Wednesday, December 25, 2019

The Founder Of The Popular Fast Food Franchise - 2266 Words

The founder of the popular fast food franchise, Wendy’s, is Dave Thomas. He was born in Atlantic City, New Jersey in 1932. Dave’s adoptive mother died when he was still a child. He spent his childhood moving from city to city while his adoptive father tried to find work. Dave spent a lot of summers in Michigan with his Grandmother and she became a huge influence on Dave. She taught Dave the importance of product quality, good service, and respect. Dave did not get a lot of alone time with his father, but when they did they would go eat at neighborhood cafes that sold good burgers. Dave loved watching families sit together and enjoy sharing a meal. These trips to cafes are what led Dave to decide to own a restaurant one day. At age nine, Dave had become an expert on the type of quality and service a business should provide. He began to work in the restaurant business at age 12, but he was fired a lot because he was underage. Dave then began working at the restaurant Hobby House at age 15. He started as a bus boy and eventually moved to the front of the kitchen. Dave knew that if he was going to own a restaurant one day, he would need to know how to do every job. His family moved again and he stayed behind. Dave lived alone at the YMCA at age 15. After he went into the army at age 18, Dave returned to the Hobby House and eventually married one of the waitresses. He also met Colonel Harland Sanders who founded the Kentucky Fried Chicken franchise. Colonel Harland Sanders soonShow MoreRelatedFast Food Nation By Eric Schlosser1596 Words   |  7 Pagesby consumerism and big business. Companies selling cheap food and cheap goods are scattered across the nation in every state and town. This is Eric Schlosser’s main topic in his novel Fast Food Nation. From telling the start of the first fast food restaurants in America, to explaining how the food is made, Schlosser s covers the whole history of the wor ld wide food phenomenon. Eric Schlosser is an American journalist and Author of Fast Food Nation. He was born in Manhattan, New York, but grew upRead MoreEssay on The Success of the McDonald’s Franchise 1267 Words   |  6 Pagesflexibility that owning a business franchise creates provides this option. Success is not reached by simply creating a business, however. The level of success is measured by the size and efficiency of the business. Business growth is the driving force of the economy. The additional jobs and revenues created when a business expands allow the economy to grow at exponential rates. One of the fastest and most popular ways to increase the size of a business is to turn it into a franchise, which can then be purchasedRead MorePho 24 - Vietnamese Franchise System1388 Words   |  6 PagesPHO24 plans to open more stores in all major cities of Vietnam as well as in overseas markets, where there are extensive Asian populations. The founders believe that PHO24’s business concept is unique but easy to multiply due to its small space requirement, low investment, standardized operational procedures, and most importantly, the top quality of the food.   Now, PHO24 noodle restaurant chain belongs to VTI, owner of Highlands Coffee, Hard Rock Cafe,   Emporio Armani, Swarovski, Aldo,   La Vie EnRead MoreMcdonald s Bar B Q Essay740 Words   |  3 Pagesmagazine, or browse the internet without hearing about McDonald’s. This beloved fast food chain is everywhere and it’s not going anywhere soon. The original idea of McDonald’s came to fruition in 1937, when a man named Patrick McDonald opened The Airdrome, which was a food stand, where he sold hamburgers for ten cents each. This stand was located in Monrovia, California. The stand was very popular among the locals; so popular, that his sons, Maurice and Richard McDonald, aged 37 and 31, respectivelyRead MoreFast Food, As We Know It1593 Words   |  7 Pages Charles Benck Fast food, as we know it, exists because of changes leading up to, during, and slightly after World War Two. With the war s pressure on efficiency and production in the farming industry as well as the numerous factors contributing to America s rise from a depression the country saw a boom in spending power and food production. With the mindset of efficiency and convenience prevailing in the American household a whole new type of restaurant was born, the drive-through. From theRead MoreBurger King vs Mcdonalds1068 Words   |  5 PagesBurger King vs. McDonald’s Burger King and McDonald’s are two of the most popular fast food restaurants and have been in competition for years. Both of the restaurants have been in business for over 50 years, though Burger King was started before McDonald’s. Burger King was established in 1953 as Insta-Burger based in Florida. The company ran into financial issues and was bought out by David Edgerton and James McLamore in 1954, and the name was then changed to Burger King and a year later, the kingRead MoreBlack Canyon Coffee1480 Words   |  6 Pagesarticles states, BCC founders had no prior experience in restaurant business and were not even coffee drinkers. Coming from an IT background, founders of BCC wanted to start a business of their own. BCC follows an industrial organization (I/O) model because the company was formed by strategically analyzing external environment and factors. Realizing that food is one of the basic necessity of human being, Pravit along with his colleagues without any prior experience in the food sector saw that coffeeRead MoreMcdonalds : The Largest Fast Food Service Company1295 Words   |  6 PagesMcDonald’s Corporation- S.W.O.T. Analysis Introduction/Overview McDonald’s has become the largest fast food service company in the world, with more than 35,000 restaurants in over 100 countries. Based out of the United States, McDonalds primarily operates from franchise restaurants offering not only hamburgers and fries as what they are known for, but many other menu items as well. A lot has changed from their days of 15 cent hamburgers in 1955, and they are an iconic fixture in our culture overRead MoreThesis: Chapter2 and 31771 Words   |  8 Pagesmore traditional business models. In franchise business, it is not only the products or service that the franchisee can avail; it is more of the system-the business plan of the chosen franchise. It is fact that before franchise companies offer their business packages, they already conducted strenuous researches and studies to test the capability of the franchise to withstand the various factors that might affect the operation of the business. Simply put, franchise business offers a time-t ested businessRead MoreProduct Analysis of Kfc Essay1639 Words   |  7 PagesProduct Analysis of Kentucky Fried Chicken History of Kentucky Fried Chicken KFC (Kentucky Fried Chicken) as one of the most popular and successful fast food restaurants, which was founded by Harland Sanders in North Corbin, Kentucky in 1930 and concentrate on fried chicken, after decades of development, KFC has become the world’s second largest fast food restaurant chain. In the first twenty years of fried chicken was invented, Harland Sanders opened a restaurant to sell the fried chicken

Tuesday, December 17, 2019

PG and Walmart Collaboration - 5345 Words

Supply-Chain Integration through Information Sharing: Channel Partnership between Wal-Mart and Procter Gamble Michael Grean Director, Information Technology Customer Business Development The Procter and Gamble Distributing Company, 655 East Millsap Road, Fayetteville, Arkansas 72703 Michael J. Shaw Department of Business Administration University of Illinois at Urbana-Champaign Champaign, IL 61820 Abstract This paper describes the development of channel partnership between a manufacturer (Procter and Gamble, or PG) and a retailer (Wal-Mart). Both major players in their industries, PG and WalMart found a way to leverage on information technology by sharing data across their mutual supply chains. The resulting channel has become more†¦show more content†¦Yet, as described in this paper, the two companies in the beginning were both tentative. They essentially stumbled into the idea and then, as the value started to be discovered, progressively built stronger collaboration as more benefits were unleashed. The partnership started with the simple desire to improve business relationships, and was gradually enhanced by sharing information and knowledge about their respective markets. This sharing in turn enabled more effective execution of such concepts as category management, continuous replenishment, and process coordination, which collectively helped make the supply chain more effi cient. Clark and McKenny (1995) detail the development of the supply-chain collaboration and describe the process in which the channel partnership between the two companies was built on an incremental basis. 3 The remainder of the paper is organized as the following. Section 2 presents the business background behind how the two companies started building the partnership. Section 3 discusses how PG and Wal-Mart built channel partnership and information sharing. In Sections 4, the details of how the two companies implemented information sharing and continuous replenishment is discussed. Section 5 further describes the additional benefits of the information partnership. Section 6 discusses the logic category management. Finally, Section 7 concludes the paper. 2. Business Background To fully comprehend the role that technology has played in theShow MoreRelatedWal Marts Competitive Advantage1744 Words   |  7 Pageswas able to find lower-cost suppliers and also shared his data than those used by other stores. Walmart is an organization that uses analytics extensively and systematically to outthink and execute the competition. Walmart has gained competitive advantage by following four pillars of analytical competition. These are; Walmart support strategic distinctive capability. Distinctive capability set Walmart apart from competitors and made them successful in the market place. For example Wal-Mart distinctiveRead MoreWalmart Case Study Essay1621 Words   |  7 PagesWal-Mart, now it is branded as Walmart is the world largest public multinational corporation by revenue in 2010, which runs a chain of large discount department stores and a chain of warehouse stores worldwide. Walmart focuses on the improvement of sales, constant reducing costs to offer goods at the best price, the adaptation of efficient distribution and logistics management systems to ensure the constant flow of the goods and the use of innovative IT and systems to accurate efficient operatingRead MoreWal Mart s Supply Chain Management Essay1510 Words   |  7 Pagesmanagement (SCM). Walmart is the world s largest company by revenue, according to the Fortune Global 500 list in 2016, as well as the largest private employer in the world with 2.2 million employees. It is also one of the world s most valuable companies by market value, and is also the largest grocery retailer in the U.S. In 2016, 62.3 percent of Walmart s US $478.614 billion sales came from its U.S. operations. For the fiscal year ending January 31, 2015, Walmart reported net income of US$17Read MoreImproving Cost Centers For A Cost Center1835 Words   |  8 Pagesmedical centers instead of external labs, the university is expected to save additional money†. In the revenue cycle UC must improve management of the billing and collections process which will lead to operational savings. Through this strategy of collaboration UC expects to reach a cost savings goal of $50 million in 2015. Moving from the service industry to manufacturing, Applied Materials, a global technology and engineering solutions company realizes the downfall of a strategy that focuses on costRead MoreDeere John Supplier Development945 Words   |  4 Pagesthe implementation of such changes, and reduce their prices does not seem like an appropriate tactic or a good business practice. Although this tactic may work for major retail corporations such as Walmart, effective supply chain management relies on high levels of trust, cooperation, collaboration and honest, accurate communications, all of which is missing from the deal that Deere is trying to obtain (Wisner, Tan amp; Leong, 2012). By trying to control the relationship from front to end (WisnerRead MoreSupply Chain Management: Walmart Essay1812 Words   |  8 PagesWal-Mart, now it is branded as Walmart, is the world largest public multinational corporation by revenue in 2010, which runs a chain of large discount department stores and a chain of warehouse stores worldwide. Walmart focuses on the improvement of sales, constant reducing costs to offer goods at the best price, the adaptation of efficient distribution and logistics management systems to ensure the constant flow of the goods and the use of innovative IT and systems to accurate efficient operatingRead MoreGlobal Supply Chain1083 Words   |  5 Pagesresulting from multiple independent entities that affect each other. This paper will discuss about Wal-Mart supply chain it will provide the six component, problems and approaches to solve the problems. Wal-Mart is one of the major retail in the world (Walmart 2011). Wal-Mart is continuously developing its business by developing its services and product portfolio. The supply chain of Wal-Mart is also effective to enhance its effectiveness within the industry (Hoppenstedt Rathkolb 2005). Introduction Read MoreThe Risk And Benefits Of Outsourcing Supply Chain And Risk Management Essay961 Words   |  4 Pagesaccomplished pieces of supply chain very well. Some of the examples to be noted are: Walmart known for the everyday low costs, PG for their customer driven approach or Amazon for transforming the ecommerce buying experience (Cecere et al., 2012). Another aspect important to be noted the growth of manufacturing industry has been slower than of other industry, especially retail industry. Issues worth mentioning are collaboration requires a win-win value proposition, tackling demand distortion and waste, jointRead MoreFive Key Principles Of Management1795 Words   |  8 Pagesleadership included from outside of the direct supply chain hierarchy generally removes the tendency for the supply chain strategy to develop apart from the business strategy. Also, the diverse board acts as a facilitator for cross-functional collaboration, which helps address interdepartmental hurdles that arise from any one department not complying with the supply chain strategy. This occurs when a business unit manager only looks at their department, and ignores the big picture that the supplyRead MoreMarketing Plan For Wal Mart1849 Words   |  8 PagesRestaurant Association says the entire U.S. restaurant industry made in 2013. That income was gener ated by more than 4,100 stores and accomplished by an outstanding supply chain system ranked 14th in 2014 by research and analyst company Gartner. Walmart has held a place among Gartner’s top 20 supply chains since 2010 (Kerchner 2014). Wal-Mart is one of history’s greatest logistical and operational accomplishments. According to According to Barbara Dozier of Word Press, Wal-Mart stocks products

