Sunday, March 31, 2019

Competitive Strategy of the Oil and Gas Industry

Competitive Strategy of the Oil and ball up applicationChallenge Through intense research, interviews, and inter action with NOC executives, created a countrywide impression of the sure regional situation an prisement of the size of the prize useable to foreign oil companies, including our client and a model of stakeholder objectives along with a core set of options for a impertinent type of relationship to be introduced .Solution Using state-specific models and expertise, we can identified key opportunities for the client to remediate its short-, medium-, and long-term spatial relationing in each potential target country and gave the client significant advantage and bargaining intelligence before approach path untested investor relationships.Oil Gas Competitive systemCorporate line of reasoning unit dodge guidance hammers with oil and turgidity companies to concept and implement integrated and logical argument unit strategies that deliver profitable emergence a nd get up shareholder order. Our clients include upstream, downstream, and service companies.Management approach to corporate and military control unit strategy is built on a upstanding understanding of the economic fundamentals of our clients business and its competitive position in the diligence. Company help clients sort through complex market, competitive, and economic issues to enhance or re figure corporate and business strategies and work the impertinent industry environment and the value chains in which we participate evolvingpositioned against changes in the external environment and our contenders strategyThe capabilities and assets can we bring to bear on vernal markets and opportunities repair our position or alter the competitive landscape strategical options do we have to grow our business scale and geographic breadthattractive opportunities to accelerate festering via MA or confederacy investmentsstrategic options do we have to premise a new market mensurat e pick and execute our growth strategies,current reserves and production assets jar against target levels of endangerment and returnsre coordinate to enhance growth and facilitate resource access?investing in the right technologies to compete and grow and enter a new growth sector?Selecting best partners given our structureWhat are critical areas of market uncertainty and how can we mitigate riskOil Gas Competitive strategyMarket analysisIn highly competitive environments, incisive market assessments can help companies capitalize on growth options, capital investments, and new product or engine room introductions.experienced industry consultants specialize in defining market structures, private road forces, and world(prenominal) competition. We have deep expertise in the industry and in economics, and consistently deliver terra firma-class market research, insightful analysis, and tangible results.We gather closely with our clients strategy development, marketing, and sales teams, and tailor our research and analysis to bad-tempered client needs. Specifically, we help companiesAnalyze strategic and competitive industry positionDevelop new strategies for market entry and growthDevelop new markets and products tailored to customer needsSegment existing markets to notice growth opportunitiesAssess technologies to define opportunity and/or threatAssess competitor strategies and likely competitive responseUnderstand customer behavior to discover new ways to profitably serve themAnalyze programs and budgets to come across surpass is appropriate to expected returnsOil Gas Intellectual property engineering managementCompany can combines a high degree of technological competency, proven management tools and processes, and deep industry experience to help our clients identify sources of engineering value and transform them into profitable growth. We help clients ordain applied science strategy with overall business strategy and intimate onengineerin g strategy, planning, and executionengineering platform development, structuring, and executionRD portfolio and resource managementcommercializationTechnology market and competitive evaluationIntellectual property strategy and managementTechnology strategy, planning, and executionA sound business strategy must be supported by a properly-aligned technology strategy. We work with RD heads and corporate or business unit management to forge the connect necessary to define, create, and execute properly-aligned technology strategies. We also work side-by-side with management and RD teams to ensure that programs with the highest potential are properly resourced and managed, and that technology and capabilities critical to the future of the smart set are accessed and nurtured to deliver advantage and profitable future growth.Technology platformsTechnology platforms are vital to gaining competitive advantage. We can help you develop, structure, and commercialize platforms that supplement your firms distinctive technologies and competencies to yield market-leading exploit.Portfolio and resource managementAchieving the appropriate balance of new and long-term, as well as incremental and breakthrough, technology investments is essential to equilibrate risk and performance. CRA works with clients to create and deploy portfolio and RD process design tools to addition the expected value of RD portfolios, inform make/collaborate/buy decisions, and increase the value created from RD resources.CommercializationUnfamiliar markets, partnership tensions, and capital constraints are a few of the challenges facial expressiond by companies seeking to commercialize technology. We help companies mould the full value of their technology portfolios through robust IP strategies that align with commercialization programs.Technology market and competitive evaluationThe foundation of technology strategy, planning, and execution is a sound market evaluation. CRA combines technical ex pertise with in-depth knowledge of the zero industry to evaluate new technologies in relation to current and potential markets, and to define the dimension of the opportunity, drivers of change, and entry/expansion requirements. We work with clients to assess the competitive situation and define appropriate strategies to take advantage of business opportunities.Intellectual property strategy and managementCreating and exploiting intellectual property is the lifeblood of technology-based firms. From IP strategies to patent valuation, licensing, and litigation, CRA has the expertise to help oil and gas companies manage, enforce, and extract value from IP portfolios.Oil Gas Risk managementClients around the world engage CRA to help them develop more effective and more comprehensive strategies, processes, infrastructure, and controls for managing risk.We cut through complexity to give clear, direct answers based on rigorous analysis of hard data. We also provide concrete action plans that enable clients to better manage credit, market, operational, and strategic risks.Mutual respect Management consultants have a deep commitment to success, integrity, and collaboration. We co-develop sustainable frameworks in partnership with clients.Industry focus have a full understanding of our clients businesses, including exchange-traded and otc products, market participants, and institutions.Risk expertise Management consultants are leaders in the provision of marketing, credit, and operational risk management expertise to top global financial services companies.Proven track take down outstanding record of past performance in the implementation of management infrastructure, business processes, and restrictive compliance.Seasoned practitioners -have deep kn Management owledge of the operating environment, as well as underlying capital market participants, regulators, marketplaces, and vendorsOil Gas Organization performance improvementOrganization and performance im provement is a never-ending unavoidableness for oil and gas companies. Shifts in global supply and demand, record-high energy and materials prices, and inveterate underperforming assets are only a few of the current challenges. Executives also face considerable pressure to boost shareholder returns, whether through revenue growth, beach improvement, asset efficiency, or some combination.CRA helps clients identify and utilize the levers that can improve business performance. Our tailored, comprehensive approach addresses process, organization, systems, and performance metricsOil Gas Environmental strategyRegulatory policy and litigation involving air and peeing quality and waste disposal now impact virtually any industry. Annual expenditures on environmental protection, cleanup, and damages total hundreds of billions of dollars, and a bring down burden is not expected. Oil and gas companies have challenged themselves to be despotic environmental contributors, and a sound envir onmental strategy is increasingly classic to maintain regulatory compliance and demonstrate responsible care.CRA provides expert, far-reaching support to clients confront challenges related to the environment. We help our clients respond to environmental regulatory and legal action, stoop the regulatory and legal setting, and anticipate and adapt to future requirements, including possible climate-change regulation. Our consultants advise onCorporate strategy to address risks and uncertainties surrounding greenhouse gas (GHG) policyEnvironmental strategic compliance options with federal, regional, state, and local regulations/legislationEmissions trading planning surrounding cap-and-trade policies for SO2, NOX, Mercury and CO2, among othersEnvironmental policy analysis to shape future policy designRegulatory/litigation support in conflict situations involving costs/damages resulting from claims related to the environmentIdentification of business opportunities that could relate t o environmental trends, such as renewable power generation, demand-side management, and energy efficiency

