Riordan Manufacturing Accounting Systems free essay sample

Streamlining each accounting system to include the basic accounting modules and incorporating other company systems will help to ensure compliance and identify spending costs and potential capital investments. With the three operating entities (Georgia, Michigan, and California) and the joint venture in the People’s Republic of China, Riordan Manufacturing has a complex accounting setup. All information gathered from the operating entities is compiled at their corporate office in San Jose, California. Similar to that of other companies, Riordan Manufacturing must ensure that there is cohesion between the various entities by instilling basic use of accounting functions and methods. Although the accounting configuration and distribution is transparent to their customers and suppliers, the aggregation process is complex. The recommendations presented by Team A will help to build an integrated approach to their accounting and distribution setup. At a minimum, the basic components of each operating entity accounting system include the following functions: General Ledger, Accounts Payable, Accounts Receivable, and Inventory. We will write a custom essay sample on Riordan Manufacturing Accounting Systems or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The company has published balance sheet information that shows this level of data by comparing fiscal year ending September 30, 2010 vs. September 30, 2011. Assets for the Riordan Manufacturing include the following: information received from General Ledger, Accounts Payable, Accounts Receivable, and Inventories. Fiscal year ending September 2011 yield total assets of $47,409,137 compared to fiscal year 2010 numbers of $34,825,498. That is an increase of $12,583,639 or approximately 26. % in 2011 compared to 2010 assets. In addition to the aforementioned accounting functions, Riordan Manufacturing uses the standard accounting methods of cash and accrual. Both methods are similar, but one of these methods will be used based on timing. In financial reporting, the cash method of accounting is used when accounting records revenue when cash from customers is received, and records expenses when they are paid in cash (Sanker, 2012). Therefore, cash basis does not recognize accounts receivab le or payable. Conversely, accrual method of account include items when they are earned in addition to claiming deductions when expenses are incurred (Sanker, 2012). There are plenty of software programs available to help an organization’s accounting needs. With so many available finding the right software program can be a burden. Evaluating the needs of an organization as well as the size of the organization will help one find the correct software program. When selecting the software program it should be upgradeable for future needs as well as be able to troubleshoot and fix any errors in the program. The cost of the accounting software will also play a huge part in deciding on an accounting program. Riordan Manufacturing has multiple divisions of the company. When it comes to accounting software there are different programs used throughout Riordan Manufacturing. The San Jose plant use a different accounting software program than the Michigan and Georgia plants. This often causes a delay in financial reporting, which has caused Riordan Manufacturing investor’s confidence to decrease. The delay will also impact the outcome of future capital investments. When are there errors in accounting and financial documents this will often lead to errors and spark costly audits (Perry, 2006). The different departments of accounting such as accounts payable, accounts receivable, and order entry need to be maintained by one system and an individual server with mirroring will suffice for the above needs and of course, a proper backup solution will be for safekeeping of this data (Perry, 2006). Microsoft produces a program that can meet the needs of Riordan Manufacturing. Solomon Great Plains program is the recommendation for Riordan Manufacturing. The functions needed by Riordan Manufacturing and pricing makes this the logical choice for accounting software. This program will allow all divisions to report back to the central point, therefore providing instance reports. One must find a compatible program that works well with the system currently in place. Riordan Manufacturing requires certain systems to create an effective and efficient accounting system. Systems such as sales, accounting, financing and human resources need to have access to the accounting system (Apollo Group, Inc. , 2012). Point of sale and cash register systems must continuously, during business hours, be connected to the accounting system. Reason being, sales are tracked and verified instantaneously. Inventory must also be considered within the accounting system to make certain that all inventory levels are monitored and replenish without user input. Monetary needs for inventory replenishing is tracked within the accounting software system. Billable hours must be tracked for cost purposes to make certain the company is working within budgetary and time constraints. The accounting systems directly connected to accounting software must also contain the general ledger accounts, accounts payable, and accounts receivable. Purchase orders for plastics orders must generate bills to customers. Collections must also have access to the companys accounting system because many times bills do not get paid, therefore collection action must be pursued. These requirements must also be as secure as possible, behind a firewall, and virtual local area network (VLAN). Expense accounts must also be tracked within the accounting software to make certain every expense is accounted for. Finally, payroll, which includes salary and wages, payroll taxes, and deductions must be accounted for and budgeted. Integrating different modules provide a well-rounded accounting software package with the ability to keep management informed of the financial status of the company. Riordan’s current system does not include basic accounting departmental functions or modules. The company must devote funds and time to generate accurate Income Statements, Balance Sheets and the General Ledger in a consolidated effort with external auditors. As a result, a coordinated effort should be made to consolidate systems, link associated databases, and purchase appropriate accounting software. Purchase or development of software will reduce data redundancies and increase efficiency and productivity. By undertaking these measures Riordan will be able to ensure compliance, therefore cutting costs, and focus on identifying new sources of revenues and cost savings initiatives. References Apollo Group, Inc. (2012). Riordan manufacturing intranet. Retrieved on November 4, 2012, from https://ecampus. hoenix. edu/secure/aapd/cist/vop/Business/Riordan/index. asp University of Phoenix. (2010). BSA/500 course notes. Retrieved from University of Phoenix, BSA500 Business Systems I website. Perry, Cornell. (2006). Riordan Manufacturing Proposal. Retrieved November 18, 2012 from http://www. scribd. com/doc/48198199/Riordan-Manufacturing-Proposal Sanker, S. (2012). Accounting Methods: Cash vs. Accrual. Small Business Chronicle. Retrieved Novem ber 19, 2012, from http://smallbusiness. chron. com/accounting-methods-cash-vs-accrual-3732. html

Child crime essays

Child crime essays Smash! The sound of your car window being shattered just before your stereo, CDs and other personal items are stolen. Crime has always been a continuous problem in society without any real solution. Society has shifted its efforts from prevention of crime to the question of what punishment to set for offenders after they have committed the crime. Society has treated crimes committed by children with the same thinking as those committed by adults, punishment not prevention. Parents bare some responsibility for the crimes their children commit and the prevention of such crimes. The idea of parents being partially responsible for their childrens crimes has raised much opposition. Many who oppose parent responsibility believe that since the parent is not actually physically committing the crime that they should not bear any responsibility or punishment. More ardently oppose the parents being held responsible because the parents would be receiving harsher punishments then the children who actually committed the crimes. Those opposing the law also raise concern about the effectiveness of such a law, which holds parents responsible, on diminishing crimes committed by children. One of the largest concerns being raised is how the law distinguishes between good parents with uncontrollable teens and bad parents who just dont care. One final thought was raised to my attention which is that children are not bad and parents have not failed them, but that society has failed to create after school activities for children forcing them to mischief. I feel knowledge able of such viewpoints and understand where such opposition comes from, but also feel that because of such understanding and knowledge of said viewpoints I am fully equipped to write such a law addressing concerns raised by opposition of parental responsibility laws. Now that Ive given you many of the opposing views to a law holding parents responsi...