Monday, December 9, 2019

An Analysis of Bathsheba Essay Example For Students

An Analysis of Bathsheba Essay Bathsheba is decisive, brisk and businesslike whilst dealing with the paying of the farm workers in chapter 10. She is very confident; I have formed a resolution to have no bailiff at all. The farm workers are astonished at this; The men expired an audible breath of amazement. I shall be up before you are awake, I shall be afield before you are up, and I shall have breakfasted before you are afield. In short I shall astonish you all. This phrasing and rhythm is very strong and very convincing. This speech again shows her confidence and her ability to cope. Bathsheba is the only female in the corn exchange (the single one of her sex that the room contained) but does not seem to mind. Tis a handsome maid, however, and shell soon get picked up. Here the people in the corn market are discussing Bathsheba and assume that she will get married and hand over the farm for her husband to get picked up. This chapter alone shows that Bathsheba has a hard task ahead of her because of the mens views of a woman farmer. The farm workers are convinced that she will bring them all to the bad. She goes against traditional ways; Why only yesterday she cut a rasher of bacon the longways of the flitch! (Chapter fifteen). For the farm workers, any change is wrong. Bathsheba has a traditional mans job. She is a woman farmer but she is not afraid to join in with the manual labour (helping with the shearing etc ). Bathsheba is very much out of place amongst a mostly male farming community. However, she copes very well. She is a hardheaded woman. This handicap (her sex) brings doubt and lack of faith amongst the farm workers; Our misess will bring us all to the bad. Bathsheba is of an impulsive nature under a deliberative aspect. In chapter three Bathsheba leans back on her saddle in a dangerous way. She is aware of this being ambitious. She is also aware that she is acting more like a man. This action is very unladylike and was certainly not expected of a woman. In chapter six, when Gabriel has just helped put out the fire he asks: Where is your master the farmer? Tisnt a master; tis a Mistress, Shepherd. A woman farmer? Here Gabriel immediately assumes that it is a male farmer (as would have been expected in the mid 19th Century) and when he finds out that it is a female farmer he is astonished. The very fact that there is a question mark after A woman farmer shows that he is not simply repeating what he has been told but he is repeating it in disbelief. In this rural community responsibilities fall into two categories: the practical responsibilities and the moral responsibilities. Oak acts as a tutor on many occasions to Bathsheba and she slowly becomes aware of her need for his aid both practically and morally. In chapter four when Gabriel is asking Bathsheba to marry him she acts irresponsibly, firstly by running after him and secondly by leading him on and then turning him down. Bathsheba runs after Gabriel not to accept him but also not to lose him. The way Bathsheba leads Gabriel on and treats it as a game when he is proposing to her and answering his offerings by saying Yes: I should like that and Dearly I should like that shows how she is vain and unintentionally cold hearted. She would like the brides opportunity of showing off, but not her responsibilities. We learn why Gabriel will not succeed with her now. He is too humble (she needs impressing) and too honest (some deception is required). When Bathsheba, as a game uses the Bible and key for the old superstitious practice of foretelling her husband. The way Bathsheba leaves it to fate is very irresponsible. She fails to consider the consequences of her actions. Whilst Bathsheba is sending the valentine Hardy goes to great extent to stress the idle off-hand way in which the card is sent; Bathsheba, a small yawn upon her mouth, took the pen, and with off-hand serenity directed the missive to Boldwood. .u70ea9b7ac2bf98bd0f243ef2be965c09 , .u70ea9b7ac2bf98bd0f243ef2be965c09 .postImageUrl , .u70ea9b7ac2bf98bd0f243ef2be965c09 .centered-text-area { min-height: 80px; position: relative; } .u70ea9b7ac2bf98bd0f243ef2be965c09 , .u70ea9b7ac2bf98bd0f243ef2be965c09:hover , .u70ea9b7ac2bf98bd0f243ef2be965c09:visited , .u70ea9b7ac2bf98bd0f243ef2be965c09:active { border:0!important; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .clearfix:after { content: ""; display: table; clear: both; } .u70ea9b7ac2bf98bd0f243ef2be965c09 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u70ea9b7ac2bf98bd0f243ef2be965c09:active , .u70ea9b7ac2bf98bd0f243ef2be965c09:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .centered-text-area { width: 100%; position: relative ; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u70ea9b7ac2bf98bd0f243ef2be965c09:hover .ctaButton { background-color: #34495E!important; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u70ea9b7ac2bf98bd0f243ef2be965c09 .u70ea9b7ac2bf98bd0f243ef2be965c09-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u70ea9b7ac2bf98bd0f243ef2be965c09:after { content: ""; display: block; clear: both; } READ: A literary analysis of toni mo EssayThe flippant manner in which she chooses the seal is again irresponsible. The way she chooses the seal solely to upset Boldwood; Twould upset the solemnity of a parson and clerk too is thoughtless and she cannot comprehend that this simple valentine would spark off a long chain of events ending in death and misery. Earlier in the novel she is emotionally immature, rash, impetuous, does things on the spur of the moment etc However, in chapter 19 we see the beginnings of Bathshebas maturity. She seems sincerely sorry for the pain and anguish she has caused Boldwood and we see a greater self-awareness; O I am wicked to have made you suffer so! and Dont say it: dont! . In chapter 22 Hardy is still keeping Bathshebas vanity before us. Here, although she is distressed by Boldwoods torment and grief and is prepared to pay a penalty for having caused it, she is nevertheless flattered by his idolising of her and pleased with her triumph; The situation was not without fearful joy. She feels proud at her noble behaviour of giving an unconditional promise of marriage. We again see her acting maturely (acknowledging the damage she has done and accepting the penalty of marriage for it). However, her meeting with Troy shows that she has quickly forgotten her speech to Boldwood and once again we see her reverting to her old immature self. Bathsheba also plays the role of the idol. Both Boldwood and Oak idolise Bathsheba (Boldwood more than Oak). In chapter 16, Bathsheba, unknowingly, is performing a role for Boldwood. Boldwood thinks that putting Bathsheba on a pedestal and admiring her from afar is a good way of getting to know her. Unfortunately Boldwood has not the slightest idea of how to act around Bathsheba. In fact he does not even know if she is pretty or not; Is Miss Everdene considered handsome? Boldwood quickly goes from being indifferent about Bathsheba to being jealous of her. In chapter 19, when Gabriel is talking to Bathsheba, he is criticising her conduct and almost preaching at her. She is demurring herself. She does not want her to behave the way that she is. He wants her to stay the way that he has idolised her as. In chapter 22 when Bathsheba has nobly done her best to make amends with Boldwood, Hardy says the pleasure she derived from the proof that she was idolised. This extract shows two things. One is that it shows that Boldwood is idolising her and the other is that Bathsheba enjoys being idolised (vanity). Bathsheba plays the role of the flirtatious lover. This is shown when Gabriel is proposing to her and she goes along with his proposal and treats it as a game but all along she had no intention of saying yes. Bathsheba is solely interested in Boldwood because he is not interested in her. She is slightly peeved that the most highly respected man in the parish is also the only man who does not look at her. Bathsheba gets slightly piqued at this (which encourages her to send the valentine). The way she tosses the hymn book and leaves it to fate if she would send the valentine to Boldwood or not suggests that she wants to send it to Boldwood to get him to notice her by effectively asking him to marry her (marry me); she is acting flirtatiously.

Sunday, December 1, 2019

The Concept of Metadata

The concept of metadata has gained popularity. Creation of videos and photography make use of metadata. It is also used in web pages and in a library to archive information. The metadata must always meet worldwide standards. Metadata is well structured using  established  schemes like models and standards of metadata. It has three categories.Advertising We will write a custom essay sample on The Concept of Metadata specifically for you for only $16.05 $11/page Learn More They  include  descriptive, structural, and administrative  type  of metadata.  Metadata  mean  different things. Some say it is a  device  that understands information while others use it as a record. Main uses include data recovery,  framework  of electronic resources and digital documents. Metadata is also used in the  extraction  and  maintenance  of information. 99% of the information is digitally created while only 0.1%  is written  on the pape r. About seventy percent of the created data is never printed and, only 20% may be printed. This has seen metadata gaining popularity. The term metadata simply refers to any amount of information providing in depth information on one  material  or other  multiple. It provides insight on the ways of creating data, the reasons for the data and the date of creation. It also captures the data author, where on network the data is and standards which  were used. The concept of metadata applies to electronically stored data and its  use. It describes the structure,  meaning  and how the files  are administered. Its main rationale is to make it effortless to repossess,  handle  or use as a resource. The web page usually displays metadata in Meta tags  form  (NICO, 2004). Metadata can be related to some discussions I experienced. The discussion was about state of art  in Sub-Saharan Africa. Internet acted as a major source of information to the discussion. The Unite d Nations website and other  principal  sources provided detailed information on the topic. Several sites gave insight to every situation under discussion. There were linkages to other websites with detailed information, which made the  discussion  easier than books. The sites spelled out clearly the dates of publications and places of publications. Some websites required authentication. An article  was written  after the discussion. It came out with information art in Sub-Saharan Africa to back up other previous findings. The report contained the list of participants. It spelled out the place of  discussion  and soft copies given to the relevant authorities.  A copy will be posted on the Internet.Advertising Looking for essay on art and design? Let's see if we can help you! Get your first paper with 15% OFF Learn More A good example of metadata is an  image. It may  comprise  of metadata which specifies its size. The size may include  side  dimensions and units of measurements. The color  aspect  may also be depicted. This may  entail  contrast, colors used and the extent of the colors. Metadata specifies the  resolution  of the image. The date of creation and who created the image are also shown in the metadata. Related information like the links to the image and where it  is found  in the metadata. Electronic discovery is cheaper than the discovery of paper-based information. Large corporations and societies and states have an easy time going through the information. This has increased overall  production. The Collection, storage and  evaluation  of information act as evidence (Michele Nimsger, 2009). It has improved academics and made work easier than before. Metadata has improved the photography and video sector. The rules and regulations that govern metadata prevent piracy and  preserve  the integrity of the author. Any information required is just a click away in the digital world. Ref erences Michele C. Nimsger, K. (2009).  Electronic evidence and discovery (2nd Ed). Chicago: American Bar Association   NISO (2004).  Understanding metadata. NISO. Retrieved from https://www.niso.org/ This essay on The Concept of Metadata was written and submitted by user Caylee Lindsay to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Tuesday, November 26, 2019