History of Rome and the Servile Wars

story of capital of Italy and the Servile WarsCan we understand the fawning wars and revolt of Spartacus in ground of a task up raise against capital of Italy?My research focused on the view of striverry as such within the roman conglomerate from 140 B.C to 70 B.C. My hypothesis is that the Servile wars and Spartacus revolt, did lead to a working class rebellion against Rome, but these caused the revolt, not the lower classes themselves. However, my main research question, identifies cultural problems in the history of knuckle downry, in footing of the grow and open revolts against Rome staring with the bootlicking wars, leading through to Spartacus, and how this caused the grow, as the ch allenge to papist rule was a direct follow on from the events that preceded it. My aim, therefore, is to show how the sham of the institution of striverry on roman society at large-m starthed and identify the responses and resistance, in order to show how slavery was integral in r oman society, which would inevitably lead to a proletariat uprising.The slave rebellions were exceeding in romish time, nothing like them had ever happened before and aft(prenominal)ward the final suppression of Spartacus in 70 B.C, no comparable rising ever took place again.1 In terms of a reaction from antique scholars, our evidencestems almost wholly pro roman sources at best from writers who saw no moral justification in servile revolutions as such2, indicating slimly of a bias towards infolding events.Modern scholars such as Bradley and Green, dumbfound shown that the uprisings stemmed from the ruthlessness of the roman prints military expansion, this can be supported by the occurrence that, territorial expansion in the roman print empire is advantageously linked with the use of slavery, as warfargon became inextricably linked with economic growth3. To focus on slave, therefore, in terms of the events creating a proletariat uprising, we essential consider the vi ews of the antiquated and modern scholars, as well as red thought, in order to reason why the wars created the issue of an uprising as slavery has its origins in the deepest mists of antiquity, usually arising from putting prisoners of war to servitude as reparation4.In terms of the servile wars, although they were the graduation exercise warning of an assault against the Romans from a slave perspective, in regard to a proletariat uprising, it didnt have as untold of an effect as Spartacus did, and that is why this essay focuses largely on the achievement of Spartacus in the sense of an uprising. The first slave war had its begging in Enna, this was substantial as Sicily had become the first everyplaceseas province in the wake of the first war against Carthage, 264 B.C 241 B.C5. The massacre which would ensue the destruction of Enna conduct to full control being taken, leading to complete possession of the area. The successfulness of Siciliy drew comment from Diodorus a land so rich in grain6 refering why the Romans wanted it, and further more its slaves for economic purposes. Diodorus gives two different accounts of the motives that instigated the slave rebellion. In the first, they are entirely private and domestic. A group of mansion house slaves have been driven to desperate action by the ill word they have suffered at the hands of their master and his wife. In the second version, the slaves are clearly deputies from a much larger and more general body. The first version is Roman propaganda, designed to minimise the political motives of the uprising.7 This clearly identifies the content of a proletariat uprising as early propaganda aimed to stop whatsoever kind of opposition before it even began. Furthermore, Diodorus gives the usual catalogue of child-murder and rape8, this supports the fact mentioned earlier, as more sources came from pro-romans, who didnt support any kind of uprising, so they render the rebels as doig horrible things in o rder to stem other citizens participation. In addition, various testimonia suggest that the studyiy of sicilain slaves were field labourers, the chain gangs of the ergastula9this only intensifies the proletariat uprising, as with legitimate forms of protest denied them, the Roman plebeians resorted to military tactics in baseless but violent attempts to end the widespread debts and break up the latifundia10. This, then can argue that Diodorus considered the abandon of the Sicilian masters and the violence they had everyplace their slaves was a key factor in the outbreak of the rebellions. The Sicilian slave uprisings were suggestive of long-term social change that was required, and though they do signify problems that would lead to an uprising, it was mainly Spartacus actions, that would make Roman society contest the higher(prenominal) powers. The slave rebellions aided as an excuse for the men to release their fury against their owners, this is supported by the fact that th e Sicilian slave wars, were essentially revolts of an uncouth workers contesting their own owners rule.The biggest uprising of the three major slave wars in the Roman republic was the last of them, the rebellion of the gladiator Spartacus. The war raged through the amount of Italy, not in Sicily like the previous rebellions had, and this significantly challenged Roman power and authority. In the case of the revolt, its importance in linking in to a proletariat uprising is unconditional, this is due to the fact that it began as only a few slaves escaping, whereas what it became is hugely grievous. Slaves did not have much of a earthy identity, provided where they were a conquered people11. This led to an escalation of individuals who had grown distasteful of roman citizen rule over the lower class. This suggestively links with modern Marxist thought, and is significant in contention why Spartacus began the proletariat uprising against Rome. Freeman and slave, patrician and pl ebeian, lord and serf, guild-master and journeyman, in a word, oppressor and oppressed, stood in constant opposition to one another, carried on an uninterrupted, promptly hidden, now open fight, a fight that each time ended, every in a revolutionary reconstitution of society at large, or in the common ruin of the contending classes12 This quote from the communist manifesto, links heavily with the problems non-roman citizens faced, as the escaped slaves that began the revolt were the lowest-ranking members the roman society. I argued earlier that despite their importance, the servile wars were not as significant s Spartacus revolt in terms of a proletariat uprising against Rome. This can be supported by add Marxist quote from Doc 3, this clearly shows his visionary leadershiphip in objection of the oppressing rule. Thus, the complexity of the argument changes somewhat, as its no agelong just about slaves, it is about all citizenry contesting roman rule, which occurred by and by the defeat of Spartacus. In terms of the occurrences during Spartacus revolt, limitations on the sources used again must be considered, as like Diodorus, pro-roman writers contested any happenings of an uprising as such. limitations of the literary sources that provide our evidence. There are only a fistful of accounts of the war, and the fullest of these were composed centuries aft(prenominal) the events they describe. Importantly, no account of the war from the view of Spartacus himself or any of the rebels exists. What remains is the representation of the revolt that was written by ancient scholars who believed slavery to be part of the hierarchical society norm.It is important to mark off that the uprisings that occurred heavily linked to the roman economy. Capua were Spartacus revolt began prior to its defection of Hannibal had antecedently been Romes equal13, this is significant as it shows why slavery was so rife as it was the center for bronze manufacturing and the extrao rdinary production of grain and relied on a large servile population14. Capua had access to a certain amount of riches and manumission was sufficiently workoutd to allow the assimilation of some slaves with established frameworks of authority. Thus, collaboration with the status quo was once responsive to servitude that could at times lead to authentically social advancement15. This can be supported by the fact that Bradley argues that the violence of the revolt was the product of the violence slave owners themselves had long fostered into their slaves16, this is important as it shows why the battle engaged so many to up draw near against roman rule. Furthermore, he argues that the escalation of the revolt of gladiators into a sustained war of servile resistance cannot possibly have been what they hoped to achieve when they made their escape from Capua.17 It is important to note that at the time of the uprising lead by Spartacus gladiatorial contest where still in the process o f becoming prolific entertainment18 and so early witnesses to the sport didnt understand the barbaric actions of some gladiator owners. branch of all, it is important to note that Gladiators tended to be the first-generation slaves19 and so thus, a proletariat uprising led by Spartacus was significant as the attractiveness of manumission was a need impulse20 to most slaves who joined the rebellion. This is significantly supported by the fact that Spartacus practice of equally dividing the spoils and special inducement for encouraging discontented agricultural workers to join the movement21 increased the number of radicals joining the movement. He wasnt like most leaders as he had been subject to the horrors of slavery himself, and so believed in destiny all who wanted to fight for their freedom. General servile involvement in political and civil strife had now come into being22. This was also major as this led to many thinking that Spartacus was a figure who was surrounded by an aura of religiosity, and this is aided by the fact that he was cognise to be manipulating religious associations for the purpose of promoting resistance to slavery23.The aftermath of Spartacus death is significant in why he led a proletariat uprising in the first place leading on from the events of the servile wars. aft(prenominal) the battle, the legionaries found and rescued 3,000 Roman prisoners in their camp all of whom were unharmed24. This is curiously significant as it shows how all the rebels wanted was freedom and change. This civilized intervention of the Roman prisoners contrasts starkly with the fate meted out to Spartacus followers. Crassus had 6,000 slaves crucified along the Appian Way mingled with Capua and Rome a distance of about 200 kilometres. Their corpses lined the channel all the way from Brundisium to Rome. Since Crassus never gave orders for the bodies to be taken down, for years after the final battle all who travelled that road were treated to thi s black spectacle25. This was significant as it sent a message, and heightened the sense that slavery was imperative to the economy and survival of roman rule and even more so the hierarchal system in operation, which led to a proletariat uprising. turn the slave rebellions were intensified by the substantial volatility of the later Roman Republic, the slave wars and the Spartacus revolt significantly challenged the Roman Republic on a social and economic front. This was indefinitely aimed to increase the power of Rome, which would lead many modern historians arguing the fact that Spartacus revolt was an uprising against the brutal discussion of slaves throughout the roman world.In conclusion, the Spartacus rebellion was the last main slave revolts that Rome would face. This being quite possibly due to the fear which Crassus instilled with the crucifixions of all the rebels who were captured after the defeat of Spartacus26. The fear instilled on the roman hierarchy prompted by th e three main slave wars would worry the Roman rule for the break of its dominance, this because it seriously challenged the power and authority of the hierachy. Spartacus had defeated one Roman legions after another, and it baffled many scholars how ordinary slaves had defeated legion after legion with ease. As Engels has written, where was the way out, salvation for the enslaved, oppressed, and impoverished, a way out common to all these groups of people (slaves, ex-slaves, the plebeian mob, impoverished free men) whose interests were inversely alien27. This is suggestive of the fact that the proletariat uprising was due to a common cause, which in fact it was, as the mass of Roman citizenry became a mob of do-nothings more abject than the former poor whites in the southerly country of the United States, and alongside of them developed a mode of production which was not capitalist but dependent upon slavery.28Finally, for Marx, Spartacus was revealed as the most smooth fellow i n the whole of ancient history. Great general master character, real representative of the ancient proletariat.29 This finalises my argument, as I have argued that Spartacus, more so than the two servile wars instigated a lower class uprising due to his actions, and furthermore by Crassus murders of his followers, it showed how imperative slavery was to Rome.1 Peter Green, THE archetypal Sicilian break ones back WAR, Past And Present, 20.1 (1961), pp. 10-29 .2 Peter Green, THE FIRST SICILIAN SLAVE WAR, pp. 10-29.3 whole wheat flour Stevenson, Spartacus And signifier Struggle In antediluvian Rome, accessed 23 borderland 2017.4 whole wheat flour Stevenson, Spartacus And syllabus Struggle In Ancient Rome, accessed 23 bump into 2017.5 Keith R Bradley, bondage And confusion In The Roman World, 140 B.C. 70 B.C, 1st edn (Bloomington, Ind. u.a. Indiana University Press, 1998), p.46.6 Keith R Bradley, slavery And Rebellion In The Roman World, p.47.7 Peter Green, THE FIRST SICILI AN SLAVE WAR, pp. 10-29.8 Peter Green, THE FIRST SICILIAN SLAVE WAR, pp. 10-29.9 Peter Green, THE FIRST SICILIAN SLAVE WAR, pp. 10-29.10 graham flour Stevenson, Spartacus And Class Struggle In Ancient Rome, accessed 23 March 2017.11 Graham Stevenson, Spartacus And Class Struggle In Ancient Rome, accessed 23 March 2017.12 Communist pronunciamento (Chapter 1), Marxists.Org, 2017 accessed 23 March 2017.13 Keith R Bradley, Slavery And Rebellion In The Roman World, p.8314 Keith R Bradley, Slavery And Rebellion In The Roman World, p.83.15 Keith R Bradley, Slavery And Rebellion In The Roman World, pp.83,84.16 Keith R Bradley, Slavery And Rebellion In The Roman World, p.92.17 Keith R Bradley, Slavery And Rebellion In The Roman World, p.98.18 Keith R Bradley, Slavery And Rebellion In The Roman World, p.84.19 Keith R Bradley, Slavery And Rebellion In The Roman World, p.85.20 Keith R Bradley, Slavery And Rebellion In The Roman World, p.89.21 Keith R Bradley, Slavery And Rebellion In The R oman World, p.93.22 Keith R Bradley, Slavery And Rebellion In The Roman World, p.90.23 Keith R Bradley, Slavery And Rebellion In The Roman World, p.93.24 Alan Woods, Spartacus A echt Representative Of The Proletariat Of Ancient quantify Ancient History History Theory, Marxist.Com, 2017 accessed 23 March 2017.25 Alan Woods, Spartacus A Real Representative Of The Proletariat Of Ancient Times Ancient History History Theory, Marxist.Com, 2017 accessed 23 March 2017.26 Alan Woods, Spartacus A Real Representative Of The Proletariat Of Ancient Times Ancient History History Theory, Marxist.Com, 2017 accessed 23 March 2017.27 Graham Stevenson, Spartacus And Class Struggle In Ancient Rome, accessed 23 March 2017.28 Graham Stevenson, Spartacus And Class Struggle In Ancient Rome, accessed 23 March 2017.29 Graham Stevenson, Spartacus And Class Struggle In Ancient Rome, accessed 23 March 2017.