Online advertising Essay Example | Topics and Well Written Essays - 1000 words

Online advertising - Essay Example The research proposes five testable hypotheses that are directly related to the research question. The first hypothesis tested whether information belief, entertainment belief, economy belief, credibility belief, or value corruption belief affects attitudes towards online advertising (ATOA) positively or negatively. Two more hypotheses features the influence of ATOA on the responses given by consumers while the fourth and fifth compares the effect of online advertising between the two areas covered in the study, USA and Romania. The examination of the research problem was to gauge the effectiveness of online advertising across people of different cultural backgrounds. The objective of the authors in examining the influence of various parameters towards online advertising has recurred in the introduction. However, the authors fail to be specific on the quoted literature when quoting the literature in use. They just mention that a host of studies supports the research objective without being specific on what the likes of ‘Ducoffe, 1996’ and ‘Russell et al., 1994’ say about the research topic. The results of these sources are analyzed in a global view. The research analyzed some variables, the beliefs and ATOA against the effectiveness of advertising in various areas. The research’s methodology was effectively chosen and implemented. The objective was categorical and was clearly captured in the hypotheses; belief factors about online advertising have an effect on ATOA and vary across cultures. The most prevalent belief factors were analyzed, which includes that of information, entertainment, economy, credibility, and value corruption. The objective of the research facilitated the use of surveys in achieving the desirable results. The survey involved 577 participants who have been internet users in both USA and Romania. The choice of the participants

PERFORMANCE AND CULTURE Essay Example | Topics and Well Written Essays - 2500 words

PERFORMANCE AND CULTURE - Essay Example Brecht invented and introduced the use of alienation effects in the theatre and plays. He is among the pioneer artist to develop a form of drama that has been called epic theatre in which ideas and didactic lessons are supposed to be more important and attention catching as compared with the other features and elements of the play (Frederic, 1992). Bertolt Brecht used his invented technique in many plays to attain his aim to encouraging people to think about the end, lesson and message rather focusing upon the emotions and characters. The following essay aim to discuss the way Brecht changed the traditional style in which the plays were written and staged. In this regard, the essay describes the efforts of Brecht in innovating new technique and style for the theatre and its use in his dramas. It has been unveiled that in the beginning Brecht was not completely successful to practice the alienation technique for gaining the desired results however; as his work grew mature he proved th e significance of the technique in form of several successful epic plays (Frederic, 1992). Bertolt Brecht and modernist theatre – Alienation technique and epic plays Bertolt Brecht held the firm belief that the actors should always strive to produce alienation effects in the drama in order to discard the traditional style of persuading the audiences with their characters in the play. Rather putting the audience into a trance the actors should go into the trace their selves so that they can present natural and lively performance in front of the audience. He believes that the way of speaking and the movements of the artists must be convincing and effective enough that audience can feel the real message behind the play rather getting lost in the fabrication of dialogues delivery. His dramas are considered as most importance and original work pieces in the European drama and he has widely recognized as most influential and prominent European materialist writer of the 20th century (Weber, 1984). The theatre practice of the twentieth century was heavily influenced and developed from the contributions of Brecht to the theatrical production and dramaturgy. He spent several decades in experimenting and developing the theory and practice of his epic theatre and devoted lot of time and efforts to bring something new and useful in the process of play making. He was inspired from the ideas of early theorists Erwin Piscator and Vrevolod Mayerhold regarding the use of theatre for as platform for the propagation of the political ideas. He believes that drama and theatre are medium for the transmission of ideas and thoughts and the audience should not stop thinking when the drama ends but the drama should be meaningful enough that the audience could initiate the thinking process during and after watching the drama (Willett, 1977). Brecht wants to support re-functioning of theatre in to a social use rather becoming a source of entertainment. His concentrated efforts and research work around the topic have resulted in the evolution and popularity of Brechtian theories and techniques that were widely uses in the theatre and cinematic practice. In the early days of his career in theatre and play making Brecht was more interested in doing experiments with dada and expressionism. However, as he proceeds with his work he attained maturity and new ideas and within few years he succeeded to develop a unique style of

What is the best way to give charity in Kuwait Essay

What is the best way to give charity in Kuwait - Essay Example Charity is not mentioned only for the adults, it can be done by anyone willing to do so. Younger generation can also took part in charity measures by donating blood and visiting the patients in misery. Charity through Zakat is one of the five obligations from God described under the Islamic Law. The best way to give charity is through Zakat House. I started learning about the Red Crescent from the official website of KRCS [Kuwait Red Crescent Society] website and brochure. It’s a private organization founded by the Kuwait Muslims to protect the needy and ensure their health and peace. It was founded on January 10, 1966 in Kuwait and it’s a branch of the International Red Crescent Society. The Red Crescent receives everything like money, clothes, gold and even medicines from major hospitals around the world. They use these resources to meet any catastrophe. Its main objective is to achieve the principles of the International Red Cross and Red Crescent Societies in Kuwait and abroad based on Geneva Convention and its supplementary protocols. The Red Crescent also aims at achieving social and medical welfare for all needy people and to provide help, first aid and rescue operations during crisis caused by natural or human disasters. Its scope includes the distribution of the above said donations to the needy or for regular visits to care centers and patients in hospitals. The Society has an office in the Central Prison that used to have regular checks on the health conditions of the prisoners and their needs in order so as to help the families of the needy ones by donating food with the help of the administration of the prison. Balsam project was a charity program initiated on 1st June ,1996. The project succeeded by counting on the donations of the extra coins given by passengers on board of Kuwait Airways flights and deposited at the KRCS account at the bank. This project