Generally Accepted Accounting Principles and Owners Equity Essays

Generally Accepted Accounting Principles and Owners Equity Essays Generally Accepted Accounting Principles and Owners Equity Essay Generally Accepted Accounting Principles and Owners Equity Essay Chapter 7 Accounting Information Systems Questions 1. What is the right side of an account called? 2. What is the left side of an account called? 3. An organizational scheme used to classify accounts as assets, liabilities, or owners’ equity is known as what? 4. What journal is used to record both the account(s) to be debited and the account(s) to be credited? 5. A collection of specific asset, liability and owners’ equity accounts in known as what? 6. What type of entry is made to adjust the accounts for internal events prior to preparing financial statements? . What type of entry is made to close out a temporary account and transfer the balance to retained earnings? 8. What type of account has an opposite balance to the normal balance of its associated account? 9. Recording the appropriate part of a journal entry to the affected account is known as what process? 10. A listing of all general ledger accounts and their respective balances to ensure that debits equal cred its is known as what? Exercises E7. 1The following events occurred during the first month of business at a local marketing company. Indicate which of the events are accounting events and provide a short justification for your answer. A. The owner invested money from his savings account for start-up costs. B. Employees hired agree to sign a non-compete agreement. C. The owner pays the first and last month’s rent on office space. D. Computer equipment is purchased on account for each employee. E. Three employees attend the Chamber of Commerce meeting to generate sales contacts. F. A client pays for advertising services performed by the company. G. The office supply store across the street is planning a major advertising promotion next month. : E7. 2 Specify in the space provided the effect of each of the following accounting events on assets, liabilities, and owners’ equity. Use I for Increase, D for Decrease, and NA for Not Applicable. Owners AssetsLiabilities Equity ________________________A. Issued preferred stock for cash. ________________________B. Purchased office computers on account. ________________________C. Purchased computer supplies for cash. ________________________D. Returned defective supplies and received a cash refund. ________________________E. Made a payment on computers purchased above. ________________________F. Purchased inventory by making a cash down payment with the balance owed on open account. E7. 3For each of the accounting elements that follow (A-F), indicate in the space provided the appropriate number of the financial statement(s) where the element would appear. 1. Income statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows ________A. Cash balance in checking account ________B. Unused supplies ________C. Merchandise sold on account ________D. Stock issued ________E. Utilities expense ________F. Taxes payable E7. 4Various accounts are affected differently by debits and credits. For each of these accounts, sate whether it is increased or decrease by a debit or credit. Also indicate whether the normal balance is a debit balance or a credit balance. The first account is an example. AccountsIncreased byDecreased byNormal Balance A. SuppliesDebitCreditDebit B. Interest Payable C. Equipment D. Fees Earned E. Salaries Expense E7. 5For each of the following situations, prepare the adjusting entry for the month ended April 30 and indicate the effect each adjustment would have on net income. A. Marketing Unlimited has a $20,000 contract with a client to prepare a catalog describing the client’s various products. Payment was to be received when the catalog was completed in June. As of April 30, $9,000 worth of services had been performed. B. Donna’s Consulting, a decorating firm, has an agreement with an apartment developer to decorate the apartment offices and model apartments. Donna will be paid $12,000 upon completion of her decorating services. As of April 30, Donna has completed one-fourth of her decorating services. C. Grant Enterprises rents storage space to a tenant for $200 a month. The invoice for April’s storage fee had not been sent as of April 30. E7. For each of the following situations, prepare the adjusting entry for the month ended August 31 and indicated the effect each adjustment would have on net income. A. The August water bill for the Johnson Company arrived in the accounting department on September 2. The invoice totaled $135. B. Riverside Medical Clinic has a contract with a payroll provider for payroll services. Riverside pays its employees semi-monthly. The payroll provider charges Riverside $250 for each payroll it processes and bills on the first day of the month after the services are provided. C. Camaron, Inc. borrowed $2,000 on August 1. Camaron must repay the principal and interest of 9 percent annually 90 days from the date of the note. Camaron prepares monthly financial statements. E7. 7After its first year in business, Aaron Distributing, Inc. needs to prepare its financial statements. Given the following trial balance, prepare the income statement and statement of retained earnings for the year ended December 31, 2003. Dividends of $1,000 were paid during the year and are reflected in the trial balance. There were no additional capital stock transactions during the month. ____________________________________________________________ _____ AARON DISTRIBUTING, INC. Adjusted Trial Balance December 31, 2003 DebitsCredits Cash$6,140 Accounts receivable2,350 Prepaid insurance3,180 Vehicle12,500 Accumulated depreciation- vehicle$1,000 Office equipment25,400 Accumulated depreciation- office equipment3,630 Accounts payable1,930 Notes payable7,500 Wages payable2,170 Capital stock25,000 Retained earnings1,000 Fees earned45, 500 Advertising expense6,000 Depreciation expense4,630 Insurance expense1,200 Interest expense750 Maintenance expense2,450 Utilities expense5,780 Wages expense15,350 ______ Total$86,730$86,730 ___________________________________________________________ ______ E7. 8Refer to E7. 7. Prepare the balance sheet for Aaron Distributing, Inc. as of December 31, 2003. E7. 9Refer to E7. 7. Prepare the closing entries for Aaron Distributing, Inc. as of December 31, 2003. E7. 10The adjusted trial balance for Nick’s Golf Supplies follows. Determine the net income or loss for the month of November and the balance in the Retained Earnings account that would appear on the balance sheet. ____________________________________________________________ ______ NICK’S GOLF SUPPLIES Adjusted Trial Balance November 30, 2003 DebitsCredits Cash$1,340 Supplies2,870 Inventory19,590 Equipment15,225 Accumulated depreciation- equipment$10,875 Accounts payable2,440 Capital stock20,000 Retained earnings5,920 Sales16,000 Cost of goods sold10,500 Advertising expense100 Depreciation expense2,175 Supplies expense435 Wages expense3,000______ Total$55,235$55,235 ____________________________________________________________ ______ Problems P7. 1Kendall Corporation began operations on March 1, 2003 and completed the following transactions during its first month of operations. A. Issued common stock for $100,000. B. Paid $18,000 for a one-year lease on office space. C. Purchased office equipment costing $35,000 by paying $5,000 cash and signing a five-year note for the balance. D. Purchased office supplies on account, $750. E. Sent a bill for $4,500 to a customer for services performed. F. Received $1,000 from a customer for services to be performed next month. G. Paid employees for hours worked, $1,025. H. Paid half of the amount owed for office supplies in transaction (D), $375. I. Received, but did not pay, the monthly telephone bill, $275. J. Paid a dividend to owners, $2,000. Required: 1. Determine the effect of each of the preceding events on the accounting equation. . Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. Do not prepare the adjusting entries. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period. 5. Prepare the statement of retained earnings for the period. 6. Prepare the balance sheet at the end of the period. 7. Prepare the closing entries. P7. 2The following accounting events (A-I) affected the assets, liabilities, and owners’ equity of the Jackson Company during the fiscal year ended September 30, 2003. A. Purchased $23,400 in merchandise inventory for cash. B. Sold $45,500 in merchandise inventory to a customer for $68,250 cash. C. Purchased $16,900 in merchandise on open account. D. Sold $34,840 in merchandise inventory for $52,260 on open account. E. Received and paid the utility bill, $745. F. Paid employees $5,900 for wages earned. G. Received a partial payment from a customer on account, $37,700. H. Paid rent for the current month, $7,800. I. Recorded depreciation on store equipment, $3,900. Required: 1. Determine the effect of each of the preceding events on the accounting equation. 2. Prepare the general journal entries to record each of these events. Note you may want to set up T-accounts to keep track of some accounts. 3. Prepare the income statement for the period. 4. Prepare the statement of cash flows for the period (ignore beginning balances). P7. 3For each of the following items (A-L) indicate on which financial statement you would expect to find it. Some items may appear on more than one statement. 1. Income Statement 2. Statement of owners’ equity 3. Balance sheet 4. Statement of cash flows __________A. Cash, ending balance __________B. Sales to customers __________C. Accounts receivable _________D. Cash received from customers __________E. Cost of goods sold during the period __________F. Office supplies on hand __________G. Office supplies used during the period __________H. Ending retained earnings __________I. Taxes payable __________J. Dividends paid during the period __________K. Wages payable __________L. Cash paid for merchandise inventory P7. 4Everett Photography specializes in engagements and weddings, reunions, and family portraits. Everett is reviewing the following analysis of events provided by his accountant, but he cannot understand this analysis. Describe the events for Everett. A. Photo supplies debit, $2,000 Accounts payable credit, $2,000 B. Cash debit, $500. Unearned revenue credit, $500 C. Equipment debit, $5,000 Note payable, $5,000 D. Cash debit, $850 Revenue credit, $850 E. Accounts payable debit, $400 Cash credit, $400 F. Unearned revenue debit, $500 Revenue credit, $500 G. Accounts receivable debit, $2,500 Revenue credit, $2,500 H. Notes payable debit, $200 Cash credit, $200 I. Expense debit, $1,500 Photo supplies credit, $1,500 P7. 5Brandon’s Snow Removal Service has a fiscal year end of June 30. The unadjusted trial balance is followed by information for adjustments. ___________________________________________________________ ______ BRANDON’S SNOW REMOVAL SERVICE Unadjusted Trial Balance June 30, 2003 DebitsCredits Cash$10,140 Accounts receivable12,250 Supplies3,670 Prepaid insurance3,040 Buildings76,800 Accumulated depreciation- buildings$15,360 Equipment66,400 Accumulated depreciation- equipment13,280 Accounts payable1,755 Unearne d fees3,360 Note payable52,000 Capital stock50,000 Retained earnings1,960 Fees earned45,720 Advertising expense4,000 Repairs expense2,200 Supplies expense1,435 Wages expense3,500______ Total$183,435$183,435 ___________________________________________________________ ______ Adjustment data: A. Unused supplies on hand, $250. B. Depreciation on buildings, $3,840. C. Depreciation on equipment, $6,640. D. Unearned fees still unearned, $1,000. E. Salaries earned but not yet paid, $360. F. Accrued interest on the note, $430. G. Fees earned but not recorded and not received, $600. Required: 1. Prepare the adjusting entries. In some instances, it will be necessary to establish new accounts for items not shown on the unadjusted trial balance. 2. Determine the net income or loss for the period. 3. Prepare the closing entries. Case Select a company that is featured in this week’s issue of BusinessWeek. Using the company’s annual report, answer the following questions: A. Examine the balance sheet of this company. Which accounts have debit balances and which accounts have credit balances? B. Trace the net income from the income statement to the statement of owners’ equity. C. Trace the ending balance of retained earnings from the statement of owners’ equity to the balance sheet. D. Trace the ending balance of cash from the statement of cash flows to the balance sheet. E. What is the date for the end of the accounting cycle?