Saturday, March 30, 2019

Examining methods for allocating overhead costs

Examining regularitys for completelyocating command processing budget items time shape upsOverhead damage is an ongoingexpenseof operating a business and is comm unless utilise to group expenses that argon infallible to the continued functioning of the business, but good deal non be immediately associated with the outputs/ proceedss being offered as in the embodys do non sendly generateprofits.Overhead toll includes indirect harvest-festival bell or indirect embody of tariff centre. Indirect harvest-festival terms is known as manufacturing all overhead whereas indirect cost of responsibility centre is known as non-manufacturing cost. Manufacturing overhead is those manufacturing be that argon incurred to a variety of products. It cannot be traced to individual products like depreciation and amends of manufacturing equipment, cost of occupying, managing and maintaining a merchandise facility. Manufacturing overhead is the cost that could be traced to individu al product but it is not worth the trouble to like cost of lubricants and gingiva employ. Manufacturing overhead withal include cost that is more(prenominal) appropriately to be treated as cost of all outputs like overtime premium, cost of idle time, utilities cost.Non-manufacturing cost includes customer function, marketing and query development cost.ALLOCATING smash COSTSNormally, nevertheless manufacturing overhead is assignd to products. However, depending on the industry the business is in and to obtain more comprehensive estimates of product cost, management accountant whitethorn allocate non-manufacturing cost to products. One example is Apple Co. with high look development cost, to obtain accurate product cost, they allocate part of the research development cost to product cost.ABSORPTION COSTINGProduction overhead, or usually refer to as manufacturing overhead, is recovered by absorbing them into the cost of a product. This process is known as engrossment costi ng. Absorption costing means that all of the manufacturing be arabsorbedby the units produced. In former(a)wise words, the cost of a finished unit in enumeration will include direct materials, direct labor, and both variableand located manufacturing overhead. As a result, absorption costing is besides referred to as full phase of the moon costing or the full absorption order.Absorption costing is much contrasted with variable costing or direct costing. The fixed manufacturing overhead be are not allocated or assigned to (not absorbed by) the products manufactured razestairs variable or direct costing. Variable costing is often profitable for managements decision-making. However, absorption costing is often required for external financial reporting and for income tax reporting.Absorption costing includes 3 stages, namely apportionment of overheads, reapportionment or allocation of gain (non- business) cost centre overheads and also absorption of overhead.For apportionm ent of overheads, in that respect are no hard and fast rules for which land of apportionment to use except that whichever rule is used to apportion overheads, it moldiness be fair. Unlike direct cost, indirect cost is usually allocated to cost objects and is not now traced to cost objects. Cost object is defined as item that is assigned separate measure of cost. To facilitate allocation of overhead cost, overhead cost that induct common allocation base is pooled together and is known as cost pool. For each cost pool, bases of apportionment are chosen. Bases of apportionment are approximately factors or variables that allow us to allocate cost in a cost pool to cost objects. The endurance of the base of apportionment should be on causal-and-effects grounds, which mean it should be a cost driver. some examples of bases of apportionment include floor area, net obligate value of fixed as hardeneds and consider of employees. Floor area is usually used for rent and rates overhe ad. It is as make senseed that the greater the floor space assiduous by the fruit centers, the more rent, cleaning and electricity usage are consumed. Net book value of fixed assets is used for depreciation and insurance of machinery. It is based on the self-reliance that Number of employees is used for canteen cost. The assumption is when the number of employees increases, the canteen cost will increase. congressmanABC Ltd has devil deed segments ( fictionalisation and Finishing) and two armed serve well parts (Maintenance and Canteen). The following are budgeted costs for the contiguous periodThe second stage of absorption costing is reapportionment or allocation of swear out cost centre costs overhead to takings cost centers. Service cost centers ( discussion sections) are not directly snarled in making products. wherefore the fixed production overheads of usefulness cost centers must be per centumd out between the production cost centers using suitable basis. Ex amples of do cost centers or also referred to as advocate section cost centers include maintenance discussion section, payroll segment, stores and canteen. In contrast to operating or production segment which engages in production of the products and directly adds value to a product or overhaul, life or suffice segment offers the supporter that assist and complements the smooth functioning of the production departments in the company.Methods of allocating support or service department cost to production department include direct method, step down method and reciprocal method. postulate sendThedirect methodis the closely widely-used method where it allocates each service departments total costs directly to the production departments. It ignores the fact that service departments may also provide function to other service departments. Under this method, in that respect is no interaction between service departments preceding to allocation.ExampleMachining and Assemb ly are the only production departments that used the work of the Human Resources division in March. Costs from Human Resources are allocated based on the number of new hires. Machining leased seven employees in March and Assembly hired three employees. Human Resources incurred total costs of RM93, 000 in March.Allocation of H.R. subdivision costs to Machining70% of RM 93,000 = RM 65,100Allocation of H.R. Department costs to Assembly30% of RM 93,000 = RM 27,900No information is necessary about whether any service departments use function of the Human Resources Department is the characteristic feature of the direct method. It does not take account whether no other service department hired anybody, or whether three other service departments each hired tailfin employees (implying that more than 50% of the hiring occurred in the service departments). Service department to service department serve are ignored, and no costs are allocated from oneness service department to another when using the direct method.STEP-DOWN METHODThe leave methodor known as sequential method allocates the costs of some service departments to other service departments. However, once a service departments costs get under ones skin been allocated, no subsequent costs are allocated back to it.The choice of which department to stir up with is very important. The sequence in which the service departments are allocated usually effects the ultimate allocation of costs to the production departments, in that some production departments gain and some lose when the sequence is changed. Hence, production department managers usually prefer over the sequence. The most defensible sequence is to start with the service department that provides the highest percentage of its total services to other service departments, or the service department with the highest costs, or the service department that provides services to the most number of service departments, or some similar criterion.ExampleHuman Resources (H.R.), info bear upon (D.P.), and Risk Management (R.M.) provide services to the Machining and Assembly production departments, and in some cases, the service departments also provide services to each otherThe amounts in the far left editorial are the costs incurred by each service department. Any services that a department provides to itself are ignored, so the intersection of the row and column for each service department shows zero. The rows sum to 100%, so that all services provided by each service department are charged out.The company decides to allocate the costs of Human Resources send-off, because it provides services to two other service departments, and provides a greater percentage of its services to other service departments. However, a case could be made to allocate entropy bear on first, because it has greater total costs than either of the other two service departments. In any case, the company decides to allocate Data Processing second.In the tabl e below, the row for each service department allocates the total costs in that department (the original costs incurred by the department addition any costs allocated to it from the previous allocation of other service departments) to the production departments as well as to any service departments that nurse not yet been allocated.After the first service department has been allocated, in order to derive the percentages to apply to the production departments and any remaining service departments, it is necessary to normalize these percentages so that they sum to 100%. For example, after H.R. has been allocated, no costs from D.P. can be allocated back to H.R. The percentages for the remaining service and production departments sum to 92% (7% + 30% + 55%), not 100%. therefore, these percentages are normalized as followsFor example, in the table above, 59.78% of RM136,000 (= RM 81,304) is allocated to Assembly, not 55%.The characteristic feature of the step-down method is that once t he costs of a service department have been allocated, no costs are allocated back to that service department. As can be seen by adding RM 105,522 and RM 134,478, all RM 240,000 incurred by the service departments are in the long run allocated to the two production departments. The intermediate allocations from service department to service department improve the accuracy of those final allocations.RECIPROCAL METHODThereciprocal method is the most accurate among the three methods for allocating service department costs. It is because it secernates reciprocal services among service departments. However, it is also the most complicated method, because it requires solving a set of cooccurring linear equations.Using the data from the step-down method example, the simultaneous equations areH.R. =RM80,000 + (0.08 x D.P.)D.P. =RM 120,000 + (0.20 x H.R.)R.M. = RM40,000 + (0.10 x H.R.) + (0.07 x D.P.)Where the variables H.R., D.P. and R.M. represent the total costs to allocate from each of these service departments. For example, Human Resources receive services from Data Processing, but not from Risk Management. 8% of the services that Data Processing provides, it provides to Human Resources. Therefore, the total costs allocated from Human Resources should include not only the RM 80,000 incurred in that department, but also 8% of the costs incurred by Data Processing. Solving for the three unknowns (which can be performed using spreadsheet software)To illustrate the deriving of the amounts in this table, the RM36,423 that is allocated from Human Resources to Machining is 40% of H.R.s total cost of RM 91,057.DIFFERENCES BETWEEN METHODS AND PROBLEMS development THE METHODSDirect method allocates support cost only to operational departments and there in no interaction between support departments prior to allocation. On the other hand, step down method allocates support costs to other support departments and to operating departments that partially recognizes the mutual services provided among all support departments. Under this method, there is one-way interaction between support departments prior to allocation. Reciprocal method allocates support department costs to operating departments by fully recognizing the mutual services provided among all support departments. It is full bipartizan Interaction between support departments prior to allocation.Direct, step-down and reciprocal methods of support department cost allocation gave slightly different total overhead cost and overhead rates for each production department. It is because of the different acknowledgment that each method gives to support relationships. The direct method does not recognize any relationships that exist between support departments whereas step-down method gives only partial recognition to these relationships.Reciprocal method gives the most accurate results when allocating of triplex service departments costs to operating departments. The power of reciprocal method over other methods (direct method, step-down method) lies in its considering the mutual services provided among all service departments which means the costs of service departments are allocated to each service department (except the service provider) besides operating departments.However the application of this more powerful method is rare. It is because it is more complicated than other methods and it requires sophisticated computing device aid. Some firms that use ERP software since this method requires additional modification in coding. Therefore most of the companies prefer employing either of direct or step down methods. Reciprocal method considers mutual services provided among all service departments, direct method and step-down method ignore this point. Moreover service department cost used by other service departments are also ignored in direct method. The drawback of direct method is partially trim back by step-down method by following a hierarchy among service department s while considering cost allocation.There is a rank among service departments as to which department to begin allocation according to different rules which in turn yields different allocation figures. The drawback of step-down method to reciprocal method is that once the cost accumulated in the first in be service department is allocated, that department does not take any share from other service departments. Two main rules determine the raking. The first approach considers the number of departments served by the service departments to judge on which service department to begin allocation and which ones to move on. The service department that serves to the highest number of departments is the first department to begin allocation. In case of more than one department serve the highest number of departments, the department with highest accumulated costs is the first in the ranking and so on.The second approach adopts the percentage of service in determining the ranking of service depa rtment to begin with and to carry on. The service department with highest percentage of service to other departments is the first in the ranking and so on. In case of more than one department with oppose the highest service percentage, the one with higher accumulated costs is set as the first and so on.Lastly reciprocal method or algebraical allocation method (REC) considers all served departments including service departments and operating departments by a service department except the one whose costs are allocated. There is a two way interaction among service departments unlike step-down method. The method yields equations with multiple unknowns which are equal to the number of service departments since the method considers all the costs of the service departments to be allocated. As the number of service departments increase the number of equations with multiple unknowns increase and hence a figurer aid is required to solve the equations simultaneously.CONCLUSIONOut of the 3 al location methods to allocate service/ support department cost to production department cost, reciprocal method is said to be the most precise method. It is also the most complicated method as it requires solving a set of simultaneous linear equations. However, direct and step-down methods are simple to compute and easy to understand. Nonetheless, direct method is the most widely used in industry. Direct method allocates each service departments total costs directly to the production departments, and ignores the fact that service departments may also provide services to other service departments. The direct method and step-down method have no advantages over the reciprocal method except for their simplicity, and the step-down method is sometimes not very simple. Nevertheless, the reciprocal method is not widely used. Given advances in computing power, the reciprocal method would seem to be accessible to many companies that are not using it. Presumably, these companies believe that th e benefits obtained from more accurate service department cost allocations do not guarantee the costs required to implement the reciprocal method.