Carbon Nanofoam Structure and Functions

Carbon Nanofoam Structure and Functions Abstract Carbon nanofoam is the fifth allotrope of Carbon after graphite, diamond, fullerene (e.g., C-60 molecules), and Carbon nanotubes. It was discovered in 1997 by Andrei V. Rode and his team at the Australian National University in Canberra, in collaboration with Ioffe Physico-Technical Institute in St Petersburg. The molecular structure of Carbon nanofoam consists of Carbon tendrils bonded together in a low-density, mist like arrangement. This paper talks about the physical structure, chemical properties, preparation methods and applications of Carbon nanofoam. The most unusual property of Carbon nanofoam is its ferromagnetism; it gets attracted to magnets, like iron. At a temperature as low as -183 ÃÅ'Ã…  C, Carbon nanofoam behaves like a magnet. Also, the foam is a semiconductor, making it attractive for device applications. The reason for the foams magnetic property has been explained in the paper. Carbon nanofoam is hence the first pure-Carbon magnet and also one of the lightest known solid substances (with a density of ~2 mg/cm3), when used along with aerogel. The Carbon nanofoam is believed to remove magnetic prejudice among the known elements, the idea than an element should be stereotyped as either magnetic or nonmagnetic. 1. INTRODUCTION Carbon nanofoam was discovered by  1Andrei V. Rode  and co-workers, in collaboration with Ioffe Physico-Technical Institute in St Petersburg at the  Australian National University  in  Canberra in the year 1997. It is the fifth allotrope of Carbon after graphite, diamond, fullerene and Carbon nanotubes. The molecular structure of Carbon nanofoam consists of Carbon tendrils, bonded together to form a cluster- like assembly of low density in a loose three- dimensional web pattern. The width of each cluster is about 6 nanometers, consisting of about 4000 Carbon atoms. These Carbon atoms are linked in the form of graphite- like sheets but consist of heptagonal structures included among the hexagonal patterns, giving it a negative curvature, (Figure 1(a)) unlike the Buckminster fullerenes [1] in which the inclusion of pentagonal structures gives the Carbon sheet a positive curvature. The density of Carbon nanofoam is approximately 2 mg/cm3, which makes it one of the lightest known solid substances, the other being aerogels whose density is about 100 times more than that of Carbon nanofoam [1]. According to Rode and his colleagues [1], nanofoam contains a number of unpaired electrons due to the Carbon atoms with only three bonds, found at topological and bonding defects. This gives rise to the most unusual feature of Carbon nanofoam, which is that it is attracted to magnets. Moreover, below ˆ’183 °C Carbon nanofoam acts as a magnet itself. Another property of Carbon nanofoam is that unlike aerogels, Carbon nanofoam is a poor conductor of electricity. The clause for the magnetic property of Carbon nanofoam is that only freshly produced Carbon nanofoam is ferromagnetic; Carbon nanofoam is strongly attracted to a permanent magnet at room temperature, initially. This room temperature ferro- magnetic behavior disappears after a few hours of preparation of the Carbon nanofoam, when the temperature eventually fluctuates to go above the room temperature. However, the ferro-magnetic property persists at lower temperatures. Depending on the pressure of the ambient Argon gas inside the chamber where high- pulse, high- energy laser ablation [3] [4] [5] and deposition of Carbon vapors is performed, different Carbonaceous structures are formed. At a pressure of 0.1 Torr*, diamond- like Carbon films are formed. As the pressure is increased to greater than 0.1 Torr, diamond like Carbon- nanofoam is produced. The density of the Carbon nanofoam depends on the density and the polymerization chemistry used during the sol-gel process [3] [4]. The particle diameter of low-density foams is the largest, which is up to 100 nanometers, with a pore size of at least 500 nanometers. The high- density Carbon foams have pores of size less than 1000-Angstrom Units and the particles are ultra-fine, the density being approximately 0.8 grams/cubic centimeter. Electrically conductive Carbon nanofoams are also under production, which has many properties of the traditional aerogel material. Prepared by sol- gel methods, these mate rials are available in the form of monoliths, granules, powders and papers. The foams prepared by these methods are typically of low density, continuous porosity and high capacitance. The most intriguing property of Carbon nanofoam is its Ferro magnetism (Figure 1(b)). The reason for the existence of this unusual property attributed to an allotrope of Carbon, which is conventionally believed to be a non- magnetic element, is due to the complex microstructure of the nanofoam. Few researchers claimed that the ferromagnetism is due to the presence of traces of iron and nickel impurities in their foam. Later they calculated that the small amounts of these magnetic materials could only account for 20% of the strength of the ferromagnetic fields in the foam and concluded that the ferromagnetism is an intrinsic property of this allotrope of Carbon. The unpaired electron that does not form a chemical bond in the 7- corner, 7- edged polygons present in the structure of Carbon nanofoam has a magnetic moment, which is suspected to be the reason of its magnetism. *1 Torr is approximately equal to 1 mmHg; 1 Torr = 133.322368 Pascal Due to the magnetic properties of Carbon nanofoam, it can be used in a number of applications namely, medicine, optics, fuel cells and other electronic devices. They are also being used as lightweight, high temperature insulation materials, absorbents and coating agents and as electrodes for water deionization cells. In biomedicine, Carbon nanofoams are used as tiny ferromagnetic clusters, which could be injected in blood vessels, in order to increase the quality of magnetic resonance imaging. Another application of Carbon nanofoams is in spintronic devices, whose operations are based on the materials magnetic properties. The researchers also have preliminary indications that the novel magnetic behavior also occurs in another nano-compound made of boron and nitrogen, two other elements that are ordinarily non-magnetic. The following parts of this paper discuss in detail, the Molecular Structure Synthesis methods Properties, and Applications of Carbon nanofoam. 