Saturday, November 23, 2019

5 Rules for Using Logic to Order Lists

5 Rules for Using Logic to Order Lists 5 Rules for Using Logic to Order Lists 5 Rules for Using Logic to Order Lists By Mark Nichol At least five factors dictate how items in an in-line list a series of items within a paragraph, as opposed to a vertical list are organized. (See an earlier post about in-line lists.) It’s all about the context: alphabetization, chronology, complexity, interrelationship, or sequence. (Guess which context I chose for the preceding sentence.) 1. â€Å"Our shop specializes in teak, ebony, and mahogany furniture.† The store may stock more teak than ebony and more ebony than mahogany, or the order may reflect relative prices, but the sentence does not explicitly or implicitly express either idea. In such ambiguous cases, alphabetical order is an appropriate default setting: â€Å"Our shop specializes in ebony, mahogany, and teak furniture.† 2. â€Å"The major US wars of the nineteenth century were the Mexican-American War, the Civil War, and the War of 1812.† The presentation of information in this sentence does not justify the order in which the list items are given. If it specifically referred to the relative cost in human lives or in dollars, for example, then the sequence would follow that theme, but in the absence of an obvious context, reference to historical events should be chronological: â€Å"The major US wars of the nineteenth century were the War of 1812, the Mexican-American War, and the Civil War.† 3. â€Å"Among his favorite musical pastimes are drumming in a world music ensemble, yodeling, and playing the harpsichord.† Again, absent a contextual framework for a list, it’s best to impose order. In this case, the somewhat amorphous descriptions don’t readily admit an alphabetical scheme, so perhaps, for euphony, the items should be arranged from simplest to most complex in terms of syllabication: â€Å"Among his favorite musical pastimes are yodeling, playing the harpsichord, and drumming in a world music ensemble.† 4. â€Å"It is allowed in some countries, forbidden in a few, and tolerated in others.† This list describes three degrees of tolerance for a certain policy, so the items should be listed in an ascending or descending order: â€Å"It is allowed in some countries, tolerated in others, and forbidden in a few.† 5. â€Å"Take a look at the map, and you will see that Scandinavia consists of Norway, Finland, Denmark, Iceland, and Sweden.† Without the reference to the map, this sentence could be organized by any one of several schemes, including alphabetical order, geographical location, and relative size. But because speakers of English generally read left to right, and maps are usually oriented to the north, a west-to-east organizational scheme seems most appropriate: â€Å"Take a look at the map, and you will see that Scandinavia consists of Iceland, Denmark, Norway, Sweden, and Finland.† (OK, Denmark’s westernmost point is slightly to the east of Norway’s, but would you separate the twins Norway and Sweden?) These contexts are not always mutually exclusive: In a sentence like â€Å"The Olympic medals are gold, silver, and bronze,† the scheme could be described as one of interrelationship (gold is more valuable than silver, which is more valuable than bronze) or sequence (gold is for first place, silver for second place, and bronze for third place). But that’s not the point; the idea is to provide some framework any framework for a list so as not to distract the reader. Sometimes, a list’s lineup is determined more by tradition than anything else: â€Å"The original Three Stooges consisted of Moe, Larry, and Curly.† Moe was the leader of the group, but there’s no reason to mention Larry before Curly rather than the other way around except that it seems to trip off the tongue more easily that way. Sometimes, that’s as good a reason as any. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating Conjunctions50 Synonyms for "Assistant"Ebook, eBook, ebook or e-book?

Thursday, November 21, 2019

Marketing Intelligence Report Essay Example | Topics and Well Written Essays - 2500 words

Marketing Intelligence Report - Essay Example They should devise suitable plans and choose appropriate methods in order to gain high quality marketing information to analyse and evaluate. To this end, the process of Marketing Intelligence is essential. This paper will identify appropriate marketing intelligence requirements for business decision-making that are required to design, plan and implement a marketing intelligence programme. This will be done by focusing on how quantitative and qualitative information can be interpreted and coherently presented with the appropriate intelligence that leads to effective marketing and business decisions. The process, quality and outcomes of a marketing intelligence project will be evaluated to substantiate the report. The paper will examine the marketing intelligence issues relative to financial institutions in the UK. The Marketing Concept and Marketing Intelligence Marketing is the procedure through which an organization plans and executes the creation, promotion, pricing and distribution of goods and services to sell and create satisfaction for consumers and to meet organizational objectives. It is thus required for the organization to focus on consumers in order to understand their needs and to make them satisfied in the shortest possible time and in the most efficient ways that prove to be beneficial for both consumers and the organization. This implies that any organization has to get involved in gathering information relative to consumer needs and collect marketing intelligence in order to efficiently meet the given needs. Marketing research is a crucial element of marketing intelligence and helps in improving the management’s decision making process through the availability of timely, specific and authentic information. All decisions taken by the management create specific needs for information without which the pertinent strategi es cannot be developed. In the context of financial institutions in the UK, market intelligence implies the ability of the institution to collect market information in objective and systematic ways and to effectively analyze and interpret the same. This information should be applied in the right context to come up with strategic proposals and action strategies. The application of the information in the right context is the element that differentiates marketing intelligence from market research. It essentially refers to the aspect of information gathering relative to the wider market intelligence processes. A market intelligent financial institution has the ability to ascertain the kind of efficient marketing research tools that are most applicable to resolve its current problems. It implements the most efficient strategies in ensuring outcomes that are reliable and of high quality. Eventually, such institutions are able to incorporate the outcomes of the research to develop efficien t strategies (Kim and Mauborgne, 2004 ). The process of gathering marketing intelligence The process of gathering marketing intelligence for financial institutions is characterized with a gap in terms of tools that enhance their operations. In most cases, the research outcomes are not fully scattered across the entire institution, which prevents them from being effectively included in the business operations. Mostly, marketing research is an isolated effort that does not allow the results to be acted upon effectively. In addressing this issue, it is important to develop a systematic strategy that takes the institution through the complete procedure of marketing activities from designing to implementing and applying. The institution should determine the objectives and

Tuesday, November 19, 2019

Analytical paper on either Daisy Miller Essay Example | Topics and Well Written Essays - 1000 words

Analytical paper on either Daisy Miller - Essay Example The heroine of the story Daisy miller is a typical representative of American life. Winter Bourne first meet this girl of beauty of charm in Vevey , Switzerland. At the first sight itself Winterbourne is attracted towards her and thinks that all Americans are like her. After a few talks with her he remarks that the young lady is â€Å"really not in the least embarrassed.† Winter Bourne came to know about her father that he is veryrich and does not like European culture. The free will of Daisy is exploited by Winter Bourne though he knows that such advancement in behavior is not polite. He continues to keep in relation with her against the opposition of his aunt Mrs. Costello. She considers Daisy as a disgraceful character only because that she agrees with Winterbourne to visit the Chateau de Chillon immediately after they have known each other for only half an hour. â€Å"I haven’t the least idea what such young ladies expect a man to do. But I really think that you ha d better not meddle with little American girls that are uncultivated, as you call them. You have lived too long out of the country. You will be sure to make some great mistake.† What the readers feel at this moment is about the absolute innocence of the character Daisy Miller. She is incautious and behaves according to her own impulses instead of vigilance and rule. This is the typical nature of the Americans. She was bold enough to break the barriers of the European culture even if it happens unknowingly. During their visit Winterbourne informs her about his coming visit to Geneva the next day. Daisy expresses freely to him her sadness of the event and asks him meet her later. The lack of knowledge and experience, both the leading characters face in the story is also a mindful attempt from the writer .In Rome Daisy and Winterbourne meet meeting the parlor of Mrs. Walker. When he comes to know about the relation between Daisy and Giovalli, he doubts whether he failed to unders tand Daisy. It is more clear when he sees the two sitting their in colosseum and Winterbourne is unable to understand the right and the wrong. One of the main themes of the story is Winterbourne s question about Daisy’s innocence. It can also be considered as ignorant or untamed etc. At first he considers Daisy as merely ignorant and harmless. But when the story progress he even doubts her mindset, lack of concern for modesty etc. The problem of communication is also a major theme with regards to the relation between Daisy and Winterbourne. Daisy reacts on impulses to the world around her without bothering about the response and felling of the public. Winterbourne on the other hand who is a typical representative of European American culture often feel inwardly. He always thinks about how to view Daisy. He even applies the known conventional rules. Towards which Daisy seems to be ignorant. The incapability of Winterbourne to come deep in the life of Daisy is due to his lack o f compassion. Sometimes we feel that fate of Daisy is due to Winterbourne and he himself is the leading character of the novella. His waiting and trying to find a proper answer to the questions in his mind about life seems to of misuse at the end of the story. Daisy is affected by ‘roman fever ‘and dies at the end. Only at that point Winterboune comes to understand that Daisy is innocent. The author himself says that the theme of this novel is innocence