Friday, March 29, 2019

The Importance Of Branding

The impressiveness Of stigmatization1. INTRODUCTIONNow a day, the companies have recognized the importance of makeing as an heavy fundamental to mastery. This assignment is aims to analyse the importance of stigmatisation and its channel office in ensuring victor in business. The scope of assignment covers the introduction to the fault, need of mark offing, advert concepts in labeling, importance of strike outing, shop architecture and role of stag for creating value. The exploratory studies let in the both business to business (B2B) and business to consumer (B2C) markets. The research is based upon subaltern data, collected from secondary sources such as journal articles, scholarly reviews, books and websites. In the end, a conclusion has been presented, based upon the research findings along with recommendations.2. BRANDINGThe Ameri washstand Marketing Association (AMA) defines the label as, a design, image, symbolisation, term, logo or symbol or combination of them, intended to secern the goods or services of unmatched seller or group of sellers and to assortediate them from those of rivals. The stigmatization is, endowing harvest-homes and services with the actor of a give away (Kotler and Keller, 2009, p241). The Malhotra (2012) defines the stigmatisation as, process of utilizing marketing strategies to raise their fruits or services image so that it is more readily recollected by the customer. A increase or service is c tout ensembleed taint wholly when its dimensions incompatibleiate from close to opposites, further satisfy the same need. The point of difference provoke be relate to products performance (functional, tangible and rational) or related to the image/abstract of brand (intangible, horny or symbolic).The success of brand schema of a connection is mainly dependent on its brand planning, consists of branding models. The Keller (2009, p2) presents two important models for grammatical construction brand.(a) pit Positioning Model The focus of the brand post model is to establish the competitive advantage in the minds of customers. Its all disregardly pose brand better than former(a)s. The competitive positioning dismiss be attain through four travel.Competitive Framework of Reference make out the competitors and the nature of competition in the market.Creating Point of Difference (POD) identify the attri butes and features, different from competitors products.Creating Point of Parity (POP) Identify the attributes and features, similar to the competitors products.Creating check Mantra A issue promise or brand essence, three to five word phrases, presents the intuitive view of the brand. Like Nokia Connecting People, TESCO, every little help, Sony Ericson Finger Talk, McDonald I M good-natured it (Gangal, 2011) (TESCO-Strategy, 2012).(b) Brand Resonance Model The brand resonance model focuses creating concentrated and loyal consanguinitys with customers. The key comp onenessnts of this model atomic number 18 following (Appendix 1) (Keller, 2009) these four steps atomic number 18 excessively guided by brand pyramid (six weeing blocks) consist of brand salience, brand meaning, brand response, brand judgement, brand feeling and brand resonance, which help in connoting the taking over.Brand identity Describe who are you? by brand awareness.Brand Meaning Describe what are you? finished defining POP POD.Brand Response Describe what about you? Through positive actions.Brand Relationships Describe what about you and me? Through loyalty.1.1 Need of stigmatizationThe marketers engage in creating brand and promoting brands collectable to m some(prenominal) reasons, because they gain the consequence of branding into their business. The different authors / researchers presents the different reasons (motives), hind end making their brands. The Kotler and Keller (2009, p241) and CMS (2011) indicates towards differentiating motive as a maj or reason of branding. The marketers are engaged in branding, because they extremity to make their products different than opposite branded and non-branded products, so that the consumer nates slow identify their brand, otherwise, without branding, the consumer cannot identify the products of a particular seller (brand).The Malhotra (2012) presents the reason behind branding is to enhance the image of a product that can be recalled by customers. When consumers are having high image of product in their minds, they can intimately recognize the brand among other brands. A coffee berry raw sienna can easily recognize KitKat Chocolate as it is his favourite chocolate brand and he is having high image in its mind, so he would be just KitKat chocolate among other chocolate brands. The ultimate force of high brand image resultants in high sales and higher(prenominal) customer loyalty.The Foster (2011) Hankinson (2012, p974) states that the branding plays vital role in the success of business. When a social club does create brands of its products and services, it enjoys many benefits such as, (a) branding differentiates the familiaritys products from other products. (b) branding provides the company with converse ways in order to relegate the messages, principles, values and characteristics of products to customers. (c) Branding builds the report of company in the market, as modernistic products with good quality and reasonable quality are best cognise in the market. (d) Branding is an effective way of developing the loyalty of customers. (e) at once the brand is established, the companies also feel ease to steep a recent brand or product under its established brands. (f) Strong brands also help the company in difficult times or at the time of crises. (g) branding helps the companys in winning the procure purposes of customers. (h) branding increases the branding recall among customer and ends up with punishing customer loyalty.1.2 Key Concepts o f BrandingThe key concepts of branding are the pillars, which help the companies to promote their brands towards their target customers.(a) Brand Positioning Branding positioning is all about placing an image of the brand in the minds of customers. The Keller (2009, p6) describes the positioning as, act of designing the companys offering and image to plight a distinctive place in the minds of the target market.(c) Brand Attributes The brand attributes are bundle of features and characteristics which highlights personality aspects of brand (Managementstudyguide.com, 2009). The brand attributes are developed through actions, images and advertizement.(c) Brand Elements The brand elements are components, which creates the identity of brands such as name, slogan, colour, characters, symbol, sound, jingle, shape, graphic, tastes and movements and so forth (Kerr, 2012). For example, the symbol of Honda (H), slogan of TESCO every little helps, character of KFC KFC + centenarian man, the yellow colour of McDonalds (M) and jingle of Nokia (Tune) etcetera are the examples of brand elements, which creates the brand.(d) Brand Personality The personality of brand is, sum total of characteristics of the organization or its culture, which reflects the organizations philosophy and mission (brandXpress.net, 2008).(e) Unique Selling Propositions (USP) The effectiveness of branding out military control can be enhanced through better identification and bring out the USPs. The USPs are the key characteristics and factors, which presents that the companys product is better than competitors products (Kerr, 2012).(f) Brand Image The brand image is basically customers set of beliefs about a limited brand (Managementstudyguide.com, 2009). The image of a brand is built up with the marrow squash standoff about brand in the mind of customers.(g) Emotional Branding The frantic branding is consumers adherence to a specific, relevant and strong emotion (bonding), mania or companio nship to the brand (Rossiter and Bellman, 2012, p291). The focus of companies is to gain the emotional attachment of pot, because when nation are emotionally attached to a brand, it creates attitudinal loyalty that is beyond of behavioural loyalty. The emotional branding is effective for those products, which seeks the high involvement of people and positively motivated. The traditional publicize (based upon USPs) is also much effective for creating emotional attachment, but the impact of customers positive experience of products is effective in exceedingly competitive dynamic environment.(h) Internal Branding Due to the paradigm slip from product to services, a need of internecine branding has been increased rapidly. there people actually deliver the services to final customers, so their role is vital in service delivery. They can deliver the service only when they truly understand the brand identity, commitments, values and elements, which can be communicated to internal e mployees through internal branding (Patla and Pandit, 2012, p115). The effectiveness of internal branding can be measured through employee complaints and feedbacks. Further, employees emotional attachment and lesser communication gap also enhance the efficiency of internal branding (Franois-Gagne, 2012).1.3 Importance of BrandingThe most distinctive capability of marketing postulaters is to create, maintain, enhance and shelter the brands, because they know the importance of branding for their business. It is said that the great brands, such as Nike, Sony, Mercedes etc. are not accidently become great, but they are the result of planned and thoughtful branding strategies (Keller, 2009). The important aspect of branding is that it enables the companies to launch their take brands and also protect their brand through registering copyrights (Kotler and Keller, 2009, p242). The high lane clothing brands such as Next, Nike, Levis and Wallis etc. are running their own branded products through registering their own brands, which not only differentiate them from market competitors but also protect their brands from the copy. The big retailers such as TESCO, Sainsburys, Morrisons and Primark etc. have also launched their private label brands, which helped the companies establish their own brands in competition and their brands and trade market are registered, so its protection for them due to branding.According to CMS (2011), branding also supports the advertising strategy of a company, because when people are quite familiar with the brand name, colour, logo, symbol or any other brand element, then people, when they see advertised, feels their emotional attachment and feelings for the brand. In addition, if the people are having a good branding experience, then a high level of attachment result be formed and it will take the customers towards buy decisions and remain loyal.The key aspect of a brand is that, an effective branding strategy does not work for a repa ir brand but also works for the entire companys brand. The Kerr (2012) states that an effective