2. STRUCTURE OF CARBON NANOFOAM Carbon nanofoam consists of Carbon atoms bonded by both sp2 and sp3 hybridizations, unlike the other allotropes of Carbon such as graphite and diamond which have only sp3 hybridization and C60 and Carbon nanotubes that have only sp2 hybridization [7]. Around 4000 such Carbon atoms are bonded together in the form of a cluster-like assembly of low density. In other words, these Carbon atoms are bonded in the form of graphite-like sheets but consist of heptagonal structures included among the hexagonal patterns, giving it (Carbon nanofoam) a hyperbolic pattern, as proposed for schwarzite[6] The percentage distribution of the sp2 and sp3 hybridizations can be controlled by during the synthesis of the nanofoam. High pulse-rate Laser Ablation method for the synthesis of Carbon nanofoam by A. V. Rode et al [1] demonstrates that there are two types of particles in the foam and that here is a small amount of particles with a high sp2 fraction (~0.9) of graphite-like bonds, due to crystalline graphite used in the experiment. Particles with a fraction, generally lower than 0.8 sp2 are inferred to consist of amorphous Carbon with a mixture of sp2 and sp3 bonding. Particles with lower sp2 content and a higher Plasmon energy are more diamond-like, as they have higher density and a higher fraction of sp3 bonds. Upon measurement, it has been observed that these is a high sp3 content at the edges of the foam and at the edges of the cluster, which is a clear indication that the sp3 bonding atoms are located at the surface of the clusters and that the connections between the clusters a re due to the sp3 bonding. 3. SYNTHESIS OF CARBON NANOFOAM The synthesis of Carbon nanofoam is done on a laboratory scale and is not produced industrially, in bulk. Two methods are adapted for the preparation of Carbon nanofoams, depending on different types of requirements such as particle size, density, resistivity, etc. The two methods are listed and explained below. 3.1. Laser Ablation Laser ablation is the process of removing material from a solid (or occasionally liquid) surface by exposing it to radiation with a laser beam. Depending on the flux density of the laser, the effect of laser ablation varies. For a more clear description; at low laser flux, the material is heated by the absorbed laser energy and evaporates or sublimates. At high laser flux, the material is typically converted to plasma. Usually, laser ablation refers to removing material with a pulsed laser, but it is possible to ablate material with a continuous wave laser beam if the laser intensity is high enough. High-repetition-rate laser ablation and deposition of Carbon vapors results in the formation of quite different Carbonaceous structures depending on the pressure of the ambient Ar gas in the chamber. Diamond-like Carbon films form at a pressure below 0.1 Torr whereas a diamond-like Carbon nano-foam is created above 0.1Torr. The creation of particular molecular structures involves atom-to-atom attachment in appropriate physical conditions at an appropriate rate. 3.1.1. Experimental Setup The experimental setup of the experiment conducted by E.G. Gamaly and piers is as follows: a 42-W, 120-ns pulse-width Q-switched Nd: YAG laser (ÃŽÂ » = 1.064 mm) with variable repetition rate of 2-25 kHz was used. Laser of intensity approximately 109 Watts/cm2, averaged over the pulse duration was created on the glossy Carbon target, keeping the repetition rate fixed at 10 kHz and focal spot scanned over a 2X2 cm area of the target surface. 3.1.2. Formation of Carbon Nanofoam in Ar ambient temperature The diamond-like Carbon (DLC) films is deposited in vacuum of approximately 106 Torr. Transformation to a different form of Carbon material occurs in an Ar-filled chamber at a pressure around 0:1Torr. At this pressure, the mean free path for collisions of the evaporated Carbon atoms is in the order of 1 cm. Thus, Carbon-Carbon and Carbon-argon collisions in the chamber start to play a dominant role in the formation of Carbonaceous structures in Ar-filled chamber. The high-repetition-rate laser evaporation of a Carbon target in a 1-100 Torr Ar atmosphere produces a higher evaporation rate of Carbon atoms and ions than conventional laser ablation techniques. The resulting increased average temperature and density of the C-Ar mixture in the experimental chamber increases the probability of the formation of higher energy Carbon-Carbon bonds. The resulting increased collision frequency from the above deposition conditions encourages diffusion-limited aggregation of Carbon atoms into fractal structures, and the formation of low density Carbon foam. Figures 3.1.2. (a) and 3.1.2. (b) show the scanning and transmission electron microscope images respectively, showing the free-standing Carbon foam. These images are scaled to 1 mm and 100 nm respectively. The analysis of these images reveal that the foam represents a fractal-like structure which consists of Carbon clusters with the average diameter of 6 nm randomly interconnected into web-like foam. The foam looks like a capricious mixture of strings of pearls. [3] Initially, the flow of atomic Carbons is created by the laser ablation near the target surface. After the chamber is filled with an inert ambient gas, it results in the collision of Carbon atoms with the ambient gas atoms, as the Carbon plume expands. Hence, the Carbon atoms collide, diffuse through the gas, exchanging their energy, and finally cool down to the average Carbon-gas temperature. 3.2. Sol Gel Process The sol-gel process, also known as chemical solution deposition, is a wet-chemical technique widely used in the fields of materials science and ceramic engineering. Such methods are used primarily for the fabrication of materials (typically a metal oxide) starting from a chemical solution (or sol) that acts as the precursor for an integrated network (or gel) of either discrete particles or network polymers. Typical precursors are metal alkoxides and metal chlorides, which undergo various forms of hydrolysis and polycondensation reactions. Carbon nanofoam is also prepared from the pyrolysis of organic precursors, such as organic aerogels produced through sol-gel processes (such as resorcinol formaldehyde sol-gels) (Figure 3.2.). The sol-gel solution is cast into the desired shape and after the formation of a highly cross-linked gel the solvent is removed from the pores of the gel. The remaining rigid monolithic shape consists of covalently bonded, nanometer-sized particles that are arranged in a 3-dimensional network. Precursor RF gels can be applied to a fine Carbon felt which is Carbonized to form Carbon nanofoam electrodes [9]. The Carbon nanofoam thus prepared usually has low density and very high specific surface areas (up to ˆÂ ¼1200m2 g-1), and they can be produced in different forms, such as monoliths, fine particles or films. The final shape and properties depend strongly on the sample history, as is the case with all amorphous Carbons. 4. PROPERTIES OF CARBON NANOFOAM Many of the properties of Carbon nanofoams match with those of the traditional aerogel materials. Carbon nanofoams are available in the form of monoliths, granules, powders and papers. They are electrically conductive, synthetic and lightweight foams in which the solid matrix and pore spaces have nanometer-scale dimensions. Prepared by sol-gel methods, nanofoams typically have low density, continuous porosity, high surface area, and fine cell/pore sizes. The foams are also electrically conductive and have a high capacitance. Standard densities of Carbon nanofoams range from 0.25 to 1.00 g/cm3. Carbon nanofoams precursors can be infiltrated into a Carbon fiber mat that, when Carbonized, will result in paper-like electrode material 0.007 to 0.050 inches thick. Morphology examination by scanning electron microscope shows an open cell structure and continuous porosity. The particle size and pore spacing is a function of density and the polymerization chemistry used during the sol-gel process. Low density Carbon nanofoams (~0.25 g/cm3) have the largest cell/pore size with particle diameters of up to 100 nm and pores at least 500 nm. High density Carbon foams (abt. 0.8 g/cm3) have ultra-fine particles and pores of less than 1000Ã…. The nanofoam contains numerous unpaired electrons, which Rode and colleagues propose is due to Carbon atoms with only three bonds that are found at topological and bonding defects. This gives rise to what is perhaps Carbon nanofoams most unusual feature: it is attracted to magnets, and below ˆ’183  °C can itself be made magnetic. 