Sunday, November 17, 2019

Relationship in Cousin Kate Essay Example for Free

Relationship in Cousin Kate Essay The crisp summer air filled the local park, the sun burning down, everyone wanted some fresh air-the park was packed. A young couple lounging on the fresh grass having a barbecue, the juicy aroma of sausages floated through the park, making everyone hungry. Across from the couple parked precariously on an old patch of grass was an ancient ice-cream van. The old, decrepit van had been in the family for years, paint peeling, bodywork rusting, the ice-cream van was fit for the dump, but as if transfixed, everyone in the local park was swarming to the van, tired parents, bored teenagers-everyone needed some refreshment. The ice-cream van driver a sweaty OAP, looking worn and fed up, his eyes scanning the crowd,hoping for some refuge from the swarm of impatient customer. Beads of sweat dripping from his forehead, handing out melting ice-creams laden with sprinkles, the summer heat was all too much. Close to the van was a young mother, struggling to control her two troublesome toddlers fighting with their younger sibling,sitting in a rather worn looking pram. Her oldest child, seemingly unaware, was clicking away on her phone. Baby crying, mother screaming, she was quickly attracting the attention of passers-by. The young mother was trying to explain to her children she had no money for ice-cream. Tired and confused she attempted to calm down her noisy children, stopping to pick up her crying toddler who had just fallen over, whilst trying to make a run for it towards the trees;she narrowly missed being trampled by a passing runner and his personal trainer. The sweaty, runner, looked nervously around the park, his eyes longingly glancing towards the ice-cream van, licking his lips, wishing he could gulp down an ice-cold can of coke. Rather large in comparison to his personal trainer- a young, fit female. He was finding it hard to keep up, begging her to slow down. Tiredly trying to tug-down his sweat-drenched West Ham t-shirt he came to a stop, collapsing right in the middle of the worn patch of grass, a group of boisterous boys were playing a rowdy game of football. Out of the usual gang playing football, one boy was already perched on a nearby bench being comforted by his concerned mother, clumsily dabbing anaemic looking antiseptic onto his rather badly grazed knee. Other players were taking a break, sitting on patches of grass licking rapidly melting ice-creams, whilst watching the carnage occuring on the pathetic looking pitch. One over-excited boy lobs the battered ball towards a passing couple, hand in hand the old couple quicken their pace, retreating from the brutal match. The old couple carry on along the path, leaning on their walking sticks for support. The old lady’s dress softly flaps in the wind, exposing her swollen feet clad in thick socks with sandals. Their aged faces crinkling into smiles as they watch the sunset. Their eyes wide through their magnifying-glass shaped spectacles. The local park is gradually cloaked in datrkness, the park slowly clears, until all you can hear is the gentle laughter ringing from the late night barbecues and midnight strollers. Wandering through the park, engulfed by my thick coat, I stare around me with disgust. The once green and beautiful park is now grey and boring; damaged by youths. However, the park is the place where I can just come and think: its quiet and peaceful and I feel free; away from the bustle and noise of the city. There is a chill breeze in the air, therefore most people are inside their warm houses, clustering round their coal fires, but this is when I like it best. To me, wrapped up in layers and scarves, it only feels fresh, not cold and I can think better when Im alone. I stare at the climbing frame, once bright and colourful with a shiny slide, but now the only colour is the dull rusty red of the metal and the black of the graffiti covering it. My eyes glaze over while I reminisce about happier times spent on the climbing frame, and how I used to fly through the air, aided by the monkey bars, just like a chimpanzee swinging through a tree. The trees in the park creak and groan as the wind picks up. Leaves rustle at my feet and my hair is whipped around my raw face by unseen hands. I disappear inside my warm jacket and spy the swings over in the corner. As I sit on the only swing not broken by vandals, one gloved hand entwined round the chain, and my feet scuffing at the tarmac, I gently propel myself forward and back in gentle rhythm. I am lost in my own world. Absent-mindedly my free hand delves deep into the mystery of my pocket and finds a single, solitary chocolate truffle. I unwrap the truffle slowly, so as not to damage the shiny wrapper. It has a wonderfully rich smell that only chocolate has and the creamy centre of the truffle warms my frozen insides as it makes its journey to my stomach. The roundabout is twirling through the wind in the distance, but I cant see it. I am entranced. I cant tear my eyes away from the wrapper fluttering in my hands. Its iridescent quality is making me feel tranquil and serene. My eyes swim in and out of focus as my vision is replaced by one from a long time ago. Parts of Goole have been flooded following heavy rain. Firefighters were called to the East Riding Council offices in Church Street after the building was struck by lightning. Emergency services said flooding was localised and advised people to check the Environment Agency website for the latest flood warnings. At present the Met Office is forecasting Hull will escape the rain this evening (Thursday). However, heavy rain is forecast for the city and county from mid-morning tomorrow (Friday). John Skidmore, head of streetscene services at East Riding of Yorkshire Council, said: We have been alerted by the Met Office of heavy rain which will arrive on the east coast at 7am and move across the entire region which could lead to potential flooding issues. We have suspended all grounds, highway and street sweeping operations tomorrow so we have staff available should we need to activate any emergency plans. We will have staff at locations across the East Riding letting us know how heavy the rainfall is and if there are any areas of localised flooding so we can deploy services where we need them quickly. The rain is predicted to arrive on the east coast at 7am and move out of the area early afternoon. Driving conditions in tomorrow morning’s rush hour could be potentially hazardous due to surface water. I would urge drivers to allow extra time for their journey and drive accordingly. South Yorkshire’s public organisations have been widely praised for keeping people safe after last summer’s unprecedented floods. Now a new report aims to ensure any future flood would be met with an even better response for the people of South Yorkshire. The â€Å"Final Report on the Flooding of Summer 2007† highlights how the investment in emergency planning over the last decade proved its worth in ensuring that the response was of a high standard. Tragically, two people lost their lives in the early stages of the flooding, but the number of casualties would have been much higher had the response of emergency services, and other partners, not been so well co-ordinated. The report has been produced by South Yorkshire’s Local Resilience Forum (LRF), a high-level partnership of the area’s emergency services, local authorities, health authorities and other key partner agencies. The 13-page report praises the â€Å"prompt action by responding organisations† to keep people safe, and notes that effective recovery planning meant there has been â€Å"no large dislocation of communities to areas outside of the county as has happened elsewhere. The report also looks at areas of the response which provide lessons to be learned in the event of any future flood. The ‘Gold’ command which led the partnership’s response â€Å"proved effective in managing rapidly unfolding events such as the potential collapse of the dam at Ulley Reservoir,† but several improvements to the way that command structure operated have been identified. Steps are also being taken to improve the flood warning systems to provide a quicker indication that flooding might be on its way. Action is already under way to address 26 key recommendations, some of which provide an overlap with the recommendations of the national interim Pitt Report, which was published on 17th December 2007. The Environment Agency is already planning to install additional flood warning equipment to the north and west of Sheffield. A new, specially-designed ‘Gold’ command location is also being developed in the county. This means that in any future flooding – or similar major emergency South Yorkshire’s response will be informed not only by training exercises, but by improvements developed from real-life events. Chief Constable Meredydd Hughes, chair of the South Yorkshire LRF, said: â€Å"The flooding of summer 2007 led to a tremendous response by everyone involved, which demonstrated the value of all the planning and training that has taken place for many years. â€Å"However, no amount of foresight could have fully prepared us for such an unprecedented situation. It is right that we now reflect on the things we would do better in any future flooding events, as well as the excellent work which took place last summer. †

Thursday, November 14, 2019

My personal Goals Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚   The personal goals that I want to achieve as a student of the University of Phoenix are in the education and career areas of my life. In my education, my major goal is to gain knowledge in computers and network administration, eventually culminating in a Bachelor of Science in Information Technology. I also wish to strengthen my grammar and interpersonal skills. In my career, my goal is to either advance from my current career as a paralegal to that of an office manager or to enter into a different career as information technology department administrator. I will use staff and university services in order to achieve my goals in a reasonable timeframe with limited obstacles. To achieve these goals I plan on using the University of Phoenix’s classes and academic services and to eventually use the degree I will receive from the university. To achieve my education goals I plan on using classes and academic services provided by the University of Phoenix. To strengthen my grammar and interpersonal skills, I plan on taking classes at the University of Phoenix that will give me more confidence and experience in writing and communication. I also plan on attending writing workshops that the University of Phoenix offers and use of the Center for Writing Excellence to help me as well. To gain knowledge and training in computer and network administration I plan on taking the computer courses that the University of Phoenix offers. I plan on taking computer-...

Tuesday, November 12, 2019

Muffler Magic

They are young, energetic and willing to learn from the ground up. For Intermediate technicians. I recommend trade school and trade school graduates. These individuals have more than the basic skill set and have chosen their career path. For senior technicians, I recommend to first look to hire within. These individuals know the business and are familiar with the daily operations and company expectations. Next I would look at advertising in the local paper, internet and Job fairs. B. My recommendation for selecting these Individuals would consist of a rigorous here prong assessment of their skill level.This would consist of a Job knowledge test, a structured interview and work sample simulations (Desire, 2010) to test the validity of their knowledge. I also recommend background checks and references. C. My recommendation for training would consist of various skill assessments for all levels of employees. This would include new employee orientation for all newly hired employees' regar dless of skill level. I recommend that a classroom environment be established so that each level (novice, intermediate and senior) to chive the proper training.This could ensure that they receive the proper training to any oral, written, and on-the-job training for all certifications. The classroom should have several automobiles for safe and more detailed hands on experience. II. The following are my suggestions for three questions that Ron Brown should Include In a structure EAI Interview Tort experienced technicians. A. â€Å"One of our company's biggest challenges is safety. How would you deal with b. â€Å"Have you accomplished something you didn't think was possible? † c. â€Å"How long would you stay with the company? Ill.If I were Ron Brown, I would implement the professor's recommendation to start paying for sick days, because of the following: a. The first reason I would implement paying sick days is that safety should be priority one! Both the safety of our emplo yees and that of our customers. An employee could lack the necessary attention to detail if they are on some type of over the counter medication. This could cause some type of accident, either in the shop or with a customer's automobile while it is on the road. This could lead to sever doily injury and potential lawsuits. . Work production could come to a near halt if one contagious employee comes in and contaminates the entire shop. Instead of one employee out, you end up with four-five. C. Due to time constraints to ensure the vehicle get in and out in a timely manner, it is imperative that each employee is working at their Max potential. While 50% production might be better than zero, it means nothing if the work is not done properly. ‘V. Ron Brown should implement the professor's skill-based pay plan in its present form, because of the following: .This would allow for each employee to know where they stand in regards to compensation with their skill set and abilities. This could help motivate employees to acquire more skills; this would intern lift the overall skill set of the shop b. If they are looking for career progression, this would provide them with a clear set of goals for each to strive for. C. If employees know that the possibility for progression is there and is attainable, it could also help cut down on turn-over. V. Ron Brown should not implement the professor's incentive pay plan, because of he following: a.This could create a divided shop as each team would be in constant competition wilt can toner. You would a nave to ensure Tanat all teams were AT equal strength with the same amount of team members all trained on the same level. This could create a hostile work environment if one team is under staffed or under trained. B. This could promote individuals coming in when sick or not taking the necessary time off that they might need. Again, the safety of the employees and customers should be the priority. C.There is the appearance on so many different variables that it would be difficult to properly determine if a team has been more productive that another. You have to factor in the type of work done, how labor extensive, time-off for employees, safety and you still have to ensure that each technician still receives the proper training in the proper environment. Employees would be so busy competing for money. This could be a time consuming process that ends up costing more than its worth. Desire, G. (2010). Human Resource Management. New Jersey: Prentice Hill.

Saturday, November 9, 2019

Impact of gamma rays on the germination

To find out LD50 dose for the seed and urther investigate the influence on germination and seedling parameters. The experimental results revealed that the percentage of germination had decreased after irradiation and the effect become stronger with increase of gamma dose. Parameters such as germination percentage, speed ot germination, mean daily germination, peak value and germination value had significantly decreased with increased irradiation doses. Similarly seedling parameters viz. , Root length, Shoot length, Vigour index and Root/Shoot length ratio expressed higher reduction at higher doses as compared to non irradiated control.The study clearly indicated ncrease in the deleterious effects of gamma irradiation at regular intervals, with attainment of LD50 at a dose of 1. 50 kGy. Keywords: Gamma irradiation, Groundnut, Seed germination, Groundnut (Arachis hypogaea L. ) is popularly known as peanut. It is one of the world ‘s most popular oil seed crops, cultivated in more than 100 countries of six continents. It is the single largest source of edible oils in India and constitutes roughly about 50 percent of the total oilseeds production.Among the major Groundnut growing states there has been consistent increase in area under cultivation in Andhra Pradesh. The groundnut seed mainly comprised of protein, fat, carbohydrate which make it sensitive to radiation induced stress. Among the environmental stresses, the radiation is the most important factor, which limits production of groundnut. This would result in drastic reduction in crop yield and magnitude of reduction would depend on groundnut varieties. Not only the yield of Groundnut but also the quality of products decreases under radiation stress.The seed stage is a convenient phase in the plant's life cycle for use in radiological studies to determine relative radio sensitivity of species and the effects of various actors on radio sensitivity. Earlier experiments in this field have indicated that io nizing radiation could cause permanent genetical effects, lethal or beneficial mutations, morphological modifications and other effects in plants. Several factors may be involved in the inhibition of germination and the growth of the plants from seeds following their exposure to high irradiation doses.A number of radiobiological parameters are commonly used in early assessment of effectiveness of radiation. Methods based on physiological changes such as inhibition of seed germination and hoot and root elongation have been reported for detection of irradiated legumes. Therefore, in present study the response of groundnut seed (cv. Narayan') to gamma radiation stress on germination and seedling parameters of groundnut was investigated compared to non irradiated seed. ASIAN J. EXP. BIOL. SCI. VOL 4 (1) 2013 61 Impact of Gama Rays on the Seed Germination and Seedling Parameters of Groundnut (Arachis Hypogaea L. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ M. Aparna et al. MATERIALS AND METHODS T he material for the present study comprised of seed of groundnut variety Narayan'. 100 seeds were taken in 0. 1 mm thick polythene bags of 1 5 X 22cm dimension and ealed. The bags were exposed to gamma irradiation wit n doses ot O 1. 30, 1. 50, 1. 70, 1. 90, 2. 10 and 2. 30 kGy. Samples were irradiated in continuous gamma sterilization plant (GC 5000, designed by Board of Radiation and Isotope Technology, Mumbai) with 444 TBq (12000Ci) and Cobalt60 source with a specific activity of 3. 01 kGy/hour at Quality Control Laboratory, Acharya N.G. Ranga Agricultural University, Rajendranagar, Hyderabad- 500 030 and were compared with the observations made on untreated control. The material for irradiation was placed in an irradiation chamber located in vertical drawer inside the Lead flask. Radiation field was provided by a set of stationary Cobalt60 source placed in a cylindrical cage. The source was doubly encapsulated in corrosion resistant stainless steel pencils and was tested in acco rdance with international standards. Two access holes of 8 mm diameter were provided of service sleeves for gasses, thermocouple etc. Mechanism for rotating/stirring samples during irradiation is also incorporated. The quantity of absorbed dose (kGy) can be defined as the amount of energy absorbed per unit mass of the matter at the point of interest. The experiment was carried out as per Completely Randomized Design CRD). The irradiated seed along with nonirradiated control were sown in petridishes in the laboratory. Data on germination and seedling parameters were recorded seven days after sowing under ambient condition. Germination percentage was calculated using the formula as per ISTA [10].Speed of germination of the given sample was calculated according to the formula given by Maguire [16]. Similarly, other germination parameters viz. , Mean daily germination, Peak value (Edwards [9]) and Germination value (Czebator [7]) were calculated. Seedling parameters like Shoot and root length were measured using ten seedlings ollected at random from each sample on 7th day from the seeds subjected to germination test. The shoot and root length were measured in centimeters (cm) using a scale and root/shoot length ratio was calculated using the estimates of seedling length.