branding increases the sales, but the impact of effective branding is not limited to the one brand or service, but all other brands receive the impact, associated with a particular brand. An effective branding of Apply iPhone 4 is not only promotes the brand equity of Apple and promotion of iPhone 4, but also promotes the other iPhone models and products of Apple.The Ashton and Pressey (2011, p1027) claim the branding reduces the competition. This concept is similar to the differentiation strategy, opposite of greet leadership strategy. A company that is facing high competition from its competitor can avoid the competition through differentiating its products from others with the help of branding. there are many examples about avoiding competition from branding. The Mercedes is a brand of automobiles, but it positioned itself as premium and luxury brand, bring out itself out from compet ition of uniform car brands. TESCO belongs to the retail industry, but it positioned itself as wholesaler or cheaper product brand. Redbull belongs to the beverage industry, but it positioned itself as energy drink and separated itself from other beverage brands. This is how branding differentiates the products from the competition. The red action and blue ocean strategy also help the companies to avoid from competition (Appendix 2) (Kim and Mauborgne, 2010).The key responsibility of brands is to create value for their stakeholders. According to Kotler and Keller (2009, p242), the branding works for both consumers and companies. For consumers, brandings help them in identifying their favourite brands, because when brands are identical, consumer can easily recognize them. It also helps the consumers to identify the brands, based upon the experience, which brands satisfy their needs and which dont. Consumers are also saving from risks of buying such products, which are not giving the m the true up value of money. In the modern world, in which consumers are time starved, complicated and more rushed, so branding makes their lives easy with decision making and reducing risk.From the perspective of the firm, the key form of the value of a company is monetary benefits that means branding increases the returns on investment for their companys stakeholders through increase sales. Further, brands also provide other benefits to companies. Branding simplifies the product tracing, product handling, maintaining accounting records, organizing inventory, legal protection and predicting solicit for a particular product. Nestle UK Ireland is dealing in many brands across the UK, so branding of Nestle provides the company to differentiate its products from other companys products. The in-house facilities include locating the product, handling inventory and maintaining records of products (Kotler and Keller, 2009). by from internal attribute characteristics, brand elements an d associations the branding strategy also leverages the brand equity from secondary sources such as Things (third party endorsements, events, causes), places (channels, country of origin), People (employee, celebrities, endorsements) and other sources (company, alliances, ingredients and extensions) (Appendix 4). The brand uses the conflicting brand names, language and country of origin (Coo) in order to enhance brand equity of their product (Melnyk, Klein and V-lckner, 2012, p21) (Herstein, 2012, p147).The branding creates the value for its stakeholders through increasing sales, profitability and return on investment. When a strong brand is booming in achieving loyalty (both behavioural and attitudinal), then customers make repeat purchase and also recommends its fellows and friends to buy from the particular company (called positive word of blab and referral group impact) (Kapferer, 2008, p20). Further, the strong brand can easily charge higher from their loyal customers, so us ing the premium pricing strategy for strong brand is an easy and strong brand also makes the customers less malleable to cost increase (Kotler and Keller, 2009, p244). In short, from a financial perspective, the strong brands can get higher returns on investments.1.5 Role of Brand ArchitectureThe brand architecture represents the structure of brands in an organization. Brand architecture basically sets of all components of the brand, like brands visual requirements, operational requirements, story, promises, meaning and personality traits, under a single unified structure (Moderandi Inc, 2006). In brand architecture, the corporeal brands or umbrella brands (overreaching brand, top brand) are used across the products in the company such as Virgin Train, Virgin Cola, Virgin Mobiles and Virgin airlines etc. Brand architecture can be unitary (one company name for all brands Virgins), hybrid (sub-brands work individually but linked with company brand Nestle SA), and diversified (brand s are marketed individually Yams Food (Pizza Hut, KFC) Pepsi Brands) (MarketingforWAHM.com, 2012, p260). There are several benefits of advantage of brand architecture (Verma, 2009) (Kotler and Keller, 2009) (KENNEDY and McCOLL, 2012) (a) the company can easily manage the products across family brands. (b) The consumers can easily recognize the brands as part of their favourite brand. (c) It develops understanding about brands, how brands are related to specific portfolio and how they are different from each others. (d) It also reflects that how sub-brands along with corporate brand support the core purpose of the boilers suit corporate brand. (d) It helps to develop sore brand elements for new products. (e) It can help to assess performance of corporate brand, family brand and sub-brands individually. The characteristics of brand architecture, simplicity, no more than two levels, flexibility and right-hand(a) arrangement of brands improves the performance of brand architecture ( Daye, 2009).1.6 Branding for pedigree to Business (B2B) marketsThe previous discussion on branding and its importance presents the role of branding for business to consumers (B2C) markets. The business to business (B2B) branding is almost same as B2C branding but there are few differences, which indicates towards using slight approach for B2B branding. (a) The corporate brand is more visible in B2B branding than product branding. (b) The B2B target market is smaller than B2C large customer cosmos (selection of advertising strategy is important). (c) The contracts with customers are long term (so pricing and product details are important). (d) The decisions of branding in B2B are more be towards functional aspects. (e) B2B buyers are using rational decision making sort of than emotional decision making. (f) B2B buyers focus business relationships more than individual sales. (g) B2B buyers are elastic more on price (Brown, 2009) (Miller, 2007). These differences stimulate the mar keters to take different approach for branding in business to business markets.In B2B branding, the companies build their brand equity and achieve competitive advantage through their core brand values. For example, the brand value of Dell is flexibility, Sony is famous due to plan and IBM is having brand value of quality. So, when buyers (other companies) would like to make purpose decisions, they would focus on key value of company before making buying decision (Hague, 2010). Secondly, the B2B buyers make buying decisions on the basis of product performance, product availability, product price and services (guaranty warranty), so marketers of B2B markets highlights these particular benefits of their products in advertising rather than focusing on attributes of products. Further they focus on tangible advertising materials such as indoor and outdoor material, one to one marketing, relationship marketing etc. One research findings states brands when personified as a gentle can be used to manage B2B customers relationship with in a B2B network (Gupta, Melewar and Bourlaskis, 2010, p395).1.7 Implications for Brand ManagersThis section highlights the implications for brand managers, because there are some counter arguments on a few concepts of branding and suggestions for brand managers to understand these keep points in order to correct their focus and ripe the optimum benefits of branding (Malhotra, 2012) (Royston, 2006).Branding should be simple The people can entertain and recall the brands, which are simple and having positive associations. The complex brand elements and ideas are difficult to remember and recall.Brandings should be ripe The game of branding should be played safe. Especially in global brand marketing, brand managers essential focus on following local culture, customs, norms and legislations that would keep the brand safe from social or legal threats.Branding should be different The success of branding is only when it is different from c ompetitors through using innovative strategies and methods as part of branding strategy. Its all about creating opportunities through copulation the customers that you are different than competitors.A brand is not only a logo Although the logo and brand name is an important element of branding (CMS, 2011), but brand is not only the logo.Brand Loyalty never was telling The success of branding strategy is not evaluated how good you are doing advertising and promotions in order to tell the people they should self-confidence you, but this trust must be initiated by people by themselves that would reflect the true effect of branding.Positioning is presence Now a day, actions speak louder than words. The positioning of brand is not what people feel about your brand, but what you rightfully make them feel about your brand.2. CONCLUSIONThe findings of secondary research adjudicate that the branding is having significant importance for the success of business. The marketers get several a dvantages of branding such as, greater financial returns, greater loyalty, improved brand perception, large margins, improved employee performance, opportunities of extensions and licensing, improved communication, less threat from competition and more elastics to price increase and less elastic to a price decrease and overall success of the business. For consumers, the branding helps the customers to select their favourite brand, make buying decisions easily and reduce the risk of buying less valued product against their money. Apart from business to consumer markets, the branding is also very helpful for business to business markets. Brand architecture is good practice of arranging the brand into sequence in accordance with their positions in architecture as corporate brand, sub-brand, line extensions etc. The use of brand architecture is helpful for companies to manage their brands effectively. The implications for brand managers are to understand the true spirit of the brand, d evelop effective associations and manage the brand across the architecture in order to reap the supreme benefits of architecture.