4.1. Ferro magnetism of Carbon nanofoam It is a well-known fact that Carbon and its allotropes are among those materials which do not get attracted to magnets. Although, it has been discovered that Carbon nanofoam is attracted to magnets, and below ˆ’183  °C can itself be made magnetic. This behavior of Carbon nanofoam is unusual as against the magnetic property generally attributed to Carbon. However, at room temperature, the nanofoams magnetization disappears a few hours after the material is produced. The reason for the magnetic behavior of Carbon nanofoam is discovered to be its molecular structure; it consists of a number of unpaired electrons due to the Carbon atoms with only three bonds that are found at topological and bonding defects. The unpaired electrons contribute towards the existence of magnetic moment in the nanofoam, which is believed to be the reason for its ferro magnetic character. Detailed explanation Speaking in terms of magnetic susceptibility, in general, all known Carbon allotropes exhibit diamagnetic susceptibility in the range of à Ã¢â‚¬ ¡ =ˆ’(10ˆ’5-10ˆ’7) emu/g Oe with the exception of: Polymerized C60 prepared in a two-dimensional rhombohedral phase of à Ã¢â‚¬ ¡= +(0.25ˆ’1.3)*10ˆ’3 emu/g Oe (depending on the orientation of the magnetic field relative to the polymerized planes) which shows ferromagnetism The disordered glass-like magnetism observed in activated Carbon fibers due to nonbonding à Ã¢â€š ¬-electrons located at edge states, and The unusual magnetic behavior observed in single wall Carbon nanohorns ascribed to the Van Vleck paramagnetic contribution. Although ferromagnetism in polymerized C60 is noteworthy, the exceptionally large magnetic signal in Carbon nanostructures such as Carbon nanofoam remains a case of special interest. In order to study the ferro magnetism of Carbon nanofoam, an experiment was conducted by Rode and his colleagues. They prepared Carbon nanofoam by high-pulse-rate laser ablation of an ultrapure glassy carbon target in a vacuum chamber made of stainless steel, filled with high-purity (99.995%) Argon gas, inside a 2 inch cylinder made of fused silica (SiO2). This setup results in the formation of carbon nanofoam, with a combination of sp2 and sp3 hybridization. The reason for the magnetic character of Carbon nanofoam was then discovered to be the ferromagnetic interaction of the spins of the unpaired electrons, separated by sp3 centers. [6] A possible mechanism for magnetic moment generation would be a simple indirect exchange interaction through conduction electrons located on the hexagons. Low temperature magnetization curves indicate a saturation magnetization of approximately 0.35emu/g at 2 K. [10] 5. APPLICATIONS OF CARBON NANOFOAM Carbon nanofoam is one of the lightest known solid substances till date. Hence, it finds its application in a number of fields. Although there are no immediate applications of Carbon nanofoams, a few of the possible areas where there can be applied are as follows: They could be used in spintronic devices, which are based on a materials magnetic properties. In biomedicine: the Nano metric scale ferromagnetic clusters could be injected into blood vessels to enhance magnetic resonance imaging. It could also be implanted in tumors, where it could turn radio waves into a source of heat that would destroy the tumor but leave surrounding tissue unharmed. Carbon nanofoam can replace the nanofoams of other metals because of its low density, high conductivity, light weight and also its ferro magnetic property. As coatings or absorbents in specialty optics As flexible electrodes for deionization and fuel cells Carbon nanofoam paper Making of High-Sensitivity Ultrasonic Transducer in Air High-performance metal-air batteries Spintronics, meaning spin transport electronics is also known as magnetoelectronics. It is an emerging technology which, in addition to its fundamental electronic charge, exploits both the intrinsic spin of the electron and its associated magnetic moment, in solid-state devices. Spintronic devices find their application in perhaps the most important computer subsystems: random access memories and high density non-volatile storage media. Hence in order to develop large memories on a small chip, making the chip as light weighted as possible is also very important. This is where the use of carbon nanofoam gives the desired result. Carbon nanofoam paper is another interesting application of carbon nanofoams. Due to its composition, carbon nanofoam paper has proven very difficult to cut using traditional methods such as metal blades. It was found that using 100 W of power at a speed of 250 inches per minute (IPM) the 0.0075-inch thick carbon nanofoam paper was cleanly cut. [11] For a high-sensitivity ultrasonic transducer in air, nanofoam can be considered to be applied to its acoustic matching layer. Since nanofoam has extremely low acoustic impedance, it is effective for the acoustic matching layer of an ultrasonic transducer in air. The sensitivity of the developed ultrasonic transducer can be made up to about twenty times higher than that of a conventional ultrasonic transducer in air. [12] The desirable structural characteristics of carbon nanofoams can be exploited to design and produce electrocatalytic structures for O2 reduction that will enable high-performance metal-air batteries. While the native carbon nanofoam structure exhibits modest activity for O2 reduction, further functionalization of the nanofoam is necessary to achieve technologically relevant performance. [13] 6. CONCLUSION In conclusion, this term paper throws light on a recently discovered allotrope of carbon called as Carbon Nanofoam, whose molecular structure and properties are different from the other allotropes of carbon such as graphite, diamond, C60, amorphous carbon, carbon nanotubes and fullerene. Carbon nanofoam is found to be one among the lightest known solid substances, which gives it an advantage over other substances in a number of varied applications. The most intriguing feature of carbon nanofoam is its magnetic property. This novel magnetic behavior found in carbon nanofoam has made many renowned scientists and researchers rethink about what makes a material magnetic, since ferro-magnetism is not one of the attributed properties of carbon in any of its forms. Furthermore, this ferro-magnetic characteristic of carbon nanofoam, along with its other characteristics such as extremely low acoustic impedance, low density, continuous porosity, high surface area, fine cell/pore sizes, electrical conductivity and high capacitance is believed to have wide applications in the developing current technology whose motto is The smaller the better!