Thursday, November 7, 2019

How to Easily Get Iron Out of Your Breakfast Cereal

How to Easily Get Iron Out of Your Breakfast Cereal ​Cold breakfast cereals are usually fortified with iron. What does the iron look like? Use this easy experiment to find out. It only takes about 15 minutes! What You Need 2-3 cups fortified cerealMagnetBowlSpoon or another utensilWaterBlender (optional)Napkin How to Get Iron from Breakfast Cereal Pour the cereal into the bowl or blender.Add sufficient water to completely cover the cereal (its not an exact measurement - you can add as much as you like as iron doesnt dissolve in water)Mash the cereal with a spoon or mix it with the water using a blender. The more finely ground the cereal is, the easier it will be to get the iron.Stir the magnet through the crushed cereal. Iron is heavy and will sink, so be sure to pay attention to the bottom of the bowl. If you used a blender, make sure you can get to the particles at the bottom of the jar.Look for the black fuzz or iron on the magnet. Its easiest to see the iron if you wipe the iron on a white napkin or paper towel. Mmmm Mmm Good!

Tuesday, November 5, 2019

LSAT Tricks from an Insider

LSAT Tricks from an Insider The makers of the LSAT are famously mysterious, but that doesn’t mean you can’t get inside their heads. Teaching LSAT prep classes has given me some unique insights into the how and  why of the test; the following tips- one for each section of the LSAT- should help you crack LSAC’s code on test day. LSAT Trick #1:  Memorize Argument Types Section: Logical Reasoning The vast majority of questions on the two Logical Reasoning portions of the LSAT contain a full argument: one or more premises and a conclusion. The conclusion is the thing the author is trying to prove, and the premise is some evidence that supports that conclusion. A tried and true way of scoring big on the Logical Reasoning portion is to memorize a  list of those argument types  then look for them on test day. Here’s an example of a common argument type, often referred to as excluding alternatives: There are two restaurants in this town- Roach Hut and Beef in a Cup. Beef in a Cup is closed for health code violations. Therefore, we must eat at Roach Hut. We’ve eliminated every possible alternative, so we can conclude that we must go with the only one left. Arguments like this show up on every LSAT. There are also mistakes that show up regularly in arguments, and the LSAT tests your understanding of them. Here’s an example of a flaw that some refer to as an exclusivity flaw: Imagine that, in the town referenced in the argument above, there was a third restaurant, Road Kill Bar Grill. If you made the exact same argument- excluding one restaurant- without showing that this third option was impossible, you would’ve committed an exclusivity flaw. On the test, two questions can look different on the surface- one might be about moon rocks and another about ancient history- but they may very well just be different contexts for the same type of argument. If you memorize the argument types and argument flaws before test day, you’ll be light-years ahead of the competition. LSAT Trick #2:  Use Your Game Setup More Than Once Section: Analytical Reasoning (Games)   Let’s say question #9 asks you, â€Å"If C is in slot 7, which one of the following must be true?† You dutifully create your Logic Games setup with C in 7, get the answer and move on. Guess what? You can use the work you did on question #9 on later questions. For example, another question might ask something like, â€Å"Which of the following could be true?† If there’s an answer choice that matches the setup you already made for question #9, you’ve already proven that it could be true, and so you’ve got the right answer without doing any work. If you can use your earlier work to knock out a few answer choices, you have a better chance of getting the later question right. If you can knock out all four wrong answers, then you’ve got the right answer by process of elimination. The takeaway here is don’t do more work than you have to. LSAT TRICK #3: Find the Argument Structure Section: Reading Comprehension It’s useful to think of a passage in the Reading Comprehension section as a really long (and boring) Logical Reasoning argument. Since there are generally between one and three arguments being made in any Reading Comprehension passage, and we know that an argument is made of premises and a conclusion, look for those premises and conclusions as you read. Find the structure of the argument to help you understand whats being asked.   These things are very often conclusions: A cause and effect relationship; a hypothesis; a recommendation that a course of action be taken; a prediction; an answer to a question. These things are very often premises: An experiment; a scientific study; scientific research; an example; an expert’s statement; a laundry list of items in a category. Here’s an example of something you might see on test day: The author says that smoking causes cancer. Then he talks about a study that shows that people who smoke are far more likely to get cancer than those who don’t. The cause and effect relationship is the conclusion, and the study is a premise that supports it. You’ll get tested on your understanding of how those two things relate to one another. About the Author Branden Frankel is an LSAT instructor for  Blueprint LSAT Preparation. Prior to teaching, he scored a 175 on the LSAT, got his JD from UCLA, and practiced patent law. You can find more of his insights at  Most Strongly Supported | LSAT Blog, through BluePrint LSAT Prep.   About BluePrint LSAT Preparation Blueprint students increase their LSAT score by an average of 11 points on in-class practice tests, and can enroll in live  LSAT prep classes throughout the country or  take an online LSAT course from home.

Sunday, November 3, 2019

Partial Birth Abortion Research Paper Example | Topics and Well Written Essays - 1250 words

Partial Birth Abortion - Research Paper Example This paper is a critical examination of partial birth abortion focusing on how the procedure is conducted and comparing it with other types of abortion. According to Cathy, partial birth abortion involves terminating a pregnancy without removal of all products of conception (3). One of the major differences between the process and other types of abortion is that the fetus is partially born and alive before it is killed. The procedure of partial birth abortion is delicate and is normally conducted by skilled medical personnel. Partial birth abortion has been practiced for a long time especially in the United States. Cathy notes that the practice came into public attention after a medical doctor admitted to having undertaken the procedure on a routine basis in his practice in 1992(88). The doctor’s admission of the practice elicited intense debates, from both pro-abortion groups and pro-life after the details about the procedure were made public (87-92). Before partial-birth abortion was made illegal, proponents of the practice argued that it was a rare practice, conducted under extreme conditions especially during emergencies when the life of the unborn child and/or the mother is under threat (Alcorn, 72). However, in-depth investigations into the prevalence of the practice in the American medical institutions revealed that the practice was indeed common. According to Reagan, partial birth abortion was regularly undertaken on healthy pregnant women with robust unborn fetuses aged 20 weeks and over (60). Proponents of partial birth abortion also contend that the practice is an important component of the â€Å"virtue of choice†, which allows all people including pregnant women the right to determine what to do with their lives (Cathy, 92). In spite of the practice being illegal, it is still widely practiced across the country. Moreover, research studies indicate that women who terminate their pregnancies have higher risks of de veloping mental problems in the future (Alcorn, 209).

Thursday, October 31, 2019

Human Memory Essay Example | Topics and Well Written Essays - 1000 words

Human Memory - Essay Example e details of a story that had occurred a long time ago, the flow of complicated phrases of long songs, and many other such features, is because of memory. This occurs as a process of information retention in which one’s experiences are archived, and these can be recovered when recalled. Memory and learning are mutually and closely interrelated. Learning is the acquisition of new knowledge and skills, and memory is the retention of this knowledge. Ability to consider the past, think in the present, and predict the future, as well as the use of language are all based on learning and human memory. Memory is also understood as a comprehensive term ranging from memories of childhood and autobiographical memory, to the stream of facts recalled as a result of a trigger. It includes the memory for faces, both familiar and those that require concentration to recognise. â€Å"The memories for taste and smell, sounds and shapes as well as the feel of things are directly related to the senses†, and can trigger off a flood of nostalgia (Samuel, 1999: 49). 1) Information flows through the brain: Sensory iinformation is stored in the sensory store in the cortex. Then some of the information is quickly transferred before it is lost, into the short-term store, and then the rehearsal buffer, and finally into long-term memory storage in the sensory cortex, state Loftus and Loftus (1976). The Papez circuit travels from the hippocampus, around the limbic system and cortex, back to the hippocampus. The strengthened memory paths become a part of long-term memory (Squire, 1991). 2) How neuron networks store and retrieve memories: Neuron networks such as the Papez circuit entrenches temporary connections between visual, hearing and limbic neurons to form a new lasting memory. A network in the cortex that contains a particular sensation forms a path defined by its synapses. This is the firing path for nerve impulses that stores and invokes the particular sensation to evoke a related

Tuesday, October 29, 2019

Article summary Example | Topics and Well Written Essays - 1250 words

Summary - Article Example Researchers are working on those questions and hypotheses because there are only few studies that have demonstrated broad transfer from training to performance on untrained cognitive abilities, training paradigms lacked pedagogical foundation and was difficult to apply in non-laboratory setting or long-term behavioral change, link between music and language is unspecified, and lack of sufficient testing to support the evidences (Moreno, et al., 1-2). In testing the hypotheses, various techniques were used such as: using short, intense series of training sessions measuring intelligence with two subtests from the Wechsler Preschool and Primary Scale of Intelligence–Third Edition; measuring executive function using a go/no-go task that records behavioral performance and event-related potentials (ERPs); and review of previous studies showing increase in amplitude of P2 after music training (Moreno, et al., 2). Children aged 4-6 years old were test in the study. There are 71 childr en recruited but due to drop-out reasons, WPPSI-III data were available for 64 children, 32 (18 girls and 14 boys) who received visual-art training and 32 (20 girls and 12 boys) who received music training (Moreno, et al., 2). In addition, 16 participants were not included in the study because of uneasiness with the procedure and noise in the ERP signal. Therefore, the final sample size is 48 participants, with 24 participants in each training group. Moreno et al. found out that: there was no difference on visual-art training and music training on intelligence measures in the pretest session; significant improvement in intelligence scores marked by improvement only on verbal test were noted only on the music group after training; from pretest to posttest, more than 90% of the children in the music program improved their verbal score; music group outperformed the visual-art group at posttest; group performance has not been mainly affected but revealed significant effect of session on ly in the music group; N2/P3 complex groups have no significant differences but P2 component showed significant differences between groups; after training, the music group showed significantly larger peak amplitudes in the no-go trials whereas the visual-art group did not; and researchers found a significant positive correlation among music group only (4-5). Implications of the study are relevant to the education sector as evidence showed that WPPSI Verbal IQ is highly predictive of academic achievement plan and that there is a strong relationship between IQ evaluated at age 5 and in later life. In addition, computerized tutorials would make it easier for educational environments to implement training (Moreno, et al., 7). The study of Moreno et al. addressed neuroeducation and neurorehabilitation using computerized technologies. Context The findings of the study interest me because of the significant

