also privacy concerns. Image-recognition software coupled with AR will, quite soon, allow us to point our phones at people, even strangers, and instantly see information from their Facebook, Twitter, Amazon, LinkedIn or other online profiles. With most of these services people willingly put information about themselves online, but it may be an unwelcome shock to meet someone, only to have him instantly know so much about your life and background. Despite these concerns, imagine the possibilities: you may learn things about the city youve lived in for years just by pointing your AR-enabled phone at a nearby park or building. If you work in construction, you can save on materials by using virtual markers to designate where a beam should go or which structural support to inspect. Paleontologists working in shifts to assemble a dinosaur skeleton could leave virtual notes to team members on the bones themselves, artists could produce virtual graffiti and doctors could overlay a digital image of a patients X-rays onto a mannequin for added realism. The future of augmented reality is clearly bright, even as it already has found its way into our cell phones and video game systems. For more information about the subject and where its headed, take a look at the links on the next page Augmented Reality Augmented reality (AR) is a live, direct or indirect, view of a physical, real-world environment whose elements are augmented by computer-gener