the fall of rome :: essays research papers

The Fall of Rome   Ã‚  Ã‚  Ã‚  Ã‚  Did the Roman Empire deserve to Fall? No, The achievements of the Roman Empire were unmatched at its time. Many things it accomplished are ideas and ways of life that did not become widespread until after its fall. The Roman Empire would have made the advancement of people in Europe much faster.   Ã‚  Ã‚  Ã‚  Ã‚  The Roman Empire was the most modern ancient empire. It made many advancements in the arts and sciences. It had many great poets, philosophers, artists, and engineers. The Romans encouraged learning and supported any who endeavored to make discoveries or technological improvement. If the Roman Empire had not fallen, the world, from a scientific stand point would be very different today. The Roman Empire would have made discoveries and scientific advancements before the Dark Ages. During the Dark Ages no scientific studies or appreciation of the arts took place. For almost an entire millennium humans made no advancements. The barbarians, who destroyed Rome, destroyed it to take its wealth not its knowledge. The knowledge that was lost was not resurrected until the Renaissance. Technological improvement was at a standstill. If the Roman empire had lasted, Europe would not have fallen into that dark period. Rome would have kept modernizing. Today, we could be at a te chnological level we may not reach for many years. The Romans made advancements in the field of medicine. Today we could have had cures for many diseases had the empire not fallen.   Ã‚  Ã‚  Ã‚  Ã‚  The Roman empire was a democracy. It was one of the first of its kind. It could have stood as a model for all the kingdoms and monarchies across the world. Human rights were existent at Rome hundreds of years before any other place around the world. The Roman people were represented in their government and had power. Many people around the world who were persecuted under dictators and monarchies could have looked at Rome as an example of what a better form of government is. It took the rest of the world more than another millennia to form another democracy. The Roman Government had three parts. These three parts used a system of checks and balances just as a modern democracy does today. The first government to adopt this system since Rome was England, when it adopted its two houses of parliament. After the fall of Rome, anarchy took place in the parts of Europe that it occupied.

David Broder †“A Republic Subverted” Essay

The thesis of A Republic Subverted was that the initiative process circumvents constitutional requirements and disrupts the careful poise of checks and balances. The initiative process was originally meant to stop rich people and interest groups from gaining power. Now it is one of their main tools. It has turned the Unites States Government into one without laws and threatens to subvert the American system of government. Broder says that even though the complex procedures invented by the founding father in order to ensure separation of powers have proven themselves over and over again, the American people have become more and more impatient. Some people argue that the constitution is outdated. Also, peoples anger at the government is spurred by journalists reports of scandals in the private lives and many government officials. Also, political campaigns have become competitions where even the winner comes out with a tarnished reputation. Since the Cold War, power has been shifted to the states. Less and less decisions about our lives and character are made in Washington. State governments have grown exponentially. Medicare and social security aside, state governments spend more than the federal government. Only 13% of public employees are in the service of the federal government. States have also become innovators of new legislation, including programs such as welfare to work. Now, people are using the initiative process to easily amend state constitutions in order to achieve a variety of goals. They have raised minimum wage, ended affirmative action, banned billboards, and decriminalized many drugs. State initiatives have allowed people to gain access to medical marijuana, casinos, restricted campaign funds, banned hunting and certain types of abortion, and allowed adopted children to take on the name of their biological parents. Out of 226 initiatives on ballots, 163 were approved. Many issues about new ballparks for major league teams were also put on ballots. Initiatives have become the new way to amend state constitutions without difficulty. In 1999 there was an initiative in California that tried to make all fur shops put warning labels on their items that said many animals were brutally killed in order to make this product. This initiative failed because the fur industry was able to spend more money than the backers of the initiative. These were not republican or federalist decisions. None of these initiatives went through the process of being signed into law by a Congress that ensures  a true republican form of government. These were decisions made by mob rule. The reason the United States was made into a republic and not a democracy was because of the many dangers of a direct democracy. According to Fisher Ames said that a direct democracy would be very burdensome, subject to factions and violence; decisions would often be made by surprise, in the precipitancy of passion. . . . It would be a government not by laws but by men. We view our lawmakers as selfish and corrupt individuals. Instead of trying to rule the country by mob rule through initiatives, we should clean house in Congress. Broder says we should vote out the politicians that arent properly representing us. We should not try to write the laws ourselves. The constitution is clear about direct democracy and it is obvious that the founding father did not want regular citizens writing the laws. We should follow a republican form of government and use our representatives to get what we need done, done. I agree with Broder on most of his points. I think that these initiatives are a form of mob rule and should be prohibited. On the other hand, our political system is incredibly corrupt. It would be nearly impossible to elect a majority of model representatives. There just arent enough people with the ability to run that are, in fact, first-class delegates. It is good that the people have the option to pass initiatives, but the privilege is being abused. It is happening too often and is allowed the American public to be detached from Congress and not be as concerned as they should be about the caliber of its members. If people can pass legislation through initiatives, there interest in other politic will dwindle. Then, when there is a matter of national importance, the Congress will be ill equipped to deal with it. We must try to uphold our republican form of government and try to salvage what we can from our political leaders. The government has not because so bad that we have to tear down the system and start again. If the imitate process is allowed to continue as it is, the destruction of the American system of government will be imminent. Bibliography Woll, Peter. American Government: Readings and Cases. 16th ed. New York: Pearson Longman, 2006.