Sunday, October 27, 2019

Fish Recognition and Classification System Architecture

Fish Recognition and Classification System Architecture 1.1 Introduction In the previous chapter, the architecture and the approaches of object recognition and classification system were shown in details. Moreover, the features of shape characters of fish that will be used for classification stage are provided. Therefore, this chapter focuses on some background of literature approaches on related work and concepts in the field of object recognition and classification. In particular, a main component to design fish recognition and classification system architecture is used; it will show these experiments history of development in several cases. The following literature review is divided into four main sections. The fish recognition and classification, first aspect is covered. The second aspect relates with image segmentation techniques to segment underwater images are presented. Investigates most of the feature extraction and selection by shape representation and description, the third aspect is applied. Finally, the classifiers technique for object recognition and classification in aspect of support vector machine is reported. 1.2 Fish Recognition and Classification Recently, there were many researchers who attempted to design and apply the interaction between an underwater environment and learning techniques to develop the recognition and classification system in order to classify the fish. Therefore, Castignolles et al., (1994) used off-line method detection with static thresholds to segment the images that recorded by S-video tapes and enhance image contrast by using background lighting. Furthermore, to recognize the species a Bayes classifier was tested after extract twelve geometrical features from fish images. However, this method needs control on the light of background, determine the value of threshold and multiple imaging. Moreover, where fish are lined up close to each other, the applications tend to be impractical for the real-time. The moment-invariant for features extraction is fast and very easy to implement. Therefore, Zion et al. (1999) stated the features extraction from dead fish tails by using moment-invariants in order to identify of species. Moreover, the image area is used to estimate fish mass. Furthermore, the accuracy of 99%, 93% and 93%, respectively, for grey mullet, St. Peters fish and carp is got for identification of fish species. Therefore, later Zion et al., (2000) tested this method with live fish swimming in clean water. The accuracies were 100%, 91% and 91%, respectively for fish species identification. However, the features of the tail in the image which were extracted by the moment-invariant are strongly affects by the water opaqueness and fish motion. This method needs clear environments and all features appear clearly. An automatic system to select the desirable features for recognition and classification object is needed. Therefore, Chan et al., (1999) developed a 3D point distribution model (PDM) in order to extract the lateral length measurement automatically from the images without an extensive user interaction to locate individual landmark points on the fish by using an n-tuple classifier as a tool to initiate the model. Moreover, the WISARD architecture is used as a Look-Up Table (LUT) which holds information about the pattern that the classifier tries to recognize, in order to assess the performance and usefulness of the n-tuple classifier in the application of fish recognition. However, this method needs to fix the pre-defined threshold value, amount of prior knowledge for the fish and the bigger training set. Determine the landmarks as tips of snout or fins for fish are very important to recognize the fish. Therefore, Cardin Friedland (1999) stated the morphometric analysis by biometric interpretation of fish homologous landmarks as tips of snout or fins for fish stock discrimination. However, they did not refer to algorithms for determining landmarks and the external points are not satisfactory because their locations are subjective. From other aspect, Cardin (2000) reviewed the landmarks of shape by using morph metric methods for stock identification of fish. Moreover, Winans (1987) used the fins points, extremities point and arbitrarily landmarks in order to identify the fish from those points. Therefore, the attachment of fin membranes were found to be more effective for finfish group discrimination than landmarks located on extremities. Furthermore, Bookstein, (1990) stated the homologous landmarks were found to be more effective in describing shape than other arbitrarily located landmarks. However, these methods should be considered fish sample size, life history, stage of development and the features discriminating power. Fourier descriptor for geometric features description is very famous algorithm. Therefore, Cadieux et al., (2000) stated the Fourier descriptors of silhouette contours, the geometric features described by seven of moment-invariants stated by Hu (1962) are developed in order to count fish by species from fish ways mounted next to river. Therefore, the 78% of accuracy is achieved by using a majority vote of three classification methods. However, this method needs sensors that generate silhouette contours as the fish swim between them and the hardware based on a commercial biomass counter. The manual measurement for the landmarks points is more accurate to identify the object. Therefore, Tillett et al., (2000) proposed the modification of point distribution model (PDM) in order to segmented fish images by means is proposed. Moreover, the edge and its proximity in order to attract landmarks are considered. Furthermore, the average accuracy of 95% by estimating fish length to manual measurement is compared. However, this method required manual placement of the PDM in an initial position close to the centre of the fish, thereby affecting the accuracy of the final fitting. Also, neighboring fish images forced the PDM away from the correct edges and fish whose orientation was very different from the initial PDM or were smaller than the initial values could not be correctly fitted. The combining of more than one classifier is important to get more accuracy to classify the objects. Therefore, Cedieux et al., (2000) proposed intelligent system by combining the result of three classifiers in order to recognize the fish. Therefore, Byes maximum quantification classifier, a learning vector classifier and One-class-One-Network of neural network classifier are used by analysis algorithm of an infrared silhouette sensor to acquire the fish and the majority vote. Moreover, the results depended on at least two from three classifiers should be show the same result. However, this method needs other approach for feature selection in order to improve the recognition performance and to optimize the selection of relevant characteristics for fish classification. Moreover, it needs more computational to identify and classify the object. Detection, representation the features of object and then the classification are the main steps for any recognition and classification system. Therefore, Tidd Wilder (2001) stated a machine vision system to detect and classify fish in an estuary by using a video sync signal to drive and direct the strobe lighting through a fiber bundle into a 30 cmÃÆ'-30 cmÃÆ'-30 cm field of view in a water tank. Moreover, to segment fish images and eliminate partial fish segments, the window-based segmentation algorithm and an aspect ratio are used by means of the segment aspect ratio and a length test. Furthermore, Bayes classifier is used to classify three fish species from extracted fish image area and aspect ratio. However, this method is tested on only 10 images of each of the species, and needs more computation. Moreover, they concluded that the system and method have the potential to operate in situ. The monitoring objects in underwater is difficult problem. Therefore, Rife Rock (2001) proposed Remotely Operated Vehicles (ROV) in order to follow the marine animal in underwater. However, this method needs continuous hours of the pieces movements. Locating the critical points of object is very important to determine the length, weight and the area of the objects. Therefore, Martinez et al., (2003) stated an underwater stereo vision system is used to calculate the weight of fish from their length by using a prior knowledge of the species in order to find points of the fish image and linking them with real-world coordinates. Moreover, in order to find caudal fin points and the tip of the head, the template matching with several templates is used. Furthermore, accuracy of 95% and 96% for estimated fish weight is reported. However, this method needs a prior knowledge of the species, critical points to calculate the length and only used to find the weight. The shape of object is very important feature to recognize and identify the objects. Therefore, Lee et al., (2003) developed automated Fish Recognition and Monitoring (FIRM) system, as shape analysis algorithm in order to locate critical landmark points by using a curvature function analysis. Moreover, the contour is extracted based on these landmark points. Furthermore, from this information species classification, species composition, densities, fish condition, size, and timing of migrations can be estimated. However, this method utilizes high-resolution images and determines the location for the critical points of fish shape. In a conventional n-tuple classifier, the n-tuple is formed by selecting multiple sets of n distinct locations from the pattern space. Therefore, Tillett Lines (2004) proposed an n-tuple binary pattern classifier with the difference between two successive frames in order to locate the initial fish image for detecting the fish head. Moreover, the dead fish hanging in a tank are used to estimate the mean mass. However, the estimation accuracy was low for live fish images due to poorer imaging conditions and larger fish population density. The different features can used together to classify the object. Therefore, Chambah et al., (2004) proposed Automatic Color Equalization (ACE) in order to recognize the fish spaces. Furthermore, the segmentation by using background subtraction was presented. The geometric features, color features, texture features and motion features are used. Then, Bayes classifier is used to classify the selected fishes to one of the learned species. However, this method depends on the color features that need lightness constancy and color constancy to extract visual information from the environment efficaciously. The semi-local invariants recognition is based on the idea that a direct search for visual correspondence is the key to successful recognition. Therefore, Lin et al., (2005) proposed neighbor pattern classifier by semi-local invariants recognition to recognize the fish. Moreover, when they compare it with integral invariants, they found it less mismatching. Furthermore, they compare wavelet-based invariants with summation invariants and found it has more strong immunity to noise. However, this method needs some critical point of the fish shape. The Bayesian filter was originally intended for statistical recognition techniques, and is known to be a very effective approach. Therefore, Erikson et al. (2005) proposed fish tracking by using Bayesian filtering technique. Moreover, this method models fish as an ellipse having eight parameters. However, this method considers only counting the fish without looking into its type. Furthermore, the fish may be having varying in number of the parameters. From other aspect, Lee et al., (2008) stated several shape descriptors, such as Fourier descriptors, polygon approximation and line segments in order to categorize the fish by using contour representation that extracted from their critical landmark points. However, the main difficulty of this method is that landmark points sometimes cannot be located very accurately. Moreover, it needs a high quality image for analysis. Table 1.1: Critical Analysis of Relevant Approaches Author Algorithm Remarks Castignolles et al. 1994 Off-line method This method needs control on the light of background, determine the value of threshold. Moreover, where fish are lined up close to each other, the applications tend to be impractical for the real-time. Zion et al., 1999 Moment-invariants The features of the tail in the image which were extracted by the moment-invariant are strongly affects by the water opaqueness and fish motion. Therefore, this method needs clear environments and all features appear clearly. Chan et al. 1999 PDM this method needs to fix the pre-defined threshold value, amount of prior knowledge for the fish and the bigger training set. Cardin and Friedland 1999 Morphometric analysis They did not refer to algorithms for determining landmarks and the external points are not satisfactory because their locations are subjective. Cardin 2000 Develop Morphometric analysis These methods should be considered fish sample size, life history, stage of development and the features discriminating power. Cadieux et al. 2000 Fourier descriptor This method needs sensors that generate silhouette contours as the fish swim between them and the hardware based on a commercial biomass counter. Tillett et al. 2000 Modify PDM This method required manual placement of the PDM in an initial position close to the centre of the fish, thereby affecting the accuracy of the final fitting. Also, neighboring fish images forced the PDM away from the correct edges and fish whose orientation was very different from the initial PDM or were smaller than the initial values could not be correctly fitted. Cedieux et al. 2000 Intelligent System This method needs other approach for feature selection in order to improve the recognition performance and to optimize the selection of relevant characteristics for fish classification. Moreover, it needs more computational to identify and classify the object. Tidd and Wilder 2001 Machine Vision System This method is tested on only 10 images of each of the species, and needs more computation. Moreover, they concluded that the system and method have the potential to operate in situ. Rife and Rock 2001 ROV This method needs continuous hours of the pieces movements. Martinez et al., 2003 Template Matching This method needs a prior knowledge of the species, critical points to calculate the length and only used to find the weight. Lee et al. 2003 FIRM This method utilizes high-resolution images and determines the location for the critical points of fish shape. Tillett and Lines 2004 n-tuple The estimation accuracy was low for live fish images due to poorer imaging conditions and larger fish population density. Chambah et. al. 2004 ACE This method depends on the color features that need lightness constancy and color constancy to extract visual information from the environment efficaciously. Lin et al., 2005 Neighbor Pattern Classifier This method needs some critical point of the fish shape. Erikson et al. 2005 Bayesian Filtering Technique This method considers only counting the fish without looking into its type. Furthermore, the fish may be having varying in number of the parameters. Lee et al. 2008 Several Shape Descriptors The main difficulty of this method is that landmark points sometimes cannot be located very accurately. Moreover, it needs a high quality image for analysis. 