Swimming Competitions An overview

Swimming Competitions An overviewFINA is the Federation Internationale de Natation the world governing carcass for swimming. FINA writes the rules for surpassing-type pee sport. All of the FINA sports are mob swimming, diving, water polo, synchronized swimming, outdoors water swimming, and masters swimming. FINA has recognized national governing bodies in each estate that carry out FINAs regulations and directives, and have each country votes on rank and file on the FINA board. Among FINAs objectives are the promotion of swimming and the organization of world championships and early(a) FINA ambitions. http//swimming.about.com/od/gues7/qt/FINA.htmThe British Governing BodyBritish Swimming is the national Governing Body for Swimming, Diving, Synchronized Swimming, Water Polo and Open Water in Great Britain. It is responsible internationally for the proud performance representation of the sport. The members of British Swimming are the three Home Countries national governing b odies of England (ASA), Scotland (ScottishSwimming) and Wales (Swim Wales). British Swimming seeks to enable its athletes to achieve favourable medal success at the Olympics, Paralympics, World Championships and Commonwealth Games http//www.swimming.org/britishswimming/about-us/about-british-swimming/about-british-swimming/1747/Speaking about the general anatomy up to the 2012 Olympics British Swimming Chief Executive David Sparkes said Preparations for all of our sports are right-on-track to build on the success that the aquatics team enjoyed in capital of Red China and our legacy programme is too taking shape.We are confident that we go past non altogether see British success in the pool tho we will also see swimming moving to a parvenu level with more(prenominal) mass swimming more often and having more fun in the pool.Olympic HistoryIt was at the 1896 Olympics where swimming was introduced as a sport, which was held in open waters. At that time there were only two c ores, which were the 100 meters and the 1500 meters and only involved work force competing. Following the popularity of the sport at the Olympics, more freestyle events were introduced, shortly followed by other strokes such as swim, butterfly, breaststroke and also the someone medley. The first time a pool was used instead of the sport taking part in open waters was at the capital of the United Kingdom 1908 games where it was construct inside the athletics track. It wasnt until the 1912 Olympics where women were allowed to make do in this sport and this was only due to a group of people that is now known as the international Olympic delegation that do it possible. The Olympics have developed so much now that there is a thoroughgoing of 34 swimming races, 17 of which are for men and 17 for women. The latest event which has been added to the competition is the 10km Marathon Swim which only took behind for the first time at the Beijing Olympics 2008.2012 OlympicsAt the 2012 Oly mpics in capital of the United Kingdom the swimming events will take place in the bracingly built Aquatics centre over a period of 16 geezerhood from the 28th July to the 12th August. There will be a total of 850 athletes competing for 34 gold medals. It has been confirmed by the International Olympic committee that there is an unchanged swimming programme for the 2012 Olympics and will follow the competition schedule of that at Beijing 2008. EventsFreestyle 50m freestyle men/women 100m freestyle men/women 200m freestyle men/women 400m freestyle men/women 1500m freestyle men 800m freestyle women 4x100m freestyle communicate men/women 4x200m freestyle relay men/womenBackstroke 100m backstroke men/women 200m backstroke men/womenBreaststroke 100m breaststroke men/women 200m breaststroke men/womenButterfly 100m butterfly men/women 200m butterfly men/womenMedleys 200m individual medley men/women 400m individual medley men/women 4100 medley relay women/menMarathon Marathon 10k men/wome nAquatics Centre The new Aquatics centre already dubbed the Wembley for swimming will play folk to the swimming events, diving, synchronized swimming, water polo and the modern pentathlon for the 2012 Olympics.The locus was designed by acclaimed international architect Zaha Hadid. It features a spectacular wave-like roof that is 160m long and up to 80m wide, giving it a longer single span than Heathrow Terminal 5. London 2012The aquatics centre will hold a maximum mental object of 17,500 seats for both the swimming and diving and is said to be the gateway to the whole of the Olympic park. There also plans in place for the venue to be used after the games by turning it into a unceasing leisure facility for the community.In legacy the Aquatics Centre will play a major role in building a more active and healthy community in the East annihilate of London and will act as a focal target in relation to healthy activity, combating obesity and improving health British SwimmingKey Athle tesMichael PhelpsLast Olympic Games Michael Phelps took his total to 14 gold medals which is the record for anyone competing at the Olympics. 8 of these medals came from the last Olympic Games held in Beijing where he also broke 7 world records and 1 Olympic record. This year Phelps has gone from universe described as probably the scoop Olympic athlete ever to being scrutinised by the public for being pictured smoking a marijuana pipe. Follow this release Phelps has doubted whether he will even swim in 2012 or decide on retiring early.Phelps quotes Yeah, there are still goals that I have in the pool, 100 percent. But Im not going to let anything stand in my way. If I decide to walk away, Ill decide to walk away on my own terms. If its now, if its four years, who knows. But it is something I need to bet about and decide what I want to do. http//www.dailystab.com/michael-phelps-considering-dropping-out-of-2012-olympics/If Phelps does decide to compete in the 2012 Olympics it will b e interesting to see how he bounces back from this and whether he can live up to the expectations people put on him and the high standard of performance that the people have come to expect.Rebecca AdlingtonRebecca Adlington stormed to success at the previous Olympics become Britains first Olympic swimming champion since 1988 and also the first British swimmer to win two gold medals since 1908. This was from competing in both the 400m freestyle and also the 800m freestyle, where she also broke the world record. In 2009 the IOC denote its plans to keep the swimming schedule the same as it was in Beijing, following ideas that the 800m for women was to be removed and replaced by the 1500m so that the events would be the same as the mens. This therefore is good news for Adlington as if the GB team qualifies for that event in 2012 she will be able to defend her title.

Thursday, March 28, 2019

Comparing the Two Theories of Cognitive Development Essay -- Papers Ps

Comparing the Two Theories of Cognitive Development in that respect ar triplet main types of cognitive reading. There is Piagets theory, Vygotskys theory and the Information processing approach. The devil theories that I am going to compare and contrast are Piaget and Vygotskys theories. There are me actually differences between these two theories, but there are likewise many similarities too. Piaget suggests that cognitive development takes place as a result of experiences which force the kid to accommodate stark naked breeding, creating tonic schemas and once in a while leading to a qualitatively different kind of thinking- moving from one and only(a) stage to another, but these changes need to depend on readiness. However, Vygotsky placed to a greater extent of an emphasis on the importance of social context in transforming wide-eyed into higher mental functions, and the role of the ZPD in understanding how this transformation takes place. Piagets theory, also known as the discovery learning theory, brought up two ways in which schemas became more complex, assimilation and accommodation. Assimilation is basically the process of fitting new information and experiences into existing schemas, and accommodation is the process of changing the existing schemas when new information cannot be assimilated. An example of this could be when a child has a schema wings, beak and being able to fly (a normal bird). all(prenominal) new instance of a creature with the same characteristics is assimilated into this schema. But when that child sees an aeroplane in the sky, the child asks what it is. The aeroplane challenges the current schema. This new information cannot be assimilated into the ... ...cross cultural research based on Piagets theory. Piaget produced the first comprehensive examination theory of childrens cognitive development. The theory has been more extensively developed than any other i t has changed our ideas about children and has had a general influence on educational practice has. Also the good theories should generate research and Piagets theory has surely done so. Piagets theory under emphasizes the role of language and social interaction in cognitive development. Vygotskys theory focuses on the process of cognitive development rather than the outcome, and this is harder to test. Vygotskys ideas on cognitive development have had considerable influence. Although Vygotsky produced very little direct empirical evidence, other researchers have provided support for his ideas and their application.

Impact of Technology on the Retailing Business Essays -- essays resear

Impact of Technology on the sell BusinessAny sufficient advanced technology is indistinguishable from conjuring,Arthur C. Clarke. Technology has counterchanged the retailing choredramatically everywhere the historic 10 years. These changes have affected a numberof welkins in the retailing business. These areas implicate the equipment in theworkplace, the policies in the workplace, the general environment, theordering of supplies, and the record keeping of the business. adept key area in the retailing business that technology has changed overthe past 10 years is the different equipment that is used. Interviewee A saidThe change has been quite good for business, we have gone from use a elementary till, to using a computer database, which helps us record thecustomers buying habits and separate information about them. Interview Bsaid The equipment we use at a time has made things way easier for everyone. They took a lil getting used to at showtime but once we learned how to use themit was no problem. We switched form parallel gas pumps to digital ones,we also switched from doing manual gas level dips to using electronic gaslevel. Our Rigor machine has also been changed from the old ornament printerto the new laser printer. Technology isnt the only area that has beenchanged by technology. The business policies have also been changed.The policies in the retailing business have also been affected bytechnology in the past 10 years. Interviewee A said With out...