In the Country of Men Woman Essay

-Automatic sense of powerlessness initiated by the cultural environment of Libya’s patriarchal society in which woman are severely oppressed. Matars setting in a figurative landscape of Libya in which males obtain an overriding dominance assists in creating a world in which powerless woman is a norm. From the outset of the novel, women are portrayed as weak and incompetence demonstrated by Kareem’s descriptions of a woman’s menstrual cycle as â€Å"a curse† . This criticism from a mere child demonstrates how woman are considered below children in the society’s hierarchy. Matar emphasizes the oppression of woman through the act of Mama being immobile during sex. This heightens that lack of power possessed by woman and the ability for the outside patriarchal society to infiltrate a household and be present in even the most intimate situations. lack of respect of woman rights within the society is evident with the severe extremities associated with her arranged marriage. Locked up and sex against will, notion that father would execute ultimate power by killing her without compunction highlights how a woman is merely a chattel in the society. -Rarely called by names highlighting limiting role as bearer. I must be a good wife, loyal and unquestioning†¦Ã¢â‚¬ . Puts make up on, Baba asks why no lunch yet, tells her what to pack= Men have control and ability to take action while woman are powerless relying on men for permission.. 2) However, Matar demonstrates how power is more individual than cultural with Mama’s ability to choose how she reacts to specific situations resulting in obtaining power to save Baba. Mama develops power after her intervention with Um Masoud leads to the successful saving of Baba’s life, awakening Mama to the subtle yet influential power she possesses. -Matar makes a statement that individual power is an inherent characteristic, as Mama discovers happiness throgh recognizing her own ability to wield power. This is demonstrated to the allusion of the story of â€Å"Scheherazade†. Although she condemns Scheherazade’s actions, scorning the heroine’s actions to save herself simply for life itself, Mama displays action similar to those of the novel woman. Her actions parallel those of the heroine, ultimately harnessing hidden power to outsmart and influence, saving Baba in  the process. She ultimately uses power of rationality and realism to act- pragmatic Despite the men acting in ways that are idealistic rather than realistic, Mama shows ultimate power of knowledge that in this particular society, resistance is futile and best not be engaged. Matar highlights how in order to survive; a person must acquiesce to regime. Becomes â€Å"darling of the house† and becomes a woman who is able to cope with her life in juxtaposition to at the beginning of the novel where she succumbed to the consumption of alcohol as an escape mechanism. On a deeper level, Matar invites us to view her behaivour as a response to a world full of suffering and lack of control. Therefore, her divergence from alcohol consumption supports the newfound harmony harnessed within her relationship. 3. Mama is powerful in the sense that she is able to influence thoughts within her son, ultimately controlling his departure to Egypt. -Mama’s use of storytelling of her â€Å"black day† has the ability to influence young Suleiman and implicates him in guilt and a duty of care -Results in him â€Å"dreaming of saving her†. Power over Suleiman When combined with alcohol problem, her power over him is manipulative, with Suleiman standing up to Baba stating â€Å"all you men are the same†. Uses power of persuasion to arrange Suleiman’s â€Å"safety† as he leaves for Egypt is a deceitful maneuver that echoes her own marriage. Suleiman describes her â€Å"ruthless, steely certainty that made her send me away†. Hence, IN THE DENOUEMENT OF THE NOVEL, Mama accesses her inherent power 4. Um Masoud – Matar’s juxtaposition of Mama and the other principle wife, Um Masoud, in the novel demonstrate how inequality is not shared throughout all households Um Masoud, who is married to a RC member, is seen to wield major influence over her husband. Um Masoud reminds her husband of his catechism â€Å"She is our dear neighbor† It is she who intercedes on Mama’s behalf to save Baba which is partly acknowledged by Mama who â€Å"What if they can’t or wont help us†, detailing Um Masoud’s ability to save Baba Further relishes her power-playing role to a point in which is unhealthy and warped is demonstrated by her ordering of Suleiman to take a slice of cake to the â€Å"gentlemen sitting in the car†. ordering Suleiman to act in kindness towards  a man who has been spying on his family and involved in the execution of his best friends father. Demonstrates Matar’s presentation of intricate an complex presentation of characters. Not black and white. UM MASOUD ENJOYS HER ABILITY TO WIELD POWER, BOTH POLITICALLY WITH HUSBAND AND OUT OF SHEER PERSONAL JOY. Women have inner ability to choose how they react, may not be discovered until catalytic events enhance maturity. Power is a by-product of authority demonstrated by Um Masoud whose close proximity to power is able to inflate ego.