1.3 Image Segmentation Techniques Basically, there are different techniques that would help to solve the image segmentation problems. Therefore, Jeon et al., (2006) categorized these techniques into, thresholding approaches, contour approaches, region approaches, clustering approaches and other optimization approaches using a Bayesian framework, neural networks. Moreover, the clustering techniques can be categorized into two general groups: partitional and hierarchical clustering algorithms. Furthermore, partitional clustering algorithms such as K-means and EM clustering are widely used in many applications such as data mining, compression, image segmentation and machine learning (Coleman Andrews 1979; Carpineto Romano 1996; Jain et al., 1999; Zhang 2002a; Omran et al., 2006). Therefore, this research will focus on the literature review relates with image segmentation techniques to segment fish of underwater images by using k-means algorithm and background subtraction approaches. 1.3.1 K-Means Algorithm for Image Segmentation In general, the standard K-means clustering algorithm is employed in order to cluster a given dataset into k groups. Therefore, the standard K-means algorithm consists of four steps: Initialization, Classification, Centroid computation and Convergence condition. Moreover, several methods attempt to improve the standard K-means algorithm related to several aspects associated to each of the algorithm steps. Furthermore, regarding the computational of the algorithm the steps that need more improvements are initialization and convergence condition (Amir 2007 Joaquà ­n et al., 2007). Therefore, the following sections will be focused on this step in order to represent and address the review for this step. 1.3.1.1 The Initialization Step of K-Means Algorithm Basically, the earliest reference to initialize the K-means algorithm was by Forgy in 1965 that choose points randomly and used as the seeds. Therefore, MacQueen, introduced to determine a set of cluster seeds by using an online learning strategy (MacQueen 1967 Stephen 2007). However, this method can be choosing the point near a cluster centre or outlying point. Moreover, repeating the runs is the increased time taken to obtain a solution. The approach in order to divide the dataset to classes without prior knowledge of classes is required. Therefore, Tou Gonzales (1974) suggested the Simple Cluster Seeking (SCS) method by Calculating the distance between the first instance in the database and the next point in the database, if it is greater than some threshold then select it as the second seed, otherwise move to the next instance in the database and repeat until K seeds are chosen. However, this method depends on the value of threshold, the order of pattern vectors to be processed and repeating the runs is the increased time taken to reach the seeds chosen. For optimal partition of dataset which can achieve better variation equalization than standard. Therefore, Linde et al., (1980) proposed a Binary Splitting (BS) method, based on the first run for K = 1, Then split into two clusters until convergence is reached and the cycle of split and converge is repeated until a fixed number of clusters is reached, or until each cluster contains only one point. However, this method increased the computational complexity by split and the algorithm must be run again. Good initial seeds for clustering algorithm are significant in order to rapidly converge to the global optimal structure. Therefore, Kaufman Rousseeuw (1990) suggested selecting the first seed as the most centrally located instance, then the next seed selected based on the greatest reduction in the distortion and continue until K seeds are chosen. However, this method needs more computation in choosing each seed. In order to select the optimal seed artificial intelligence (AI) is used. Therefore, Babu Murty (1993) and Jain et al., (1996) proposed a method by using genetic algorithms based on the various seed selections as population, and then the fitness of each seed selection is assessed by running the K-means algorithm until convergence and then calculating the Distortion value, in order to select of near optimal seed. However, this method should be run K-means for each solution of each generation. Moreover, a genetic algorithms result depends on the choice of population size, and crossover and mutation probabilities. Enhancement approach in order to improve the clustering quality and overcome computational complexity is required. Therefore, Huang Harris (1993) stated the Direct Search Binary Splitting (DSBS) method, based on Principle Component Analysis (PCA), in order to enhance splitting step in Binary Splitting algorithm. However, this method also required more computational to reach k seeds chosen. Calculating the distance between all points of dataset in order to select the seed is used. Therefore, Katsavounidis et al. (1994) proposed the algorithm as the KKZ algorithm based on preferably one on the edge of the data as the first seed. Then, chosen the second seed based on the point which is furthest from the first seed. Moreover, choosing the furthest point from its nearest seed is repeated until K seeds are chosen. However, this method obvious pitfall from any noise in the data as preferably seed. In order to increase the speed of the algorithm based on divide the whole input domain into subspaces is required. Therefore, Daoud Roberts (1996) proposed approach to divide the whole input domain into two disjoint volumes, and then this subspace is assumed that the points are randomly distributed and that the seeds will be placed on a regular grid. However, this methods refers at the end into randomly choose. The mean of the any dataset is important value in order to estimate the seed depends on it. Therefore, Thiesson et al., (1997) suggested approach to calculate the mean of the entire dataset based on randomly running time of the algorithm to produce the K seeds. However, this method uses the random way to repeat the steps until reach the desirable clusters. In order to find better clustering initialization of k-means algorithm, Forgys method is used. Therefore, Bradley Fayyad (1998) presented a technique that begins by randomly breaking the data into 10, or so, subsets. Then it performs a K-means clustering on each of the ten subsets, all starting at the same set of initial seeds, which are chosen using Forgys method. However, this method needs to determine the size of the subset and used the same initial seed for each subset. A way of reducing the time complexity of initialization for k-means algorithm calculation is to use structures like k-d trees. Therefore, Likas et al., (2003) stated a global K-means algorithm which aims to gradually increase the number of seeds until K is found, by using the kd-tree to create K buckets and use the centroids of each bucket as seeds. However, this method needs to test the results to reach the best number of clusters. The performance of iterative clustering algorithms depends highly on initial cluster centers. Therefore, Mitra et al., (2002) and Khan Ahmad (2004) proposed a Cluster Centre Initialization Method (CCIA) based on the Density-based Multi Scale Data Condensation (DBMSDC) by estimating the density of the dataset at a point, and then sorting the points according to their density and examining each of the attributes individually to extract a list of possible seed locations. The process is repeated until a desired number of points remain. However, this method depends on other approach to reach the desired seeds, which lead to more computation complexity. On the other read, in order to reduce the time complexity of initialization for k-means algorithm calculation is to use structures like k-d trees. Therefore, Stephen Conor (2007) presented a technique for initializing the K-means algorithm based on incorporate kd-trees in order to obtain density estimates of the dataset. And then by using the distance and the density information sequentially to select K seeds. However, this method occasionally failed to provide the lowest value of distortion. Table 1.2: Critical Analysis of Relevant Approaches Author Algorithm Remarks Forgy 1965 and MacQueen 1967 Random initial K-means This method can be choosing the point near a cluster centre or outlying point. Moreover, repeating the runs is the increased time taken to obtain a solution. Tou and Gonzales 1974 SCS This method depends on the value of threshold, the order of pattern vectors to be processed and repeating the runs is the increased time taken to reach the seeds chosen. Linde et al., 1980 BS This method increased the computational complexity by split and the algorithm must be run again. Kaufman and Rousseeuw 1990 Selecting the first seed. This method needs more computation in choosing each seed. Babu and Murty 1993 GA This method should be run K-means for each solution of each generation. Moreover, a genetic algorithms result depends on the choice of population size, and crossover and mutation probabilities. Huang and Harris 1993 DSBS This method also required more computational to reach k seeds chosen. Katsavounidis et al. 1994 KKZ This method obvious pitfall from any noise in the data as preferably seed. Daoud and Roberts 1996 two disjoint volumes This methods refers at the end into randomly choose. Thiesson et al. 1997 the mean of dataset This method uses the random way to repeat the steps until reach the desirable clusters. Bradley and Fayyad 1998 randomly breaking technique This method needs to determine the size of subset and the same initial seed for each subset. Likas et al. 2003 Global K-means This method needs to test the results to reach the best number of clusters. Khan and Ahmad 2004 CCIA This method depends on other approach to reach the desired seeds, which lead to more computation complexity. Stephen and Conor 2007 kd-trees This method occasionally failed to provide the lowest value of distortion. 1.3.2 Background Subtraction for Image Segmentation The basic approach for automatic object detection and segmentation methods is the background subtraction. Moreover, it is a commonly used class of techniques for segmenting out objects of a scene for different applications. Therefore, Wren et al., (1997) proposed running Gaussian Average based on ideally fitting a Gaussian probability density function on the last n pixels values in order to model the background independently at each pixel location. Moreover, to increase the speed the standard deviation is computed. Therefore, the advantage of the running average is given by the low memory requirement instead of the buffer with the last n pixel values are used. However, the empirical weight as a tradeoff between stability and quick update is often chosen. The detection of objects is usually approached by background subtraction based on multi-valued background. Therefore, Stauffer Grimson (1999) proposed the multi-valued background model in order to describe the foreground and the background values. Moreover, the probability of observing a certain pixel value at specific time by means of a mixture of Gaussians is described. However, this method needs assigning the new observed pixel value to the best matching distribution and estimating the updated model parameters. Density estimators can be a valuable component in an application like in the use of object tracking. Therefore, Elgammal et al. (2000) proposed a non-parametric model based on Kernel Density Estimation (KDE) by using the last n background values, in order to model the background distribution. Moreover, the sum of Gaussian kernels centered as one sample data by the most recent n background values as background is given. However, complete model estimation also requires the estimation of summation of Gaussian kernels. The eigen-decomposition methods are computationally demanding by involving the computation of each eigenvector and corresponding eigenvalues. Therefore, Oliver et al., (2000) proposed eigen backgrounds approach based on eigenvalues decomposition by using the whole image instead of blocks of image. Moreover, this method can be improving its efficiency, but depend on the images used for the training set. However, this method not explicitly specified what images should be part of the initial sample, and whether and how such a model should be updated over time. In order to generate and select of a plurality of temporal pixel samples derived from incoming image, the temporal median filter is used. Therefore, Lo Velastin (2001) proposed temporal median filter based on the median value of the last n frames as the background model. Moreover, Cucchiara et al. (2003) developed the temporal median filter by computing the last n frames, sub-sampled frames and the time of the last computed median value in order to compute the median on a special set of values. However, the disadvantage of the temporal median filter approach, the computation by a buffer with the recent pixel values is required. Moreover, the median filter does not provide a deviation measure for adapting the subtraction threshold. The information of the difference frames is accumulated, in order to construct a reliable background image. Therefore, Seki et al., (2003) proposed the background subtraction based on co-occurrence of image variations. Moreover, it works on blocks of N x N pixels treated as an N2 component vector, instead of working at pixel resolution. However, this method offers good accuracy against reasonable time and memory complexity. Furthermore, a certain update rate would be needed to cope with more extended illumination changes. Background modeling of a moving object requires sequential density estimatio