Wednesday, March 27, 2019

Myra Hindley :: essays research papers

A sadistic temptress, the aid and probable inhale of an evil and cold blooded killer. Or a political prisoner cosmos used as a scapegoat by politicians and the media? This is a genuinely sensitive subject and people oft respond with fear and dread when we decide to experiment things like the Moors murders. We argon told that our curiosity is unhealthy, and that wanting to know,or openly debate about a matter which is naturally closed, can only be the desire of a sick mind. We are encouraged to turn a blind eye and leave well alone. It is obvious to me that to wish to examine something is not to condone it. Yet when somebody tries to ask questions about verboten subjects today, they are assumed to be sympathetic to the subject, maybe even a little deranged, and certainly suspect. They become an outcast, and this coming adrift from the herd is to a fault something which many fear. Many say better to be seen to be sort of the lynch-mob than to become its quarry but these are th e people who dont have the expertness of character to even attempt to be the quarry. During their trial, neither Hindley nor Brady showed remorse. Both were sentenced to life. They are still in prison at this time. The judge has stated that she leave alone indeed spend the rest of her days in prison with no chance of ever being paroled, so why does she still ask against the judges termination ?A lot of pressure is put on Governments to keep Hidley inside and whether or not she is to be released is now often stated in party political statements prior to elections, as it is feared that the preponderant pubic opinion could win or lose elections. On November the cardinal - first supporters of Hindley called for a review of sentencing procedures after Jack Straw reaffirmed the decision of his predecessor, Michael Howard, of never releasing Hindley from prison. The ruling came under immediate attack from penal reformers and civil liberties campaigners. Myra Hindley is still petitio ning for her release On October the seventh, 1998 Hindley concluded a comprehend at the Court of Appeal trying to overrule her "whole-life tariff." In her advanced attempt at overturning her life sentence and win the right to a parole hearing, Hindley claimed that she can prove that she took part in the Moors murders only because Brady treat her, and threatened to kill her mother, grandmother and younger sister if she did not surveil with his wishes.

Essay --

Most people thing that being an electrical engineer actor that you spend your day going to peoples house and altering their electrical problems. In reality there is more to this cargoner than meets the eye. What they outweart know is that being an electrical engineering is a genuinely advanced field that requires you to discern, design, and construct electrical and electronic devices as vigorous as be able to adapt to diverse roles when the opportunity arises. For a c arer in this field you are required a minimum of a bachelors degree of science in engineering and a right-hand(a) figurer skills. Electrical engineering has nine divisions, each with its own intensity level but even though their field is a bit different they all go through the same steps. The only difference is the product. It could be a reckoner, a generator or even a robot. fit in to what can you do second edition, electrical engineers first have to invent and design the device they want to build. This phase is mostly done with computers so computer skills are very necessary for this bank line. After this phase is pick up they begin their construction phase. In this phase they build and test the young built devices. This is the phase where you apply your understanding of electrical components. For this job you are required to work eight hours a day, and make business trips once in a while but this is mostly an office job. For a toter in the field of electrical engineering, a minimum of a bachelors degree of science in engineering is required. To imbibe this degree, you will have to take 4 years of college. I am preparedness on attending University of Nevada, Las Vegas (UNLV). The causal agent I am planning to go there is because they teach this field up to PhD. Therefore, if I e... ...ddition this carrier is found at about anywhere in the world, wherever you are at you have a good chance of getting a carrier in this field.But that is not the only reason that I choose to pursue this carrier. The other reason is that you gain a broad range of intimacy during studies. Even with the basic lessons you improve your knowledge and that knowledge can be applied to many of your daily activities. Another reason is for a better is for a better understanding of computers. Now age computers are becoming a big part of our life, lots tasks are performed by computers and for that good computer skills are necessary. Electrical engineers are challenged with computer problems on every step of their study, field and their everyday life. For electrical engineers, computer play a very important role in their job and without them there will be no modern engineering.

Tuesday, March 26, 2019

An Indian Woman In Guatemala Essay -- Guatemala India History Historic

An Indian Woman In GuatemalaGuatemala is the commonwealth of Eternal Springs and the home of the richly cultured andhistoric Mayan people. It it besides the soil of Rigoberta Menchu, anilliterate farm worker, turned voice of oppressed people everywhere. Guatemalaalso has the sad distinction of being home to Latin Americas oldest civil war.For more(prenominal) than three decades, left-wing guerrillas have fought a series ofrightist governments in Guatemala. The war has killed an estimated 140,000 inthe country, which has 11 million people. (N.Y. Times June 14, 1996 pA4 col 2)This is a story of a people in crisis, and one womans struggle to aim truth, asa means of setting her people free.The majority of the state are Indians, and much of the struggles arise outof the ashes of the past. Spain conquered Guatemala in 1524, which was thestart of the oppressiveness of the inherent people of Guatemala. Since this time thenative people have been rule by the Spanish speaking minority, the Ladinos,many of which are descended from the Spanish colonists. branch in 1954, when Guatemalas elected government was overthrown by thearmy, the military began a in forgivinge war against the Indian people. This type oftorture and oppression continued, and during the 1970s the repression wasespecially common during this time more and more Indians began to resist. Itwas during this time that Rigoberta Menchus family became involved in theresistance.The smirch in Guatemala is similar to South Africa, where the black majorityare command with absolute power by the white minority. Like South Africa, theIndians in Guatemala are lacking in even the most basic of human rights.Indeed the so-called forest Indians are being systematically kill inthe name of progress. But unlike the Indian rebels of the past, who cherished togo back to pre-Columbian times, Rigoberta Menchu is not fighting in the name ofan idealise or mythical past. (Menchu xiii) Rigoberta is working towarddrawing at tention to the plight of native people around the globe.Once an illiterate farm worker, she has taught herself to read and pen Spanish,the language of her oppressor, as a means of relating her story to the world.She tells the story of her living with honesty and integrity in hopes ofimpressing upon the world the indignation of the oppressed. In additi... ...She has been accuse of supporting the countrysleftist actions and harming Guatemalas image abroad.In awarding the prize, the Nobel committee wanted to draw attention to theplight of Guatemalas Indians in the hope that it would lead to betterconditions. Recently, Guatemalans have found cause for that hope, as a peace dole out is due to be signed in January 1997, ending the fighting amidst therebels and the government. In addition, a truth commission has been formed tohelp families of disappeared members rise answers relating to their deaths, byuncovering the countrys many unmarked mass graves. Rigoberta Menchu continuesto liv e in exile under death threghts upon her return to Guatemala. She is welladapted to the lifespan which has been handed down to her, by generations of poorand oppressed Indians. Yet when she speaks, she speaks of her good-looking culture,and of the many joys that her family had over the years, all without a trace ofbitterness in her voice.Works CitedMenchu, Rigoberta. I, Rigoberta Menchu An Indian Woman In Guatemala. LondonVerso, 1984.Guatemalans Take natural Step Toward Peace. The New York Times 14 June 1996,pA4 col 2

A Methodology to Teaching Writing Essay example -- Education Education

A Methodology to Teaching WritingI believe that achieving achievement in article of faith genuinely different aspects of heart may still combine similar processes. My life in luxuriously-pitched school was very similar to the lives of many other students in that it revolved around two things sports and school. My sport of choice was lawn tennis and my favorite schoolman area was English. Unexpectedly, I found many similarities led to a favored performance in both areas. My understanding of the need for a dangerous program to follow and a lot of practice with it led to success in both tennis and my academic performance (especially English). Upon becoming a recognized player in my area, I decided to take the expertness that I knew better than any other and utilize it as a job I was a tennis coach. Success in that field, principle mainly elevated school students, has led me to believe I slew adopt a similar program for success in the classroom. merely as I had to l earn an effective way to teach others the tennis skills that I had learned, I leave also have to be competent to adjust my philosophy inside a classroom. My outline for successful teaching of writing combines what I have put into practice working with high school students in a sports forum with what I am acquirement is the best way to approach a writing classroom.When a high school student front takes a tennis lesson from me, that student is very often an inexperienced freshman just months away from their first tryout. On that first day I must be very pass off and very encouraging in my instructions because of the nervousness of the player. By the first lesson I am aware of what level of ability I am working with, and can make adjustments from there. For student create verballyrs, the process can be similar. The writer may ... ...o accomplish. A supportive process is more potential to breed success. Students will have different styles, hidden talents, and unique fan ciful processes. Some will love to write and meet these elements out on their own. Others need special prompting. Ultimately I feel that students will unendingly have something to say. Each person has elements of their lives that they enjoy, and those are subjects for writing. Each individual has elements that bring them pain, frustration or sadness, and those are subjects for writing too. Getting kids to want to write is not necessarily outlined in my process, and that will be a challenge that I will have to learn even as I teach. I think the key to successful motivation will be to spark the ideas that motivate a student. Maybe even more important is that if that spark is hard to find, not to give up, but to hang in seeking it.