Nobel Prize History - How the First Nobel Prizes Were Awarded

Nobel Prize History - How the First Nobel Prizes Were Awarded A pacifist at heart and an inventor by nature, Swedish chemist Alfred Nobel invented dynamite. However, the invention that he thought would end all wars was seen by many others as an extremely deadly product. In 1888, when Alfreds brother Ludvig died, a French newspaper mistakenly ran an obituary for Alfred which called him the merchant of death. Not wanting to go down in history with such a horrible epitaph, Nobel created a will that soon shocked his relatives and established the now famous Nobel Prizes. Who was Alfred Nobel? Why did Nobels will make establishing the prizes so difficult? Alfred Nobel Alfred Nobel was born on October 21, 1833, in Stockholm, Sweden. In 1842, when Alfred was nine years old, his mother (Andrietta Ahlsell) and brothers (Robert and Ludvig) moved to St. Petersburg, Russia to join Alfreds father (Immanuel), who had moved there five years earlier. The following year, Alfreds younger brother, Emil, was born. Immanuel Nobel, an architect, builder, and inventor, opened a machine shop in St. Petersburg and was soon very successful with contracts from the Russian government to build defense weapons. Because of his fathers success, Alfred was tutored at home until the age of 16. Yet, many consider Alfred Nobel a mostly self-educated man. Besides being a trained chemist, Alfred was an avid reader of literature and was fluent in English, German, French, Swedish, and Russian. Alfred also spent two years traveling. He spent much of this time working in a laboratory in Paris but also traveled to the United States. Upon his return, Alfred worked in his fathers factory. He worked there until his father went bankrupt in 1859. Alfred soon began experimenting with nitroglycerine, creating his first explosions in early summer 1862. In only a year (October 1863), Alfred received a Swedish patent for his percussion detonator - the Nobel lighter. Having moved back to Sweden to help his father with an invention, Alfred established a small factory at Helenborg near Stockholm to manufacture nitroglycerine. Unfortunately, nitroglycerine is a very difficult and dangerous material to handle. In 1864, Alfreds factory blew up - killing several people, including Alfreds younger brother, Emil. The explosion did not slow down Alfred, and within only a month, he organized other factories to manufacture nitroglycerine. In 1867, Alfred invented a new and safer-to-handle explosive - dynamite. Though Alfred became famous for his invention of dynamite, many people did not intimately know Alfred Nobel. He was a quiet man who did not like a lot of pretense or show. He had very few friends and never married. And though he recognized the destructive power of dynamite, Alfred believed it was a harbinger of peace. Alfred told Bertha von Suttner, an advocate for world peace, My factories may make an end of war sooner than your congresses. The day when two army corps can annihilate each other in one second, all civilized nations, it is to be hoped, will recoil from war and discharge their troops. * Unfortunately, Alfred did not see peace in his time. Alfred Nobel, chemist and inventor, died alone on December 10, 1896, after suffering a cerebral hemorrhage. After several funeral services were held and Alfred Nobels body was cremated, the will was opened. Everyone was shocked. The Will Alfred Nobel had written several wills during his lifetime, but the last one was dated November 27, 1895 - a little over a year before he died. Nobels last will left approximately 94 percent of his worth to the establishment of five prizes (physics, chemistry, physiology or medicine, literature, and peace) to those who, during the preceding year, shall have conferred the greatest benefit on mankind. Though Nobel had proposed a very grandiose plan for the prizes in his will, there were a great many problems with the will. Relatives of Alfred Nobel were so shocked that many wanted the will contested.The format of the will had formal defects which could have caused the will to be contested in France.It was unclear which country Alfred had his legal residence. He was a Swedish citizen until age nine, but after that he had lived in Russia, France, and Italy without becoming a citizen. Nobel had been making plans for a final home for himself in Sweden when he died. The location of residency would determine what countrys laws would govern the will and the estate. If determined to be France, the will could have been contested and French taxes would have been taken.Because Nobel had wanted the Norwegian Storting (parliament) to choose the peace prize winner, many charged Nobel with a lack of patriotism.The fund that was to implement the prizes did not yet exist and would have to be created.The organizations that Nobel named in his will to award the prizes had not been asked to take on these duties prior to No bels death. Also, there was no plan to compensate these organizations for their work on the prizes. The will did not state what should be done if no prize winners for a year were found. Because of the incompleteness and other obstacles presented by Alfreds will, it took five years of hurdles before the Nobel Foundation could be established and the first prizes awarded. The First Nobel Prizes On the fifth anniversary of Alfred Nobels death, December 10, 1901, the first set of Nobel Prizes were awarded. Chemistry: Jacobus H. vant HoffPhysics: Wilhelm C. Rà ¶ntgenPhysiology or Medicine: Emil A. von BehringLiterature: Rene F. A. Sully PrudhommePeace: Jean H. Dunant and Frà ©dà ©ric Passy * As quoted in W. Odelberg (ed.), Nobel: The Man His Prizes (New York: American Elsevier Publishing Company, Inc., 1972) 12. Bibliography Axelrod, Alan and Charles Phillips. What Everyone Should Know About the 20th Century. Holbrook, Massachusetts: Adams Media Corporation, 1998. Odelberg, W. (ed.). Nobel: The Man His Prizes. New York: American Elsevier Publishing Company, Inc., 1972. Official Website of the Nobel Foundation. Retrieved April 20, 2000 from the World Wide Web: nobel.se

Culture differences in business relations (report based on case study) Essay

Culture differences in business relations (report based on case study) - Essay Example Both Africa and China can be categorized as collectivist cultures and hence they tend to depend on groups for decision making. However as compared to China, African culture is highly masculine in terms of behavior. They display typical male attributes such as independence, and values inherent in males such as aggressive goal behavior, material possessions, and assertiveness are given precedence over feminine traits such as social relevance and welfare of others. China on the other hand, has a medium feminity culture and value relationships more, which is perceived by the Africans as a sign of weakness. Both Africa and China differ greatly in terms of their attitudes towards management of conflicts within organizations. Since China is a more feminine cultural attributes, more emphasis is given on relationships and almost all business decisions are centered on maintaining and sustaining cordial business relations. China tends to avoid conflicts and use authority and indirect influence in dealing with conflicts. They tend to avoid bringing problems out in the open and strive to resolve them privately. Africans on the other hand implement a direct approach to resolve conflicts, by using rational methods and communication to arrive at a common consensus or agreement. The various challenges encountered by people from different cultural backgrounds include communication problems, problems in amicable resolution of conflicts, problems in achieving a common consensus due to differences in risk taking abilities and attitudes, etc. These cultural differences inherent in people prevent them from understanding others and at times lead to misinterpretation of the thoughts or ideas being communicated (BÃ ¼hrig and Thije, 2006; Gudykunst, 2003). Furthermore the cultural difference in attitudes plays a key role in the manner in which a given task is executed and determines the success / failure of the

Big Data is a relative topic for most industries Research Paper

Big Data is a relative topic for most industries - Research Paper Example Such is the importance of getting valuable and timely insight nowadays that the exploitation of big data is considered a crucial component in the chances of success of a firm (Lynch, 2008). Investment in big data however does come with significant risks which participants must account for. A recent report published by Transparency Market Research indicates that the global big data market is expected to grow at an average annual rate of 40.5% from the years 2012 to 2018 (PR Newswire, 2014a; 2014b). Seemingly great news on the outset, it does have some important connotations. Given the affordable rates of internet subscriptions, service providers do not necessarily have the cash to invest in their network bandwidth. This creates the possibility of speed deficiencies, network overload and collapse as the upsurge in the availability of big data will not be matched by requisite bandwidth to support it. Without the necessary ancillary services present, revenues of the big data industry could be affected. Moreover, the big data industry is warm towards new entrants. Hadoop, the open source software utilized by major market players such as IBM and Oracle, is available for free for use by other parties as well (Sonderegger, 2014). This proposes a great competitive risk to current players in the market, especially with corporations such as Yahoo, Facebook, LinkedIn and eBay all applying this technology nowadays as well (Sonderegger, 2014). This could also give impetus to the industry giants to acquire patents to secure their place in the market by squeezing out competition. Halting technological innovations and breakthroughs will be an important repercussion of this type of action. The emergence of cyber crime poses a great threat to the progress of the big data industry. Customers should have complete faith in the ability of companies dealing in big