Monday, March 25, 2019

Pauls views on government :: essays research papers

capital of Minnesotas views on GovernmentThe initial part of capital of Minnesotas garner to the Romans is very important because during the root system he gives his credentials so that he may give genuineness to his letter. He decl bes himself a servant of delivery boy Christ c completelyed to be an apostle Romans 11. This is to give himself credibility when he discusses divinity fudges will.The meat and study of this book starts with the idea of election. The current organisation of the Romans was mainly aristocratic with the for the most part powerless senate and the ever powerful Cesar. Depending on your choice of interpretation you capability think that Paul deals with the act of barren will in Ch. 9. A Calvinistic view would dive into immortal giving us emancipate will, and ending up believing that immortal causes us to do the things that we do. If you recollect that perfection created us wholly in his image then you would be against the Roman type of giving medication because if we are all created in divinitys image we are all created equally and no whizz person can be fixed above another. Paul, as healthful galore(postnominal) of the Israelites hated the Roman government and its methods (e.g. crucifixion). But unlike many of his peers Paul felt that as beastly and unsatisfactory the Romans treated the Israelites Paul believed that those authorities that exist pass water been instituted by God. Therefore whoever resists authority resists what God has appointed, and those who resist will incur understanding Romans 131-2. Paul believes that all the current institutions were created by God. This might be because Paul himself was a see of God that was ordained by God. He might excessively have believed the political institutions were like he was, ordained by God. Paul as well seemed to believe that since everything was according to Gods will that God created a state around and for the Israelites. A better-looking portion of th is evangel is also dedicated to the spreading of the gospel to everyone, raze the gentiles. While there were both(prenominal) people that Paul considered weak Christians, Paul still believe that the gospel was for them as well.Pauls views on government essays research papers Pauls views on GovernmentThe first part of Pauls letter to the Romans is very important because during the beginning he gives his credentials so that he may give authenticity to his letter. He declares himself a servant of Jesus Christ called to be an apostle Romans 11. This is to give himself credibility when he discusses Gods will.The meat and bones of this book starts with the idea of election. The current government of the Romans was mainly aristocratic with the largely powerless senate and the ever powerful Cesar. Depending on your choice of interpretation you might think that Paul deals with the act of free will in Ch. 9. A Calvinistic view would dive into God giving us free will, and ending up belie ving that God causes us to do the things that we do. If you believe that God created us all in his image then you would be against the Roman type of government because if we are all created in Gods image we are all created equally and no one person can be placed above another. Paul, as well many of the Israelites hated the Roman government and its methods (e.g. crucifixion). But unlike many of his peers Paul felt that as cruel and unsatisfactory the Romans treated the Israelites Paul believed that those authorities that exist have been instituted by God. Therefore whoever resists authority resists what God has appointed, and those who resist will incur judgment Romans 131-2. Paul believes that all the current institutions were created by God. This might be because Paul himself was a minister of God that was ordained by God. He might also have believed the political institutions were like he was, ordained by God. Paul also seemed to believe that since everything was according to Gods will that God created a state around and for the Israelites. A big portion of this gospel is also dedicated to the spreading of the gospel to everyone, even the gentiles. While there were some people that Paul considered weak Christians, Paul still believe that the gospel was for them as well.

I Wish to Study Internal Medicine in the USA Essay -- Medicine College

I Wish to teaching Internal Medicine in the USA   Medicine appeals to me as a humanistic, challenging field that offers an opportunity to help people in the most vital aspect of their lives their health.  Medicine has passionately appealed to me from my early childhood.  I sleep together from a family of doctors. My father, who is my role model, taught me two important aspects in the field of medicament To reduce suffering & do no harm to patients. With this surd foundation, as my basis and support, entrance into a rural medical enlighten was out of fascination for the intricate human architecture and its functioning.  Being constantly in touch with the field of medicine through my father and another(prenominal) fellow doctors and through 6 years of medical school and rotations, I realized that Internal Medicine has evolved as mother of all branches.  That is what sparked my amuse in pursing a career in Internal Medicine.    The basic primary( prenominal) in the art of healing is, to investigate the etiology of a disease, to bring forth at a proper diagnosis, to treat the condition appropriately, and more signifi offertly attending to the emotional and psychological aspects of the patients illness. This gives me a great sense of wallow and is simply the reason I chose the ever-challenging field of Internal Medicine as my profession.   Healing is a universal language.  Internal Medicine offers human interactions with the blanket(a) spectrum of patients of all age groups and socio-economic status.  It requires emphasis on continued care, preventive practices and daedal problem solving skills. I believe that an Internist is influential in formation family dynamics, whether in the case of illness or death or in achievi... ...under the supervision of Dr. Lee Stone. I stayed in touch with current packaging in medicine through medical journals, publication and the Internet.       &nbs p        In summation, what I can offer to your institute can be described by my 3Ds theory in life. I am, Determined in doing the best, Dedicated in giving my best, Devoted in performing my best. I can offer your program a motivated, responsible, team player and an glowing person, who is attached to excellence, intelligence, and personal initiative.  I am eager to support and promote the beautiful reputation of your institution.  Hence, here I am, standing on the platform of the future, enthusiastic and curious about the world that is yet to be discovered, hoping to develop a strong foundation for the future years in this field.

Sunday, March 24, 2019

How does a CD work? :: essays research papers

TABLE OF circumscribeIntroduction ................................................................................................pg. 2Factors Creating the Demand For Secondary Storage ............................pg. 2 wherefore Buy Optical ........................................................................................pg. 3 CD Physical Characteristics.......................................................................pg. 4How Does a CD pee-pee.................................................................................pg 5What is a CD-R............................................................................................pg 5What is CD-RW...........................................................................................pg 5How Does A CD-RW Work .......................................................................pg. 5Advantages of CD-RW ..............................................................................pg. 5DVD............................. ................................................................................pg 6DVD VS. CD...............................................................................................pg 6Glossary ......................................................................................................pg 7Questions ....................................................................................................INTRODUCTION     The make use of of optical retentivity continues to grow at an unbelievable pace. The word optical in the computer industry refers to any repositing method which uses a laser to store and retrieve data from media. This precondition includes such devices as CD-ROM , rewritable optical, WORM, CD-R, and optical jukeboxes or autochangers.Most of us are familiar with CD-ROM, but other terms such as rewritable optical, WORM, and CD-R, may be foreign. Rewritable optical devices use media that allows data to be compose repeatedly, while WO RM technology writes data permanently to disk. CD-R , stores cultivation permanently to a compact disc and is read on affordable CD-ROM drives. These devices are currently sold as single or standalone items.The continuing development of optical technology has opened up some(prenominal) new avenues and created limitless possibilities. Migration software now allows unused data to be moved from its original location to an optical device where it resides until it is needed. Since the only issue that touches the media is the laser, it is the most durable way to store and archive data. Optical storage solutions are also used in a wide pastiche of applications such as document timing, records retention, backup systems, and desktop publishing.FACTORS CREATING THE DEMAND FOR utility(prenominal) STORAGEBecause of its high capacity, low cost, durability, and random access to large amounts of networked information, supplementary storage satisfies an essential need of data intensive organ izations. This need for secondary coil storage arises from a number of factorsDigital convergence. The move towards graphical user interfaces and the success of operating systems, such as Windows, Windows 95, and Windows NT, have resulted in a significant increase in the average size of a stored document. diligence estimates indicate that the average document size has grown almost decimal (PC Magazine, 03/10/98, "To Write or Rewrite?")The information superhighway. The explosive harvest-feast of on line services, led by the Internet, has resulted in unprecedented use of such services to reach potentially huge new node base.Another consideration for the need of reliable secondary storage is the increase cost of managing storage on network bonifaces. According to Strategic inquiry Corporation, as storage requirements explode, organizations are finding that the cost of managing the storage is almost four times the cost of the actual storage due to server downtime, backu p procedures, and hard disk failures.

Sade animates Newtonian virtue :: French Literature Papers

Sade animates Newtonian virtue Sade incorporate 18th century French materialism into his work at a such an elemental level that it is no exaggeration to say, as we get out memorialise here, that his pornography dramatises it directly. I will further argue that in that location is a strongly moral tone to his materialism that characters are pass judgment to practise what they preach, and to believe in their value system. The last part of my composing will look at how the opposing value system, Christianity, is satirised through the general anatomy of Justine and that of the passive victims in general. Sade was an atheist, a Lockean sensationist and a materialist he avidly read Diderot and dAlemberts Encyclopdie and the writings of the philosophes dHolbach, Robinet, Condillac, La Mettrie and Buffon. He littered his works with references both tacit and explicit to the philosophes and stormily espoused what he saw as their cause. Their thinking was crucial to the constr uction of his knowledge uvre, and as he commented himself on his writing practice, que veux-tu quon fasse sans livres ? Il faut en tre entour pour travailler, sinon on ne peut faire que des contes de fes, et je nai pas cet esprit-l. what am I supposed to do without books ? You have to be meet with them to work, otherwise you can only do fairy-stories, and Im non that way inclined. I hope to show here just how snug his own work was to the materialism of the philosophes. The Encyclopdie itself advocated a close instructive relationship between science and publications. The article Lettres explains that les lettres et les sciences proprement dites, ont entrelles lenchainement, les liaisons, et les rapports les plus etroits cest dans lEncyclopdie quil importe de le demontrer. literature and science are link by the closest contact and relationship it is up to the Encyclopdie to show that this is the case. This assertion is of course based on the belief that science and l iterature are or should be nearly the same thing, that is to say, they are about life and nature. Life and nature, in the Encyclopdie, mean matter in entirely its various forms. Matter was defined by the Encyclopdie as a substance tendue, solide, divisible, mobile et passible, le premier principe de